{"id":5386,"date":"2012-04-05T08:36:20","date_gmt":"2012-04-04T23:36:20","guid":{"rendered":"http:\/\/cfonews.main.jp\/cfonews\/?p=5386"},"modified":"2012-04-05T08:36:20","modified_gmt":"2012-04-04T23:36:20","slug":"%e7%b1%b3%e5%9b%bd%e4%bc%9a%e8%a8%88%e3%81%ae%e6%b8%9b%e6%90%8d%e3%83%86%e3%82%b9%e3%83%88","status":"publish","type":"post","link":"https:\/\/www.cfonews.jp\/?p=5386","title":{"rendered":"\u7c73\u56fd\u4f1a\u8a08\u306e\u6e1b\u640d\u30c6\u30b9\u30c8"},"content":{"rendered":"<blockquote><p><strong><span style=\"color: #003366;\">M&amp;A\u3067\u751f\u3058\u308b\u306e\u308c\u3093\u4ee3\u306e\u4f01\u696d\u7d4c\u55b6\u3078\u306e\u5f71\u97ff\u304c\u5897\u5927\u3057\u3066\u3044\u308b\u3002\u5186\u9ad8\u3092\u80cc\u666f\u306b\u6d77\u5916\u4f01\u696d\u8cb7\u53ce\u304c\u76f8\u6b21\u3050\u306a\u3069\u3001\u6848\u4ef6\u306e\u5897\u52a0\u306b\u4f34\u3044\u306e\u308c\u3093\u4ee3\u304c\u81a8\u3089\u3093\u3067\u3044\u308b\u305f\u3081\u3060\u3002\u6bce\u671f\u306e\u511f\u5374\u8ca0\u62c5\u306b\u52a0\u3048\u3001\u8cb7\u53ce\u5148\u4f01\u696d\u306e\u53ce\u76ca\u60aa\u5316\u3067\u6e1b\u640d\u51e6\u7406\u3092\u8feb\u3089\u308c\u308b\u4e8b\u4f8b\u3092\u3082\u3042\u308b\u3002\u671f\u9593\u640d\u76ca\u3078\u306e\u5f71\u97ff\u3092\u548c\u3089\u3052\u3088\u3046\u3068\u4f1a\u8a08\u51e6\u7406\u3092\u898b\u76f4\u3059\u52d5\u304d\u3082\u51fa\u308b\u306a\u3069\u3001\u306e\u308c\u3093\u4ee3\u3078\u306e\u5bfe\u51e6\u306f\u91cd\u8981\u306a\u7d4c\u55b6\u8ab2\u984c\u306b\u306a\u308a\u3064\u3064\u3042\u308b\u3002<\/span><\/strong><br \/>\n<span style=\"color: #003366;\"> \uff08\u65e5\u672c\u7d4c\u6e08\u65b0\u805e2012\u5e744\u67085\u65e515\u9762\uff09<\/span><\/p><\/blockquote>\n<h3>\u3010CFO\u306a\u3089\u3053\u3046\u8aad\u3080\u3011<\/h3>\n<blockquote><p><span style=\"color: #003366;\">\u300c\u306e\u308c\u3093\u4ee3\u3078\u306e\u5bfe\u51e6\u3067\u3001\u4f1a\u8a08\u51e6\u7406\u306f\u91cd\u8981\u306a\u8996\u70b9\u3060\u3002\u65e5\u672c\u306e\u4f1a\u8a08\u57fa\u6e96\u3067\u306f\u306e\u308c\u3093\u4ee3\u3092\u6bce\u671f\u3001\u5b9a\u671f\u511f\u5374\u3059\u308b\u3053\u3068\u304c\u7fa9\u52d9\u3065\u3051\u3089\u308c\u3066\u3044\u308b\u3002\u3053\u308c\u306b\u5bfe\u3057\u3001\u7c73\u56fd\u4f1a\u8a08\u57fa\u6e96\u3084IFRS\u306f\u5b9a\u671f\u511f\u5374\u306e\u4ee3\u308f\u308a\u306b\u3001\u4e00\u5b9a\u306e\u6761\u4ef6\u306b\u62b5\u89e6\u3059\u308b\u3068\u6e1b\u640d\u51e6\u7406\u3092\u6c42\u3081\u308b\u3002\u30b0\u30ed\u30fc\u30d0\u30eb\u4f01\u696d\u3067\u306f\u65e5\u672c\u57fa\u6e96\u306e\u51e6\u7406\u304c\u3001\u6295\u8cc7\u5bb6\u304c\u6d77\u5916\u4f01\u696d\u3068\u6bd4\u8f03\u3059\u308b\u969b\u306b\u4e0d\u5229\u306b\u306a\u308b\u5834\u5408\u3082\u3042\u308b\u300d\uff08\u524d\u63b2\u7d19\uff09<\/span><\/p><\/blockquote>\n<p>\u7c73\u56fd\u4f1a\u8a08\u57fa\u6e96\u3067\u306f\u3001\u307e\u305a\u5b9a\u6027\u7684\u306a\u8a55\u4fa1\uff08\u30de\u30af\u30ed\u7d4c\u6e08\u306e\u72b6\u6cc1\u3001\u696d\u754c\u53ca\u3073\u5e02\u5834\u306e\u72b6\u6cc1\u3001\u30b3\u30b9\u30c8\u74b0\u5883\u3001\u696d\u7e3e\u306e\u72b6\u6cc1\u3001\u4f01\u696d\u306e\u72b6\u6cc1\u3001\u30ec\u30dd\u30fc\u30c6\u30a3\u30f3\u30b0\u30e6\u30cb\u30c3\u30c8\u3092\u5de1\u308b\u74b0\u5883\u3001\u682a\u4fa1\u306e\u72b6\u6cc1\uff09\u3092\u884c\u3044\u3001\u30ec\u30dd\u30fc\u30c6\u30a3\u30f3\u30b0\u30e6\u30cb\u30c3\u30c8\u306e\u516c\u6b63\u4fa1\u5024\u304c\u5e33\u7c3f\u4fa1\u984d\u3092\u4e0b\u56de\u308b\u53ef\u80fd\u6027\u304c\u3001\u4e0b\u56de\u3089\u306a\u3044\u53ef\u80fd\u6027\u3088\u308a\u3082\u9ad8\u3044\u3068\u5224\u65ad\u3055\u308c\u305f\u5834\u5408\u306e\u307f\u3001\u6e1b\u640d\u30c6\u30b9\u30c8\u3092\u5b9f\u65bd\u3057\u307e\u3059\u3002<\/p>\n<p>\u6e1b\u640d\u30c6\u30b9\u30c8\u306f\u3001\u30ec\u30dd\u30fc\u30c6\u30a3\u30f3\u30b0\u30e6\u30cb\u30c3\u30c8\u306e\u516c\u6b63\u4fa1\u5024\u3068\u30ec\u30dd\u30fc\u30c6 \u30a3\u30f3\u30b0\u30e6\u30cb\u30c3\u30c8\u306e\u306e\u308c\u3093\u3092\u542b\u304f\u3093\u3060\u5e33\u7c3f\u4fa1\u984d\u3092\u6bd4\u8f03\u3057\u3001\u516c\u6b63\u4fa1\u5024\u304c\u5e33\u7c3f\u4fa1\u984d\u3088\u308a\u3082\u5c0f\u3055\u3051\u308c\u306f\u3001\u305d\u306e\u5dee\u984d\u3092\u6e1b\u640d\u640d\u5931\u984d\u3068\u3057\u3066\u8a08\u4e0a\u3059\u308b\u3068\u3044\u3046\u5f62\u3067\u884c\u308f\u308c\u307e\u3059\u3002\uff08ASU No.2011-08, Testing Goodwill for Impairment\uff09<\/p>\n<h3>\u3010\u30ea\u30f3\u30af\u3011<\/h3>\n<p style=\"padding-left: 30px;\">\u306a\u3057<\/p>\n","protected":false},"excerpt":{"rendered":"<p>M&amp;A\u3067\u751f\u3058\u308b\u306e\u308c\u3093\u4ee3\u306e\u4f01\u696d\u7d4c\u55b6\u3078\u306e\u5f71\u97ff\u304c\u5897\u5927\u3057\u3066\u3044\u308b\u3002\u5186\u9ad8\u3092\u80cc\u666f\u306b\u6d77\u5916\u4f01\u696d\u8cb7\u53ce\u304c\u76f8\u6b21\u3050\u306a\u3069\u3001\u6848\u4ef6\u306e\u5897\u52a0\u306b\u4f34\u3044\u306e\u308c\u3093\u4ee3\u304c\u81a8\u3089\u3093\u3067\u3044\u308b\u305f\u3081\u3060\u3002\u6bce\u671f\u306e\u511f\u5374\u8ca0\u62c5\u306b\u52a0\u3048\u3001\u8cb7\u53ce\u5148\u4f01\u696d\u306e\u53ce\u76ca\u60aa\u5316\u3067\u6e1b\u640d\u51e6\u7406\u3092\u8feb\u3089\u308c\u308b\u4e8b\u4f8b\u3092\u3082\u3042 [&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":[22],"tags":[137],"class_list":["post-5386","post","type-post","status-publish","format-standard","hentry","category-22","tag-137"],"_links":{"self":[{"href":"https:\/\/www.cfonews.jp\/index.php?rest_route=\/wp\/v2\/posts\/5386","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=5386"}],"version-history":[{"count":1,"href":"https:\/\/www.cfonews.jp\/index.php?rest_route=\/wp\/v2\/posts\/5386\/revisions"}],"predecessor-version":[{"id":5387,"href":"https:\/\/www.cfonews.jp\/index.php?rest_route=\/wp\/v2\/posts\/5386\/revisions\/5387"}],"wp:attachment":[{"href":"https:\/\/www.cfonews.jp\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=5386"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.cfonews.jp\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=5386"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.cfonews.jp\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=5386"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}