著者名,書名,版表示,出版者名,出版年,シリーズ名,番号,ISBN,ISSN,URL
International Accounting Standards Board,Basis for conclusions,,International Accounting Standards Board,2009,International financial reporting standard for small and medium-sized entities (IFRS for SMEs),,9781907026188,,https://cir.nii.ac.jp/crid/1130282268886020480