{"id":10761,"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-lm8\/"},"modified":"2026-09-22T07:44:23","modified_gmt":"2026-09-21T22:44:23","slug":"cfa-l1-fsa-lm8","status":"publish","type":"post","link":"https:\/\/triumphmind.com\/cfa\/2026\/09\/22\/cfa-l1-fsa-lm8\/","title":{"rendered":"\u3010CFA\u00ae\ufe0e L1 FSA LM8\u3011Topics in Long-Term Liabilities and Equity \u3092\u8981\u70b9\u89e3\u8aac\uff5c\u30ea\u30fc\u30b9\u4f1a\u8a08\u30fb\u78ba\u5b9a\u7d66\u4ed8\u3068\u78ba\u5b9a\u62e0\u51fa\u30fb\u682a\u5f0f\u5831\u916c"},"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 8\u300cTopics in Long-Term Liabilities and Equity\uff08\u9577\u671f\u8ca0\u50b5\u3068\u8cc7\u672c\u306e\u30c8\u30d4\u30c3\u30af\uff09\u300d\u306f\u3001\u501f\u624b\u3068\u8cb8\u624b\u305d\u308c\u305e\u308c\u306e\u7acb\u5834\u304b\u3089\u306e\u30ea\u30fc\u30b9\u4f1a\u8a08\u3001\u78ba\u5b9a\u62e0\u51fa\u5236\u5ea6\u30fb\u78ba\u5b9a\u7d66\u4ed8\u5236\u5ea6\u30fb\u682a\u5f0f\u5831\u916c\u306e\u8ca1\u52d9\u5831\u544a\u3001\u9577\u671f\u8ca0\u50b5\u3068\u682a\u5f0f\u5831\u916c\u306b\u95a2\u3059\u308b\u8868\u793a\u3068\u958b\u793a\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>LM8\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\u3002LM8\u306b\u306f3\u3064\u306eLOS\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<ol class=\"cfalm-los\">\n<li><span class=\"ja\">LOS 1\uff1a\u8cb8\u624b\u3068\u501f\u624b\u306e\u7acb\u5834\u304b\u3089\u3001\u30ea\u30fc\u30b9\u306e\u8ca1\u52d9\u5831\u544a\u3092\u8aac\u660e\u3059\u308b<\/span><span class=\"en\">explain the financial reporting of leases from the perspectives of lessors and lessees<\/span><\/li>\n<li><span class=\"ja\">LOS 2\uff1a\u78ba\u5b9a\u62e0\u51fa\u5236\u5ea6\u3001\u78ba\u5b9a\u7d66\u4ed8\u5236\u5ea6\u3001\u682a\u5f0f\u5831\u916c\u5236\u5ea6\u306e\u8ca1\u52d9\u5831\u544a\u3092\u8aac\u660e\u3059\u308b<\/span><span class=\"en\">explain the financial reporting of defined contribution, defined benefit, and stock-based compensation plans<\/span><\/li>\n<li><span class=\"ja\">LOS 3\uff1a\u9577\u671f\u8ca0\u50b5\u3068\u682a\u5f0f\u5831\u916c\u306b\u95a2\u3059\u308b\u8ca1\u52d9\u8af8\u8868\u306e\u8868\u793a\u3068\u958b\u793a\u3092\u8aac\u660e\u3059\u308b<\/span><span class=\"en\">describe the financial statement presentation of and disclosures relating to long-term liabilities and share-based compensation<\/span><\/li>\n<\/ol>\n<h2>LM8\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>\u30ea\u30fc\u30b9\u306b\u306f\u3001\u8cc7\u7523\u3092\u8cfc\u5165\u3059\u308b\u5834\u5408\u306b\u6bd4\u3079\u3066\u521d\u671f\u306e\u73fe\u91d1\u8ca0\u62c5\u304c\u5c11\u306a\u3044\u3001\u8cc7\u91d1\u8abf\u9054\u30b3\u30b9\u30c8\u304c\u4f4e\u3044\u3053\u3068\u304c\u591a\u3044\u3001\u9673\u8150\u5316\u306a\u3069\u6240\u6709\u306b\u4f34\u3046\u30ea\u30b9\u30af\u304c\u5c0f\u3055\u3044\u3068\u3044\u3063\u305f\u5229\u70b9\u304c\u3042\u308b<\/li>\n<li>\u30ea\u30fc\u30b9\u306f\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u30fb\u30ea\u30fc\u30b9\u3068\u30aa\u30da\u30ec\u30fc\u30c6\u30a3\u30f3\u30b0\u30fb\u30ea\u30fc\u30b9\u306b\u5206\u985e\u3055\u308c\u308b\uff08IFRS\u306e\u501f\u624b\u306f\u5206\u985e\u305b\u305a\u5358\u4e00\u30e2\u30c7\u30eb\u3092\u9069\u7528\uff09\u3002\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u30fb\u30ea\u30fc\u30b9\u306f\u8cc7\u7523\u306e\u8cfc\u5165\u30fb\u58f2\u5374\u306b\u3001\u30aa\u30da\u30ec\u30fc\u30c6\u30a3\u30f3\u30b0\u30fb\u30ea\u30fc\u30b9\u306f\u8cc3\u8cb8\u501f\u306b\u8fd1\u3044<\/li>\n<li>\u30ea\u30fc\u30b9\u306e\u4f1a\u8a08\u51e6\u7406\u306f\u3001\u501f\u624b\u304b\u8cb8\u624b\u304b\u3001IFRS\u304bUS GAAP\u304b\u3001\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u304b\u30aa\u30da\u30ec\u30fc\u30c6\u30a3\u30f3\u30b0\u304b\u306b\u3088\u3063\u3066\u6c7a\u307e\u308b\u3002\u8cb8\u624b\u306e\u51e6\u7406\u306f\u4e21\u57fa\u6e96\u3067\u307b\u307c\u540c\u3058\u3060\u304c\u3001\u501f\u624b\u306e\u51e6\u7406\u306fIFRS\u304c\u5358\u4e00\u30e2\u30c7\u30eb\u3001US GAAP\u304c\u5206\u985e\u3054\u3068\u306e\u30e2\u30c7\u30eb\u3068\u3044\u3046\u70b9\u3067\u7570\u306a\u308b<\/li>\n<li>\u78ba\u5b9a\u62e0\u51fa\u5236\u5ea6\u3067\u306f\u4f01\u696d\u306e\u62e0\u51fa\u984d\u304c\u5b9a\u3081\u3089\u308c\u3001\u9000\u8077\u8005\u304c\u53d7\u3051\u53d6\u308b\u5e74\u91d1\u984d\u306f\u5236\u5ea6\u8cc7\u7523\u306e\u904b\u7528\u6210\u679c\u306b\u5de6\u53f3\u3055\u308c\u308b\u3002\u78ba\u5b9a\u7d66\u4ed8\u5236\u5ea6\u3067\u306f\u53d7\u3051\u53d6\u308b\u5e74\u91d1\u984d\u304c\u7d66\u4ed8\u7b97\u5b9a\u5f0f\u306a\u3069\u3067\u5b9a\u3081\u3089\u308c\u308b<\/li>\n<li>\u78ba\u5b9a\u62e0\u51fa\u5236\u5ea6\u3067\u306f\u5f93\u696d\u54e1\u304c\u904b\u7528\u30ea\u30b9\u30af\u3068\u6570\u7406\u30ea\u30b9\u30af\u3092\u8ca0\u3044\u3001\u78ba\u5b9a\u7d66\u4ed8\u5236\u5ea6\u3067\u306f\u4f01\u696d\u304c\u4e21\u65b9\u306e\u30ea\u30b9\u30af\u3092\u8ca0\u3046\u3002\u78ba\u5b9a\u62e0\u51fa\u5236\u5ea6\u3067\u306f\u62e0\u51fa\u984d\u304c\u305d\u306e\u307e\u307e\u5e74\u91d1\u8cbb\u7528\u3068\u306a\u308b<\/li>\n<li>\u78ba\u5b9a\u7d66\u4ed8\u5236\u5ea6\u3067\u306f\u3001\u78ba\u5b9a\u7d66\u4ed8\u50b5\u52d9\u3068\u5236\u5ea6\u8cc7\u7523\u306e\u516c\u6b63\u4fa1\u5024\u306e\u5dee\u984d\u3092\u8cc7\u7523\u307e\u305f\u306f\u8ca0\u50b5\u3068\u3057\u3066\u8a08\u4e0a\u3057\u3001\u7a4d\u7acb\u4e0d\u8db3\u306f\u975e\u6d41\u52d5\u8ca0\u50b5\u3068\u306a\u308b\u3002\u52e4\u52d9\u8cbb\u7528\u3068\u7d14\u5229\u606f\u306f\u7d14\u640d\u76ca\u3001\u518d\u6e2c\u5b9a\u306f\u305d\u306e\u4ed6\u306e\u5305\u62ec\u5229\u76ca\u306b\u8a08\u4e0a\u3057\u3001US GAAP\u3067\u306f\u4e00\u90e8\u306e\u53d6\u6271\u3044\u304c\u7570\u306a\u308b<\/li>\n<li>\u682a\u5f0f\u5831\u916c\u306f\u5f93\u696d\u54e1\u3068\u682a\u4e3b\u306e\u5229\u5bb3\u3092\u4e00\u81f4\u3055\u305b\u308b\u624b\u6bb5\u3067\u3001\u5f53\u671f\u306e\u73fe\u91d1\u652f\u51fa\u3092\u4f34\u308f\u306a\u3044\u3002\u4ed8\u4e0e\u65e5\u306e\u516c\u6b63\u4fa1\u5024\u3067\u6e2c\u5b9a\u3057\u3001\u6a29\u5229\u78ba\u5b9a\u671f\u9593\u306b\u308f\u305f\u3063\u3066\u5831\u916c\u8cbb\u7528\u3068\u3057\u3066\u8a8d\u8b58\u3059\u308b<\/li>\n<li>\u30aa\u30d7\u30b7\u30e7\u30f3\u306e\u516c\u6b63\u4fa1\u5024\u306e\u7b97\u5b9a\u306b\u7528\u3044\u308b\u8a55\u4fa1\u30e2\u30c7\u30eb\u3068\u4e3b\u8981\u30a4\u30f3\u30d7\u30c3\u30c8\uff08\u884c\u4f7f\u4fa1\u683c\u3001\u682a\u4fa1\u30dc\u30e9\u30c6\u30a3\u30ea\u30c6\u30a3\u3001\u4e88\u60f3\u671f\u9593\u3001\u5931\u52b9\u898b\u8fbc\u307f\u6570\u3001\u914d\u5f53\u5229\u56de\u308a\u3001\u30ea\u30b9\u30af\u30d5\u30ea\u30fc\u30fb\u30ec\u30fc\u30c8\uff09\u306f\u6ce8\u8a18\u3067\u958b\u793a\u3055\u308c\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\u501f\u624b\u3068\u8cb8\u624b\u306e\u30ea\u30fc\u30b9\u4f1a\u8a08<\/h3>\n<p>\u501f\u624b\u306f\u539f\u5247\u3068\u3057\u3066<strong>\u4f7f\u7528\u6a29\u8cc7\u7523\u3068\u30ea\u30fc\u30b9\u8ca0\u50b5<\/strong>\u3092\u8cb8\u501f\u5bfe\u7167\u8868\u306b\u8a08\u4e0a\u3057\u307e\u3059\u3002IFRS\u306f\u501f\u624b\u306b\u5358\u4e00\u30e2\u30c7\u30eb\u3092\u9069\u7528\u3057\u3066\u6e1b\u4fa1\u511f\u5374\u8cbb\u3068\u652f\u6255\u5229\u606f\u3092\u8a08\u4e0a\u3057\u3001US GAAP\u3067\u306f\u30aa\u30da\u30ec\u30fc\u30c6\u30a3\u30f3\u30b0\u30fb\u30ea\u30fc\u30b9\u306b\u3064\u3044\u3066\u5b9a\u984d\u306e\u30ea\u30fc\u30b9\u8cbb\u7528\u3092\u5358\u4e00\u306e\u9805\u76ee\u3067\u8a08\u4e0a\u3057\u307e\u3059\u3002\u8cb8\u624b\u306e\u51e6\u7406\u306f\u4e21\u57fa\u6e96\u3067\u5171\u901a\u3067\u3001\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u30fb\u30ea\u30fc\u30b9\u3067\u306f\u8cc7\u7523\u306e\u8a8d\u8b58\u3092\u4e2d\u6b62\u3057\u3066\u30ea\u30fc\u30b9\u50b5\u6a29\u3092\u8a08\u4e0a\u3057\u307e\u3059\u3002<\/p>\n<ul>\n<li>\u30ea\u30fc\u30b9\u306e\u8981\u4ef6\uff1a\u7279\u5b9a\u3055\u308c\u305f\u8cc7\u7523\u3001\u7d4c\u6e08\u7684\u4fbf\u76ca\u306e\u307b\u307c\u3059\u3079\u3066\u3092\u5f97\u308b\u6a29\u5229\u3001\u4f7f\u7528\u3092\u6307\u56f3\u3059\u308b\u6a29\u5229<\/li>\n<li>\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u30fb\u30ea\u30fc\u30b9\u306e\u5224\u5b9a\u4f8b\uff1a\u6240\u6709\u6a29\u79fb\u8ee2\u3001\u8cfc\u5165\u30aa\u30d7\u30b7\u30e7\u30f3\u306e\u884c\u4f7f\u304c\u5408\u7406\u7684\u306b\u78ba\u5b9f\u3001\u30ea\u30fc\u30b9\u671f\u9593\u304c\u7d4c\u6e08\u7684\u8010\u7528\u5e74\u6570\u306e\u5927\u90e8\u5206\u3001\u30ea\u30fc\u30b9\u6599\u306e\u73fe\u5728\u4fa1\u5024\u304c\u516c\u6b63\u4fa1\u5024\u306e\u307b\u307c\u3059\u3079\u3066\u3001\u7279\u6b8a\u306a\u8cc7\u7523<\/li>\n<li>\u501f\u624b\u30fbIFRS\uff1a\u5358\u4e00\u30e2\u30c7\u30eb\uff08\u77ed\u671f\u30ea\u30fc\u30b9\u3068\u5c11\u984d\u8cc7\u7523\u30ea\u30fc\u30b9\u306f\u514d\u9664\u53ef\uff09\u3002\u6e1b\u4fa1\u511f\u5374\u8cbb\uff0b\u652f\u6255\u5229\u606f<\/li>\n<li>\u501f\u624b\u30fbUS GAAP\u306e\u30aa\u30da\u30ec\u30fc\u30c6\u30a3\u30f3\u30b0\u30fb\u30ea\u30fc\u30b9\uff1a\u4f7f\u7528\u6a29\u8cc7\u7523\u3068\u30ea\u30fc\u30b9\u8ca0\u50b5\u3092\u8a08\u4e0a\u3057\u3001\u5b9a\u984d\u306e\u30ea\u30fc\u30b9\u8cbb\u7528\u3092\u8a08\u4e0a\u3001\u652f\u6255\u3044\u306f\u5168\u984d\u55b6\u696dCF<\/li>\n<li>\u501f\u624b\u306e\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u30fb\u30ea\u30fc\u30b9\uff1a\u5143\u672c\u8fd4\u6e08\u306f\u8ca1\u52d9CF\u3001\u5229\u606f\u306fUS GAAP\u3067\u306f\u55b6\u696dCF<\/li>\n<li>\u8cb8\u624b\uff1a\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u30fb\u30ea\u30fc\u30b9\u306f\u30ea\u30fc\u30b9\u50b5\u6a29\u3068\u53d7\u53d6\u5229\u606f\u3001\u30aa\u30da\u30ec\u30fc\u30c6\u30a3\u30f3\u30b0\u30fb\u30ea\u30fc\u30b9\u306f\u8cc7\u7523\u3092\u4fdd\u6709\u3057\u7d9a\u3051\u3066\u30ea\u30fc\u30b9\u53ce\u76ca\u3068\u6e1b\u4fa1\u511f\u5374\u8cbb\u3092\u8a08\u4e0a<\/li>\n<\/ul>\n<h3>LOS 2\uff1a\u78ba\u5b9a\u62e0\u51fa\u30fb\u78ba\u5b9a\u7d66\u4ed8\u30fb\u682a\u5f0f\u5831\u916c\u306e\u4f1a\u8a08<\/h3>\n<p><strong>\u78ba\u5b9a\u62e0\u51fa\u5236\u5ea6<\/strong>\u3067\u306f\u62e0\u51fa\u984d\u304c\u5e74\u91d1\u8cbb\u7528\u3068\u306a\u308b\u3060\u3051\u3067\u3059\u304c\u3001<strong>\u78ba\u5b9a\u7d66\u4ed8\u5236\u5ea6<\/strong>\u3067\u306f\u78ba\u5b9a\u7d66\u4ed8\u50b5\u52d9\u3068\u5236\u5ea6\u8cc7\u7523\u306e\u5dee\u984d\uff08\u7a4d\u7acb\u72b6\u6cc1\uff09\u3092\u8cc7\u7523\u30fb\u8ca0\u50b5\u3068\u3057\u3066\u8a08\u4e0a\u3057\u3001\u305d\u306e\u5909\u52d5\u3092\u8cbb\u7528\u3068OCI\u306b\u5206\u3051\u3066\u8a8d\u8b58\u3057\u307e\u3059\u3002<strong>\u682a\u5f0f\u5831\u916c<\/strong>\u306f\u4ed8\u4e0e\u65e5\u306e\u516c\u6b63\u4fa1\u5024\u3067\u6e2c\u5b9a\u3057\u3001\u6a29\u5229\u78ba\u5b9a\u671f\u9593\u306b\u308f\u305f\u3063\u3066\u8cbb\u7528\u5316\u3057\u307e\u3059\u3002<\/p>\n<ul>\n<li>\u78ba\u5b9a\u62e0\u51fa\uff1a\u5e74\u91d1\u8cbb\u7528\uff1d\u5f53\u671f\u306e\u62e0\u51fa\u984d\u3002\u30ea\u30b9\u30af\u306f\u5f93\u696d\u54e1\u304c\u8ca0\u62c5<\/li>\n<li>\u78ba\u5b9a\u7d66\u4ed8\uff1a\u7d14\u5e74\u91d1\u8ca0\u50b5\uff08\u8cc7\u7523\uff09\uff1d\u78ba\u5b9a\u7d66\u4ed8\u50b5\u52d9\u306e\u73fe\u5728\u4fa1\u5024 \u2212 \u5236\u5ea6\u8cc7\u7523\u306e\u516c\u6b63\u4fa1\u5024\u3002\u30ea\u30b9\u30af\u306f\u4f01\u696d\u304c\u8ca0\u62c5<\/li>\n<li>IFRS\uff1a\u52e4\u52d9\u8cbb\u7528\u30fb\u7d14\u5229\u606f\u306f\u7d14\u640d\u76ca\u3001\u518d\u6e2c\u5b9a\uff08\u6570\u7406\u8a08\u7b97\u4e0a\u306e\u5dee\u7570\u3001\u5236\u5ea6\u8cc7\u7523\u306e\u5b9f\u969b\u53ce\u76ca\u3068\u5229\u606f\u90e8\u5206\u306e\u5dee\u306a\u3069\uff09\u306fOCI\uff08\u7d44\u66ff\u8abf\u6574\u306a\u3057\uff09<\/li>\n<li>US GAAP\uff1a\u5236\u5ea6\u8cc7\u7523\u306e\u671f\u5f85\u904b\u7528\u53ce\u76ca\u3092\u7528\u3044\u308b\u306a\u3069\u306e\u9055\u3044\u304c\u3042\u308a\u3001OCI\u306b\u8a08\u4e0a\u3057\u305f\u6570\u7406\u8a08\u7b97\u4e0a\u306e\u5dee\u7570\u306a\u3069\u306f\u5f8c\u306b\u7d14\u640d\u76ca\u3078\u511f\u5374\u3055\u308c\u3046\u308b<\/li>\n<li>\u682a\u5f0f\u4ed8\u4e0e\uff1a\u4ed8\u4e0e\u65e5\u306e\u682a\u4fa1\u3067\u6e2c\u5b9a<\/li>\n<li>\u30b9\u30c8\u30c3\u30af\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3\uff1a\u30aa\u30d7\u30b7\u30e7\u30f3\u8a55\u4fa1\u30e2\u30c7\u30eb\uff08\u30d6\u30e9\u30c3\u30af\u30fb\u30b7\u30e7\u30fc\u30eb\u30ba\u30fb\u30e2\u30c7\u30eb\u3001\u4e8c\u9805\u30e2\u30c7\u30eb\u306a\u3069\uff09\u3067\u516c\u6b63\u4fa1\u5024\u3092\u7b97\u5b9a<\/li>\n<\/ul>\n<div class=\"cfalm-f\">\u7d14\u5e74\u91d1\u8ca0\u50b5 = \u78ba\u5b9a\u7d66\u4ed8\u50b5\u52d9\u306e\u73fe\u5728\u4fa1\u5024 \u2212 \u5236\u5ea6\u8cc7\u7523\u306e\u516c\u6b63\u4fa1\u5024<\/div>\n<h3>LOS 3\uff1a\u9577\u671f\u8ca0\u50b5\u3068\u682a\u5f0f\u5831\u916c\u306e\u8868\u793a\u30fb\u958b\u793a<\/h3>\n<p>\u9577\u671f\u8ca0\u50b5\u306b\u3064\u3044\u3066\u306f\u3001<strong>\u8fd4\u6e08\u4e88\u5b9a\u30fb\u5229\u7387\u30fb\u62c5\u4fdd\u30fb\u8ca1\u52d9\u5236\u9650\u6761\u9805\u30fb\u516c\u6b63\u4fa1\u5024<\/strong>\u306a\u3069\u304c\u958b\u793a\u3055\u308c\u3001\u30ea\u30fc\u30b9\u306b\u3064\u3044\u3066\u306f\u6e80\u671f\u5206\u6790\u306a\u3069\u304c\u793a\u3055\u308c\u307e\u3059\u3002\u682a\u5f0f\u5831\u916c\u306b\u3064\u3044\u3066\u306f\u8a55\u4fa1\u30e2\u30c7\u30eb\u3068\u524d\u63d0\u6761\u4ef6\u3001\u672a\u8a8d\u8b58\u306e\u5831\u916c\u8cbb\u7528\u306a\u3069\u304c\u958b\u793a\u3055\u308c\u3001\u5c06\u6765\u306e\u8cbb\u7528\u3084\u682a\u5f0f\u306e\u5e0c\u8584\u5316\u3092\u8a55\u4fa1\u3059\u308b\u6750\u6599\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<ul>\n<li>\u8ca0\u50b5\uff1a\u6e80\u671f\u69cb\u6210\u3001\u5229\u7387\u3001\u62c5\u4fdd\u3001\u30b3\u30d9\u30ca\u30f3\u30c4\u3001\u516c\u6b63\u4fa1\u5024<\/li>\n<li>\u30ea\u30fc\u30b9\uff1a\u4f7f\u7528\u6a29\u8cc7\u7523\u3068\u30ea\u30fc\u30b9\u8ca0\u50b5\u306e\u984d\u3001\u5c06\u6765\u306e\u30ea\u30fc\u30b9\u6599\u306e\u6e80\u671f\u5206\u6790<\/li>\n<li>\u5e74\u91d1\uff1a\u7a4d\u7acb\u72b6\u6cc1\u3001\u5272\u5f15\u7387\u30fb\u6607\u7d66\u7387\u306a\u3069\u306e\u6570\u7406\u8a08\u7b97\u4e0a\u306e\u4eee\u5b9a\u3001\u5e74\u91d1\u8cbb\u7528\u306e\u5185\u8a33<\/li>\n<li>\u682a\u5f0f\u5831\u916c\uff1a\u8a55\u4fa1\u30e2\u30c7\u30eb\u3068\u4e3b\u8981\u30a4\u30f3\u30d7\u30c3\u30c8\u3001\u672a\u8a8d\u8b58\u306e\u5831\u916c\u8cbb\u7528\u3068\u8a8d\u8b58\u671f\u9593\u3001\u767a\u884c\u6e08\u30aa\u30d7\u30b7\u30e7\u30f3\u6570<\/li>\n<li>\u5272\u5f15\u7387\u3092\u4e0a\u3052\u308b\u3068\u78ba\u5b9a\u7d66\u4ed8\u50b5\u52d9\u306f\u5c0f\u3055\u304f\u306a\u308b\u306a\u3069\u3001\u4eee\u5b9a\u306e\u9055\u3044\u304c\u6570\u5024\u3092\u5de6\u53f3\u3059\u308b<\/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\">\u524d\u306e\u5358\u5143\uff1a<a href=\"https:\/\/triumphmind.com\/cfa\/2026\/09\/22\/cfa-l1-fsa-lm7\/\">LM7 Analysis of Long-Term Assets\uff08\u9577\u671f\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-lm9\/\">LM9 Analysis of Income Taxes\uff08\u6cd5\u4eba\u6240\u5f97\u7a0e\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 LM8\u300cTopics in Long-Term Liabilities and Equity\uff08\u9577\u671f\u8ca0\u50b5\u3068\u8cc7\u672c\u306e\u30c8\u30d4\u30c3\u30af\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":11107,"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-10761","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\/10761","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=10761"}],"version-history":[{"count":2,"href":"https:\/\/triumphmind.com\/cfa\/wp-json\/wp\/v2\/posts\/10761\/revisions"}],"predecessor-version":[{"id":11329,"href":"https:\/\/triumphmind.com\/cfa\/wp-json\/wp\/v2\/posts\/10761\/revisions\/11329"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/triumphmind.com\/cfa\/wp-json\/wp\/v2\/media\/11107"}],"wp:attachment":[{"href":"https:\/\/triumphmind.com\/cfa\/wp-json\/wp\/v2\/media?parent=10761"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/triumphmind.com\/cfa\/wp-json\/wp\/v2\/categories?post=10761"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/triumphmind.com\/cfa\/wp-json\/wp\/v2\/tags?post=10761"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}