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,Guidance on implementing,,International Accounting Standards Board,2003,IFRS 1 first-time adoption of international financial reporting standards,,"1904230229,9781905590834",,https://cir.nii.ac.jp/crid/1130282270050338944