{"published":"2016-09-09 01:25:00","categories":["\u4f01\u696d\u4f1a\u8a08"],"html":"<iframe src=\"https://hatenablog-parts.com/embed?url=https%3A%2F%2Fkaikeinews.hatenablog.com%2Fentry%2Fecc5d110581d0555795cc1e09c911098\" title=\"IFRS\u3092\u7ffb\u8a33\u3059\u308b\u96e3\u3057\u3055\uff08PwC\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>","type":"rich","image_url":null,"width":"100%","url":"https://kaikeinews.hatenablog.com/entry/ecc5d110581d0555795cc1e09c911098","title":"IFRS\u3092\u7ffb\u8a33\u3059\u308b\u96e3\u3057\u3055\uff08PwC\u3088\u308a\uff09","description":"IFRS\u3092\u7ffb\u8a33\u3059\u308b\u96e3\u3057\u3055 \u30aa\u30fc\u30b9\u30c8\u30e9\u30ea\u30a2\u4f1a\u8a08\u57fa\u6e96\u5be9\u8b70\u4f1a\uff08AASB\uff09\u3068\u97d3\u56fd\u4f1a\u8a08\u57fa\u6e96\u5be9\u8b70\u4f1a\uff08KASB\uff09\u306e\u5171\u540c\u7814\u7a76\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u3092\u53d6\u308a\u4e0a\u3052\u305f\u8a18\u4e8b\u3002\u300c\u6587\u5316\u7684\u80cc\u666f\u3084\u8a00\u8a9e\u306e\u9055\u3044\u304b\u3089\u751f\u3058\u308bIFRS\u306e\u89e3\u91c8\u306e\u4e0d\u4e00\u81f4\u306b\u3064\u3044\u3066\u300d\u8abf\u3079\u305f\u3082\u306e\u3067\u3059\u3002 \u5177\u4f53\u7684\u306b\u306f\u3001\u53ef\u80fd\u6027\uff08likelihood\uff09\u3092\u8868\u3059\u3055\u307e\u3056\u307e\u306a\u7528\u8a9e\u3068\u305d\u306e\u89e3\u91c8\u306e\u9055\u3044\u306b\u7740\u76ee\u3057\u3066\u3044\u307e\u3059\u3002\u300cIFRS\u306b\u306f\u3001\u3053\u306e\u84cb\u7136\u6027\u3092\u8868\u3059\u7528\u8a9e\u304c\u5c11\u306a\u304f\u3068\u308235\u8a9e\u542b\u307e\u308c\u3066\u3044\u307e\u3059\u300d\u3068\u306e\u3053\u3068\u3067\u3059\u3002 \u300c\u7814\u7a76\u306f\u3001\u300cprobable\uff08\u53ef\u80fd\u6027\u304c\u9ad8\u3044\uff09\u300d\u3068\u300clikely\uff08\u898b\u8fbc\u307f\u3067\u3042\u308b\u3001\u53ef\u80fd\u6027\u306e\u9ad8\u3044\uff09\u300d\u3001\u300cvirtually certain\uff08\u307b\u307c\u78ba\u5b9f\uff09\u300d\u3068\u300creasonably certain\uff08\u5408\u7406\u7684\u306b\u2026","author_name":"kaikeinews","version":"1.0","blog_url":"https://kaikeinews.hatenablog.com/","blog_title":"\u4f1a\u8a08\u30cb\u30e5\u30fc\u30b9\u30fb\u30b3\u30ec\u30af\u30bf\u30fc\uff08\u5c0f\u77f3\u5ddd\u7d4c\u7406\u7814\u7a76\u6240\uff09","height":"190","author_url":"https://blog.hatena.ne.jp/kaikeinews/","provider_url":"https://hatena.blog","provider_name":"Hatena Blog"}