{"height":"190","categories":["\u4f01\u696d\u4f1a\u8a08"],"image_url":null,"blog_title":"\u4f1a\u8a08\u30cb\u30e5\u30fc\u30b9\u30fb\u30b3\u30ec\u30af\u30bf\u30fc\uff08\u5c0f\u77f3\u5ddd\u7d4c\u7406\u7814\u7a76\u6240\uff09","html":"<iframe src=\"https://hatenablog-parts.com/embed?url=https%3A%2F%2Fkaikeinews.hatenablog.com%2Fentry%2Fb889b94b0131cdd71edf34ecea33162a\" title=\"\uff29\uff21\uff33\uff22\u30fb\uff26\uff21\uff33\uff22\u53ce\u76ca\u8a8d\u8b58\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u3001\u5206\u96e2\u51e6\u7406\u3068\u4e00\u62ec\u51e6\u7406\u306e\u3061\u304c\u3044\u306f\uff08Journal of Accountancy\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>","url":"https://kaikeinews.hatenablog.com/entry/b889b94b0131cdd71edf34ecea33162a","title":"\uff29\uff21\uff33\uff22\u30fb\uff26\uff21\uff33\uff22\u53ce\u76ca\u8a8d\u8b58\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u3001\u5206\u96e2\u51e6\u7406\u3068\u4e00\u62ec\u51e6\u7406\u306e\u3061\u304c\u3044\u306f\uff08Journal of Accountancy\u3088\u308a\uff09","type":"rich","provider_url":"https://hatena.blog","version":"1.0","provider_name":"Hatena Blog","published":"2012-06-03 23:16:00","author_url":"https://blog.hatena.ne.jp/kaikeinews/","blog_url":"https://kaikeinews.hatenablog.com/","width":"100%","author_name":"kaikeinews","description":"Distinct or bundled? FASB and IASB discuss revenue proposal \u3060\u3044\u3076\u53e4\u3044\u8a18\u4e8b\u306b\u306a\u3063\u3066\u3057\u307e\u3044\u307e\u3057\u305f\u304c\u3001\uff29\uff21\uff33\uff22\u3068\uff26\uff21\uff33\uff22\u304c\u5171\u540c\u3067\u9032\u3081\u3066\u3044\u308b\u53ce\u76ca\u8a8d\u8b58\u306b\u95a2\u3059\u308b\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u306e\u89e3\u8aac\u3067\u3059\u3002 \u53ce\u76ca\u8a8d\u8b58\u306e\u516c\u958b\u8349\u6848\u3067\u306f\u3001\u9867\u5ba2\u306b\u8ca1\u3084\u30b5\u30fc\u30d3\u30b9\u3092\u63d0\u4f9b\u3059\u308b\u5c65\u884c\u7fa9\u52d9\u3092\u3001\u3069\u3046\u3044\u3046\u5834\u5408\u306b\u3001\u5206\u5272\u51e6\u7406\u3057\u3001\u3069\u3046\u3044\u3046\u5834\u5408\u306b\u4e00\u62ec\u51e6\u7406\u3059\u308b\u306e\u304b\u3068\u3044\u3046\u70b9\u304c\u3001\u91cd\u8981\u306a\u8b70\u8ad6\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002 Distinguishing whether goods and services should be reported as distinct or bundled is one of the mos\u2026"}