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
Canadian Institute of Chartered Accountants. Accounting Standards Board and International Accounting Standards Board,Measurement bases for financial accounting : measurement on initial recognition,Condensed version,International Accounting Standards Board,2005,Discussion paper,,1904230962,,https://cir.nii.ac.jp/crid/1130282270331386368