IFLA／FRBR　（Functional　Requirements　for　Bibliographic　Records）　provides　a　structuredframework　（conceptual　model）　for　relating　the　data　which　are　recorded　in　bibliographic　recordsto　identify　information　resources．　IFLA／FRBR　has　4　bibliographic　entities　（work，　expression，manifestation，　item）　in　its　conceptual　model．　　　ISWC　（ISO　Z　57071nformation　and　documen　tation－lnternational　Stanaant　Musical　VVork）　andISTC　（ISO／CD　210471nformation　and　Documentation一一lnternational　Standard　Textual　17Vorle　Code）provide　efficient　means　of　identifying　musical　and　textual　works　to　trace　usage　in　any　media　forthe　rights　societies　on　an　international　level．　　　Both　IFLA／FRBR　and　ISWC，　ISTC　have　the　same　word　“work”　to　denote　their　objects　ofidentification．　By　comparing　how　the　word　“work”　is　used，　this　paper　attempts　to　clarify　thedifferences　of　identification　criteria　on　information　resources　between　the　bibliographic　community　and　the　rights　societies．　ISWC　and　ISTC　dose　not　use　the　word　“work”　in　the　same　wayas　IFLA／FRBR　does．　The　scope　of　“work”　in　ISWC　and　ISTC　corresponds　to　both　“work”　and“expression”　levels　in　the　IFLA／FRBR　conceptual　model．　The　differences　in　meanings　of　thetwo　usages　of　“work”　come　from　the　different　positions　to　information　resources．