{"published":"2016-08-14 18:27:00","categories":["\u4f01\u696d\u4f1a\u8a08"],"url":"https://kaikeinews.hatenablog.com/entry/638ba85d3624fba8df9cad30bcafdaef","type":"rich","author_name":"kaikeinews","version":"1.0","image_url":null,"author_url":"https://blog.hatena.ne.jp/kaikeinews/","width":"100%","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","provider_name":"Hatena Blog","provider_url":"https://hatena.blog","title":"\u7c73FASB\u3001\u8868\u793a\u306b\u95a2\u3059\u308b\u6982\u5ff5\u30d5\u30ec\u30fc\u30e0\u30ef\u30fc\u30af\u6848\u516c\u8868\uff08JofA\u3088\u308a\uff09","blog_url":"https://kaikeinews.hatenablog.com/","html":"<iframe src=\"https://hatenablog-parts.com/embed?url=https%3A%2F%2Fkaikeinews.hatenablog.com%2Fentry%2F638ba85d3624fba8df9cad30bcafdaef\" title=\"\u7c73FASB\u3001\u8868\u793a\u306b\u95a2\u3059\u308b\u6982\u5ff5\u30d5\u30ec\u30fc\u30e0\u30ef\u30fc\u30af\u6848\u516c\u8868\uff08JofA\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>","description":"FASB proposes concepts for financial statement presentation \u7c73FASB\u304c\u3001\u8ca1\u52d9\u8af8\u8868\u306b\u304a\u3051\u308b\u8868\u793a\u306b\u95a2\u3059\u308b\u6982\u5ff5\u30d5\u30ec\u30fc\u30e0\u30ef\u30fc\u30af\u6848\u3092\u516c\u8868\u3057\u305f\u3068\u3044\u3046\u8a18\u4e8b\u3002 FASB issued a proposal Thursday that would establish a set of concepts for how recognized items should be presented in a financial statement. \u4ee5\u4e0b\u306e\u3088\u3046\u306a\u8ab2\u984c\u3092\u53d6\u308a\u4e0a\u3052\u3001\u4eca\u5f8c\u306e\u4f1a\u8a08\u57fa\u6e96\u8a2d\u5b9a\u306e\u57fa\u790e\u3068\u3059\u308b\u3053\u3068\u3092\u76ee\u7684\u3068\u3059\u308b\u6848\u3067\u3059\u3002 The exposure \u2026"}