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 and IFRS Foundation,Equity method in separate financial statements (proposed amendments to IAS 27) : comments to be received by 3 February 2014,,International Accounting Standards Board,2013,Exposure draft,,9781909704237,,https://cir.nii.ac.jp/crid/1130282270313736448