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 and IFRS Foundation,Annual improvements to IFRSs 2012-2014 cycle : comments to be received by 13 March 2014,,International Accounting Standards Board,2013,Exposure draft,,9781909704244,,https://cir.nii.ac.jp/crid/1130282270894380416