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,Disclosures in the financial statements of banks and similar financial institutions,,International Accounting Standards Committee,1990,International accounting standard,,1853551678,,https://cir.nii.ac.jp/crid/1130282270129164544