{"id":135486,"date":"2017-10-11T08:57:53","date_gmt":"2017-10-10T23:57:53","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=135486"},"modified":"2017-10-10T20:25:58","modified_gmt":"2017-10-10T11:25:58","slug":"financial-statements-report-64","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/financial-statements-report-64\/","title":{"rendered":"\u300a\u901f\u5831\u89e3\u8aac\u300b \u300c\u8ca1\u52d9\u8af8\u8868\u76e3\u67fb\u306b\u304a\u3051\u308b\u6cd5\u4ee4\u306e\u691c\u8a0e\u300d\uff08\u516c\u958b\u8349\u6848\uff09\u7b49\u304c\u516c\u8868\u3055\u308c\u308b\uff5e\u502b\u7406\u898f\u5247\u7b49\u6539\u6b63\u6848\u3068\u306e\u6574\u5408\u6027\u3092\u56f3\u308a\u300c\u9055\u6cd5\u884c\u70ba\u3078\u306e\u5bfe\u5fdc\u300d\u3092\u7e54\u308a\u8fbc\u3080\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>\u300c\u8ca1\u52d9\u8af8\u8868\u76e3\u67fb\u306b\u304a\u3051\u308b\u6cd5\u4ee4\u306e\u691c\u8a0e\u300d\uff08\u516c\u958b\u8349\u6848\uff09\u7b49\u304c\u516c\u8868\u3055\u308c\u308b<\/strong><\/h4>\n<h5 style=\"text-align: center;\"><strong>\uff5e\u502b\u7406\u898f\u5247\u7b49\u6539\u6b63\u6848\u3068\u306e\u6574\u5408\u6027\u3092\u56f3\u308a\u300c\u9055\u6cd5\u884c\u70ba\u3078\u306e\u5bfe\u5fdc\u300d\u3092\u7e54\u308a\u8fbc\u3080\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\u621029\u5e7410\u6708\uff16\u65e5\u3001<a title=\"JICPA\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.hp.jicpa.or.jp\/\" target=\"_blank\">\u65e5\u672c\u516c\u8a8d\u4f1a\u8a08\u58eb\u5354\u4f1a<\/a>\u306f\u3001\u76e3\u67fb\u57fa\u6e96\u59d4\u54e1\u4f1a\u5831\u544a\u66f8250\u300c\u8ca1\u52d9\u8af8\u8868\u76e3\u67fb\u306b\u304a\u3051\u308b\u6cd5\u4ee4\u306e\u691c\u8a0e\u300d\u306e\u6539\u6b63\u306b\u3064\u3044\u3066\uff08\u516c\u958b\u8349\u6848\uff09\u53ca\u3073\u5f53\u8a72\u6539\u6b63\u306b\u95a2\u9023\u3059\u308b\u54c1\u8cea\u7ba1\u7406\u57fa\u6e96\u59d4\u54e1\u4f1a\u5831\u544a\u66f8\u7b49\u306e\u6539\u6b63\u306b\u3064\u3044\u3066\uff08\u516c\u958b\u8349\u6848\uff09\u3092\u516c\u8868\u3057\u3001\u610f\u898b\u52df\u96c6\u3092\u884c\u3063\u3066\u3044\u308b\u3002<\/p>\n<p>\u3053\u308c\u306f\u3001\u56fd\u969b\u4f1a\u8a08\u58eb\u502b\u7406\u57fa\u6e96\u5be9\u8b70\u4f1a\uff08International Ethics Standards Board for Accountants\uff1aIESBA\uff09\u306b\u304a\u3044\u3066\u3001\u4f1a\u8a08\u58eb\u304c\u9055\u6cd5\u884c\u70ba\u3092\u767a\u898b\u3057\u305f\u5834\u5408\u306e\u5bfe\u5fdc\u306b\u4fc2\u308b<a title=\"\u300a\u901f\u5831\u89e3\u8aac\u300b \u56fd\u969b\u4f1a\u8a08\u58eb\u502b\u7406\u57fa\u6e96\u5be9\u8b70\u4f1a\uff08IESBA\uff09\u3001\u9055\u6cd5\u884c\u70ba\u306b\u6c17\u4ed8\u3044\u305f\u5834\u5408\u306e\u8077\u696d\u4f1a\u8a08\u58eb\u306e\u5bfe\u5fdc\u306b\u95a2\u3059\u308b\u65b0\u898f\u5b9a\u3092\u516c\u8868\uff5e\u4f01\u696d\u5185\u4f1a\u8a08\u58eb\u542b\u3080\u3059\u3079\u3066\u306e\u8077\u696d\u4f1a\u8a08\u58eb\u3078\u9069\u7528\u3001\u56fd\u5185\u57fa\u6e96\u7b49\u306e\u540c\u7a0b\u5ea6\u306e\u53b3\u683c\u5316\u3092\u6c42\u3081\u308b\uff5e\" href=\"https:\/\/profession-net.com\/professionjournal\/financial-statements-report-56\/\" target=\"_blank\">\u898f\u5b9a\u304c\u7b56\u5b9a\u3055\u308c<\/a>\u3001\u5f53\u8a72\u898f\u5b9a\u3068\u6574\u5408\u6027\u3092\u56f3\u308b\u305f\u3081\u3001\u56fd\u969b\u76e3\u67fb\u30fb\u4fdd\u8a3c\u57fa\u6e96\u5be9\u8b70\u4f1a\uff08IAASB\uff09\u306b\u304a\u3044\u3066\u3082\u56fd\u969b\u76e3\u67fb\u57fa\u6e96\uff08ISA\uff09250\u300c\u8ca1\u52d9\u8af8\u8868\u76e3\u67fb\u306b\u304a\u3051\u308b\u6cd5\u4ee4\u53ca\u3073\u898f\u5247\u306e\u691c\u8a0e\u300d\u304c\u6539\u8a02\u3055\u308c\u305f\u3053\u3068\u3092\u53d7\u3051\u305f\u3082\u306e\u3067\u3042\u308b\u3002<\/p>\n<p>\u9055\u6cd5\u884c\u70ba\u3092\u767a\u898b\u3057\u305f\u5834\u5408\u306e\u5bfe\u5fdc\u306b\u95a2\u3059\u308b\u65e5\u672c\u516c\u8a8d\u4f1a\u8a08\u58eb\u5354\u4f1a\u306e\u502b\u7406\u898f\u5247\u306e\u6539\u6b63\u7b49\u306b\u3064\u3044\u3066\u306f\u3001<a title=\"\u300a\u901f\u5831\u89e3\u8aac\u300b 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style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff12\u3000\u9055\u6cd5\u884c\u70ba\u306e\u4f8b\u793a<\/strong><\/h4>\n<p>\u300c\u9055\u6cd5\u884c\u70ba\u3078\u306e\u5bfe\u5fdc\u306b\u95a2\u3059\u308b\u6307\u91dd\u300d\uff08\u516c\u958b\u8349\u6848\uff09\u306b\u57fa\u3065\u3044\u3066\u3001\u6b21\u306e\u6cd5\u4ee4\u306e\u4f8b\u3092\u8ffd\u52a0\u3057\u3066\u3044\u308b\uff08\uff21\uff16\u9805\uff09\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:#666699;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #666699;\">\u2460<\/span>\u3000\u4e0d\u6b63\u3001\u6c5a\u8077\u3001\u8d08\u53ce\u8cc4<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: 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#666699;\">\u2465<\/span>\u3000\u7a0e\u91d1\u53ca\u3073\u5e74\u91d1\u306b\u4fc2\u308b\u50b5\u52d9\u53ca\u3073\u652f\u6255<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #666699;\">\u2466<\/span>\u3000\u74b0\u5883\u4fdd\u8b77<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #666699;\">\u2467<\/span>\u3000\u516c\u8846\u885b\u751f\u53ca\u3073\u5b89\u5168<\/p>\n<\/div>\n<p>\u9055\u6cd5\u884c\u70ba\u306b\u306f\u3001\u4f01\u696d\u306e\u4e8b\u696d\u6d3b\u52d5\u306b\u95a2\u9023\u3059\u308b\u500b\u4eba\u306e\u9055\u6cd5\u884c\u70ba\u304c\u542b\u307e\u308c\u308b\uff08\uff21\uff19\u9805\uff09\u3002<\/p>\n<p>\u4f8b\u3048\u3070\u3001\u91cd\u8981\u306a\u7ba1\u7406\u8077\u304c\u3001\u500b\u4eba\u306e\u7acb\u5834\u3067\u3001\u4f01\u696d\u306e\u4ed5\u5165\u5148\u304b\u3089\u8cc4\u8cc2\u3092\u53d7\u9818\u3057\u3001\u898b\u8fd4\u308a\u306b\u4f01\u696d\u3078\u306e\u696d\u52d9\u63d0\u4f9b\u3084\u5951\u7d04\u7de0\u7d50\u306e\u305f\u3081\u306b\u5f53\u8a72\u4ed5\u5165\u5148\u3092\u9078\u5b9a\u3059\u308b\u3053\u3068\u3092\u78ba\u7d04\u3059\u308b\u5834\u5408\u304c\u3042\u308b\uff08\uff21\uff19\u9805\uff09\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: 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-15px; margin-bottom: 3px;\"><span style=\"color: #800000;\">\u2460<\/span>\u3000\u6cd5\u4ee4\u304c\u76e3\u67fb\u4eba\u306b\u5831\u544a\u3092\u8981\u6c42\u3057\u3066\u3044\u308b\u5834\u5408\uff08\u91d1\u878d\u5546\u54c1\u53d6\u5f15\u6cd5193\u6761\u306e\uff13\uff09<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #800000;\">\u2461<\/span>\u3000\u9069\u7528\u3055\u308c\u308b\u8077\u696d\u502b\u7406\u306b\u95a2\u3059\u308b\u898f\u5b9a\u306b\u57fa\u3065\u304d\u9055\u6cd5\u884c\u70ba\u53c8\u306f\u305d\u306e\u7591\u3044\u306b\u5bfe\u5fdc\u3059\u308b\u305f\u3081\u306b\u3001\u8ffd\u52a0\u7684\u306a\u5bfe\u5fdc\u3068\u3057\u3066\u3001\u9069\u5207\u306a\u898f\u5236\u5f53\u5c40\u306b\u5831\u544a\u3059\u308b\u3053\u3068\u304c\u4f8b\u793a\u3055\u308c\u3066\u3044\u308b\u5834\u5408\uff08\u56fd\u969b\u4f1a\u8a08\u58eb\u502b\u7406\u57fa\u6e96\u5be9\u8b70\u4f1a\uff08IESBA\uff09\u306e\u502b\u7406\u898f\u7a0b\uff08Code of Ethics for Professional Accountants\uff09\uff09<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #800000;\">\u2462<\/span>\u3000\u6cd5\u4ee4\u53c8\u306f\u8077\u696d\u502b\u7406\u306b\u95a2\u3059\u308b\u898f\u5b9a\u306b\u3088\u308a\u3001\u76e3\u67fb\u4eba\u304c\u5831\u544a\u3059\u308b\u6a29\u5229\u3092\u6709\u3057\u3066\u3044\u308b\u5834\u5408\uff08\u4f8b\uff1a\u91d1\u878d\u6a5f\u95a2\u306e\u8ca1\u52d9\u8af8\u8868\u76e3\u67fb\u306b\u304a\u3044\u3066\u306f\u3001\u6cd5\u4ee4\u306b\u3088\u308a\u3001\u76e3\u67fb\u4eba\u304c\u9055\u6cd5\u884c\u70ba\u53c8\u306f\u305d\u306e\u7591\u3044\u306a\u3069\u306e\u4e8b\u9805\u306b\u3064\u3044\u3066\u76e3\u7763\u5f53\u5c40\u3068\u5354\u8b70\u3059\u308b\u6a29\u5229\u3092\u6709\u3059\u308b\u5834\u5408\u304c\u3042\u308b\uff09\u3002<\/p>\n<\/div>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff14\u3000\u305d\u306e\u4ed6<\/strong><\/h4>\n<p>\u4f8b\u3048\u3070\u3001\u6b21\u306e\u6539\u6b63\u304c\u63d0\u6848\u3055\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:#006400;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #006400;\">\u2460<\/span>\u3000\u76e3\u67fb\u5951\u7d04\u3092\u89e3\u9664\u3059\u308b\u5834\u5408\u306b\u306f\u3001\u76e3\u67fb\u57fa\u6e96\u59d4\u54e1\u4f1a\u5831\u544a\u66f8900\u300c\u76e3\u67fb\u4eba\u306e\u4ea4\u4ee3\u300d\u306b\u5f93\u3063\u3066\u3001\u9055\u6cd5\u884c\u70ba\u306b\u95a2\u3059\u308b\u60c5\u5831\u3092\u76e3\u67fb\u4eba\u4e88\u5b9a\u8005\u306b\u63d0\u4f9b\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u65e8\u306e\u898f\u5b9a\uff08\uff2124\u9805\uff09<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #006400;\">\u2461<\/span>\u3000\u76e3\u67fb\u57fa\u6e96\u59d4\u54e1\u4f1a\u5831\u544a\u66f8900\u300c\u76e3\u67fb\u4eba\u306e\u4ea4\u4ee3\u300d\u306e\u8981\u6c42\u4e8b\u9805\u306e\u660e\u77ad\u5316\uff0813\uff0d\uff12\u9805\u300116\u9805\uff09<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2162\u3000\u9069\u7528\u6642\u671f\u7b49<\/strong><\/h4>\n<p>\u5e73\u621031\u5e74\uff14\u6708\uff11\u65e5\u4ee5\u5f8c\u958b\u59cb\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u306b\u4fc2\u308b\u76e3\u67fb\u53ca\u3073\u540c\u65e5\u4ee5\u5f8c\u958b\u59cb\u3059\u308b\u4e2d\u9593\u4f1a\u8a08\u671f\u9593\u306b\u4fc2\u308b\u4e2d\u9593\u76e3\u67fb\u304b\u3089\u9069\u7528\u3059\u308b\u3002<\/p>\n<p>\u306a\u304a\u3001\u65e5\u672c\u516c\u8a8d\u4f1a\u8a08\u58eb\u5354\u4f1a\u306e\u502b\u7406\u898f\u5247\u306e\u6539\u6b63\u7b49\u306b\u304a\u3051\u308b\u9055\u6cd5\u884c\u70ba\u3078\u306e\u5bfe\u5fdc\u306f\u3001\u5e73\u621031\u5e74\uff14\u6708\uff11\u65e5\u304b\u3089\u9069\u7528\u3059\u308b\u3053\u3068\u304c\u63d0\u6848\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p style=\"text-align: right;\">\uff08\u4e86\uff09<\/p>\n<\/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\u621029\u5e7410\u6708\uff16\u65e5\u3001\u65e5\u672c\u516c\u8a8d\u4f1a\u8a08\u58eb\u5354\u4f1a\u306f\u3001\u76e3\u67fb\u57fa\u6e96\u59d4\u54e1\u4f1a\u5831\u544a\u66f8250\u300c\u8ca1\u52d9\u8af8\u8868\u76e3\u67fb\u306b\u304a\u3051\u308b\u6cd5\u4ee4\u306e\u691c\u8a0e\u300d\u306e\u6539\u6b63\u306b\u3064\u3044\u3066\uff08\u516c\u958b\u8349\u6848\uff09\u53ca\u3073\u5f53\u8a72\u6539\u6b63\u306b\u95a2\u9023\u3059\u308b\u54c1\u8cea\u7ba1\u7406\u57fa\u6e96\u59d4\u54e1\u4f1a\u5831\u544a\u66f8\u7b49\u306e\u6539\u6b63\u306b\u3064\u3044\u3066\uff08\u516c\u958b\u8349\u6848\uff09\u3092\u516c\u8868\u3057\u3001\u610f\u898b\u52df\u96c6\u3092\u884c\u3063\u3066\u3044\u308b\u3002<\/p>\n","protected":false},"author":10505,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[370,178,180,235,167,279,289],"tags":[585,114,535,128],"backnumber":[1914],"series":[],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-04-15 14:10:12","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/135486"}],"collection":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/users\/10505"}],"replies":[{"embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/comments?post=135486"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/135486\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=135486"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=135486"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=135486"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=135486"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=135486"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}