{"id":62901,"date":"2023-12-14T16:34:14","date_gmt":"2023-12-14T07:34:14","guid":{"rendered":"https:\/\/nextmoney.jp\/?p=62901"},"modified":"2023-12-14T16:34:14","modified_gmt":"2023-12-14T07:34:14","slug":"fasb%e3%81%af%e7%b1%b3%e5%9b%bd%e3%81%ab%e3%81%8a%e3%81%91%e3%82%8b%e3%80%81%e5%85%ac%e6%ad%a3%e4%be%a1%e5%80%a4%e5%a0%b1%e5%91%8a%e3%81%ab%e4%bb%ae%e6%83%b3%e9%80%9a%e8%b2%a8%e4%bc%9a%e8%a8%88","status":"publish","type":"post","link":"https:\/\/nextmoney.jp\/?p=62901","title":{"rendered":"FASB\u306f\u7c73\u56fd\u306b\u304a\u3051\u308b\u3001\u516c\u6b63\u4fa1\u5024\u5831\u544a\u306b\u4eee\u60f3\u901a\u8ca8\u4f1a\u8a08\u898f\u5247\u3092\u5c0e\u5165"},"content":{"rendered":"<h2>\u7c73\u56fd\u8ca1\u52d9\u4f1a\u8a08\u57fa\u6e96\u5be9\u8b70\u4f1a\u306f\u521d\u306e\u4eee\u60f3\u901a\u8ca8\u4f1a\u8a08\u898f\u5247\u3092\u767a\u8868<\/h2>\n<p><a href=\"https:\/\/fasb.org\/\" rel=\"noopener noreferrer\" target=\"_blank\">FASB<\/a>\uff08Financial Accounting Standards Board\uff1a\u7c73\u56fd\u8ca1\u52d9\u4f1a\u8a08\u57fa\u6e96\u5be9\u8b70\u4f1a\uff09\u306f\u3001\u4f01\u696d\u304c\u4eee\u60f3\u901a\u8ca8\u4fdd\u6709\u3092\u5831\u544a\u3059\u308b\u65b9\u6cd5\u306b\u9769\u547d\u3092\u3082\u305f\u3089\u3059\u521d\u306e\u4eee\u60f3\u901a\u8ca8\u4f1a\u8a08\u898f\u5247\u3092<a href=\"https:\/\/www.fasb.org\/page\/getarticle?uid=fasb_Media_Advisory_12-13-23\" rel=\"noopener noreferrer\" target=\"_blank\">\u767a\u8868<\/a>\u3057\u305f\u4e8b\u304c\u5206\u304b\u3063\u305f\u3002<\/p>\n<blockquote class=\"twitter-tweet\">\n<p lang=\"en\" dir=\"ltr\">JUST IN: &#x1f1fa;&#x1f1f8; <a href=\"https:\/\/twitter.com\/hashtag\/Bitcoin?src=hash&amp;ref_src=twsrc%5Etfw\">#Bitcoin<\/a> to be recorded at fair value under new FASB rules issued today &#8211; Bloomberg <\/p>\n<p>&#x1f4a5;This is HUGE! <a href=\"https:\/\/t.co\/47gUogsDul\">pic.twitter.com\/47gUogsDul<\/a><\/p>\n<p>&mdash; Radar&#x1f6a8; (@RadarHits) <a href=\"https:\/\/twitter.com\/RadarHits\/status\/1734982221277094108?ref_src=twsrc%5Etfw\">December 13, 2023<\/a><\/p><\/blockquote>\n<p> <script async src=\"https:\/\/platform.twitter.com\/widgets.js\" charset=\"utf-8\"><\/script><\/p>\n<div class=\"c_box white_box\"><span style=\"font-size: 10pt;\"><span style=\"font-size: 10pt;\">\u65e5\u672c\u8a9e\u8a33\uff1a<br \/>\n\u30b8\u30e3\u30b9\u30c8\u30a4\u30f3:\u672c\u65e5\u767a\u884c\u3055\u308c\u305f\u65b0\u3057\u3044FASB\u898f\u5247\u306b\u57fa\u3065\u304d\u30d3\u30c3\u30c8\u30b3\u30a4\u30f3\u306f\u516c\u6b63\u4fa1\u5024\u3067\u8a18\u9332\u3055\u308c\u308b-\u30d6\u30eb\u30fc\u30e0\u30d0\u30fc\u30b0<br \/>\n\u3053\u308c\u306f\u5de8\u5927\u3067\u3059!<\/span><\/span><\/div>\n<p>\u65b0\u3057\u3044\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\u306e\u4e0b\u3067\u306f\u3001\u30d3\u30c3\u30c8\u30b3\u30a4\u30f3\uff08Bitcoin\/BTC\uff09\u307e\u305f\u306f\u30a4\u30fc\u30b5\u30ea\u30a2\u30e0\uff08Ethreum\/ETH\uff09\u3092\u4fdd\u6709\u3059\u308b\u4f01\u696d\u306f\u3001\u516c\u6b63\u4fa1\u5024\u6e2c\u5b9a\u3068\u3057\u3066\u77e5\u3089\u308c\u308b\u65b9\u6cd5\u3067\u3042\u308b\u73fe\u5728\u306e\u5e02\u5834\u4fa1\u683c\u3067\u3053\u308c\u3089\u306e\u8cc7\u7523\u3092\u8a55\u4fa1\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3002\u4ee5\u524d\u306f\u3001\u4f01\u696d\u306f\u6697\u53f7\u8cc7\u7523\u306e\u6e1b\u4fa1\u511f\u5374\u984d\u3057\u304b\u5831\u544a\u3067\u304d\u305a\u3001\u4eee\u60f3\u901a\u8ca8\u306e\u4e0d\u5b89\u5b9a\u306a\u6027\u8cea\u306b\u3088\u308a\u53ce\u76ca\u5831\u544a\u304c\u6e1b\u5c11\u3059\u308b\u3053\u3068\u304c\u305f\u305f\u307f\u3089\u308c\u3066\u3044\u308b\u3002\u3053\u306e\u4e00\u65b9\u7684\u306a\u30a2\u30d7\u30ed\u30fc\u30c1\u306f\u3001\u4eee\u60f3\u901a\u8ca8\u306b\u591a\u984d\u306e\u6295\u8cc7\u3092\u3057\u3066\u3044\u308b\u4f01\u696d\u306b\u3068\u3063\u3066\u4e89\u70b9\u3068\u306a\u3063\u3066\u3044\u308b\u3002<br \/>\n<\/br><\/p>\n<h3>\u4f01\u696d\u306e\u8ca1\u52d9\u5065\u5168\u6027\u3092\u6b63\u78ba\u306b\u53cd\u6620\u3078<\/h3>\n<p>\u65b0\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\u306f\u3001\u4eee\u60f3\u901a\u8ca8\u4fdd\u6709\u984d\u306e\u6700\u9ad8\u5024\u3068\u6700\u4f4e\u5024\u306e\u4e21\u65b9\u3092\u7d14\u5229\u76ca\u306b\u8a18\u9332\u3067\u304d\u308b\u3088\u3046\u306b\u3059\u308b\u3053\u3068\u3067\u3001\u4f01\u696d\u306e\u8ca1\u52d9\u5065\u5168\u6027\u3092\u3088\u308a\u30d0\u30e9\u30f3\u30b9\u3088\u304f\u6b63\u78ba\u306b\u53cd\u6620\u3059\u308b\u3053\u3068\u3092\u76ee\u7684\u3068\u3057\u3066\u3044\u308b\u3002<\/p>\n<p>\u3053\u306e\u898f\u5247\u306f2024\u5e7412\u670815\u65e5\u4ee5\u964d\u306b\u59cb\u307e\u308b\u4f1a\u8a08\u5e74\u5ea6\u304b\u3089\u767a\u52b9\u3059\u308b\u4e88\u5b9a\u3067\u3001\u516c\u958b\u4f01\u696d\u3068\u975e\u516c\u958b\u4f01\u696d\u306e\u4e21\u65b9\u306b\u65e9\u671f\u9069\u7528\u304c\u8a8d\u3081\u3089\u308c\u3066\u3044\u308b\u3002<a href=\"https:\/\/www.google.co.jp\/\" rel=\"noopener noreferrer\" target=\"_blank\">Grayscale Investments<\/a>\uff08\u30b0\u30ec\u30fc\u30b9\u30b1\u30fc\u30eb\u30fb\u30a4\u30f3\u30d9\u30b9\u30c8\u30e1\u30f3\u30c4\u3001\u203b\u4ee5\u4e0b\u30b0\u30ec\u30fc\u30b9\u30b1\u30fc\u30eb\u3068\u8868\u8a18\uff09\u306e\u30a8\u30c9\u30ef\u30fc\u30c9\u30fb\u30de\u30ae\u30fc\uff08Edward McGee\uff09CFO\uff08\u6700\u9ad8\u8ca1\u52d9\u8cac\u4efb\u8005\uff09\u306f\u3001\u3053\u306e\u30a2\u30c3\u30d7\u30c7\u30fc\u30c8\u3092\u5e38\u8b58\u7684\u306a\u4f1a\u8a08\u306e\u30db\u30ea\u30c7\u30fc\u30ae\u30d5\u30c8\u3068\u3057\u3066\u79f0\u8cdb\u3057\u3066\u3044\u308b\u3002<\/p>\n<p>FASB\u306b\u3088\u308b\u6c7a\u5b9a\u4ee5\u524d\u306f\u3001\u975e\u6295\u8cc7\u4f01\u696d\u306f\u7c73\u56fd\u516c\u8a8d\u4f1a\u8a08\u58eb\u5354\u4f1a\u306e\u5b9f\u52d9\u30ac\u30a4\u30c9\u306b\u5f93\u3044\u3001\u4eee\u60f3\u901a\u8ca8\u3092\u7121\u5f62\u8cc7\u7523\u3068\u3057\u3066\u6271\u3063\u3066\u3044\u305f\u304c\u3001\u3053\u308c\u306f\u3001\u4f01\u696d\u304c\u8cc7\u7523\u58f2\u5374\u6642\u306e\u5229\u76ca\u306e\u307f\u3092\u5831\u544a\u3067\u304d\u3001\u4fa1\u5024\u306e\u6e1b\u5c11\u306f\u6c38\u4e45\u306b\u8a08\u4e0a\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3053\u3068\u3092\u610f\u5473\u3057\u3066\u3044\u305f\u3002<br \/>\n<\/br><\/p>\n<h3>\u30de\u30a4\u30b1\u30eb\u30fb\u30bb\u30a4\u30e9\u30fc\u6c0f\u3068\u30c7\u30f4\u30a3\u30c3\u30c9\u30fb\u30de\u30fc\u30ab\u30b9\u6c0f\u306e\u6f14\u8aac<\/h3>\n<p>\u30d3\u30c3\u30c8\u30b3\u30a4\u30f3\u306e\u8457\u540d\u306a\u652f\u6301\u8005\u3067\u3042\u308a\u3001<a href=\"https:\/\/www.microstrategy.com\/ja\" rel=\"noopener noreferrer\" target=\"_blank\">MicroStrategy<\/a>\uff08\u30de\u30a4\u30af\u30ed\u30b9\u30c8\u30e9\u30c6\u30b8\u30fc\uff09\u306e\u5275\u8a2d\u8005\u3067\u3042\u308b\u30de\u30a4\u30b1\u30eb\u30fb\u30bb\u30a4\u30e9\u30fc\uff08Michael Saylor\uff09\u6c0f\u306f\u3001X\uff08\u65e7Twitter\uff09\u3092\u901a\u3058\u3066FASB\u306e\u6c7a\u5b9a\u306b\u5bfe\u3059\u308b\u71b1\u610f\u3092\u8868\u660e\u3057\u305f\u3002<\/p>\n<blockquote class=\"twitter-tweet\">\n<p lang=\"en\" dir=\"ltr\">FASB has officially adopted Fair Value Accounting for <a href=\"https:\/\/twitter.com\/hashtag\/Bitcoin?src=hash&amp;ref_src=twsrc%5Etfw\">#Bitcoin<\/a> for fiscal years beginning after Dec 15, 2024. This upgrade to accounting standards will facilitate the adoption of <a href=\"https:\/\/twitter.com\/search?q=%24BTC&amp;src=ctag&amp;ref_src=twsrc%5Etfw\">$BTC<\/a> as a treasury reserve asset by corporations worldwide. <a href=\"https:\/\/t.co\/4GOuji6cr0\">https:\/\/t.co\/4GOuji6cr0<\/a><\/p>\n<p>&mdash; Michael Saylor&#x26a1;&#xfe0f; (@saylor) <a href=\"https:\/\/twitter.com\/saylor\/status\/1734962747740152007?ref_src=twsrc%5Etfw\">December 13, 2023<\/a><\/p><\/blockquote>\n<p> <script async src=\"https:\/\/platform.twitter.com\/widgets.js\" charset=\"utf-8\"><\/script><\/p>\n<div class=\"c_box white_box\"><span style=\"font-size: 10pt;\"><span style=\"font-size: 10pt;\">\u65e5\u672c\u8a9e\u8a33\uff1a<br \/>\nFASB\u306f\u30012024\u5e7412\u670815\u65e5\u4ee5\u964d\u306b\u59cb\u307e\u308b\u4f1a\u8a08\u5e74\u5ea6\u306b\u30d3\u30c3\u30c8\u30b3\u30a4\u30f3\u306e\u516c\u6b63\u4fa1\u5024\u4f1a\u8a08\u3092\u6b63\u5f0f\u306b\u63a1\u7528\u3057\u307e\u3057\u305f\u3002\u3053\u306e\u4f1a\u8a08\u57fa\u6e96\u306e\u30a2\u30c3\u30d7\u30b0\u30ec\u30fc\u30c9\u306b\u3088\u308a\u3001\u4e16\u754c\u4e2d\u306e\u4f01\u696d\u306b\u3088\u308b\u8ca1\u52d9\u6e96\u5099\u8cc7\u7523\u3068\u3057\u3066\u306eBTC\u30c9\u30eb\u306e\u63a1\u7528\u304c\u4fc3\u9032\u3055\u308c\u307e\u3059\u3002<\/span><\/span><\/div>\n<p>\u540c\u6c0f\u306f\u3053\u306e\u6c7a\u5b9a\u304c\u4f1a\u8a08\u57fa\u6e96\u306e\u6975\u3081\u3066\u91cd\u8981\u306a\u30a2\u30c3\u30d7\u30b0\u30ec\u30fc\u30c9\u3067\u3042\u308b\u3068\u5f37\u8abf\u305f\u3002\u307e\u305f\u3001\u30bb\u30a4\u30e9\u30fc\u6c0f\u306e\u610f\u898b\u306b\u540c\u8abf\u3057\u3066\u3001<a href=\"https:\/\/www.paypal.com\/jp\/home\" rel=\"noopener noreferrer\" target=\"_blank\">PayPal<\/a>\uff08\u30da\u30a4\u30d1\u30eb\uff09\u306e\u30c7\u30a4\u30d3\u30c3\u30c9\u30fb\u30de\u30fc\u30ab\u30b9\uff08David Marcus\uff09\u5143\u793e\u9577\u3082\u3053\u306e\u5909\u5316\u306e\u91cd\u8981\u6027\u3092\u5f37\u8abf\u3057\u3066\u3044\u308b\u3002\u30de\u30fc\u30ab\u30b9\u6c0f\u306f\u30bb\u30a4\u30e9\u30fc\u6c0f\u306e\u6295\u7a3f\u3092\u5f15\u7528\u30ea\u30c4\u30a4\u30fc\u30c8\u3057\u3001\u30bb\u30a4\u30e9\u30fc\u306e\u6c17\u6301\u3061\u306b<a href=\"https:\/\/twitter.com\/davidmarcus\/status\/1734974716505649531?ref_src=twsrc%5Etfw%7Ctwcamp%5Etweetembed%7Ctwterm%5E1734974716505649531%7Ctwgr%5E452c850df8c81330e27fb9f09043ce765944ff30%7Ctwcon%5Es1_&#038;ref_url=https%3A%2F%2Fcrypto.news%2Ffasb-introduces-crypto-accounting-rules-for-fair-value-reporting%2F\" rel=\"noopener noreferrer\" target=\"_blank\">\u540c\u8abf<\/a>\u3057\u3066\u3044\u308b\u3002<\/p>\n\n<div style=\"font-size: 0px; height: 0px; line-height: 0px; margin: 0; padding: 0; clear: both;\"><\/div>","protected":false},"excerpt":{"rendered":"<p>\u7c73\u56fd\u8ca1\u52d9\u4f1a\u8a08\u57fa\u6e96\u5be9\u8b70\u4f1a\u306f\u521d\u306e\u4eee\u60f3\u901a\u8ca8\u4f1a\u8a08\u898f\u5247\u3092\u767a\u8868 FASB\uff08Financial Accounting Standards Board\uff1a\u7c73\u56fd\u8ca1\u52d9\u4f1a\u8a08\u57fa\u6e96\u5be9\u8b70\u4f1a\uff09\u306f\u3001\u4f01\u696d\u304c\u4eee\u60f3\u901a\u8ca8\u4fdd\u6709\u3092\u5831\u544a\u3059\u308b\u65b9\u6cd5\u306b\u9769\u547d\u3092\u3082\u305f\u3089\u3059\u521d\u306e\u4eee\u60f3&#8230;<\/p>\n","protected":false},"author":2,"featured_media":47725,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[60],"tags":[5509,181,5510,642,2406],"class_list":{"0":"post-62901","1":"post","2":"type-post","3":"status-publish","4":"format-standard","5":"has-post-thumbnail","7":"category-60","8":"tag-fasb","9":"tag-181","10":"tag-5510","11":"tag-642","12":"tag-2406"},"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/nextmoney.jp\/index.php?rest_route=\/wp\/v2\/posts\/62901","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/nextmoney.jp\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/nextmoney.jp\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/nextmoney.jp\/index.php?rest_route=\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/nextmoney.jp\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=62901"}],"version-history":[{"count":2,"href":"https:\/\/nextmoney.jp\/index.php?rest_route=\/wp\/v2\/posts\/62901\/revisions"}],"predecessor-version":[{"id":62903,"href":"https:\/\/nextmoney.jp\/index.php?rest_route=\/wp\/v2\/posts\/62901\/revisions\/62903"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/nextmoney.jp\/index.php?rest_route=\/wp\/v2\/media\/47725"}],"wp:attachment":[{"href":"https:\/\/nextmoney.jp\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=62901"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/nextmoney.jp\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=62901"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/nextmoney.jp\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=62901"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}