{"id":559,"date":"2022-04-14T16:23:19","date_gmt":"2022-04-14T07:23:19","guid":{"rendered":"https:\/\/www.koueki.jp\/dic\/?p=559"},"modified":"2022-05-06T11:07:12","modified_gmt":"2022-05-06T02:07:12","slug":"hieiri_012","status":"publish","type":"post","link":"https:\/\/www.koueki.jp\/dic\/hieiri_012\/","title":{"rendered":"\u30a2\u30f3\u30bd\u30cb\u30fc\u5831\u544a\u66f8\uff08\u7c73\uff09"},"content":{"rendered":"\u3000FASB\u8ca1\u52d9\u4f1a\u8a08\u57fa\u6e96\u5be9\u8b70\u4f1a\uff08\u7c73\uff09\u306e\u975e\u55b6\u5229\u4f1a\u8a08\u6982\u5ff5\u30d5\u30ec\u30fc\u30e0\u30ef\u30fc\u30af\u306b\u304a\u3051\u308b\u975e\u55b6\u5229\u4f1a\u8a08\u8af8\u6982\u5ff5\u5f62\u6210\u306e\u539f\u70b9\u3068\u3044\u3048\u308b\u5831\u544a\u66f8\u3067\u3042\u308b\u3002FASB\u306e\u975e\u55b6\u5229\u4f1a\u8a08\u6982\u5ff5\u30d5\u30ec\u30fc\u30e0\u30ef\u30fc\u30af\u306b\u95a2\u3059\u308b\u7814\u7a76\u4f5c\u696d\u306f1977\u5e74\u304b\u3089\u59cb\u307e\u308a\u3001\u305d\u306e\u4e88\u5099\u7684\u7814\u7a76\u3068\u3057\u3066FASB\u304cAnthony, R N.\uff08\u30a2\u30f3\u30bd\u30cb\u30fc\uff09\u306b\u59d4\u5631\u3057\u30011978\u5e74\uff15\u6708\u306b\u516c\u8868\u3055\u308c\u305f\u306e\u304c\u30a2\u30f3\u30bd\u30cb\u30fc\u5831\u544a\u66f8\u3067\u3042\u308b\u3002\u305d\u306e\u6b63\u5f0f\u5831\u544a\u66f8\u540d\u306f\u3001FASB\u30ea\u30b5\u30fc\u30c1\u30ea\u30dd\u30fc\u30c8\u300e\u975e\u55b6\u5229\u7d44\u7e54\u306b\u304a\u3051\u308b\u8ca1\u52d9\u4f1a\u8a08\uff1a\u6982\u5ff5\u7684\u554f\u984c\u306e\u4e88\u5099\u7684\u7814\u7a76\u300f\u3067\u3042\u308b\u3002\u672c\u5831\u544a\u66f8\u306f\u3001\u5168\uff15\u7ae0\u304b\u3089\u6210\u3063\u3066\u3044\u308b\u3002\u7b2c\uff11\u7ae0\u300c\u5e8f\u8ad6\u300d\u3067\u306f\u3001\u5f53\u6642\u306e\u72b6\u6cc1\u304a\u3088\u3073\u7814\u7a76\u306e\u76ee\u7684\u3001\u7bc4\u56f2\u3001\u8a08\u753b\u7b49\u3092\u793a\u3057\u3066\u3044\u308b\u3002\u307e\u305a\u3001\u975e\u55b6\u5229\u7d44\u7e54\u306e\u305f\u3081\u306eGAAP\u304c\u306a\u3044\u3053\u3068\u3092\u6307\u6458\u3057\u3001\u975e\u55b6\u5229\u7d44\u7e54\u306e\u305f\u3081\u306e\u8ca1\u52d9\u4f1a\u8a08\u57fa\u6e96\u306e\u5fc5\u8981\u6027\u3092\u8aac\u660e\u3057\u305f\u3046\u3048\u3067\u3001\u4f1a\u8a08\u8af8\u57fa\u6e96\u4f5c\u6210\u306e\u57fa\u790e\u3068\u306a\u308b\u6982\u5ff5\u30d5\u30ec\u30fc\u30e0\u30ef\u30fc\u30af\u304c\u5fc5\u8981\u3067\u3042\u308b\u3068\u3059\u308b\u3002\u672c\u5831\u544a\u66f8\u3067\u306f\u3001\u30c4\u30fc\u30b9\u30c6\u30fc\u30b8\u30a2\u30d7\u30ed\u30fc\u30c1\u3001\u3059\u306a\u308f\u3061\u3001\u8ca1\u52d9\u5831\u544a\u306e\u5229\u7528\u8005\u304c\u300c\u5fc5\u8981\u3068\u3059\u308b\u60c5\u5831\u300d\u3092\u5b9a\u7fa9\u3057\u305f\u3046\u3048\u3067\u3001\u305d\u308c\u3089\u306e\u60c5\u5831\u30cb\u30fc\u30ba\u3092\u6e80\u305f\u3059\u8af8\u6982\u5ff5\u3092\u8b58\u5225\u3059\u308b\u3068\u3044\u3046\uff12\u6bb5\u968e\u306e\u30a2\u30d7\u30ed\u30fc\u30c1\u304c\u63a1\u7528\u3055\u308c\u3066\u3044\u308b\u3002\u7b2c\uff12\u7ae0\u300c\u5229\u7528\u8005\u304a\u3088\u3073\u5229\u7528\u8005\u60c5\u5831\u30cb\u30fc\u30ba\u300d\u3067\u306f\u3001\u975e\u55b6\u5229\u7d44\u7e54\u306e\u8ca1\u52d9\u5831\u544a\u306e\u5229\u7528\u8005\u3068\u5f7c\u3089\u306e\u60c5\u5831\u30cb\u30fc\u30ba\u304c\u8b58\u5225\u3055\u308c\u308b\u3002\u5229\u7528\u8005\u3068\u3057\u3066\uff15\u30b0\u30eb\u30fc\u30d7\u3001\u300c\u652f\u914d\u6a5f\u95a2\u300d\u3001\u300c\u6295\u8cc7\u8005\u304a\u3088\u3073\u50b5\u6a29\u8005\u300d\u3001\u300c\u8cc7\u6e90\u63d0\u4f9b\u8005\u300d\u3001\u300c\u76e3\u8996\u6a5f\u95a2\u300d\u3001\u300c\u69cb\u6210\u54e1\u300d\u3092\u3042\u3052\u3001\u5404\u30b0\u30eb\u30fc\u30d7\u306e\u60c5\u5831\u30cb\u30fc\u30ba\u3092\u300c\u8ca1\u52d9\u7684\u5b58\u7d9a\u53ef\u80fd\u6027\u300d\u3001\u300c\u8ca1\u653f\u7684\u6e96\u62e0\u6027\u300d\u3001\u300c\u7ba1\u7406\u696d\u7e3e\u300d\u3001\u300c\u63d0\u4f9b\u3055\u308c\u305f\u30b5\u30fc\u30d3\u30b9\u306e\u30b3\u30b9\u30c8\u300d\u306e\uff14\u3064\u306b\u5206\u985e\u3059\u308b\u3002\u7b2c\uff13\u7ae0\u300c\u8ca1\u52d9\u8af8\u8868\u306b\u95a2\u3059\u308b\u5229\u7528\u8005\u30cb\u30fc\u30ba\u300d\u3067\u306f\u3001\u975e\u55b6\u5229\u7d44\u7e54\u306e\u4e3b\u8981\u8ca1\u52d9\u8af8\u8868\u3067\u3042\u308b\u8ca1\u52d9\u30d5\u30ed\u30fc\u5831\u544a\u66f8\u3068\u696d\u52d9\u5831\u544a\u66f8\u3092\u4e2d\u5fc3\u306b\u5229\u7528\u8005\u304c\u5fc5\u8981\u3068\u3059\u308b\u60c5\u5831\u306b\u3064\u3044\u3066\u8b70\u8ad6\u3055\u308c\u308b\u3002\u7b2c\uff14\u7ae0\u300c\u53d6\u308a\u4e0a\u3052\u305f\u8ad6\u4e89\u70b9\u300d\u3067\u306f\u3001\u8ca1\u52d9\u8af8\u8868\u3067\u5831\u544a\u3055\u308c\u308b\u5177\u4f53\u7684\u554f\u984c\u3001\u305f\u3068\u3048\u3070\u975e\u53ce\u76ca\u696d\u52d9\u30a4\u30f3\u30d5\u30ed\u30fc\u3084\u6e1b\u4fa1\u511f\u5374\u306a\u3069\u306e\u53d6\u308a\u6271\u3044\u306b\u95a2\u3059\u308b\u7570\u306a\u3063\u305f\u8af8\u898b\u89e3\u304c\u793a\u3055\u308c\u3066\u3044\u308b\u3002\u7b2c\uff15\u7ae0\u300c\u975e\u55b6\u5229\u4f1a\u8a08\u8af8\u6982\u5ff5\u306e\u5883\u754c\u300d\u3067\u306f\u3001\u55b6\u5229\u7d44\u7e54\u304b\u3089\u533a\u5225\u3055\u308c\u308b\u975e\u55b6\u5229\u7d44\u7e54\u306e\u672c\u8cea\u3092\u898f\u5b9a\u3059\u308b\u8af8\u8981\u56e0\u306e\u7279\u5fb4\u304c\u691c\u8a0e\u3055\u308c\u3001\u55b6\u5229\u30fb\u975e\u55b6\u5229\u3068\u3044\u3046\u5f93\u6765\u306e\u7d44\u7e54\u533a\u5225\u306e\u307b\u304b\u306b\u3001\u8ca1\u52d9\u8cc7\u6e90\u306e\u4e3b\u6e90\u6cc9\uff08\u53ce\u76ca\u304b\u53ce\u76ca\u4ee5\u5916\u304b\uff09\u306b\u3088\u308b\u7d44\u7e54\u533a\u5225\u306e\u65b9\u6cd5\u3092\u65b0\u3057\u304f\u63d0\u793a\u3057\u3066\u3044\u308b\u3002\u3053\u306e\u30a2\u30f3\u30bd\u30cb\u30fc\u5831\u544a\u66f8\u3092\u3082\u3068\u306b\u30011978\u5e74\uff16\u6708\u306bFASB\u8a0e\u8b70\u8cc7\u6599\u300e\u8ca1\u52d9\u4f1a\u8a08\u304a\u3088\u3073\u5831\u544a\u306e\u305f\u3081\u306e\u6982\u5ff5\u30d5\u30ec\u30fc\u30e0\u30ef\u30fc\u30af\u306b\u95a2\u3059\u308b\u8ad6\u70b9\u306e\u5206\u6790\uff1a\u975e\u55b6\u5229\u7d44\u7e54\u306e\u8ca1\u52d9\u5831\u544a\u306e\u76ee\u7684\u300f\u304c\u4f5c\u6210\u3055\u308c\u3001\u305d\u306e\u5f8c\u3001\u516c\u958b\u8349\u6848\u3092\u7d4c\u3066\u30011980\u5e7412\u6708\u3001FASB\u6982\u5ff5\u66f8\u7b2c\uff14\u53f7\u300e\u975e\u55b6\u5229\u7d44\u7e54\u306e\u8ca1\u52d9\u5831\u544a\u306e\u76ee\u7684\u300f\u304c\u516c\u8868\u3055\u308c\u308b\u306b\u81f3\u308b\u3002
\r\n
\uff08\u6c60\u7530\u4eab\u8a89\uff09<\/div>","protected":false},"excerpt":{"rendered":"

\u3000FASB\u8ca1\u52d9\u4f1a\u8a08\u57fa\u6e96\u5be9\u8b70\u4f1a\uff08\u7c73\uff09\u306e\u975e\u55b6\u5229\u4f1a […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[3],"tags":[18],"class_list":["post-559","post","type-post","status-publish","format-standard","hentry","category-keiei-keizai","tag-18"],"wps_subtitle":"Financial Accounting in NonbusinessOrganizations: An Exploratory Study ofConceptual Issues","_links":{"self":[{"href":"https:\/\/www.koueki.jp\/dic\/wp-json\/wp\/v2\/posts\/559","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.koueki.jp\/dic\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.koueki.jp\/dic\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.koueki.jp\/dic\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.koueki.jp\/dic\/wp-json\/wp\/v2\/comments?post=559"}],"version-history":[{"count":6,"href":"https:\/\/www.koueki.jp\/dic\/wp-json\/wp\/v2\/posts\/559\/revisions"}],"predecessor-version":[{"id":574,"href":"https:\/\/www.koueki.jp\/dic\/wp-json\/wp\/v2\/posts\/559\/revisions\/574"}],"wp:attachment":[{"href":"https:\/\/www.koueki.jp\/dic\/wp-json\/wp\/v2\/media?parent=559"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.koueki.jp\/dic\/wp-json\/wp\/v2\/categories?post=559"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.koueki.jp\/dic\/wp-json\/wp\/v2\/tags?post=559"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}