{"id":10827,"date":"2026-09-22T06:00:00","date_gmt":"2026-09-21T21:00:00","guid":{"rendered":"https:\/\/triumphmind.com\/cfa\/2026\/09\/22\/cfa-l2-fsa-lm1\/"},"modified":"2026-09-22T07:05:46","modified_gmt":"2026-09-21T22:05:46","slug":"cfa-l2-fsa-lm1","status":"publish","type":"post","link":"https:\/\/triumphmind.com\/cfa\/2026\/09\/22\/cfa-l2-fsa-lm1\/","title":{"rendered":"\u3010CFA\u00ae\ufe0e L2 FSA LM1\u3011Intercorporate Investments \u3092\u8981\u70b9\u89e3\u8aac\uff5c\u91d1\u878d\u8cc7\u7523\u30fb\u6301\u5206\u6cd5\u30fb\u53d6\u5f97\u6cd5\u30fb\u306e\u308c\u3093\u30fb\u975e\u652f\u914d\u6301\u5206"},"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\u300cIntercorporate Investments\uff08\u4f01\u696d\u9593\u6295\u8cc7\uff09\u300d\u306f\u3001\u4ed6\u793e\u3078\u306e\u6295\u8cc7\u306e5\u3064\u306e\u5f62\u614b\uff08\u91d1\u878d\u8cc7\u7523\u3078\u306e\u6295\u8cc7\u3001\u95a2\u9023\u4f1a\u793e\u3001\u5171\u540c\u652f\u914d\u4f01\u696d\u3001\u4f01\u696d\u7d50\u5408\u3001\u7279\u5225\u76ee\u7684\u4e8b\u696d\u4f53\u30fb\u5909\u52d5\u6301\u5206\u4e8b\u696d\u4f53\uff09\u306b\u3064\u3044\u3066\u3001IFRS \u3068 US GAAP \u306e\u5206\u985e\u30fb\u6e2c\u5b9a\u30fb\u958b\u793a\u306e\u9055\u3044\u3068\u3001\u4f1a\u8a08\u65b9\u6cd5\u306e\u9055\u3044\u304c\u8ca1\u52d9\u8af8\u8868\u3068\u8ca1\u52d9\u6bd4\u7387\u306b\u4e0e\u3048\u308b\u5f71\u97ff\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\u306f3\u3064\u306eLOS\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<ol class=\"cfalm-los\">\n<li><span class=\"ja\">LOS 1\uff1a\u56fd\u969b\u8ca1\u52d9\u5831\u544a\u57fa\u6e96\uff08IFRS\uff09\u306b\u304a\u3051\u308b\u30011\uff09\u91d1\u878d\u8cc7\u7523\u3078\u306e\u6295\u8cc7\u30012\uff09\u95a2\u9023\u4f1a\u793e\u3078\u306e\u6295\u8cc7\u30013\uff09\u5171\u540c\u652f\u914d\u4f01\u696d\u30014\uff09\u4f01\u696d\u7d50\u5408\u30015\uff09\u7279\u5225\u76ee\u7684\u4e8b\u696d\u4f53\u304a\u3088\u3073\u5909\u52d5\u6301\u5206\u4e8b\u696d\u4f53\u306e\u5206\u985e\u30fb\u6e2c\u5b9a\u30fb\u958b\u793a\u3092\u8aac\u660e\u3059\u308b<\/span><span class=\"en\">describe the classification, measurement, and disclosure under International Financial Reporting Standards (IFRS) for 1) investments in financial assets, 2) investments in associates, 3) joint ventures, 4) business combinations, and 5) special purpose and variable interest entities<\/span><\/li>\n<li><span class=\"ja\">LOS 2\uff1a\u91d1\u878d\u8cc7\u7523\u3078\u306e\u6295\u8cc7\u3001\u95a2\u9023\u4f1a\u793e\u3078\u306e\u6295\u8cc7\u3001\u5171\u540c\u652f\u914d\u4f01\u696d\u3001\u4f01\u696d\u7d50\u5408\u3001\u7279\u5225\u76ee\u7684\u4e8b\u696d\u4f53\u30fb\u5909\u52d5\u6301\u5206\u4e8b\u696d\u4f53\u306e\u5206\u985e\u30fb\u6e2c\u5b9a\u30fb\u958b\u793a\u306b\u3064\u3044\u3066\u3001IFRS \u3068 US GAAP \u3092\u6bd4\u8f03\u30fb\u5bfe\u6bd4\u3059\u308b<\/span><span class=\"en\">compare and contrast IFRS and US GAAP in their classification, measurement, and disclosure of investments in financial assets, investments in associates, joint ventures, business combinations, and special purpose and variable interest entities<\/span><\/li>\n<li><span class=\"ja\">LOS 3\uff1a\u4f01\u696d\u9593\u6295\u8cc7\u306e\u4f1a\u8a08\u65b9\u6cd5\u306e\u9055\u3044\u304c\u8ca1\u52d9\u8af8\u8868\u3068\u8ca1\u52d9\u6bd4\u7387\u306b\u4e0e\u3048\u308b\u5f71\u97ff\u3092\u5206\u6790\u3059\u308b<\/span><span class=\"en\">analyze how different methods used to account for intercorporate investments affect financial statements and ratios<\/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\u9593\u6295\u8cc7\u306f\u3001\u91d1\u878d\u8cc7\u7523\u3078\u306e\u6295\u8cc7\u3001\u95a2\u9023\u4f1a\u793e\u3078\u306e\u6295\u8cc7\u3001\u5171\u540c\u652f\u914d\u4f01\u696d\u3001\u4f01\u696d\u7d50\u5408\u3001\u7279\u5225\u76ee\u7684\u4e8b\u696d\u4f53\u30fb\u5909\u52d5\u6301\u5206\u4e8b\u696d\u4f53\u306e5\u3064\u306e\u5f62\u614b\u306b\u5206\u3051\u3089\u308c\u308b<\/li>\n<li>\u91cd\u8981\u306a\u5f71\u97ff\u529b\u306e\u306a\u3044\u91d1\u878d\u8cc7\u7523\u3078\u306e\u6295\u8cc7\u306f\u3001FVPL\u3001FVOCI\u3001\u511f\u5374\u539f\u4fa1\u306e\u3044\u305a\u308c\u304b\u3067\u6e2c\u5b9a\u3057\u3001IFRS \u3068 US GAAP \u306e\u6271\u3044\u306f\u6982\u306d\u540c\u69d8<\/li>\n<li>\u91cd\u8981\u306a\u5f71\u97ff\u529b\u306f\u3042\u308b\u304c\u652f\u914d\u306f\u306a\u3044\u95a2\u9023\u4f1a\u793e\u30fb\u5171\u540c\u652f\u914d\u4f01\u696d\u306b\u306f\u6301\u5206\u6cd5\u3092\u9069\u7528\u3057\u3001\u914d\u5f53\u306e\u53d7\u53d6\u6642\u3067\u306f\u306a\u304f\u7a3c\u5f97\u6642\u306b\u5229\u76ca\u3092\u8a8d\u8b58\u3059\u308b<\/li>\n<li>\u6301\u5206\u6cd5\u306e\u6295\u8cc7\u984d\u306f\u3001\u53d6\u5f97\u539f\u4fa1\u306b\u53d6\u5f97\u5f8c\u306e\u5229\u76ca\u306e\u6301\u5206\u3092\u52a0\u3048\u3001\u53d7\u53d6\u914d\u5f53\u3092\u5dee\u3057\u5f15\u3044\u305f\u3082\u306e\u3002\u8cb8\u501f\u5bfe\u7167\u8868\u30fb\u640d\u76ca\u8a08\u7b97\u66f8\u3068\u30821\u884c\u3067\u8868\u793a<\/li>\n<li>\u4f01\u696d\u7d50\u5408\u306b\u306f\u53d6\u5f97\u6cd5\u3092\u9069\u7528\u3057\u3001\u8b58\u5225\u53ef\u80fd\u306a\u8cc7\u7523\u30fb\u8ca0\u50b5\u3092\u516c\u6b63\u4fa1\u5024\u3067\u6e2c\u5b9a\u3059\u308b\u3002\u53d6\u5f97\u4fa1\u984d\u3068\u8b58\u5225\u53ef\u80fd\u7d14\u8cc7\u7523\u306e\u516c\u6b63\u4fa1\u5024\u306e\u5dee\u304c\u306e\u308c\u3093<\/li>\n<li>\u306e\u308c\u3093\u306f\u511f\u5374\u305b\u305a\u3001\u5c11\u306a\u304f\u3068\u3082\u5e741\u56de\u6e1b\u640d\u30c6\u30b9\u30c8\u3092\u884c\u3046\u3002IFRS \u306f1\u6bb5\u968e\u3001US GAAP \u306f2\u6bb5\u968e\u306e\u30a2\u30d7\u30ed\u30fc\u30c1<\/li>\n<li>\u975e\u652f\u914d\u6301\u5206\u306f\u3001IFRS \u3067\u306f\u5168\u90e8\u306e\u308c\u3093\u6cd5\u3068\u90e8\u5206\u306e\u308c\u3093\u6cd5\u3092\u9078\u629e\u3067\u304d\u3001US GAAP \u3067\u306f\u5168\u90e8\u306e\u308c\u3093\u6cd5<\/li>\n<li>\u7279\u5225\u76ee\u7684\u4e8b\u696d\u4f53\u30fb\u5909\u52d5\u6301\u5206\u4e8b\u696d\u4f53\u306f\u3001\u671f\u5f85\u640d\u5931\u306e\u5927\u534a\u3092\u8ca0\u62c5\u3059\u308b\u304b\u671f\u5f85\u6b8b\u4f59\u4fbf\u76ca\u306e\u5927\u534a\u3092\u53d7\u3051\u53d6\u308b\u4f01\u696d\u304c\u9023\u7d50\u3059\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\uff1a5\u3064\u306e\u4f01\u696d\u9593\u6295\u8cc7\u306e\u5206\u985e\u30fb\u6e2c\u5b9a\u30fb\u958b\u793a\uff08IFRS\uff09<\/h3>\n<p>\u4f01\u696d\u9593\u6295\u8cc7\u306f\u3001\u6295\u8cc7\u5148\u3078\u306e<strong>\u5f71\u97ff\u529b\u30fb\u652f\u914d\u529b\u306e\u7a0b\u5ea6<\/strong>\u3067\u4f1a\u8a08\u51e6\u7406\u304c\u6c7a\u307e\u308a\u307e\u3059\u3002\u5f71\u97ff\u529b\u304c\u306a\u3051\u308c\u3070\u91d1\u878d\u8cc7\u7523\u3001\u91cd\u8981\u306a\u5f71\u97ff\u529b\u304c\u3042\u308c\u3070<strong>\u6301\u5206\u6cd5<\/strong>\u3001\u652f\u914d\u3057\u3066\u3044\u308c\u3070<strong>\u53d6\u5f97\u6cd5\u306b\u3088\u308b\u9023\u7d50<\/strong>\u3068\u306a\u308a\u3001\u5171\u540c\u652f\u914d\u4f01\u696d\u306f\u6301\u5206\u6cd5\u3001SPE \u306f\u652f\u914d\u306e\u6709\u7121\u3067\u9023\u7d50\u3092\u5224\u65ad\u3057\u307e\u3059\u3002<\/p>\n<ul>\n<li>\u91d1\u878d\u8cc7\u7523\uff08\u901a\u5e3820%\u672a\u6e80\uff09\uff1a\u511f\u5374\u539f\u4fa1\u30fbFVOCI\u30fbFVPL<\/li>\n<li>\u95a2\u9023\u4f1a\u793e\uff08\u901a\u5e3820\u301c50%\u3001\u91cd\u8981\u306a\u5f71\u97ff\u529b\uff09\uff1a\u6301\u5206\u6cd5<\/li>\n<li>\u5171\u540c\u652f\u914d\u4f01\u696d\uff1a\u6301\u5206\u6cd5<\/li>\n<li>\u4f01\u696d\u7d50\u5408\uff08\u901a\u5e3850%\u8d85\u3001\u652f\u914d\uff09\uff1a\u53d6\u5f97\u6cd5\u3067\u9023\u7d50\u3001\u975e\u652f\u914d\u6301\u5206\u3092\u8868\u793a<\/li>\n<li>SPE\uff1a\u652f\u914d\u3057\u3066\u3044\u308c\u3070\u9023\u7d50<\/li>\n<li>\u6301\u5206\u6cd5\u6295\u8cc7\u984d = \u53d6\u5f97\u539f\u4fa1 \uff0b \u5229\u76ca\u306e\u6301\u5206 \u2212 \u53d7\u53d6\u914d\u5f53<\/li>\n<\/ul>\n<div class=\"cfalm-f\">\u6301\u5206\u6cd5\u6295\u8cc7\u306e\u671f\u672b\u6b8b\u9ad8 = \u671f\u9996\u6b8b\u9ad8 \uff0b \u6295\u8cc7\u5148\u7d14\u5229\u76ca \u00d7 \u6301\u5206\u6bd4\u7387 \u2212 \u53d7\u53d6\u914d\u5f53 \u2212 \u8d85\u904e\u53d6\u5f97\u984d\u306e\u511f\u5374<\/div>\n<h3>LOS 2\uff1aIFRS \u3068 US GAAP \u306e\u6bd4\u8f03<\/h3>\n<p>\u4e21\u57fa\u6e96\u306e\u8003\u3048\u65b9\u306f\u8fd1\u3044\u3082\u306e\u306e\u3001<strong>\u91d1\u878d\u8cc7\u7523\u306e\u5206\u985e\u533a\u5206\u3001\u306e\u308c\u3093\u306e\u6e1b\u640d\u30c6\u30b9\u30c8\u3001\u975e\u652f\u914d\u6301\u5206\u306e\u6e2c\u5b9a\u3001\u5909\u52d5\u6301\u5206\u4e8b\u696d\u4f53\u306e\u9023\u7d50\u5224\u65ad<\/strong>\u306a\u3069\u306b\u9055\u3044\u304c\u3042\u308a\u307e\u3059\u3002\u6bd4\u8f03\u53ef\u80fd\u6027\u3092\u78ba\u4fdd\u3059\u308b\u306b\u306f\u3001\u3053\u308c\u3089\u306e\u9055\u3044\u3092\u7406\u89e3\u3057\u3066\u8abf\u6574\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<ul>\n<li>IFRS 9\uff1a\u4e8b\u696d\u30e2\u30c7\u30eb\u3068\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u306e\u7279\u6027\u3067\u5206\u985e\u3001\u8cc7\u672c\u6027\u91d1\u878d\u5546\u54c1\u306e FVOCI \u9078\u629e\u306f\u5229\u76ca\u306b\u632f\u308a\u66ff\u3048\u306a\u3044<\/li>\n<li>US GAAP\uff1a\u8ca0\u50b5\u8a3c\u5238\u306f\u6e80\u671f\u4fdd\u6709\u30fb\u58f2\u5374\u53ef\u80fd\u30fb\u58f2\u8cb7\u76ee\u7684\u306b\u5206\u985e\u3001\u6301\u5206\u8a3c\u5238\u306f\u539f\u5247 FVPL<\/li>\n<li>\u306e\u308c\u3093\u306e\u6e1b\u640d\uff1aIFRS \u306f\u8cc7\u91d1\u751f\u6210\u5358\u4f4d\u3054\u3068\u306b1\u6bb5\u968e\u3001US GAAP \u306f\u5831\u544a\u5358\u4f4d\u3054\u3068\u306b2\u6bb5\u968e<\/li>\n<li>\u975e\u652f\u914d\u6301\u5206\uff1aIFRS \u306f\u5168\u90e8\u306e\u308c\u3093\u30fb\u90e8\u5206\u306e\u308c\u3093\u3092\u9078\u629e\u3001US GAAP \u306f\u5168\u90e8\u306e\u308c\u3093<\/li>\n<li>\u9023\u7d50\u306e\u5224\u65ad\uff1aUS GAAP \u306f VIE \u306e\u4e3b\u305f\u308b\u53d7\u76ca\u8005\u3001IFRS \u306f\u652f\u914d\u306e\u6709\u7121<\/li>\n<\/ul>\n<h3>LOS 3\uff1a\u4f1a\u8a08\u65b9\u6cd5\u306e\u9055\u3044\u304c\u8ca1\u52d9\u8af8\u8868\u3068\u6bd4\u7387\u306b\u4e0e\u3048\u308b\u5f71\u97ff<\/h3>\n<p>\u6301\u5206\u6cd5\u30fb\u6bd4\u4f8b\u9023\u7d50\u30fb\u53d6\u5f97\u6cd5\uff08\u5168\u90e8\u9023\u7d50\uff09\u306e\u3044\u305a\u308c\u3067\u3082<strong>\u7d14\u5229\u76ca\u3068\u89aa\u4f1a\u793e\u682a\u4e3b\u306e\u6301\u5206\u306f\u540c\u3058<\/strong>\u3067\u3059\u304c\u3001\u58f2\u4e0a\u9ad8\u30fb\u8cc7\u7523\u30fb\u8ca0\u50b5\u306e\u91d1\u984d\u304c\u7570\u306a\u308b\u305f\u3081\u8ca1\u52d9\u6bd4\u7387\u304c\u5909\u308f\u308a\u307e\u3059\u3002\u5168\u90e8\u9023\u7d50\u3067\u306f\u58f2\u4e0a\u9ad8\u3068\u8cc7\u7523\u304c\u6700\u3082\u5927\u304d\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\n<ul>\n<li>\u6301\u5206\u6cd5\uff1a\u58f2\u4e0a\u9ad8\u30fb\u8cc7\u7523\u304c\u5c0f\u3055\u304f\u3001\u5229\u76ca\u7387\u3084 ROA \u304c\u9ad8\u304f\u898b\u3048\u3084\u3059\u3044<\/li>\n<li>\u53d6\u5f97\u6cd5\uff1a\u6295\u8cc7\u5148\u306e\u58f2\u4e0a\u9ad8\u30fb\u8cc7\u7523\u30fb\u8ca0\u50b5\u3092\u5168\u984d\u8a08\u4e0a<\/li>\n<li>\u975e\u652f\u914d\u6301\u5206\u3092\u8cc7\u672c\u306b\u542b\u3081\u308b\u3068\u3001\u5168\u90e8\u9023\u7d50\u306e ROE \u306f\u4f4e\u304f\u306a\u308a\u3084\u3059\u3044<\/li>\n<li>\u6301\u5206\u6cd5\u306f\u6295\u8cc7\u5148\u306e\u8ca0\u50b5\u3092\u8868\u793a\u3057\u306a\u3044\u305f\u3081\u3001\u30ec\u30d0\u30ec\u30c3\u30b8\u304c\u4f4e\u304f\u898b\u3048\u308b<\/li>\n<li>\u306e\u308c\u3093\u306e\u6e2c\u5b9a\u65b9\u6cd5\uff08\u5168\u90e8\u30fb\u90e8\u5206\uff09\u3067\u8cc7\u7523\u3068\u8cc7\u672c\u306e\u984d\u304c\u5909\u308f\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\/level2movie\/\" target=\"_blank\" rel=\"noopener\">Level 2 \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-l2-fsa-lm2\/\">LM2 Employee Compensation: Post-Employment and Share-Based\uff08\u5f93\u696d\u54e1\u5831\u916c\uff1a\u9000\u8077\u5f8c\u7d66\u4ed8\u3068\u682a\u5f0f\u5831\u916c\uff09<\/a><br \/>\n\u5168\u4f53\u306e\u76ee\u6b21\uff1a<a href=\"https:\/\/triumphmind.com\/cfa\/cfa-curriculum\/#l2-fsa\">CFA\u00ae\ufe0e \u5b66\u7fd2\u5185\u5bb9\u306e\u76ee\u6b21\uff08Level 2 Financial Statement Analysis\uff09<\/a><\/div>\n","protected":false},"excerpt":{"rendered":"<p>CFA\u00ae\ufe0e Level 2 Financial Statement Analysis LM1\u300cIntercorporate Investments\uff08\u4f01\u696d\u9593\u6295\u8cc7\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":11173,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_jin_ogp_image_url":"","_jin_last_featured_id":0,"footnotes":""},"categories":[99],"tags":[],"class_list":["post-10827","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-level2-topics"],"_links":{"self":[{"href":"https:\/\/triumphmind.com\/cfa\/wp-json\/wp\/v2\/posts\/10827","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=10827"}],"version-history":[{"count":1,"href":"https:\/\/triumphmind.com\/cfa\/wp-json\/wp\/v2\/posts\/10827\/revisions"}],"predecessor-version":[{"id":11000,"href":"https:\/\/triumphmind.com\/cfa\/wp-json\/wp\/v2\/posts\/10827\/revisions\/11000"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/triumphmind.com\/cfa\/wp-json\/wp\/v2\/media\/11173"}],"wp:attachment":[{"href":"https:\/\/triumphmind.com\/cfa\/wp-json\/wp\/v2\/media?parent=10827"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/triumphmind.com\/cfa\/wp-json\/wp\/v2\/categories?post=10827"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/triumphmind.com\/cfa\/wp-json\/wp\/v2\/tags?post=10827"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}