{"id":101313,"date":"2016-07-11T13:12:57","date_gmt":"2016-07-11T04:12:57","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=101313"},"modified":"2016-07-11T13:03:00","modified_gmt":"2016-07-11T04:03:00","slug":"ifrs-report-19","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/ifrs-report-19\/","title":{"rendered":"\u300a\u901f\u5831\u89e3\u8aac\u300b \u91d1\u878d\u5e81\u3001\u300c\u56fd\u969b\u4f1a\u8a08\u57fa\u6e96\uff08IFRS\uff09\u306b\u57fa\u3065\u304f\u56db\u534a\u671f\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u306e\u958b\u793a\u4f8b\u300d\u3092\u516c\u8868\uff5eIFRS\u898f\u5b9a\u306b\u57fa\u3065\u304f\u8aac\u660e\u306e\u5145\u5b9f\u3084\u6700\u65b0\u306eIFRS\u6539\u8a02\u3092\u53cd\u6620\uff5e"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h5><span style=\"color: #993366;\"><strong>\u300a\u901f\u5831\u89e3\u8aac\u300b<\/strong><\/span><\/h5>\n<h4 style=\"text-align: center;\"><strong>\u91d1\u878d\u5e81\u3001\u300c\u56fd\u969b\u4f1a\u8a08\u57fa\u6e96\uff08IFRS\uff09\u306b\u57fa\u3065\u304f<\/strong><br \/>\n<strong>\u56db\u534a\u671f\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u306e\u958b\u793a\u4f8b\u300d\u3092\u516c\u8868<\/strong><\/h4>\n<h5 style=\"text-align: center;\"><strong>\uff5eIFRS\u898f\u5b9a\u306b\u57fa\u3065\u304f\u8aac\u660e\u306e\u5145\u5b9f\u3084\u6700\u65b0\u306eIFRS\u6539\u8a02\u3092\u53cd\u6620\uff5e<\/strong><\/h5>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u516c\u8a8d\u4f1a\u8a08\u58eb\u3000<strong>\u963f\u90e8\u3000\u5149\u6210<\/strong><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2160\u3000\u306f\u3058\u3081\u306b<\/strong><\/h4>\n<p>\u5e73\u621028\u5e74\uff17\u6708\uff18\u65e5\u3001\u91d1\u878d\u5e81\u306f\u3001\u300c\u56fd\u969b\u4f1a\u8a08\u57fa\u6e96\uff08IFRS\uff09\u306b\u57fa\u3065\u304f\u56db\u534a\u671f\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u306e\u958b\u793a\u4f8b\u300d\u3092\u516c\u8868\u3057\u305f\u3002<\/p>\n<p>\u300c\u56fd\u969b\u4f1a\u8a08\u57fa\u6e96\u306b\u57fa\u3065\u304f\u56db\u534a\u671f\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u306e\u958b\u793a\u4f8b\u300d\u306f\u3001\u5e73\u621022\u5e74\uff14\u6708\u306b\u516c\u8868\u3055\u308c\u3066\u3044\u308b\u304c\u3001\u4eca\u822c\u3001\u305d\u308c\u3092\u6539\u8a02\u3057\u3001\u300cIFRS\u306b\u57fa\u3065\u304f\u56db\u534a\u671f\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u306e\u958b\u793a\u4f8b\u300d\u3068\u3057\u3066\u516c\u8868\u3059\u308b\u3082\u306e\u3067\u3042\u308b\u3002<\/p>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\u3010\u53c2\u8003\u3011\u3000\u91d1\u878d\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8<br \/>\n\u300c<a title=\"\u91d1\u878d\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.fsa.go.jp\/news\/28\/sonota\/20160708-1.html\" target=\"_blank\">\u56fd\u969b\u4f1a\u8a08\u57fa\u6e96\uff08IFRS\uff09\u306b\u57fa\u3065\u304f\u56db\u534a\u671f\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u306e\u958b\u793a\u4f8b\u306e\u516c\u8868\u306b\u3064\u3044\u3066<\/a>\u300d<\/div><\/div>\n<p>\u958b\u793a\u4f8b\u306b\u610f\u898b\u304c\u3042\u308b\u5834\u5408\u306b\u306f\u3001\u5e73\u621028\u5e74\uff19\u670830\u65e5\u307e\u3067\u306b\u304a\u5bc4\u305b\u9802\u304d\u305f\u3044\u3068\u306e\u3053\u3068\u3067\u3042\u308b\u3002<\/p>\n<p>\u306a\u304a\u3001\u56fd\u969b\u4f1a\u8a08\u57fa\u6e96\uff08IFRS\uff09\u306b\u57fa\u3065\u304f\u5e74\u5ea6\u306e\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u306b\u95a2\u3059\u308b\u958b\u793a\u4f8b\u306b\u3064\u3044\u3066\u306f\u3001<a title=\"\u300a\u901f\u5831\u89e3\u8aac\u300b \u91d1\u878d\u5e81\u3001\u300c\u56fd\u969b\u4f1a\u8a08\u57fa\u6e96\uff08IFRS\uff09\u306b\u57fa\u3065\u304f\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u306e\u958b\u793a\u4f8b\u300d\u3092\u516c\u8868\uff5eIFRS\u9069\u7528\u4f01\u696d\u306e\u5b9f\u969b\u306e\u958b\u793a\u4f8b\u3084\u6700\u8fd1\u306eIFRS\u6539\u8a02\u3092\u53cd\u6620\uff5e\" href=\"https:\/\/profession-net.com\/professionjournal\/ifrs-report-17\/\" target=\"_blank\">\u5e73\u621028\u5e74\uff13\u670831\u65e5\u306b\u516c\u8868\u3055\u308c\u3066\u3044\u308b<\/a>\u3002<\/p>\n<p><!--more--><\/p>\n<p>\u6587\u4e2d\u3001\u610f\u898b\u306b\u95a2\u3059\u308b\u90e8\u5206\u306f\u3001\u79c1\u898b\u3067\u3042\u308b\u3053\u3068\u3092\u7533\u3057\u6dfb\u3048\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2161\u3000\u4e3b\u306a\u30dd\u30a4\u30f3\u30c8<\/strong><\/h4>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff11\u3000\u6539\u8a02\u306e\u30dd\u30a4\u30f3\u30c8<\/strong><\/h4>\n<p>\u6539\u8a02\u306e\u30dd\u30a4\u30f3\u30c8\u306f\u6b21\u306e\u3068\u304a\u308a\u3067\u3042\u308b\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#CD853F;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #cd853f;\">\u2460<\/span>\u3000\u6700\u65b0\u306eIFRS\u306b\u5bfe\u5fdc\uff08IFRS\u7b2c\uff19\u53f7\u300c\u91d1\u878d\u5546\u54c1\u300d\u306e\u6539\u8a02\u306a\u3069\u5e73\u621028\u5e74\uff13\u6708\u671f\u307e\u3067\u306eIFRS\u306e\u6539\u8a02\u3092\u53cd\u6620\uff09<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #cd853f;\">\u2461<\/span>\u3000IFRS\u306e\u898f\u5b9a\u306b\u57fa\u3065\u304f\u8aac\u660e\u306e\u5145\u5b9f\uff08\u4f01\u696d\u304cIFRS\u306b\u57fa\u3065\u304f\u958b\u793a\u3092\u691c\u8a0e\u3059\u308b\u969b\u306e\u7406\u89e3\u304c\u6df1\u307e\u308b\u3088\u3046\u3001\u8868\u5f62\u5f0f\u306b\u3088\u308b\u958b\u793a\u4f8b\u3054\u3068\u306b\u6839\u62e0\u3068\u306a\u308bIFRS\u306e\u898f\u5b9a\u3092\u660e\u793a\u3059\u308b\u3068\u3068\u3082\u306b\u3001\u8868\u5f62\u5f0f\u306b\u3088\u308b\u958b\u793a\u4f8b\u3068IFRS\u306e\u898f\u5b9a\u3068\u3092\u7d50\u3073\u3064\u3051\u3066\u8aac\u660e\uff09<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #cd853f;\">\u2462<\/span>\u3000IFRS\u4efb\u610f\u9069\u7528\u4f01\u696d\u306e\u5b9f\u969b\u306e\u958b\u793a\u3092\u53cd\u6620\uff08IFRS\u306b\u304a\u3044\u3066\u660e\u793a\u7684\u306b\u958b\u793a\u3092\u6c42\u3081\u3089\u308c\u3066\u3044\u306a\u3044\u9805\u76ee\u306f\u7fa9\u52d9\u7684\u958b\u793a\u3067\u3042\u308b\u3068\u306e\u8aa4\u89e3\u3092\u907f\u3051\u308b\u305f\u3081\u3001\u958b\u793a\u4f8b\u306b\u542b\u3081\u306a\u3044\u306a\u3069\u3001\u4f01\u696d\u306e\u958b\u793a\u8ca0\u62c5\u306b\u3082\u914d\u616e\uff09<\/p>\n<\/div>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff12\u3000\u958b\u793a\u4f8b\u306e\u30dd\u30a4\u30f3\u30c8<\/strong><\/h4>\n<p>\u958b\u793a\u4f8b\u306f\u8868\u7d19\u3092\u542b\u3081\u306634\u30da\u30fc\u30b8\u3042\u308b\u3002<br \/>\n\u958b\u793a\u4f8b\u306e\u5229\u7528\u306b\u3042\u305f\u3063\u3066\u306e\u4e3b\u306a\u7559\u610f\u4e8b\u9805\u3068\u3057\u3066\u6b21\u306e\u3053\u3068\u304c\u8ff0\u3079\u3089\u308c\u3066\u3044\u308b\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; 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