{"blog_url":"https://kaikeinews.hatenablog.com/","type":"rich","author_name":"kaikeinews","width":"100%","version":"1.0","author_url":"https://blog.hatena.ne.jp/kaikeinews/","provider_url":"https://hatena.blog","url":"https://kaikeinews.hatenablog.com/entry/349c26cb14d75c2b0096466b01dde8c1","image_url":null,"height":"190","blog_title":"\u4f1a\u8a08\u30cb\u30e5\u30fc\u30b9\u30fb\u30b3\u30ec\u30af\u30bf\u30fc\uff08\u5c0f\u77f3\u5ddd\u7d4c\u7406\u7814\u7a76\u6240\uff09","title":"Briefing Document: FASB Statement 140 and FIN 46(R)","provider_name":"Hatena Blog","description":"Briefing Document: FASB Statement 140 and FIN 46(R) \u7c73\u56fd\u306e\u4f1a\u8a08\u57fa\u6e96\u8a2d\u5b9a\u4e3b\u4f53\u3067\u3042\u308b\uff26\uff21\uff33\uff22\u306f\u300118\u65e5\u306e\u5be9\u8b70\u4f1a\u3067\u5909\u52d5\u6301\u5206\u4e8b\u696d\u4f53\u306e\u9023\u7d50\u306b\u95a2\u3059\u308b\u57fa\u6e96\uff08FIN 46(R)\uff09\u3068\u3001\u91d1\u878d\u8cc7\u7523\u306e\u6d88\u6ec5\u306e\u8a8d\u8b58\u3092\u3044\u3064\u884c\u3046\u304b\u306b\u95a2\u3059\u308b\u57fa\u6e96\uff08FASB Statement 140\uff09\u306e\u6539\u5b9a\u6848\u3092\u627f\u8a8d\u3057\u307e\u3057\u305f\u30026\u6708\u306b\u78ba\u5b9a\u3057\u305f\u6b63\u5f0f\u306e\u57fa\u6e96\u304c\u516c\u8868\u3055\u308c\u308b\u3068\u306e\u3053\u3068\u3067\u3059\u3002 \u7c73\u56fd\u57fa\u6e96\u306f\u73fe\u884c\u57fa\u6e96\u3067\u3059\u3089\u3088\u304f\u77e5\u3089\u306a\u3044\u306e\u3067\u3059\u304c\u3001\u3053\u306e\u30d7\u30ec\u30b9\u30ea\u30ea\u30fc\u30b9\u304b\u3089\u308f\u304b\u308b\u7bc4\u56f2\u3067\u89e3\u8aac\u3057\u307e\u3059\u3002\u4eca\u5f8c\u5927\u624b\u76e3\u67fb\u6cd5\u4eba\u306e\u5c02\u9580\u5bb6\u306b\u3088\u308b\u3061\u3083\u3093\u3068\u3057\u305f\u89e3\u8aac\u304c\u3067\u305f\u3089\u3001\u305d\u308c\u3067\u78ba\u8a8d\u3057\u3066\u304f\u3060\u3055\u3044\u3002 Under GAAP, a company mu\u2026","html":"<iframe src=\"https://hatenablog-parts.com/embed?url=https%3A%2F%2Fkaikeinews.hatenablog.com%2Fentry%2F349c26cb14d75c2b0096466b01dde8c1\" title=\"Briefing Document: FASB Statement 140 and FIN 46(R) - \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":"2009-05-22 01:32:00"}