[{"@context":"http:\/\/schema.org\/","@type":"BlogPosting","@id":"https:\/\/wiki.edu.vn\/all2jp\/wiki10\/archives\/7368#BlogPosting","mainEntityOfPage":"https:\/\/wiki.edu.vn\/all2jp\/wiki10\/archives\/7368","headline":"FAS 60  – \u30a6\u30a3\u30ad\u30da\u30c7\u30a3\u30a2","name":"FAS 60  – \u30a6\u30a3\u30ad\u30da\u30c7\u30a3\u30a2","description":"before-content-x4 FAS 60 \u516c\u5f0f\u306b \u8ca1\u52d9\u4f1a\u8a08\u57fa\u6e96\u306e\u58f0\u660eNo. 60 \u3001\u4fdd\u967a\u5951\u7d04\u306e\u4f1a\u8a08\u3092\u6271\u3046\u8ca1\u52d9\u4f1a\u8a08\u57fa\u6e96\u59d4\u54e1\u4f1a\u306b\u3088\u3063\u3066\u767a\u884c\u3055\u308c\u305f\u8cb8\u501f\u5bfe\u7167\u8868\u57fa\u6e96\u3092\u793a\u3057\u307e\u3059\u3002\u3053\u306e\u7c73\u56fd\u306eGAAP\u898f\u683c\u306f\u3001\u7c73\u56fd\u4ee5\u5916\u306e\u4fdd\u967a\u4f1a\u793e\u306b\u3068\u3063\u3066\u3082\u8208\u5473\u6df1\u3044\u3082\u306e\u3067\u3059\u3002\u3053\u308c\u306f\u3001\u682a\u5f0f\u304c\u7c73\u56fd\u306e\u53d6\u5f15\u6240\u306b\u30ea\u30b9\u30c8\u3055\u308c\u3066\u3044\u308b\u5834\u5408\u3001\u307e\u305f\u306fIFRS 4\u306b\u3088\u308b\u3068IFRS\u30d5\u30a1\u30a4\u30ca\u30eb\u306e\u4e00\u90e8\u3068\u3057\u3066US GAAP\u3092\u4f7f\u7528\u3057\u3066\u3044\u308b\u3053\u3068\u3092\u6761\u4ef6\u3068\u3057\u3066\u3044\u307e\u3059\u3002 FAS 60\u306b\u52a0\u3048\u3066\u3001\u57fa\u672c\u7684\u306b\u4ed6\u306e2\u3064\u306e\u4fdd\u967a\u57fa\u6e96\u3001FAS 97\u3068FAS 120\u304c\u3042\u308a\u307e\u3059\u3002 after-content-x4 FAS 60\u3067\u306f\u30011982\u5e746\u6708\u306b\u521d\u3081\u3066\u4fdd\u967a\u5951\u7d04\u306e\u4f1a\u8a08\u306e\u305f\u3081\u306e\u500b\u5225\u306e\u57fa\u6e96\u304c\u767a\u884c\u3055\u308c\u307e\u3057\u305f\u3002\u3057\u305f\u304c\u3063\u3066\u3001\u3053\u306e\u6a19\u6e96\u306f\u3088\u308a\u4e00\u822c\u7684\u3067\u3059\u304c\u3001\u5f8c\u306b\u8ffd\u52a0\u3055\u308c\u305fFAS 97\u304a\u3088\u3073FAS 120\u306e\u6a19\u6e96\u306f\u3001\u3088\u308a\u7279\u5225\u306a\u30c8\u30d4\u30c3\u30af\u307e\u305f\u306f\u30bf\u30a4\u30d7\u306e\u5951\u7d04\u3092\u53d6\u308a\u4e0a\u3052\u307e\u3059\u3002\u3057\u305f\u304c\u3063\u3066\u3001\u3088\u308a\u660e\u78ba\u306b\u8a00\u53ca\u3055\u308c\u3066\u3044\u306a\u3044\u82e5\u3044\u57fa\u6e96\u3068\u500b\u3005\u306e\u624b\u9806\u306b\u3088\u3063\u3066FAS 60\u3092\u53c2\u7167\u3059\u308b\u3053\u3068\u306f\u5206\u96e2\u3055\u308c\u3066\u3044\u307e\u3059\u3002 \u8acb\u6c42\u66f8\u306e\u5229\u5b50\u306eFAS","datePublished":"2019-04-20","dateModified":"2019-04-20","author":{"@type":"Person","@id":"https:\/\/wiki.edu.vn\/all2jp\/wiki10\/archives\/author\/lordneo#Person","name":"lordneo","url":"https:\/\/wiki.edu.vn\/all2jp\/wiki10\/archives\/author\/lordneo","image":{"@type":"ImageObject","@id":"https:\/\/secure.gravatar.com\/avatar\/44a4cee54c4c053e967fe3e7d054edd4?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/44a4cee54c4c053e967fe3e7d054edd4?s=96&d=mm&r=g","height":96,"width":96}},"publisher":{"@type":"Organization","name":"Enzyklop\u00e4die","logo":{"@type":"ImageObject","@id":"https:\/\/wiki.edu.vn\/wiki4\/wp-content\/uploads\/2023\/08\/download.jpg","url":"https:\/\/wiki.edu.vn\/wiki4\/wp-content\/uploads\/2023\/08\/download.jpg","width":600,"height":60}},"image":{"@type":"ImageObject","@id":"https:\/\/upload.wikimedia.org\/wikipedia\/commons\/thumb\/e\/e2\/Icon-Rechtshinweis-blau2-Asio.svg\/20px-Icon-Rechtshinweis-blau2-Asio.svg.png","url":"https:\/\/upload.wikimedia.org\/wikipedia\/commons\/thumb\/e\/e2\/Icon-Rechtshinweis-blau2-Asio.svg\/20px-Icon-Rechtshinweis-blau2-Asio.svg.png","height":"20","width":"20"},"url":"https:\/\/wiki.edu.vn\/all2jp\/wiki10\/archives\/7368","wordCount":350,"articleBody":"     (adsbygoogle = window.adsbygoogle || []).push({});before-content-x4FAS 60 \u516c\u5f0f\u306b \u8ca1\u52d9\u4f1a\u8a08\u57fa\u6e96\u306e\u58f0\u660eNo. 60 \u3001\u4fdd\u967a\u5951\u7d04\u306e\u4f1a\u8a08\u3092\u6271\u3046\u8ca1\u52d9\u4f1a\u8a08\u57fa\u6e96\u59d4\u54e1\u4f1a\u306b\u3088\u3063\u3066\u767a\u884c\u3055\u308c\u305f\u8cb8\u501f\u5bfe\u7167\u8868\u57fa\u6e96\u3092\u793a\u3057\u307e\u3059\u3002\u3053\u306e\u7c73\u56fd\u306eGAAP\u898f\u683c\u306f\u3001\u7c73\u56fd\u4ee5\u5916\u306e\u4fdd\u967a\u4f1a\u793e\u306b\u3068\u3063\u3066\u3082\u8208\u5473\u6df1\u3044\u3082\u306e\u3067\u3059\u3002\u3053\u308c\u306f\u3001\u682a\u5f0f\u304c\u7c73\u56fd\u306e\u53d6\u5f15\u6240\u306b\u30ea\u30b9\u30c8\u3055\u308c\u3066\u3044\u308b\u5834\u5408\u3001\u307e\u305f\u306fIFRS 4\u306b\u3088\u308b\u3068IFRS\u30d5\u30a1\u30a4\u30ca\u30eb\u306e\u4e00\u90e8\u3068\u3057\u3066US GAAP\u3092\u4f7f\u7528\u3057\u3066\u3044\u308b\u3053\u3068\u3092\u6761\u4ef6\u3068\u3057\u3066\u3044\u307e\u3059\u3002 FAS 60\u306b\u52a0\u3048\u3066\u3001\u57fa\u672c\u7684\u306b\u4ed6\u306e2\u3064\u306e\u4fdd\u967a\u57fa\u6e96\u3001FAS 97\u3068FAS 120\u304c\u3042\u308a\u307e\u3059\u3002        (adsbygoogle = window.adsbygoogle || []).push({});after-content-x4FAS 60\u3067\u306f\u30011982\u5e746\u6708\u306b\u521d\u3081\u3066\u4fdd\u967a\u5951\u7d04\u306e\u4f1a\u8a08\u306e\u305f\u3081\u306e\u500b\u5225\u306e\u57fa\u6e96\u304c\u767a\u884c\u3055\u308c\u307e\u3057\u305f\u3002\u3057\u305f\u304c\u3063\u3066\u3001\u3053\u306e\u6a19\u6e96\u306f\u3088\u308a\u4e00\u822c\u7684\u3067\u3059\u304c\u3001\u5f8c\u306b\u8ffd\u52a0\u3055\u308c\u305fFAS 97\u304a\u3088\u3073FAS 120\u306e\u6a19\u6e96\u306f\u3001\u3088\u308a\u7279\u5225\u306a\u30c8\u30d4\u30c3\u30af\u307e\u305f\u306f\u30bf\u30a4\u30d7\u306e\u5951\u7d04\u3092\u53d6\u308a\u4e0a\u3052\u307e\u3059\u3002\u3057\u305f\u304c\u3063\u3066\u3001\u3088\u308a\u660e\u78ba\u306b\u8a00\u53ca\u3055\u308c\u3066\u3044\u306a\u3044\u82e5\u3044\u57fa\u6e96\u3068\u500b\u3005\u306e\u624b\u9806\u306b\u3088\u3063\u3066FAS 60\u3092\u53c2\u7167\u3059\u308b\u3053\u3068\u306f\u5206\u96e2\u3055\u308c\u3066\u3044\u307e\u3059\u3002 \u8acb\u6c42\u66f8\u306e\u5229\u5b50\u306eFAS 60\u3001\u751f\u4f53\u8a8d\u8a3c\u8acb\u6c42\u57fa\u76e4\u3001\u30ad\u30e3\u30f3\u30bb\u30eb\u306e\u30ad\u30e3\u30f3\u30bb\u30eb\u3001\u30ad\u30e3\u30f3\u30bb\u30eb\u306e\u30ad\u30e3\u30f3\u30bb\u30eb\u3001\u304a\u3088\u3073\u767a\u751f\u3057\u305f\u30b3\u30b9\u30c8\u306b\u3088\u308c\u3070\u3001\u8acb\u6c42\u66f8\u306e\u57fa\u672c\u306f\u8003\u616e\u3055\u308c\u307e\u3059\u3002\u3053\u308c\u3089\u306f\u3001\u904e\u53bb\u306b\u5f97\u3089\u308c\u305f\u7d4c\u9a13\u304b\u3089\u3067\u3059 \u6700\u826f\u306e\u898b\u7a4d\u3082\u308a \u30bb\u30ad\u30e5\u30ea\u30c6\u30a3\u307e\u305f\u306f\u5272\u5f15\u3067\u81ea\u52d5\u7684\u306b\u8a55\u4fa1\u3055\u308c\u3001\u8003\u616e\u3055\u308c\u307e\u3059\u3002 Table of Contents       (adsbygoogle = window.adsbygoogle || []).push({});after-content-x4\u5272\u5f15\u7387 [ \u7de8\u96c6 | \u30bd\u30fc\u30b9\u30c6\u30ad\u30b9\u30c8\u3092\u7de8\u96c6\u3057\u307e\u3059 ] \u751f\u4f53\u8a8d\u8a3c [ \u7de8\u96c6 | \u30bd\u30fc\u30b9\u30c6\u30ad\u30b9\u30c8\u3092\u7de8\u96c6\u3057\u307e\u3059 ] \u30ad\u30e3\u30f3\u30bb\u30eb [ \u7de8\u96c6 | \u30bd\u30fc\u30b9\u30c6\u30ad\u30b9\u30c8\u3092\u7de8\u96c6\u3057\u307e\u3059 ] \u6599\u91d1 [ \u7de8\u96c6 | \u30bd\u30fc\u30b9\u30c6\u30ad\u30b9\u30c8\u3092\u7de8\u96c6\u3057\u307e\u3059 ] \u30ed\u30c3\u30af\u30a4\u30f3\u306e\u539f\u5247 [ \u7de8\u96c6 | \u30bd\u30fc\u30b9\u30c6\u30ad\u30b9\u30c8\u3092\u7de8\u96c6\u3057\u307e\u3059 ] \u5272\u5f15\u7387 [ \u7de8\u96c6 | \u30bd\u30fc\u30b9\u30c6\u30ad\u30b9\u30c8\u3092\u7de8\u96c6\u3057\u307e\u3059 ] \u5951\u7d04\u304c\u7de0\u7d50\u3055\u308c\u308b\u3068\u3001\u4f7f\u7528\u3055\u308c\u308b\u8acb\u6c42\u66f8\u306e\u5229\u606f\u306f\u3001\u4fdd\u967a\u4f1a\u793e\u306e\u6295\u8cc7\u306e\u7d14\u91d1\u5229\u3092\u5dee\u3057\u5f15\u3044\u3066\u4fdd\u8b77\u533a\u3092\u5dee\u3057\u5f15\u3044\u305f\u3082\u306e\u3068\u3057\u3066\u63a8\u5b9a\u3055\u308c\u3001\u30c8\u30ec\u30f3\u30c9\u3001\u6295\u8cc7\u306e\u6df7\u5408\u3001\u62e1\u6563\u6642\u9593\u3001\u304a\u3088\u3073\u6b8b\u308a\u306e\u671f\u9593\u3092\u8003\u616e\u3057\u3066\u3044\u307e\u3059\u3002 \u751f\u4f53\u8a8d\u8a3c [ \u7de8\u96c6 | \u30bd\u30fc\u30b9\u30c6\u30ad\u30b9\u30c8\u3092\u7de8\u96c6\u3057\u307e\u3059 ] \u6b7b\u4ea1\u3068\u969c\u5bb3\u306e\u73fe\u5728\u306e\u78ba\u7387\u306f\u3001\u9078\u629e\u306e\u5f71\u97ff\u3068\u6027\u5225\u3084\u5e74\u9f62\u306a\u3069\u306e\u5206\u5316\u7279\u6027\u3092\u8003\u616e\u306b\u5165\u308c\u308b\u305f\u3081\u306b\u3001\u751f\u4f53\u8a8d\u8a3c\u8cc7\u91d1\u306b\u3064\u3044\u3066\u8003\u616e\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u53ef\u80fd\u306a\u9650\u308a\u3001\u4f1a\u793e\u306e\u30c7\u30fc\u30bf\u3092\u4f7f\u7528\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u304c\u3001\u696d\u754c\u59d4\u54e1\u4f1a\u306f\u8a31\u53ef\u3055\u308c\u3066\u3044\u307e\u3059\u3002 \u30ad\u30e3\u30f3\u30bb\u30eb [ \u7de8\u96c6 | \u30bd\u30fc\u30b9\u30c6\u30ad\u30b9\u30c8\u3092\u7de8\u96c6\u3057\u307e\u3059 ] FAS 60\u306b\u3088\u308b\u3068\u3001\u30ad\u30e3\u30f3\u30bb\u30eb\u306f\u8a08\u7b97\u306b\u660e\u793a\u7684\u306b\u542b\u3081\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u3053\u3053\u3067\u3082\u3001\u4f1a\u793e\u56fa\u6709\u306e\u30a8\u30af\u30b9\u30da\u30ea\u30a8\u30f3\u30b9\u3092\u542b\u3081\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u304c\u3001\u696d\u754c\u30c7\u30fc\u30bf\u3067\u3082\u4f7f\u7528\u3067\u304d\u307e\u3059\u3002 \u6599\u91d1 [ \u7de8\u96c6 | \u30bd\u30fc\u30b9\u30c6\u30ad\u30b9\u30c8\u3092\u7de8\u96c6\u3057\u307e\u3059 ] \u8a08\u7b97\u306e\u30b3\u30b9\u30c8\u3092\u691c\u8a0e\u3059\u308b\u5834\u5408\u3001\u30b3\u30b9\u30c8\u306e\u904e\u7a0b\u3067\u3059\u3079\u3066\u306e\u8a8d\u8b58\u53ef\u80fd\u306a\u958b\u767a\u3092\u542b\u3081\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002 FAS 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