{"width":"100%","author_url":"https://blog.hatena.ne.jp/kaikeinews/","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","published":"2025-12-15 13:21:03","title":"\u76e3\u67fb\u57fa\u6e96\u5831\u544a\u66f8570\u300c\u7d99\u7d9a\u4f01\u696d\u300d\u306e\u6539\u6b63\uff08\u516c\u958b\u8349\u6848\uff09\uff08\u65e5\u672c\u516c\u8a8d\u4f1a\u8a08\u58eb\u5354\u4f1a\uff09","image_url":"https://cdn-ak.f.st-hatena.com/images/fotolife/k/kaikeinews/20251215/20251215124000.png","type":"rich","categories":["\u65e5\u672c\u516c\u8a8d\u4f1a\u8a08\u58eb\u5354\u4f1a\uff08\u76e3\u67fb\u30fb\u4fdd\u8a3c\u696d\u52d9\uff09"],"description":"\u300c\u76e3\u67fb\u57fa\u6e96\u5831\u544a\u66f8570\u300c\u7d99\u7d9a\u4f01\u696d\u300d\u306e\u6539\u6b63\u306b\u3064\u3044\u3066\u300d\uff08\u516c\u958b\u8349\u6848\uff09\u306e\u516c\u8868\u306b\u3064\u3044\u3066 | \u65e5\u672c\u516c\u8a8d\u4f1a\u8a08\u58eb\u5354\u4f1a \u65e5\u672c\u516c\u8a8d\u4f1a\u8a08\u58eb\u5354\u4f1a\u306f\u3001\u76e3\u67fb\u57fa\u6e96\u5831\u544a\u66f8570\u300c\u7d99\u7d9a\u4f01\u696d\u300d\u306e\u6539\u6b63\u6848\u3092\u30012025\u5e7412\u670815\u65e5\u306b\u516c\u8868\u3057\u307e\u3057\u305f\u3002 2025\u5e74\uff14\u6708\u306b\u516c\u8868\u3055\u308c\u305f\u56fd\u969b\u76e3\u67fb\u30fb\u4fdd\u8a3c\u57fa\u6e96\u5be9\u8b70\u4f1a\uff08IAASB\uff09\u306eISA570 (Revised 2024), Going Concern\u306b\u5bfe\u5fdc\u3059\u308b\u305f\u3081\u306b\u691c\u8a0e\u3055\u308c\u305f\u3082\u306e\u3067\u3059\u3002 \u73fe\u884c\u304b\u3089\u5927\u5e45\u306a\u9805\u76ee\u306e\u8ffd\u52a0\u30fb\u524a\u9664\u7b49\u3092\u884c\u3063\u3066\u3044\u308b\u305f\u3081\u3001\u65b0\u65e7\u5bfe\u7167\u8868\u306f\u4f5c\u6210\u3055\u308c\u3066\u3044\u307e\u305b\u3093\u304c\u3001\u6539\u6b63\u6848\u306e\u6982\u8981\u3092\u8aac\u660e\u3057\u305f\u8cc7\u6599\u304c\u63b2\u8f09\u3055\u308c\u3066\u3044\u307e\u3059\u3002 \u4ee5\u4e0b\u3001\u6982\u8981\u8cc7\u6599\u3088\u308a\u3002 \u6539\u6b63\u3055\u308c\u308b\u4e3b\u306a\u9805\u76ee\u3002 \u3053\u308c\u3089\u306e\u3046\u3061\u3001\u76ee\u306b\u898b\u3048\u308b\u5909\u66f4\u70b9\u3067\u3042\u308b\u8a55\u4fa1\u2026","author_name":"kaikeinews","html":"<iframe src=\"https://hatenablog-parts.com/embed?url=https%3A%2F%2Fkaikeinews.hatenablog.com%2Fentry%2F2025%2F12%2F15%2F132103\" title=\"\u76e3\u67fb\u57fa\u6e96\u5831\u544a\u66f8570\u300c\u7d99\u7d9a\u4f01\u696d\u300d\u306e\u6539\u6b63\uff08\u516c\u958b\u8349\u6848\uff09\uff08\u65e5\u672c\u516c\u8a8d\u4f1a\u8a08\u58eb\u5354\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>","version":"1.0","blog_url":"https://kaikeinews.hatenablog.com/","url":"https://kaikeinews.hatenablog.com/entry/2025/12/15/132103","provider_name":"Hatena Blog","provider_url":"https://hatena.blog"}