{"id":3726,"date":"2008-07-01T18:02:41","date_gmt":"2008-07-01T09:02:41","guid":{"rendered":"http:\/\/cfonews.main.jp\/cfonews\/?p=3726"},"modified":"2023-07-07T13:27:06","modified_gmt":"2023-07-07T04:27:06","slug":"%ef%bd%8d%ef%bc%86%ef%bd%81%e3%81%ab%e9%96%a2%e3%81%99%e3%82%8b%e5%9f%ba%e6%ba%96%e6%a1%88%e5%85%ac%e8%a1%a8","status":"publish","type":"post","link":"https:\/\/www.cfonews.jp\/?p=3726","title":{"rendered":"\uff2d\uff06\uff21\u306b\u95a2\u3059\u308b\u57fa\u6e96\u6848\u516c\u8868"},"content":{"rendered":"<p><span style=\"color: #ff6633;\"><strong>\u4f1a\u8a08\u57fa\u6e96\u59d4\u3000M&amp;A\u306b\u95a2\u3059\u308b\u57fa\u6e96\u6848\u516c\u8868\u3000\u5e74\u5185\u306b\u6700\u7d42\u6c7a\u5b9a<\/strong><\/span><\/p>\n<blockquote><p><span style=\"color: #003366;\"><strong>\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u59d4\u54e1\u4f1a\u306f30\u65e5\u3001\uff2d\uff06\uff21\u306b\u95a2\u3059\u308b\u4e00\u9023\u306e\u4f1a\u8a08\u57fa\u6e96\u6848\u3068\u3001\u6295\u8cc7\u4e0d\u52d5\u7523\u306e\u6642\u4fa1\u958b\u793a\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u6848\u3092\u516c\u8868\u3057\u305f\u3002\uff2d\uff06\uff21\u306b\u95a2\u3059\u308b\u65b0\u30eb\u30fc\u30eb\u3067\u306f\u3001\u5408\u4f75\u6642\u306b\u4e21\u793e\u306e\u8cc7\u7523\u3084\u8ca0\u50b5\u3092\u7c3f\u4fa1\u306e\u307e\u307e\u5408\u7b97\u3059\u308b\u300c\u6301\u5206\u30d7\u30fc\u30ea\u30f3\u30b0\u6cd5\u300d\u306e\u5ec3\u6b62\u306a\u3069\u3092\u6c7a\u3081\u305f\u30028\u670820\u65e5\u307e\u3067\u4e00\u822c\u304b\u3089\u610f\u898b\u3092\u52df\u308a\u3001\u5e74\u5185\u306b\u6700\u7d42\u6c7a\u5b9a\u3059\u308b\u65b9\u91dd\u3060\u3002\uff2d\uff06\uff21\u306b\u95a2\u3059\u308b\u65b0\u30eb\u30fc\u30eb\u306f\u30012010\u5e744\u6708\u4ee5\u964d\u306b\u5b9f\u65bd\u3059\u308b\u6848\u4ef6\u304b\u3089\u9069\u7528\u3059\u308b\u30022009\u5e744\u6708\u4ee5\u964d\u306b\u65e9\u671f\u9069\u7528\u3059\u308b\u3053\u3068\u3082\u53ef\u80fd\u3002<\/strong><br \/>\n<span style=\"font-size: small;\">\uff08\u65e5\u672c\u7d4c\u6e08\u65b0\u805e2008\u5e747\u67081\u65e5\u300018\u9762\uff09<\/span><\/span><\/p><\/blockquote>\n<h3>\u3010\uff23\uff26\uff2f\u306a\u3089\u3053\u3046\u8aad\u3080\u3011<\/h3>\n<p>\u65b0\u57fa\u6e96\u6848\u306e\u4e3b\u306a\u9805\u76ee\u306f\u6b21\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n<p><strong>\u30fb\u4f01\u696d\u5408\u4f75\u6642\u306e\u6301\u5206\u30d7\u30fc\u30ea\u30f3\u30b0\u6cd5\u306e\u5ec3\u6b62<br \/>\n\u30fb\u300c\u8ca0\u306e\u306e\u308c\u3093\u300d\u306f\u4e00\u62ec\u3067\u5229\u76ca\u8a08\u4e0a<br \/>\n\u30fb\u8cb7\u53ce\u3067\u53d6\u5f97\u3057\u305f\u7814\u7a76\u958b\u767a\u306f\u8cc7\u7523\u8a08\u4e0a\u3082<br \/>\n\u30fb\u682a\u5f0f\u4ea4\u63db\u6642\u306e\u682a\u4fa1\u7b97\u5b9a\u6642\u671f\u306f\uff2d\uff06\uff21\u306e\u5b9f\u65bd\u65e5\u306b<\/strong><br \/>\n\uff08\u4e0a\u8a18\u65b0\u805e\u8a18\u4e8b\u3088\u308a\uff09<\/p>\n<p>\u306e\u308c\u3093\u53ca\u3073\u8ca0\u306e\u306e\u308c\u3093\u306b\u3064\u3044\u3066\u306f\u3001\u6b21\u306e\u3088\u3046\u306b\u898f\u5b9a\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<blockquote><p><span style=\"color: #008000;\"><strong>\u306e\u308c\u3093\u306e\u4f1a\u8a08\u51e6\u7406<br \/>\n<\/strong>32. \u306e\u308c\u3093\u306f\u3001\u8cc7\u7523\u306b\u8a08\u4e0a\u3057\u300120 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(1)\u306e\u898b\u76f4\u3057\u3092\u884c\u3063\u3066\u3082\u3001\u306a\u304a\u53d6\u5f97\u539f\u4fa1\u304c\u53d7\u3051\u5165\u308c\u305f\u8cc7\u7523\u53ca\u3073\u5f15\u304d\u53d7\u3051\u305f\u8ca0\u50b5\u306b\u914d\u5206\u3055\u308c\u305f\u7d14\u984d\u3092\u4e0b\u56de\u308a\u3001\u8ca0\u306e\u306e\u308c\u3093\u304c\u751f\u3058\u308b\u5834\u5408\u306b\u306f\u3001\u5f53\u8a72\u8ca0\u306e\u306e\u308c\u3093\u304c\u751f\u3058\u305f\u4e8b\u696d\u5e74\u5ea6\u306e\u5229\u76ca\u3068\u3057\u3066\u51e6\u7406\u3059\u308b\u3002<\/span><\/p><\/blockquote>\n<p>\u6b63\u306e\u306e\u308c\u3093\u306e\u898f\u5247\u511f\u5374\u3092\u3084\u3081\u308b\u30eb\u30fc\u30eb\u306b\u3064\u3044\u3066\u306f\u4eca\u56de\u306e\u65b0\u30eb\u30fc\u30eb\u306b\u306f\u76db\u308a\u8fbc\u307e\u308c\u3066\u3044\u307e\u305b\u3093\u3002\u30b3\u30f3\u30d0\u30fc\u30b8\u30a7\u30f3\u30b9\u306e\u671f\u9650\u3067\u3042\u308b2011\u5e746\u6708\u304e\u308a\u304e\u308a\u306e\u6539\u6b63\u306b\u306a\u308b\u306e\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u3002\u5c11\u6570\u682a\u4e3b\u6301\u5206\u304b\u3089\u3082\u306e\u308c\u3093\u3092\u8a8d\u8b58\u3059\u308b\u304b\u5426\u304b\u306b\u3064\u3044\u3066\u306e\u5224\u65ad\u3082\u5148\u9001\u308a\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u8ca0\u306e\u306e\u308c\u3093\u306b\u3064\u3044\u3066\u306f\u3001\u307b\u307c\u7c73\u56fd\u4f1a\u8a08\u57fa\u6e96SFAS141R\u3068\u6574\u5408\u3059\u308b\u6539\u6b63\u306b\u306a\u3063\u3066\u3044\u307e\u3059\u3002\u3057\u304b\u3057\u30016\u670825\u65e5\uff08<a href=\"https:\/\/cfonews.exblog.jp\/8191889\/\" target=\"_blank\" rel=\"noopener\">https:\/\/cfonews.exblog.jp\/8191889\/<\/a>\uff09\u306b\u304a\u8a71\u3057\u3057\u305f\u901a\u308a\u3001\u79c1\u306f\u3053\u306e\u4f1a\u8a08\u57fa\u6e96\u306b\u554f\u984c\u304c\u3042\u308b\u3068\u601d\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>PBR\uff08\u682a\u4fa1\uff0f1\u682a\u5f53\u308a\u7d14\u8cc7\u7523\uff09\u304c\uff11\u500d\u3092\u4e0b\u56de\u308b\u4f1a\u793e\u304c\u3054\u308d\u3054\u308d\u3053\u308d\u304c\u3063\u3066\u3044\u308b\u4eca\u306e\u65e5\u672c\u3067\u3053\u306e\u4f1a\u8a08\u57fa\u6e96\u3092\u9069\u7528\u3059\u308c\u3070\u3001\u8ca0\u306e\u306e\u308c\u3093\u76ee\u5f53\u3066\u306e\uff2d\uff06\uff21\u304c\u5c71\u306e\u3088\u3046\u306b\u5b9f\u884c\u3055\u308c\u308b\u3088\u3046\u306b\u306a\u308b\u306e\u306f\u9593\u9055\u3044\u306a\u3044\u3068\u79c1\u306f\u601d\u3044\u307e\u3059\u3002<\/p>\n<h3>\u3010\u30ea\u30f3\u30af\u3011<\/h3>\n<p>\u300c\u4f01\u696d\u7d50\u5408\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\uff08\u6848\uff09\u300d<br \/>\n<a href=\"http:\/\/www.asb.or.jp\/html\/documents\/exposure_draft\/ketsugou\/ketsugou_1.pdf\" target=\"_blank\" rel=\"noopener\">http:\/\/www.asb.or.jp\/html\/documents\/exposure_draft\/ketsugou\/ketsugou_1.pdf<br \/>\n<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u4f1a\u8a08\u57fa\u6e96\u59d4\u3000M&amp;A\u306b\u95a2\u3059\u308b\u57fa\u6e96\u6848\u516c\u8868\u3000\u5e74\u5185\u306b\u6700\u7d42\u6c7a\u5b9a \u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u59d4\u54e1\u4f1a\u306f30\u65e5\u3001\uff2d\uff06\uff21\u306b\u95a2\u3059\u308b\u4e00\u9023\u306e\u4f1a\u8a08\u57fa\u6e96\u6848\u3068\u3001\u6295\u8cc7\u4e0d\u52d5\u7523\u306e\u6642\u4fa1\u958b\u793a\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u6848\u3092\u516c\u8868\u3057\u305f\u3002\uff2d\uff06\uff21\u306b\u95a2\u3059\u308b\u65b0\u30eb\u30fc\u30eb\u3067\u306f\u3001\u5408\u4f75\u6642\u306b\u4e21\u793e\u306e\u8cc7\u7523 [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"swell_btn_cv_data":"","footnotes":"","_wp_rev_ctl_limit":""},"categories":[8],"tags":[],"class_list":["post-3726","post","type-post","status-publish","format-standard","hentry","category-ma"],"_links":{"self":[{"href":"https:\/\/www.cfonews.jp\/index.php?rest_route=\/wp\/v2\/posts\/3726","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.cfonews.jp\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.cfonews.jp\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.cfonews.jp\/index.php?rest_route=\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/www.cfonews.jp\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=3726"}],"version-history":[{"count":1,"href":"https:\/\/www.cfonews.jp\/index.php?rest_route=\/wp\/v2\/posts\/3726\/revisions"}],"predecessor-version":[{"id":7527,"href":"https:\/\/www.cfonews.jp\/index.php?rest_route=\/wp\/v2\/posts\/3726\/revisions\/7527"}],"wp:attachment":[{"href":"https:\/\/www.cfonews.jp\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=3726"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.cfonews.jp\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=3726"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.cfonews.jp\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=3726"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}