{"id":10760,"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-lm7\/"},"modified":"2026-09-22T07:02:15","modified_gmt":"2026-09-21T22:02:15","slug":"cfa-l1-fsa-lm7","status":"publish","type":"post","link":"https:\/\/triumphmind.com\/cfa\/2026\/09\/22\/cfa-l1-fsa-lm7\/","title":{"rendered":"\u3010CFA\u00ae\ufe0e L1 FSA LM7\u3011Analysis of Long-Term Assets \u3092\u8981\u70b9\u89e3\u8aac\uff5c\u7121\u5f62\u8cc7\u7523\u306e\u53d6\u5f97\u5f62\u614b\u30fb\u6e1b\u640d\u30fb\u8a8d\u8b58\u306e\u4e2d\u6b62\u30fb\u6709\u5f62\u56fa\u5b9a\u8cc7\u7523\u306e\u958b\u793a"},"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 7\u300cAnalysis of Long-Term Assets\uff08\u9577\u671f\u8cc7\u7523\u306e\u5206\u6790\uff09\u300d\u306f\u3001\u500b\u5225\u8cfc\u5165\u30fb\u81ea\u5df1\u5275\u8a2d\u30fb\u4f01\u696d\u7d50\u5408\u3068\u3044\u3046\u53d6\u5f97\u5f62\u614b\u306e\u9055\u3044\u306b\u3088\u308b\u7121\u5f62\u8cc7\u7523\u306e\u4f1a\u8a08\u51e6\u7406\u3001\u6709\u5f62\u56fa\u5b9a\u8cc7\u7523\u3068\u7121\u5f62\u8cc7\u7523\u306e\u6e1b\u640d\u30fb\u8a8d\u8b58\u306e\u4e2d\u6b62\u304c\u8ca1\u52d9\u8af8\u8868\u3068\u6bd4\u7387\u306b\u4e0e\u3048\u308b\u5f71\u97ff\u3001\u9577\u671f\u8cc7\u7523\u306b\u95a2\u3059\u308b\u958b\u793a\u306e\u5206\u6790\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>LM7\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\u3002LM7\u306b\u306f3\u3064\u306eLOS\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<ol class=\"cfalm-los\">\n<li><span class=\"ja\">LOS 1\uff1a\u500b\u5225\u8cfc\u5165\u3001\u81ea\u5df1\u5275\u8a2d\u3001\u4f01\u696d\u7d50\u5408\u306b\u3088\u308b\u53d6\u5f97\u3068\u3044\u3046\u7a2e\u985e\u306e\u7121\u5f62\u8cc7\u7523\u306e\u8ca1\u52d9\u5831\u544a\u3092\u6bd4\u8f03\u3059\u308b<\/span><span class=\"en\">compare the financial reporting of the following types of intangible assets: purchased, internally developed, and acquired in a business combination<\/span><\/li>\n<li><span class=\"ja\">LOS 2\uff1a\u6709\u5f62\u56fa\u5b9a\u8cc7\u7523\u304a\u3088\u3073\u7121\u5f62\u8cc7\u7523\u306e\u6e1b\u640d\u3068\u8a8d\u8b58\u306e\u4e2d\u6b62\u304c\u8ca1\u52d9\u8af8\u8868\u3068\u8ca1\u52d9\u6bd4\u7387\u306b\u4e0e\u3048\u308b\u5f71\u97ff\u3092\u8aac\u660e\u30fb\u8a55\u4fa1\u3059\u308b<\/span><span class=\"en\">explain and evaluate how impairment and derecognition of property, plant, and equipment and intangible assets affect the financial statements and ratios<\/span><\/li>\n<li><span class=\"ja\">LOS 3\uff1a\u6709\u5f62\u56fa\u5b9a\u8cc7\u7523\u304a\u3088\u3073\u7121\u5f62\u8cc7\u7523\u306b\u95a2\u3059\u308b\u8ca1\u52d9\u8af8\u8868\u306e\u958b\u793a\u3092\u5206\u6790\u30fb\u89e3\u91c8\u3059\u308b<\/span><span class=\"en\">analyze and interpret financial statement disclosures regarding property, plant, and equipment and intangible assets<\/span><\/li>\n<\/ol>\n<h2>LM7\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>\u6709\u5f62\u56fa\u5b9a\u8cc7\u7523\u3084\u7121\u5f62\u8cc7\u7523\u306a\u3069\u306e\u9577\u671f\u8cc7\u7523\u306f\u591a\u304f\u306e\u4f01\u696d\u3067\u8cc7\u7523\u306e\u5927\u534a\u3092\u5360\u3081\u3001\u9577\u5e74\u306b\u308f\u305f\u3063\u3066\u7d4c\u6e08\u7684\u4fbf\u76ca\u3092\u751f\u3080\u3002\u4f1a\u8a08\u4e0a\u306e\u8cb8\u501f\u5bfe\u7167\u8868\u3067\u8a8d\u8b58\u3067\u304d\u308b\u8cc7\u7523\u306f\u3001\u8a55\u5224\u3084\u719f\u7df4\u3057\u305f\u5f93\u696d\u54e1\u3092\u542b\u3080\u7d4c\u6e08\u7684\u306a\u8cc7\u7523\u306e\u7bc4\u56f2\u3088\u308a\u72ed\u3044<\/li>\n<li>\u8a8d\u8b58\u5f8c\u306e\u6e2c\u5b9a\u306f\u3001IFRS\u3067\u306f\u539f\u4fa1\u30e2\u30c7\u30eb\u304b\u518d\u8a55\u4fa1\u30e2\u30c7\u30eb\u3001US GAAP\u3067\u306f\u539f\u4fa1\u30e2\u30c7\u30eb\u306e\u307f\u3002\u65b9\u6cd5\u3084\u4f1a\u8a08\u65b9\u91dd\u306e\u9055\u3044\u304c\u4f01\u696d\u9593\u6bd4\u8f03\u3092\u96e3\u3057\u304f\u3059\u308b<\/li>\n<li>IFRS\u306f\u7814\u7a76\u8cbb\u306e\u8cbb\u7528\u51e6\u7406\u3092\u6c42\u3081\u308b\u4e00\u65b9\u3001\u4e00\u5b9a\u306e\u8981\u4ef6\u306e\u3082\u3068\u3067\u958b\u767a\u8cbb\uff08\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u306b\u9650\u3089\u306a\u3044\uff09\u306e\u8cc7\u7523\u8a08\u4e0a\u3092\u8a8d\u3081\u308b\u3002US GAAP\u306f\u539f\u5247\u3068\u3057\u3066\u7814\u7a76\u958b\u767a\u8cbb\u3092\u3068\u3082\u306b\u8cbb\u7528\u51e6\u7406\u3059\u308b\u304c\u3001\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u95a2\u9023\u306e\u4e00\u90e8\u306e\u958b\u767a\u8cbb\u306f\u8cc7\u7523\u8a08\u4e0a\u304c\u5fc5\u8981<\/li>\n<li>\u4f01\u696d\u7d50\u5408\u306f\u53d6\u5f97\u6cd5\u3067\u51e6\u7406\u3057\u3001\u53d6\u5f97\u4f01\u696d\u306f\u53d6\u5f97\u5bfe\u4fa1\u3092\u53d6\u5f97\u3057\u305f\u8cc7\u7523\u30fb\u5f15\u304d\u53d7\u3051\u305f\u8ca0\u50b5\u306b\u516c\u6b63\u4fa1\u5024\u306b\u57fa\u3065\u3044\u3066\u914d\u5206\u3059\u308b\u3002\u8b58\u5225\u53ef\u80fd\u306a\u7d14\u8cc7\u7523\u306e\u516c\u6b63\u4fa1\u5024\u3092\u4e0a\u56de\u308b\u90e8\u5206\u306f\u306e\u308c\u3093\u3068\u306a\u308b<\/li>\n<li>\u6709\u5f62\u56fa\u5b9a\u8cc7\u7523\u3068\u8010\u7528\u5e74\u6570\u304c\u78ba\u5b9a\u3057\u305f\u7121\u5f62\u8cc7\u7523\u306e\u53d6\u5f97\u539f\u4fa1\u306f\u3001\u8010\u7528\u5e74\u6570\u306b\u308f\u305f\u3063\u3066\u6e1b\u4fa1\u511f\u5374\u30fb\u511f\u5374\u3092\u901a\u3058\u3066\u8cbb\u7528\u5316\u3055\u308c\u308b<\/li>\n<li>\u6e1b\u640d\u306f\u8cc7\u7523\u306e\u5e33\u7c3f\u4fa1\u984d\u3092\u56de\u53ce\u3067\u304d\u306a\u3044\u5834\u5408\u306b\u8a8d\u8b58\u3059\u308b\u3002\u6e1b\u640d\u3084\u58f2\u5374\u30fb\u9664\u5374\u306b\u3088\u308b\u8a8d\u8b58\u306e\u4e2d\u6b62\u306f\u3001\u8cc7\u7523\u30fb\u5229\u76ca\u30fb\u6bd4\u7387\u306b\u5f71\u97ff\u3059\u308b<\/li>\n<li>\u6709\u5f62\u56fa\u5b9a\u8cc7\u7523\u3068\u7121\u5f62\u8cc7\u7523\u306e\u958b\u793a\u304b\u3089\u3001\u8cc7\u7523\u306e\u5e73\u5747\u5e74\u9f62\u3084\u6b8b\u5b58\u8010\u7528\u5e74\u6570\u3092\u63a8\u8a08\u3057\u3001\u5c06\u6765\u306e\u8a2d\u5099\u6295\u8cc7\u306e\u5fc5\u8981\u6027\u3092\u8a55\u4fa1\u3067\u304d\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\u7121\u5f62\u8cc7\u7523\u306e\u53d6\u5f97\u5f62\u614b\u306b\u3088\u308b\u9055\u3044<\/h3>\n<p>\u7121\u5f62\u8cc7\u7523\u306e\u4f1a\u8a08\u51e6\u7406\u306f\u3001<strong>\u500b\u5225\u8cfc\u5165\u30fb\u81ea\u5df1\u5275\u8a2d\u30fb\u4f01\u696d\u7d50\u5408<\/strong>\u306e\u3069\u308c\u3067\u53d6\u5f97\u3057\u305f\u304b\u3067\u7570\u306a\u308a\u307e\u3059\u3002\u500b\u5225\u8cfc\u5165\u306f\u53d6\u5f97\u539f\u4fa1\u3067\u8a08\u4e0a\u3057\u3001\u81ea\u5df1\u5275\u8a2d\u306f\u7814\u7a76\u958b\u767a\u8cbb\u306e\u6271\u3044\u304cIFRS\u3068US GAAP\u3067\u7570\u306a\u308a\u3001\u4f01\u696d\u7d50\u5408\u3067\u306f\u8b58\u5225\u53ef\u80fd\u306a\u7121\u5f62\u8cc7\u7523\u3092\u516c\u6b63\u4fa1\u5024\u3067\u8a08\u4e0a\u3057\u3066\u6b8b\u308a\u3092\u306e\u308c\u3093\u3068\u3057\u307e\u3059\u3002<\/p>\n<ul>\n<li>\u500b\u5225\u8cfc\u5165\uff1a\u53d6\u5f97\u539f\u4fa1\uff08\u8cfc\u5165\u4fa1\u683c\uff0b\u4ed8\u968f\u8cbb\u7528\uff09\u3067\u8cc7\u7523\u8a08\u4e0a<\/li>\n<li>\u81ea\u5df1\u5275\u8a2d\uff08IFRS\uff09\uff1a\u7814\u7a76\u6bb5\u968e\u306f\u8cbb\u7528\u3001\u958b\u767a\u6bb5\u968e\u306f\u6280\u8853\u7684\u5b9f\u73fe\u53ef\u80fd\u6027\u306a\u3069\u306e\u8981\u4ef6\u3092\u6e80\u305f\u305b\u3070\u8cc7\u7523\u8a08\u4e0a<\/li>\n<li>\u81ea\u5df1\u5275\u8a2d\uff08US GAAP\uff09\uff1a\u7814\u7a76\u958b\u767a\u8cbb\u306f\u539f\u5247\u8cbb\u7528\u3002\u8ca9\u58f2\u76ee\u7684\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u306f\u6280\u8853\u7684\u5b9f\u73fe\u53ef\u80fd\u6027\u306e\u78ba\u7acb\u5f8c\u3001\u793e\u5185\u5229\u7528\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u306f\u30a2\u30d7\u30ea\u30b1\u30fc\u30b7\u30e7\u30f3\u958b\u767a\u6bb5\u968e\u306e\u8cbb\u7528\u3092\u8cc7\u7523\u8a08\u4e0a<\/li>\n<li>\u4f01\u696d\u7d50\u5408\uff1a\u53d6\u5f97\u6cd5\u3002\u8b58\u5225\u53ef\u80fd\u306a\u7121\u5f62\u8cc7\u7523\uff08\u7279\u8a31\u30fb\u9867\u5ba2\u30ea\u30b9\u30c8\u30fb\u5546\u6a19\u306a\u3069\uff09\u3092\u516c\u6b63\u4fa1\u5024\u3067\u8a08\u4e0a<\/li>\n<li>\u306e\u308c\u3093\uff1a\u53d6\u5f97\u5bfe\u4fa1 \u2212 \u8b58\u5225\u53ef\u80fd\u306a\u7d14\u8cc7\u7523\u306e\u516c\u6b63\u4fa1\u5024\u3002\u511f\u5374\u305b\u305a\u6e1b\u640d\u30c6\u30b9\u30c8<\/li>\n<li>\u8cc7\u7523\u8a08\u4e0a\u3059\u308b\u4f01\u696d\u306f\u8cbb\u7528\u51e6\u7406\u3059\u308b\u4f01\u696d\u3088\u308a\u5f53\u671f\u5229\u76ca\u30fb\u8cc7\u7523\u304c\u5927\u304d\u304f\u3001\u55b6\u696dCF\u3082\u5927\u304d\u304f\u306a\u308b<\/li>\n<\/ul>\n<h3>LOS 2\uff1a\u6e1b\u640d\u3068\u8a8d\u8b58\u306e\u4e2d\u6b62\u306e\u5f71\u97ff<\/h3>\n<p>\u6e1b\u640d\u306f<strong>\u5e33\u7c3f\u4fa1\u984d\u304c\u56de\u53ce\u53ef\u80fd\u3067\u306a\u304f\u306a\u3063\u305f\u3068\u304d<\/strong>\u306b\u8a8d\u8b58\u3057\u3001IFRS\u3068US GAAP\u3067\u5224\u5b9a\u65b9\u6cd5\u3068\u623b\u5165\u308c\u306e\u53ef\u5426\u304c\u7570\u306a\u308a\u307e\u3059\u3002\u6e1b\u640d\u640d\u5931\u306f\u975e\u8cc7\u91d1\u8cbb\u7528\u3067\u3001\u5f53\u671f\u306e\u5229\u76ca\u3068\u8cc7\u7523\u3092\u6e1b\u3089\u3057\u3001\u5c06\u6765\u306e\u6e1b\u4fa1\u511f\u5374\u8cbb\u3092\u5c0f\u3055\u304f\u3057\u307e\u3059\u3002\u58f2\u5374\u3084\u9664\u5374\u306b\u3088\u308b\u8a8d\u8b58\u306e\u4e2d\u6b62\u3067\u306f\u3001\u58f2\u5374\u4fa1\u984d\u3068\u5e33\u7c3f\u4fa1\u984d\u306e\u5dee\u304c\u640d\u76ca\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<ul>\n<li>IFRS\uff1a\u5e33\u7c3f\u4fa1\u984d \uff1e \u56de\u53ce\u53ef\u80fd\u4fa1\u984d\uff08\u58f2\u5374\u8cbb\u7528\u63a7\u9664\u5f8c\u306e\u516c\u6b63\u4fa1\u5024\u3068\u4f7f\u7528\u4fa1\u5024\u306e\u9ad8\u3044\u65b9\uff09\u306a\u3089\u3001\u305d\u306e\u5dee\u984d\u3092\u6e1b\u640d<\/li>\n<li>US GAAP\uff08\u4f7f\u7528\u76ee\u7684\uff09\uff1a\u5e33\u7c3f\u4fa1\u984d\u304c\u5272\u5f15\u524d\u5c06\u6765\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u3092\u4e0a\u56de\u308c\u3070\u56de\u53ce\u4e0d\u80fd\u3068\u5224\u5b9a\u3057\u3001\u5e33\u7c3f\u4fa1\u984d\u3068\u516c\u6b63\u4fa1\u5024\u306e\u5dee\u984d\u3092\u6e1b\u640d<\/li>\n<li>\u623b\u5165\u308c\uff1aIFRS\u306f\u53ef\uff08\u306e\u308c\u3093\u3092\u9664\u304f\uff09\u3001US GAAP\u306f\u4f7f\u7528\u76ee\u7684\u8cc7\u7523\u306b\u3064\u3044\u3066\u4e0d\u53ef<\/li>\n<li>\u58f2\u5374\u76ee\u7684\u4fdd\u6709\uff1a\u5e33\u7c3f\u4fa1\u984d\u3068\u58f2\u5374\u8cbb\u7528\u63a7\u9664\u5f8c\u306e\u516c\u6b63\u4fa1\u5024\u306e\u4f4e\u3044\u65b9\u3067\u6e2c\u5b9a\u3001\u6e1b\u4fa1\u511f\u5374\u3092\u505c\u6b62<\/li>\n<li>\u6e1b\u640d\u306e\u5f71\u97ff\uff1a\u5f53\u671f\u5229\u76ca\u30fb\u8cc7\u7523\u30fb\u81ea\u5df1\u8cc7\u672c\u2193\u3001\u5c06\u6765\u306e\u6e1b\u4fa1\u511f\u5374\u8cbb\u2193\u3001\u5c06\u6765\u306eROA\u3084ROE\u306f\u4e0a\u6607\u3057\u3084\u3059\u3044\u3001\u6e1b\u640d\u81ea\u4f53\u306b\u73fe\u91d1\u652f\u51fa\u306a\u3057<\/li>\n<li>\u58f2\u5374\u640d\u76ca \uff1d \u58f2\u5374\u4fa1\u984d \u2212 \u5e33\u7c3f\u4fa1\u984d\u3001\u9664\u5374\u6642\u306f\u5e33\u7c3f\u4fa1\u984d\u3092\u640d\u5931\u3068\u3057\u3066\u8a8d\u8b58<\/li>\n<\/ul>\n<h3>LOS 3\uff1a\u6709\u5f62\u56fa\u5b9a\u8cc7\u7523\u30fb\u7121\u5f62\u8cc7\u7523\u306e\u958b\u793a\u306e\u5206\u6790<\/h3>\n<p>\u6ce8\u8a18\u3067\u306f\u3001\u8cc7\u7523\u306e\u7a2e\u985e\u3054\u3068\u306e\u53d6\u5f97\u539f\u4fa1\u3001\u6e1b\u4fa1\u511f\u5374\u7d2f\u8a08\u984d\u3001\u6e1b\u4fa1\u511f\u5374\u65b9\u6cd5\u3001\u8010\u7528\u5e74\u6570\u3001\u6e1b\u640d\u306a\u3069\u304c\u958b\u793a\u3055\u308c\u307e\u3059\u3002\u3053\u308c\u3089\u304b\u3089<strong>\u8cc7\u7523\u306e\u5e73\u5747\u5e74\u9f62\u3084\u6b8b\u5b58\u8010\u7528\u5e74\u6570\u3092\u63a8\u8a08<\/strong>\u3057\u3001\u8a2d\u5099\u306e\u53e4\u3055\u3084\u5c06\u6765\u306e\u66f4\u65b0\u6295\u8cc7\u306e\u5fc5\u8981\u6027\u3092\u8a55\u4fa1\u3057\u307e\u3059\u3002<\/p>\n<ul>\n<li>\u5e73\u5747\u5e74\u9f62 \uff1d \u6e1b\u4fa1\u511f\u5374\u7d2f\u8a08\u984d \u00f7 \u5e74\u9593\u6e1b\u4fa1\u511f\u5374\u8cbb<\/li>\n<li>\u5e73\u5747\u7dcf\u8010\u7528\u5e74\u6570 \uff1d \u53d6\u5f97\u539f\u4fa1\u7dcf\u984d \u00f7 \u5e74\u9593\u6e1b\u4fa1\u511f\u5374\u8cbb<\/li>\n<li>\u5e73\u5747\u6b8b\u5b58\u8010\u7528\u5e74\u6570 \uff1d \u6b63\u5473\u5e33\u7c3f\u4fa1\u984d \u00f7 \u5e74\u9593\u6e1b\u4fa1\u511f\u5374\u8cbb<\/li>\n<li>\u8a2d\u5099\u6295\u8cc7\u984d \u00f7 \u6e1b\u4fa1\u511f\u5374\u8cbb\uff1a1\u3092\u4e0a\u56de\u308c\u3070\u8cc7\u7523\u57fa\u76e4\u3092\u62e1\u5927\u30fb\u66f4\u65b0\u3057\u3066\u3044\u308b\u53ef\u80fd\u6027<\/li>\n<li>\u56fa\u5b9a\u8cc7\u7523\u56de\u8ee2\u7387 \uff1d \u58f2\u4e0a\u9ad8 \u00f7 \u5e73\u5747\u6b63\u5473\u56fa\u5b9a\u8cc7\u7523<\/li>\n<li>\u6e1b\u4fa1\u511f\u5374\u65b9\u6cd5\u30fb\u8010\u7528\u5e74\u6570\u30fb\u6b8b\u5b58\u4fa1\u984d\u306e\u9055\u3044\u306f\u4f01\u696d\u9593\u6bd4\u8f03\u3092\u3086\u304c\u3081\u308b<\/li>\n<\/ul>\n<div class=\"cfalm-f\">\u5e73\u5747\u6b8b\u5b58\u8010\u7528\u5e74\u6570 = \u6b63\u5473\u6709\u5f62\u56fa\u5b9a\u8cc7\u7523 \u00f7 \u5e74\u9593\u6e1b\u4fa1\u511f\u5374\u8cbb<\/div>\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\">\u524d\u306e\u5358\u5143\uff1a<a href=\"https:\/\/triumphmind.com\/cfa\/2026\/09\/22\/cfa-l1-fsa-lm6\/\">LM6 Analysis of Inventories\uff08\u68da\u5378\u8cc7\u7523\u306e\u5206\u6790\uff09<\/a><br \/>\n\u6b21\u306e\u5358\u5143\uff1a<a href=\"https:\/\/triumphmind.com\/cfa\/2026\/09\/22\/cfa-l1-fsa-lm8\/\">LM8 Topics in Long-Term Liabilities and Equity\uff08\u9577\u671f\u8ca0\u50b5\u3068\u8cc7\u672c\u306e\u30c8\u30d4\u30c3\u30af\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 LM7\u300cAnalysis of Long-Term Assets\uff08\u9577\u671f\u8cc7\u7523\u306e\u5206\u6790\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":11106,"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-10760","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\/10760","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=10760"}],"version-history":[{"count":1,"href":"https:\/\/triumphmind.com\/cfa\/wp-json\/wp\/v2\/posts\/10760\/revisions"}],"predecessor-version":[{"id":10933,"href":"https:\/\/triumphmind.com\/cfa\/wp-json\/wp\/v2\/posts\/10760\/revisions\/10933"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/triumphmind.com\/cfa\/wp-json\/wp\/v2\/media\/11106"}],"wp:attachment":[{"href":"https:\/\/triumphmind.com\/cfa\/wp-json\/wp\/v2\/media?parent=10760"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/triumphmind.com\/cfa\/wp-json\/wp\/v2\/categories?post=10760"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/triumphmind.com\/cfa\/wp-json\/wp\/v2\/tags?post=10760"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}