{"blog_url":"https://kaikeinews.hatenablog.com/","type":"rich","author_name":"kaikeinews","version":"1.0","image_url":"https://cdn-ak.f.st-hatena.com/images/fotolife/k/kaikeinews/20250930/20250930174515.png","title":"IASB and US FASB publish proposals to improve the financial reporting of leases\uff08IASB\uff09","blog_title":"\u4f1a\u8a08\u30cb\u30e5\u30fc\u30b9\u30fb\u30b3\u30ec\u30af\u30bf\u30fc\uff08\u5c0f\u77f3\u5ddd\u7d4c\u7406\u7814\u7a76\u6240\uff09","width":"100%","author_url":"https://blog.hatena.ne.jp/kaikeinews/","height":"190","html":"<iframe src=\"https://hatenablog-parts.com/embed?url=https%3A%2F%2Fkaikeinews.hatenablog.com%2Fentry%2F1656e58ede7015fc0bb17908b98120ba\" title=\"IASB and US FASB publish proposals to improve the financial reporting of leases\uff08IASB\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>","categories":["\u4f01\u696d\u4f1a\u8a08"],"published":"2010-08-20 10:13:00","url":"https://kaikeinews.hatenablog.com/entry/1656e58ede7015fc0bb17908b98120ba","description":"IASB and US FASB publish proposals to improve the financial reporting of leases 19\u65e5\u306b\u65e5\u7d4c\u306b\u3082\u51fa\u3066\u3044\u307e\u3057\u305f\u304c\u3001IASB\u3068\u7c73FASB\u304c\u3001\u30ea\u30fc\u30b9\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u6848\u309217\u65e5\u306b\u5171\u540c\u3067\u516c\u8868\u3057\u307e\u3057\u305f\u3002 \u3053\u306e\u6848\u306f\u3001\u73fe\u884c\u306e\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u30ea\u30fc\u30b9\u3068\u30aa\u30da\u30ec\u30fc\u30c6\u30a3\u30f3\u30b0\u30ea\u30fc\u30b9\u3068\u3044\u3046\u533a\u5206\u3092\u3084\u3081\u3066\u3057\u307e\u3063\u3066\u3001\u300c\u4f7f\u7528\u6a29\uff08right-of-use\uff09\u300d\u30a2\u30d7\u30ed\u30fc\u30c1\u3068\u3044\u3046\u9996\u5c3e\u4e00\u8cab\u3057\u305f\u30a2\u30d7\u30ed\u30fc\u30c1\u3092\u5c0e\u5165\u3059\u308b\u3082\u306e\u3067\u3059\u3002\u7279\u306b\u30ea\u30fc\u30b9\u306e\u501f\u308a\u624b\u306e\u8cb8\u501f\u5bfe\u7167\u8868\u306b\u304a\u3044\u3066\u306f\u3001\u30ea\u30fc\u30b9\u5951\u7d04\u304b\u3089\u751f\u305a\u308b\u652f\u6255\u3044\u306b\u3064\u3044\u3066\u8ca0\u50b5\u3092\u8a08\u4e0a\u3057\u3001\u30ea\u30fc\u30b9\u8cc7\u7523\u306e\u4f7f\u7528\u6a29\u306b\u3064\u3044\u3066\u8cc7\u7523\u306b\u8a08\u4e0a\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002\u2026","provider_name":"Hatena Blog","provider_url":"https://hatena.blog"}