{"title":"\u7c73FASB\u3001\u53ce\u76ca\u8a8d\u8b58\u4f1a\u8a08\u57fa\u6e96\u306e\u9069\u7528\u5ef6\u671f\u3092\u691c\u8a0e\uff08JofA\u3088\u308a\uff09","published":"2014-12-11 12:16:00","type":"rich","provider_url":"https://hatena.blog","version":"1.0","url":"https://kaikeinews.hatenablog.com/entry/eb04e17156ad7904e4911e60e5d47fbf","image_url":null,"author_url":"https://blog.hatena.ne.jp/kaikeinews/","provider_name":"Hatena Blog","html":"<iframe src=\"https://hatenablog-parts.com/embed?url=https%3A%2F%2Fkaikeinews.hatenablog.com%2Fentry%2Feb04e17156ad7904e4911e60e5d47fbf\" title=\"\u7c73FASB\u3001\u53ce\u76ca\u8a8d\u8b58\u4f1a\u8a08\u57fa\u6e96\u306e\u9069\u7528\u5ef6\u671f\u3092\u691c\u8a0e\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","categories":["\u4f01\u696d\u4f1a\u8a08"],"blog_url":"https://kaikeinews.hatenablog.com/","description":"FASB considering revenue recognition delay to reduce uncertainty \u5f53\u30b5\u30a4\u30c8\u3067\u3082\u5c11\u3057\u524d\u306b\u53d6\u308a\u4e0a\u3052\u307e\u3057\u305f\u304c\u3001\u7c73FASB\u304c\u65b0\u3057\u3044\u53ce\u76ca\u8a8d\u8b58\u4f1a\u8a08\u57fa\u6e96\u306e\u9069\u7528\u3092\u5ef6\u671f\u3059\u308b\u304b\u3069\u3046\u304b\u691c\u8a0e\u3057\u3066\u3044\u308b\u3068\u3044\u3046\u8a18\u4e8b\uff08\u5ef6\u671f\u304c\u6c7a\u307e\u3063\u305f\u308f\u3051\u3067\u306f\u3042\u308a\u307e\u305b\u3093\uff09\u3002 \u4eca\u5e74\uff15\u6708\u306b\u516c\u8868\u3055\u308c\u305f\u3053\u306e\u57fa\u6e96\u306e\u9069\u7528\u306f\u3001\u7c73\u56fd\u3067\u306f2016\u5e7412\u670815\u65e5\u4ee5\u5f8c\u306b\u958b\u59cb\u3059\u308b\u671f\u9593\u304b\u3089\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002 The standard, published last May, is scheduled to take effect for reporting periods beginning after De\u2026","author_name":"kaikeinews","height":"190","width":"100%"}