{"html":"<iframe src=\"https://hatenablog-parts.com/embed?url=https%3A%2F%2Fkaikeinews.hatenablog.com%2Fentry%2F229198bab8a4291bb0e7a9400b6bd5a8\" title=\"\uff29\uff21\uff33\uff22\u8b70\u9577\u304c\u6771\u4eac\u3067\u8b1b\u6f14\u3001\u7d14\u5229\u76ca\u3068\u5305\u62ec\u5229\u76ca\u306b\u3064\u3044\u3066\u8a9e\u308b\uff08\uff29\uff21\uff33plus\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>","author_name":"kaikeinews","title":"\uff29\uff21\uff33\uff22\u8b70\u9577\u304c\u6771\u4eac\u3067\u8b1b\u6f14\u3001\u7d14\u5229\u76ca\u3068\u5305\u62ec\u5229\u76ca\u306b\u3064\u3044\u3066\u8a9e\u308b\uff08\uff29\uff21\uff33plus\u3088\u308a\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","image_url":null,"author_url":"https://blog.hatena.ne.jp/kaikeinews/","width":"100%","published":"2014-02-09 12:26:00","description":"Speech by Hans Hoogervorst on Profit or Loss and OCI 2\u67085\u65e5\u306b\u6771\u4eac\u3067\u884c\u308f\u308c\u305fIASB\u8b70\u9577\u306e\u30b9\u30d4\u30fc\u30c1\u3092\u53d6\u308a\u4e0a\u3052\u305f\u8a18\u4e8b\u3002\u6982\u8981\u304c\u7d39\u4ecb\u3055\u308c\u3066\u3044\u307e\u3059\u3002 \u30e1\u30a4\u30f3\u30fb\u30c8\u30d4\u30c3\u30af\u306f\u3001\u6982\u5ff5\u30d5\u30ec\u30fc\u30e0\u30ef\u30fc\u30af\u3067\u3057\u305f\u3002\u6628\u5e747\u6708\u306b\u516c\u8868\u3055\u308c\u305f\u30c7\u30a3\u30b9\u30ab\u30c3\u30b7\u30e7\u30f3\u30fb\u30da\u30fc\u30d1\u30fc\u306b\u5bfe\u3059\u308b\u30d5\u30a3\u30fc\u30c9\u30d0\u30c3\u30af\uff08\u30b3\u30e1\u30f3\u30c8\uff09\u3092\u7d39\u4ecb\u3057\u3066\u3044\u307e\u3059\u3002\u305d\u308c\u3089\u306f\u3001IASB\u304c\u9078\u629e\u3057\u305fmixed measurement\u306f\u652f\u6301\u3059\u308b\u304c\u3001\u3055\u307e\u3056\u307e\u306a\u6e2c\u5b9a\u57fa\u790e\u3068\u305d\u308c\u3089\u304c\u63d0\u4f9b\u3059\u308b\u60c5\u5831\u306b\u3064\u3044\u3066\u3088\u308a\u6df1\u3044\u5206\u6790\u304c\u5fc5\u8981\u3067\u3042\u308b\u3068\u3044\u3046\u3082\u306e\u3067\u3042\u3063\u305f\u3068\u8ff0\u3079\u3066\u3044\u307e\u3059\u3002 \u30b9\u30d4\u30fc\u30c1\u306e\u30bf\u30a4\u30c8\u30eb\u306b\u306a\u3063\u3066\u3044\u308b\u640d\u76ca\uff08\u7d14\u5229\u76ca\uff09\u3068\u305d\u306e\u4ed6\u5305\u62ec\u5229\u76ca\uff08OCI\uff09\u306b\u3064\u3044\u2026","height":"190","type":"rich","url":"https://kaikeinews.hatenablog.com/entry/229198bab8a4291bb0e7a9400b6bd5a8","provider_name":"Hatena Blog","version":"1.0","provider_url":"https://hatena.blog","blog_url":"https://kaikeinews.hatenablog.com/","categories":["\u4f01\u696d\u4f1a\u8a08"]}