{"image_url":"https://cdn-ak.f.st-hatena.com/images/fotolife/k/kaikeinews/20250930/20250930215551.png","url":"https://kaikeinews.hatenablog.com/entry/d837b13298f9e0cc5c96d4c4feab7518","width":"100%","provider_url":"https://hatena.blog","provider_name":"Hatena Blog","description":"IASB\u304c\u3001\u6bd4\u8f03\u53ef\u80fd\u306a\u5229\u76ca\u5c0f\u8a08\u3092\u8981\u6c42\u3057\u300c\u975eGAAP\u300d\u6307\u6a19\u306e\u900f\u660e\u6027\u3092\u9ad8\u3081\u308b\u3053\u3068\u3092\u63d0\u6848\uff08\u518d\u63b2\uff09 IASB\u304c2019\u5e7412\u6708\u306b\u516c\u8868\u3057\u305f\u300c\u5168\u822c\u7684\u306a\u8868\u793a\u53ca\u3073\u958b\u793a\uff08General Presentation and Disclosures\uff09\u300d\u306e\u516c\u958b\u8349\u6848\u306e\u548c\u8a33\u304c\u3001\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u59d4\u54e1\u4f1a\u306e\u30a6\u30a7\u30d6\u30b5\u30a4\u30c8\u3067\u516c\u958b\u3055\u308c\u307e\u3057\u305f\u3002\uff08\u4e0a\u8a18\u30ea\u30f3\u30af\u5148\u30da\u30fc\u30b8\u306e\u672b\u5c3e\u3067\u3059\u3002\uff09 \u65e5\u672c\u516c\u8a8d\u4f1a\u8a08\u58eb\u5354\u4f1a\u306b\u3088\u308b\u7c21\u5358\u306a\u89e3\u8aac\u3002 \u2193 IASB\u304c\u6bd4\u8f03\u53ef\u80fd\u306a\u5229\u76ca\u5c0f\u8a08\u3092\u8981\u6c42\u3057\u3001\u300c\u975eGAAP\u300d\u6307\u6a19\u306e\u900f\u660e\u6027\u3092\u9ad8\u3081\u308b\u3053\u3068\u3092\u63d0\u6848\uff08\u516c\u958b\u8349\u6848\u300c\u5168\u822c\u7684\u306a\u8868\u793a\u53ca\u3073\u958b\u793a\u300d\u306e\u516c\u8868\uff09 \u640d\u76ca\u8a08\u7b97\u66f8\u306e\u533a\u5206\u8868\u793a\u306b\u3064\u3044\u3066\u306f\uff0e\uff0e\uff0e \uff08\u4f1a\u8a08\u58eb\u5354\u4f1a\u8cc7\u6599\u3088\u308a\uff09 \u30ad\u30e3\u30c3\u30b7\u30e5\u30fb\u30d5\u30ed\u30fc\u8a08\u7b97\u66f8\u3082\u5909\u3048\u308b\u305d\u3046\u2026","blog_title":"\u4f1a\u8a08\u30cb\u30e5\u30fc\u30b9\u30fb\u30b3\u30ec\u30af\u30bf\u30fc\uff08\u5c0f\u77f3\u5ddd\u7d4c\u7406\u7814\u7a76\u6240\uff09","blog_url":"https://kaikeinews.hatenablog.com/","title":"\u516c\u958b\u8349\u6848\u300c\u5168\u822c\u7684\u306a\u8868\u793a\u53ca\u3073\u958b\u793a\u300d\u306e\u548c\u8a33\uff08\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u59d4\u54e1\u4f1a\uff09","categories":["\u4f01\u696d\u4f1a\u8a08"],"html":"<iframe src=\"https://hatenablog-parts.com/embed?url=https%3A%2F%2Fkaikeinews.hatenablog.com%2Fentry%2Fd837b13298f9e0cc5c96d4c4feab7518\" title=\"\u516c\u958b\u8349\u6848\u300c\u5168\u822c\u7684\u306a\u8868\u793a\u53ca\u3073\u958b\u793a\u300d\u306e\u548c\u8a33\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>","author_name":"kaikeinews","height":"190","type":"rich","version":"1.0","published":"2020-02-07 18:27:00","author_url":"https://blog.hatena.ne.jp/kaikeinews/"}