{"provider_name":"Hatena Blog","height":"190","html":"<iframe src=\"https://hatenablog-parts.com/embed?url=https%3A%2F%2Fkaikeinews.hatenablog.com%2Fentry%2F24ed67b48237fc3772b95b61c73f1595\" title=\"GAAP and IFRS: Six Degrees of Separation\uff08\uff23\uff26\uff2f\u8a8c\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":"GAAP and IFRS: Six Degrees of Separation \u7c73\u56fd\u4f1a\u8a08\u57fa\u6e96\u3068\uff29\uff26\uff32\uff33\u306e\u9593\u306e6\u3064\u306e\u5927\u304d\u306a\u5dee\u7570\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u305f\u8a18\u4e8b\u3002 6\u3064\u306e\u5dee\u7570\u3068\u306f\u4ee5\u4e0b\u306e\u9805\u76ee\u3067\u3059\u3002 1. Error correction\uff08\u8aa4\u8b2c\u306e\u8a02\u6b63\uff09 2. Death of LIFO\uff08\u5f8c\u5165\u5148\u51fa\u6cd5\u306e\u5ec3\u6b62\uff09 3. Reversal of impairments\uff08\u6e1b\u640d\u306e\u623b\u3057\u5165\u308c\uff09 4. PP&E valuation\uff08\u6709\u5f62\u56fa\u5b9a\u8cc7\u7523\u306e\u8a55\u4fa1\uff09 5. Component depreciation\uff08\u30b3\u30f3\u30dd\u30fc\u30cd\u30f3\u30c8\u5225\u511f\u5374\uff09 6. Development costs\uff08\u958b\u767a\u8cbb\uff09 \u3053\u308c\u3089\u306e\u3046\u3061\u3001\u8aa4\u8b2c\u306e\u8a02\u6b63\u306b\u3064\u3044\u3066\u306f\u3001impracti\u2026","published":"2010-07-08 01:20:00","width":"100%","author_name":"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","url":"https://kaikeinews.hatenablog.com/entry/24ed67b48237fc3772b95b61c73f1595","type":"rich","provider_url":"https://hatena.blog","author_url":"https://blog.hatena.ne.jp/kaikeinews/","title":"GAAP and IFRS: Six Degrees of Separation\uff08\uff23\uff26\uff2f\u8a8c\u3088\u308a\uff09","categories":["\u4f01\u696d\u4f1a\u8a08"],"blog_url":"https://kaikeinews.hatenablog.com/","image_url":null,"version":"1.0"}