{"version":"1.0","height":"190","type":"rich","html":"<iframe src=\"https://hatenablog-parts.com/embed?url=https%3A%2F%2Fkyorosukeke.hatenablog.com%2Fentry%2F2026%2F05%2F21%2F161743\" title=\"\u30b3\u30d7\u30ed\u30fb\u30db\u30fc\u30eb\u30c7\u30a3\u30f3\u30b0\u30b9\uff087059\uff09\u8ca1\u52d9\u69cb\u9020\u5206\u6790\uff1aM&amp;A\u6226\u7565\u3068\u306e\u308c\u3093\u30ea\u30b9\u30af\u306e\u8a55\u4fa1 - \u3068\u3042\u308b\u6295\u8cc7\u5bb6\u306e\u5b66\u7fd2\u5e33\" 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":"kyorosukeke","blog_url":"https://kyorosukeke.hatenablog.com/","provider_name":"Hatena Blog","width":"100%","title":"\u30b3\u30d7\u30ed\u30fb\u30db\u30fc\u30eb\u30c7\u30a3\u30f3\u30b0\u30b9\uff087059\uff09\u8ca1\u52d9\u69cb\u9020\u5206\u6790\uff1aM&A\u6226\u7565\u3068\u306e\u308c\u3093\u30ea\u30b9\u30af\u306e\u8a55\u4fa1","categories":[],"blog_title":"\u3068\u3042\u308b\u6295\u8cc7\u5bb6\u306e\u5b66\u7fd2\u5e33","author_url":"https://blog.hatena.ne.jp/kyorosukeke/","provider_url":"https://hatena.blog","image_url":null,"published":"2026-05-21 16:17:43","description":"1. \u306f\u3058\u3081\u306b \u30b3\u30d7\u30ed\u30fb\u30db\u30fc\u30eb\u30c7\u30a3\u30f3\u30b0\u30b9\uff08\u4ee5\u4e0b\u300c\u30b3\u30d7\u30edHD\u300d\uff09\u306f\u5efa\u8a2d\u6280\u8853\u8005\u6d3e\u9063\u3092\u4e3b\u8ef8\u3068\u3059\u308b\u4eba\u6750\u30b5\u30fc\u30d3\u30b9\u4f01\u696d\u3067\u3042\u308a\u30012026\u5e741\u6708\u306b\u30c8\u30e9\u30a4\u30c8\u682a\u5f0f\u4f1a\u793e\uff08\u65e7\u6771\u8a3c\u30b0\u30ed\u30fc\u30b9\uff1a9164\uff09\u3092\u5b8c\u5168\u5b50\u4f1a\u793e\u5316\u3057\u305f\u3002\u8cb7\u53ce\u5bfe\u4fa1\u306f\u7d04294\u5104\u5186\u3067\u3042\u308a\u3001\u5f53\u6642\u306e\u30b3\u30d7\u30edHD\u81ea\u5df1\u8cc7\u672c\uff08\u7d0499\u5104\u5186\uff09\u3092\u5927\u5e45\u306b\u8d85\u3048\u308b\u5927\u578b\u6848\u4ef6\u3067\u3042\u308b\u3002\u672c\u7a3f\u3067\u306f\u3001\u5f53\u8a72\u8cb7\u53ce\u304c\u30b3\u30d7\u30edHD\u306e\u8ca1\u52d9\u69cb\u9020\u306b\u4e0e\u3048\u308b\u5f71\u97ff\u3001\u306a\u3089\u3073\u306bIFRS\u79fb\u884c\u3092\u60f3\u5b9a\u3057\u305f\u5834\u5408\u306e\u306e\u308c\u3093\u30ea\u30b9\u30af\u3092\u5b66\u8853\u7684\u306b\u6574\u7406\u3059\u308b\u3002 2. \u30c8\u30e9\u30a4\u30c8\u306e\u8ca1\u52d9\u69cb\u9020\uff1a\u300c\u7d14\u8cc7\u7523278\u5104\u5186\u300d\u306e\u5b9f\u614b 2-1. \u306e\u308c\u3093\u304c\u7d14\u8cc7\u7523\u3092\u5b9f\u8cea\u7684\u306b\u4fb5\u98df \u30c8\u30e9\u30a4\u30c8\u306fPE\u30d5\u30a1\u30f3\u30c9\u4e3b\u5c0e\u306eLBO\uff08\u30ec\u30d0\u30ec\u30c3\u30b8\u30c9\u30fb\u30d0\u30a4\u30a2\u30a6\u30c8\uff09\u3092\u7d4c\u3066\u4e0a\u5834\u3057\u305f\u4f01\u696d\u3067\u3042\u308a\u3001I\u2026","url":"https://kyorosukeke.hatenablog.com/entry/2026/05/21/161743"}