{"id":10754,"date":"2026-09-22T06:00:00","date_gmt":"2026-09-21T21:00:00","guid":{"rendered":"https:\/\/triumphmind.com\/cfa\/2026\/09\/22\/cfa-l1-fsa-lm1\/"},"modified":"2026-09-22T07:01:56","modified_gmt":"2026-09-21T22:01:56","slug":"cfa-l1-fsa-lm1","status":"publish","type":"post","link":"https:\/\/triumphmind.com\/cfa\/2026\/09\/22\/cfa-l1-fsa-lm1\/","title":{"rendered":"\u3010CFA\u00ae\ufe0e L1 FSA LM1\u3011Introduction to Financial Statement Analysis \u3092\u8981\u70b9\u89e3\u8aac\uff5c\u5206\u6790\u306e\u67a0\u7d44\u307f\u30fb\u8ca1\u52d9\u8af8\u8868\u5206\u6790\u306e\u5f79\u5272\u30fb\u76e3\u67fb\u5831\u544a\u66f8\u30fbIFRS\u3068US GAAP"},"content":{"rendered":"<style>\n.cfalm-los{counter-reset:los;list-style:none;padding:0!important;margin:1em 0!important}\n.cfalm-los li{border:1px solid #d5d9e3;border-left:4px solid #172152;border-radius:4px;padding:.8em 1em!important;margin:0 0 .8em!important;background:#fff}\n.cfalm-los li::before{display:none!important;content:none!important}\n.cfalm-los .ja{display:block;font-weight:bold;color:#172152;line-height:1.6}\n.cfalm-los .en{display:block;font-size:.85em;color:#667;margin-top:.3em;line-height:1.5;word-break:normal!important;overflow-wrap:anywhere}\n.cfalm-sum{background:#f6f7fb;border-radius:6px;padding:1em 1.2em!important;margin:1em 0!important;list-style:none!important}\n.cfalm-sum li{position:relative;margin:.4em 0!important;padding:0 0 0 1.1em!important;line-height:1.7;list-style:none!important}.cfalm-sum li::before{content:\"\"!important;display:block!important;position:absolute!important;left:0!important;top:.7em!important;width:6px!important;height:6px!important;border-radius:50%!important;background:#172152!important;border:none!important;transform:none!important}\n.cfalm-f{background:#f6f7fb;border-left:4px solid #172152;padding:.7em 1em;margin:.8em 0;font-family:\"Menlo\",\"Consolas\",monospace;font-size:.95em;overflow-x:auto}\n.cfalm-nav{background:#f6f7fb;padding:1em 1.2em;border-radius:6px;margin:1em 0;word-break:normal;overflow-wrap:anywhere}\n<\/style>\n<div class=\"box05\">\n<p>Learning Module 1\u300cIntroduction to Financial Statement Analysis\uff08\u8ca1\u52d9\u8af8\u8868\u5206\u6790\u5165\u9580\uff09\u300d\u306f\u3001\u8ca1\u52d9\u8af8\u8868\u5206\u6790\u306e\u9032\u3081\u65b9\u306e\u67a0\u7d44\u307f\u3068\u5f79\u5272\u3001\u898f\u5236\u5f53\u5c40\u3078\u306e\u63d0\u51fa\u66f8\u985e\u30fb\u6ce8\u8a18\u30fb\u7d4c\u55b6\u8005\u306b\u3088\u308b\u8aac\u660e\u30fb\u76e3\u67fb\u5831\u544a\u66f8\u306e\u91cd\u8981\u6027\u3001\u4f1a\u8a08\u57fa\u6e96\u306e\u9055\u3044\u3092\u8e0f\u307e\u3048\u305f\u5206\u6790\u4e0a\u306e\u7559\u610f\u70b9\u3001\u5e74\u6b21\u30fb\u56db\u534a\u671f\u5831\u544a\u66f8\u4ee5\u5916\u306e\u60c5\u5831\u6e90\u3092\u6271\u3046\u5358\u5143\u3067\u3059\u3002<\/p>\n<p>\u672c\u8a18\u4e8b\u3067\u306f\u3001\u6700\u65b0\u7248\u30ab\u30ea\u30ad\u30e5\u30e9\u30e0\u306eLOS\uff08Learning Outcome Statement\uff09\u3068\u3001\u3053\u306e\u5358\u5143\u306e\u91cd\u8981\u8ad6\u70b9\u3092\u65e5\u672c\u8a9e\u3067\u6574\u7406\u3057\u307e\u3057\u305f\u3002<\/p>\n<\/div>\n<h2>LM1\u306eLOS\uff08\u5b66\u7fd2\u76ee\u6a19\uff09<\/h2>\n<p>LOS\u306f\u3001\u3053\u306e\u5358\u5143\u3067\u300c\u3067\u304d\u308b\u3088\u3046\u306b\u306a\u308b\u3079\u304d\u3053\u3068\u300d\u3068\u3057\u3066\u793a\u3055\u308c\u3066\u3044\u308b\u5b66\u7fd2\u76ee\u6a19\u3067\u3059\u3002LM1\u306b\u306f5\u3064\u306eLOS\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<ol class=\"cfalm-los\">\n<li><span class=\"ja\">LOS 1\uff1a\u8ca1\u52d9\u8af8\u8868\u5206\u6790\u306e\u67a0\u7d44\u307f\u306b\u304a\u3051\u308b\u5404\u30b9\u30c6\u30c3\u30d7\u3092\u8aac\u660e\u3059\u308b<\/span><span class=\"en\">describe the steps in the financial statement analysis framework<\/span><\/li>\n<li><span class=\"ja\">LOS 2\uff1a\u8ca1\u52d9\u8af8\u8868\u5206\u6790\u306e\u5f79\u5272\u3092\u8aac\u660e\u3059\u308b<\/span><span class=\"en\">describe the roles of financial statement analysis<\/span><\/li>\n<li><span class=\"ja\">LOS 3\uff1a\u898f\u5236\u5f53\u5c40\u3078\u306e\u63d0\u51fa\u66f8\u985e\u3001\u8ca1\u52d9\u8af8\u8868\u306e\u6ce8\u8a18\u3068\u88dc\u8db3\u60c5\u5831\u3001\u7d4c\u55b6\u8005\u306b\u3088\u308b\u8aac\u660e\uff08\u30de\u30cd\u30b8\u30e1\u30f3\u30c8\u30fb\u30b3\u30e1\u30f3\u30bf\u30ea\u30fc\uff09\u3001\u76e3\u67fb\u5831\u544a\u66f8\u306e\u91cd\u8981\u6027\u3092\u8aac\u660e\u3059\u308b<\/span><span class=\"en\">describe the importance of regulatory filings, financial statement notes and supplementary information, management\u2019s commentary, and audit reports<\/span><\/li>\n<li><span class=\"ja\">LOS 4\uff1a\u7570\u306a\u308b\u8ca1\u52d9\u5831\u544a\u5236\u5ea6\u304c\u8ca1\u52d9\u5206\u6790\u306b\u4e0e\u3048\u308b\u5f71\u97ff\u3068\u3001\u8ca1\u52d9\u5831\u544a\u57fa\u6e96\u306e\u52d5\u5411\u3092\u6ce8\u8996\u3059\u308b\u3053\u3068\u306e\u91cd\u8981\u6027\u3092\u8aac\u660e\u3059\u308b<\/span><span class=\"en\">describe implications for financial analysis of alternative financial reporting systems and the importance of monitoring developments in financial reporting standards<\/span><\/li>\n<li><span class=\"ja\">LOS 5\uff1a\u5e74\u6b21\u30fb\u56db\u534a\u671f\u306e\u8ca1\u52d9\u5831\u544a\u66f8\u4ee5\u5916\u306b\u3001\u30a2\u30ca\u30ea\u30b9\u30c8\u304c\u8ca1\u52d9\u8af8\u8868\u5206\u6790\u3067\u7528\u3044\u308b\u60c5\u5831\u6e90\u3092\u8aac\u660e\u3059\u308b<\/span><span class=\"en\">describe information sources that analysts use in financial statement analysis besides annual and interim financial reports<\/span><\/li>\n<\/ol>\n<h2>LM1\u306e\u307e\u3068\u3081<\/h2>\n<p>\u3053\u306e\u5358\u5143\u306e\u8981\u70b9\u3092\u307e\u3068\u3081\u308b\u3068\u3001\u6b21\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n<ul class=\"cfalm-sum\">\n<li>\u4f01\u696d\u306e\u8ca1\u52d9\u5206\u6790\u3067\u306f\u3001\u30d3\u30b8\u30cd\u30b9\u30e2\u30c7\u30eb\u30fb\u696d\u7e3e\u30fb\u8ca1\u653f\u72b6\u614b\u306b\u52a0\u3048\u3001\u7d4c\u6e08\u74b0\u5883\u3084\u696d\u754c\u306b\u95a2\u3059\u308b\u5e45\u5e83\u3044\u60c5\u5831\u306e\u7406\u89e3\u304c\u5fc5\u8981\u3002\u8ab2\u984c\u304c\u660e\u78ba\u3067\u306a\u3044\u5834\u5408\u306f\u3001\u624b\u6cd5\u30fb\u30c4\u30fc\u30eb\u30fb\u30c7\u30fc\u30bf\u6e90\u30fb\u5831\u544a\u5f62\u5f0f\u30fb\u91cd\u70b9\u306e\u7f6e\u304d\u65b9\u3092\u30a2\u30ca\u30ea\u30b9\u30c8\u81ea\u8eab\u304c\u6c7a\u3081\u308b<\/li>\n<li>\u5206\u6790\u3067\u306f\u767e\u5206\u7387\u30fb\u5897\u6e1b\u30fb\u6bd4\u7387\u3092\u4f7f\u3063\u3066\u30c7\u30fc\u30bf\u3092\u6574\u7406\u30fb\u30b9\u30b1\u30fc\u30eb\u8abf\u6574\u3057\u6bd4\u8f03\u53ef\u80fd\u306b\u3059\u308b\u304c\u3001\u7d50\u8ad6\u3084\u63a8\u5968\u306f\u6570\u5024\u305d\u306e\u3082\u306e\u3060\u3051\u3067\u306a\u304f\u30a2\u30ca\u30ea\u30b9\u30c8\u306e\u89e3\u91c8\u306b\u652f\u3048\u3089\u308c\u308b<\/li>\n<li>\u8ca1\u52d9\u8af8\u8868\u5206\u6790\u306e\u5f79\u5272\u306f\u3001\u6295\u8cc7\u30fb\u4e0e\u4fe1\u306a\u3069\u306e\u7d4c\u6e08\u7684\u610f\u601d\u6c7a\u5b9a\u306e\u305f\u3081\u306b\u3001\u5c06\u6765\u306e\u696d\u7e3e\u30fb\u8ca1\u653f\u72b6\u614b\u30fb\u30ea\u30b9\u30af\u8981\u56e0\u306b\u3064\u3044\u3066\u306e\u898b\u901a\u3057\u3092\u5f62\u6210\u3059\u308b\u3053\u3068<\/li>\n<li>\u4e0a\u5834\u4f01\u696d\u306f\u3001\u7c73\u56fdSEC\uff08\u8a3c\u5238\u53d6\u5f15\u59d4\u54e1\u4f1a\uff09\u306e\u3088\u3046\u306a\u898f\u5236\u5f53\u5c40\u306b\u3088\u308a\u3001\u6240\u5b9a\u306e\u4f1a\u8a08\u57fa\u6e96\u3068\u8a3c\u5238\u95a2\u9023\u6cd5\u898f\u306b\u6cbf\u3063\u305f\u8ca1\u52d9\u5831\u544a\u3092\u6c42\u3081\u3089\u308c\u308b\u3002IOSCO\uff08\u8a3c\u5238\u76e3\u7763\u8005\u56fd\u969b\u6a5f\u69cb\uff09\u3084ESMA\uff08\u6b27\u5dde\u8a3c\u5238\u5e02\u5834\u76e3\u7763\u6a5f\u69cb\uff09\u306a\u3069\u3001\u76f4\u63a5\u306e\u898f\u5236\u6a29\u9650\u3092\u6301\u305f\u305a\u306b\u57fa\u6e96\u3065\u304f\u308a\u3084\u5354\u8abf\u3092\u62c5\u3046\u7d44\u7e54\u3082\u3042\u308b<\/li>\n<li>\u60c5\u5831\u6e90\u306f\u3001\u898f\u5236\u5f53\u5c40\u3078\u306e\u5b9a\u578b\u306e\u63d0\u51fa\u66f8\u985e\u3001\u6ce8\u8a18\u30fb\u88dc\u8db3\u660e\u7d30\u30fb\u7d4c\u55b6\u8005\u306b\u3088\u308b\u8aac\u660e\u3001\u76e3\u67fb\u5831\u544a\u66f8\u306a\u3069\u3002\u76e3\u67fb\u5831\u544a\u66f8\u3067\u306f\u72ec\u7acb\u76e3\u67fb\u4eba\u304c\u3001\u8ca1\u52d9\u8af8\u8868\u304c\u6240\u5b9a\u306e\u4f1a\u8a08\u57fa\u6e96\u306b\u6e96\u62e0\u3057\u3066\u9069\u6b63\u306b\u8868\u793a\u3055\u308c\u3066\u3044\u308b\u304b\u306b\u3064\u3044\u3066\u610f\u898b\u3092\u8868\u660e\u3059\u308b<\/li>\n<li>IFRS\u3068US GAAP\u306f\u53ce\u308c\u3093\u304c\u9032\u3093\u3060\u3082\u306e\u306e\u5dee\u7570\u306f\u6b8b\u3063\u3066\u304a\u308a\u3001\u30a2\u30ca\u30ea\u30b9\u30c8\u306f\u4e21\u57fa\u6e96\u304c\u4e00\u81f4\u3057\u3066\u3044\u306a\u3044\u9818\u57df\u3092\u628a\u63e1\u3057\u3066\u304a\u304f\u5fc5\u8981\u304c\u3042\u308b<\/li>\n<li>\u898f\u5236\u4e0a\u306e\u958b\u793a\u4ee5\u5916\u306b\u3082\u3001\u6c7a\u7b97\u8aac\u660e\u4f1a\uff08earnings call\uff09\u3001\u30a4\u30f3\u30d9\u30b9\u30bf\u30fc\u30fb\u30c7\u30fc\u3001\u30d7\u30ec\u30b9\u30ea\u30ea\u30fc\u30b9\u3001\u4f01\u696d\u30a6\u30a7\u30d6\u30b5\u30a4\u30c8\u3001\u4f01\u696d\u8a2a\u554f\u3001\u7d4c\u55b6\u9663\u3084IR\u62c5\u5f53\u8005\u3068\u306e\u5bfe\u8a71\u304c\u60c5\u5831\u6e90\u3068\u306a\u308b<\/li>\n<li>\u696d\u754c\u306e\u767d\u66f8\u3001\u4ed6\u306e\u30a2\u30ca\u30ea\u30b9\u30c8\u30fb\u30ec\u30dd\u30fc\u30c8\u3001\u653f\u5e9c\u306e\u7d4c\u6e08\u7d71\u8a08\u3001\u5831\u9053\u3001\u30c7\u30fc\u30bf\u30fb\u30d7\u30e9\u30c3\u30c8\u30d5\u30a9\u30fc\u30e0\u306a\u3069\u306e\u7b2c\u4e09\u8005\u60c5\u5831\u306b\u52a0\u3048\u3001\u30a2\u30f3\u30b1\u30fc\u30c8\u3084\u88fd\u54c1\u8a55\u4fa1\u306a\u3069\u3067\u30a2\u30ca\u30ea\u30b9\u30c8\u81ea\u8eab\u304c\u60c5\u5831\u3092\u4f5c\u308a\u51fa\u3059\u3053\u3068\u3082\u3042\u308b<\/li>\n<\/ul>\n<p>\u4ee5\u4e0b\u3001LOS\u3054\u3068\u306b\u91cd\u8981\u8ad6\u70b9\u3092\u6574\u7406\u3057\u307e\u3059\u3002<\/p>\n<h3>LOS 1\uff1a\u8ca1\u52d9\u8af8\u8868\u5206\u6790\u306e\u67a0\u7d44\u307f\uff086\u30b9\u30c6\u30c3\u30d7\uff09<\/h3>\n<p>\u8ca1\u52d9\u8af8\u8868\u5206\u6790\u306f\u3001<strong>\u76ee\u7684\u3068\u6587\u8108\u306e\u660e\u78ba\u5316 \u2192 \u30c7\u30fc\u30bf\u53ce\u96c6 \u2192 \u30c7\u30fc\u30bf\u51e6\u7406 \u2192 \u5206\u6790\u30fb\u89e3\u91c8 \u2192 \u7d50\u8ad6\u3068\u63a8\u5968\u306e\u4f5c\u6210\u30fb\u4f1d\u9054 \u2192 \u30d5\u30a9\u30ed\u30fc\u30a2\u30c3\u30d7<\/strong>\u3068\u3044\u3046\u6d41\u308c\u3067\u9032\u3081\u307e\u3059\u3002\u5404\u30b9\u30c6\u30c3\u30d7\u3067\u4f55\u3092\u30a4\u30f3\u30d7\u30c3\u30c8\u306b\u3057\u3001\u4f55\u3092\u30a2\u30a6\u30c8\u30d7\u30c3\u30c8\u3068\u3057\u3066\u5f97\u308b\u304b\u3092\u62bc\u3055\u3048\u308b\u3053\u3068\u304c\u5927\u5207\u3067\u3059\u3002<\/p>\n<ul>\n<li>1. \u5206\u6790\u306e\u76ee\u7684\u3068\u6587\u8108\u3092\u660e\u78ba\u306b\u3059\u308b\uff08\u4f55\u3092\u554f\u3044\u3001\u8ab0\u306b\u3001\u3044\u3064\u307e\u3067\u306b\u5831\u544a\u3059\u308b\u304b\uff09<\/li>\n<li>2. \u30a4\u30f3\u30d7\u30c3\u30c8\u30fb\u30c7\u30fc\u30bf\u3092\u53ce\u96c6\u3059\u308b\uff08\u8ca1\u52d9\u8af8\u8868\u3001\u696d\u754c\u30fb\u7d4c\u6e08\u30c7\u30fc\u30bf\u3001\u7d4c\u55b6\u9663\u3068\u306e\u5bfe\u8a71\u306a\u3069\uff09<\/li>\n<li>3. \u30c7\u30fc\u30bf\u3092\u51e6\u7406\u3059\u308b\uff08\u4fee\u6b63\u3001\u6bd4\u7387\u8a08\u7b97\u3001\u5171\u901a\u30b5\u30a4\u30ba\u5316\u3001\u56f3\u8868\u5316\uff09<\/li>\n<li>4. \u51e6\u7406\u3057\u305f\u30c7\u30fc\u30bf\u3092\u5206\u6790\u30fb\u89e3\u91c8\u3059\u308b<\/li>\n<li>5. \u7d50\u8ad6\u30fb\u63a8\u5968\u3092\u4f5c\u6210\u3057\u4f1d\u3048\u308b\uff08\u30ec\u30dd\u30fc\u30c8\u306a\u3069\uff09<\/li>\n<li>6. \u5b9a\u671f\u7684\u306b\u30d5\u30a9\u30ed\u30fc\u30a2\u30c3\u30d7\u3057\u3001\u63a8\u5968\u3092\u898b\u76f4\u3059<\/li>\n<\/ul>\n<h3>LOS 2\uff1a\u8ca1\u52d9\u8af8\u8868\u5206\u6790\u306e\u5f79\u5272<\/h3>\n<p>\u8ca1\u52d9\u8af8\u8868\u5206\u6790\u306e\u5f79\u5272\u306f\u3001<strong>\u6295\u8cc7\u30fb\u4e0e\u4fe1\u306a\u3069\u306e\u610f\u601d\u6c7a\u5b9a\u306e\u305f\u3081\u306b\u3001\u4f01\u696d\u306e\u5c06\u6765\u306e\u696d\u7e3e\u30fb\u8ca1\u653f\u72b6\u614b\u30fb\u30ea\u30b9\u30af\u306b\u3064\u3044\u3066\u898b\u901a\u3057\u3092\u7acb\u3066\u308b\u3053\u3068<\/strong>\u3067\u3059\u3002\u904e\u53bb\u306e\u6570\u5024\u3092\u4e26\u3079\u308b\u3060\u3051\u3067\u306a\u304f\u3001\u4f55\u304c\u8d77\u304d\u305f\u306e\u304b\u3001\u306a\u305c\u8d77\u304d\u305f\u306e\u304b\u3092\u89e3\u91c8\u3059\u308b\u3053\u3068\u304c\u6c42\u3081\u3089\u308c\u307e\u3059\u3002<\/p>\n<ul>\n<li>\u696d\u7e3e\uff08\u53ce\u76ca\u6027\uff09\uff1a\u5229\u76ca\u3084\u30ad\u30e3\u30c3\u30b7\u30e5\u3092\u3069\u308c\u3060\u3051\u751f\u307f\u51fa\u3057\u305f\u304b<\/li>\n<li>\u8ca1\u653f\u72b6\u614b\uff1a\u8cc7\u7523\u30fb\u8ca0\u50b5\u30fb\u8cc7\u672c\u306e\u69cb\u6210\u3068\u652f\u6255\u80fd\u529b<\/li>\n<li>\u30ea\u30b9\u30af\u8981\u56e0\u306e\u628a\u63e1\uff1a\u5c06\u6765\u306e\u696d\u7e3e\u3084\u8ca1\u653f\u72b6\u614b\u3092\u5de6\u53f3\u3059\u308b\u8981\u56e0<\/li>\n<li>\u682a\u5f0f\u6295\u8cc7\u306e\u8a55\u4fa1\u3001\u4e0e\u4fe1\u5224\u65ad\u3001M&#038;A\u306e\u691c\u8a0e\u306a\u3069\u306b\u6d3b\u7528<\/li>\n<li>\u6570\u5024\u306b\u5bfe\u3059\u308b\u30a2\u30ca\u30ea\u30b9\u30c8\u306e\u89e3\u91c8\u304c\u7d50\u8ad6\u3092\u652f\u3048\u308b<\/li>\n<\/ul>\n<h3>LOS 3\uff1a\u63d0\u51fa\u66f8\u985e\u30fb\u6ce8\u8a18\u30fb\u7d4c\u55b6\u8005\u306e\u8aac\u660e\u30fb\u76e3\u67fb\u5831\u544a\u66f8<\/h3>\n<p>\u8ca1\u52d9\u8af8\u8868\u672c\u4f53\u306b\u52a0\u3048\u3066\u3001<strong>\u6ce8\u8a18\u30fb\u88dc\u8db3\u60c5\u5831\u30fb\u7d4c\u55b6\u8005\u306b\u3088\u308b\u8aac\u660e\uff08MD&#038;A\u306a\u3069\uff09\u30fb\u76e3\u67fb\u5831\u544a\u66f8<\/strong>\u304c\u91cd\u8981\u306a\u60c5\u5831\u6e90\u3067\u3059\u3002\u6ce8\u8a18\u3067\u306f\u4f1a\u8a08\u65b9\u91dd\u3084\u898b\u7a4d\u308a\u306e\u5185\u5bb9\u304c\u3001\u76e3\u67fb\u5831\u544a\u66f8\u3067\u306f\u8ca1\u52d9\u8af8\u8868\u306e\u9069\u6b63\u6027\u306b\u95a2\u3059\u308b\u72ec\u7acb\u76e3\u67fb\u4eba\u306e\u610f\u898b\u304c\u308f\u304b\u308a\u307e\u3059\u3002<\/p>\n<ul>\n<li>\u898f\u5236\u5f53\u5c40\u3078\u306e\u63d0\u51fa\u66f8\u985e\uff1a\u7c73\u56fdSEC\u3078\u306e\u5e74\u6b21\u5831\u544a\u66f8\uff08Form 10-K\uff09\u30fb\u56db\u534a\u671f\u5831\u544a\u66f8\uff08Form 10-Q\uff09\u306a\u3069<\/li>\n<li>\u6ce8\u8a18\uff1a\u4f1a\u8a08\u65b9\u91dd\u3001\u91cd\u8981\u306a\u898b\u7a4d\u308a\u3001\u30bb\u30b0\u30e1\u30f3\u30c8\u60c5\u5831\u3001\u5076\u767a\u4e8b\u8c61\u306a\u3069<\/li>\n<li>\u7d4c\u55b6\u8005\u306b\u3088\u308b\u8aac\u660e\uff1a\u696d\u7e3e\u306e\u8981\u56e0\u3001\u30c8\u30ec\u30f3\u30c9\u3001\u4e0d\u78ba\u5b9f\u6027\u3001\u5c06\u6765\u306e\u898b\u901a\u3057<\/li>\n<li>\u76e3\u67fb\u610f\u898b\uff1a\u7121\u9650\u5b9a\u9069\u6b63\u610f\u898b\uff08unqualified\/unmodified\uff09\u3001\u9650\u5b9a\u4ed8\u9069\u6b63\u610f\u898b\uff08qualified\uff09\u3001\u4e0d\u9069\u6b63\u610f\u898b\uff08adverse\uff09\u3001\u610f\u898b\u4e0d\u8868\u660e\uff08disclaimer\uff09<\/li>\n<li>\u76e3\u67fb\u4e0a\u306e\u4e3b\u8981\u306a\u691c\u8a0e\u4e8b\u9805\uff08key audit matters\uff0fcritical audit matters\uff09\u306e\u8a18\u8f09<\/li>\n<li>\u76e3\u67fb\u306f\u5408\u7406\u7684\u306a\u4fdd\u8a3c\u3067\u3042\u308a\u3001\u4e0d\u6b63\u306e\u767a\u898b\u3092\u5b8c\u5168\u306b\u4fdd\u8a3c\u3059\u308b\u3082\u306e\u3067\u306f\u306a\u3044<\/li>\n<\/ul>\n<h3>LOS 4\uff1a\u7570\u306a\u308b\u8ca1\u52d9\u5831\u544a\u5236\u5ea6\u3068\u57fa\u6e96\u52d5\u5411\u306e\u6ce8\u8996<\/h3>\n<p>\u4e16\u754c\u306e\u4e3b\u8981\u306a\u4f1a\u8a08\u57fa\u6e96\u306f <strong>IASB\u304c\u5b9a\u3081\u308bIFRS<\/strong> \u3068 <strong>FASB\u304c\u5b9a\u3081\u308bUS GAAP<\/strong> \u3067\u3059\u3002\u4e21\u8005\u306f\u53ce\u308c\u3093\u304c\u9032\u3093\u3060\u3082\u306e\u306e\u5dee\u7570\u304c\u6b8b\u3063\u3066\u3044\u308b\u305f\u3081\u3001\u6bd4\u8f03\u3059\u308b\u4f01\u696d\u304c\u7570\u306a\u308b\u57fa\u6e96\u3092\u63a1\u7528\u3057\u3066\u3044\u308b\u5834\u5408\u306f\u3001\u305d\u306e\u9055\u3044\u304c\u6570\u5024\u3084\u6bd4\u7387\u306b\u4e0e\u3048\u308b\u5f71\u97ff\u3092\u7406\u89e3\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<ul>\n<li>IFRS\uff1a\u56fd\u969b\u4f1a\u8a08\u57fa\u6e96\u5be9\u8b70\u4f1a\uff08IASB\uff09\u304c\u8a2d\u5b9a<\/li>\n<li>US GAAP\uff1a\u7c73\u56fd\u8ca1\u52d9\u4f1a\u8a08\u57fa\u6e96\u5be9\u8b70\u4f1a\uff08FASB\uff09\u304c\u8a2d\u5b9a<\/li>\n<li>\u57fa\u6e96\u306e\u9055\u3044\u306f\u6bd4\u7387\u6bd4\u8f03\u3084\u4f01\u696d\u9593\u6bd4\u8f03\u3092\u3086\u304c\u3081\u5f97\u308b<\/li>\n<li>\u65b0\u57fa\u6e96\u30fb\u6539\u8a02\u306e\u52d5\u5411\u3092\u8ffd\u3044\u3001\u4f01\u696d\u3078\u306e\u5f71\u97ff\u3092\u898b\u6975\u3081\u308b<\/li>\n<li>\u6ce8\u8a18\u306e\u4f1a\u8a08\u65b9\u91dd\u304b\u3089\u63a1\u7528\u57fa\u6e96\u3068\u91cd\u8981\u306a\u9078\u629e\u3092\u78ba\u8a8d<\/li>\n<\/ul>\n<h3>LOS 5\uff1a\u8ca1\u52d9\u5831\u544a\u66f8\u4ee5\u5916\u306e\u60c5\u5831\u6e90<\/h3>\n<p>\u30a2\u30ca\u30ea\u30b9\u30c8\u306f\u5e74\u6b21\u30fb\u56db\u534a\u671f\u5831\u544a\u66f8\u4ee5\u5916\u306b\u3082\u3001<strong>\u4f01\u696d\u81ea\u8eab\u306e\u767a\u4fe1<\/strong>\u3001<strong>\u7b2c\u4e09\u8005\u306e\u60c5\u5831<\/strong>\u3001\u305d\u3057\u3066<strong>\u81ea\u3089\u4f5c\u308a\u51fa\u3059\u60c5\u5831<\/strong>\u3092\u6d3b\u7528\u3057\u307e\u3059\u3002\u60c5\u5831\u6e90\u3054\u3068\u306e\u6027\u8cea\uff08\u4e2d\u7acb\u6027\u3084\u4fe1\u983c\u6027\uff09\u3092\u610f\u8b58\u3057\u3066\u4f7f\u3044\u5206\u3051\u308b\u3053\u3068\u304c\u5927\u5207\u3067\u3059\u3002<\/p>\n<ul>\n<li>\u4f01\u696d\u306e\u767a\u4fe1\uff1a\u6c7a\u7b97\u8aac\u660e\u4f1a\u3001\u30a4\u30f3\u30d9\u30b9\u30bf\u30fc\u30fb\u30c7\u30fc\u3001\u30d7\u30ec\u30b9\u30ea\u30ea\u30fc\u30b9\u3001\u30a6\u30a7\u30d6\u30b5\u30a4\u30c8\u3001\u4f01\u696d\u8a2a\u554f<\/li>\n<li>\u7d4c\u55b6\u9663\u30fbIR\u62c5\u5f53\u8005\u30fb\u5f93\u696d\u54e1\u3068\u306e\u5bfe\u8a71<\/li>\n<li>\u7b2c\u4e09\u8005\u60c5\u5831\uff1a\u696d\u754c\u306e\u767d\u66f8\u3001\u30a2\u30ca\u30ea\u30b9\u30c8\u30fb\u30ec\u30dd\u30fc\u30c8\u3001\u653f\u5e9c\u306e\u7d4c\u6e08\u7d71\u8a08\u3001\u696d\u754c\u30cb\u30e5\u30fc\u30b9\u3001\u30c7\u30fc\u30bf\u30fb\u30d7\u30e9\u30c3\u30c8\u30d5\u30a9\u30fc\u30e0<\/li>\n<li>\u72ec\u81ea\u60c5\u5831\uff1a\u30a2\u30f3\u30b1\u30fc\u30c8\u3001\u95a2\u4fc2\u8005\u3078\u306e\u805e\u304d\u53d6\u308a\u3001\u88fd\u54c1\u8a55\u4fa1<\/li>\n<\/ul>\n<h2>\u52b9\u7387\u3088\u304f\u5b66\u3076\u306b\u306f FA-Academy<\/h2>\n<p>CFA\u00ae\ufe0e\u306e\u5354\u4f1a\u30c6\u30ad\u30b9\u30c8\u306f\u82f1\u8a9e\u3067\u5206\u91cf\u3082\u591a\u304f\u30011\u3064\u3072\u3068\u3064\u306e\u5358\u5143\u3092\u82f1\u8a9e\u3060\u3051\u3067\u7406\u89e3\u3057\u3066\u3044\u304f\u306e\u306f\u5927\u304d\u306a\u8ca0\u62c5\u3067\u3059\u3002<\/p>\n<p>FA-Academy\uff08Financial Analyst Academy\uff09\u306f\u3001<strong>\u65e5\u672c\u8a9e\u3067\u5b66\u3079\u308b\u6570\u5c11\u306a\u3044CFA\u00ae\ufe0e\u8a66\u9a13\u30b5\u30dd\u30fc\u30c8<\/strong>\u3067\u3059\u3002\u3053\u308c\u307e\u3067 Level 1 \u304b\u3089 Level 3 \u307e\u3067\u591a\u304f\u306e\u5408\u683c\u8005\u3092\u8f29\u51fa\u3057\u3066\u304a\u308a\u3001\u5408\u683c\u8005\u306e\u65b9\u3005\u3068\u306e\u5bfe\u8ac7\u3082\u6570\u591a\u304f\u516c\u958b\u3057\u3066\u3044\u307e\u3059\u3002\u3069\u3093\u306a\u65b9\u304c\u3001\u3069\u306e\u3088\u3046\u306b\u5408\u683c\u3055\u308c\u305f\u306e\u304b\u306f<a href=\"https:\/\/triumphmind.com\/cfa\/category\/gokaku\/\" target=\"_blank\" rel=\"noopener\">\u5408\u683c\u8005\u5bfe\u8ac7\u30fb\u5408\u683c\u4f53\u9a13\u8ac7\u306e\u4e00\u89a7<\/a>\u304b\u3089\u3054\u89a7\u3044\u305f\u3060\u3051\u307e\u3059\u3002<\/p>\n<ul>\n<li><a href=\"https:\/\/triumphmind.com\/cfa\/present1\/\" target=\"_blank\" rel=\"noopener\">Level 1 \u65e5\u672c\u8a9e\u8981\u70b9\u96c6\u306e\u7121\u6599\u30b5\u30f3\u30d7\u30eb\u3092\u53d7\u3051\u53d6\u308b\uff087\u65e5\u9593\u30e1\u30fc\u30eb\u8b1b\u5ea7\uff09<\/a><\/li>\n<li><a href=\"https:\/\/timerex.net\/s\/cfa.tips.slack_2a23\/e72e883e\/\" target=\"_blank\" rel=\"noopener\">\u7121\u6599\u500b\u5225\u9762\u8ac7\u3092\u4e88\u7d04\u3059\u308b\uff08\u5b66\u7fd2\u8a08\u753b\u306e\u3054\u76f8\u8ac7\uff09<\/a><\/li>\n<li><a href=\"https:\/\/triumphmind.com\/cfa\/course\/\" target=\"_blank\" rel=\"noopener\">\u53d7\u8b1b\u6848\u5185\uff08\u30b3\u30fc\u30b9\u4e00\u89a7\u30fb\u53d7\u8b1b\u6599\uff09\u3092\u898b\u308b<\/a><\/li>\n<\/ul>\n<div class=\"cfalm-nav\">\u6b21\u306e\u5358\u5143\uff1a<a href=\"https:\/\/triumphmind.com\/cfa\/2026\/09\/22\/cfa-l1-fsa-lm2\/\">LM2 Analyzing Income Statements\uff08\u640d\u76ca\u8a08\u7b97\u66f8\u306e\u5206\u6790\uff09<\/a><br \/>\n\u5168\u4f53\u306e\u76ee\u6b21\uff1a<a href=\"https:\/\/triumphmind.com\/cfa\/cfa-curriculum\/#l1-fsa\">CFA\u00ae\ufe0e \u5b66\u7fd2\u5185\u5bb9\u306e\u76ee\u6b21\uff08Level 1 Financial Statement Analysis\uff09<\/a><\/div>\n","protected":false},"excerpt":{"rendered":"<p>CFA\u00ae\ufe0e Level 1 Financial Statement Analysis LM1\u300cIntroduction to Financial Statement Analysis\uff08\u8ca1\u52d9\u8af8\u8868\u5206\u6790\u5165\u9580\uff09\u300d\u306eLOS\uff08\u5b66\u7fd2\u76ee\u6a19\uff09\u3068\u91cd\u8981\u8ad6\u70b9\u3092\u3001\u6700\u65b0\u7248\u30ab\u30ea\u30ad\u30e5\u30e9\u30e0\u306b\u57fa\u3065\u3044\u3066\u65e5\u672c\u8a9e\u3067\u6574\u7406\u3057\u307e\u3057\u305f\u3002<\/p>\n","protected":false},"author":1,"featured_media":11100,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_jin_ogp_image_url":"","_jin_last_featured_id":0,"footnotes":""},"categories":[98],"tags":[],"class_list":["post-10754","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-level1-topics"],"_links":{"self":[{"href":"https:\/\/triumphmind.com\/cfa\/wp-json\/wp\/v2\/posts\/10754","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/triumphmind.com\/cfa\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/triumphmind.com\/cfa\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/triumphmind.com\/cfa\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/triumphmind.com\/cfa\/wp-json\/wp\/v2\/comments?post=10754"}],"version-history":[{"count":1,"href":"https:\/\/triumphmind.com\/cfa\/wp-json\/wp\/v2\/posts\/10754\/revisions"}],"predecessor-version":[{"id":10927,"href":"https:\/\/triumphmind.com\/cfa\/wp-json\/wp\/v2\/posts\/10754\/revisions\/10927"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/triumphmind.com\/cfa\/wp-json\/wp\/v2\/media\/11100"}],"wp:attachment":[{"href":"https:\/\/triumphmind.com\/cfa\/wp-json\/wp\/v2\/media?parent=10754"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/triumphmind.com\/cfa\/wp-json\/wp\/v2\/categories?post=10754"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/triumphmind.com\/cfa\/wp-json\/wp\/v2\/tags?post=10754"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}