{"id":13077,"date":"2024-06-29T14:08:09","date_gmt":"2024-06-29T05:08:09","guid":{"rendered":"https:\/\/www.sambuichi.jp\/?p=13077"},"modified":"2024-07-11T06:01:28","modified_gmt":"2024-07-10T21:01:28","slug":"2024%e5%b9%b4%e3%81%aeus-gaap-financial-reporting-taxonomy-grt-%e3%81%ae%e3%83%a1%e3%82%bf%e3%83%a2%e3%83%87%e3%83%ab%e5%ae%9a%e7%be%a9","status":"publish","type":"post","link":"https:\/\/www.sambuichi.jp\/?p=13077","title":{"rendered":"US GAAP Taxonomy \u306e\u30e1\u30bf\u30e2\u30c7\u30eb\u5b9a\u7fa9"},"content":{"rendered":"<p>Views: 14<\/p><div id=\"header\">\n<h1>FASB Meta Model and Policy Election Element\u3000Relationships<\/h1>\n<\/div>\n<div id=\"content_adoc\">\n<div id=\"preamble\">\n<div class=\"sectionbody\">\n<div class=\"quoteblock\">\n<blockquote>\n<div class=\"paragraph\">\n<p><span class=\"image\"><img decoding=\"async\" src=\"https:\/\/www.sambuichi.jp\/wp-content\/uploads\/2024\/06\/Meta-Model-and-Policy-Election-Element-1.png\" alt=\"Slide 1\" \/><\/span><\/p>\n<\/div>\n<\/blockquote>\n<div class=\"attribution\">\u2014 Louis Matherne, Chief of Taxonomy Development, FASB<br \/>\n<cite>Copyright 2024 by Financial Accounting Foundation, Norwalk CT. For non-commercial, educational\/academic purposes only.<\/cite><\/div>\n<\/div>\n<div class=\"quoteblock abstract\">\n<blockquote><p>2024\u5e74\u306eUS GAAP Financial Reporting Taxonomy (GRT) \u306b\u306f\u3001XBRL\u30bf\u30af\u30bd\u30ce\u30df\u5185\u3067\u306e\u8981\u7d20\u9593\u306e\u95a2\u4fc2\u3092\u660e\u78ba\u306b\u5b9a\u7fa9\u3059\u308b\u305f\u3081\u306e\u30e1\u30bf\u30e2\u30c7\u30eb\u304c\u8ffd\u52a0\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u91cd\u8981\u306a\u30a2\u30d7\u30ed\u30fc\u30c1\u3067\u3059\u306e\u3067\u3001XBRL\u30a4\u30f3\u30bf\u30fc\u30ca\u30b7\u30e7\u30ca\u30eb\u521d\u4ee3\u59d4\u54e1\u7b49\u3067\u3042\u308a\u3001XBRL\u751f\u307f\u306e\u89aa\u306e\u4e00\u4ebaLouis Matherne\u6c0f\u306e\u8cc7\u6599\u3092\u7ffb\u8a33\u3057\u3066\u307f\u307e\u3057\u305f\u3002<br \/>\n\u6982\u8981\uff1a\u3053\u306e\u30c9\u30ad\u30e5\u30e1\u30f3\u30c8\u306e\u76ee\u7684\u306f\u3001XBRL\u30bf\u30af\u30bd\u30ce\u30df\u5185\u3067\u306e\u8981\u7d20\u9593\u306e\u95a2\u4fc2\u3092\u3088\u308a\u8868\u73fe\u529b\u8c4a\u304b\u306b\u3059\u308b\u3053\u3068\u3067\u3059\u3002\u5177\u4f53\u7684\u306b\u306f\u3001\u8981\u7d20\u306e\u610f\u5473\u8ad6\u7684\u306a\u610f\u5473\u3092\u660e\u78ba\u306b\u3057\u3001\u6e96\u5099\u8005\u304c\u8981\u7d20\u3092\u9078\u629e\u3059\u308b\u969b\u306e\u652f\u63f4\u3092\u884c\u3044\u3001\u30d3\u30b8\u30cd\u30b9\u30eb\u30fc\u30eb\u3084\u691c\u8a3c\u30c1\u30a7\u30c3\u30af\u306e\u8a18\u8ff0\u3092\u5bb9\u6613\u306b\u3059\u308b\u3053\u3068\u3092\u76ee\u6307\u3057\u3066\u3044\u307e\u3059\u3002\u307e\u305f\u3001\u30bf\u30af\u30bd\u30ce\u30df\u30e2\u30c7\u30ea\u30f3\u30b0\u306e\u4e0d\u6574\u5408\u3092\u7279\u5b9a\u3057\u3001\u9577\u671f\u7684\u306b\u306f\u62e1\u5f35\u306e\u624b\u6bb5\u3068\u3057\u3066\u3088\u308a\u8868\u73fe\u529b\u306e\u3042\u308b\u65b9\u6cd5\u3092\u63d0\u4f9b\u3059\u308b\u3053\u3068\u3092\u76ee\u7684\u3068\u3057\u3066\u3044\u307e\u3059\u3002<\/p><\/blockquote>\n<\/div>\n<div class=\"paragraph\">\n<p>\u30b9\u30c6\u30fc\u30bf\u30b9\uff1a<br \/>\n&#8211; \u3053\u306e\u30e1\u30bf\u30e2\u30c7\u30eb\u306f2024\u5e74\u306eUS GAAP Financial Reporting Taxonomy (GRT) \u306b\u542b\u307e\u308c\u3066\u3044\u307e\u3059\u3002<br \/>\n&#8211; \u30e1\u30bf\u30e2\u30c7\u30eb\u306e\u958b\u767a\u306f2024\u5e74\u3082\u7d99\u7d9a\u3055\u308c\u3001\u95a2\u4fc2\u306e\u5b8c\u4e86\u3084\u8ffd\u52a0\u306e\u95a2\u4fc2\u30bf\u30a4\u30d7\u306e\u7279\u5b9a\u304c\u9032\u3081\u3089\u308c\u307e\u3059\u3002<br \/>\n&#8211; \u6559\u80b2\u3001\u6307\u5c0e\u3001\u5e83\u5831\u6d3b\u52d5\u304c\u7d99\u7d9a\u3057\u3066\u884c\u308f\u308c\u307e\u3059\u3002<\/p>\n<\/div>\n<div class=\"paragraph\">\n<p>\u30e1\u30bf\u30e2\u30c7\u30eb\u306fTaxonomy Online Review and Comment System (TORCS) \u306b\u6295\u7a3f\u3055\u308c\u3066\u304a\u308a\u3001\u30bf\u30af\u30bd\u30ce\u30df\u30fc\u30d5\u30a1\u30a4\u30eb\u306f\u4ee5\u4e0b\u306e\u30ea\u30f3\u30af\u304b\u3089\u30a2\u30af\u30bb\u30b9\u53ef\u80fd\u3067\u3059\uff1a<\/p>\n<p>\u30e1\u30bf\u30e2\u30c7\u30eb\u306f\u3001<a href=\"https:\/\/xbrlview.fasb.org\/yeti\/resources\/yeti-gwt\/Yeti.jsp#tax~(id~241*v~10234)!net~(a~5000*l~1116)!lang~(code~en-us)!rg~(rg~32*p~12)\">TORCS<\/a>\u3067\u516c\u958b<\/p>\n<\/div>\n<div class=\"paragraph\">\n<p><span class=\"image\"><img decoding=\"async\" src=\"https:\/\/www.sambuichi.jp\/wp-content\/uploads\/2024\/06\/TORCS.png\" alt=\"TORCS\" \/><\/span><\/p>\n<\/div>\n<div class=\"paragraph\">\n<p>\u30bf\u30af\u30bd\u30ce\u30df\u30d5\u30a1\u30a4\u30eb\u306f\u4ee5\u4e0b\u3067\u5229\u7528\u53ef\u80fd\uff1a<br \/>\n<a class=\"bare\" href=\"https:\/\/xbrl.fasb.org\/us-gaap\/2024\/meta\/\">https:\/\/xbrl.fasb.org\/us-gaap\/2024\/meta\/<\/a><\/p>\n<\/div>\n<div class=\"paragraph\">\n<p>\u30dd\u30ea\u30b7\u30fc\u9078\u629e\u95a2\u4fc2<br \/>\n\u30dd\u30ea\u30b7\u30fc\u9078\u629e\u8981\u7d20\u3068\u95a2\u9023\u3059\u308b\u91d1\u92ad\/\u6570\u5024\u8981\u7d20\u3092\u30ea\u30f3\u30af\u3059\u308b\u95a2\u4fc2\u3092\u63d0\u4f9b\u3059\u308b\u3053\u3068\u3092\u76ee\u7684\u3068\u3057\u3066\u304a\u308a\u3001\u30dd\u30ea\u30b7\u30fc\u60c5\u5831\u306e\u30bf\u30b0\u4ed8\u3051\u3092\u4fc3\u9032\u3057\u3001\u30d3\u30b8\u30cd\u30b9\u30eb\u30fc\u30eb\u306e\u4f5c\u6210\u3092\u652f\u63f4\u3057\u307e\u3059\u3002<\/p>\n<\/div>\n<\/div>\n<\/div>\n<div class=\"sect1\">\n<h2 id=\"_meta_model_relationships_overview\">1. Meta Model Relationships Overview<\/h2>\n<div class=\"sectionbody\">\n<div class=\"quoteblock\">\n<blockquote>\n<div class=\"paragraph\">\n<p><span class=\"image\"><img decoding=\"async\" src=\"https:\/\/www.sambuichi.jp\/wp-content\/uploads\/2024\/06\/Meta-Model-and-Policy-Election-Element-2.png\" alt=\"Slide 2\" \/><\/span><\/p>\n<\/div>\n<\/blockquote>\n<div class=\"attribution\">\u2014 Louis Matherne, Chief of Taxonomy Development, FASB<br \/>\n<cite>Copyright 2024 by Financial Accounting Foundation, Norwalk CT. For non-commercial, educational\/academic purposes only.<\/cite><\/div>\n<\/div>\n<div class=\"paragraph\">\n<p>\u30e1\u30bf\u30e2\u30c7\u30eb\u95a2\u4fc2\u306e\u6982\u8981<\/p>\n<\/div>\n<div class=\"quoteblock\">\n<blockquote>\n<div class=\"paragraph\">\n<p><span class=\"image\"><img decoding=\"async\" src=\"https:\/\/www.sambuichi.jp\/wp-content\/uploads\/2024\/06\/Meta-Model-and-Policy-Election-Element-3.png\" alt=\"Slide 3\" \/><\/span><\/p>\n<\/div>\n<\/blockquote>\n<div class=\"attribution\">\u2014 Louis Matherne, Chief of Taxonomy Development, FASB<br \/>\n<cite>Copyright 2024 by Financial Accounting Foundation, Norwalk CT. For non-commercial, educational\/academic purposes only.<\/cite><\/div>\n<\/div>\n<div class=\"paragraph\">\n<p><strong>\u76ee\u7684<\/strong><\/p>\n<\/div>\n<div class=\"ulist\">\n<ul>\n<li>\u3088\u308a\u8868\u73fe\u529b\u8c4a\u304b\u306a\u95a2\u4fc2\u3092\u63d0\u4f9b\u3059\u308b\n<div class=\"ulist\">\n<ul>\n<li>\u8981\u7d20\u306e\u610f\u5473\u8ad6\u7684\u610f\u5473\n<div class=\"ulist\">\n<ul>\n<li>\u7279\u6027\/\u5c5e\u6027\u306e\u5272\u308a\u5f53\u3066<\/li>\n<\/ul>\n<\/div>\n<\/li>\n<\/ul>\n<\/div>\n<\/li>\n<li>\u4f1a\u8a08\u95a2\u9023\u95a2\u4fc2\n<div class=\"ulist\">\n<ul>\n<li>\u4f5c\u6210\u8005\u306b\u3088\u308b\u8981\u7d20\u306e\u9078\u629e\/\u8981\u7d20\u306e\u691c\u7d22\u3092\u652f\u63f4\u3059\u308b<\/li>\n<\/ul>\n<\/div>\n<\/li>\n<li>\u8981\u7d20\u30d7\u30ed\u30d1\u30c6\u30a3\u306e\u3088\u308a\u660e\u78ba\u306a\u8868\u73fe<\/li>\n<li>\u30d3\u30b8\u30cd\u30b9 \u30eb\u30fc\u30eb\/\u691c\u8a3c\u30c1\u30a7\u30c3\u30af\u306e\u8a18\u8ff0\u3092\u5bb9\u6613\u306b\u3059\u308b<\/li>\n<li>\u30bf\u30af\u30bd\u30ce\u30df\u30fc \u30e2\u30c7\u30ea\u30f3\u30b0\u306e\u4e0d\u4e00\u81f4\u3092\u7279\u5b9a\u3059\u308b<\/li>\n<li>\u9577\u671f\u7684\u306b\u306f\u3001\u4f5c\u6210\u8005\u306b\u3001\u3088\u308a\u8868\u73fe\u529b\u8c4a\u304b\u306a\u62e1\u5f35\u3092\u56fa\u5b9a\u3059\u308b\u624b\u6bb5\u3092\u63d0\u4f9b\u3067\u304d\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b<\/li>\n<\/ul>\n<\/div>\n<div class=\"paragraph\">\n<p>\u73fe\u5728\u306e\u30d7\u30ed\u30bb\u30b9\u306f\u5f71\u97ff\u3092\u53d7\u3051\u307e\u305b\u3093<\/p>\n<\/div>\n<div class=\"quoteblock\">\n<blockquote>\n<div class=\"paragraph\">\n<p><span class=\"image\"><img decoding=\"async\" src=\"https:\/\/www.sambuichi.jp\/wp-content\/uploads\/2024\/06\/Meta-Model-and-Policy-Election-Element-4.png\" alt=\"Slide 4\" \/><\/span><\/p>\n<\/div>\n<\/blockquote>\n<div class=\"attribution\">\u2014 Louis Matherne, Chief of Taxonomy Development, FASB<br \/>\n<cite>Copyright 2024 by Financial Accounting Foundation, Norwalk CT. For non-commercial, educational\/academic purposes only.<\/cite><\/div>\n<\/div>\n<div class=\"paragraph\">\n<p>\u542b\u307e\u308c\u308b\u95a2\u4fc2<\/p>\n<\/div>\n<div class=\"olist arabic\">\n<ol class=\"arabic\">\n<li><strong>Instant-accrual \u5373\u6642(instant)-\u671f\u9593\u767a\u751f(accrual)<\/strong>: \u30a4\u30f3\u30b9\u30bf\u30f3\u30c8\u8981\u7d20\u3068\u671f\u9593\u767a\u751f\u8981\u7d20\u306e\u95a2\u4fc2\u3092\u793a\u3057\u307e\u3059\u3002<\/li>\n<li><strong>Instant-contra \u5373\u6642(instant)-\u53cd\u5bfe<\/strong>: \u30a4\u30f3\u30b9\u30bf\u30f3\u30c8\u8981\u7d20\u3068\u305d\u306e\u76f8\u6bba\u8981\u7d20\u306e\u95a2\u4fc2\u3092\u793a\u3057\u307e\u3059\u3002<\/li>\n<li><strong>Instant-inflow \u5373\u6642(instant)-\u6d41\u5165<\/strong>: \u30a4\u30f3\u30b9\u30bf\u30f3\u30c8\u8981\u7d20\u3068\u6d41\u5165\u671f\u9593\u8981\u7d20\u306e\u95a2\u4fc2\u3092\u793a\u3057\u307e\u3059\u3002<\/li>\n<li><strong>Instant-outflow \u5373\u6642(instant)-\u6d41\u51fa<\/strong>: \u30a4\u30f3\u30b9\u30bf\u30f3\u30c8\u8981\u7d20\u3068\u6d41\u51fa\u671f\u9593\u8981\u7d20\u306e\u95a2\u4fc2\u3092\u793a\u3057\u307e\u3059\u3002<\/li>\n<li><strong>Trait-concept \u7279\u6027-\u6982\u5ff5<\/strong>: \u8981\u7d20\u306e\u5358\u4e00\u7279\u6027\u3092\u793a\u3059\u95a2\u4fc2\u3067\u3059\u3002<\/li>\n<li><strong>Trait-domain \u7279\u6027-\u30c9\u30e1\u30a4\u30f3<\/strong>: \u7279\u6027\u30bf\u30a4\u30d7\u306e\u5024\u306e\u30ea\u30b9\u30c8\u3092\u542b\u3080\u30c9\u30e1\u30a4\u30f3\u7279\u6027\u8981\u7d20\u306e\u95a2\u4fc2\u3067\u3059\u3002<\/li>\n<li><strong>Class-subclass \u30af\u30e9\u30b9-\u30b5\u30d6\u30af\u30e9\u30b9<\/strong>: \u30bf\u30fc\u30b2\u30c3\u30c8\u8981\u7d20\u304c\u30bd\u30fc\u30b9\u8981\u7d20\u3068\u540c\u3058\u5c5e\u6027\u3092\u6301\u3061\u3001\u3055\u3089\u306b\u4fee\u98fe\u5b50\u304c\u8ffd\u52a0\u3055\u308c\u308b\u95a2\u4fc2\u3092\u793a\u3057\u307e\u3059\u3002<\/li>\n<li><strong>Concept-dimensional-equivalent \u6982\u5ff5-\u6b21\u5143-\u540c\u7b49<\/strong>: \u6b21\u5143\u30e1\u30f3\u30d0\u30fc\u306e\u7d44\u307f\u5408\u308f\u305b\u3068\u540c\u7b49\u306e\u8981\u7d20\u3092\u793a\u3059\u95a2\u4fc2\u3067\u3059\u3002<\/li>\n<\/ol>\n<\/div>\n<div class=\"quoteblock\">\n<blockquote>\n<div class=\"paragraph\">\n<p><span class=\"image\"><img decoding=\"async\" src=\"https:\/\/www.sambuichi.jp\/wp-content\/uploads\/2024\/06\/Meta-Model-and-Policy-Election-Element-5.png\" alt=\"Slide 5\" \/><\/span><\/p>\n<\/div>\n<\/blockquote>\n<div class=\"attribution\">\u2014 Louis Matherne<br \/>\n<cite>Chief of Taxonomy Development<\/cite><\/div>\n<\/div>\n<div class=\"paragraph\">\n<p><strong>\u5373\u6642(instant)-\u671f\u9593\u767a\u751f(accrual)<\/strong><\/p>\n<\/div>\n<div class=\"ulist\">\n<ul>\n<li>\u5373\u6642(instant)\u8981\u7d20\u3068\u3001\u5373\u6642(instant)\u8981\u7d20\u306b\u5bfe\u3059\u308b\u8cbb\u7528\u307e\u305f\u306f\u53ce\u76ca\u306e\u63d0\u4f9b\u3092\u8868\u3059\u671f\u9593\u767a\u751f(accrual)\u8981\u7d20\u306e\u95a2\u4fc2\u3092\u793a\u3059<br \/>\n(\u901a\u5e38\u306f\u8cc7\u7523\u307e\u305f\u306f\u8ca0\u50b5)<\/li>\n<li>\u5373\u6642(instant)\u8981\u7d20\u306b\u8a18\u9332\u3055\u308c\u305f\u975e\u73fe\u91d1\u53d6\u5f15<\/li>\n<li>\u30bd\u30fc\u30b9\u8981\u7d20\u306f\u5373\u6642(instant)\u3001\u30bf\u30fc\u30b2\u30c3\u30c8\u8981\u7d20\u306f\u671f\u9593<\/li>\n<\/ul>\n<\/div>\n<div class=\"quoteblock\">\n<blockquote>\n<div class=\"paragraph\">\n<p><span class=\"image\"><img decoding=\"async\" src=\"https:\/\/www.sambuichi.jp\/wp-content\/uploads\/2024\/06\/Meta-Model-and-Policy-Election-Element-6.png\" alt=\"Slide 6\" \/><\/span><\/p>\n<\/div>\n<\/blockquote>\n<div class=\"attribution\">\u2014 Louis Matherne, Chief of Taxonomy Development, FASB<br \/>\n<cite>Copyright 2024 by Financial Accounting Foundation, Norwalk CT. For non-commercial, educational\/academic purposes only.<\/cite><\/div>\n<\/div>\n<div class=\"paragraph\">\n<p><strong>\u5373\u6642(instant)-\u671f\u9593\u767a\u751f(accrual)<\/strong><\/p>\n<\/div>\n<div class=\"ulist\">\n<ul>\n<li>\u30e6\u30fc\u30b6\u30fc\u306b\u6b21\u306e\u3088\u3046\u306a\u30e1\u30ea\u30c3\u30c8\u304c\u3042\u308b:\n<div class=\"ulist\">\n<ul>\n<li>\u8cbb\u7528\u3068\u5bfe\u8cc7\u7523\u307e\u305f\u306f\u8cc7\u7523\u3068\u306e\u9593\u306e\u4f1a\u8a08\u95a2\u4fc2\u3092\u63d0\u4f9b\u3059\u308b<\/li>\n<li>\u6b8b\u9ad8\u304c\u8a72\u5f53\u3059\u308b\u671f\u9593\u8981\u7d20\u306b\u6d41\u308c\u8fbc\u3080\u3053\u3068\u3092\u4fdd\u8a3c<\/li>\n<li>\u975e\u73fe\u91d1\u8abf\u6574\u306e\u7279\u5b9a\u3092\u652f\u63f4\u3059\u308b<\/li>\n<\/ul>\n<\/div>\n<\/li>\n<li>\u4f8b:<br \/>\n\u968e\u5c64: \u5b9a\u7fa9<br \/>\n\u95a2\u4fc2: \u5373\u6642(instant)-\u671f\u9593\u767a\u751f(accrual)<\/li>\n<\/ul>\n<\/div>\n<div class=\"paragraph\">\n<p>\u6709\u9650\u8010\u7528\u5e74\u6570\u306e\u7121\u5f62\u8cc7\u7523\u3001\u7d2f\u8a08\u511f\u5374<br \/>\n\u7121\u5f62\u8cc7\u7523\u306e\u511f\u5374<\/p>\n<\/div>\n<div class=\"quoteblock\">\n<blockquote>\n<div class=\"paragraph\">\n<p><span class=\"image\"><img decoding=\"async\" src=\"https:\/\/www.sambuichi.jp\/wp-content\/uploads\/2024\/06\/Meta-Model-and-Policy-Election-Element-7.png\" alt=\"Slide 7\" \/><\/span><\/p>\n<\/div>\n<\/blockquote>\n<div class=\"attribution\">\u2014 Louis Matherne, Chief of Taxonomy Development, FASB<br \/>\n<cite>Copyright 2024 by Financial Accounting Foundation, Norwalk CT. For non-commercial, educational\/academic purposes only.<\/cite><\/div>\n<\/div>\n<div class=\"paragraph\">\n<p><strong>\u5373\u6642(instant)-\u53cd\u5bfe<\/strong><\/p>\n<\/div>\n<div class=\"ulist\">\n<ul>\n<li>\u5373\u6642(instant)\u8981\u7d20\u3068\u305d\u306e\u76f8\u6bba\u8981\u7d20\u306e\u95a2\u4fc2\u3092\u793a\u3059<\/li>\n<li>\u95a2\u4fc2\u306b\u3042\u308b\u4e21\u65b9\u306e\u8981\u7d20\u306f\u5373\u6642(instant)\u3067\u3042\u308b\u5fc5\u8981\u304c\u3042\u308b<\/li>\n<li>\u30bd\u30fc\u30b9\u8981\u7d20\u306b\u501f\u65b9\u6b8b\u9ad8\u304c\u3042\u308b\u5834\u5408\u3001\u30bf\u30fc\u30b2\u30c3\u30c8\u8981\u7d20\u306b\u306f\u8cb8\u65b9\u6b8b\u9ad8\u304c\u3042\u308a\u3001\u305d\u306e\u9006\u3082\u540c\u69d8<\/li>\n<\/ul>\n<\/div>\n<div class=\"quoteblock\">\n<blockquote>\n<div class=\"paragraph\">\n<p><span class=\"image\"><img decoding=\"async\" src=\"https:\/\/www.sambuichi.jp\/wp-content\/uploads\/2024\/06\/Meta-Model-and-Policy-Election-Element-8.png\" alt=\"Slide 8\" \/><\/span><\/p>\n<\/div>\n<\/blockquote>\n<div class=\"attribution\">\u2014 Louis Matherne, Chief of Taxonomy Development, FASB<br \/>\n<cite>Copyright 2024 by Financial Accounting Foundation, Norwalk CT. For non-commercial, educational\/academic purposes only.<\/cite><\/div>\n<\/div>\n<div class=\"paragraph\">\n<p><strong>\u5373\u6642(instant)-\u53cd\u5bfe<\/strong><\/p>\n<\/div>\n<div class=\"ulist\">\n<ul>\n<li>\u30e6\u30fc\u30b6\u30fc\u306b\u6b21\u306e\u3088\u3046\u306a\u30e1\u30ea\u30c3\u30c8\u304c\u3042\u308b:\n<div class=\"ulist\">\n<ul>\n<li>\u76f8\u6bba\u52d8\u5b9a\u3068\u76f8\u6bba\u5bfe\u8c61\u306e\u8cc7\u7523\u307e\u305f\u306f\u8ca0\u50b5\u3068\u306e\u9593\u306e\u4f1a\u8a08\u95a2\u4fc2\u3092\u63d0\u4f9b\u3059\u308b<\/li>\n<li>\u76f8\u6bba\u52d8\u5b9a\u304c\u30e6\u30fc\u30b6\u30fc\u306b\u3088\u3063\u3066\u9069\u5207\u306b\u5206\u985e\u3055\u308c\u3066\u3044\u308b\u3053\u3068\u3092\u78ba\u8a8d\u3059\u308b<\/li>\n<\/ul>\n<\/div>\n<\/li>\n<li>\u4f8b:<br \/>\n\u968e\u5c64: \u5b9a\u7fa9<br \/>\n\u95a2\u4fc2: \u5373\u6642(instant)-\u53cd\u5bfe<\/li>\n<\/ul>\n<\/div>\n<div class=\"paragraph\">\n<p>\u6709\u9650\u8010\u7528\u5e74\u6570\u306e\u7121\u5f62\u8cc7\u7523\u3001\u7dcf\u984d<br \/>\n\u6709\u9650\u8010\u7528\u5e74\u6570\u306e\u7121\u5f62\u8cc7\u7523\u3001\u7d2f\u8a08\u511f\u5374<\/p>\n<\/div>\n<div class=\"quoteblock\">\n<blockquote>\n<div class=\"paragraph\">\n<p><span class=\"image\"><img decoding=\"async\" src=\"https:\/\/www.sambuichi.jp\/wp-content\/uploads\/2024\/06\/Meta-Model-and-Policy-Election-Element-9.png\" alt=\"Slide 9\" \/><\/span><\/p>\n<\/div>\n<\/blockquote>\n<div class=\"attribution\">\u2014 Louis Matherne, Chief of Taxonomy Development, FASB<br \/>\n<cite>Copyright 2024 by Financial Accounting Foundation, Norwalk CT. For non-commercial, educational\/academic purposes only.<\/cite><\/div>\n<\/div>\n<div class=\"paragraph\">\n<p><strong>\u5373\u6642(instant)-\u6d41\u5165<\/strong><\/p>\n<\/div>\n<div class=\"ulist\">\n<ul>\n<li>\u5373\u6642(instant)\u8981\u7d20\u3068\u6d41\u5165\u671f\u9593\u767a\u751f(accrual)\u8981\u7d20\u306e\u95a2\u4fc2\u3092\u793a\u3059<\/li>\n<li>\u501f\u65b9\u6b8b\u9ad8\u306e\u3042\u308b\u5373\u6642(instant)\u8981\u7d20\u306b\u306f\u3001\u501f\u65b9\u6b8b\u9ad8\u306e\u3042\u308b\u6d41\u5165\u8981\u7d20\u304c\u95a2\u9023\u4ed8\u3051\u3089\u308c\u308b<\/li>\n<li>\u8cb8\u65b9\u6b8b\u9ad8\u306e\u3042\u308b\u5373\u6642(instant)\u8981\u7d20\u306b\u306f\u3001\u8cb8\u65b9\u6b8b\u9ad8\u306e\u3042\u308b\u6d41\u5165\u8981\u7d20\u304c\u95a2\u9023\u4ed8\u3051\u3089\u308c\u308b<\/li>\n<li>US GAAP \u8ca1\u52d9\u5831\u544a\u30bf\u30af\u30bd\u30ce\u30df\u30fc (GRT) \u306b\u306f\u3001\u3044\u304f\u3064\u304b\u306e\u77db\u76fe\u304c\u3042\u308b<\/li>\n<\/ul>\n<\/div>\n<div class=\"quoteblock\">\n<blockquote>\n<div class=\"paragraph\">\n<p><span class=\"image\"><img decoding=\"async\" src=\"https:\/\/www.sambuichi.jp\/wp-content\/uploads\/2024\/06\/Meta-Model-and-Policy-Election-Element-10.png\" alt=\"Slide 10\" \/><\/span><\/p>\n<\/div>\n<\/blockquote>\n<div class=\"attribution\">\u2014 Louis Matherne, Chief of Taxonomy Development, FASB<br \/>\n<cite>Copyright 2024 by Financial Accounting Foundation, Norwalk CT. For non-commercial, educational\/academic purposes only.<\/cite><\/div>\n<\/div>\n<div class=\"paragraph\">\n<p><strong>\u5373\u6642(instant)-\u6d41\u5165<\/strong><\/p>\n<\/div>\n<div class=\"ulist\">\n<ul>\n<li>\u30e6\u30fc\u30b6\u30fc\u306b\u6b21\u306e\u3088\u3046\u306a\u30e1\u30ea\u30c3\u30c8\u304c\u3042\u308b:\n<div class=\"ulist\">\n<ul>\n<li>\u8cb8\u501f\u5bfe\u7167\u8868\u8981\u7d20\u3078\u306e\u6d41\u5165\u307e\u305f\u306f\u5897\u52a0\u3092\u8868\u3059\u8981\u7d20\u79d1\u76ee\u9593\u306e\u4f1a\u8a08\u95a2\u4fc2\u3092\u63d0\u4f9b\u3059\u308b<\/li>\n<li>\u73fe\u91d1\u6d41\u5165\u8981\u7d20\u3068\u975e\u73fe\u91d1\u767a\u751f\u8981\u7d20\u3092\u533a\u5225\u3059\u308b<\/li>\n<\/ul>\n<\/div>\n<\/li>\n<li>\u4f8b:<br \/>\n\u968e\u5c64: \u5b9a\u7fa9<br \/>\n\u95a2\u4fc2: \u5373\u6642(instant)-\u6d41\u5165<\/li>\n<\/ul>\n<\/div>\n<div class=\"paragraph\">\n<p>\u73fe\u91d1<br \/>\n\u56fa\u5b9a\u8cc7\u7523\u306e\u58f2\u5374\u53ce\u76ca<\/p>\n<\/div>\n<div class=\"quoteblock\">\n<blockquote>\n<div class=\"paragraph\">\n<p><span class=\"image\"><img decoding=\"async\" src=\"https:\/\/www.sambuichi.jp\/wp-content\/uploads\/2024\/06\/Meta-Model-and-Policy-Election-Element-11.png\" alt=\"Slide 11\" \/><\/span><\/p>\n<\/div>\n<\/blockquote>\n<div class=\"attribution\">\u2014 Louis Matherne, Chief of Taxonomy Development, FASB<br \/>\n<cite>Copyright 2024 by Financial Accounting Foundation, Norwalk CT. For non-commercial, educational\/academic purposes only.<\/cite><\/div>\n<\/div>\n<div class=\"paragraph\">\n<p><strong>\u5373\u6642(instant)-\u6d41\u51fa<\/strong><\/p>\n<\/div>\n<div class=\"ulist\">\n<ul>\n<li>\u5373\u6642(instant)\u8981\u7d20\u3068\u6d41\u51fa\u671f\u9593\u8981\u7d20\u306e\u95a2\u4fc2\u3092\u793a\u3059<\/li>\n<li>\u501f\u65b9\u6b8b\u9ad8\u306e\u3042\u308b\u5373\u6642(instant)\u8981\u7d20\u306b\u306f\u3001\u8cb8\u65b9\u6b8b\u9ad8\u306e\u3042\u308b\u95a2\u9023\u3059\u308b\u6d41\u51fa\u8981\u7d20\u304c\u3042\u308b<\/li>\n<li>\u8cb8\u65b9\u6b8b\u9ad8\u306e\u3042\u308b\u5373\u6642(instant)\u8981\u7d20\u306b\u306f\u3001\u501f\u65b9\u6b8b\u9ad8\u306e\u3042\u308b\u95a2\u9023\u3059\u308b\u6d41\u51fa\u8981\u7d20\u304c\u3042\u308b<\/li>\n<li>US GAAP \u8ca1\u52d9\u5831\u544a\u30bf\u30af\u30bd\u30ce\u30df\u30fc (GRT) \u306b\u306f\u3044\u304f\u3064\u304b\u306e\u77db\u76fe\u304c\u3042\u308b<\/li>\n<\/ul>\n<\/div>\n<div class=\"quoteblock\">\n<blockquote>\n<div class=\"paragraph\">\n<p><span class=\"image\"><img decoding=\"async\" src=\"https:\/\/www.sambuichi.jp\/wp-content\/uploads\/2024\/06\/Meta-Model-and-Policy-Election-Element-12.png\" alt=\"Slide 12\" \/><\/span><\/p>\n<\/div>\n<\/blockquote>\n<div class=\"attribution\">\u2014 Louis Matherne, Chief of Taxonomy Development, FASB<br \/>\n<cite>Copyright 2024 by Financial Accounting Foundation, Norwalk CT. For non-commercial, educational\/academic purposes only.<\/cite><\/div>\n<\/div>\n<div class=\"paragraph\">\n<p><strong>\u5373\u6642(instant)-\u6d41\u51fa<\/strong><\/p>\n<\/div>\n<div class=\"ulist\">\n<ul>\n<li>\u30e6\u30fc\u30b6\u30fc\u306b\u6b21\u306e\u3088\u3046\u306a\u30e1\u30ea\u30c3\u30c8\u304c\u3042\u308b:\n<div class=\"ulist\">\n<ul>\n<li>\u8cb8\u501f\u5bfe\u7167\u8868\u8981\u7d20\u3078\u306e\u6d41\u51fa\u307e\u305f\u306f\u6e1b\u5c11\u3092\u8868\u3059\u8981\u7d20\u9593\u306e\u4f1a\u8a08\u95a2\u4fc2\u3092\u63d0\u4f9b\u3059\u308b<\/li>\n<li>\u73fe\u91d1\u6d41\u51fa\u8981\u7d20\u3068\u975e\u73fe\u91d1\u8cbb\u7528\u8981\u7d20\u3092\u533a\u5225\u3059\u308b<\/li>\n<\/ul>\n<\/div>\n<\/li>\n<li>\u4f8b:<br \/>\n\u968e\u5c64: \u5b9a\u7fa9<br \/>\n\u95a2\u4fc2: \u5373\u6642(instant)-\u6d41\u51fa<\/li>\n<\/ul>\n<\/div>\n<div class=\"paragraph\">\n<p>\u73fe\u91d1<br \/>\n\u56fa\u5b9a\u8cc7\u7523\u306e\u53d6\u5f97\u652f\u51fa<\/p>\n<\/div>\n<div class=\"quoteblock\">\n<blockquote>\n<div class=\"paragraph\">\n<p><span class=\"image\"><img decoding=\"async\" src=\"https:\/\/www.sambuichi.jp\/wp-content\/uploads\/2024\/06\/Meta-Model-and-Policy-Election-Element-13.png\" alt=\"Slide 13\" \/><\/span><\/p>\n<\/div>\n<\/blockquote>\n<div class=\"attribution\">\u2014 Louis Matherne, Chief of Taxonomy Development, FASB<br \/>\n<cite>Copyright 2024 by Financial Accounting Foundation, Norwalk CT. For non-commercial, educational\/academic purposes only.<\/cite><\/div>\n<\/div>\n<div class=\"paragraph\">\n<p><strong>\u7279\u6027-\u6982\u5ff5<\/strong><\/p>\n<\/div>\n<div class=\"ulist\">\n<ul>\n<li>\u8981\u7d20\u306e\u5358\u4e00\u306e\u7279\u6027\u3092\u793a\u3059\n<div class=\"ulist\">\n<ul>\n<li>\u7279\u6027\u306e\u4f8b: + \u904b\u7528\u3001\u8cc7\u91d1\u8abf\u9054\u3001\u6295\u8cc7\u3001\u73fe\u5728\u3001\u975e\u73fe\u5728\u3001\u63a8\u5b9a\u767a\u751f\u984d\u3001\u7d99\u7d9a\u3001\u4e2d\u6b62\u306a\u3069<\/li>\n<\/ul>\n<\/div>\n<\/li>\n<li>\u7279\u6027\u306f domainItemType \u8981\u7d20\u3067\u4f1d\u9054\u3055\u308c\u308b<\/li>\n<li>\u7279\u6027\u3068\u8981\u7d20\u306e\u95a2\u4fc2<\/li>\n<li>\u30af\u30e9\u30b9\u3068\u30b5\u30d6\u30af\u30e9\u30b9\u306e\u95a2\u4fc2\u3067\u4f7f\u7528\u3055\u308c\u308b\n<div class=\"ulist\">\n<ul>\n<li>\u30af\u30e9\u30b9\u8981\u7d20\u306e\u30b5\u30d6\u30af\u30e9\u30b9\u306f\u7279\u6027\u3092\u7d99\u627f\u3059\u308b<\/li>\n<\/ul>\n<\/div>\n<\/li>\n<\/ul>\n<\/div>\n<\/div>\n<\/div>\n<div class=\"sect1\">\n<h2 id=\"_meta_model_relationships\">2. Meta Model Relationships<\/h2>\n<div class=\"sectionbody\">\n<div class=\"quoteblock\">\n<blockquote>\n<div class=\"paragraph\">\n<p><span class=\"image\"><img decoding=\"async\" src=\"https:\/\/www.sambuichi.jp\/wp-content\/uploads\/2024\/06\/Meta-Model-and-Policy-Election-Element-14.png\" alt=\"Slide 14\" \/><\/span><\/p>\n<\/div>\n<\/blockquote>\n<div class=\"attribution\">\u2014 Louis Matherne, Chief of Taxonomy Development, FASB<br \/>\n<cite>Copyright 2024 by Financial Accounting Foundation, Norwalk CT. For non-commercial, educational\/academic purposes only.<\/cite><\/div>\n<\/div>\n<div class=\"paragraph\">\n<p><strong>\u7279\u6027-\u6982\u5ff5<\/strong><\/p>\n<\/div>\n<div class=\"ulist\">\n<ul>\n<li>\u30e6\u30fc\u30b6\u30fc\u306b\u6b21\u306e\u3088\u3046\u306a\u30e1\u30ea\u30c3\u30c8\u304c\u3042\u308b:\n<div class=\"ulist\">\n<ul>\n<li>\u4f1a\u8a08\u7279\u6027\u306b\u57fa\u3065\u3044\u3066\u8981\u7d20\u3092\u691c\u7d22\u3067\u304d\u308b\u3088\u3046\u306b\u3059\u308b<\/li>\n<li>\u7279\u6027\u306b\u57fa\u3065\u3044\u3066\u8981\u7d20\u306e\u4e00\u89a7\u3092\u81ea\u52d5\u751f\u6210\u3059\u308b<\/li>\n<li>\u4f8b:<br \/>\n\u968e\u5c64: \u5b9a\u7fa9<br \/>\n\u95a2\u4fc2: \u7279\u6027-\u6982\u5ff5<\/li>\n<\/ul>\n<\/div>\n<\/li>\n<\/ul>\n<\/div>\n<div class=\"paragraph\">\n<p>\u6d41\u52d5 [\u30e1\u30f3\u30d0\u30fc]<br \/>\n\u6d41\u52d5\u8cc7\u7523<\/p>\n<\/div>\n<div class=\"quoteblock\">\n<blockquote>\n<div class=\"paragraph\">\n<p><span class=\"image\"><img decoding=\"async\" src=\"https:\/\/www.sambuichi.jp\/wp-content\/uploads\/2024\/06\/Meta-Model-and-Policy-Election-Element-15.png\" alt=\"Slide 15\" \/><\/span><\/p>\n<\/div>\n<\/blockquote>\n<div class=\"attribution\">\u2014 Louis Matherne, Chief of Taxonomy Development, FASB<br \/>\n<cite>Copyright 2024 by Financial Accounting Foundation, Norwalk CT. For non-commercial, educational\/academic purposes only.<\/cite><\/div>\n<\/div>\n<div class=\"paragraph\">\n<p><strong>\u7279\u6027-\u30c9\u30e1\u30a4\u30f3<\/strong><\/p>\n<\/div>\n<div class=\"ulist\">\n<ul>\n<li>\u30bf\u30fc\u30b2\u30c3\u30c8\u30c9\u30e1\u30a4\u30f3\u7279\u6027\u8981\u7d20\u304c\u30bd\u30fc\u30b9\u7279\u6027\u30bf\u30a4\u30d7\u306e\u5024\u306e\u30ea\u30b9\u30c8\u3092\u542b\u3080\u3053\u3068\u3092\u793a\u3059<\/li>\n<li>\u7279\u6027-\u6982\u5ff5\u95a2\u4fc2\u306e\u30bf\u30fc\u30b2\u30c3\u30c8\u3067\u3042\u308b\u8981\u7d20\u306f\u3001\u7279\u6027\u306e\u30c9\u30e1\u30a4\u30f3\u304b\u30891\u3064\u4ee5\u4e0a\u306e\u7279\u6027\u3092\u6301\u3064\u3053\u3068\u306f\u3067\u304d\u306a\u3044<\/li>\n<li>2\u3064\u306edomainItemType\u8981\u7d20\u306e\u95a2\u4fc2<\/li>\n<li>\u30c9\u30e1\u30a4\u30f3\u30e1\u30f3\u30d0\u30fc\u304a\u3088\u3073\u7279\u6027-\u6982\u5ff5\u95a2\u4fc2\u3068\u9023\u643a<\/li>\n<\/ul>\n<\/div>\n<div class=\"quoteblock\">\n<blockquote>\n<div class=\"paragraph\">\n<p><span class=\"image\"><img decoding=\"async\" src=\"https:\/\/www.sambuichi.jp\/wp-content\/uploads\/2024\/06\/Meta-Model-and-Policy-Election-Element-16.png\" alt=\"Slide 16\" \/><\/span><\/p>\n<\/div>\n<\/blockquote>\n<div class=\"attribution\">\u2014 Louis Matherne, Chief of Taxonomy Development, FASB<br \/>\n<cite>Copyright 2024 by Financial Accounting Foundation, Norwalk CT. For non-commercial, educational\/academic purposes only.<\/cite><\/div>\n<\/div>\n<div class=\"paragraph\">\n<p><strong>\u7279\u6027-\u30c9\u30e1\u30a4\u30f3\u306e\u5229\u70b9<\/strong><\/p>\n<\/div>\n<div class=\"ulist\">\n<ul>\n<li>\u30e6\u30fc\u30b6\u30fc\u306b\u6b21\u306e\u3088\u3046\u306a\u30e1\u30ea\u30c3\u30c8\u304c\u3042\u308b:\n<div class=\"ulist\">\n<ul>\n<li>\u77db\u76fe\u3059\u308b\u4f1a\u8a08\u5c5e\u6027\u304c\u8981\u7d20\u306b\u5272\u308a\u5f53\u3066\u3089\u308c\u306a\u3044\u3053\u3068\u3092\u4fdd\u8a3c<\/li>\n<\/ul>\n<\/div>\n<\/li>\n<li>\u4f8b:<\/li>\n<\/ul>\n<\/div>\n<table class=\"tableblock frame-all grid-all stretch\">\n<colgroup>\n<col style=\"width: 33.3333%;\" \/>\n<col style=\"width: 33.3333%;\" \/>\n<col style=\"width: 33.3334%;\" \/> <\/colgroup>\n<thead>\n<tr>\n<th class=\"tableblock halign-center valign-top\">trait-domain<\/th>\n<th class=\"tableblock halign-center valign-top\">domain-member<\/th>\n<th class=\"tableblock halign-center valign-top\">trait-concept<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">\u968e\u5c64: \u5b9a\u7fa9<br \/>\n\u95a2\u4fc2: \u7279\u6027-\u30c9\u30e1\u30a4\u30f3<br \/>\n\u6d41\u52d5\u6027 [\u7279\u6027]<br \/>\n\u6d41\u52d5\u6027 [\u30c9\u30e1\u30a4\u30f3]<\/p>\n<\/td>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">\u968e\u5c64: \u5b9a\u7fa9<br \/>\n\u95a2\u4fc2: \u30c9\u30e1\u30a4\u30f3-\u30e1\u30f3\u30d0\u30fc<br \/>\n\u6d41\u52d5\u6027 [\u30c9\u30e1\u30a4\u30f3]<br \/>\n\u6d41\u52d5 [\u30e1\u30f3\u30d0\u30fc]<\/p>\n<\/td>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">\u968e\u5c64: \u5b9a\u7fa9<br \/>\n\u95a2\u4fc2: \u7279\u6027-\u6982\u5ff5<br \/>\n\u6d41\u52d5 [\u30e1\u30f3\u30d0\u30fc]<br \/>\n\u6d41\u52d5\u8cc7\u7523<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<div class=\"quoteblock\">\n<blockquote>\n<div class=\"paragraph\">\n<p><span class=\"image\"><img decoding=\"async\" src=\"https:\/\/www.sambuichi.jp\/wp-content\/uploads\/2024\/06\/Meta-Model-and-Policy-Election-Element-17.png\" alt=\"Slide 17\" \/><\/span><\/p>\n<\/div>\n<\/blockquote>\n<div class=\"attribution\">\u2014 Louis Matherne, Chief of Taxonomy Development, FASB<br \/>\n<cite>Copyright 2024 by Financial Accounting Foundation, Norwalk CT. For non-commercial, educational\/academic purposes only.<\/cite><\/div>\n<\/div>\n<div class=\"paragraph\">\n<p><strong>\u30af\u30e9\u30b9-\u30b5\u30d6\u30af\u30e9\u30b9<\/strong><\/p>\n<\/div>\n<div class=\"ulist\">\n<ul>\n<li>\u30bf\u30fc\u30b2\u30c3\u30c8\u8981\u7d20\u304c\u30bd\u30fc\u30b9\u8981\u7d20\u3068\u540c\u3058\u5c5e\u6027\u3092\u6301\u3061\u3001\u3055\u3089\u306b\u4fee\u98fe\u5b50\u304c\u8ffd\u52a0\u3055\u308c\u308b\u95a2\u4fc2\u3092\u793a\u3059<\/li>\n<li>\u30af\u30e9\u30b9\u30bd\u30fc\u30b9\u8981\u7d20\u306e\u3059\u3079\u3066\u306e\u7279\u6027\u306f\u30bf\u30fc\u30b2\u30c3\u30c8\u30b5\u30d6\u30af\u30e9\u30b9\u8981\u7d20\u306b\u3082\u9069\u7528\u3055\u308c\u308b<\/li>\n<li>\u4efb\u610f\u306e\u968e\u5c64\u69cb\u9020\u306e\u57fa\u672c<\/li>\n<\/ul>\n<\/div>\n<div class=\"quoteblock\">\n<blockquote>\n<div class=\"paragraph\">\n<p><span class=\"image\"><img decoding=\"async\" src=\"https:\/\/www.sambuichi.jp\/wp-content\/uploads\/2024\/06\/Meta-Model-and-Policy-Election-Element-18.png\" alt=\"Slide 18\" \/><\/span><\/p>\n<\/div>\n<\/blockquote>\n<div class=\"attribution\">\u2014 Louis Matherne, Chief of Taxonomy Development, FASB<br \/>\n<cite>Copyright 2024 by Financial Accounting Foundation, Norwalk CT. For non-commercial, educational\/academic purposes only.<\/cite><\/div>\n<\/div>\n<div class=\"paragraph\">\n<p><strong>\u30af\u30e9\u30b9-\u30b5\u30d6\u30af\u30e9\u30b9\u306e\u5229\u70b9<\/strong><\/p>\n<\/div>\n<div class=\"ulist\">\n<ul>\n<li>\u5404\u8981\u7d20\u306e\u7279\u6027\u3092\u7406\u89e3\u3057\u3084\u3059\u304f\u3059\u308b<\/li>\n<li>\u4f8b:<br \/>\n\u968e\u5c64: \u5b9a\u7fa9<br \/>\n\u95a2\u4fc2: \u30af\u30e9\u30b9-\u30b5\u30d6\u30af\u30e9\u30b9<\/li>\n<\/ul>\n<\/div>\n<div class=\"paragraph\">\n<p>\u6d41\u52d5\u8cc7\u7523<br \/>\n\u524d\u6255\u8cbb\u7528\u3001\u6d41\u52d5<\/p>\n<\/div>\n<div class=\"quoteblock\">\n<blockquote>\n<div class=\"paragraph\">\n<p><span class=\"image\"><img decoding=\"async\" src=\"https:\/\/www.sambuichi.jp\/wp-content\/uploads\/2024\/06\/Meta-Model-and-Policy-Election-Element-19.png\" alt=\"Slide 19\" \/><\/span><\/p>\n<\/div>\n<\/blockquote>\n<div class=\"attribution\">\u2014 Louis Matherne, Chief of Taxonomy Development, FASB<br \/>\n<cite>Copyright 2024 by Financial Accounting Foundation, Norwalk CT. For non-commercial, educational\/academic purposes only.<\/cite><\/div>\n<\/div>\n<div class=\"paragraph\">\n<p><strong>\u6982\u5ff5-\u6b21\u5143\u540c\u7b49<\/strong><\/p>\n<\/div>\n<div class=\"ulist\">\n<ul>\n<li>\u4ed6\u306e\u8981\u7d20\u304a\u3088\u3073\u6b21\u5143\u30e1\u30f3\u30d0\u30fc\u306e\u7d44\u307f\u5408\u308f\u305b\u3068\u6b21\u5143\u7684\u306b\u540c\u7b49\u306e\u8981\u7d20\u3092\u793a\u3059<\/li>\n<li>\u30bd\u30fc\u30b9\u8981\u7d20\u306f\u5358\u4e00\u8981\u7d20\u3067\u3042\u308a\u3001\u30bf\u30fc\u30b2\u30c3\u30c8\u8981\u7d20\u306f\u7d44\u307f\u5408\u308f\u305b\u3066\u540c\u3058\u6982\u5ff5\u3092\u5408\u6210\u7684\u306b\u4f5c\u6210<\/li>\n<li>\u30bd\u30fc\u30b9\u8981\u7d20\u306f\u5358\u4e00\u306e\u8981\u7d20\u3067\u3042\u308a\u3001\u30bf\u30fc\u30b2\u30c3\u30c8\u8981\u7d20\u306f\u5408\u6210\u7684\u306b\u540c\u3058\u6982\u5ff5\u3092\u4f5c\u6210\u3059\u308b\u305f\u3081\u306b\u7d50\u5408\u3055\u308c\u308b\n<div class=\"ulist\">\n<ul>\n<li>\u30bf\u30fc\u30b2\u30c3\u30c8\u8981\u7d20\u306f\u6b21\u306e\u8981\u7d20\u3067\u69cb\u6210\u3055\u308c\u308b:\n<div class=\"ulist\">\n<ul>\n<li>\u540c\u3058\u30c7\u30fc\u30bf\u578b\u306e\u30d7\u30e9\u30a4\u30de\u30ea\u8981\u7d20<\/li>\n<li>\u30c7\u30a3\u30e1\u30f3\u30b7\u30e7\u30f3\u8981\u7d20<\/li>\n<li>domainItemType \u8981\u7d20<\/li>\n<\/ul>\n<\/div>\n<\/li>\n<\/ul>\n<\/div>\n<\/li>\n<\/ul>\n<\/div>\n<div class=\"quoteblock\">\n<blockquote>\n<div class=\"paragraph\">\n<p><span class=\"image\"><img decoding=\"async\" src=\"https:\/\/www.sambuichi.jp\/wp-content\/uploads\/2024\/06\/Meta-Model-and-Policy-Election-Element-20.png\" alt=\"Slide 20\" \/><\/span><\/p>\n<\/div>\n<\/blockquote>\n<div class=\"attribution\">\u2014 Louis Matherne, Chief of Taxonomy Development, FASB<br \/>\n<cite>Copyright 2024 by Financial Accounting Foundation, Norwalk CT. For non-commercial, educational\/academic purposes only.<\/cite><\/div>\n<\/div>\n<div class=\"paragraph\">\n<p><strong>\u6982\u5ff5-\u6b21\u5143\u540c\u7b49\u306e\u5229\u70b9<\/strong><\/p>\n<\/div>\n<div class=\"ulist\">\n<ul>\n<li>\u540c\u7b49\u306e\u4f1a\u8a08\u6982\u5ff5\u3092\u7279\u5b9a\u3057\u3066\u30e6\u30fc\u30b6\u30fc\u306e\u6bd4\u8f03\u5206\u6790\u3092\u652f\u63f4<\/li>\n<li>\u4f8b:<br \/>\n\u968e\u5c64: \u5b9a\u7fa9<br \/>\n\u95a2\u4fc2: \u6982\u5ff5-\u6b21\u5143-\u540c\u7b49<\/li>\n<\/ul>\n<\/div>\n<div class=\"paragraph\">\n<p>\u672a\u51e6\u5206\u5229\u76ca\u5270\u4f59\u91d1<br \/>\n\u975e\u652f\u914d\u6301\u5206\u3092\u542b\u3080\u682a\u4e3b\u8cc7\u672c<br \/>\n\u8cc7\u672c\u69cb\u6210\u8981\u7d20 [\u8ef8]<br \/>\n\u672a\u51e6\u5206\u5229\u76ca\u5270\u4f59\u91d1 [\u30e1\u30f3\u30d0\u30fc]<\/p>\n<\/div>\n<\/div>\n<\/div>\n<div class=\"sect1\">\n<h2 id=\"_status\">3. Status<\/h2>\n<div class=\"sectionbody\">\n<div class=\"quoteblock\">\n<blockquote>\n<div class=\"paragraph\">\n<p><span class=\"image\"><img decoding=\"async\" src=\"https:\/\/www.sambuichi.jp\/wp-content\/uploads\/2024\/06\/Meta-Model-and-Policy-Election-Element-21.png\" alt=\"Slide 21\" \/><\/span><\/p>\n<\/div>\n<\/blockquote>\n<div class=\"attribution\">\u2014 Louis Matherne, Chief of Taxonomy Development, FASB<br \/>\n<cite>Copyright 2024 by Financial Accounting Foundation, Norwalk CT. For non-commercial, educational\/academic purposes only.<\/cite><\/div>\n<\/div>\n<div class=\"paragraph\">\n<p><strong>\u30b9\u30c6\u30fc\u30bf\u30b9<\/strong><br \/>\n&#8211; \u3053\u306e\u30e1\u30bf\u30e2\u30c7\u30eb\u306f2024\u5e74\u306eUS GAAP Financial Reporting Taxonomy (GRT) \u306b\u542b\u307e\u308c\u3066\u3044\u307e\u3059\u3002<br \/>\n&#8211; \u30e1\u30bf\u30e2\u30c7\u30eb\u306e\u958b\u767a\u306f2024\u5e74\u3082\u7d99\u7d9a\u3055\u308c\u3001\u95a2\u4fc2\u306e\u5b8c\u4e86\u3084\u8ffd\u52a0\u306e\u95a2\u4fc2\u30bf\u30a4\u30d7\u306e\u7279\u5b9a\u304c\u9032\u3081\u3089\u308c\u307e\u3059\u3002<br \/>\n&#8211; \u6559\u80b2\u3001\u6307\u5c0e\u3001\u5e83\u5831\u6d3b\u52d5\u304c\u7d99\u7d9a\u3057\u3066\u884c\u308f\u308c\u307e\u3059\u3002<\/p>\n<\/div>\n<\/div>\n<\/div>\n<div class=\"sect1\">\n<h2 id=\"_accessing_the_taxonomy\">4. Accessing the Taxonomy<\/h2>\n<div class=\"sectionbody\">\n<div class=\"quoteblock\">\n<blockquote>\n<div class=\"paragraph\">\n<p><span class=\"image\"><img decoding=\"async\" src=\"https:\/\/www.sambuichi.jp\/wp-content\/uploads\/2024\/06\/Meta-Model-and-Policy-Election-Element-22.png\" alt=\"Slide 22\" \/><\/span><\/p>\n<\/div>\n<\/blockquote>\n<div class=\"attribution\">\u2014 Louis Matherne, Chief of Taxonomy Development, FASB<br \/>\n<cite>Copyright 2024 by Financial Accounting Foundation, Norwalk CT. For non-commercial, educational\/academic purposes only.<\/cite><\/div>\n<\/div>\n<div class=\"paragraph\">\n<p><strong>\u30bf\u30af\u30bd\u30ce\u30df\u3078\u306e\u30a2\u30af\u30bb\u30b9<\/strong><\/p>\n<\/div>\n<div class=\"paragraph\">\n<p>\u30e1\u30bf\u30e2\u30c7\u30eb\u306f\u3001<a href=\"https:\/\/xbrlview.fasb.org\/yeti\/resources\/yeti-gwt\/Yeti.jsp#tax~(id~241*v~10234)!net~(a~5000*l~1116)!lang~(code~en-us)!rg~(rg~32*p~12)\">TORCS<\/a>\u3067\u516c\u958b<br \/>\n<span class=\"image\"><img decoding=\"async\" src=\"https:\/\/www.sambuichi.jp\/wp-content\/uploads\/2024\/06\/TORCS.png\" alt=\"TORCS\" \/><\/span><\/p>\n<\/div>\n<div class=\"paragraph\">\n<p>\u30bf\u30af\u30bd\u30ce\u30df\u30d5\u30a1\u30a4\u30eb\u306f\u4ee5\u4e0b\u3067\u5229\u7528\u53ef\u80fd\uff1a<br \/>\n<a class=\"bare\" href=\"https:\/\/xbrl.fasb.org\/us-gaap\/2024\/meta\/\">https:\/\/xbrl.fasb.org\/us-gaap\/2024\/meta\/<\/a><\/p>\n<\/div>\n<\/div>\n<\/div>\n<div class=\"sect1\">\n<h2 id=\"_policy_election_relationships\">5. Policy Election Relationships<\/h2>\n<div class=\"sectionbody\">\n<div class=\"quoteblock\">\n<blockquote>\n<div class=\"paragraph\">\n<p><span class=\"image\"><img decoding=\"async\" src=\"https:\/\/www.sambuichi.jp\/wp-content\/uploads\/2024\/06\/Meta-Model-and-Policy-Election-Element-23.png\" alt=\"Slide 23\" \/><\/span><\/p>\n<\/div>\n<\/blockquote>\n<div class=\"attribution\">\u2014 Louis Matherne, Chief of Taxonomy Development, FASB<br \/>\n<cite>Copyright 2024 by Financial Accounting Foundation, Norwalk CT. For non-commercial, educational\/academic purposes only.<\/cite><\/div>\n<\/div>\n<div class=\"quoteblock\">\n<blockquote>\n<div class=\"paragraph\">\n<p><span class=\"image\"><img decoding=\"async\" src=\"https:\/\/www.sambuichi.jp\/wp-content\/uploads\/2024\/06\/Meta-Model-and-Policy-Election-Element-24.png\" alt=\"Slide 24\" \/><\/span><\/p>\n<\/div>\n<\/blockquote>\n<div class=\"attribution\">\u2014 Louis Matherne, Chief of Taxonomy Development, FASB<br \/>\n<cite>Copyright 2024 by Financial Accounting Foundation, Norwalk CT. For non-commercial, educational\/academic purposes only.<\/cite><\/div>\n<\/div>\n<div class=\"paragraph\">\n<p><strong>\u76ee\u7684<br \/>\n<strong> \u30dd\u30ea\u30b7\u30fc\u9078\u629e\u8981\u7d20\u3068\u95a2\u9023\u3059\u308b\u91d1\u92ad\/\u6570\u5024\u8981\u7d20\u3092\u30ea\u30f3\u30af\u3059\u308b\u95a2\u4fc2\u3092 US GAAP \u8ca1\u52d9\u5831\u544a\u30bf\u30af\u30bd\u30ce\u30df\u30fc (GRT) \u306b\u63d0\u4f9b\u3059\u308b<br \/>\n<\/strong><\/strong> \u73fe\u5728\u3001\u30dd\u30ea\u30b7\u30fc\u60c5\u5831\u306f\u3081\u3063\u305f\u306b\u30bf\u30b0\u4ed8\u3051\u3055\u308c\u306a\u3044<br \/>\n<strong>*<\/strong>* \u30d7\u30ed\u30b0\u30e9\u30e0\u3067\u53ce\u96c6\u3059\u308b\u306e\u306f\u56f0\u96e3<\/p>\n<\/div>\n<div class=\"ulist\">\n<ul>\n<li>\u76ee\u7684\u306f\u3001\u6d3b\u7528\u3067\u304d\u308b\u95a2\u4fc2\u3092\u63d0\u4f9b\u3059\u308b\u3053\u3068\n<div class=\"ulist\">\n<ul>\n<li>\u4f5c\u6210\u8005\u304c\u30bf\u30b0\u4ed8\u3051\u3059\u308b\u30dd\u30ea\u30b7\u30fc\u8981\u7d20\u3092\u7279\u5b9a\u3059\u308b<\/li>\n<li>\u30e6\u30fc\u30b6\u30fc\u304c\u6d88\u8cbb\u3059\u308b\u30dd\u30ea\u30b7\u30fc\u8981\u7d20\u3092\u7279\u5b9a\u3059\u308b<\/li>\n<li>\u30d3\u30b8\u30cd\u30b9 \u30eb\u30fc\u30eb\u3092\u8a18\u8ff0\u3059\u308b<\/li>\n<\/ul>\n<\/div>\n<\/li>\n<\/ul>\n<\/div>\n<div class=\"quoteblock\">\n<blockquote>\n<div class=\"paragraph\">\n<p><span class=\"image\"><img decoding=\"async\" src=\"https:\/\/www.sambuichi.jp\/wp-content\/uploads\/2024\/06\/Meta-Model-and-Policy-Election-Element-25.png\" alt=\"Slide 25\" \/><\/span><\/p>\n<\/div>\n<\/blockquote>\n<div class=\"attribution\">\u2014 Louis Matherne, Chief of Taxonomy Development, FASB<br \/>\n<cite>Copyright 2024 by Financial Accounting Foundation, Norwalk CT. For non-commercial, educational\/academic purposes only.<\/cite><\/div>\n<\/div>\n<div class=\"ulist\">\n<ul>\n<li>\u4f8b:<br \/>\n\u30bf\u30af\u30bd\u30ce\u30df<br \/>\n\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\u30d6\u30e9\u30a6\u30b6\u30fc<br \/>\n\u30cd\u30c3\u30c8\u30ef\u30fc\u30af: \u5b9a\u7fa9\u30ea\u30f3\u30af: \u30dd\u30ea\u30b7\u30fc-\u6982\u5ff5<br \/>\n\u8a00\u8a9e: \u82f1\u8a9e (\u7c73\u56fd)<\/li>\n<\/ul>\n<\/div>\n<div class=\"paragraph\">\n<p>\u6709\u5f62\u56fa\u5b9a\u8cc7\u7523\u3001\u6e1b\u4fa1\u511f\u5374\u65b9\u6cd5 [\u62e1\u5f35\u5217\u6319\u578b]<br \/>\n\u6e1b\u4fa1\u511f\u5374<br \/>\n\u6709\u5f62\u56fa\u5b9a\u8cc7\u7523\u3001\u7dcf\u984d<br \/>\n\u6709\u5f62\u56fa\u5b9a\u8cc7\u7523\u306e\u7d2f\u8a08\u6e1b\u4fa1\u511f\u5374\u3001\u6e1b\u8017\u304a\u3088\u3073\u511f\u5374<\/p>\n<\/div>\n<div class=\"quoteblock\">\n<blockquote>\n<div class=\"paragraph\">\n<p><span class=\"image\"><img decoding=\"async\" src=\"https:\/\/www.sambuichi.jp\/wp-content\/uploads\/2024\/06\/Meta-Model-and-Policy-Election-Element-26.png\" alt=\"Slide 26\" \/><\/span><\/p>\n<\/div>\n<\/blockquote>\n<div class=\"attribution\">\u2014 Louis Matherne, Chief of Taxonomy Development, FASB<br \/>\n<cite>Copyright 2024 by Financial Accounting Foundation, Norwalk CT. For non-commercial, educational\/academic purposes only.<\/cite><\/div>\n<\/div>\n<div class=\"paragraph\">\n<p>\u30bf\u30af\u30bd\u30ce\u30df\u30fc\u30aa\u30f3\u30e9\u30a4\u30f3\u30ec\u30d3\u30e5\u30fc\u304a\u3088\u3073\u30b3\u30e1\u30f3\u30c8\u30b7\u30b9\u30c6\u30e0 (<a href=\"https:\/\/xbrlview.fasb.org\/yeti\/resources\/yeti-gwt\/Yeti.jsp#tax&lt;sub&gt;(id&lt;\/sub&gt;174*v&lt;sub&gt;10231)!con&lt;\/sub&gt;(id&lt;sub&gt;5284351)!net&lt;\/sub&gt;(a&lt;sub&gt;4853*l&lt;\/sub&gt;833)!lang&lt;sub&gt;(code&lt;\/sub&gt;en-us)!path&lt;sub&gt;(wc)!rg&lt;\/sub&gt;(rg&lt;sub&gt;32*p&lt;\/sub&gt;12)\">TORCS<\/a>)<\/p>\n<\/div>\n<div class=\"ulist\">\n<ul>\n<li>\u30bf\u30af\u30bd\u30ce\u30df\u30fc\u5b9f\u88c5\u30ce\u30fc\u30c8\n<div class=\"ulist\">\n<ul>\n<li>\u58f2\u639b\u91d1\uff08\u975e\u6d41\u52d5\uff09\u3001\u4f1a\u8a08\u65b9\u91dd\u9078\u629e\u3001\u672a\u53ce\u5229\u606f\u306e\u511f\u5374\u65b9\u6cd5 [\u56fa\u5b9a\u30ea\u30b9\u30c8]<\/li>\n<li>\u58f2\u639b\u91d1\uff08\u975e\u6d41\u52d5\uff09\u3001\u4f1a\u8a08\u65b9\u91dd\u9078\u629e\u3001\u5b9f\u52b9\u91d1\u5229\u7387\u306e\u8abf\u6574 [\u771f \u507d]<\/li>\n<li>\u58f2\u639b\u91d1\uff08\u975e\u6d41\u52d5\uff09\u3001\u4f1a\u8a08\u65b9\u91dd\u9078\u629e\u3001\u672a\u53ce\u5229\u606f\u306b\u5bfe\u3059\u308b\u8cb8\u5012\u5f15\u5f53\u91d1\u3092\u6e2c\u5b9a\u3057\u306a\u3044<\/li>\n<li>\u5e83\u544a\u8cbb\u7528\u3001\u8cbb\u7528\u65b9\u6cd5 [\u56fa\u5b9a\u30ea\u30b9\u30c8]<\/li>\n<li>\u9280\u884c\u898f\u5236\u3001\u30b0\u30ed\u30fc\u30d0\u30eb\u30b7\u30b9\u30c6\u30e0\u91cd\u8981\u9280\u884c\uff08GSIB\uff09\u8ffd\u52a0\u6599\u91d1\u65b9\u6cd5 [\u56fa\u5b9a\u30ea\u30b9\u30c8]<\/li>\n<li>\u8cc7\u672c\u5316\u3055\u308c\u305f\u5951\u7d04\u30b3\u30b9\u30c8\u3001\u511f\u5374\u65b9\u6cd5<\/li>\n<li>\u96c6\u4e2d\u30ea\u30b9\u30af\u3001\u4fe1\u7528\u30ea\u30b9\u30af\u3001\u91d1\u878d\u5546\u54c1\u3001\u30aa\u30d5\u30d0\u30e9\u30f3\u30b9\u30b7\u30fc\u30c8\u30ea\u30b9\u30af<\/li>\n<li>\u50b5\u52d9\u8a3c\u5238\u3001\u8ee2\u63db\u53ef\u80fd\u3001\u6c7a\u6e08\u65b9\u6cd5 [\u62e1\u5f35\u53ef\u80fd\u5217\u6319\u578b]<\/li>\n<li>\u50b5\u5238\u3001\u6709\u4fa1\u8a3c\u5238\uff08\u58f2\u5374\u53ef\u80fd\uff09\u3001\u4f1a\u8a08\u65b9\u91dd\u9078\u629e\u3001\u672a\u53ce\u5229\u606f\u306e\u511f\u5374\u65b9\u6cd5 [\u56fa\u5b9a\u30ea\u30b9\u30c8]<\/li>\n<li>\u50b5\u5238\u3001\u6709\u4fa1\u8a3c\u5238\uff08\u58f2\u5374\u53ef\u80fd\uff09\u3001\u4f1a\u8a08\u65b9\u91dd\u9078\u629e\u3001\u5b9f\u52b9\u91d1\u5229\u7387\u306e\u8abf\u6574 [\u771f \u507d]<\/li>\n<li>\u50b5\u5238\u3001\u6709\u4fa1\u8a3c\u5238\uff08\u58f2\u5374\u53ef\u80fd\uff09\u3001\u4f1a\u8a08\u65b9\u91dd\u9078\u629e\u3001\u672a\u53ce\u5229\u606f\u306b\u5bfe\u3059\u308b\u8cb8\u5012\u5f15\u5f53\u91d1\u3092\u6e2c\u5b9a\u3057\u306a\u3044<\/li>\n<li>\u50b5\u5238\u3001\u6709\u4fa1\u8a3c\u5238\uff08\u58f2\u5374\u53ef\u80fd\uff09\u3001\u58f2\u5374\u8a3c\u5238\u306e\u30b3\u30b9\u30c8\u3001\u65b9\u6cd5 [\u62e1\u5f35\u53ef\u80fd\u5217\u6319\u578b]<\/li>\n<li>\u50b5\u5238\u3001\u6709\u4fa1\u8a3c\u5238\uff08\u58f2\u5374\u53ef\u80fd\uff09\u3001\u8b72\u6e21\u8a3c\u5238\u306e\u30b3\u30b9\u30c8\u3001\u65b9\u6cd5 [\u62e1\u5f35\u53ef\u80fd\u5217\u6319\u578b]<\/li>\n<li>\u50b5\u5238\u3001\u6709\u4fa1\u8a3c\u5238\uff08\u6e80\u671f\u4fdd\u6709\uff09\u3001\u4f1a\u8a08\u65b9\u91dd\u9078\u629e\u3001\u672a\u53ce\u5229\u606f\u306e\u511f\u5374\u65b9\u6cd5 [\u56fa\u5b9a\u30ea\u30b9\u30c8]<\/li>\n<li>\u50b5\u5238\u3001\u6709\u4fa1\u8a3c\u5238\uff08\u6e80\u671f\u4fdd\u6709\uff09\u3001\u4f1a\u8a08\u65b9\u91dd\u9078\u629e\u3001\u5b9f\u52b9\u91d1\u5229\u7387\u306e\u8abf\u6574 [\u771f \u507d]<\/li>\n<li>\u50b5\u5238\u3001\u6709\u4fa1\u8a3c\u5238\uff08\u6e80\u671f\u4fdd\u6709\uff09\u3001\u4f1a\u8a08\u65b9\u91dd\u9078\u629e\u3001\u672a\u53ce\u5229\u606f\u306b\u5bfe\u3059\u308b\u8cb8\u5012\u5f15\u5f53\u91d1\u3092\u6e2c\u5b9a\u3057\u306a\u3044<\/li>\n<li>\u76f4\u63a5\u91d1\u878d\u30ea\u30fc\u30b9\u3001\u30ea\u30fc\u30b9\u306e\u7d14\u6295\u8cc7\u3001\u4f1a\u8a08\u65b9\u91dd\u9078\u629e\u3001\u672a\u53ce\u5229\u606f\u306e\u511f\u5374\u65b9\u6cd5 [\u56fa\u5b9a\u30ea\u30b9\u30c8]<\/li>\n<li>\u76f4\u63a5\u91d1\u878d\u30ea\u30fc\u30b9\u3001\u30ea\u30fc\u30b9\u306e\u7d14\u6295\u8cc7\u3001\u4f1a\u8a08\u65b9\u91dd\u9078\u629e\u3001\u5b9f\u52b9\u91d1\u5229\u7387\u306e\u8abf\u6574 [\u771f \u507d]<\/li>\n<li>\u76f4\u63a5\u91d1\u878d\u30ea\u30fc\u30b9\u3001\u30ea\u30fc\u30b9\u306e\u7d14\u6295\u8cc7\u3001\u4f1a\u8a08\u65b9\u91dd\u9078\u629e\u3001\u672a\u53ce\u5229\u606f\u306b\u5bfe\u3059\u308b\u8cb8\u5012\u5f15\u5f53\u91d1\u3092\u6e2c\u5b9a\u3057\u306a\u3044<\/li>\n<li>\u6301\u5206\u6cd5\u9069\u7528\u6295\u8cc7\u3001\u53d7\u53d6\u914d\u5f53\u3001\u30a2\u30d7\u30ed\u30fc\u30c1 [\u56fa\u5b9a\u30ea\u30b9\u30c8]<\/li>\n<li>\u878d\u8cc7\u50b5\u6a29\u3001\u4f1a\u8a08\u65b9\u91dd\u9078\u629e\u3001\u672a\u53ce\u5229\u606f\u306e\u511f\u5374\u65b9\u6cd5 [\u56fa\u5b9a\u30ea\u30b9\u30c8]<\/li>\n<li>\u878d\u8cc7\u50b5\u6a29\u3001\u4f1a\u8a08\u65b9\u91dd\u9078\u629e\u3001\u5b9f\u52b9\u91d1\u5229\u7387\u306e\u8abf\u6574 [\u771f \u507d]<\/li>\n<li>\u878d\u8cc7\u50b5\u6a29\u3001\u4f1a\u8a08\u65b9\u91dd\u9078\u629e\u3001\u672a\u53ce\u5229\u606f\u306b\u5bfe\u3059\u308b\u8cb8\u5012\u5f15\u5f53\u91d1\u3092\u6e2c\u5b9a\u3057\u306a\u3044<\/li>\n<li>\u6709\u9650\u8010\u7528\u5e74\u6570\u306e\u7121\u5f62\u8cc7\u7523\u3001\u511f\u5374\u65b9\u6cd5<\/li>\n<li>\u767a\u884c\u8005\u306e\u6301\u5206\u306b\u9023\u52d5\u3059\u308b\u5148\u7269\u5951\u7d04\u3001\u5951\u7d04\u518d\u5206\u985e<\/li>\n<li>GILTI\u7a0e\u306e\u4f1a\u8a08\u65b9\u91dd [\u56fa\u5b9a\u30ea\u30b9\u30c8]<\/li>\n<li>\u30db\u30b9\u30c6\u30a3\u30f3\u30b0\u30a2\u30ec\u30f3\u30b8\u30e1\u30f3\u30c8\u3001\u30b5\u30fc\u30d3\u30b9\u5951\u7d04\u3001\u8aac\u660e<\/li>\n<li>\u5185\u90e8\u4ea4\u63db\u53d6\u5f15\u3001\u4ee3\u66ff\u9069\u7528\u3001\u4f1a\u8a08\u65b9\u91dd\u9078\u629e [\u771f \u507d]<\/li>\n<li>\u5c06\u6765\u306e\u4fdd\u967a\u7d66\u4ed8\u8ca0\u50b5\u3001\u8cbb\u7528\u4eee\u5b9a\u306e\u5909\u66f4\u306a\u3057\u3001\u4f1a\u8a08\u65b9\u91dd\u9078\u629e [\u771f \u507d]<\/li>\n<li>\u6709\u9650\u8cac\u4efb\u4f1a\u793e\uff08LLC\uff09\u307e\u305f\u306f\u6709\u9650\u8cac\u4efb\u7d44\u5408\uff08LP\uff09\u3001\u4e8b\u696d\u7d50\u5408\u4f1a\u8a08\u51e6\u7406<\/li>\n<li>\u81ea\u5bb6\u4fdd\u967a\u4f1a\u793e\u3078\u306e\u6295\u8cc7\u306e\u4f1a\u8a08\u51e6\u7406\u65b9\u6cd5\u304a\u3088\u3073\u6e2c\u5b9a<\/li>\n<li>\u30ea\u30fc\u30b9\u8cc7\u7523\u306e\u6e2c\u5b9a\u3001\u5b9f\u52b9\u91d1\u5229\u7387\u306e\u8abf\u6574 [\u771f \u507d]<\/li>\n<li>\u30ea\u30fc\u30b9\u8cc7\u7523\u306e\u6e2c\u5b9a\u3001\u30ea\u30fc\u30b9\u8cc7\u7523\u306e\u6e1b\u640d [\u771f \u507d]<\/li>\n<li>\u30ea\u30fc\u30b9\u8cc7\u7523\u306e\u6e2c\u5b9a\u3001\u516c\u6b63\u4fa1\u5024\u3067\u306e\u6e2c\u5b9a [\u771f \u507d]<\/li>\n<li>\u30aa\u30da\u30ec\u30fc\u30c6\u30a3\u30f3\u30b0\u30ea\u30fc\u30b9\u3001\u4f1a\u8a08\u65b9\u91dd\u9078\u629e\u3001\u672a\u53ce\u5229\u606f\u306e\u511f\u5374\u65b9\u6cd5 [\u56fa\u5b9a\u30ea\u30b9\u30c8]<\/li>\n<li>\u30aa\u30da\u30ec\u30fc\u30c6\u30a3\u30f3\u30b0\u30ea\u30fc\u30b9\u3001\u4f1a\u8a08\u65b9\u91dd\u9078\u629e\u3001\u5b9f\u52b9\u91d1\u5229\u7387\u306e\u8abf\u6574 [\u771f \u507d]<\/li>\n<li>\u30aa\u30da\u30ec\u30fc\u30c6\u30a3\u30f3\u30b0\u30ea\u30fc\u30b9\u3001\u4f1a\u8a08\u65b9\u91dd\u9078\u629e\u3001\u672a\u53ce\u5229\u606f\u306b\u5bfe\u3059\u308b\u8cb8\u5012\u5f15\u5f53\u91d1\u3092\u6e2c\u5b9a\u3057\u306a\u3044 [\u771f \u507d]<\/li>\n<\/ul>\n<\/div>\n<\/li>\n<\/ul>\n<\/div>\n<\/div>\n<\/div>\n<div class=\"sect1\">\n<h2 id=\"_\u89e3\u8aacxbrl\u3067\u5b9a\u7fa9\u3059\u308b\u8981\u7d20\u306einstant\u3068duration\">6. \u89e3\u8aac\uff1aXBRL\u3067\u5b9a\u7fa9\u3059\u308b\u8981\u7d20\u306einstant\u3068duration<\/h2>\n<div class=\"sectionbody\">\n<div class=\"paragraph\">\n<p>XBRL\u30bf\u30af\u30bd\u30ce\u30df\u306b\u304a\u3044\u3066\u3001\u8981\u7d20\uff08\u30a8\u30ec\u30e1\u30f3\u30c8\uff09\u306e\u7a2e\u985e\u3068\u3057\u3066\u300cinstant\u300d\u3068\u300cduration\u300d\u306f\u975e\u5e38\u306b\u91cd\u8981\u306a\u6982\u5ff5\u3002\u3053\u308c\u3089\u306e\u9055\u3044\u306f\u3001\u8ca1\u52d9\u5831\u544a\u306e\u7279\u5b9a\u306e\u6642\u70b9\u307e\u305f\u306f\u671f\u9593\u306b\u95a2\u9023\u3059\u308b\u60c5\u5831\u3092\u8868\u73fe\u3059\u308b\u305f\u3081\u306b\u4f7f\u7528\u3055\u308c\u308b\u3002<\/p>\n<\/div>\n<div class=\"sect2\">\n<h3 id=\"_instant_\u5373\u6642\u8981\u7d20\">6.1. Instant (\u5373\u6642\u8981\u7d20)<\/h3>\n<div class=\"paragraph\">\n<p><strong>\u5b9a\u7fa9<\/strong>: \u300cinstant\u300d\u306f\u7279\u5b9a\u306e\u6642\u70b9\u306e\u60c5\u5831\u3092\u793a\u3059\u8981\u7d20\u3067\u3059\u3002\u3053\u308c\u306f\u3001\u8ca1\u52d9\u72b6\u6cc1\u3084\u8cc7\u7523\u3001\u8ca0\u50b5\u306a\u3069\u306e\u7279\u5b9a\u306e\u65e5\u4ed8\u306e\u30b9\u30ca\u30c3\u30d7\u30b7\u30e7\u30c3\u30c8\u3092\u8868\u3059\u3002<\/p>\n<\/div>\n<div class=\"paragraph\">\n<p><strong>\u7279\u5fb4<\/strong>:<br \/>\n&#8211; <strong>\u7279\u5b9a\u306e\u65e5\u4ed8<\/strong>: \u3042\u308b\u7279\u5b9a\u306e\u65e5\u4ed8\uff08\u77ac\u9593\uff09\u306b\u304a\u3051\u308b\u5024\u3092\u793a\u3059\u3002<br \/>\n&#8211; <strong>\u4f8b<\/strong>: \u8cb8\u501f\u5bfe\u7167\u8868\u306b\u304a\u3051\u308b\u73fe\u91d1\u3001\u53d7\u53d6\u624b\u5f62\u3001\u8ca0\u50b5\u306a\u3069\u3002<br \/>\n&#8211; <strong>\u4f7f\u7528\u30b7\u30ca\u30ea\u30aa<\/strong>: \u4f1a\u8a08\u5e74\u5ea6\u672b\u65e5\u3084\u56db\u534a\u671f\u672b\u65e5\u306a\u3069\u306e\u7279\u5b9a\u306e\u65e5\u4ed8\u306b\u304a\u3051\u308b\u60c5\u5831\u3092\u5831\u544a\u3059\u308b\u969b\u306b\u4f7f\u7528\u3055\u308c\u308b\u3002<\/p>\n<\/div>\n<div class=\"paragraph\">\n<p><strong>\u4f8b<\/strong>:<br \/>\n&#8211; <code>Cash<\/code>: \u73fe\u91d1\u6b8b\u9ad8\u3092\u5831\u544a\u3059\u308b\u305f\u3081\u306e\u8981\u7d20\u3002\u3053\u306e\u8981\u7d20\u306f\u3001\u5831\u544a\u65e5\u73fe\u5728\u306e\u73fe\u91d1\u306e\u6b8b\u9ad8\u3092\u793a\u3059\u3002<br \/>\n&#8211; <code>AccountsReceivable<\/code>: \u58f2\u639b\u91d1\u306e\u5831\u544a\u306b\u4f7f\u7528\u3055\u308c\u308b\u8981\u7d20\u3002\u3053\u308c\u3082\u7279\u5b9a\u306e\u65e5\u4ed8\u306b\u304a\u3051\u308b\u58f2\u639b\u91d1\u306e\u6b8b\u9ad8\u3092\u793a\u3059\u3002<\/p>\n<\/div>\n<div class=\"listingblock\">\n<div class=\"content\">\n<pre class=\"highlight\"><code class=\"language-xml\" data-lang=\"xml\">&lt;ifrs-full:Cash contextRef=\"AsOf2023-12-31\"&gt;100000&lt;\/ifrs-full:Cash&gt;<\/code><\/pre>\n<\/div>\n<\/div>\n<\/div>\n<div class=\"sect2\">\n<h3 id=\"_duration_\u671f\u9593\u8981\u7d20\">6.2. Duration (\u671f\u9593\u8981\u7d20)<\/h3>\n<div class=\"paragraph\">\n<p><strong>\u5b9a\u7fa9<\/strong>: \u300cduration\u300d\u306f\u4e00\u5b9a\u671f\u9593\u306b\u308f\u305f\u308b\u60c5\u5831\u3092\u793a\u3059\u8981\u7d20\u3067\u3059\u3002\u3053\u308c\u306f\u3001\u671f\u9593\u4e2d\u306e\u30d5\u30ed\u30fc\u3084\u5909\u52d5\u3092\u8868\u3059\u3002<\/p>\n<\/div>\n<div class=\"paragraph\">\n<p><strong>\u7279\u5fb4<\/strong>:<br \/>\n&#8211; <strong>\u7279\u5b9a\u306e\u671f\u9593<\/strong>: \u3042\u308b\u7279\u5b9a\u306e\u671f\u9593\uff08\u958b\u59cb\u65e5\u304b\u3089\u7d42\u4e86\u65e5\u307e\u3067\uff09\u306b\u308f\u305f\u308b\u5024\u3092\u793a\u3059\u3002<br \/>\n&#8211; <strong>\u4f8b<\/strong>: \u640d\u76ca\u8a08\u7b97\u66f8\u306b\u304a\u3051\u308b\u58f2\u4e0a\u9ad8\u3001\u8cbb\u7528\u3001\u7d14\u5229\u76ca\u306a\u3069\u3002<br \/>\n&#8211; <strong>\u4f7f\u7528\u30b7\u30ca\u30ea\u30aa<\/strong>: \u3042\u308b\u671f\u9593\u306b\u304a\u3051\u308b\u696d\u7e3e\u3084\u6d3b\u52d5\u3092\u5831\u544a\u3059\u308b\u969b\u306b\u4f7f\u7528\u3055\u308c\u308b\u3002\u4f8b\u3048\u3070\u3001\u56db\u534a\u671f\u307e\u305f\u306f\u5e74\u5ea6\u306e\u671f\u9593\u3002<\/p>\n<\/div>\n<div class=\"paragraph\">\n<p><strong>\u4f8b<\/strong>:<br \/>\n&#8211; <code>Revenue<\/code>: \u671f\u9593\u4e2d\u306e\u58f2\u4e0a\u9ad8\u3092\u5831\u544a\u3059\u308b\u305f\u3081\u306e\u8981\u7d20\u3002\u3053\u306e\u8981\u7d20\u306f\u3001\u7279\u5b9a\u306e\u4f1a\u8a08\u671f\u9593\u4e2d\u306e\u58f2\u4e0a\u9ad8\u306e\u5408\u8a08\u3092\u793a\u3059\u3002<br \/>\n&#8211; <code>Expenses<\/code>: \u671f\u9593\u4e2d\u306e\u8cbb\u7528\u3092\u5831\u544a\u3059\u308b\u305f\u3081\u306e\u8981\u7d20\u3002\u3053\u308c\u306f\u3001\u671f\u9593\u4e2d\u306b\u767a\u751f\u3057\u305f\u8cbb\u7528\u306e\u5408\u8a08\u3092\u793a\u3059\u3002<\/p>\n<\/div>\n<div class=\"listingblock\">\n<div class=\"content\">\n<pre class=\"highlight\"><code class=\"language-xml\" data-lang=\"xml\">&lt;ifrs-full:Revenue contextRef=\"From2023-01-01To2023-12-31\"&gt;500000&lt;\/ifrs-full:Revenue&gt;<\/code><\/pre>\n<\/div>\n<\/div>\n<\/div>\n<div class=\"sect2\">\n<h3 id=\"_context_\u8981\u7d20\u306e\u4f7f\u7528\">6.3. Context \u8981\u7d20\u306e\u4f7f\u7528<\/h3>\n<div class=\"paragraph\">\n<p>XBRL\u3067\u306f\u3001`context`\u8981\u7d20\u3092\u4f7f\u7528\u3057\u3066\u3001instant\u307e\u305f\u306fduration\u306e\u9069\u7528\u7bc4\u56f2\u3092\u6307\u5b9a\u3059\u308b\u3002`context`\u8981\u7d20\u306b\u306f\u3001\u5831\u544a\u671f\u9593\u306e\u958b\u59cb\u65e5\u3068\u7d42\u4e86\u65e5\u3001\u307e\u305f\u306f\u7279\u5b9a\u306e\u65e5\u4ed8\u304c\u542b\u307e\u308c\u307e\u3059\u3002<\/p>\n<\/div>\n<div class=\"paragraph\">\n<p><strong>Instant\u306e\u4f8b<\/strong>:<\/p>\n<\/div>\n<div class=\"listingblock\">\n<div class=\"content\">\n<pre class=\"highlight\"><code class=\"language-xml\" data-lang=\"xml\">&lt;context id=\"AsOf2023-12-31\"&gt;\r\n  &lt;entity&gt;\r\n    &lt;identifier scheme=\"http:\/\/www.sec.gov\/CIK\"&gt;0000123456&lt;\/identifier&gt;\r\n  &lt;\/entity&gt;\r\n  &lt;period&gt;\r\n    &lt;instant&gt;2023-12-31&lt;\/instant&gt;\r\n  &lt;\/period&gt;\r\n&lt;\/context&gt;<\/code><\/pre>\n<\/div>\n<\/div>\n<div class=\"paragraph\">\n<p><strong>Duration\u306e\u4f8b<\/strong>:<\/p>\n<\/div>\n<div class=\"listingblock\">\n<div class=\"content\">\n<pre class=\"highlight\"><code class=\"language-xml\" data-lang=\"xml\">&lt;context id=\"From2023-01-01To2023-12-31\"&gt;\r\n  &lt;entity&gt;\r\n    &lt;identifier scheme=\"http:\/\/www.sec.gov\/CIK\"&gt;0000123456&lt;\/identifier&gt;\r\n  &lt;\/entity&gt;\r\n  &lt;period&gt;\r\n    &lt;startDate&gt;2023-01-01&lt;\/startDate&gt;\r\n    &lt;endDate&gt;2023-12-31&lt;\/endDate&gt;\r\n  &lt;\/period&gt;\r\n&lt;\/context&gt;<\/code><\/pre>\n<\/div>\n<\/div>\n<\/div>\n<div class=\"sect2\">\n<h3 id=\"_\u307e\u3068\u3081\">6.4. \u307e\u3068\u3081<\/h3>\n<div class=\"ulist\">\n<ul>\n<li><strong>Instant\u8981\u7d20<\/strong>\u306f\u7279\u5b9a\u306e\u65e5\u4ed8\u306e\u60c5\u5831\u3092\u8868\u3059\u3002\u4e3b\u306b\u8cb8\u501f\u5bfe\u7167\u8868\u9805\u76ee\u306b\u4f7f\u7528\u3055\u308c\u308b\u3002<\/li>\n<li><strong>Duration\u8981\u7d20<\/strong>\u306f\u7279\u5b9a\u306e\u671f\u9593\u306e\u60c5\u5831\u3092\u8868\u3059\u3002\u4e3b\u306b\u640d\u76ca\u8a08\u7b97\u66f8\u9805\u76ee\u306b\u4f7f\u7528\u3055\u308c\u308b\u3002<\/li>\n<\/ul>\n<\/div>\n<div class=\"paragraph\">\n<p>\u3053\u306e\u533a\u5225\u306b\u3088\u308a\u3001XBRL\u30bf\u30af\u30bd\u30ce\u30df\u306f\u8ca1\u52d9\u5831\u544a\u306e\u6642\u70b9\u60c5\u5831\u3068\u671f\u9593\u60c5\u5831\u3092\u6b63\u78ba\u306b\u8868\u73fe\u3057\u3001\u6a19\u6e96\u5316\u3055\u308c\u305f\u5f62\u5f0f\u3067\u5831\u544a\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3002<\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<div id=\"footer\">\n<div id=\"footer-text\">Last updated 2024-06-29 14:13:19 +0900<\/div>\n<\/div>\n<div id=\"toc\" class=\"toc2\">\n<div id=\"toctitle\">\u76ee\u6b21<\/div>\n<ul class=\"sectlevel1\">\n<li><a href=\"#_meta_model_relationships_overview\">1. Meta Model Relationships Overview<\/a><\/li>\n<li><a href=\"#_meta_model_relationships\">2. Meta Model Relationships<\/a><\/li>\n<li><a href=\"#_status\">3. Status<\/a><\/li>\n<li><a href=\"#_accessing_the_taxonomy\">4. Accessing the Taxonomy<\/a><\/li>\n<li><a href=\"#_policy_election_relationships\">5. Policy Election Relationships<\/a><\/li>\n<li><a href=\"#_\u89e3\u8aacxbrl\u3067\u5b9a\u7fa9\u3059\u308b\u8981\u7d20\u306einstant\u3068duration\">6. \u89e3\u8aac\uff1aXBRL\u3067\u5b9a\u7fa9\u3059\u308b\u8981\u7d20\u306einstant\u3068duration<\/a>\n<ul class=\"sectlevel2\">\n<li><a href=\"#_instant_\u5373\u6642\u8981\u7d20\">6.1. Instant (\u5373\u6642\u8981\u7d20)<\/a><\/li>\n<li><a href=\"#_duration_\u671f\u9593\u8981\u7d20\">6.2. Duration (\u671f\u9593\u8981\u7d20)<\/a><\/li>\n<li><a href=\"#_context_\u8981\u7d20\u306e\u4f7f\u7528\">6.3. Context \u8981\u7d20\u306e\u4f7f\u7528<\/a><\/li>\n<li><a href=\"#_\u307e\u3068\u3081\">6.4. \u307e\u3068\u3081<\/a><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Views: 14 FASB Meta Model and Policy Election Element\u3000Relationships \u2014 Louis Matherne, Chief of Taxonomy Develo [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":13049,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":[],"categories":[16],"tags":[],"_links":{"self":[{"href":"https:\/\/www.sambuichi.jp\/index.php?rest_route=\/wp\/v2\/posts\/13077"}],"collection":[{"href":"https:\/\/www.sambuichi.jp\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.sambuichi.jp\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.sambuichi.jp\/index.php?rest_route=\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/www.sambuichi.jp\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=13077"}],"version-history":[{"count":8,"href":"https:\/\/www.sambuichi.jp\/index.php?rest_route=\/wp\/v2\/posts\/13077\/revisions"}],"predecessor-version":[{"id":13232,"href":"https:\/\/www.sambuichi.jp\/index.php?rest_route=\/wp\/v2\/posts\/13077\/revisions\/13232"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.sambuichi.jp\/index.php?rest_route=\/wp\/v2\/media\/13049"}],"wp:attachment":[{"href":"https:\/\/www.sambuichi.jp\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=13077"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.sambuichi.jp\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=13077"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.sambuichi.jp\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=13077"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}