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,Financial instruments : proposed International Accounting Standard issued for comment by 31 July 1994 International Accounting Standards Committee,,International Standards Committee,1994,Exposure draft,,090562520X,,https://cir.nii.ac.jp/crid/1130282273171533312