ࡱ> Root Entry@-\@ FileHeader:DocInfo(YBodyText {\P\ !"#$%&'()*+,-./0123456789;<=>?@ABCDEFIJKLMNOPQRSTUVWXYZ[\]^_`abcdefghijklmnopqrstuvwxyz{|}~Root Entry @ FileHeader:DocInfo(UBodyText0.  G !"#$%&'()*+,-./0123456789;<=>?@ABCDEFIJKLMNOPQRSTUVWXYZ[\]^_`abcdefghijklmnopqrstuvwxyz{|}~ !"#$%&')*+,-./0123456789;<=ABCDEFGHJKLMNOPQRSTUVWXYZ[\]^_`abcdefghijklmnopqrstuvwxyz{|}~HwpSummaryInformation. BinDatasTsTPrvImagePrvText BIN0004.gifJ;Section0I DocOptions Scripts JScriptVersion ? DefaultJScript>_LinkDoc@ BIN0001.OLEQBIN0002.OLE H0zBIN0003.OLE:0<><> <><><Tatsumi Yamada IASB  ͭ 8 -5X X$ ! (  )-><><> <><><><> < 1.  : mȌĬ0ƌ(IASB) D ͭX IAS 39*X X  ! ( ܭ \  )D 㴔 0| ȹ( * IAS 39 Financial Instruments: Recognition and Measurement 2. | : 2009D 7 13|() $ 4 - 6 3. : 8 8 L) 245 mȌX ( 18 d$ l) 4. Xɉ <><ɉ> <4:00>< : ֐> <4:05-5:40><Technical Update - Classification and Measurements of Financial Instruments \Ԑ : Mr. Tatsumi Yamada (Board Member of IASB) <Member of IASB (2001~) Partner of ChuoAoyama Audit Corporation (PricewaterhouseCoopers), Japan Member of the Business Accounting Deliberation Council and the Financial System Council on Insurance subcommittee. 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