{"id":153702,"date":"2018-08-02T10:11:30","date_gmt":"2018-08-02T01:11:30","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=153702"},"modified":"2018-08-01T11:04:33","modified_gmt":"2018-08-01T02:04:33","slug":"revenue-article-26","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/revenue-article-26\/","title":{"rendered":"\uff3bIFRS\u9069\u7528\u4f01\u696d\u306e\u6c7a\u7b97\u66f8\u304b\u3089\u8aad\u307f\u89e3\u304f\uff3d\u53ce\u76ca\u8a8d\u8b58\u4f1a\u8a08\u57fa\u6e96\u5c0e\u5165\u3067\u58f2\u4e0a\u9ad8\u306f\u3069\u3046\u306a\u308b\uff1f\u3000\u3010\u7b2c\uff13\u56de\u3011\u300c\u300c\u7279\u5927\u30cf\u30f3\u30d0\u30fc\u30ac\u30fc\u300110\u5206\u3067\u5b8c\u98df\u3057\u305f\u3089\u7121\u6599\uff01\u300d\u306f\u5909\u52d5\u5bfe\u4fa1\u3060\u3063\u305f\u300d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h5 style=\"text-align: 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right;\">\u516c\u8a8d\u4f1a\u8a08\u58eb\u3000<strong>\u77f3\u738b\u4e38\u3000\u5468\u592b<\/strong><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u25c6\u5024\u6bb5\u306f\uff11\u3064\u3067\u306f\u306a\u3044<\/strong><\/h4>\n<p>\u300c\u7279\u5927\u30cf\u30f3\u30d0\u30fc\u30ac\u30fc\u309210\u5206\u3067\u5b8c\u98df\u3057\u305f\u3089\u7121\u6599\u300d\u3068\u3044\u3063\u305f\u305f\u3050\u3044\u306e\u30ad\u30e3\u30f3\u30da\u30fc\u30f3\u3092\u305f\u307e\u306b\u898b\u304b\u3051\u307e\u3059\u3002\u305d\u3093\u306a\u6642\u306b\u6c17\u306b\u306a\u308b\u306e\u304c\u3001\u305d\u306e\u5e97\u306e\u58f2\u4e0a\u9ad8\u306e\u8a08\u4e0a\u65b9\u6cd5\u3067\u3059\u3002<\/p>\n<p>\u30cf\u30f3\u30d0\u30fc\u30ac\u30fc\u306e\u58f2\u4fa1\u3092\uff11\u500b2,000\u5186\u3068\u3059\u308b\u3068\u3001\u4ee5\u4e0b\u306e\uff12\u3064\u306e\u65b9\u6cd5\u304c\u8003\u3048\u3089\u308c\u307e\u3059\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#B0C4DE;color:#000000;border-color:#4682B4;\">\n\t\t<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong><span style=\"color: #4682b4;\">\u25b7<\/span>\u7dcf\u984d\u3067\u8a08\u4e0a\u3059\u308b\u65b9\u6cd5<\/strong><\/h4>\n<p>\u307e\u305a\u3001\u30cf\u30f3\u30d0\u30fc\u30ac\u30fc\u3092\u5ba2\u306b\u5f15\u304d\u6e21\u3057\u305f\u6642\u70b9\u30672,000\u5186\uff08\uff202,000\u5186\u00d7\uff11\u500b\uff09\u3092\u58f2\u4e0a\u8a08\u4e0a\u3059\u308b\u3002\u3053\u306e\u5ba2\u304c10\u5206\u4ee5\u5185\u306b\u5b8c\u98df\u3067\u304d\u306a\u3051\u308c\u3070\u3001\u4f1a\u8a08\u51e6\u7406\u306f\u3053\u308c\u3067\u304a\u3057\u307e\u3044\u3060\u304c\u3001\u5ba2\u304c\u898b\u4e8b\u5b8c\u98df\u3059\u308c\u3070\u3001\u4ee3\u91d1\u306e2,000\u5186\u306f\u53d7\u3051\u53d6\u308c\u306a\u3044\u306e\u3067\u30012,000\u5186\u3092\u96c6\u5ba2\u8cbb\u7528\u3068\u8003\u3048\u3066\u8ca9\u58f2\u8cbb\u53ca\u3073\u4e00\u822c\u7ba1\u7406\u8cbb\u306b\u8a08\u4e0a\u3057\u3001\u5229\u76ca\u3092\uff10\u5186\u3068\u3059\u308b\u3002\n<\/div>\n<\/div>\n<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong><span style=\"color: #4682b4;\">\u25b7<\/span>\u7d14\u984d\u3067\u8a08\u4e0a\u3059\u308b\u65b9\u6cd5<\/strong><\/h4>\n<p>\u307e\u305a\u3001\u30cf\u30f3\u30d0\u30fc\u30ac\u30fc\u3092\u5ba2\u306b\u5f15\u304d\u6e21\u3057\u305f\u6642\u70b9\u30672,000\u5186\uff08\uff202,000\u5186\u00d7\uff11\u500b\uff09\u3092\u58f2\u4e0a\u8a08\u4e0a\u3059\u308b\u3002\u5ba2\u304c\u30c1\u30e3\u30ec\u30f3\u30b8\u306b\u5931\u6557\u3059\u308c\u3070\u3001\u58f2\u4e0a\u9ad8\u306f2,000\u5186\u306e\u307e\u307e\u3060\u304c\u3001\u6210\u529f\u3057\u305f\u5834\u5408\u306f\u4ee3\u91d1\u306e2,000\u5186\u3092\u53d7\u3051\u53d6\u308c\u306a\u3044\u306e\u3067\u3001\u58f2\u4e0a\u304b\u30892,000\u5186\u3092\u63a7\u9664\u3057\u3001\u58f2\u4e0a\u9ad8\u3092\uff10\u5186\u3068\u3059\u308b\u3002\n<\/div>\n<\/div>\n<\/div>\n<p>\u3069\u3061\u3089\u304c\u6b63\u3057\u3044\u306e\u304b\u306f\u3001\u3053\u306e\u3042\u3068\u898b\u3066\u3044\u304d\u305f\u3044\u3068\u601d\u3044\u307e\u3059\u304c\u3001\u305d\u308c\u306b\u3057\u3066\u3082\u305a\u3044\u3076\u3093\u9ad8\u3044\u30cf\u30f3\u30d0\u30fc\u30ac\u30fc\u3067\u3059\u306d\u3002\u3044\u3063\u305f\u3044\u3069\u3093\u306a\u30cf\u30f3\u30d0\u30fc\u30ac\u30fc\u306a\u3093\u3067\u3057\u3087\u3046\u304b\u3002\uff11\u500b2,000\u5186\u3067\u3059\u304b\u3089\u306d\u3002\u3057\u304b\u3057\u3001\u5b8c\u98df\u3059\u308c\u3070\u7121\u6599\u3067\u3059\u304b\u3089\u300110\u5206\u3067\u305f\u3044\u3089\u3052\u308b\u81ea\u4fe1\u304c\u3042\u308c\u3070\u3001\u5b9a\u4fa1\u306f\uff10\u5186\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u3064\u307e\u308a\u3001\u3053\u306e\u7279\u5927\u30cf\u30f3\u30d0\u30fc\u30ac\u30fc\u306e\u5024\u6bb5\u306f\u3001\uff11\u3064\u3067\u306f\u306a\u3044\u306e\u3067\u3059\u3002<!--more--><\/p>\n<p>\u3053\u306e\u3088\u3046\u306b\u3001\u6642\u3068\u5834\u5408\u306b\u3088\u308a\u5909\u52d5\u3057\u3046\u308b\u58f2\u8cb7\u4fa1\u683c\u306e\u3053\u3068\u3092\u3001\u53ce\u76ca\u8a8d\u8b58\u4f1a\u8a08\u57fa\u6e96\u3067\u306f\u300c\u5909\u52d5\u5bfe\u4fa1\u300d\u3068\u547c\u3093\u3067\u3044\u307e\u3059\u3002\u5909\u52d5\u5bfe\u4fa1\u304c\u542b\u307e\u308c\u308b\u53d6\u5f15\u306e\u4f8b\u306e\uff11\u3064\u306b\u30ea\u30d9\u30fc\u30c8\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u4eca\u56de\u306f\u300c\u30ea\u30d9\u30fc\u30c8\u300d\u304c\u30c6\u30fc\u30de\u3067\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u25c6\u307e\u305f\u3057\u3066\u3082IFRS\u79fb\u884c\u3067\u58f2\u4e0a\u6e1b\u5c11<\/strong><\/h4>\n<p>\u307e\u305a\u3001\u4ee5\u4e0b\u306e\u30b0\u30e9\u30d5\u3092\u898b\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<p style=\"text-align: right; margin-bottom: 3px;\"><span style=\"font-size: 12px;\">\u203b\u52d5\u304b\u306a\u3044\u56f3\u306f<a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2018\/06\/uriagedaka_zu3-1.png\" target=\"_blank\">\u3053\u3061\u3089<\/a><\/span><\/p>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2018\/06\/uriagedaka3-1.gif\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-153836\" title=\"\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2018\/06\/uriagedaka3-1.gif\" alt=\"\" width=\"1280\" height=\"720\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2018\/06\/uriagedaka3-1.gif 1280w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2018\/06\/uriagedaka3-1-300x168.gif 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2018\/06\/uriagedaka3-1-1024x576.gif 1024w\" sizes=\"(max-width: 1280px) 100vw, 1280px\" \/><\/a><br \/>\n\u3053\u306e\u30b0\u30e9\u30d5\u306f\u3001\u4f4f\u53cb\u30b4\u30e0\u5de5\u696d\uff08\u682a\uff09\u306e2012\u5e7412\u6708\u671f\u304b\u30892016\u5e7412\u6708\u671f\u306e\uff15\u5e74\u5ea6\u5206\u306b\u3064\u3044\u3066\u3001\u58f2\u4e0a\u6570\u5024\uff08\u9023\u7d50\u30d9\u30fc\u30b9\uff09\u3092\u4e26\u3079\u305f\u3082\u306e\u3067\u3059\u3002<\/p>\n<p>\u4f4f\u53cb\u30b4\u30e0\u5de5\u696d\u306f\u30012015\u5e7412\u6708\u671f\u30682016\u5e7412\u6708\u671f\u306b\u3064\u3044\u3066\u3001\u65e5\u672c\u57fa\u6e96\u306b\u3088\u308b\u6570\u5024\u3068IFRS\u306b\u79fb\u884c\u5f8c\u306e\u6570\u5024\u306e\uff12\u3064\u3092\u958b\u793a\u3057\u3066\u3044\u307e\u3059\u3002\u4e0a\u306e\u30b0\u30e9\u30d5\u3067\u306f\u3001\u305d\u306e\uff12\u3064\u306e\u5e74\u5ea6\u306b\u3064\u3044\u3066\u3001\u65e5\u672c\u57fa\u6e96\u3068IFRS\u306e\u4e21\u65b9\u306e\u6570\u5024\u3092\u8868\u793a\u3057\u307e\u3057\u305f\u3002<\/p>\n<p>\u3053\u306e\u30b0\u30e9\u30d5\u3067\u898b\u3066\u307b\u3057\u3044\u306e\u306f\u3001\u307e\u3055\u306b\u305d\u3053\u3067\u3059\u3002\u3044\u305a\u308c\u3082\u3001IFRS\u306e\u6570\u5024\u304c\u65e5\u672c\u57fa\u6e96\u306e\u6570\u5024\u3092\u4e0b\u56de\u3063\u3066\u3044\u307e\u3059\u3002\uff16\uff05\u306e\u6e1b\u5c11\u3067\u3059\u3002\u58f2\u4e0a\u6570\u5024\u304c\uff16\uff05\u6e1b\u308b\u3068\u3044\u3046\u306e\u306f\u3001\u305d\u308c\u306a\u308a\u306b\u5927\u304d\u306a\u30a4\u30f3\u30d1\u30af\u30c8\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u25c6\u30ea\u30d9\u30fc\u30c8\u306e\u4f1a\u8a08\u51e6\u7406\u306b\u539f\u56e0\u304c<\/strong><\/h4>\n<p>\u3067\u306f\u3001IFRS\u306b\u5909\u66f4\u3057\u305f\u3068\u304d\u3001\u306a\u305c\u58f2\u4e0a\u304c\u6e1b\u3063\u3066\u3057\u307e\u3063\u305f\u306e\u3067\u3057\u3087\u3046\u304b\u3002<\/p>\n<p>\u305d\u306e\u539f\u56e0\u306f\u3001\u30ea\u30d9\u30fc\u30c8\u306e\u4f1a\u8a08\u51e6\u7406\u306b\u3042\u308a\u307e\u3059\u3002\u30ea\u30d9\u30fc\u30c8\u3068\u3044\u3046\u306e\u306f\u58f2\u4e0a\u5272\u623b\u3068\u3082\u3044\u3044\u3001\u30e1\u30fc\u30ab\u30fc\u3084\u5378\u58f2\u696d\u793e\u304c\u3001\u53d6\u5f15\u91cf\u7b49\u306b\u5fdc\u3058\u3066\u5f97\u610f\u5148\u4f01\u696d\u306b\u652f\u6255\u3046\u8ca9\u58f2\u5968\u52b1\u91d1\u306e\u3053\u3068\u3067\u3059\u3002<\/p>\n<p>\u7b97\u5b9a\u65b9\u6cd5\u3084\u540d\u76ee\u306f\u69d8\u3005\u3067\u3059\u304c\u3001\u5f97\u610f\u5148\u306b\u523a\u6fc0\u3092\u4e0e\u3048\u3066\u8ca9\u58f2\u62e1\u5927\u3092\u3082\u304f\u308d\u3080\u3068\u3044\u3046\u3082\u306e\u3067\u3059\u3002\u5b9f\u8cea\u7684\u306b\u306f\u3001\u8ca9\u58f2\u4fa1\u984d\u306e\u4e00\u90e8\u6e1b\u984d\u3001\u58f2\u4e0a\u4ee3\u91d1\u306e\u4e00\u90e8\u8fd4\u91d1\u3068\u8003\u3048\u3089\u308c\u307e\u3059\u3002<\/p>\n<p>\u305d\u306e\u5834\u5408\u3001\u4f1a\u8a08\u51e6\u7406\u3068\u3057\u3066\u306f\u3001\u30ea\u30d9\u30fc\u30c8\u3092\u58f2\u4e0a\u9ad8\u304b\u3089\u63a7\u9664\u3059\u308b\u306e\u304c\u9069\u5207\u3068\u8003\u3048\u3089\u308c\u3066\u3044\u307e\u3059\u304c\u3001\u65e5\u672c\u306e\u4f1a\u8a08\u57fa\u6e96\uff08\u4f01\u696d\u4f1a\u8a08\u539f\u5247\uff09\u3067\u306f\u7279\u306b\u305d\u3046\u3057\u305f\u51e6\u7406\u306f\u793a\u3055\u308c\u3066\u304a\u3089\u305a\u3001\u58f2\u4e0a\u9ad8\u304b\u3089\u63a7\u9664\u3059\u308b\u51e6\u7406\u3068\u8ca9\u58f2\u8cbb\u53ca\u3073\u4e00\u822c\u7ba1\u7406\u8cbb\u3068\u3059\u308b\u51e6\u7406\u306e\uff12\u3064\u304c\u4f75\u5b58\u3057\u3066\u304d\u307e\u3057\u305f\u3002<\/p>\n<p>\u4e00\u65b9\u3067\u3001IFRS\u3067\u306f\u3001\u30ea\u30d9\u30fc\u30c8\u304c\u5f97\u610f\u5148\u306b\u5bfe\u3059\u308b\u8ca9\u58f2\u4fc3\u9032\u8cbb\u7b49\u306e\u7d4c\u8cbb\u306e\u88dc\u586b\u3067\u3042\u308b\u3053\u3068\u304c\u660e\u3089\u304b\u306a\u5834\u5408\u3092\u9664\u304d\u3001\u58f2\u4e0a\u9ad8\u304b\u3089\u63a7\u9664\u3059\u308b\u3053\u3068\u306b\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u3057\u305f\u304c\u3063\u3066\u3001\u30ea\u30d9\u30fc\u30c8\u3092\u8ca9\u58f2\u8cbb\u53ca\u3073\u4e00\u822c\u7ba1\u7406\u8cbb\u306b\u8a08\u4e0a\u3057\u3066\u304d\u305f\u4f01\u696d\u304cIFRS\u306b\u79fb\u884c\u3059\u308b\u3068\u3001\u30ea\u30d9\u30fc\u30c8\u306e\u984d\u3092\u58f2\u4e0a\u304b\u3089\u63a7\u9664\u3059\u308b\u3088\u3046\u306b\u7d44\u307f\u66ff\u3048\u308b\u51e6\u7406\u304c\u5fc5\u8981\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u56f3\u3067\u793a\u3059\u3068\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n<p style=\"text-align: center;\"><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2018\/06\/uriagedaka_zu3-2.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter  wp-image-153838\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2018\/06\/uriagedaka_zu3-2.png\" alt=\"\" width=\"400\" height=\"452\" \/><\/a><\/p>\n<p>\u4f4f\u53cb\u30b4\u30e0\u5de5\u696d\u306e\u58f2\u4e0a\u3067\u8d77\u304d\u305f\u5909\u5316\u306f\u3001\u53d6\u5f15\u306e\u8a73\u7d30\u306f\u77e5\u308a\u3048\u307e\u305b\u3093\u304c\u3001\u3054\u304f\u5358\u7d14\u5316\u3059\u308b\u3068\u3053\u306e\u3088\u3046\u306a\u3082\u306e\u3067\u3042\u308d\u3046\u3068\u63a8\u5b9a\u3055\u308c\u307e\u3059\u3002<\/p>\n<p>\u6b21\u306b\u3001\u30ea\u30d9\u30fc\u30c8\u304c\u5909\u52d5\u5bfe\u4fa1\u306e\u4e00\u4f8b\u3067\u3042\u308b\u7406\u7531\u3082\u8003\u3048\u3066\u307f\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u30ea\u30d9\u30fc\u30c8\u306e\u984d\u304c\u3001\u4e00\u5b9a\u671f\u9593\u7d4c\u904e\u3057\u3066\u53d6\u5f15\u91cf\u7b49\u304c\u78ba\u5b9a\u3059\u308b\u307e\u3067\u308f\u304b\u3089\u306a\u3044\u3068\u3044\u3046\u3068\u3053\u308d\u304c\u30dd\u30a4\u30f3\u30c8\u3067\u3059\u3002\u4e00\u65b9\u3067\u58f2\u4e0a\u306f\u3001\u30ea\u30d9\u30fc\u30c8\u306e\u984d\u304c\u6c7a\u307e\u308b\u524d\u306b\u8a08\u4e0a\u3059\u308b\u306e\u3067\u3001\u5c06\u6765\u5909\u52d5\u3059\u308b\u53ef\u80fd\u6027\u3092\u5185\u5305\u3057\u305f\u898b\u7a4d\u984d\u3067\u8a08\u4e0a\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u305d\u306e\u898b\u7a4d\u984d\u304c\u300c\u5909\u52d5\u5bfe\u4fa1\u300d\u3067\u3059\u3002<\/p>\n<p>\u5909\u52d5\u5bfe\u4fa1\u306b\u3088\u308b\u58f2\u4e0a\u8a08\u4e0a\u304c\u6c42\u3081\u3089\u308c\u308b\u306e\u306f\u3001\u5192\u982d\u306e\u7279\u5927\u30cf\u30f3\u30d0\u30fc\u30ac\u30fc\u306e\u4f8b\u3067\u3082\u540c\u69d8\u3067\u3059\u3002\u3059\u306a\u308f\u3061\u3001\u5ba2\u306b\u30cf\u30f3\u30d0\u30fc\u30ac\u30fc\u3092\u5f15\u304d\u6e21\u3057\u305f\u6642\u70b9\u3067\u306f\u3001\u305d\u306e\u5ba2\u304c\u30c1\u30e3\u30ec\u30f3\u30b8\u306b\u6210\u529f\u3059\u308b\u304b\u3069\u3046\u304b\u308f\u304b\u3089\u306a\u3044\u305f\u3081\u58f2\u4e0a\u91d1\u984d\uff082,000\u5186 or \uff10\u5186\uff09\u3092\u78ba\u5b9a\u3067\u304d\u305a\u3001\u305d\u306e\u6642\u70b9\u3067\u58f2\u4e0a\u4ee3\u91d1\u3092\u898b\u7a4d\u3082\u3063\u3066\u8a08\u4e0a\u3059\u308b\u306e\u3067\u3059\u3002<\/p>\n<p>\u898b\u7a4d\u308a\u65b9\u6cd5\u306f\uff12\u3064\u3001\u300c\u671f\u5f85\u5024\u300d\u304b\u300c\u6700\u983b\u5024\u300d\u3067\u3059\u3002<\/p>\n<p>\u300c\u671f\u5f85\u5024\u300d\u3068\u3044\u3046\u306e\u306f\u3001\u8907\u6570\u306e\u30b7\u30ca\u30ea\u30aa\u3092\u60f3\u5b9a\u3057\u3066\u3001\u5404\u30b7\u30ca\u30ea\u30aa\u306e\u78ba\u7387\u3092\u52a0\u5473\u3057\u3066\u5168\u30b7\u30ca\u30ea\u30aa\u306e\u5e73\u5747\u5024\u3092\u6c42\u3081\u308b\u65b9\u6cd5\u3067\u3059\u3002\u300c\u6700\u983b\u5024\u300d\u3068\u3044\u3046\u306e\u306f\u3001\u6700\u3082\u767a\u73fe\u3059\u308b\u983b\u5ea6\u306e\u9ad8\u3044\u30b7\u30ca\u30ea\u30aa\u306b\u6cbf\u3063\u305f\u5024\u3092\u63a1\u7528\u3059\u308b\u65b9\u6cd5\u3067\u3059\u3002<\/p>\n<p>\u671f\u5f85\u5024\u306f\u30b7\u30ca\u30ea\u30aa\u304c\u591a\u6570\u3042\u308b\u5834\u5408\u306b\u9069\u3057\u3066\u304a\u308a\u3001\u6700\u983b\u5024\u306f\u30b7\u30ca\u30ea\u30aa\u304c\uff12\u3064\u306e\u6642\u306b\u9069\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u30cf\u30f3\u30d0\u30fc\u30ac\u30fc\u306e\u4f8b\u3067\u306f\u3001\u30b7\u30ca\u30ea\u30aa\u306f\u300c\u5ba2\u304c10\u5206\u4ee5\u5185\u306b\u98df\u3079\u7d42\u308f\u308b\u304b\u7d42\u308f\u3089\u306a\u3044\u304b\u300d\u306e\uff12\u629e\u3067\u3059\u304b\u3089\u3001\u898b\u7a4d\u984d\u306f\u6700\u983b\u5024\u306b\u3088\u3063\u3066\u6c42\u3081\u307e\u3059\u3002<\/p>\n<p>\u4eee\u306b\uff17\u5272\u306e\u5ba2\u304c\u30c1\u30e3\u30ec\u30f3\u30b8\u306b\u6210\u529f\u3057\u3066\u3044\u308b\u3068\u3044\u3046\u5b9f\u7e3e\u304c\u89b3\u5bdf\u3055\u308c\u3066\u3044\u308b\u306e\u3067\u3042\u308c\u3070\u3001\u6700\u983b\u5024\u306f\uff10\u5186\u3068\u306a\u308a\u3001\u30cf\u30f3\u30d0\u30fc\u30ac\u30fc\u5f15\u6e21\u3057\u6642\u70b9\u3067\u58f2\u4e0a\u3092\uff10\u5186\u3067\u8a08\u4e0a\u3057\u307e\u3059\u3002\u9006\u306b\u3001\uff17\u5272\u306e\u5ba2\u304c\u30c1\u30e3\u30ec\u30f3\u30b8\u306b\u5931\u6557\u3057\u3066\u3044\u308b\u306a\u3089\u3001\u58f2\u4e0a\u30922,000\u5186\u3067\u8a08\u4e0a\u3057\u307e\u3059\u3002\u3053\u308c\u304c\u5192\u982d\u306e\u4f8b\u984c\u306e\u89e3\u7b54\u3067\u3059\u3002<\/p>\n<p>\u8981\u3059\u308b\u306b\u3001\u300c\u7d14\u984d\u51e6\u7406\u3059\u3079\u3057\u300d\u3068\u3044\u3046\u308f\u3051\u3067\u3059\u304c\u3001\u5192\u982d\u306b\u793a\u3057\u305f\u7d14\u984d\u51e6\u7406\u306e\u65b9\u6cd5\u3068\u306f\u5c11\u3057\u9055\u3044\u307e\u3059\u3002<\/p>\n<p>\u5192\u982d\u306e\u7d14\u984d\u51e6\u7406\u3067\u306f\u3001\u30cf\u30f3\u30d0\u30fc\u30ac\u30fc\u306e\u5f15\u6e21\u3057\u6642\u70b9\u3067\u4e00\u5f8b\u306b2,000\u5186\u3092\u58f2\u4e0a\u8a08\u4e0a\u3057\u300110\u5206\u5f8c\u306b\u30c1\u30e3\u30ec\u30f3\u30b8\u306e\u7d50\u679c\u3092\u898b\u3066\u58f2\u4e0a\u91d1\u984d\u3092\u78ba\u5b9a\u3055\u305b\u308b\u3068\u3044\u3046\u3082\u306e\u3067\u3057\u305f\u3002\u306a\u305c\u305d\u308c\u3067\u306f\u3044\u3051\u306a\u3044\u306e\u304b\u3068\u3044\u3046\u3068\u3001\u305d\u3053\u306b\u306f\u307e\u305f\u5225\u306e\u554f\u984c\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u300c\u3044\u3064\u58f2\u4e0a\u3092\u8a08\u4e0a\u3059\u308b\u306e\u304b\u300d\u3068\u3044\u3046\u30bf\u30a4\u30df\u30f3\u30b0\u306e\u554f\u984c\u3067\u3059\u3002<\/p>\n<p>\u3053\u306e\u4f8b\u3067\u58f2\u4e0a\u3092\u8a08\u4e0a\u3059\u3079\u304d\u30bf\u30a4\u30df\u30f3\u30b0\u306f\u3001\u30cf\u30f3\u30d0\u30fc\u30ac\u30fc\u304c\u300c\u5ba2\u306e\u3082\u306e\u306b\u306a\u3063\u305f\u300d\u6642\u70b9\u3068\u306a\u308a\u307e\u3059\u3002\u5ba2\u304c\u30cf\u30f3\u30d0\u30fc\u30ac\u30fc\u3092\u81ea\u7531\u306b\u98df\u3079\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3088\u3046\u306b\u306a\u308b\u306e\u306f\u3001\u5e97\u54e1\u304c\u5ba2\u306b\u30cf\u30f3\u30d0\u30fc\u30ac\u30fc\u3092\u5f15\u304d\u6e21\u3057\u305f\u6642\u70b9\u3067\u3059\u304b\u3089\u3001\u305d\u306e\u6642\u70b9\u3067\u30cf\u30f3\u30d0\u30fc\u30ac\u30fc\u306f\u5ba2\u306e\u652f\u914d\u4e0b\u306b\u5165\u3063\u305f\u3068\u898b\u3066\u3088\u3044\u3067\u3057\u3087\u3046\u3002<\/p>\n<p>\u3057\u305f\u304c\u3063\u3066\u3001\u30cf\u30f3\u30d0\u30fc\u30ac\u30fc\u5f15\u6e21\u3057\u6642\u70b9\u3067\u3001\u898b\u7a4d\u984d\u306b\u3088\u308a\u58f2\u4e0a\u8a08\u4e0a\u3059\u308b\u308f\u3051\u3067\u3059\uff08\u8aac\u660e\u306e\u305f\u3081\u306e\u305f\u3068\u3048\u8a71\u3067\u3059\u3002\u5f15\u6e21\u3057\u306e10\u5206\u5f8c\u306b\u30c1\u30e3\u30ec\u30f3\u30b8\u306e\u7d50\u679c\u304c\u308f\u304b\u308b\u306e\u3067\u3001\u305d\u306e\u7d50\u679c\u3092\u898b\u3066\u3001\u58f2\u4e0a\u9ad82,000\u5186 or \uff10\u5186\u3092\u8a08\u4e0a\u3059\u308b\u3068\u3044\u3046\u306e\u304c\u73fe\u5b9f\u306e\u51e6\u7406\u3068\u8003\u3048\u3089\u308c\u307e\u3059\uff09\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u25c6\u5229\u76ca\u7387\u306f\u308f\u305a\u304b\u306b\u3088\u304f\u306a\u308b<\/strong><\/h4>\n<p>\u8ca1\u52d9\u6307\u6a19\u3078\u306e\u5f71\u97ff\u3082\u898b\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<p style=\"text-align: right; margin-bottom: 3px;\"><span style=\"font-size: 12px;\">\u203b\u52d5\u304b\u306a\u3044\u56f3\u306f<a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2018\/06\/uriagedaka_zu3-3.png\" target=\"_blank\">\u3053\u3061\u3089<\/a><\/span><\/p>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2018\/06\/uriagedaka3-3.gif\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-153834\" title=\"\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2018\/06\/uriagedaka3-3.gif\" alt=\"\" width=\"1280\" height=\"720\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2018\/06\/uriagedaka3-3.gif 1280w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2018\/06\/uriagedaka3-3-300x168.gif 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2018\/06\/uriagedaka3-3-1024x576.gif 1024w\" sizes=\"(max-width: 1280px) 100vw, 1280px\" \/><\/a><\/p>\n<p>\u4e0a\u306e\u30b0\u30e9\u30d5\u306f\u3001\u4f4f\u53cb\u30b4\u30e0\u5de5\u696d\u306e\u58f2\u4e0a\u9ad8\u5229\u76ca\u7387\u306e\u63a8\u79fb\u3067\u3059\u3002<\/p>\n<p>\u5229\u76ca\u3092\u58f2\u4e0a\u9ad8\u3067\u5272\u3063\u305f\u3082\u306e\u304c\u58f2\u4e0a\u9ad8\u5229\u76ca\u7387\u3067\u3059\u304c\u3001\u4e0a\u306e\u30b0\u30e9\u30d5\u3067\u306f\u3001\u5206\u5b50\u306e\u5229\u76ca\u304c\u300c\u55b6\u696d\u5229\u76ca\u300d\u306e\u5834\u5408\u3068\u300c\u4e8b\u696d\u5229\u76ca\u300d\u306e\u5834\u5408\u306e\uff12\u3064\u304c\u3042\u308a\u307e\u3059\u3002\u65e5\u672c\u57fa\u6e96\u306e\u5834\u5408\u306f\u55b6\u696d\u5229\u76ca\u3092\u4f7f\u7528\u3057\u3001IFRS\u306e\u5834\u5408\uff082015\u5e7412\u6708\u671f\u30682016\u5e7412\u6708\u671f\uff09\u306f\u4e8b\u696d\u5229\u76ca\u3092\u4f7f\u7528\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u300c\u4e8b\u696d\u5229\u76ca\u300d\u3068\u3044\u3046\u306e\u306f\u3053\u306e\u4f1a\u793e\u304c\u72ec\u81ea\u306b\u958b\u793a\u3057\u3066\u3044\u308b\u6307\u6a19\u3067\u3001\u65e5\u672c\u57fa\u6e96\u306e\u55b6\u696d\u5229\u76ca\u306b\u76f8\u5f53\u3059\u308b\u6570\u5024\u3067\u3059\u3002\u3057\u305f\u304c\u3063\u3066\u3001\u4e8b\u696d\u5229\u76ca\u7387\u306f\u3001\u65e5\u672c\u57fa\u6e96\u306e\u55b6\u696d\u5229\u76ca\u7387\u306b\u76f8\u5f53\u3059\u308b\u6307\u6a19\u3067\u3042\u308a\u3001\u4e21\u6307\u6a19\u306f\u6bd4\u8f03\u53ef\u80fd\u306a\u3082\u306e\u3060\u3068\u3044\u3046\u308f\u3051\u3067\u3059\u3002<\/p>\n<p>\u305d\u306e\u524d\u63d0\u3067\u30b0\u30e9\u30d5\u3092\u898b\u3066\u304f\u3060\u3055\u3044\u3002\u3059\u308b\u3068\u3001\u3053\u306e\u9023\u8f09\u306e\u524d\u56de\u307e\u3067\u306e\u4e8b\u4f8b\u3068\u540c\u69d8\u306b\u3001IFRS\u306e\u5834\u5408\u306b\u5229\u76ca\u7387\u304c\u826f\u304f\u306a\u308b\u3053\u3068\u304c\u89b3\u5bdf\u3055\u308c\u307e\u3059\u3002\u8aac\u660e\u3059\u308b\u307e\u3067\u3082\u306a\u304f\u3001\u3053\u308c\u306f\u5358\u306a\u308b\u6570\u5b57\u306e\u3044\u305f\u305a\u3089\u3067\u3001IFRS\u3067\u306f\u3001\u58f2\u4e0a\u3068\u8ca9\u58f2\u8cbb\u53ca\u3073\u4e00\u822c\u7ba1\u7406\u8cbb\u304c\u76f8\u6bba\u3055\u308c\u3001\u5206\u6bcd\u306e\u58f2\u4e0a\u9ad8\u304c\u5727\u7e2e\u3055\u308c\u308b\u4e00\u65b9\u3001\u5206\u5b50\u306e\u5229\u76ca\u306f\u5909\u52d5\u3057\u306a\u3044\u3053\u3068\u304b\u3089\u3001\u58f2\u4e0a\u9ad8\u5229\u76ca\u7387\u304c\u4e0a\u6607\u3059\u308b\u306e\u3067\u3059\u3002<\/p>\n<p>\u30ea\u30d9\u30fc\u30c8\u53d6\u5f15\u304c\u3042\u308b\u5834\u5408\u3001\u58f2\u4e0a\u306f\u7e2e\u5c0f\u3057\u3001\u5229\u76ca\u7387\u306f\u4e0a\u6607\u3059\u308b\u3002\u3053\u308c\u304c\u3001\u65e5\u672c\u57fa\u6e96\u304b\u3089IFRS\u3078\u79fb\u884c\u3057\u305f\u3053\u3068\u306b\u3088\u308b\u5909\u5316\u3067\u3059\u3002<\/p>\n<p>\u53ce\u76ca\u8a8d\u8b58\u4f1a\u8a08\u57fa\u6e96\u304c\u9069\u7528\u3055\u308c\u308b\u3068\u3001\u540c\u69d8\u306e\u3053\u3068\u304c\u8d77\u3053\u308b\u3068\u4e88\u60f3\u3055\u308c\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u25c6\u304a\u308f\u308a\u306b<\/strong><\/h4>\n<p>\u3055\u3066\u3001\u5909\u52d5\u5bfe\u4fa1\u306b\u3064\u3044\u3066\u306f\u3001\u3082\u3046\uff11\u3064\u5927\u4e8b\u306a\u3053\u3068\u3092\u77e5\u3063\u3066\u304a\u304f\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u305d\u308c\u306f\u3001\u5909\u52d5\u5bfe\u4fa1\u304c\u300c\u4e00\u7269\u591a\u4fa1\u300d\u306b\u5bfe\u5fdc\u3057\u305f\u6982\u5ff5\u3060\u3068\u3044\u3046\u3053\u3068\u3067\u3059\u3002<\/p>\n<p>\u300c\u4e00\u7269\u591a\u4fa1\u300d\u3068\u306f\u3001\u540c\u4e00\u306e\u7269\u8ca1\u304c\u69d8\u3005\u306a\u4fa1\u683c\u3067\u58f2\u3089\u308c\u308b\u3053\u3068\u3092\u793a\u3059\u8a00\u8449\u3067\u3042\u308a\u3001\u540c\u4e00\u306e\u7269\u8ca1\u304c\u540c\u4e00\u306e\u4fa1\u683c\u3067\u58f2\u3089\u308c\u308b\u3053\u3068\u3092\u793a\u3059\u300c\u4e00\u7269\u4e00\u4fa1\u300d\u3068\u306f\u5bfe\u6975\u306e\u6982\u5ff5\u3067\u3059\u3002<\/p>\n<p>\u4e00\u7269\u591a\u4fa1\u306e\u72b6\u6cc1\u304c\u751f\u307e\u308c\u308b\u7406\u7531\u306f\u3001\u7c21\u5358\u306b\u8a00\u3048\u3070\u3001\u300c\u540c\u4e00\u306e\u7269\u8ca1\u3067\u3042\u3063\u3066\u3082\u3001\u4eba\u306b\u3088\u3063\u3066\u8a55\u4fa1\u304c\u7570\u306a\u308b\u300d\u304b\u3089\u3067\u3059\u3002\u30cf\u30f3\u30d0\u30fc\u30ac\u30fc\u306e\u4f8b\u3067\u306f\u30012,000\u5186\u6255\u3063\u3066\u3082\u3088\u3044\u3068\u601d\u3063\u3066\u30c1\u30e3\u30ec\u30f3\u30b8\u3059\u308b\u4eba\u3082\u3044\u308c\u3070\u3001\u3042\u308b\u7a0b\u5ea6\u306e\u6210\u529f\u78ba\u7387\u3092\u4fe1\u3058\u3066\u3001\uff10\u5186\u306b\u306a\u308b\u3053\u3068\u3092\u671f\u5f85\u3057\u3066\u30c1\u30e3\u30ec\u30f3\u30b8\u3059\u308b\u4eba\u3082\u3044\u308b\u308f\u3051\u3067\u3059\u304c\u3001\u3042\u308c\u306f\u3001\u30cf\u30f3\u30d0\u30fc\u30ac\u30fc\u306e\u88fd\u9020\u30b3\u30b9\u30c8\u3068\u3044\u3046\u3088\u308a\u3082\u3001\u30c1\u30e3\u30ec\u30f3\u30b8\u6599\u306e\u610f\u5473\u5408\u3044\u304c\u5f37\u3044\u306e\u3067\u3059\u3002<\/p>\n<p>\u3053\u306e\u3088\u3046\u306b\u3001\u88fd\u9020\u30b3\u30b9\u30c8\u3068\u306f\u7121\u95a2\u4fc2\u306b\u5024\u4ed8\u3051\u3055\u308c\u305f\u3082\u306e\u306f\u3001\u8a55\u4fa1\u304c\u30d0\u30e9\u3064\u304d\u307e\u3059\u3002<\/p>\n<p>\u300c\u6210\u529f\u3059\u308c\u3070\u30bf\u30c0\u3001\u5931\u6557\u3059\u308c\u30702,000\u5186\u300d\u3068\u3044\u3046\u8a2d\u5b9a\u3092\u9ad8\u3044\u3068\u611f\u3058\u308b\u304b\u5b89\u3044\u3068\u611f\u3058\u308b\u304b\u306f\u3001\u4eba\u305d\u308c\u305e\u308c\u306e\u597d\u307f\u306e\u554f\u984c\u3067\u3059\u3002\u8981\u3059\u308b\u306b\u3001\u4eba\u306e\u597d\u307f\u304c\u4fa1\u683c\u306b\u5f37\u304f\u53cd\u6620\u3059\u308b\u4e16\u306e\u4e2d\u3067\u306f\u3001\u4fa1\u683c\u306f\u5909\u52d5\u7684\u306a\u306e\u3067\u3059\u3002<\/p>\n<p>\u4e16\u306e\u4e2d\u306e\u6d41\u308c\u3068\u3057\u3066\u306f\u3001\u300c\u4e00\u7269\u4e00\u4fa1\u300d\u304b\u3089\u300c\u4e00\u7269\u591a\u4fa1\u300d\u3067\u3059\u3002\u4f1a\u8a08\u306e\u4e16\u754c\u3082\u9045\u308c\u3070\u305b\u306a\u304c\u3089\u3001\u305d\u306e\u6d41\u308c\u3092\u53d6\u308a\u8fbc\u3082\u3046\u3068\u3057\u3066\u3044\u308b\u304b\u306e\u3088\u3046\u306b\u898b\u3048\u307e\u3059\u3002<\/p>\n<p id=\"no1\" style=\"text-align: right;\">\uff08\u4e86\uff09<\/p>\n<div class=\"box_info box clear\" style=\"font-size:14px; line-height:24px;\">\n\t\t<p>\u3053\u306e\u9023\u8f09\u306e\u516c\u958b\u65e5\u7a0b\u306f\u3001\u4e0b\u8a18\u306e\u9023\u8f09\u76ee\u6b21\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n<\/div>\n<\/p><\/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>\u300c\u7279\u5927\u30cf\u30f3\u30d0\u30fc\u30ac\u30fc\u309210\u5206\u3067\u5b8c\u98df\u3057\u305f\u3089\u7121\u6599\u300d\u3068\u3044\u3063\u305f\u305f\u3050\u3044\u306e\u30ad\u30e3\u30f3\u30da\u30fc\u30f3\u3092\u305f\u307e\u306b\u898b\u304b\u3051\u307e\u3059\u3002\u305d\u3093\u306a\u6642\u306b\u6c17\u306b\u306a\u308b\u306e\u304c\u3001\u305d\u306e\u5e97\u306e\u58f2\u4e0a\u9ad8\u306e\u8a08\u4e0a\u65b9\u6cd5\u3067\u3059\u3002<br \/>\n\u30cf\u30f3\u30d0\u30fc\u30ac\u30fc\u306e\u58f2\u4fa1\u3092\uff11\u500b2,000\u5186\u3068\u3059\u308b\u3068\u3001\u4ee5\u4e0b\u306e\uff12\u3064\u306e\u65b9\u6cd5\u304c\u8003\u3048\u3089\u308c\u307e\u3059\u3002<\/p>\n","protected":false},"author":10656,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[178,256,167,182,290,232],"tags":[325,549,611],"backnumber":[1955],"series":[851],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-04-15 07:35:30","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/153702"}],"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\/10656"}],"replies":[{"embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/comments?post=153702"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/153702\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=153702"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=153702"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=153702"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=153702"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=153702"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}