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 Committee,Proposed International Accounting Standard : financial instruments : issued for comment by 31 July 1994,,International Accounting Standards Committee,1994,Exposure draft,,090562520X,,https://cir.nii.ac.jp/crid/1130282269271328000