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,Clarification of acceptable methods of depreciation and amortisation (proposed amendments to IAS 16 and IAS 38) : comments to be received by 2 April 2013,,International Accounting Standards Board,2012,Exposure draft,,9781907877742,,https://cir.nii.ac.jp/crid/1130282272496647040