{"id":10763,"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-lm10\/"},"modified":"2026-09-22T07:02:25","modified_gmt":"2026-09-21T22:02:25","slug":"cfa-l1-fsa-lm10","status":"publish","type":"post","link":"https:\/\/triumphmind.com\/cfa\/2026\/09\/22\/cfa-l1-fsa-lm10\/","title":{"rendered":"\u3010CFA\u00ae\ufe0e L1 FSA LM10\u3011Financial Reporting Quality \u3092\u8981\u70b9\u89e3\u8aac\uff5c\u5831\u544a\u306e\u8cea\u3068\u5229\u76ca\u306e\u8cea\u30fb\u4fdd\u5b88\u7684\u4f1a\u8a08\u3068\u7a4d\u6975\u7684\u4f1a\u8a08\u30fb\u975eGAAP\u6307\u6a19\u30fb\u8b66\u544a\u30b5\u30a4\u30f3"},"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 10\u300cFinancial Reporting Quality\uff08\u8ca1\u52d9\u5831\u544a\u306e\u8cea\uff09\u300d\u306f\u3001\u8ca1\u52d9\u5831\u544a\u306e\u8cea\u3068\u5831\u544a\u3055\u308c\u305f\u696d\u7e3e\uff08\u5229\u76ca\u30fb\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u30fb\u8cb8\u501f\u5bfe\u7167\u8868\u9805\u76ee\uff09\u306e\u8cea\u306e\u9055\u3044\u3001\u8ca1\u52d9\u5831\u544a\u306e\u8cea\u306e\u30b9\u30da\u30af\u30c8\u30e9\u30e0\u3001\u4fdd\u5b88\u7684\u4f1a\u8a08\u3068\u7a4d\u6975\u7684\u4f1a\u8a08\u3001\u8cea\u306e\u4f4e\u3044\u5831\u544a\u306e\u52d5\u6a5f\u3068\u6761\u4ef6\u3001\u5831\u544a\u306e\u8cea\u3092\u898f\u5f8b\u3059\u308b\u4ed5\u7d44\u307f\u3001\u975eGAAP\u6307\u6a19\u306a\u3069\u306e\u8868\u793a\u306e\u9078\u629e\u3001\u5229\u76ca\u8abf\u6574\u306b\u4f7f\u308f\u308c\u3046\u308b\u4f1a\u8a08\u4e0a\u306e\u9078\u629e\u3068\u898b\u7a4d\u308a\u3001\u8b66\u544a\u30b5\u30a4\u30f3\u3068\u64cd\u4f5c\u306e\u767a\u898b\u65b9\u6cd5\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>LM10\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\u3002LM10\u306b\u306f8\u3064\u306eLOS\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<ol class=\"cfalm-los\">\n<li><span class=\"ja\">LOS 1\uff1a\u8ca1\u52d9\u5831\u544a\u306e\u8cea\u3068\u5831\u544a\u3055\u308c\u305f\u696d\u7e3e\u306e\u8cea\uff08\u5229\u76ca\u3001\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u3001\u8cb8\u501f\u5bfe\u7167\u8868\u9805\u76ee\u306e\u8cea\u3092\u542b\u3080\uff09\u3092\u6bd4\u8f03\u3059\u308b<\/span><span class=\"en\">compare financial reporting quality with the quality of reported results (including quality of earnings, cash flow, and balance sheet items)<\/span><\/li>\n<li><span class=\"ja\">LOS 2\uff1a\u8ca1\u52d9\u5831\u544a\u306e\u8cea\u3092\u8a55\u4fa1\u3059\u308b\u305f\u3081\u306e\u30b9\u30da\u30af\u30c8\u30e9\u30e0\u3092\u8aac\u660e\u3059\u308b<\/span><span class=\"en\">describe a spectrum for assessing financial reporting quality<\/span><\/li>\n<li><span class=\"ja\">LOS 3\uff1a\u4fdd\u5b88\u7684\u306a\u4f1a\u8a08\u3068\u7a4d\u6975\u7684\u306a\u4f1a\u8a08\u306e\u9055\u3044\u3092\u8aac\u660e\u3059\u308b<\/span><span class=\"en\">explain the difference between conservative and aggressive accounting<\/span><\/li>\n<li><span class=\"ja\">LOS 4\uff1a\u7d4c\u55b6\u8005\u304c\u8cea\u306e\u9ad8\u304f\u306a\u3044\u8ca1\u52d9\u5831\u544a\u3092\u884c\u3046\u52d5\u6a5f\u3068\u3001\u8cea\u306e\u4f4e\u3044\u3001\u3042\u308b\u3044\u306f\u4e0d\u6b63\u306a\u8ca1\u52d9\u5831\u544a\u3092\u751f\u307f\u3084\u3059\u3044\u6761\u4ef6\u3092\u8aac\u660e\u3059\u308b<\/span><span class=\"en\">describe motivations that might cause management to issue financial reports that are not high quality and conditions that are conducive to issuing low-quality, or even fraudulent, financial reports<\/span><\/li>\n<li><span class=\"ja\">LOS 5\uff1a\u8ca1\u52d9\u5831\u544a\u306e\u8cea\u3092\u898f\u5f8b\u3059\u308b\u4ed5\u7d44\u307f\u3068\u3001\u305d\u306e\u4ed5\u7d44\u307f\u306e\u6f5c\u5728\u7684\u306a\u9650\u754c\u3092\u8aac\u660e\u3059\u308b<\/span><span class=\"en\">describe mechanisms that discipline financial reporting quality and the potential limitations of those mechanisms<\/span><\/li>\n<li><span class=\"ja\">LOS 6\uff1a\u975eGAAP\u6307\u6a19\u3092\u542b\u3081\u3001\u30a2\u30ca\u30ea\u30b9\u30c8\u306e\u898b\u65b9\u306b\u5f71\u97ff\u3092\u4e0e\u3048\u308b\u305f\u3081\u306b\u4f7f\u308f\u308c\u3046\u308b\u8868\u793a\u4e0a\u306e\u9078\u629e\u3092\u8aac\u660e\u3059\u308b<\/span><span class=\"en\">describe presentation choices, including non-GAAP measures, that could be used to influence an analyst\u2019s opinion<\/span><\/li>\n<li><span class=\"ja\">LOS 7\uff1a\u5229\u76ca\u3001\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u3001\u8cb8\u501f\u5bfe\u7167\u8868\u9805\u76ee\u306e\u8abf\u6574\u306b\u4f7f\u308f\u308c\u3046\u308b\u4f1a\u8a08\u65b9\u6cd5\uff08\u9078\u629e\u3068\u898b\u7a4d\u308a\uff09\u3092\u8aac\u660e\u3059\u308b<\/span><span class=\"en\">describe accounting methods (choices and estimates) that could be used to manage earnings, cash flow, and balance sheet items<\/span><\/li>\n<li><span class=\"ja\">LOS 8\uff1a\u4f1a\u8a08\u4e0a\u306e\u8b66\u544a\u30b5\u30a4\u30f3\u3068\u3001\u8ca1\u52d9\u5831\u544a\u306b\u304a\u3051\u308b\u60c5\u5831\u64cd\u4f5c\u3092\u767a\u898b\u3059\u308b\u65b9\u6cd5\u3092\u8aac\u660e\u3059\u308b<\/span><span class=\"en\">describe accounting warning signs and methods for detecting manipulation of information in financial reports<\/span><\/li>\n<\/ol>\n<h2>LM10\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>\u8ca1\u52d9\u5831\u544a\u306e\u8cea\u306f\u9023\u7d9a\u7684\u306a\u30b9\u30da\u30af\u30c8\u30e9\u30e0\u3068\u3057\u3066\u3068\u3089\u3048\u3089\u308c\u308b\u3002\u6700\u3082\u8cea\u306e\u9ad8\u3044\u5831\u544a\u306f\u76ee\u7684\u9069\u5408\u7684\u30fb\u6b63\u78ba\u30fb\u5b8c\u5168\u30fb\u4e2d\u7acb\u7684\u306a\u60c5\u5831\u3092\u542b\u307f\u3001\u6700\u3082\u8cea\u306e\u4f4e\u3044\u5831\u544a\u306f\u504f\u308a\u3084\u4e0d\u5b8c\u5168\u3055\u306b\u3068\u3069\u307e\u3089\u305a\u3001\u3067\u3063\u3061\u4e0a\u3052\u306e\u53ef\u80fd\u6027\u3055\u3048\u3042\u308b<\/li>\n<li>\u5831\u544a\u306e\u8cea\u306f\u958b\u793a\u3055\u308c\u308b\u60c5\u5831\u306e\u8cea\u306b\u95a2\u3059\u308b\u3082\u306e\u3067\u3001\u8cea\u306e\u9ad8\u3044\u5831\u544a\u306f\u671f\u4e2d\u306e\u6d3b\u52d5\u3068\u671f\u672b\u306e\u8ca1\u653f\u72b6\u614b\u306e\u7d4c\u6e08\u7684\u5b9f\u614b\u3092\u8868\u3059\u3002\u7d50\u679c\u306e\u8cea\uff08\u5229\u76ca\u306e\u8cea\uff09\u306f\u3001\u5b9f\u969b\u306e\u7d4c\u6e08\u6d3b\u52d5\u304c\u751f\u3093\u3060\u5229\u76ca\u30fb\u30ad\u30e3\u30c3\u30b7\u30e5\u3068\u305d\u306e\u6301\u7d9a\u6027\u306b\u95a2\u3059\u308b\u3082\u306e\u3067\u3001\u8cea\u306e\u9ad8\u3044\u5229\u76ca\u306f\u4e88\u6e2c\u306e\u78ba\u304b\u306a\u571f\u53f0\u3068\u306a\u308b<\/li>\n<li>\u4f1a\u8a08\u4e0a\u306e\u9078\u629e\u304c\u4fdd\u5b88\u7684\u304b\u7a4d\u6975\u7684\u304b\u306f\u5831\u544a\u306e\u8cea\u306e\u4e00\u5074\u9762\u3002\u7a4d\u6975\u7684\u306a\u9078\u629e\u3068\u306f\u3001\u53ce\u76ca\u30fb\u5229\u76ca\u30fb\u55b6\u696dCF\u3092\u81a8\u3089\u307e\u305b\u305f\u308a\u3001\u5f53\u671f\u306e\u8cbb\u7528\u3084\u8ca0\u50b5\u3092\u5c0f\u3055\u304f\u898b\u305b\u305f\u308a\u3057\u3066\u696d\u7e3e\u3084\u8ca1\u653f\u72b6\u614b\u3092\u3088\u304f\u898b\u305b\u3088\u3046\u3068\u3059\u308b\u3082\u306e<\/li>\n<li>\u4fdd\u5b88\u4e3b\u7fa9\u306f\u3001\u4f1a\u8a08\u57fa\u6e96\u81ea\u4f53\u304c\u4fdd\u5b88\u7684\u306a\u51e6\u7406\u3092\u6c42\u3081\u308b\u5834\u5408\u3068\u3001\u7d4c\u55b6\u8005\u306e\u5224\u65ad\u306e\u7d50\u679c\u3068\u3057\u3066\u751f\u3058\u308b\u5834\u5408\u304c\u3042\u308b<\/li>\n<li>\u7d4c\u55b6\u8005\u304c\u8cea\u306e\u4f4e\u3044\u5831\u544a\u3092\u884c\u3046\u52d5\u6a5f\u306b\u306f\u3001\u696d\u7e3e\u4e0d\u632f\u306e\u96a0\u853d\u3001\u682a\u4fa1\u306e\u62bc\u3057\u4e0a\u3052\u3001\u81ea\u8eab\u306e\u5831\u916c\u306e\u5897\u52a0\u3001\u8ca1\u52d9\u5236\u9650\u6761\u9805\u3078\u306e\u62b5\u89e6\u56de\u907f\u304c\u3042\u308b\u3002\u958b\u793a\u304c\u4e4f\u3057\u304f\u4e0d\u900f\u660e\u306a\u6587\u5316\u3001\u7a0e\u52d9\u3068\u4f1a\u8a08\u306e\u4e00\u81f4\uff08book\/tax conformity\uff09\u3001\u8cc7\u672c\u5e02\u5834\u898f\u5236\u306e\u5f31\u3055\u306f\u8cea\u306e\u4f4e\u3044\u5831\u544a\u3092\u751f\u307f\u3084\u3059\u3044<\/li>\n<li>\u5831\u544a\u306e\u8cea\u3092\u898f\u5f8b\u3059\u308b\u4ed5\u7d44\u307f\u306b\u306f\u3001\u958b\u304b\u308c\u305f\u8cc7\u672c\u5e02\u5834\u3068\u8cc7\u672c\u30b3\u30b9\u30c8\u4f4e\u6e1b\u306e\u30a4\u30f3\u30bb\u30f3\u30c6\u30a3\u30d6\u3001\u72ec\u7acb\u76e3\u67fb\u4eba\u3001\u865a\u507d\u5831\u544a\u3092\u7f70\u3059\u308b\u5951\u7d04\u6761\u9805\u3001\u898f\u5236\u5f53\u5c40\u306e\u57f7\u884c\u304c\u3042\u308b<\/li>\n<li>\u975eGAAP\uff08\u975eIFRS\uff09\u5229\u76ca\u306f\u5831\u544a\u5229\u76ca\u3092\u8abf\u6574\u3057\u305f\u3082\u306e\u3067\u3001\u30de\u30a4\u30ca\u30b9\u9805\u76ee\u3092\u9664\u5916\u3059\u308b\u306e\u306f\u7a4d\u6975\u7684\u306a\u8868\u793a\u306e\u5178\u578b\u3002\u3053\u3046\u3057\u305f\u6307\u6a19\u3092\u793a\u3059\u5834\u5408\u306f\u8ffd\u52a0\u306e\u958b\u793a\u304c\u6c42\u3081\u3089\u308c\u308b<\/li>\n<li>\u68da\u5378\u8cc7\u7523\u306e\u539f\u4fa1\u914d\u5206\u3001\u8cb8\u5012\u898b\u7a4d\u308a\u3001\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u306e\u56de\u53ce\u53ef\u80fd\u6027\u3001\u6e1b\u4fa1\u511f\u5374\u65b9\u6cd5\u30fb\u6b8b\u5b58\u4fa1\u984d\u30fb\u8010\u7528\u5e74\u6570\u306a\u3069\u306e\u9078\u629e\u3068\u898b\u7a4d\u308a\u304c\u5229\u76ca\u3068\u8cb8\u501f\u5bfe\u7167\u8868\u306b\u5f71\u97ff\u3057\u3001\u55b6\u696dCF\u3082\u8cb7\u639b\u91d1\u306e\u652f\u6255\u5ef6\u9577\u3084\u533a\u5206\u306e\u9078\u629e\u3067\u898b\u6804\u3048\u3092\u3088\u304f\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\u5831\u544a\u306e\u8cea\u3068\u7d50\u679c\u306e\u8cea<\/h3>\n<p><strong>\u8ca1\u52d9\u5831\u544a\u306e\u8cea<\/strong>\u306f\u958b\u793a\u60c5\u5831\u304c\u7d4c\u6e08\u7684\u5b9f\u614b\u3092\u5fe0\u5b9f\u306b\u8868\u3057\u3066\u3044\u308b\u304b\u3069\u3046\u304b\u3001<strong>\u7d50\u679c\u306e\u8cea\uff08\u5229\u76ca\u306e\u8cea\uff09<\/strong>\u306f\u5831\u544a\u3055\u308c\u305f\u5229\u76ca\u3084\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u304c\u6301\u7d9a\u7684\u3067\u5341\u5206\u306a\u6c34\u6e96\u304b\u3069\u3046\u304b\u3092\u6307\u3057\u307e\u3059\u3002\u4e21\u8005\u306f\u5225\u306e\u6982\u5ff5\u3067\u3001\u5831\u544a\u306e\u8cea\u304c\u4f4e\u3051\u308c\u3070\u7d50\u679c\u306e\u8cea\u3082\u8a55\u4fa1\u3067\u304d\u307e\u305b\u3093\u3002<\/p>\n<ul>\n<li>\u5831\u544a\u306e\u8cea\uff1a\u76ee\u7684\u9069\u5408\u7684\u30fb\u6b63\u78ba\u30fb\u5b8c\u5168\u30fb\u4e2d\u7acb\u7684\u304b<\/li>\n<li>\u7d50\u679c\u306e\u8cea\uff1a\u5229\u76ca\u304c\u6301\u7d9a\u7684\u3067\u3001\u8cc7\u672c\u30b3\u30b9\u30c8\u3092\u4e0a\u56de\u308b\u5341\u5206\u306a\u30ea\u30bf\u30fc\u30f3\u304b<\/li>\n<li>\u9ad8\u3044\u5831\u544a\u306e\u8cea\u3068\u4f4e\u3044\u7d50\u679c\u306e\u8cea\u306f\u4e21\u7acb\u3057\u3046\u308b\uff08\u696d\u7e3e\u4e0d\u632f\u3092\u6b63\u76f4\u306b\u5831\u544a\uff09<\/li>\n<li>\u5229\u76ca\u306e\u8cea\uff1a\u7d99\u7d9a\u7684\u306a\u4e8b\u696d\u304b\u3089\u751f\u3058\u3001\u73fe\u91d1\u306e\u88cf\u4ed8\u3051\u304c\u3042\u308b\u304b<\/li>\n<li>\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u306e\u8cea\u3001\u8cb8\u501f\u5bfe\u7167\u8868\u306e\u8cea\uff08\u8cc7\u7523\u30fb\u8ca0\u50b5\u306e\u6e2c\u5b9a\u3068\u7db2\u7f85\u6027\uff09\u3082\u8a55\u4fa1\u5bfe\u8c61<\/li>\n<\/ul>\n<h3>LOS 2\uff1a\u8ca1\u52d9\u5831\u544a\u306e\u8cea\u306e\u30b9\u30da\u30af\u30c8\u30e9\u30e0<\/h3>\n<p>\u8ca1\u52d9\u5831\u544a\u306e\u8cea\u306f\u3001<strong>GAAP\u306b\u6e96\u62e0\u3057\u610f\u601d\u6c7a\u5b9a\u306b\u6709\u7528\u3067\u6301\u7d9a\u7684\u306a\u5229\u76ca<\/strong>\u3092\u6700\u4e0a\u4f4d\u3068\u3057\u3001<strong>\u67b6\u7a7a\u53d6\u5f15<\/strong>\u3092\u6700\u4e0b\u4f4d\u3068\u3059\u308b\u9023\u7d9a\u4f53\u3068\u3057\u3066\u8a55\u4fa1\u3057\u307e\u3059\u3002GAAP\u306e\u7bc4\u56f2\u5185\u3067\u3042\u3063\u3066\u3082\u3001\u504f\u3063\u305f\u9078\u629e\u3084\u5229\u76ca\u8abf\u6574\u306b\u3088\u3063\u3066\u8cea\u306f\u4e0b\u304c\u308a\u307e\u3059\u3002<\/p>\n<ul>\n<li>1. GAAP\u6e96\u62e0\u30fb\u610f\u601d\u6c7a\u5b9a\u306b\u6709\u7528\u30fb\u6301\u7d9a\u7684\u3067\u5341\u5206\u306a\u30ea\u30bf\u30fc\u30f3<\/li>\n<li>2. GAAP\u6e96\u62e0\u30fb\u610f\u601d\u6c7a\u5b9a\u306b\u6709\u7528\u3060\u304c\u3001\u6301\u7d9a\u6027\u304c\u4f4e\u3044\u304b\u5341\u5206\u306a\u30ea\u30bf\u30fc\u30f3\u3067\u306a\u3044<\/li>\n<li>3. GAAP\u306e\u7bc4\u56f2\u5185\u3060\u304c\u504f\u3063\u305f\u9078\u629e<\/li>\n<li>4. GAAP\u306e\u7bc4\u56f2\u5185\u3060\u304c\u5229\u76ca\u8abf\u6574\uff08earnings management\uff09<\/li>\n<li>5. GAAP\u304b\u3089\u306e\u9038\u8131\uff08\u57fa\u6e96\u306b\u6e96\u62e0\u3057\u306a\u3044\u4f1a\u8a08\uff09<\/li>\n<li>6. GAAP\u304b\u3089\u306e\u9038\u8131\uff08\u67b6\u7a7a\u53d6\u5f15\uff09<\/li>\n<\/ul>\n<h3>LOS 3\uff1a\u4fdd\u5b88\u7684\u4f1a\u8a08\u3068\u7a4d\u6975\u7684\u4f1a\u8a08<\/h3>\n<p><strong>\u7a4d\u6975\u7684\u4f1a\u8a08<\/strong>\u306f\u5f53\u671f\u306e\u696d\u7e3e\u30fb\u8ca1\u653f\u72b6\u614b\u3092\u3088\u304f\u898b\u305b\u308b\u9078\u629e\u3001<strong>\u4fdd\u5b88\u7684\u4f1a\u8a08<\/strong>\u306f\u5f53\u671f\u306e\u696d\u7e3e\u3092\u63a7\u3048\u3081\u306b\u898b\u305b\u308b\u9078\u629e\u3067\u3059\u3002\u3069\u3061\u3089\u3082\u4e2d\u7acb\u6027\u3092\u6b20\u304f\u504f\u308a\u3067\u3042\u308a\u3001\u4fdd\u5b88\u7684\u306a\u51e6\u7406\u306f\u306e\u3061\u306e\u671f\u9593\u306e\u696d\u7e3e\u3092\u62bc\u3057\u4e0a\u3052\u308b\u300c\u30af\u30c3\u30ad\u30fc\u30fb\u30b8\u30e3\u30fc\u300d\u3068\u3057\u3066\u5229\u7528\u3055\u308c\u308b\u3053\u3068\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n<ul>\n<li>\u7a4d\u6975\u7684\uff1a\u53ce\u76ca\u30fb\u5229\u76ca\u30fb\u55b6\u696dCF\u3092\u81a8\u3089\u307e\u305b\u308b\u3001\u5f53\u671f\u306e\u8cbb\u7528\u3084\u8ca0\u50b5\u3092\u5c0f\u3055\u304f\u3059\u308b<\/li>\n<li>\u4fdd\u5b88\u7684\uff1a\u5f53\u671f\u306e\u5229\u76ca\u3084\u8cc7\u7523\u3092\u5c0f\u3055\u304f\u898b\u305b\u308b<\/li>\n<li>\u4fdd\u5b88\u4e3b\u7fa9\u306e\u6e90\u6cc9\uff1a\u4f1a\u8a08\u57fa\u6e96\u81ea\u4f53\u306e\u8981\u8acb\uff08\u4f8b\uff1a\u7814\u7a76\u8cbb\u306e\u8cbb\u7528\u51e6\u7406\uff09\u3068\u7d4c\u55b6\u8005\u306e\u5224\u65ad<\/li>\n<li>\u5229\u76ca\u5e73\u6e96\u5316\uff1a\u597d\u8abf\u671f\u306b\u5f15\u5f53\u91d1\u3092\u7a4d\u307f\u5897\u3057\u3001\u4e0d\u8abf\u671f\u306b\u53d6\u308a\u5d29\u3059<\/li>\n<li>\u504f\u308a\u306e\u306a\u3044\uff08\u4e2d\u7acb\u7684\u306a\uff09\u5831\u544a\u304c\u671b\u307e\u3057\u3044<\/li>\n<\/ul>\n<h3>LOS 4\uff1a\u8cea\u306e\u4f4e\u3044\u5831\u544a\u306e\u52d5\u6a5f\u3068\u6761\u4ef6<\/h3>\n<p>\u7d4c\u55b6\u8005\u304c\u8cea\u306e\u4f4e\u3044\u5831\u544a\u3092\u884c\u3046\u80cc\u666f\u306b\u306f\u3001<strong>\u52d5\u6a5f\uff08\u30d7\u30ec\u30c3\u30b7\u30e3\u30fc\uff09\u30fb\u6a5f\u4f1a\u30fb\u6b63\u5f53\u5316<\/strong>\u306e3\u8981\u7d20\uff08\u4e0d\u6b63\u306e\u30c8\u30e9\u30a4\u30a2\u30f3\u30b0\u30eb\uff09\u304c\u3042\u308a\u307e\u3059\u3002\u696d\u7e3e\u76ee\u6a19\u3084\u5831\u916c\u3001\u8ca1\u52d9\u5236\u9650\u6761\u9805\u306a\u3069\u304c\u52d5\u6a5f\u3068\u306a\u308a\u3001\u30ac\u30d0\u30ca\u30f3\u30b9\u3084\u898f\u5236\u306e\u5f31\u3055\u304c\u6a5f\u4f1a\u3092\u4e0e\u3048\u307e\u3059\u3002<\/p>\n<ul>\n<li>\u52d5\u6a5f\uff1a\u696d\u7e3e\u4e0d\u632f\u306e\u96a0\u853d\u3001\u30a2\u30ca\u30ea\u30b9\u30c8\u4e88\u60f3\u306e\u9054\u6210\u3001\u682a\u4fa1\u306e\u62bc\u3057\u4e0a\u3052\u3001\u5831\u916c\u306e\u5897\u52a0\u3001\u30b3\u30d9\u30ca\u30f3\u30c4\u62b5\u89e6\u306e\u56de\u907f<\/li>\n<li>\u6a5f\u4f1a\uff1a\u5185\u90e8\u7d71\u5236\u306e\u5f31\u3055\u3001\u53d6\u7de0\u5f79\u4f1a\u306e\u76e3\u7763\u4e0d\u8db3\u3001\u4f1a\u8a08\u57fa\u6e96\u306e\u9078\u629e\u306e\u4f59\u5730\u306e\u5927\u304d\u3055<\/li>\n<li>\u6b63\u5f53\u5316\uff1a\u4e00\u6642\u7684\u306a\u63aa\u7f6e\u3060\u3001\u4f1a\u793e\u306e\u305f\u3081\u3060\u3068\u3044\u3046\u8003\u3048<\/li>\n<li>\u751f\u307f\u3084\u3059\u3044\u74b0\u5883\uff1a\u958b\u793a\u304c\u4e4f\u3057\u304f\u4e0d\u900f\u660e\u306a\u6587\u5316\u3001\u7a0e\u52d9\u3068\u4f1a\u8a08\u306e\u4e00\u81f4\u3001\u8cc7\u672c\u5e02\u5834\u898f\u5236\u306e\u5f31\u3055<\/li>\n<\/ul>\n<h3>LOS 5\uff1a\u5831\u544a\u306e\u8cea\u3092\u898f\u5f8b\u3059\u308b\u4ed5\u7d44\u307f\u3068\u9650\u754c<\/h3>\n<p>\u5831\u544a\u306e\u8cea\u306f\u3001<strong>\u5e02\u5834\u30fb\u898f\u5236\u5f53\u5c40\u30fb\u76e3\u67fb\u4eba\u30fb\u79c1\u7684\u306a\u5951\u7d04<\/strong>\u306b\u3088\u3063\u3066\u898f\u5f8b\u3055\u308c\u307e\u3059\u3002\u305f\u3060\u3057\u76e3\u67fb\u306f\u5408\u7406\u7684\u306a\u4fdd\u8a3c\u306b\u3068\u3069\u307e\u308a\u3001\u898f\u5236\u5f53\u5c40\u306e\u8cc7\u6e90\u306b\u3082\u9650\u308a\u304c\u3042\u308b\u306a\u3069\u3001\u305d\u308c\u305e\u308c\u306b\u9650\u754c\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<ul>\n<li>\u5e02\u5834\uff1a\u8cc7\u672c\u30b3\u30b9\u30c8\u3092\u4e0b\u3052\u305f\u3044\u3068\u3044\u3046\u4f01\u696d\u306e\u30a4\u30f3\u30bb\u30f3\u30c6\u30a3\u30d6<\/li>\n<li>\u898f\u5236\u5f53\u5c40\uff1a\u767b\u9332\u30fb\u958b\u793a\u30fb\u76e3\u67fb\u306e\u7fa9\u52d9\u3065\u3051\u3001\u7d4c\u55b6\u8005\u306e\u8aac\u660e\u3084\u8cac\u4efb\u8868\u660e\u306e\u8981\u6c42\u3001\u57f7\u884c<\/li>\n<li>\u76e3\u67fb\u4eba\uff1a\u72ec\u7acb\u3057\u305f\u76e3\u67fb\u610f\u898b\u3002\u305f\u3060\u3057\u30b5\u30f3\u30d7\u30ea\u30f3\u30b0\u306b\u57fa\u3065\u304f\u5408\u7406\u7684\u306a\u4fdd\u8a3c\u3067\u3001\u5831\u916c\u3092\u4f01\u696d\u304b\u3089\u53d7\u3051\u53d6\u308b\u70b9\u3082\u9650\u754c<\/li>\n<li>\u79c1\u7684\u306a\u5951\u7d04\uff1a\u878d\u8cc7\u5951\u7d04\u30fb\u5831\u916c\u5951\u7d04\u306e\u6761\u9805\u304c\u865a\u507d\u5831\u544a\u3092\u7f70\u3059\u308b<\/li>\n<li>\u30b3\u30fc\u30dd\u30ec\u30fc\u30c8\u30fb\u30ac\u30d0\u30ca\u30f3\u30b9\uff1a\u53d6\u7de0\u5f79\u4f1a\u30fb\u76e3\u67fb\u59d4\u54e1\u4f1a\u306b\u3088\u308b\u76e3\u7763<\/li>\n<\/ul>\n<h3>LOS 6\uff1a\u975eGAAP\u6307\u6a19\u306a\u3069\u8868\u793a\u4e0a\u306e\u9078\u629e<\/h3>\n<p>\u4f01\u696d\u306f<strong>\u975eGAAP\uff08\u975eIFRS\uff09\u6307\u6a19<\/strong>\u3084\u8868\u793a\u306e\u4ed5\u65b9\u306b\u3088\u3063\u3066\u3001\u30a2\u30ca\u30ea\u30b9\u30c8\u306e\u5370\u8c61\u3092\u5de6\u53f3\u3057\u3088\u3046\u3068\u3059\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002\u975eGAAP\u6307\u6a19\u3092\u793a\u3059\u5834\u5408\u306f\u3001\u6700\u3082\u8fd1\u3044GAAP\u6307\u6a19\u3068\u306e\u8abf\u6574\u8868\u306a\u3069\u306e\u8ffd\u52a0\u958b\u793a\u304c\u6c42\u3081\u3089\u308c\u3001\u9664\u5916\u3055\u308c\u305f\u9805\u76ee\u304c\u672c\u5f53\u306b\u4e00\u6642\u7684\u304b\u3092\u78ba\u8a8d\u3059\u308b\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002<\/p>\n<ul>\n<li>\u30d7\u30ed\u30fb\u30d5\u30a9\u30fc\u30de\u5229\u76ca\uff08\u975eGAAP\u5229\u76ca\uff09\uff1a\u5831\u544a\u5229\u76ca\u304b\u3089\u30de\u30a4\u30ca\u30b9\u9805\u76ee\u3092\u9664\u5916\u3059\u308b\u50be\u5411<\/li>\n<li>EBITDA\u3084\u300c\u30b3\u30a2\u5229\u76ca\u300d\u306a\u3069\u3001\u5b9a\u7fa9\u304c\u4f01\u696d\u3054\u3068\u306b\u7570\u306a\u308b<\/li>\n<li>\u975eGAAP\u6307\u6a19\u306e\u958b\u793a\u8981\u4ef6\uff1aGAAP\u6307\u6a19\u3068\u306e\u8abf\u6574\u8868\u3001GAAP\u6307\u6a19\u3092\u540c\u7b49\u4ee5\u4e0a\u306b\u76ee\u7acb\u305f\u305b\u308b\uff08\u7c73\u56fdSEC\uff09<\/li>\n<li>\u6bce\u671f\u7e70\u308a\u8fd4\u3055\u308c\u308b\u300c\u4e00\u6642\u7684\u300d\u9805\u76ee\u306f\u5b9f\u8cea\u7684\u306b\u7d4c\u5e38\u7684\u306a\u8cbb\u7528<\/li>\n<li>\u767a\u8868\u8cc7\u6599\u3067\u306e\u5f37\u8abf\u306e\u4ed5\u65b9\uff08\u898b\u51fa\u3057\u3001\u30b0\u30e9\u30d5\uff09\u306b\u3082\u6ce8\u610f<\/li>\n<\/ul>\n<h3>LOS 7\uff1a\u5229\u76ca\u30fbCF\u30fb\u8cb8\u501f\u5bfe\u7167\u8868\u3092\u8abf\u6574\u3059\u308b\u4f1a\u8a08\u65b9\u6cd5<\/h3>\n<p>\u7d4c\u55b6\u8005\u306f<strong>\u4f1a\u8a08\u65b9\u91dd\u306e\u9078\u629e\u3068\u898b\u7a4d\u308a<\/strong>\u306b\u5927\u304d\u306a\u88c1\u91cf\u3092\u6301\u3064\u305f\u3081\u3001\u5229\u76ca\u30fb\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u30fb\u8cb8\u501f\u5bfe\u7167\u8868\u3092\u8abf\u6574\u3059\u308b\u4f59\u5730\u304c\u3042\u308a\u307e\u3059\u3002\u53ce\u76ca\u306e\u8a8d\u8b58\u6642\u671f\u3001\u5f15\u5f53\u91d1\u3001\u6e1b\u4fa1\u511f\u5374\u3001\u8cc7\u7523\u8a08\u4e0a\u3001\u533a\u5206\u8868\u793a\u306a\u3069\u304c\u4e3b\u306a\u624b\u6bb5\u3067\u3059\u3002<\/p>\n<ul>\n<li>\u53ce\u76ca\uff1a\u671f\u672b\u306e\u62bc\u3057\u8fbc\u307f\u8ca9\u58f2\u3001\u8a8d\u8b58\u6642\u671f\u306e\u524d\u5012\u3057<\/li>\n<li>\u898b\u7a4d\u308a\uff1a\u8cb8\u5012\u5f15\u5f53\u91d1\u3001\u88fd\u54c1\u4fdd\u8a3c\u5f15\u5f53\u91d1\u3001\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u306e\u8a55\u4fa1\u6027\u5f15\u5f53\u91d1<\/li>\n<li>\u6e1b\u4fa1\u511f\u5374\uff1a\u8010\u7528\u5e74\u6570\u306e\u5ef6\u9577\u3001\u6b8b\u5b58\u4fa1\u984d\u306e\u5f15\u4e0a\u3052<\/li>\n<li>\u68da\u5378\u8cc7\u7523\uff1a\u539f\u4fa1\u914d\u5206\u65b9\u6cd5\u3001\u8a55\u4fa1\u6e1b\u306e\u6642\u671f<\/li>\n<li>\u8cc7\u7523\u8a08\u4e0a\uff1a\u8cbb\u7528\u3092\u8cc7\u7523\u8a08\u4e0a\u3057\u3066\u5f53\u671f\u5229\u76ca\u3092\u62bc\u3057\u4e0a\u3052\u308b<\/li>\n<li>\u55b6\u696dCF\uff1a\u8cb7\u639b\u91d1\u306e\u652f\u6255\u5ef6\u9577\u3001\u58f2\u639b\u50b5\u6a29\u306e\u58f2\u5374\u3001\u533a\u5206\u306e\u9078\u629e\uff08IFRS\u3067\u306e\u5229\u606f\u30fb\u914d\u5f53\u306e\u533a\u5206\u306a\u3069\uff09<\/li>\n<\/ul>\n<h3>LOS 8\uff1a\u8b66\u544a\u30b5\u30a4\u30f3\u3068\u60c5\u5831\u64cd\u4f5c\u306e\u767a\u898b<\/h3>\n<p>\u60c5\u5831\u64cd\u4f5c\u306e\u5146\u5019\u306f\u3001<strong>\u5229\u76ca\u3068\u55b6\u696dCF\u306e\u4e56\u96e2<\/strong>\u3001\u58f2\u4e0a\u306b\u5bfe\u3059\u308b\u58f2\u639b\u91d1\u3084\u68da\u5378\u8cc7\u7523\u306e\u6025\u5897\u3001\u540c\u696d\u4ed6\u793e\u3068\u7570\u306a\u308b\u4f1a\u8a08\u65b9\u91dd\u306a\u3069\u306b\u8868\u308c\u307e\u3059\u3002\u500b\u3005\u306e\u30b5\u30a4\u30f3\u304c\u4e0d\u6b63\u3092\u610f\u5473\u3059\u308b\u308f\u3051\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u304c\u3001\u8ffd\u52a0\u8abf\u67fb\u306e\u304d\u3063\u304b\u3051\u3068\u3057\u3066\u4f7f\u3044\u307e\u3059\u3002<\/p>\n<ul>\n<li>\u53ce\u76ca\uff1a\u8a8d\u8b58\u65b9\u91dd\u306e\u5909\u66f4\u3001\u58f2\u4e0a\u9ad8\u3092\u4e0a\u56de\u308b\u58f2\u639b\u91d1\u306e\u4f38\u3073\u3001\u7b2c4\u56db\u534a\u671f\u306e\u58f2\u4e0a\u96c6\u4e2d<\/li>\n<li>\u55b6\u696dCF\u00f7\u7d14\u5229\u76ca\u304c\u7d99\u7d9a\u3057\u30661\u3092\u4e0b\u56de\u308b\u3001\u307e\u305f\u306f\u4f4e\u4e0b\u50be\u5411<\/li>\n<li>\u68da\u5378\u8cc7\u7523\u306e\u4f38\u3073\u304c\u58f2\u4e0a\u539f\u4fa1\u3084\u58f2\u4e0a\u3092\u4e0a\u56de\u308b<\/li>\n<li>\u8cbb\u7528\u306e\u8cc7\u7523\u8a08\u4e0a\u3001\u540c\u696d\u4ed6\u793e\u3088\u308a\u9577\u3044\u8010\u7528\u5e74\u6570<\/li>\n<li>\u983b\u7e41\u306a\u7279\u5225\u640d\u5931\u30fb\u30ea\u30b9\u30c8\u30e9\u8cbb\u7528\u3001\u95a2\u9023\u5f53\u4e8b\u8005\u53d6\u5f15<\/li>\n<li>\u55b6\u696d\u5916\u53ce\u76ca\u3092\u58f2\u4e0a\u306b\u542b\u3081\u308b\u3001\u6bd4\u7387\u306e\u4e0d\u81ea\u7136\u306a\u5b89\u5b9a<\/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-lm9\/\">LM9 Analysis of Income Taxes\uff08\u6cd5\u4eba\u6240\u5f97\u7a0e\u306e\u5206\u6790\uff09<\/a><br \/>\n\u6b21\u306e\u5358\u5143\uff1a<a href=\"https:\/\/triumphmind.com\/cfa\/2026\/09\/22\/cfa-l1-fsa-lm11\/\">LM11 Financial Analysis Techniques\uff08\u8ca1\u52d9\u5206\u6790\u306e\u624b\u6cd5\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 LM10\u300cFinancial Reporting Quality\uff08\u8ca1\u52d9\u5831\u544a\u306e\u8cea\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":11109,"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-10763","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\/10763","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=10763"}],"version-history":[{"count":1,"href":"https:\/\/triumphmind.com\/cfa\/wp-json\/wp\/v2\/posts\/10763\/revisions"}],"predecessor-version":[{"id":10936,"href":"https:\/\/triumphmind.com\/cfa\/wp-json\/wp\/v2\/posts\/10763\/revisions\/10936"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/triumphmind.com\/cfa\/wp-json\/wp\/v2\/media\/11109"}],"wp:attachment":[{"href":"https:\/\/triumphmind.com\/cfa\/wp-json\/wp\/v2\/media?parent=10763"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/triumphmind.com\/cfa\/wp-json\/wp\/v2\/categories?post=10763"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/triumphmind.com\/cfa\/wp-json\/wp\/v2\/tags?post=10763"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}