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,"Draft illustrative examples, exposure draft",,International Accounting Standards Board,2009,Rate-regulated activities : comments to be received by 20 November 2009,,9781907026287,,https://cir.nii.ac.jp/crid/1130282270015151744