{"id":103609,"date":"2016-08-16T10:52:25","date_gmt":"2016-08-16T01:52:25","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=103609"},"modified":"2016-08-16T10:47:10","modified_gmt":"2016-08-16T01:47:10","slug":"financial-accounting-report-4","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/financial-accounting-report-4\/","title":{"rendered":"\u300a\u901f\u5831\u89e3\u8aac\u300b ASBJ\u3088\u308a\u3001\u4eca\u5f8c\uff13\u5e74\u9593\u306e\u57fa\u6e96\u958b\u767a\u7b49\u306e\u57fa\u672c\u7684\u65b9\u91dd\u3092\u793a\u3057\u305f\u300c\u4e2d\u671f\u904b\u55b6\u65b9\u91dd\u300d\u304c\u516c\u8868"},"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>ASBJ\u3088\u308a\u3001\u4eca\u5f8c\uff13\u5e74\u9593\u306e\u57fa\u6e96\u958b\u767a\u7b49\u306e\u57fa\u672c\u7684\u65b9\u91dd\u3092\u793a\u3057\u305f<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u4e2d\u671f\u904b\u55b6\u65b9\u91dd\u300d\u304c\u516c\u8868<\/strong><\/h4>\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: 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-15px;\"><strong>\u2161\u3000\u4e2d\u671f\u904b\u55b6\u65b9\u91dd\u306e\u6982\u8981<\/strong><\/h4>\n<p>\u6b21\u306e\u4e8b\u9805\u304c\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong>\uff29\u3000\u306f\u3058\u3081\u306b<\/strong><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\uff11\u3000\u4e2d\u671f\u904b\u55b6\u65b9\u91dd\u306e\u7b56\u5b9a<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 20px; padding-left: 15px;\">\uff12\u3000\u73fe\u72b6\u306e\u8a8d\u8b58\u3068\u57fa\u672c\u7684\u306a\u65b9\u91dd<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong>\u2161\u3000\u65e5\u672c\u57fa\u6e96\u306e\u958b\u767a<\/strong><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\uff11\u3000\u958b\u767a\u306b\u95a2\u3059\u308b\u65b9\u91dd<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\uff12\u3000\u65e5\u672c\u57fa\u6e96\u3092\u56fd\u969b\u7684\u306b\u6574\u5408\u6027\u306e\u3042\u308b\u3082\u306e\u3068\u3059\u308b\u305f\u3081\u306e\u53d6\u7d44\u307f<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 20px; padding-left: 15px;\">\uff13\u3000\u305d\u306e\u4ed6\u306e\u65e5\u672c\u57fa\u6e96\u306e\u958b\u767a\u306b\u95a2\u3059\u308b\u4e8b\u9805<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong>\u2162\u3000\u56fd\u969b\u7684\u306a\u4f1a\u8a08\u57fa\u6e96\u306e\u958b\u767a\u306b\u95a2\u9023\u3059\u308b\u6d3b\u52d5<\/strong><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\uff11\u3000\u56fd\u969b\u7684\u306a\u610f\u898b\u767a\u4fe1\u306e\u5f37\u5316<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\uff12\u3000\u4fee\u6b63\u56fd\u969b\u57fa\u6e96\u306e\u958b\u767a<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\uff13\u3000\u56fd\u969b\u4f1a\u8a08\u57fa\u6e96\u306b\u95a2\u3059\u308b\u89e3\u91c8\u306e\u53d6\u7d44\u307f<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 20px; padding-left: 15px;\">\uff14\u3000\u56fd\u969b\u7684\u306a\u4f1a\u8a08\u4eba\u6750\u306e\u80b2\u6210<\/p>\n<p><strong>\u5225\u7d19<\/strong>\uff08\u65e5\u672c\u57fa\u6e96\u3092\u56fd\u969b\u7684\u306b\u6574\u5408\u6027\u306e\u3042\u308b\u3082\u306e\u3068\u3059\u308b\u305f\u3081\u306e\u53d6\u7d44\u307f\u306b\u95a2\u3059\u308b\u4eca\u5f8c\u306e\u691c\u8a0e\u8ab2\u984c\uff09<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2162\u3000\u65e5\u672c\u57fa\u6e96\u306e\u958b\u767a<\/strong><\/h4>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff11\u3000\u6211\u304c\u56fd\u306b\u304a\u3051\u308b\u4f1a\u8a08\u57fa\u6e96\u306b\u4fc2\u308b\u57fa\u672c\u7684\u306a\u8003\u3048\u65b9<\/strong><\/h4>\n<p>\u6211\u304c\u56fd\u306b\u304a\u3051\u308b\u4f1a\u8a08\u57fa\u6e96\u306b\u4fc2\u308b\u57fa\u672c\u7684\u306a\u8003\u3048\u65b9\u3068\u3057\u3066\u3001\u6b21\u306e\u3053\u3068\u304c\u8ff0\u3079\u3089\u308c\u3066\u3044\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:#CD5C5C;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #cd5c5c;\">\u2460<\/span>\u3000\u4f01\u696d\u306e\u7dcf\u5408\u7684\u306a\u696d\u7e3e\u6307\u6a19\u3068\u3057\u3066\u306e\u5f53\u671f\u7d14\u5229\u76ca\u306e\u6709\u7528\u6027\u3092\u4fdd\u3064\u3053\u3068<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #cd5c5c;\">\u2461<\/span>\u3000\u4e8b\u696d\u6d3b\u52d5\u306e\u6027\u8cea\u306b\u5fdc\u3058\u3066\u9069\u5207\u306b\u8cc7\u7523\u53ca\u3073\u8ca0\u50b5\u306e\u6e2c\u5b9a\u3092\u884c\u3046\u3053\u3068\uff08\u9069\u5207\u306a\u516c\u6b63\u4fa1\u5024\u6e2c\u5b9a\u306e\u9069\u7528\u7bc4\u56f2\uff09<\/p>\n<\/div>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff12\u3000\u65e5\u672c\u57fa\u6e96\u3092\u56fd\u969b\u7684\u306b\u6574\u5408\u6027\u306e\u3042\u308b\u3082\u306e\u3068\u3059\u308b\u305f\u3081\u306e\u53d6\u7d44\u307f<\/strong><\/h4>\n<p>\u65e5\u672c\u57fa\u6e96\u3092\u56fd\u969b\u7684\u306b\u6574\u5408\u6027\u306e\u3042\u308b\u3082\u306e\u3068\u3059\u308b\u305f\u3081\u306e\u53d6\u7d44\u307f\u306b\u95a2\u3057\u3066\u3001\u6b21\u306e\u3053\u3068\u304c\u8ff0\u3079\u3089\u308c\u3066\u3044\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:#4682B4;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #4682b4;\">\u2460<\/span>\u3000\u56fd\u969b\u7684\u306a\u4f1a\u8a08\u57fa\u6e96\u3092\u81ea\u52d5\u7684\u306b\u65e5\u672c\u57fa\u6e96\u306b\u63a1\u308a\u5165\u308c\u308b\u3053\u3068\u3092\u610f\u5473\u305b\u305a\u3001\u56fd\u969b\u7684\u306a\u4f1a\u8a08\u57fa\u6e96\u306b\u304a\u3051\u308b\u500b\u3005\u306e\u4f1a\u8a08\u51e6\u7406\u306b\u3064\u3044\u3066\u65e5\u672c\u57fa\u6e96\u306b\u63a1\u308a\u5165\u308c\u308b\u7bc4\u56f2\u3092\u3001\u9069\u5207\u306b\u6c7a\u3081\u308b\u5fc5\u8981\u304c\u3042\u308b\u3068\u8003\u3048\u3089\u308c\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #4682b4;\">\u2461\u3000\u2460<\/span>\u306e\u691c\u8a0e\u306b\u969b\u3057\u3001\u56fd\u969b\u7684\u306b\u6574\u5408\u6027\u306e\u3042\u308b\u3082\u306e\u306b\u3059\u308b\u3053\u3068\u306b\u3088\u308a\u3001\u9ad8\u54c1\u8cea\u306a\u4f1a\u8a08\u57fa\u6e96\u3068\u306a\u308b\u304b\u5426\u304b\u3092\u5224\u65ad\u3059\u308b\u3053\u3068\u304c\u5fc5\u8981\u3067\u3042\u308b\u3068\u8003\u3048\u3089\u308c\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #4682b4;\">\u2462<\/span>\u3000\u4f1a\u8a08\u57fa\u6e96\u3092\u958b\u767a\u3059\u308b\u306b\u3042\u305f\u3063\u3066\u306f\u3001\u57fa\u672c\u7684\u306b\u306f\u3001\u6295\u8cc7\u5bb6\u306e\u610f\u601d\u6c7a\u5b9a\u306b\u8cc7\u3059\u308b\u3088\u308a\u6709\u7528\u306a\u60c5\u5831\u3092\u63d0\u4f9b\u3059\u308b\u3053\u3068\u3092\u76ee\u7684\u3068\u3057\u3066\u3044\u308b\u304c\u3001\u30c7\u30a3\u30b9\u30af\u30ed\u30fc\u30b8\u30e3\u30fc\u5236\u5ea6\u306b\u304a\u3044\u3066\u958b\u793a\u3055\u308c\u308b\u4f1a\u8a08\u60c5\u5831\u306f\u3001\u914d\u5f53\u5236\u9650\u3001\u6cd5\u4eba\u7a0e\u6cd5\u3001\u91d1\u878d\u898f\u5236\uff08\u4f8b\u3048\u3070\u3001\u81ea\u5df1\u8cc7\u672c\u6bd4\u7387\u898f\u5236\u3001\u30bd\u30eb\u30d9\u30f3\u30b7\u30fc\u30fb\u30de\u30fc\u30b8\u30f3\u898f\u5236\uff09\u306a\u3069\u306e\u95a2\u9023\u8af8\u6cd5\u898f\u3084\u898f\u5236\u306b\u304a\u3044\u3066\u3082\u526f\u6b21\u7684\u306b\u5229\u7528\u3055\u308c\u308b\u305f\u3081\u3001\u4f1a\u8a08\u57fa\u6e96\u3092\u958b\u767a\u3059\u308b\u4e0a\u3067\u306f\u3053\u308c\u3089\u3082\u8003\u616e\u306e\u5bfe\u8c61\u3068\u306a\u308b\u3068\u8003\u3048\u3089\u308c\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #4682b4;\">\u2463<\/span>\u3000\u3053\u308c\u307e\u3067\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u59d4\u54e1\u4f1a\u3067\u306f\u3001\u539f\u5247\u3068\u3057\u3066\u3001\u958b\u767a\u3055\u308c\u305f\u4f1a\u8a08\u57fa\u6e96\u304c\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u3068\u5358\u4f53\u8ca1\u52d9\u8af8\u8868\u306e\u4e21\u65b9\u306b\u540c\u69d8\u306b\u9069\u7528\u3055\u308c\u308b\u3082\u306e\u3068\u3057\u3066\u958b\u767a\u3057\u3066\u304d\u3066\u304a\u308a\u3001\u4eca\u5f8c\u3082\u3001\u305d\u306e\u65b9\u91dd\u306b\u5909\u308f\u308a\u306f\u306a\u3044\u3002<\/p>\n<p style=\"padding-left: 10px; margin-bottom: 3px;\">\u3000\u305f\u3060\u3057\u3001\u5358\u4f53\u8ca1\u52d9\u8af8\u8868\u306b\u304a\u3044\u3066\u306f\u3001\u95a2\u9023\u8af8\u6cd5\u898f\u7b49\u306e\u5229\u5bb3\u8abf\u6574\u306b\u95a2\u4fc2\u3059\u308b\u3053\u3068\u304c\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u3088\u308a\u3082\u591a\u3044\u3068\u8003\u3048\u3089\u308c\u308b\u305f\u3081\u3001\u500b\u3005\u306e\u4f1a\u8a08\u57fa\u6e96\u306e\u958b\u767a\u306b\u304a\u3044\u3066\u306f\u3001\u3053\u308c\u3089\u3092\u8003\u616e\u306e\u5bfe\u8c61\u3068\u3057\u691c\u8a0e\u3092\u884c\u3046\u3002<\/p>\n<\/div>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff13\u3000\u5177\u4f53\u7684\u306a\u8ab2\u984c<\/strong><\/h4>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#6495ED;color:#000000;border-color:#333399;\">\n\t\t<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 10px;\"><strong><span style=\"color: #4169e1;\">\u2460<\/span>\u3000\u53ce\u76ca\u8a8d\u8b58\u306b\u95a2\u3059\u308b\u5305\u62ec\u7684\u306a\u4f1a\u8a08\u57fa\u6e96<\/strong><\/p>\n<p><span style=\"color: #4169e1;\"><strong>\u300a\u4eca\u5f8c\u306e\u5bfe\u5fdc\u300b<\/strong><\/span><br \/>\n\u73fe\u5728\u53d6\u308a\u7d44\u3093\u3067\u3044\u308b\u3002<\/p>\n<\/div>\n<\/div>\n<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 10px;\"><strong><span style=\"color: #4169e1;\">\u2461<\/span>\u3000\u5f15\u5f53\u91d1<\/strong><\/p>\n<p><span style=\"color: #4169e1;\"><strong>\u300a\u4eca\u5f8c\u306e\u5bfe\u5fdc\u300b<\/strong><\/span><br \/>\n\u5f15\u5f53\u91d1\u306b\u3064\u3044\u3066\u306f\u3001\u73fe\u5728\u3001IASB\u306b\u304a\u3044\u3066\u884c\u308f\u308c\u3066\u3044\u308b\u6982\u5ff5\u30d5\u30ec\u30fc\u30e0\u30ef\u30fc\u30af\u306e\u898b\u76f4\u3057\u53ca\u3073IAS \u7b2c37\u53f7\u306e\u30ea\u30b5\u30fc\u30c1\u30fb\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u306b\u95a2\u4fc2\u3059\u308b\u305f\u3081\u3001IASB\u306b\u3088\u308b\u5be9\u8b70\u306e\u5b8c\u4e86\u5f8c\u3001\u6211\u304c\u56fd\u306b\u304a\u3051\u308b\u4f1a\u8a08\u57fa\u6e96\u306e\u958b\u767a\u306b\u5411\u3051\u305f\u691c\u8a0e\u306b\u7740\u624b\u3059\u308b\u304b\u5426\u304b\u306e\u691c\u8a0e\u3092\u884c\u3046\u3053\u3068\u304c\u8003\u3048\u3089\u308c\u308b\u3002<\/p>\n<\/div>\n<\/div>\n<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 10px;\"><strong><span style=\"color: #4169e1;\">\u2462<\/span>\u3000\u7a0e\u52b9\u679c\u4f1a\u8a08\u306a\u3069<\/strong><\/p>\n<p><span style=\"color: #4169e1;\"><strong>\u300a\u4eca\u5f8c\u306e\u5bfe\u5fdc\u300b<\/strong><\/span><br \/>\n\u65e5\u672c\u516c\u8a8d\u4f1a\u8a08\u58eb\u5354\u4f1a\u304b\u3089\u516c\u8868\u3055\u308c\u3066\u3044\u308b\u7a0e\u52b9\u679c\u4f1a\u8a08\u53ca\u3073\u5f53\u671f\u7a0e\u91d1\u306b\u95a2\u3059\u308b\u5b9f\u52d9\u6307\u91dd\u306b\u3064\u3044\u3066\u3001\u73fe\u5728\u53d6\u308a\u7d44\u3093\u3067\u3044\u308b\u3002<\/p>\n<\/div>\n<\/div>\n<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 10px;\"><strong><span style=\"color: #4169e1;\">\u2463<\/span>\u3000\u6e1b\u4fa1\u511f\u5374<\/strong><\/p>\n<p><span style=\"color: #4169e1;\"><strong>\u300a\u4eca\u5f8c\u306e\u5bfe\u5fdc\u300b<\/strong><\/span><br \/>\n\u4eca\u5f8c\u3001\u6e1b\u4fa1\u511f\u5374\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u306e\u958b\u767a\u306b\u7740\u624b\u3059\u308b\u3053\u3068\u306e\u5408\u610f\u5f62\u6210\u306b\u5411\u3051\u305f\u53d6\u7d44\u307f\u3092\u884c\u3046\u4e88\u5b9a\u3067\u3042\u308b\u3002\n<\/div>\n<\/div>\n<\/div>\n<p>&nbsp;<\/p>\n<p>\u300c\u6771\u4eac\u5408\u610f\u306b\u304a\u3044\u3066\u691c\u8a0e\u5bfe\u8c61\u3068\u3057\u305f\u4f1a\u8a08\u57fa\u6e96\u3088\u308a\u5f8c\u306bIASB\u306b\u3088\u308a\u516c\u8868\u3055\u308c\u305f\u4f1a\u8a08\u57fa\u6e96\u300d\u3068\u3057\u3066\u6b21\u306e\u3082\u306e\u304c\u3042\u308a\u3001\u4eca\u5f8c\u306e\u5bfe\u5fdc\u306b\u3064\u3044\u3066\u6b21\u306e\u3088\u3046\u306b\u8ff0\u3079\u3089\u308c\u3066\u3044\u308b\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFE4E1;color:#000000;border-color:#CD5C5C;\">\n\t\t<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 10px;\"><strong><span style=\"color: #cd5c5c;\">\u2460<\/span>\u3000IFRS \u7b2c\uff19\u53f7\u300c\u91d1\u878d\u5546\u54c1\u300d\uff08\u5206\u985e\u53ca\u3073\u6e2c\u5b9a\u3001\u6e1b\u640d\u3001\u4e00\u822c\u30d8\u30c3\u30b8\uff09<\/strong><\/p>\n<p><span style=\"color: #cd5c5c;\"><strong>\u300a\u4eca\u5f8c\u306e\u5bfe\u5fdc\u300b<\/strong><\/span><br \/>\n\u5f53\u9762\u3001IFRS\u7b2c\uff19\u53f7\u306e\u9069\u7528\u306b\u95a2\u3059\u308b\u5b9f\u52d9\u4e0a\u306e\u61f8\u5ff5\u306e\u628a\u63e1\u3084\u7740\u624b\u3059\u308b\u3068\u3057\u305f\u5834\u5408\u306b\uff13\u3064\u306e\u9818\u57df\uff08\u5206\u985e\u53ca\u3073\u6e2c\u5b9a\u3001\u6e1b\u640d\u3001\u4e00\u822c\u30d8\u30c3\u30b8\uff09\u3092\u540c\u6642\u306b\u6271\u3046\u3079\u304d\u304b\u7b49\u306e\u691c\u8a0e\u3092\u91d1\u878d\u5546\u54c1\u5c02\u9580\u59d4\u54e1\u4f1a\u306b\u304a\u3044\u3066\u884c\u3046\u3053\u3068\u3068\u3057\u3001\u305d\u306e\u5f8c\u3001\u6211\u304c\u56fd\u306b\u304a\u3051\u308b\u4f1a\u8a08\u57fa\u6e96\u306e\u6539\u8a02\u306b\u5411\u3051\u305f\u691c\u8a0e\u306b\u7740\u624b\u3059\u308b\u304b\u5426\u304b\u306e\u691c\u8a0e\u3092\u884c\u3046\u3002<\/p>\n<\/div>\n<\/div>\n<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 10px;\"><strong><span style=\"color: #cd5c5c;\">\u2461<\/span>\u3000IFRS\u7b2c10\u53f7\u300c\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u300d\uff08\u9023\u7d50\u7bc4\u56f2\uff09\uff08IFRS\u7b2c11\u53f7\u300c\u5171\u540c\u652f\u914d\u306e\u53d6\u6c7a\u3081\u300d\u53ca\u3073IFRS\u7b2c12\u53f7\u300c\u4ed6\u306e\u4f01\u696d\u3078\u306e\u95a2\u4e0e\u306e\u958b\u793a\u300d\u3092\u542b\u3080\uff09<\/strong><\/p>\n<p><span style=\"color: #cd5c5c;\"><strong>\u300a\u4eca\u5f8c\u306e\u5bfe\u5fdc\u300b<\/strong><\/span><br \/>\n\u65e5\u672c\u57fa\u6e96\u3068IFRS\u306e\u5b9f\u52d9\u4e0a\u306e\u5dee\u7570\u306e\u7a0b\u5ea6\u3092\u691c\u8a0e\u3057\u305f\u4e0a\u3067\u3001\u56fd\u969b\u7684\u306a\u4f1a\u8a08\u57fa\u6e96\u3068\u6574\u5408\u6027\u3092\u56f3\u308b\u3053\u3068\u306b\u5bfe\u3059\u308b\u5fc5\u8981\u6027\u306b\u95a2\u3059\u308b\u691c\u8a0e\u3092\u9023\u7d50\u30fb\u7279\u5225\u76ee\u7684\u4f1a\u793e\u5c02\u9580\u59d4\u54e1\u4f1a\u306b\u304a\u3044\u3066\u884c\u3046\u3053\u3068\u3068\u3057\u3001\u305d\u306e\u5f8c\u3001\u6211\u304c\u56fd\u306b\u304a\u3051\u308b\u4f1a\u8a08\u57fa\u6e96\u306e\u6539\u8a02\u306b\u5411\u3051\u305f\u691c\u8a0e\u306b\u7740\u624b\u3059\u308b\u304b\u5426\u304b\u306e\u691c\u8a0e\u3092\u884c\u3046\u3002<\/p>\n<\/div>\n<\/div>\n<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 10px;\"><strong><span style=\"color: #cd5c5c;\">\u2462<\/span>\u3000IFRS \u7b2c13\u53f7\u300c\u516c\u6b63\u4fa1\u5024\u6e2c\u5b9a\u300d<\/strong><\/p>\n<p><span style=\"color: #cd5c5c;\"><strong>\u300a\u4eca\u5f8c\u306e\u5bfe\u5fdc\u300b<\/strong><\/span><br \/>\n\u56fd\u969b\u7684\u306a\u4f1a\u8a08\u57fa\u6e96\u3068\u6574\u5408\u6027\u3092\u56f3\u308b\u3053\u3068\u306b\u5bfe\u3059\u308b\u5fc5\u8981\u6027\u306b\u95a2\u3059\u308b\u691c\u8a0e\u3092\u91d1\u878d\u5546\u54c1\u5c02\u9580\u59d4\u54e1\u4f1a\u306b\u304a\u3044\u3066\u884c\u3046\u3053\u3068\u3068\u3057\u3001\u305d\u306e\u5f8c\u3001\u57fa\u6e96\u958b\u767a\u306b\u5411\u3051\u305f\u691c\u8a0e\u306b\u7740\u624b\u3059\u308b\u304b\u5426\u304b\u306e\u691c\u8a0e\u3092\u884c\u3046\u3002<\/p>\n<\/div>\n<\/div>\n<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 10px;\"><strong><span style=\"color: #cd5c5c;\">\u2463<\/span>\u3000FRS \u7b2c16\u53f7\u300c\u30ea\u30fc\u30b9\u300d<\/strong><\/p>\n<p><span style=\"color: #cd5c5c;\"><strong>\u300a\u4eca\u5f8c\u306e\u5bfe\u5fdc\u300b<\/strong><\/span><br \/>\n\u56fd\u969b\u7684\u306a\u4f1a\u8a08\u57fa\u6e96\u3068\u6574\u5408\u6027\u3092\u56f3\u308b\u3053\u3068\u306b\u5bfe\u3059\u308b\u5fc5\u8981\u6027\u53ca\u3073\u61f8\u5ff5\u306b\u95a2\u3059\u308b\u691c\u8a0e\u3092\u30ea\u30fc\u30b9\u4f1a\u8a08\u5c02\u9580\u59d4\u54e1\u4f1a\u306b\u304a\u3044\u3066\u884c\u3046\u3053\u3068\u3068\u3057\u3001\u305d\u306e\u5f8c\u3001\u6211\u304c\u56fd\u306b\u304a\u3051\u308b\u4f1a\u8a08\u57fa\u6e96\u306e\u6539\u8a02\u306b\u5411\u3051\u305f\u691c\u8a0e\u306b\u7740\u624b\u3059\u308b\u304b\u5426\u304b\u306e\u691c\u8a0e\u3092\u884c\u3046\u3002<\/p>\n<\/div>\n<\/div>\n<\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2163\u3000\u56fd\u969b\u7684\u306a\u4f1a\u8a08\u57fa\u6e96\u306e\u958b\u767a\u306b\u95a2\u9023\u3059\u308b\u6d3b\u52d5<\/strong><\/h4>\n<p>IFRS\u306e\u4efb\u610f\u9069\u7528\u4f01\u696d\u306e\u62e1\u5927\u306b\u4f34\u3044\u3001\u56fd\u969b\u7684\u306a\u4f1a\u8a08\u57fa\u6e96\u306e\u8cea\u3092\u9ad8\u3081\u308b\u3053\u3068\u306b\u8ca2\u732e\u3059\u3079\u304f\u610f\u898b\u767a\u4fe1\u3059\u308b\u3053\u3068\u306e\u91cd\u8981\u6027\u3084\u3001\u56fd\u969b\u7684\u306a\u4f1a\u8a08\u57fa\u6e96\u306e\u7b56\u5b9a\u306e\u5834\u306b\u304a\u3051\u308b\u6211\u304c\u56fd\u306e\u30d7\u30ec\u30bc\u30f3\u30b9\u306e\u5411\u4e0a\u53ca\u3073\u5f71\u97ff\u529b\u306e\u5f37\u5316\u306b\u3064\u3044\u3066\u8ff0\u3079\u3066\u3044\u308b\u3002<\/p>\n<p style=\"text-align: right;\">\uff08\u4e86\uff09<\/p>\n<\/p><\/div>\n    <div class=\"decentralization-view mt-4\">\n        <p class=\"text\">\u3053\u306e\u8a18\u4e8b\u5168\u6587\u3092\u3054\u89a7\u3044\u305f\u3060\u304f\u306b\u306f\u3001\u30d7\u30ed\u30d5\u30a7\u30c3\u30b7\u30e7\u30f3\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\u306e\u4f1a\u54e1\u767b\u9332\u304a\u3088\u3073\u30ed\u30b0\u30a4\u30f3\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n        <p class=\"text\">\u3059\u3067\u306b\u4f1a\u54e1\u767b\u9332\u3092\u3055\u308c\u3066\u3044\u308b\u65b9\u306f\u3001\u4e0b\u8a18\u30dc\u30bf\u30f3\u304b\u3089\u30ed\u30b0\u30a4\u30f3\u306e\u3046\u3048\u3001\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n        <div><button class=\"js-click-open-form-login btn-set active\">\u30ed\u30b0\u30a4\u30f3<\/button><\/div>\n        <p class=\"text\">Profession Journal\u306e\u3059\u3079\u3066\u306e\u8a18\u4e8b\u3092\u3054\u89a7\u3044\u305f\u3060\u304f\u306b\u306f\u3001\u300c\u30d7\u30ec\u30df\u30a2\u30e0\u4f1a\u54e1\uff08\u6709\u6599\uff09\u300d\u3078\u306e\u3054\u767b\u9332\u304c\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u3002<br>\n        \u306a\u304a\u3001\u300e\u901f\u5831\u89e3\u8aac\u300f\u306b\u3064\u3044\u3066\u306f\u300c\u4e00\u822c\u4f1a\u54e1\uff08\u7121\u6599\uff09\u300d\u3078\u306e\u3054\u767b\u9332\u3067\u3082\u3001\u3054\u89a7\u3044\u305f\u3060\u3051\u307e\u3059\u3002<br>\n        \u203b\u4ed6\u306b\u3082Web\u30bb\u30df\u30ca\u30fc\u53d7\u3051\u653e\u984c\u306e\u30b9\u30fc\u30d1\u30fc\u30d7\u30ec\u30df\u30a2\u30e0\u4f1a\u54e1\u306a\u3069\u304c\u3054\u3056\u3044\u307e\u3059\u3002<\/p>\n        <p class=\"text\">\u4f1a\u54e1\u767b\u9332\u304c\u304a\u6e08\u307f\u3067\u306a\u3044\u65b9\u306f\u3001\u4e0b\u8a18\u4f1a\u54e1\u767b\u9332\u306e\u30dc\u30bf\u30f3\u3088\u308a\u3001\u3054\u767b\u9332\u306e\u304a\u624b\u7d9a\u304d\u3092\u304a\u9858\u3044\u3044\u305f\u3057\u307e\u3059\u3002<\/p>\n        <div><a href=\"\/plan-select\/\" class=\"d-flex mb-0 align-items-center justify-content-center btn-set\">\u4f1a\u54e1\u767b\u9332\u306f\u3053\u3061\u3089<\/a><\/div>\n    <\/div>","protected":false},"excerpt":{"rendered":"<p>\u5e73\u621028\u5e74\uff18\u670812\u65e5\u3001\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u59d4\u54e1\u4f1a\u306f\u300c\u4e2d\u671f\u904b\u55b6\u65b9\u91dd\u300d\u3092\u516c\u8868\u3057\u305f\u3002<br \/>\n\u3053\u308c\u306f\u3001\u3053\u308c\u307e\u3067\u306e\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u59d4\u54e1\u4f1a\u306e\u6d3b\u52d5\u3092\u632f\u308a\u8fd4\u308b\u3068\u3068\u3082\u306b\u3001\u4eca\u5f8c\uff13\u5e74\u9593\u306e\u65e5\u672c\u57fa\u6e96\u306e\u958b\u767a\u306e\u57fa\u672c\u7684\u306a\u65b9\u91dd\u53ca\u3073\u56fd\u969b\u7684\u306a\u4f1a\u8a08\u57fa\u6e96\u306e\u958b\u767a\u306b\u95a2\u9023\u3059\u308b\u6d3b\u52d5\u3092\u884c\u3046\u306b\u3042\u305f\u3063\u3066\u306e\u57fa\u672c\u7684\u306a\u65b9\u91dd\u3092\u8a18\u8f09\u3057\u305f\u3082\u306e\u3067\u3042\u308b\u3002<br 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