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,Accounting for share-based payment : a discussion paper issued for comment by the staff of the International Accounting Standards Committee,,International Accounting Standards Committee,2000,Discussion paper,,0905625838,,https://cir.nii.ac.jp/crid/1130282272152913792