{"published":"2010-05-29 12:13:00","type":"rich","blog_url":"https://kaikeinews.hatenablog.com/","html":"<iframe src=\"https://hatenablog-parts.com/embed?url=https%3A%2F%2Fkaikeinews.hatenablog.com%2Fentry%2F58367f690825abeac864044306aec585\" title=\"\u305d\u306e\u4ed6\u5305\u62ec\u5229\u76ca\u306e\u8868\u793a\u306b\u95a2\u3059\u308b\u6539\u6b63\u6848\u516c\u8868\uff08\uff29\uff21\uff33\uff22\u306e\u30d7\u30ec\u30b9\u30ea\u30ea\u30fc\u30b9\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>","author_url":"https://blog.hatena.ne.jp/kaikeinews/","categories":["\u4f01\u696d\u4f1a\u8a08"],"provider_name":"Hatena Blog","height":"190","width":"100%","version":"1.0","title":"\u305d\u306e\u4ed6\u5305\u62ec\u5229\u76ca\u306e\u8868\u793a\u306b\u95a2\u3059\u308b\u6539\u6b63\u6848\u516c\u8868\uff08\uff29\uff21\uff33\uff22\u306e\u30d7\u30ec\u30b9\u30ea\u30ea\u30fc\u30b9\u3088\u308a\uff09","image_url":"https://cdn-ak.f.st-hatena.com/images/fotolife/k/kaikeinews/20250930/20250930174537.png","provider_url":"https://hatena.blog","blog_title":"\u4f1a\u8a08\u30cb\u30e5\u30fc\u30b9\u30fb\u30b3\u30ec\u30af\u30bf\u30fc\uff08\u5c0f\u77f3\u5ddd\u7d4c\u7406\u7814\u7a76\u6240\uff09","description":"IASB proposes improvements to the presentation of items of Other Comprehensive Income \uff29\uff21\uff33\uff22\u306f\u3001\u305d\u306e\u4ed6\u5305\u62ec\u5229\u76ca\uff08Other Comprehensive Income (OCI)\uff09\u306e\u8868\u793a\u65b9\u6cd5\u3092\u6539\u6b63\u3059\u308b\u516c\u958b\u8349\u6848\u3092\u30012010\u5e745\u670827\u65e5\u306b\u516c\u8868\u3057\u307e\u3057\u305f\u3002 \u3053\u306e\u6539\u6b63\u6848\u3067\u306f\u3001\u640d\u76ca\u3068\u305d\u306e\u4ed6\u306e\u5305\u62ec\u5229\u76ca\u30921\u3064\u306e\u8a08\u7b97\u66f8\u306e\u4e2d\u306e\u5225\u306e\u30bb\u30af\u30b7\u30e7\u30f3\u3068\u3057\u3066\u8868\u793a\u3059\u308b\u3053\u3068\u3092\u5f37\u5236\u3059\u308b\u3053\u3068\u3001\u305d\u306e\u4ed6\u306e\u5305\u62ec\u5229\u76ca\u3092\u3001\u30ea\u30b5\u30a4\u30af\u30eb\u3055\u308c\u308b\u3082\u306e\u3068\u305d\u3046\u3067\u306a\u3044\u3082\u306e\u3068\u306b\u30b0\u30eb\u30fc\u30d7\u5206\u3051\u3057\u3066\u8868\u793a\u3059\u308b\u3053\u3068\u3092\u63d0\u6848\u3057\u3066\u3044\u307e\u3059\u3002 The IASB is proposing to \u2026","author_name":"kaikeinews","url":"https://kaikeinews.hatenablog.com/entry/58367f690825abeac864044306aec585"}