{"html":"<iframe src=\"https://hatenablog-parts.com/embed?url=https%3A%2F%2Fkaikeinews.hatenablog.com%2Fentry%2F461e230d089cc3b9ce9d29f7ff4d9049\" title=\"IASB\u304c\u7d4c\u55b6\u8005\u306b\u3088\u308b\u8aac\u660e\u306b\u95a2\u3059\u308b\u6539\u8a02\u5b9f\u52d9\u8a18\u8ff0\u66f8\u3092\u516c\u8868\uff08\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u59d4\u54e1\u4f1a\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>","provider_url":"https://hatena.blog","height":"190","image_url":"https://cdn-ak.f.st-hatena.com/images/fotolife/k/kaikeinews/20250924/20250924015916.png","version":"1.0","description":"IASB\u304c\u7d4c\u55b6\u8005\u306b\u3088\u308b\u8aac\u660e\u306b\u95a2\u3059\u308b\u6539\u8a02\u5b9f\u52d9\u8a18\u8ff0\u66f8\u3092\u516c\u8868 \u56fd\u969b\u4f1a\u8a08\u57fa\u6e96\u5be9\u8b70\u4f1a\uff08IASB\uff09\u306f\u3001\u7d4c\u55b6\u8005\u306b\u3088\u308b\u8aac\u660e\u306b\u95a2\u3059\u308b\u6539\u8a02\u5b9f\u52d9\u8a18\u8ff0\u66f8\u3092\u30012025\u5e746\u670823\u65e5\u306b\u516c\u8868\u3057\u307e\u3057\u305f\u3002\uff08\u4e0a\u8a18\u30ea\u30f3\u30af\u5148\u306f\u3001IASB\u306e\u30d7\u30ec\u30b9\u30ea\u30ea\u30fc\u30b9\u306e\u65e5\u672c\u8a9e\u8a33\uff09 \uff08\u539f\u6587\u306f\u3053\u3061\u3089\u2192IASB issues revised Practice Statement on management commentary\uff09 \u300c\uff0e\uff0e\uff0e\u3053\u306e\u6539\u8a02\u5b9f\u52d9\u8a18\u8ff0\u66f8\u306f\u3001\u7d4c\u55b6\u8005\u306b\u3088\u308b\u8aac\u660e\u53ca\u3073\u8ca1\u52d9\u8af8\u8868\u306b\u4ed8\u5c5e\u3059\u308b\u8aac\u660e\u7684\u5831\u544a\u66f8\u306e\u6539\u5584\u53ca\u3073\u56fd\u969b\u7684\u5408\u81f4\u306e\u5897\u5927\u3092\u652f\u63f4\u3059\u308b\u3082\u306e\u3067\u3042\u308b\u3002 \u6295\u8cc7\u8005\u306f\u73fe\u884c\u306e\u5b9f\u52d9\u306e\u6b20\u70b9\u3092\u6307\u6458\u3057\u3066\u304d\u305f\u3002\u3053\u308c\u306b\u5bfe\u5fdc\u3057\u3066\u3001IASB\u306f\u6295\u8cc7\u8005\u306b\u63d0\u4f9b\u3055\u308c\u308b\u60c5\u5831\u306e\u8cea\u53ca\u3073\u7126\u70b9\u2026","categories":["\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u59d4\u54e1\u4f1a"],"author_url":"https://blog.hatena.ne.jp/kaikeinews/","published":"2025-06-25 20:00:19","blog_url":"https://kaikeinews.hatenablog.com/","width":"100%","title":"IASB\u304c\u7d4c\u55b6\u8005\u306b\u3088\u308b\u8aac\u660e\u306b\u95a2\u3059\u308b\u6539\u8a02\u5b9f\u52d9\u8a18\u8ff0\u66f8\u3092\u516c\u8868\uff08\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u59d4\u54e1\u4f1a\uff09","url":"https://kaikeinews.hatenablog.com/entry/461e230d089cc3b9ce9d29f7ff4d9049","blog_title":"\u4f1a\u8a08\u30cb\u30e5\u30fc\u30b9\u30fb\u30b3\u30ec\u30af\u30bf\u30fc\uff08\u5c0f\u77f3\u5ddd\u7d4c\u7406\u7814\u7a76\u6240\uff09","type":"rich","author_name":"kaikeinews","provider_name":"Hatena Blog"}