{"id":10829,"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-lm3\/"},"modified":"2026-09-22T07:44:37","modified_gmt":"2026-09-21T22:44:37","slug":"cfa-l2-fsa-lm3","status":"publish","type":"post","link":"https:\/\/triumphmind.com\/cfa\/2026\/09\/22\/cfa-l2-fsa-lm3\/","title":{"rendered":"\u3010CFA\u00ae\ufe0e L2 FSA LM3\u3011Multinational Operations \u3092\u8981\u70b9\u89e3\u8aac\uff5c\u6a5f\u80fd\u901a\u8ca8\u30fb\u30ab\u30ec\u30f3\u30c8\u30fb\u30ec\u30fc\u30c8\u6cd5\u30fb\u30c6\u30f3\u30dd\u30e9\u30eb\u6cd5\u30fb\u8d85\u30a4\u30f3\u30d5\u30ec\u7d4c\u6e08"},"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 3\u300cMultinational Operations\uff08\u591a\u56fd\u7c4d\u4f01\u696d\u306e\u4f1a\u8a08\uff09\u300d\u306f\u3001\u8868\u793a\u901a\u8ca8\u30fb\u6a5f\u80fd\u901a\u8ca8\u30fb\u73fe\u5730\u901a\u8ca8\u306e\u533a\u5225\u3001\u5916\u8ca8\u5efa\u53d6\u5f15\u306e\u70ba\u66ff\u5dee\u640d\u76ca\u3001\u5728\u5916\u5b50\u4f1a\u793e\u306e\u8ca1\u52d9\u8af8\u8868\u306e\u63db\u7b97\u65b9\u6cd5\uff08\u30ab\u30ec\u30f3\u30c8\u30fb\u30ec\u30fc\u30c8\u6cd5\u3068\u30c6\u30f3\u30dd\u30e9\u30eb\u6cd5\uff09\u3068\u8ca1\u52d9\u6bd4\u7387\u3078\u306e\u5f71\u97ff\u3001\u8d85\u30a4\u30f3\u30d5\u30ec\u7d4c\u6e08\u3067\u306e\u63db\u7b97\u3001\u5b9f\u52b9\u7a0e\u7387\u3084\u58f2\u4e0a\u9ad8\u6210\u9577\u3078\u306e\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>LM3\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\u3002LM3\u306b\u306f10\u500b\u306eLOS\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<ol class=\"cfalm-los\">\n<li><span class=\"ja\">LOS 1\uff1a\u8868\u793a\uff08\u5831\u544a\uff09\u901a\u8ca8\u3001\u6a5f\u80fd\u901a\u8ca8\u3001\u73fe\u5730\u901a\u8ca8\u3092\u6bd4\u8f03\u30fb\u5bfe\u6bd4\u3059\u308b<\/span><span class=\"en\">compare and contrast presentation in (reporting) currency, functional currency, and local currency<\/span><\/li>\n<li><span class=\"ja\">LOS 2\uff1a\u5916\u8ca8\u5efa\u53d6\u5f15\u306e\u30a8\u30af\u30b9\u30dd\u30fc\u30b8\u30e3\u30fc\u3092\u3001\u5916\u8ca8\u5efa\u53d6\u5f15\u306e\u70ba\u66ff\u5dee\u640d\u76ca\u306e\u4f1a\u8a08\u51e6\u7406\u3068\u958b\u793a\u3092\u542b\u3081\u3066\u8aac\u660e\u3059\u308b<\/span><span class=\"en\">describe foreign currency transaction exposure, including accounting for and disclosures about foreign currency transaction gains and losses<\/span><\/li>\n<li><span class=\"ja\">LOS 3\uff1a\u70ba\u66ff\u30ec\u30fc\u30c8\u306e\u5909\u5316\u304c\u5b50\u4f1a\u793e\u3068\u89aa\u4f1a\u793e\u306e\u63db\u7b97\u5f8c\u58f2\u4e0a\u9ad8\u306b\u4e0e\u3048\u308b\u5f71\u97ff\u3092\u5206\u6790\u3059\u308b<\/span><span class=\"en\">analyze how changes in exchange rates affect the translated sales of the subsidiary and parent company<\/span><\/li>\n<li><span class=\"ja\">LOS 4\uff1a\u30ab\u30ec\u30f3\u30c8\u30fb\u30ec\u30fc\u30c8\u6cd5\u3068\u30c6\u30f3\u30dd\u30e9\u30eb\u6cd5\u3092\u6bd4\u8f03\u3057\u3001\u305d\u308c\u305e\u308c\u304c\u89aa\u4f1a\u793e\u306e\u8cb8\u501f\u5bfe\u7167\u8868\u3068\u640d\u76ca\u8a08\u7b97\u66f8\u306b\u4e0e\u3048\u308b\u5f71\u97ff\u3092\u8a55\u4fa1\u3057\u3001\u3055\u307e\u3056\u307e\u306a\u72b6\u6cc1\u3067\u3069\u3061\u3089\u306e\u65b9\u6cd5\u304c\u9069\u5207\u304b\u3092\u5224\u65ad\u3059\u308b<\/span><span class=\"en\">compare the current rate method and the temporal method, evaluate how each affects the parent company\u2019s balance sheet and income statement, and determine which method is appropriate in various scenarios<\/span><\/li>\n<li><span class=\"ja\">LOS 5\uff1a\u63db\u7b97\u306e\u5f71\u97ff\u3092\u8a08\u7b97\u3057\u3001\u5b50\u4f1a\u793e\u306e\u8cb8\u501f\u5bfe\u7167\u8868\u3068\u640d\u76ca\u8a08\u7b97\u66f8\u306e\u89aa\u4f1a\u793e\u306e\u8868\u793a\u901a\u8ca8\u3078\u306e\u63db\u7b97\u3092\u8a55\u4fa1\u3059\u308b<\/span><span class=\"en\">calculate the translation effects and evaluate the translation of a subsidiary\u2019s balance sheet and income statement into the parent company\u2019s presentation currency<\/span><\/li>\n<li><span class=\"ja\">LOS 6\uff1a\u30ab\u30ec\u30f3\u30c8\u30fb\u30ec\u30fc\u30c8\u6cd5\u3068\u30c6\u30f3\u30dd\u30e9\u30eb\u6cd5\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 the current rate method and the temporal method affect financial statements and ratios<\/span><\/li>\n<li><span class=\"ja\">LOS 7\uff1a\u8d85\u30a4\u30f3\u30d5\u30ec\u7d4c\u6e08\u3067\u4e8b\u696d\u3092\u884c\u3046\u5b50\u4f1a\u793e\u306e\u63db\u7b97\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 alternative translation methods for subsidiaries operating in hyperinflationary economies affect financial statements and ratios<\/span><\/li>\n<li><span class=\"ja\">LOS 8\uff1a\u591a\u56fd\u7c4d\u3067\u306e\u4e8b\u696d\u304c\u4f01\u696d\u306e\u5b9f\u52b9\u7a0e\u7387\u306b\u4e0e\u3048\u308b\u5f71\u97ff\u3092\u8aac\u660e\u3059\u308b<\/span><span class=\"en\">describe how multinational operations affect a company\u2019s effective tax rate<\/span><\/li>\n<li><span class=\"ja\">LOS 9\uff1a\u58f2\u4e0a\u9ad8\u306e\u69cb\u6210\u8981\u7d20\u306e\u5909\u5316\u304c\u58f2\u4e0a\u9ad8\u6210\u9577\u306e\u6301\u7d9a\u53ef\u80fd\u6027\u306b\u4e0e\u3048\u308b\u5f71\u97ff\u3092\u8aac\u660e\u3059\u308b<\/span><span class=\"en\">explain how changes in the components of sales affect the sustainability of sales growth<\/span><\/li>\n<li><span class=\"ja\">LOS 10\uff1a\u4f01\u696d\u306e\u4e8b\u696d\u5c55\u958b\u56fd\u3092\u8e0f\u307e\u3048\u3001\u70ba\u66ff\u5909\u52d5\u304c\u8ca1\u52d9\u6210\u7e3e\u306b\u4e0e\u3048\u5f97\u308b\u5f71\u97ff\u3092\u5206\u6790\u3059\u308b<\/span><span class=\"en\">analyze how currency fluctuations potentially affect financial results, given a company\u2019s countries of operation<\/span><\/li>\n<\/ol>\n<h2>LM3\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>\u73fe\u5730\u901a\u8ca8\u306f\u6240\u5728\u56fd\u306e\u901a\u8ca8\u3001\u6a5f\u80fd\u901a\u8ca8\u306f\u4e3b\u305f\u308b\u7d4c\u6e08\u74b0\u5883\u306e\u901a\u8ca8\u3001\u8868\u793a\u901a\u8ca8\u306f\u8ca1\u52d9\u8af8\u8868\u3092\u8868\u793a\u3059\u308b\u901a\u8ca8\u3067\u3001\u6a5f\u80fd\u901a\u8ca8\u4ee5\u5916\u306f\u3059\u3079\u3066\u5916\u8ca8<\/li>\n<li>\u5916\u8ca8\u5efa\u53d6\u5f15\u306f\u53d6\u5f15\u65e5\u306e\u70ba\u66ff\u30ec\u30fc\u30c8\u3067\u63db\u7b97\u3057\u3001\u6c7a\u6e08\u65e5\u3084\u6c7a\u7b97\u65e5\u307e\u3067\u306e\u70ba\u66ff\u5909\u52d5\u306f\u5916\u8ca8\u5efa\u53d6\u5f15\u306e\u70ba\u66ff\u5dee\u640d\u76ca\u3068\u3057\u3066\u7d14\u5229\u76ca\u306b\u8a08\u4e0a\u3059\u308b\u3002\u6c7a\u7b97\u65e5\u6642\u70b9\u306e\u640d\u76ca\u306f\u672a\u5b9f\u73fe<\/li>\n<li>\u5916\u8ca8\u5efa\u50b5\u6a29\u3092\u3082\u3061\u5916\u8ca8\u304c\u5f37\u304f\u306a\u308b\u3001\u307e\u305f\u306f\u5916\u8ca8\u5efa\u50b5\u52d9\u3092\u3082\u3061\u5916\u8ca8\u304c\u5f31\u304f\u306a\u308b\u3068\u70ba\u66ff\u5dee\u76ca\u304c\u751f\u3058\u308b<\/li>\n<li>\u70ba\u66ff\u5dee\u640d\u76ca\u3092\u55b6\u696d\u640d\u76ca\u306b\u542b\u3081\u308b\u304b\u55b6\u696d\u5916\u306b\u542b\u3081\u308b\u304b\u306f\u4f01\u696d\u306e\u9078\u629e\u3067\u3001\u55b6\u696d\u5229\u76ca\u7387\u306e\u6bd4\u8f03\u53ef\u80fd\u6027\u306b\u5f71\u97ff\u3059\u308b<\/li>\n<li>\u30ab\u30ec\u30f3\u30c8\u30fb\u30ec\u30fc\u30c8\u6cd5\u3067\u306f\u8cc7\u7523\u30fb\u8ca0\u50b5\u3092\u6c7a\u7b97\u65e5\u30ec\u30fc\u30c8\u3067\u63db\u7b97\u3057\u3001\u63db\u7b97\u5dee\u984d\u306f\u8cc7\u672c\u306e\u72ec\u7acb\u9805\u76ee\u306b\u7d2f\u7a4d\u3059\u308b\u3002\u30a8\u30af\u30b9\u30dd\u30fc\u30b8\u30e3\u30fc\u306f\u7d14\u8cc7\u7523<\/li>\n<li>\u30c6\u30f3\u30dd\u30e9\u30eb\u6cd5\u3067\u306f\u8ca8\u5e63\u6027\u9805\u76ee\u3092\u6c7a\u7b97\u65e5\u30ec\u30fc\u30c8\u3001\u975e\u8ca8\u5e63\u6027\u9805\u76ee\u3092\u53d6\u5f97\u6642\u30ec\u30fc\u30c8\u3067\u63db\u7b97\u3057\u3001\u63db\u7b97\u5dee\u984d\u306f\u640d\u76ca\u306b\u8a08\u4e0a\u3059\u308b\u3002\u30a8\u30af\u30b9\u30dd\u30fc\u30b8\u30e3\u30fc\u306f\u7d14\u8ca8\u5e63\u6027\u8cc7\u7523\u30fb\u8ca0\u50b5<\/li>\n<li>\u5728\u5916\u4e8b\u696d\u4f53\u306e\u6a5f\u80fd\u901a\u8ca8\u304c\u63db\u7b97\u65b9\u6cd5\u3092\u6c7a\u3081\u3001\u63db\u7b97\u5dee\u984d\u3092\u640d\u76ca\u306b\u8a08\u4e0a\u3059\u308b\u304b\u8cc7\u672c\u306b\u8a08\u4e0a\u3059\u308b\u304b\u3082\u6c7a\u307e\u308b<\/li>\n<li>\u8d85\u30a4\u30f3\u30d5\u30ec\u7d4c\u6e08\u3067\u306f\u3001IFRS \u306f\u73fe\u5730\u306e\u30a4\u30f3\u30d5\u30ec\u3067\u4fee\u6b63\u3057\u305f\u4e0a\u3067\u6c7a\u7b97\u65e5\u30ec\u30fc\u30c8\u3067\u63db\u7b97\u3057\u3001US GAAP \u306f\u30a4\u30f3\u30d5\u30ec\u4fee\u6b63\u306a\u3057\u3067\u30c6\u30f3\u30dd\u30e9\u30eb\u6cd5\u3092\u9069\u7528\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\uff1a\u8868\u793a\u901a\u8ca8\u30fb\u6a5f\u80fd\u901a\u8ca8\u30fb\u73fe\u5730\u901a\u8ca8<\/h3>\n<p><strong>\u73fe\u5730\u901a\u8ca8<\/strong>\u306f\u6240\u5728\u56fd\u306e\u901a\u8ca8\u3001<strong>\u6a5f\u80fd\u901a\u8ca8<\/strong>\u306f\u4f01\u696d\u304c\u4e8b\u696d\u3092\u884c\u3046\u4e3b\u305f\u308b\u7d4c\u6e08\u74b0\u5883\u306e\u901a\u8ca8\u3001<strong>\u8868\u793a\u901a\u8ca8<\/strong>\u306f\u8ca1\u52d9\u8af8\u8868\u3092\u8868\u793a\u3059\u308b\u901a\u8ca8\u3067\u3059\u3002\u6a5f\u80fd\u901a\u8ca8\u4ee5\u5916\u306e\u901a\u8ca8\u306f\u3059\u3079\u3066\u5916\u8ca8\u3068\u3057\u3066\u6271\u308f\u308c\u3001\u6a5f\u80fd\u901a\u8ca8\u306e\u5224\u65ad\u304c\u63db\u7b97\u65b9\u6cd5\u3092\u5de6\u53f3\u3057\u307e\u3059\u3002<\/p>\n<ul>\n<li>\u901a\u5e38\u306f\u73fe\u5730\u901a\u8ca8 = \u6a5f\u80fd\u901a\u8ca8<\/li>\n<li>\u89aa\u4f1a\u793e\u306e\u8868\u793a\u901a\u8ca8\u306f\u901a\u5e38\u3001\u89aa\u4f1a\u793e\u6240\u5728\u56fd\u306e\u73fe\u5730\u901a\u8ca8<\/li>\n<li>\u6a5f\u80fd\u901a\u8ca8\u306e\u5224\u65ad\uff1a\u58f2\u4e0a\u30fb\u8cbb\u7528\u30fb\u8cc7\u91d1\u8abf\u9054\u306e\u4e3b\u305f\u308b\u901a\u8ca8<\/li>\n<li>\u6a5f\u80fd\u901a\u8ca8\u4ee5\u5916\u306e\u901a\u8ca8 = \u5916\u8ca8<\/li>\n<\/ul>\n<h3>LOS 2\uff1a\u5916\u8ca8\u5efa\u53d6\u5f15\u306e\u30a8\u30af\u30b9\u30dd\u30fc\u30b8\u30e3\u30fc\u3068\u70ba\u66ff\u5dee\u640d\u76ca<\/h3>\n<p>\u5916\u8ca8\u5efa\u306e\u58f2\u4e0a\u3084\u4ed5\u5165\u306f<strong>\u53d6\u5f15\u65e5\u306e\u30ec\u30fc\u30c8<\/strong>\u3067\u8a18\u9332\u3057\u3001\u6c7a\u6e08\u307e\u3067\u306e\u70ba\u66ff\u5909\u52d5\u306b\u3088\u308b\u50b5\u6a29\u30fb\u50b5\u52d9\u306e\u4fa1\u5024\u306e\u5909\u5316\u3092<strong>\u5916\u8ca8\u5efa\u53d6\u5f15\u306e\u70ba\u66ff\u5dee\u640d\u76ca<\/strong>\u3068\u3057\u3066\u7d14\u5229\u76ca\u306b\u8a08\u4e0a\u3057\u307e\u3059\u3002\u6c7a\u7b97\u65e5\u3092\u307e\u305f\u3050\u5834\u5408\u306f\u6c7a\u7b97\u65e5\u30ec\u30fc\u30c8\u3067\u63db\u7b97\u3057\u76f4\u3057\u3001\u672a\u5b9f\u73fe\u306e\u640d\u76ca\u3092\u8a8d\u8b58\u3057\u307e\u3059\u3002<\/p>\n<ul>\n<li>\u5916\u8ca8\u5efa\u50b5\u6a29 \uff0b \u5916\u8ca8\u9ad8 \u2192 \u5dee\u76ca\u3001\u5916\u8ca8\u5b89 \u2192 \u5dee\u640d<\/li>\n<li>\u5916\u8ca8\u5efa\u50b5\u52d9 \uff0b \u5916\u8ca8\u9ad8 \u2192 \u5dee\u640d\u3001\u5916\u8ca8\u5b89 \u2192 \u5dee\u76ca<\/li>\n<li>\u6c7a\u7b97\u65e5\u306e\u63db\u7b97\u640d\u76ca\u306f\u672a\u5b9f\u73fe\u3067\u3001\u6c7a\u6e08\u6642\u306b\u5b9f\u73fe\u3059\u308b\u3068\u306f\u9650\u3089\u306a\u3044<\/li>\n<li>\u958b\u793a\uff1a\u640d\u76ca\u306b\u542b\u3081\u305f\u7d14\u70ba\u66ff\u5dee\u640d\u76ca\u306e\u91d1\u984d<\/li>\n<li>\u55b6\u696d\u640d\u76ca\u304b\u55b6\u696d\u5916\u640d\u76ca\u304b\u306e\u8868\u793a\u306f\u4f01\u696d\u306e\u9078\u629e<\/li>\n<\/ul>\n<h3>LOS 3\uff1a\u70ba\u66ff\u5909\u52d5\u3068\u63db\u7b97\u5f8c\u58f2\u4e0a\u9ad8<\/h3>\n<p>\u5b50\u4f1a\u793e\u306e\u58f2\u4e0a\u9ad8\u3092\u89aa\u4f1a\u793e\u306e\u8868\u793a\u901a\u8ca8\u306b\u63db\u7b97\u3059\u308b\u3068\u3001\u73fe\u5730\u901a\u8ca8\u30d9\u30fc\u30b9\u306e\u58f2\u4e0a\u304c\u5909\u308f\u3089\u306a\u304f\u3066\u3082<strong>\u70ba\u66ff\u30ec\u30fc\u30c8\u306e\u5909\u5316\u3060\u3051\u3067\u63db\u7b97\u5f8c\u58f2\u4e0a\u9ad8\u304c\u5897\u6e1b<\/strong>\u3057\u307e\u3059\u3002\u5b50\u4f1a\u793e\u306e\u901a\u8ca8\u304c\u5f37\u304f\u306a\u308c\u3070\u89aa\u4f1a\u793e\u306e\u63db\u7b97\u5f8c\u58f2\u4e0a\u9ad8\u306f\u5897\u3048\u3001\u5f31\u304f\u306a\u308c\u3070\u6e1b\u308a\u307e\u3059\u3002<\/p>\n<ul>\n<li>\u63db\u7b97\u5f8c\u58f2\u4e0a\u9ad8 = \u73fe\u5730\u901a\u8ca8\u5efa\u58f2\u4e0a\u9ad8 \u00d7 \u63db\u7b97\u30ec\u30fc\u30c8<\/li>\n<li>\u5916\u8ca8\u9ad8\u306f\u63db\u7b97\u5f8c\u58f2\u4e0a\u9ad8\u306e\u5897\u52a0\u8981\u56e0<\/li>\n<li>\u73fe\u5730\u901a\u8ca8\u30d9\u30fc\u30b9\u306e\u6210\u9577\u3068\u70ba\u66ff\u306e\u5f71\u97ff\u3092\u5206\u3051\u3066\u5206\u6790<\/li>\n<li>\u5916\u8ca8\u5efa\u306e\u8f38\u51fa\u58f2\u4e0a\u306f\u53d6\u5f15\u6642\u70b9\u306e\u30ec\u30fc\u30c8\u3067\u63db\u7b97<\/li>\n<\/ul>\n<h3>LOS 4\uff1a\u30ab\u30ec\u30f3\u30c8\u30fb\u30ec\u30fc\u30c8\u6cd5\u3068\u30c6\u30f3\u30dd\u30e9\u30eb\u6cd5\u306e\u6bd4\u8f03\u3068\u9078\u629e<\/h3>\n<p>\u5728\u5916\u5b50\u4f1a\u793e\u306e<strong>\u6a5f\u80fd\u901a\u8ca8\u304c\u73fe\u5730\u901a\u8ca8\uff08\u5916\u8ca8\uff09<\/strong>\u306a\u3089<strong>\u30ab\u30ec\u30f3\u30c8\u30fb\u30ec\u30fc\u30c8\u6cd5<\/strong>\u3001<strong>\u6a5f\u80fd\u901a\u8ca8\u304c\u89aa\u4f1a\u793e\u306e\u8868\u793a\u901a\u8ca8<\/strong>\u306a\u3089\u30c6\u30f3\u30dd\u30e9\u30eb\u6cd5\uff08US GAAP \u3067\u306f\u518d\u6e2c\u5b9a\uff09\u3092\u4f7f\u3044\u307e\u3059\u3002\u4e21\u8005\u306f\u63db\u7b97\u30ec\u30fc\u30c8\u3068\u63db\u7b97\u5dee\u984d\u306e\u8a08\u4e0a\u5148\u304c\u7570\u306a\u308a\u307e\u3059\u3002<\/p>\n<ul>\n<li>\u30ab\u30ec\u30f3\u30c8\u30fb\u30ec\u30fc\u30c8\u6cd5\uff1a\u8cc7\u7523\u30fb\u8ca0\u50b5\u306f\u6c7a\u7b97\u65e5\u30ec\u30fc\u30c8\u3001\u8cc7\u672c\u306f\u53d6\u5f97\u6642\u30ec\u30fc\u30c8\u3001\u53ce\u76ca\u30fb\u8cbb\u7528\u306f\u53d6\u5f15\u65e5\uff08\u5b9f\u52d9\u4e0a\u306f\u5e73\u5747\uff09\u30ec\u30fc\u30c8<\/li>\n<li>\u30ab\u30ec\u30f3\u30c8\u30fb\u30ec\u30fc\u30c8\u6cd5\u306e\u63db\u7b97\u5dee\u984d\uff1a\u305d\u306e\u4ed6\u306e\u5305\u62ec\u5229\u76ca\uff08\u7d2f\u7a4d\u63db\u7b97\u8abf\u6574\u984d\uff09\u3001\u51e6\u5206\u6642\u306b\u640d\u76ca\u3078\u632f\u66ff<\/li>\n<li>\u30c6\u30f3\u30dd\u30e9\u30eb\u6cd5\uff1a\u8ca8\u5e63\u6027\u9805\u76ee\u306f\u6c7a\u7b97\u65e5\u30ec\u30fc\u30c8\u3001\u975e\u8ca8\u5e63\u6027\u9805\u76ee\u306f\u53d6\u5f97\u6642\u30ec\u30fc\u30c8<\/li>\n<li>\u30c6\u30f3\u30dd\u30e9\u30eb\u6cd5\u306e\u58f2\u4e0a\u539f\u4fa1\u30fb\u6e1b\u4fa1\u511f\u5374\u8cbb\u306f\u95a2\u9023\u8cc7\u7523\u306e\u53d6\u5f97\u6642\u30ec\u30fc\u30c8<\/li>\n<li>\u30c6\u30f3\u30dd\u30e9\u30eb\u6cd5\u306e\u63db\u7b97\u5dee\u984d\uff1a\u7d14\u5229\u76ca\u306b\u8a08\u4e0a<\/li>\n<li>\u6a5f\u80fd\u901a\u8ca8\u304c\u73fe\u5730\u901a\u8ca8\u3067\u3082\u89aa\u4f1a\u793e\u901a\u8ca8\u3067\u3082\u306a\u3044\u5834\u5408\u306f\u3001\u518d\u6e2c\u5b9a\u306e\u5f8c\u306b\u63db\u7b97<\/li>\n<\/ul>\n<h3>LOS 5\uff1a\u63db\u7b97\u306e\u5f71\u97ff\u306e\u8a08\u7b97\u3068\u8a55\u4fa1<\/h3>\n<p>\u63db\u7b97\u5dee\u984d\u306e\u65b9\u5411\u3068\u5927\u304d\u3055\u306f\u3001<strong>\u30a8\u30af\u30b9\u30dd\u30fc\u30b8\u30e3\u30fc\uff08\u6c7a\u7b97\u65e5\u30ec\u30fc\u30c8\u3067\u63db\u7b97\u3059\u308b\u8cc7\u7523\u3068\u8ca0\u50b5\u306e\u5dee\uff09<\/strong>\u3068\u70ba\u66ff\u306e\u5909\u5316\u3067\u6c7a\u307e\u308a\u307e\u3059\u3002\u30ab\u30ec\u30f3\u30c8\u30fb\u30ec\u30fc\u30c8\u6cd5\u3067\u306f<strong>\u7d14\u8cc7\u7523<\/strong>\u3001\u30c6\u30f3\u30dd\u30e9\u30eb\u6cd5\u3067\u306f<strong>\u7d14\u8ca8\u5e63\u6027\u8cc7\u7523\uff08\u8ca0\u50b5\uff09<\/strong>\u304c\u30a8\u30af\u30b9\u30dd\u30fc\u30b8\u30e3\u30fc\u3067\u3059\u3002<\/p>\n<ul>\n<li>\u30ab\u30ec\u30f3\u30c8\u30fb\u30ec\u30fc\u30c8\u6cd5\uff1a\u7d14\u8cc7\u7523\u30dd\u30b8\u30b7\u30e7\u30f3 \uff0b \u5916\u8ca8\u9ad8 \u2192 \u6b63\u306e\u63db\u7b97\u8abf\u6574\u984d<\/li>\n<li>\u30c6\u30f3\u30dd\u30e9\u30eb\u6cd5\uff1a\u7d14\u8ca8\u5e63\u6027\u8cc7\u7523 \uff0b \u5916\u8ca8\u9ad8 \u2192 \u63db\u7b97\u5dee\u76ca<\/li>\n<li>\u30c6\u30f3\u30dd\u30e9\u30eb\u6cd5\uff1a\u7d14\u8ca8\u5e63\u6027\u8ca0\u50b5 \uff0b \u5916\u8ca8\u9ad8 \u2192 \u63db\u7b97\u5dee\u640d<\/li>\n<li>\u63db\u7b97\u5f8c\u306e\u8cb8\u501f\u5bfe\u7167\u8868\u3092\u4e00\u81f4\u3055\u305b\u308b\u5dee\u984d\u3068\u3057\u3066\u63db\u7b97\u5dee\u984d\u3092\u6c42\u3081\u308b<\/li>\n<\/ul>\n<div class=\"cfalm-f\">\u30a8\u30af\u30b9\u30dd\u30fc\u30b8\u30e3\u30fc\uff08\u30ab\u30ec\u30f3\u30c8\u30fb\u30ec\u30fc\u30c8\u6cd5\uff09= \u8cc7\u7523 \u2212 \u8ca0\u50b5\u3001\uff08\u30c6\u30f3\u30dd\u30e9\u30eb\u6cd5\uff09= \u8ca8\u5e63\u6027\u8cc7\u7523 \u2212 \u8ca8\u5e63\u6027\u8ca0\u50b5<\/div>\n<h3>LOS 6\uff1a\u63db\u7b97\u65b9\u6cd5\u304c\u8ca1\u52d9\u8af8\u8868\u3068\u6bd4\u7387\u306b\u4e0e\u3048\u308b\u5f71\u97ff<\/h3>\n<p><strong>\u30ab\u30ec\u30f3\u30c8\u30fb\u30ec\u30fc\u30c8\u6cd5<\/strong>\u3067\u306f\u8cb8\u501f\u5bfe\u7167\u8868\u306e\u9805\u76ee\u304c\u540c\u3058\u30ec\u30fc\u30c8\u3067\u63db\u7b97\u3055\u308c\u308b\u305f\u3081\u3001\u73fe\u5730\u901a\u8ca8\u30d9\u30fc\u30b9\u306e<strong>\u7d14\u7c8b\u306a\u8cb8\u501f\u5bfe\u7167\u8868\u306e\u6bd4\u7387\u3084\u640d\u76ca\u8a08\u7b97\u66f8\u306e\u6bd4\u7387\u304c\u7dad\u6301<\/strong>\u3055\u308c\u307e\u3059\u3002\u30c6\u30f3\u30dd\u30e9\u30eb\u6cd5\u3067\u306f\u9805\u76ee\u3054\u3068\u306b\u30ec\u30fc\u30c8\u304c\u7570\u306a\u308b\u305f\u3081\u3001\u6bd4\u7387\u304c\u73fe\u5730\u901a\u8ca8\u30d9\u30fc\u30b9\u304b\u3089\u5909\u5316\u3057\u307e\u3059\u3002<\/p>\n<ul>\n<li>\u30ab\u30ec\u30f3\u30c8\u30fb\u30ec\u30fc\u30c8\u6cd5\uff1a\u6d41\u52d5\u6bd4\u7387\u30fb\u8ca0\u50b5\u6bd4\u7387\u30fb\u5229\u76ca\u7387\u306a\u3069\u304c\u73fe\u5730\u901a\u8ca8\u30d9\u30fc\u30b9\u3068\u540c\u3058<\/li>\n<li>\u30ab\u30ec\u30f3\u30c8\u30fb\u30ec\u30fc\u30c8\u6cd5\u3067\u3082\u640d\u76ca\u3068\u8cb8\u501f\u5bfe\u7167\u8868\u3092\u307e\u305f\u3050\u6bd4\u7387\uff08ROA \u306a\u3069\uff09\u306f\u3086\u304c\u3080<\/li>\n<li>\u30c6\u30f3\u30dd\u30e9\u30eb\u6cd5\uff1a\u5916\u8ca8\u9ad8\u306a\u3089\u58f2\u4e0a\u539f\u4fa1\u30fb\u6e1b\u4fa1\u511f\u5374\u8cbb\u304c\u76f8\u5bfe\u7684\u306b\u4f4e\u304f\u3001\u5229\u76ca\u7387\u304c\u5909\u5316<\/li>\n<li>\u540c\u3058\u5b50\u4f1a\u793e\u3067\u3082\u65b9\u6cd5\u306b\u3088\u3063\u3066\u9023\u7d50\u4e0a\u306e\u6570\u5024\u306f\u5927\u304d\u304f\u7570\u306a\u308a\u5f97\u308b<\/li>\n<li>\u958b\u793a\uff1a\u640d\u76ca\u306b\u542b\u3081\u305f\u70ba\u66ff\u5dee\u640d\u76ca\u306e\u7dcf\u984d\u3068\u8cc7\u672c\u306b\u8a08\u4e0a\u3057\u305f\u63db\u7b97\u8abf\u6574\u984d\uff08\u53d6\u5f15\u5dee\u640d\u76ca\u3068\u63db\u7b97\u5dee\u640d\u76ca\u306e\u533a\u5206\u958b\u793a\u306f\u4e0d\u8981\uff09<\/li>\n<\/ul>\n<h3>LOS 7\uff1a\u8d85\u30a4\u30f3\u30d5\u30ec\u7d4c\u6e08\u306e\u5b50\u4f1a\u793e\u306e\u63db\u7b97<\/h3>\n<p><strong>\u8d85\u30a4\u30f3\u30d5\u30ec\u7d4c\u6e08<\/strong>\u3067\u306f\u3001\u73fe\u5730\u901a\u8ca8\u306e\u6025\u901f\u306a\u4fa1\u5024\u4f4e\u4e0b\u3067\u63db\u7b97\u7d50\u679c\u304c\u5927\u304d\u304f\u3086\u304c\u307f\u307e\u3059\u3002<strong>IFRS<\/strong> \u306f\u8ca1\u52d9\u8af8\u8868\u3092\u73fe\u5730\u306e\u7269\u4fa1\u6307\u6570\u3067\u4fee\u6b63\u3057\u3066\u304b\u3089\u6c7a\u7b97\u65e5\u30ec\u30fc\u30c8\u3067\u63db\u7b97\u3057\u3001<strong>US GAAP<\/strong> \u306f\u6a5f\u80fd\u901a\u8ca8\u3092\u89aa\u4f1a\u793e\u901a\u8ca8\u3068\u307f\u306a\u3057\u3066\u30c6\u30f3\u30dd\u30e9\u30eb\u6cd5\u3092\u9069\u7528\u3057\u307e\u3059\u3002<\/p>\n<ul>\n<li>US GAAP \u306e\u8d85\u30a4\u30f3\u30d5\u30ec\u306e\u5b9a\u7fa9\uff1a3\u5e74\u7d2f\u8a08\u306e\u30a4\u30f3\u30d5\u30ec\u7387\u304c\u304a\u304a\u3080\u306d100%\u8d85<\/li>\n<li>IFRS\uff1a\u975e\u8ca8\u5e63\u6027\u9805\u76ee\u3092\u7269\u4fa1\u6307\u6570\u3067\u4fee\u6b63\u3001\u7d14\u8ca8\u5e63\u6027\u30dd\u30b8\u30b7\u30e7\u30f3\u306e\u8cfc\u8cb7\u529b\u640d\u76ca\u3092\u7d14\u5229\u76ca\u306b\u8a08\u4e0a<\/li>\n<li>IFRS\uff1a\u4fee\u6b63\u5f8c\u306b\u5168\u9805\u76ee\u3092\u6c7a\u7b97\u65e5\u30ec\u30fc\u30c8\u3067\u63db\u7b97<\/li>\n<li>US GAAP\uff1a\u30a4\u30f3\u30d5\u30ec\u4fee\u6b63\u306a\u3057\u306e\u30c6\u30f3\u30dd\u30e9\u30eb\u6cd5<\/li>\n<li>\u65b9\u6cd5\u306e\u9055\u3044\u3067\u8cc7\u7523\u984d\u30fb\u7d14\u5229\u76ca\u30fb\u6bd4\u7387\u304c\u5927\u304d\u304f\u7570\u306a\u308b<\/li>\n<\/ul>\n<h3>LOS 8\uff1a\u591a\u56fd\u7c4d\u4e8b\u696d\u3068\u5b9f\u52b9\u7a0e\u7387<\/h3>\n<p>\u591a\u56fd\u7c4d\u4f01\u696d\u306e<strong>\u5b9f\u52b9\u7a0e\u7387<\/strong>\u306f\u3001\u5404\u56fd\u306e\u6cd5\u5b9a\u7a0e\u7387\u306e\u9055\u3044\u3068\u3001\u3069\u306e\u56fd\u3067\u3069\u308c\u3060\u3051\u5229\u76ca\u3092\u4e0a\u3052\u308b\u304b\u3068\u3044\u3046<strong>\u5229\u76ca\u306e\u5730\u57df\u69cb\u6210<\/strong>\u306b\u3088\u3063\u3066\u5909\u5316\u3057\u307e\u3059\u3002\u6cd5\u5b9a\u7a0e\u7387\u3068\u5b9f\u52b9\u7a0e\u7387\u306e\u8abf\u6574\u8868\u306e\u958b\u793a\u304b\u3089\u3001\u5909\u52d5\u306e\u8981\u56e0\u3068\u305d\u306e\u6301\u7d9a\u6027\u3092\u5206\u6790\u3057\u307e\u3059\u3002<\/p>\n<ul>\n<li>\u4f4e\u7a0e\u7387\u56fd\u3067\u306e\u5229\u76ca\u6bd4\u7387\u304c\u4e0a\u304c\u308b\u3068\u5b9f\u52b9\u7a0e\u7387\u306f\u4f4e\u4e0b<\/li>\n<li>\u79fb\u8ee2\u4fa1\u683c\u304c\u56fd\u5225\u306e\u5229\u76ca\u914d\u5206\u306b\u5f71\u97ff<\/li>\n<li>\u6cd5\u5b9a\u7a0e\u7387\u3068\u5b9f\u52b9\u7a0e\u7387\u306e\u8abf\u6574\u8868\u3067\u8981\u56e0\u3092\u78ba\u8a8d<\/li>\n<li>\u4e00\u6642\u7684\u306a\u8981\u56e0\u306b\u3088\u308b\u7a0e\u7387\u4f4e\u4e0b\u306f\u6301\u7d9a\u3057\u306a\u3044<\/li>\n<\/ul>\n<h3>LOS 9\uff1a\u58f2\u4e0a\u9ad8\u306e\u69cb\u6210\u8981\u7d20\u3068\u6210\u9577\u306e\u6301\u7d9a\u53ef\u80fd\u6027<\/h3>\n<p>\u58f2\u4e0a\u9ad8\u6210\u9577\u306f\u3001<strong>\u6570\u91cf\u3084\u4fa1\u683c\u306e\u5909\u5316\uff08\u30aa\u30fc\u30ac\u30cb\u30c3\u30af\u306a\u6210\u9577\uff09<\/strong>\u3001<strong>\u70ba\u66ff\u306e\u5f71\u97ff<\/strong>\u3001\u8cb7\u53ce\u30fb\u58f2\u5374\u306b\u3088\u308b\u5909\u5316\u306b\u5206\u3051\u3066\u5206\u6790\u3057\u307e\u3059\u3002\u4fa1\u683c\u3084\u6570\u91cf\u306b\u3088\u308b\u6210\u9577\u306f\u6301\u7d9a\u3057\u3084\u3059\u3044\u4e00\u65b9\u3001\u70ba\u66ff\u306b\u3088\u308b\u6210\u9577\u306f\u53cd\u8ee2\u3057\u5f97\u308b\u305f\u3081\u6301\u7d9a\u6027\u304c\u4f4e\u3044\u3068\u8003\u3048\u3089\u308c\u307e\u3059\u3002<\/p>\n<ul>\n<li>\u58f2\u4e0a\u9ad8\u6210\u9577 = \u73fe\u5730\u901a\u8ca8\u30d9\u30fc\u30b9\u306e\u6210\u9577 \uff0b \u70ba\u66ff\u306e\u5f71\u97ff\uff08\u8fd1\u4f3c\uff09<\/li>\n<li>\u6570\u91cf\u5897\u52a0\u306b\u3088\u308b\u6210\u9577\u306f\u6301\u7d9a\u6027\u304c\u9ad8\u3044<\/li>\n<li>\u70ba\u66ff\u8981\u56e0\u306e\u6210\u9577\u306f\u6301\u7d9a\u6027\u304c\u4f4e\u3044<\/li>\n<li>\u4f01\u696d\u306f\u30aa\u30fc\u30ac\u30cb\u30c3\u30af\u6210\u9577\u7387\u3092\u958b\u793a\u3059\u308b\u3053\u3068\u304c\u591a\u3044<\/li>\n<\/ul>\n<h3>LOS 10\uff1a\u4e8b\u696d\u5c55\u958b\u56fd\u3068\u70ba\u66ff\u5909\u52d5\u306e\u8ca1\u52d9\u6210\u7e3e\u3078\u306e\u5f71\u97ff<\/h3>\n<p>\u4f01\u696d\u306e<strong>\u4e8b\u696d\u5c55\u958b\u56fd\u3068\u901a\u8ca8\u3054\u3068\u306e\u58f2\u4e0a\u30fb\u8cbb\u7528\u306e\u69cb\u6210<\/strong>\u304c\u308f\u304b\u308c\u3070\u3001\u70ba\u66ff\u5909\u52d5\u304c\u58f2\u4e0a\u3084\u5229\u76ca\u306b\u4e0e\u3048\u308b\u5f71\u97ff\u3092\u5206\u6790\u3067\u304d\u307e\u3059\u3002\u4f01\u696d\u304c\u958b\u793a\u3059\u308b\u70ba\u66ff\u611f\u5fdc\u5ea6\u306e\u5206\u6790\u3082\u53c2\u8003\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<ul>\n<li>\u58f2\u4e0a\u3068\u8cbb\u7528\u306e\u901a\u8ca8\u304c\u4e00\u81f4\u3057\u3066\u3044\u308c\u3070\u5f71\u97ff\u306f\u5c0f\u3055\u3044\uff08\u30ca\u30c1\u30e5\u30e9\u30eb\u30fb\u30d8\u30c3\u30b8\uff09<\/li>\n<li>\u58f2\u4e0a\u304c\u5916\u8ca8\u5efa\u3067\u8cbb\u7528\u304c\u81ea\u56fd\u901a\u8ca8\u5efa\u306a\u3089\u3001\u5916\u8ca8\u9ad8\u3067\u5229\u76ca\u5897<\/li>\n<li>\u611f\u5fdc\u5ea6\u5206\u6790\u306e\u958b\u793a\uff1a\u70ba\u66ff\u304c\u4e00\u5b9a\u7387\u5909\u5316\u3057\u305f\u3068\u304d\u306e\u5f71\u97ff<\/li>\n<li>\u30d8\u30c3\u30b8\u306e\u6709\u7121\u3068\u65b9\u91dd\u3082\u78ba\u8a8d<\/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\">\u524d\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\u6b21\u306e\u5358\u5143\uff1a<a href=\"https:\/\/triumphmind.com\/cfa\/2026\/09\/22\/cfa-l2-fsa-lm4\/\">LM4 Analysis of Financial Institutions\uff08\u91d1\u878d\u6a5f\u95a2\u306e\u5206\u6790\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 LM3\u300cMultinational Operations\uff08\u591a\u56fd\u7c4d\u4f01\u696d\u306e\u4f1a\u8a08\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":11175,"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-10829","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\/10829","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=10829"}],"version-history":[{"count":2,"href":"https:\/\/triumphmind.com\/cfa\/wp-json\/wp\/v2\/posts\/10829\/revisions"}],"predecessor-version":[{"id":11359,"href":"https:\/\/triumphmind.com\/cfa\/wp-json\/wp\/v2\/posts\/10829\/revisions\/11359"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/triumphmind.com\/cfa\/wp-json\/wp\/v2\/media\/11175"}],"wp:attachment":[{"href":"https:\/\/triumphmind.com\/cfa\/wp-json\/wp\/v2\/media?parent=10829"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/triumphmind.com\/cfa\/wp-json\/wp\/v2\/categories?post=10829"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/triumphmind.com\/cfa\/wp-json\/wp\/v2\/tags?post=10829"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}