{"version":"1.0","author_url":"https://blog.hatena.ne.jp/kaikeinews/","categories":["\u4f01\u696d\u4f1a\u8a08"],"blog_url":"https://kaikeinews.hatenablog.com/","type":"rich","html":"<iframe src=\"https://hatenablog-parts.com/embed?url=https%3A%2F%2Fkaikeinews.hatenablog.com%2Fentry%2F1b0f3f936e2963c1ba583027877bbab3\" title=\"IASB\u3068FASB\u306f\u3001\u5408\u540c\u306e\u53ce\u76ca\u8a8d\u8b58\u79fb\u884c\u30ea\u30bd\u30fc\u30b9\u30fb\u30b0\u30eb\u30fc\u30d7\u3092\u5275\u8a2d\uff08\u30c8\u30fc\u30de\u30c4\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>","description":"IASB\u3068FASB\u306f\u3001\u5408\u540c\u306e\u53ce\u76ca\u8a8d\u8b58\u79fb\u884c\u30ea\u30bd\u30fc\u30b9\u30fb\u30b0\u30eb\u30fc\u30d7\u3092\u5275\u8a2d IASB\u3068\u7c73FASB\u304c\u3001\u65b0\u3057\u3044\u53ce\u76ca\u8a8d\u8b58\u4f1a\u8a08\u57fa\u6e96\u3078\u306e\u79fb\u884c\u306e\u305f\u3081\u306e\u5408\u540c\u30b0\u30eb\u30fc\u30d7\u3092\u5275\u8a2d\u3057\u305f\u3068\u3044\u3046\u8a18\u4e8b\u3002 \u300c\u56fd\u969b\u4f1a\u8a08\u57fa\u6e96\u5be9\u8b70\u4f1a\uff08IASB\uff09\u3068\u7c73\u56fd\u8ca1\u52d9\u4f1a\u8a08\u5be9\u8b70\u4f1a\uff08FASB\uff09\u306f\u3001\u53ce\u76ca\u8a8d\u8b58\u306e\u65b0\u57fa\u6e96\u306b\u95a2\u3059\u308b\u5408\u540c\u306e\u79fb\u884c\u30ea\u30bd\u30fc\u30b9\u30fb\u30b0\u30eb\u30fc\u30d7\u3092\u5275\u8a2d\u3059\u308b\u8a08\u753b\u3092\u516c\u5f0f\u306b\u767a\u8868\u3057\u305f\u3002\u79fb\u884c\u30ea\u30bd\u30fc\u30b9\u30fb\u30b0\u30eb\u30fc\u30d7\u306f\u3001\u57fa\u6e96\u306e\u9069\u7528\u306b\u304a\u3044\u3066\u767a\u751f\u3059\u308b\u89e3\u91c8\u4e0a\u306e\u8ad6\u70b9\uff08interpretive issues\uff09\u306b\u3064\u3044\u3066\u306e\u60c5\u5831\u3092\u3001\u5e38\u306bIASB\u3068FASB\u306b\u63d0\u4f9b\u3059\u308b\u3053\u3068\u306b\u8cac\u4efb\u3092\u3082\u3061\u3001\u5b9f\u52d9\u4e0a\u306e\u591a\u69d8\u6027\uff08diversity\uff09\u3092\u89e3\u6c7a\u3059\u308b\u305f\u3081\u306b\u5fc5\u8981\u3068\u306a\u308b\u53ef\u80fd\u6027\u306e\u3042\u308b\u884c\u52d5\u3092\u6c7a\u5b9a\u3059\u308b\u3053\u3068\u3092\u652f\u63f4\u3059\u308b\u3002\u300d I\u2026","image_url":null,"provider_name":"Hatena Blog","height":"190","title":"IASB\u3068FASB\u306f\u3001\u5408\u540c\u306e\u53ce\u76ca\u8a8d\u8b58\u79fb\u884c\u30ea\u30bd\u30fc\u30b9\u30fb\u30b0\u30eb\u30fc\u30d7\u3092\u5275\u8a2d\uff08\u30c8\u30fc\u30de\u30c4\u3088\u308a\uff09","url":"https://kaikeinews.hatenablog.com/entry/1b0f3f936e2963c1ba583027877bbab3","blog_title":"\u4f1a\u8a08\u30cb\u30e5\u30fc\u30b9\u30fb\u30b3\u30ec\u30af\u30bf\u30fc\uff08\u5c0f\u77f3\u5ddd\u7d4c\u7406\u7814\u7a76\u6240\uff09","author_name":"kaikeinews","provider_url":"https://hatena.blog","published":"2013-07-29 23:25:00","width":"100%"}