{"blog_url":"https://kaikeinews.hatenablog.com/","image_url":null,"width":"100%","provider_url":"https://hatena.blog","url":"https://kaikeinews.hatenablog.com/entry/79ea8cd6e64202d78d460243beab8ac6","html":"<iframe src=\"https://hatenablog-parts.com/embed?url=https%3A%2F%2Fkaikeinews.hatenablog.com%2Fentry%2F79ea8cd6e64202d78d460243beab8ac6\" title=\"\u7c73FASB\u3001\u91cd\u8981\u6027\u306b\u95a2\u3057\u3066\u6982\u5ff5\u30d5\u30ec\u30fc\u30e0\u30ef\u30fc\u30af\u306a\u3069\u306e\u898b\u76f4\u3057\u6848\u3092\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>","blog_title":"\u4f1a\u8a08\u30cb\u30e5\u30fc\u30b9\u30fb\u30b3\u30ec\u30af\u30bf\u30fc\uff08\u5c0f\u77f3\u5ddd\u7d4c\u7406\u7814\u7a76\u6240\uff09","published":"2015-11-01 23:49:00","height":"190","description":"How should materiality be applied? FASB weighs in \u7c73FASB\u304c\u3001\u300c\u91cd\u8981\u6027\u300d\u306e\u4f7f\u7528\u306b\u95a2\u3059\u308b2\u3064\u306e\u516c\u958b\u8349\u6848\u3092\u516c\u8868\u3057\u305f\u3068\u3044\u3046\u8a18\u4e8b\u3002\u4f01\u696d\u304c\u8ca1\u52d9\u8af8\u8868\u306b\u304a\u3044\u3066\u4e0d\u5fc5\u8981\u306a\u60c5\u5831\u3092\u7701\u7565\u3059\u308b\u52a9\u3051\u3068\u3059\u308b\u3053\u3068\u304c\u306d\u3089\u3044\u3067\u3059\u3002 FASB issued two exposure drafts Thursday that address the use of materiality\u2014an attempt to help organizations eliminate unnecessary disclosures in financial statements. FASB\u8b70\u9577\u306e\u2026","type":"rich","categories":["\u4f01\u696d\u4f1a\u8a08"],"provider_name":"Hatena Blog","title":"\u7c73FASB\u3001\u91cd\u8981\u6027\u306b\u95a2\u3057\u3066\u6982\u5ff5\u30d5\u30ec\u30fc\u30e0\u30ef\u30fc\u30af\u306a\u3069\u306e\u898b\u76f4\u3057\u6848\u3092\u516c\u8868\uff08JofA\u3088\u308a\uff09","author_name":"kaikeinews","version":"1.0","author_url":"https://blog.hatena.ne.jp/kaikeinews/"}