重力と骨

重力はカルシウムを骨に貯蔵するための重石のような役割を担っています。骨は、私たちが立ったり、走ったり、ジャンプすることで丈夫になります。無重力の宇宙生活では、運動しないと骨に負荷はかからないので、骨形成より骨吸収が上回り、骨量が減少するのです。（BUNGEISHUNJU 2015.5 p.256）

IFRS13 Fair value measurement

Scope : The standard applies to most fair value measurements and disclosures (including measurements based on fair value) that are required or permitted by other IFRSs.

Three Basic Principle :  (1) Fair value is the price that woud be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. ( Exit Price ) (2) Market participants are independent of each other, they are knowledgeable and have a reasonable understanding of the asset or liability, and they are willing and able to transact. (3) Fair value measurement assumes that a transaction takes place in the principal market (the market having the greatest volume and level of activity) for the asset or liability or, in the absence of a principal market, in the most advantageous market for the asset or liability. ( CDTS. Visual Accounting )