é財åæ å ±ããµã¹ããããªãã£æ å ±ã®é瀺èŠæ±ãå¢ããçç±ã®äžã€ã«äŒç€Ÿã®è©äŸ¡ã«ãããŠåž³ç°¿äŸ¡å€ãšåžå ŽäŸ¡å€ã®ä¹é¢ã倧ãããªã£ãŠããŠããããšãæããããŸãããã®ä¹é¢ã¯äŒç€Ÿãæããç¡åœ¢è³ç£ãå¢ããŠããŠããããšãäžã€ã®åå ãšèšãããŠããŸãããã€ãŠã¯åž³ç°¿ã«èšäžãããŠããæ圢è³ç£ãäŒç€Ÿã®è©äŸ¡ã«ãããŠéèŠãªèŠçŽ ã§ãããŸããããããããããªãµãŒãã«ãããš1975幎åœæSïŒP500ã®äŸ¡å€ã®17ïŒ ã ã£ãç¡åœ¢è³ç£ã2015幎ã«ã¯84ïŒ ãŸã§å¢ããããã§ããç¡åœ¢è³ç£ãæããäŒç€Ÿã®äŸãšããŠGoogle, Facebookãªã©ãããäŸããšæããŸããç¥ç財ç£ã顧客é¢ä¿ããã©ã³ãããªã¥ãŒãèç©ãããããŒã¿ãªã©ã®ç¡åœ¢è³ç£ã«ãã£ãŠåžå ŽäŸ¡å€ãæãç«ã£ãŠããç¶æ³ã§ã¯åŸæ¥ã®è²¡åè«žè¡šããåŸãããäŒæ¥ã®æ å ±ãéåžžã«å°ãªããªã£ãŠããŸãããªããªãã財åäŒèšã§ã¯äººæã倩ç¶è³æºãªã©å°æ¥ã®äŒæ¥äŸ¡å€ãåµé ãããã®ã§ãã£ãŠã財åè«žè¡šã«ãããŠè³ç£ãšããŠèšäžãããŠããªãããã§ãããã®ç¹ã«ã€ããŠã¯FASBãèªèãããŠããŸããåççãªæè³å®¶ã¯é財åæ å ±ãé瀺ãããããšã«ãã£ãŠã垳簿ãšåžå ŽäŸ¡å€ã®ä¹é¢ãåæããããšãå¯èœã«ãªãããã粟緻ã«åžå ŽäŸ¡å€ã®åŠ¥åœæ§ã®æ€èšŒãå¯èœã«ãªããŸããããã«ããåççãªæè³å®¶ã¯æ å ±ã«åºã¥ããææ決å®ãããããšãå¯èœã«ãªããŸããã€ãŸãããµã¹ããããªãã£æ å ±ãæè³å®¶ã«åããŠé©åã«é瀺ããªãããšã¯æ ªäž»èšŽèšçã®ãªã¹ã¯ãå¢ããããšã«ãªããŸããäŒç€ŸåŽã¯è²¡åè«žè¡šãšåãããã»ã¹ã§ãµã¹ããããªãã£æ å ±ã®é瀺ã®äœæãå¿ èŠã«ãªãããšãç解ããŠãããæ¹ãè¯ãããšæããŸãã
- morimasauedaus