{"id":68316,"date":"2024-09-18T19:48:19","date_gmt":"2024-09-18T10:48:19","guid":{"rendered":"https:\/\/nextmoney.jp\/?p=68316"},"modified":"2024-09-18T19:48:19","modified_gmt":"2024-09-18T10:48:19","slug":"sec%e3%81%8csab-121%e8%a6%8f%e5%89%87%e3%82%92%e7%b7%a9%e5%92%8c%e9%8a%80%e8%a1%8c%e3%81%ae%e4%bb%ae%e6%83%b3%e9%80%9a%e8%b2%a8%e4%bf%9d%e7%ae%a1%e5%b8%82%e5%a0%b4%e5%8f%82%e5%85%a5%e3%81%ab%e9%81%93","status":"publish","type":"post","link":"https:\/\/nextmoney.jp\/?p=68316","title":{"rendered":"SEC\u304cSAB 121\u898f\u5247\u3092\u7de9\u548c=\u9280\u884c\u306e\u4eee\u60f3\u901a\u8ca8\u4fdd\u7ba1\u5e02\u5834\u53c2\u5165\u306b\u9053\u3092\u958b\u304f"},"content":{"rendered":"<h2>SEC\u304cSAB 121\u898f\u5247\u3092\u7de9\u548c<\/h2>\n<p><a href=\"https:\/\/www.sec.gov\/\" rel=\"noopener noreferrer\" target=\"_blank\">SEC<\/a>\uff08\u7c73\u56fd\u8a3c\u5238\u53d6\u5f15\u59d4\u54e1\u4f1a\uff09\u306f\u3001\u9280\u884c\u304c<a href=\"https:\/\/www.sec.gov\/regulation\/staff-interpretations\/accounting-bulletins\/old\/staff-accounting-bulletin-121\" rel=\"noopener noreferrer\" target=\"_blank\">SAB 121<\/a>\uff08\u30b9\u30bf\u30c3\u30d5\u4f1a\u8a08\u901f\u5831\u7b2c121\u53f7\uff09\u306e\u4eee\u60f3\u901a\u8ca8\u4fdd\u7ba1\u898f\u5247\u3092\u56de\u907f\u3067\u304d\u308b\u3088\u3046\u306b\u3059\u308b\u30ac\u30a4\u30c0\u30f3\u30b9\u3092\u63d0\u4f9b\u3057\u3001\u4e8b\u5b9f\u4e0a\u306e\u898f\u5236\u7de9\u548c\u306b\u8e0f\u307f\u5207\u3063\u305f\u4e8b\u304c\u308f\u304b\u3063\u305f\u3002<\/p>\n<p>SEC\u306f\u3001SAB 121\u306e\u53b3\u683c\u306a\u4f1a\u8a08\u8981\u4ef6\u3092\u9075\u5b88\u305b\u305a\u306b\u4eee\u60f3\u901a\u8ca8\u8cc7\u7523\u4fdd\u7ba1\u30b5\u30fc\u30d3\u30b9\u3092\u63d0\u4f9b\u3067\u304d\u308b\u3088\u3046\u306b\u3059\u308b\u65b0\u3057\u3044\u30ac\u30a4\u30c0\u30f3\u30b9\u3092\u63d0\u4f9b\u3002SEC\u304cSAB 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