{"width":"100%","provider_name":"Hatena Blog","url":"https://kaikeinews.hatenablog.com/entry/09374380917b36081ece484a6ae071f9","blog_title":"\u4f1a\u8a08\u30cb\u30e5\u30fc\u30b9\u30fb\u30b3\u30ec\u30af\u30bf\u30fc\uff08\u5c0f\u77f3\u5ddd\u7d4c\u7406\u7814\u7a76\u6240\uff09","html":"<iframe src=\"https://hatenablog-parts.com/embed?url=https%3A%2F%2Fkaikeinews.hatenablog.com%2Fentry%2F09374380917b36081ece484a6ae071f9\" title=\"\u7c73FASB\u3001\u68da\u5378\u8cc7\u7523\u306e\u4f1a\u8a08\u57fa\u6e96\u3092\u7c21\u7d20\u5316\uff08JofA\u3088\u308a\uff09 - \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>","height":"190","blog_url":"https://kaikeinews.hatenablog.com/","description":"FASB simplifies inventory measurement guidance \u7c73FASB\u304c\u3001\u68da\u5378\u8cc7\u7523\u306e\u8a55\u4fa1\u306b\u95a2\u3059\u308b\u8907\u96d1\u6027\u3092\u6e1b\u3089\u3059\u305f\u3081\u306b\u3001\u4f1a\u8a08\u57fa\u6e96\u306e\u898b\u76f4\u3057\u3092\u884c\u3063\u305f\u3068\u3044\u3046\u8a18\u4e8b\u3002 FASB has issued new financial reporting guidance that is designed to reduce the complexity related to the subsequent measurement of inventory. \u6539\u6b63\u306f\u3001LIFO\u3084\u5c0f\u58f2\u68da\u5378\u6cd5\uff08\u58f2\u4fa1\u9084\u5143\u6cd5\uff09\u3092\u9069\u7528\u3057\u3066\u3044\u308b\u68da\u5378\u8cc7\u7523\u4ee5\u5916\u306e\u3059\u3079\u3066\u306e\u68da\u5378\u8cc7\u7523\uff08FIFO\u3084\u5e73\u5747\u6cd5\u306a\u3069\uff09\u306b\u9069\u7528\u3055\u308c\u307e\u3059\u2026","categories":["\u4f01\u696d\u4f1a\u8a08"],"image_url":null,"title":"\u7c73FASB\u3001\u68da\u5378\u8cc7\u7523\u306e\u4f1a\u8a08\u57fa\u6e96\u3092\u7c21\u7d20\u5316\uff08JofA\u3088\u308a\uff09","type":"rich","provider_url":"https://hatena.blog","author_url":"https://blog.hatena.ne.jp/kaikeinews/","author_name":"kaikeinews","version":"1.0","published":"2015-07-27 12:43:00"}