{"blog_title":"\u4f1a\u8a08\u30cb\u30e5\u30fc\u30b9\u30fb\u30b3\u30ec\u30af\u30bf\u30fc\uff08\u5c0f\u77f3\u5ddd\u7d4c\u7406\u7814\u7a76\u6240\uff09","provider_name":"Hatena Blog","author_url":"https://blog.hatena.ne.jp/kaikeinews/","height":"190","version":"1.0","published":"2023-12-03 14:24:39","html":"<iframe src=\"https://hatenablog-parts.com/embed?url=https%3A%2F%2Fkaikeinews.hatenablog.com%2Fentry%2F0c3f48ef7c33eca291ed431e47ca2d0a\" title=\"IASB\u304c\u50b5\u52d9\u3068\u8cc7\u672c\u306e\u4e21\u65b9\u306e\u7279\u5fb4\u3092\u6709\u3059\u308b\u91d1\u878d\u5546\u54c1\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u51e6\u7406\u306e\u8981\u6c42\u4e8b\u9805\u306e\u6539\u5584\u306b\u3064\u3044\u3066\u516c\u958b\u5354\u8b70\uff08\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u59d4\u54e1\u4f1a\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>","width":"100%","title":"IASB\u304c\u50b5\u52d9\u3068\u8cc7\u672c\u306e\u4e21\u65b9\u306e\u7279\u5fb4\u3092\u6709\u3059\u308b\u91d1\u878d\u5546\u54c1\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u51e6\u7406\u306e\u8981\u6c42\u4e8b\u9805\u306e\u6539\u5584\u306b\u3064\u3044\u3066\u516c\u958b\u5354\u8b70\uff08\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u59d4\u54e1\u4f1a\uff09","provider_url":"https://hatena.blog","type":"rich","url":"https://kaikeinews.hatenablog.com/entry/0c3f48ef7c33eca291ed431e47ca2d0a","categories":["\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u59d4\u54e1\u4f1a"],"image_url":"https://cdn-ak.f.st-hatena.com/images/fotolife/k/kaikeinews/20250924/20250924021628.png","blog_url":"https://kaikeinews.hatenablog.com/","description":"IASB\u304c\u50b5\u52d9\u3068\u8cc7\u672c\u306e\u4e21\u65b9\u306e\u7279\u5fb4\u3092\u6709\u3059\u308b\u91d1\u878d\u5546\u54c1\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u51e6\u7406\u306e\u8981\u6c42\u4e8b\u9805\u306e\u6539\u5584\u306b\u3064\u3044\u3066\u516c\u958b\u5354\u8b70 IASB\u304c\u3001\u300c\u50b5\u52d9\u3068\u8cc7\u672c\u306e\u4e21\u65b9\u306e\u7279\u5fb4\u3092\u6709\u3059\u308b\u91d1\u878d\u5546\u54c1\u306b\u95a2\u3057\u3066\u306e\u4f01\u696d\u306e\u8ca1\u52d9\u5831\u544a\u306b\u304a\u3051\u308b\u8ab2\u984c\u306b\u5bfe\u51e6\u3059\u308b\u305f\u3081\u300dIAS\u7b2c32\u53f7\u3001IFRS\u7b2c7\u53f7\u300c\u91d1\u878d\u5546\u54c1\uff1a\u958b\u793a\u300d\u53ca\u3073IAS\u7b2c1\u53f7\u300c\u8ca1\u52d9\u8af8\u8868\u306e\u8868\u793a\u300d\u306e\u6539\u6b63\u6848\u3092\u516c\u8868\u3057\u305f\u3068\u3044\u3046\u30d7\u30ec\u30b9\u30ea\u30ea\u30fc\u30b9\u306e\u65e5\u672c\u8a9e\u7248\u3002\uff08debt \u3092\u300c\u50b5\u52d9\u300d\u3001equity\u3092\u300c\u8cc7\u672c\u300d\u3068\u8a33\u3057\u3066\u3044\u307e\u3059\u3002\uff09\uff08\u30d7\u30ec\u30b9\u30ea\u30ea\u30fc\u30b9\u539f\u6587\u306f\u3053\u3061\u3089\u2192IASB consults on improved accounting requirements for financial instruments with both \u2026","author_name":"kaikeinews"}