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,Basis for conclusions on exposure draft,,International Accounting Standards Board : IASC Foundation Publications Dept.,2007,International financial reporting standard for small and medium-sized entities : comments to be received by 1 October 2007,,9781905590148,,https://cir.nii.ac.jp/crid/1130282270479246336