{"blog_title":"\u4f1a\u8a08\u30cb\u30e5\u30fc\u30b9\u30fb\u30b3\u30ec\u30af\u30bf\u30fc\uff08\u5c0f\u77f3\u5ddd\u7d4c\u7406\u7814\u7a76\u6240\uff09","height":"190","author_name":"kaikeinews","blog_url":"https://kaikeinews.hatenablog.com/","version":"1.0","author_url":"https://blog.hatena.ne.jp/kaikeinews/","provider_url":"https://hatena.blog","provider_name":"Hatena Blog","type":"rich","image_url":null,"width":"100%","categories":["\u4f01\u696d\u4f1a\u8a08"],"published":"2007-04-06 00:52:42","html":"<iframe src=\"https://hatenablog-parts.com/embed?url=https%3A%2F%2Fkaikeinews.hatenablog.com%2Fentry%2F048706d55e5d5aa8770f86480ec57122\" title=\"IASB issues amendments to the requirements for borrowing costs - \u4f1a\u8a08\u30cb\u30e5\u30fc\u30b9\u30fb\u30b3\u30ec\u30af\u30bf\u30fc\uff08\u5c0f\u77f3\u5ddd\u7d4c\u7406\u7814\u7a76\u6240\uff09\" class=\"embed-card embed-blogcard\" scrolling=\"no\" frameborder=\"0\" style=\"display: block; width: 100%; height: 190px; max-width: 500px; margin: 10px 0px;\"></iframe>","url":"https://kaikeinews.hatenablog.com/entry/048706d55e5d5aa8770f86480ec57122","description":"IASB issues amendments to the requirements for borrowing costs \u56fd\u969b\u4f1a\u8a08\u57fa\u6e96\u7406\u4e8b\u4f1a\uff08\uff29\uff21\uff33\uff22\uff09\u306f\u3001\u8cc7\u7523\u306e\u53d6\u5f97\u306b\u95a2\u308f\u308b\u501f\u5165\u8cbb\u7528\u306e\u4f1a\u8a08\u57fa\u6e96\uff08 IAS 23 Borrowing Costs\uff09\u306e\u6539\u6b63\u3092\u516c\u8868\u3057\u307e\u3057\u305f\u3002 \u7c73\u56fd\u57fa\u6e96\u3068\u306e\u30b3\u30f3\u30d0\u30fc\u30b8\u30a7\u30f3\u30b9\u3092\u76ee\u7684\u306b\u3001\u501f\u5165\u8cbb\u7528\u3092\u767a\u751f\u6642\u5373\u6642\u8cbb\u7528\u5316\u3059\u308b\u9078\u629e\u80a2\u3092\u5ec3\u6b62\u3059\u308b\u3068\u3044\u3046\u6539\u6b63\u3067\u3059\u3002 2 The revision to IAS 23 removes the option of immediately recognising as an expense borrowing costs that are dire\u2026","title":"IASB issues amendments to the requirements for borrowing costs"}