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,Interim financial reporting : issued for comment by 31 October 1997,,International Accounting Standards Committee,1997,Exposure draft,,090562548X,,https://cir.nii.ac.jp/crid/1130282270319953536