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,"Leases, preliminary views : comments to be received by 17 July 2009",,International Accounting Standards Board,2009,Discussion paper,,9781907026027,,https://cir.nii.ac.jp/crid/1130282270857134720