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,"Comparability of financial statements : proposed amendments to International Accounting Standards 2, 5, 8, 9, 11, 16, 17, 18, 19, 21, 22, 23 and 25",,International Accounting Standards Committee,1989,Exposure draft,,,,https://cir.nii.ac.jp/crid/1130282272384335872