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,Intangible assets : issued for comment by 15 November 1997,,International Accounting Standards Committee,1997,Exposure draft,,090562551X,,https://cir.nii.ac.jp/crid/1130282272767177984