{"published":"2007-12-14 00:50:11","image_url":null,"version":"1.0","html":"<iframe src=\"https://hatenablog-parts.com/embed?url=https%3A%2F%2Fkaikeinews.hatenablog.com%2Fentry%2F4257a3d0a3369fe64f13c4a550093e2c\" title=\"\u7c73FASB\u3001\uff26\uff21S No. 141 (\u6539\u6b63)\u4f01\u696d\u7d50\u5408\u3068No. 160\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u306b\u304a\u3051\u308b\u975e\u652f\u914d\u6301\u5206\u3092\u516c\u8868 - \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>","type":"rich","blog_title":"\u4f1a\u8a08\u30cb\u30e5\u30fc\u30b9\u30fb\u30b3\u30ec\u30af\u30bf\u30fc\uff08\u5c0f\u77f3\u5ddd\u7d4c\u7406\u7814\u7a76\u6240\uff09","provider_url":"https://hatena.blog","provider_name":"Hatena Blog","url":"https://kaikeinews.hatenablog.com/entry/4257a3d0a3369fe64f13c4a550093e2c","author_name":"kaikeinews","author_url":"https://blog.hatena.ne.jp/kaikeinews/","width":"100%","categories":["\u4f01\u696d\u4f1a\u8a08"],"title":"\u7c73FASB\u3001\uff26\uff21S No. 141 (\u6539\u6b63)\u4f01\u696d\u7d50\u5408\u3068No. 160\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u306b\u304a\u3051\u308b\u975e\u652f\u914d\u6301\u5206\u3092\u516c\u8868","blog_url":"https://kaikeinews.hatenablog.com/","height":"190","description":"FASB issues FASB Statements No. 141 (R), Business Combinations and No. 160, Noncontrolling Interests in Consolidated Financial Statements \u7c73\uff26\uff21\uff33\uff22\u306f\u3001\uff26\uff21\uff33\uff11\uff14\uff11\u53f7\u300c\u4f01\u696d\u7d50\u5408\u300d\u306e\u6539\u6b63\u3068\uff11\uff16\uff10\u53f7\u300c\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u306b\u304a\u3051\u308b\u975e\u652f\u914d\u6301\u5206\u300d\u306e\u5236\u5b9a\u3092\u3001\uff12\uff10\uff10\uff17\u5e74\uff11\uff12\u6708\uff14\u65e5\u306b\u516c\u8868\u3057\u307e\u3057\u305f\u3002 \u3053\u308c\u3089\u306e\u57fa\u6e96\u306f\uff29\uff21\uff33\uff22\u3068\u306e\u5171\u540c\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u306e\u6700\u521d\u306e\u4e3b\u8981\u306a\u6210\u679c\u3067\u3042\u308b\u3068\u3055\u308c\u3066\u3044\u307e\u3059\u3002 \uff12\uff10\uff10\uff18\u5e74\uff11\uff12\u6708\uff11\uff15\u65e5\u4ee5\u5f8c\u958b\u59cb\u4e8b\u696d\u5e74\u5ea6\u304b\u3089\u9069\u7528\u3055\u308c\u307e\u3059\u3002 \u5927\u639b\u304b\u308a\u306a\u57fa\u6e96\u306a\u306e\u3067\u3001\u6b63\u78ba\u306a\u89e3\u8aac\u306f\u4ed6\u3067\u8abf\u3079\u3066\u2026"}