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,Recommendations for achieving convergence on the methods of accounting for business combinations : a discussion paper issued for comment by the staff of the International Accounting Standards Committee,,International Accounting Standards Committee,1998,Discussion paper,,,,https://cir.nii.ac.jp/crid/1130282270743846400