{"id":1074,"date":"2012-10-25T11:20:08","date_gmt":"2012-10-25T02:20:08","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=1074"},"modified":"2025-09-24T12:01:11","modified_gmt":"2025-09-24T03:01:11","slug":"ifrs-article","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/ifrs-article\/","title":{"rendered":"\uff29\uff26\uff32\uff33\u306f\u4eca\u3001\u3069\u3046\u306a\u3063\u3066\u3044\u308b\u306e\u304b\uff1f\u3010\u524d\u7de8\u3011"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h4 style=\"text-align: center;\"><strong>\uff29\uff26\uff32\uff33\u306f\u4eca\u3001\u3069\u3046\u306a\u3063\u3066\u3044\u308b\u306e\u304b\uff1f<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u3010\u524d\u7de8\u3011<\/strong><\/h4>\n<p>&nbsp;<\/p>\n<p style=\"text-align: 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\/>\n\u3064\u307e\u308a\u3001\u5927\u7d71\u9818\u9078\u304c\u7d42\u308f\u308a\u3001\u6b21\u671f\u653f\u6a29\u304c\u78ba\u5b9a\u3057\u306a\u3044\u9650\u308a\u3001\u7c73\u56fd\u306b\u304a\u3051\u308bIFRS\u9069\u7528\u6226\u7565\u306f\u4e0d\u900f\u660e\u3067\u3042\u308b\u3068\u307f\u3089\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>\u305d\u3057\u3066\u3001\u305d\u3093\u306a\u7c73\u56fd\u3092\u898b\u3066\u52d5\u3044\u3066\u3044\u308b\u65e5\u672c\u3002<\/p>\n<p>2011\u5e74\uff16\u6708\u3002\u81ea\u898b\u91d1\u878d\u62c5\u5f53\u5927\u81e3\uff08\u5f53\u6642\uff09\u306e\u653f\u6cbb\u4e3b\u5c0e\u306e\u767a\u8a00\u306e\u3082\u3068\u59cb\u307e\u3063\u305f\u4f01\u696d\u4f1a\u8a08\u5be9\u8b70\u4f1a\u7dcf\u4f1a\u30fb\u4f01\u753b\u8abf\u6574\u90e8\u4f1a\u5408\u540c\u4f1a\u8b70\u3002\u307b\u307c\u6bce\u6708\u4f1a\u8b70\u304c\u958b\u50ac\u3055\u308c\u3001\uff11\u5e74\u306e\u8b70\u8ad6\u306e\u672b\u3001\u516c\u8868\u3055\u308c\u305f\u306e\u304c\u3001\u5192\u982d\u306e\u300c\u4e2d\u9593\u7684\u8ad6\u70b9\u6574\u7406\u300d\u3067\u3042\u308b\u3002<br 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