{"published":"2007-02-18 02:09:02","url":"https://kaikeinews.hatenablog.com/entry/3a1a1c343c8e02e01598c90fdbbeb9d3","type":"rich","author_url":"https://blog.hatena.ne.jp/kaikeinews/","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","height":"190","blog_url":"https://kaikeinews.hatenablog.com/","provider_name":"Hatena Blog","version":"1.0","title":"FASB Establishes Fair Value Option","html":"<iframe src=\"https://hatenablog-parts.com/embed?url=https%3A%2F%2Fkaikeinews.hatenablog.com%2Fentry%2F3a1a1c343c8e02e01598c90fdbbeb9d3\" title=\"FASB Establishes Fair Value Option - \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":"WebCPA | FASB Establishes Fair Value Option \u7c73\u56fdFASB\u304c\u91d1\u878d\u8cc7\u7523\u30fb\u8ca0\u50b5\u3092\u6642\u4fa1\u8a55\u4fa1\u3059\u308b\u3068\u3044\u3046\u9078\u629e\u80a2\u3092\u8a8d\u3081\u308b\u57fa\u6e96\u3092\u516c\u8868\u3057\u305f\u3068\u3044\u3046\u8a18\u4e8b\u3002 \u5f93\u6765\u304b\u3089\u4e00\u90e8\u306e\u91d1\u878d\u5546\u54c1\uff08\u30c7\u30ea\u30d0\u30c6\u30a3\u30d6\u306a\u3069\uff09\u306f\u6642\u4fa1\u8a55\u4fa1\u3060\u3063\u305f\u308f\u3051\u3067\u3059\u304c\u3001\u540c\u3058\u91d1\u878d\u5546\u54c1\u3067\u3082\u6642\u4fa1\u8a55\u4fa1\u306e\u3082\u306e\u3068\u305d\u3046\u3067\u306a\u3044\u3082\u306e\u304c\u3042\u308b\u305f\u3081\u306b\u3001\u975e\u5e38\u306b\u3084\u3084\u3053\u3057\u3044\u30d8\u30c3\u30b8\u4f1a\u8a08\u3092\u9069\u7528\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3067\u3057\u305f\u3002\u3059\u3079\u3066\u6642\u4fa1\u8a55\u4fa1\u306b\u3057\u3066\u3057\u307e\u3048\u3070\u305d\u3046\u3057\u305f\u8ca0\u62c5\u3092\u8efd\u304f\u3067\u304d\u308b\u3068\u3044\u3046\u72d9\u3044\u306e\u3088\u3046\u3067\u3059\u3002 The statement, FAS No. 159, \u201cThe Fair Value Option for Financial Assets and Fi\u2026","categories":["\u4f01\u696d\u4f1a\u8a08"],"width":"100%","image_url":null,"provider_url":"https://hatena.blog"}