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,Investment entities : applying the consolidation exception : proposed amendments to IFRS 10 and IAS 28 : comments to be received by 15 September 2014,,International Accounting Standards Board,2014,Exposure draft,,9781909704459,,https://cir.nii.ac.jp/crid/1130282272643090560