{"id":157149,"date":"2018-09-06T10:11:46","date_gmt":"2018-09-06T01:11:46","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=157149"},"modified":"2018-09-06T10:35:24","modified_gmt":"2018-09-06T01:35:24","slug":"revenue-article-27","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/revenue-article-27\/","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\uff14\u56de\u3011\u300c\u30c6\u30ca\u30f3\u30c8\u58f2\u4e0a\u306f\u4e8c\u91cd\u5f0f\u706b\u5c71\u306e\u30a4\u30e1\u30fc\u30b8\u300d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h5 style=\"text-align: center;\"><strong>\uff3bIFRS\u9069\u7528\u4f01\u696d\u306e\u6c7a\u7b97\u66f8\u304b\u3089\u8aad\u307f\u89e3\u304f\uff3d<\/strong><\/h5>\n<h4 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500px) 100vw, 500px\" \/><\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 20px; margin-top: -20px;\"><span style=\"font-size: 12px;\">\uff08\u51fa\u5178\uff09\u3000<a title=\"\u6c17\u8c61\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.data.jma.go.jp\/svd\/vois\/data\/tokyo\/325_Izu-Torishima\/325_index.html\" target=\"_blank\">\u6c17\u8c61\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8<\/a>\u300c\u4f0a\u8c46\u9ce5\u5cf6\u300d<\/span><\/p>\n<p>\u3053\u306e\u3088\u3046\u306a\u3001\u300c\u4f55\u304b\u306e\u4e2d\u306b\u3082\u3046\uff11\u3064\u4f55\u304b\u304c\u3042\u308b\u300d\u3068\u3044\u3046\u69cb\u9020\u306f\u3001\u30d3\u30b8\u30cd\u30b9\u306e\u4e16\u754c\u3067\u3082\u898b\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u4eca\u56de\u306e\u30c6\u30fc\u30de\u3067\u3042\u308b\u30c6\u30ca\u30f3\u30c8\u58f2\u4e0a\u3082\u3001\u305d\u306e\u305f\u3068\u3048\u306b\u5f53\u3066\u306f\u307e\u308b\u3068\u8a00\u3063\u3066\u3088\u3044\u3067\u3057\u3087\u3046\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u25c6\u30cf\u30f3\u30d1\u3067\u306f\u306a\u3044\u3001\u3053\u306e\u6e1b\u308a\u65b9<\/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\/08\/uriagedaka_zu4-2.png\" target=\"_blank\">\u3053\u3061\u3089<\/a><\/span><\/p>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2018\/08\/uriagedaka4-6.gif\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-157161\" title=\"\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2018\/08\/uriagedaka4-6.gif\" alt=\"\" width=\"1280\" height=\"720\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2018\/08\/uriagedaka4-6.gif 1280w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2018\/08\/uriagedaka4-6-300x168.gif 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2018\/08\/uriagedaka4-6-1024x576.gif 1024w\" sizes=\"(max-width: 1280px) 100vw, 1280px\" \/><\/a><\/p>\n<p>\u3053\u306e\u30b0\u30e9\u30d5\u306f\u3001\uff08\u682a\uff09\u30d1\u30eb\u30b3\u306e2014\u5e74\uff12\u6708\u671f\u304b\u30892018\u5e74\uff12\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<!--more--><\/p>\n<p>\u30d1\u30eb\u30b3\u306f\u30012017\u5e74\u5ea6\uff082018\u5e74\uff12\u6708\u671f\uff09\u304b\u3089\u3001\u6e96\u62e0\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u3092IFRS\u306b\u3057\u3066\u304a\u308a\u3001IFRS\u30d9\u30fc\u30b9\u306e\u6570\u5b57\u306b\u3064\u3044\u3066\u306f\u30012017\u5e74\uff12\u6708\u671f\u304b\u3089\u958b\u793a\u3057\u3066\u3044\u307e\u3059\u3002\u4e0a\u306e\u30b0\u30e9\u30d5\u3067\u306f\u30012017\u5e74\uff12\u6708\u671f\u4ee5\u964d\u3092IFRS\u306e\u6570\u5024\u3067\u793a\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u305d\u306e2017\u5e74\uff12\u6708\u671f\u3092\u898b\u3066\u304f\u3060\u3055\u3044\u3002\u3053\u308c\u306f\u304b\u306a\u308a\u9a5a\u304d\u307e\u3059\u3002\u58f2\u4e0a\u304c\u6fc0\u6e1b\u3057\u3066\u3044\u308b\u304b\u3089\u3067\u3059\u3002\u30d1\u30c3\u3068\u898b\u3067\u3001\uff13\u5206\u306e\uff11\u3050\u3089\u3044\u306b\u6e1b\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>IFRS\u306b\u79fb\u884c\u3059\u308b\u3068\u3001\u58f2\u4e0a\u304c\u6e1b\u308b\u3068\u3044\u3046\u73fe\u8c61\u306f\u3001\u3059\u3067\u306b\u3044\u304f\u3064\u304b\u898b\u3066\u304d\u307e\u3057\u305f\u304c\u3001\u4eca\u56de\u306e\u30b1\u30fc\u30b9\u306f\u3001\u6e1b\u308a\u65b9\u304c\u534a\u7aef\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u4e00\u4f53\u3001\u4f55\u304c\u8d77\u304d\u305f\u306e\u3067\u3057\u3087\u3046\u304b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u25c6\u30c6\u30ca\u30f3\u30c8\u58f2\u4e0a\u306f\u30d1\u30eb\u30b3\u306e\u58f2\u4e0a\u3067\u306f\u306a\u3044<\/strong><\/h4>\n<p>\u30d1\u30eb\u30b3\u306e\u4e2d\u306b\u306f\u591a\u304f\u306e\u30aa\u30b7\u30e3\u30ec\u306a\u30c6\u30ca\u30f3\u30c8\u304c\u5165\u3063\u3066\u3044\u307e\u3059\u3002\u30d1\u30eb\u30b3\u306e\u4e2d\u306b\u30c6\u30ca\u30f3\u30c8\u304c\u3042\u308b\u3001\u3059\u306a\u308f\u3061\u300c\u4f55\u304b\u306e\u4e2d\u306b\u3082\u3046\uff11\u3064\u4f55\u304b\u304c\u3042\u308b\u300d\u306e\u3067\u3001\u4e8c\u91cd\u5f0f\u706b\u5c71\u306e\u69cb\u9020\u3067\u3059\u3002\u305d\u308c\u3089\u306e\u30c6\u30ca\u30f3\u30c8\u306f\u3001\u5bb6\u8cc3\u3092\u6255\u3063\u3066\u30d1\u30eb\u30b3\u306b\u51fa\u5e97\u3057\u3001\u5546\u54c1\u3092\u8ca9\u58f2\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u5b9f\u306f\u3001\u5148\u307b\u3069\u30b0\u30e9\u30d5\u3067\u898b\u305f\u30d1\u30eb\u30b3\u306e\u58f2\u4e0a\u306e\u6fc0\u6e1b\u306f\u3001<span style=\"border-bottom: solid 1px 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style=\"text-align: center;\"><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2018\/08\/uriagedaka4-3.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter  wp-image-157157\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2018\/08\/uriagedaka4-3.png\" alt=\"\" width=\"500\" height=\"298\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2018\/08\/uriagedaka4-3.png 994w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2018\/08\/uriagedaka4-3-300x179.png 300w\" sizes=\"(max-width: 500px) 100vw, 500px\" 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https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2018\/08\/uriagedaka4-4-300x219.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2018\/08\/uriagedaka4-4-1024x747.png 1024w\" sizes=\"(max-width: 500px) 100vw, 500px\" \/><\/a><\/p>\n<p>\u58f2\u4e0a\u9ad8\u3068\u58f2\u4e0a\u539f\u4fa1\u3092\u30cd\u30c3\u30c8\u3057\u3001\u58f2\u4e0a\u3068\u3057\u3066\u8a08\u4e0a\u3055\u308c\u308b\u984d\u304c\u5bb6\u8cc3\u53ce\u5165\u306e\u984d\u3068\u30a4\u30b3\u30fc\u30eb\u306b\u306a\u308b\u3068\u3044\u3046\u51e6\u7406\u3067\u3059\u3002IFRS\u3067\u306f\u3001\u30d1\u30eb\u30b3\u306b\u3088\u308b\u58f2\u4e0a\u91d1\u306e\u7ba1\u7406\u306f\u30c6\u30ca\u30f3\u30c8\u3092\u30b5\u30dd\u30fc\u30c8\u3059\u308b\u305f\u3081\u306b\u3084\u3063\u3066\u3044\u308b\u3053\u3068\u3067\u3042\u3063\u3066\u3001<span style=\"border-bottom: solid 1px #B22222;\">\u4ee3\u7406\u4eba\u3068\u3057\u3066\u95a2\u4e0e\u3057\u3066\u3044\u308b\u306b\u3059\u304e\u306a\u3044<\/span>\u3068\u5224\u5b9a\u3057\u305f\u308f\u3051\u3067\u3059\u3002<\/p>\n<p>\u4ee3\u7406\u4eba\u3068\u3044\u3046\u306e\u306f\u3001\u3053\u306e\u9023\u8f09\u306e<a title=\"\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\uff12\u56de\u3011\u300c\u305d\u306e\u58f2\u308a\u624b\u306f\u300c\u4e3b\u5f79\u300d\u304b\u300c\u8107\u5f79\u300d\u304b\uff1f\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/revenue-article-25\/\" target=\"_blank\">\u3010\u7b2c\uff12\u56de\u3011<\/a>\u3067\u8aac\u660e\u3057\u305f\u3068\u304a\u308a\u3001\u53d6\u5f15\u3078\u306e\u95a2\u4e0e\u304c\u9593\u63a5\u7684\u3067\u3042\u308b\u5f53\u4e8b\u8005\u306e\u3053\u3068\u3067\u3059\u3002\u305d\u306e\u5834\u5408\u306f\u3001\u3044\u308f\u3086\u308b\u624b\u6570\u6599\u53ce\u5165\u306e\u307f\u3092\u53ce\u76ca\u8a08\u4e0a\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u304c\u3001\u3053\u306e\u4f8b\u3067\u306f\u3001\u5bb6\u8cc3\u53ce\u5165\u304c\u624b\u6570\u6599\u53ce\u5165\u306b\u76f8\u5f53\u3059\u308b\u3082\u306e\u3068\u6349\u3048\u3089\u308c\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u25c6IFRS\u79fb\u884c\u3067\u4ed6\u793e\u3068\u306e\u6bd4\u8f03\u304c\u5bb9\u6613\u306b<\/strong><\/h4>\n<p>\u30d1\u30eb\u30b3\u3068\u5e83\u3044\u610f\u5473\u3067\u306e\u540c\u696d\u3068\u898b\u3089\u308c\u308b\u4f1a\u793e\u306e\uff11\u3064\u306b\u3001\u30a4\u30aa\u30f3\u30e2\u30fc\u30eb\uff08\u682a\uff09\u3068\u3044\u3046\u4f1a\u793e\u304c\u3042\u308a\u307e\u3059\u3002\u30b7\u30e7\u30c3\u30d4\u30f3\u30b0\u30bb\u30f3\u30bf\u30fc\u306e\u4f1a\u793e\u3067\u3059\u3002\u3053\u306e\u4f1a\u793e\u3082\u3001\u7bb1\u3092\u7528\u610f\u3057\u3066\u30c6\u30ca\u30f3\u30c8\u3092\u5165\u308c\u308b\u3068\u3044\u3046\u5546\u58f2\u3067\u3059\u3002\u3084\u306f\u308a\u4e8c\u91cd\u5f0f\u706b\u5c71\u3067\u3059\u306d\u3002<\/p>\n<p>\u30a4\u30aa\u30f3\u30e2\u30fc\u30eb\u306f\u65e5\u672c\u57fa\u6e96\u306b\u3088\u308a\u8ca1\u52d9\u8af8\u8868\u3092\u4f5c\u6210\u3057\u3066\u3044\u307e\u3059\u304c\u3001\u58f2\u4e0a\u306f\u300c\u4e0d\u52d5\u7523\u8cc3\u8cb8\u53ce\u5165\u300d\u3068\u306f\u3063\u304d\u308a\u66f8\u3044\u3066\u3042\u308a\u307e\u3059\u3002\u3064\u307e\u308a\u30c6\u30ca\u30f3\u30c8\u306e\u53d6\u6271\u9ad8\u3092\u81ea\u793e\uff08\u30a4\u30aa\u30f3\u30e2\u30fc\u30eb\uff09\u306e\u58f2\u4e0a\u306b\u53d6\u308a\u8fbc\u3093\u3067\u306f\u3044\u306a\u3044\u306e\u3067\u3059\u3002<\/p>\n<p>\u30d1\u30eb\u30b3\u304c\u65e5\u672c\u57fa\u6e96\u3060\u3063\u305f\u6642\u306f\u3001\u30d1\u30eb\u30b3\u306f\u30c6\u30ca\u30f3\u30c8\u53d6\u6271\u9ad8\u304b\u3089\u306a\u308b\u58f2\u4e0a\u3001\u30a4\u30aa\u30f3\u30e2\u30fc\u30eb\u306f\u8cc3\u6599\u304b\u3089\u306a\u308b\u58f2\u4e0a\u3068\u3044\u3046\u3053\u3068\u3067\u3001\u30d9\u30fc\u30b9\u304c\u9055\u3046\u4e21\u793e\u306e\u58f2\u4e0a\u306f\u6bd4\u8f03\u3067\u304d\u307e\u305b\u3093\u3067\u3057\u305f\u3002\u3057\u304b\u3057\u3001\u30d1\u30eb\u30b3\u304cIFRS\u306b\u79fb\u884c\u3057\u305f\u3053\u3068\u306b\u3088\u308a\u3001\u4e21\u793e\u306e\u30d9\u30fc\u30b9\u304c\u305d\u308d\u3044\u307e\u3057\u305f\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\/08\/uriagedaka_zu4-5.png\" target=\"_blank\">\u3053\u3061\u3089<\/a><\/span><\/p>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2018\/08\/uriagedaka4-2.gif\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-157162\" title=\"\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2018\/08\/uriagedaka4-2.gif\" alt=\"\" width=\"1280\" height=\"720\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2018\/08\/uriagedaka4-2.gif 1280w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2018\/08\/uriagedaka4-2-300x168.gif 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2018\/08\/uriagedaka4-2-1024x576.gif 1024w\" sizes=\"(max-width: 1280px) 100vw, 1280px\" \/><\/a><\/p>\n<p>\u4e0a\u306e\u30b0\u30e9\u30d5\u3067\u306f\u3001\u30d1\u30eb\u30b3\u306e\u6570\u5b57\u306f2017\u5e74\uff12\u6708\u671f\u4ee5\u964d\u304cIFRS\uff08\u58f2\u4e0a\u306f\u8cc3\u6599\uff09\u3067\u3059\u3002\u305d\u308c\u4ee5\u524d\u306f\u65e5\u672c\u57fa\u6e96\uff08\u58f2\u4e0a\u306f\u30c6\u30ca\u30f3\u30c8\u53d6\u6271\u9ad8\uff09\u3067\u3059\u3002\u3057\u305f\u304c\u3063\u3066\u3001\u4e21\u793e\u306e\u58f2\u4e0a\u898f\u6a21\u3092\u6bd4\u8f03\u3067\u304d\u308b\u306e\u306f2017\u5e74\uff12\u6708\u671f\u4ee5\u964d\u3068\u3044\u3046\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u304c\u3001\u5f53\u8a72\u671f\u9593\u306e\u30b0\u30e9\u30d5\u3092\u898b\u308b\u3068\u3001\u30a4\u30aa\u30f3\u30e2\u30fc\u30eb\u306e\u65b9\u304c\u5927\u304d\u3044\u3068\u308f\u304b\u308a\u307e\u3059\u3002<\/p>\n<p>\u4e00\u65b9\u30012016\u5e74\uff12\u6708\u671f\u4ee5\u524d\u306f\u3068\u3044\u3046\u3068\u3001\u4e21\u793e\u306e\u95a2\u4fc2\u304c\u9006\u8ee2\u3057\u3066\u3044\u307e\u3059\u304c\u3001\u3053\u308c\u306f\u6570\u5b57\u306e\u30d9\u30fc\u30b9\u304c\u9055\u3046\u305f\u3081\u3067\u3001\u5b9f\u614b\u3092\u5168\u304f\u793a\u3057\u3066\u3044\u306a\u304b\u3063\u305f\u308f\u3051\u3067\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u25c6\u5229\u76ca\u7387\u3082\u6bd4\u8f03\u53ef\u80fd\u306b<\/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\/08\/uriagedaka_zu4-6.png\" target=\"_blank\">\u3053\u3061\u3089<\/a><\/span><\/p>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2018\/08\/uriagedaka4-5.gif\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-157166\" title=\"\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2018\/08\/uriagedaka4-5.gif\" alt=\"\" width=\"1280\" height=\"720\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2018\/08\/uriagedaka4-5.gif 1280w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2018\/08\/uriagedaka4-5-300x168.gif 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2018\/08\/uriagedaka4-5-1024x576.gif 1024w\" sizes=\"(max-width: 1280px) 100vw, 1280px\" \/><\/a><\/p>\n<p>\u4e0a\u306e\u30b0\u30e9\u30d5\u306f\u3001\u30d1\u30eb\u30b3\u3068\u30a4\u30aa\u30f3\u30e2\u30fc\u30eb\u306e\u58f2\u4e0a\u9ad8\u5229\u76ca\u7387\u306e\u63a8\u79fb\u3067\u3059\u3002<\/p>\n<p>\u30d1\u30eb\u30b3\u306e\u65b9\u306f\u30012017\u5e74\uff12\u6708\u671f\u4ee5\u964d\u304cIFRS\u30d9\u30fc\u30b9\u3067\u3059\u3002\u305d\u306e\u7d50\u679c\u30012017\u5e74\uff12\u6708\u671f\u4ee5\u964d\u306f\u3001\u30a4\u30aa\u30f3\u30e2\u30fc\u30eb\u306e\u58f2\u4e0a\u9ad8\u5229\u76ca\u7387\u3068\u7b97\u5b9a\u306e\u30d9\u30fc\u30b9\u304c\u540c\u7b49\u306b\u306a\u308a\u307e\u3057\u305f\u3002<\/p>\n<p>2016\u5e74\uff12\u6708\u671f\u4ee5\u524d\u306f\u3001\u7b97\u5b9a\u306e\u30d9\u30fc\u30b9\u304c\u7570\u306a\u3063\u3066\u3044\u305f\u306e\u3067\u3001\u5229\u76ca\u7387\u3092\u5358\u7d14\u306b\u6bd4\u8f03\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u305b\u3093\u3002\u898b\u304b\u3051\u4e0a\u306f\u3001\u30a4\u30aa\u30f3\u30e2\u30fc\u30eb\u306e\u5229\u76ca\u7387\u304c\u5727\u5012\u7684\u306b\u9ad8\u3044\u3067\u3059\u304c\u3001\u3053\u308c\u306f\u898b\u304b\u3051\u4e0a\u3060\u3051\u306e\u8a71\u3067\u3059\u3002\u305d\u308c\u304c2017\u5e74\uff12\u6708\u671f\u306b\u306a\u308b\u3068\u3001\u4e21\u793e\u304c\u6bd4\u8f03\u53ef\u80fd\u306b\u306a\u308a\u3001\u5b9f\u306f\u3044\u3044\u52dd\u8ca0\u3060\u3068\u3044\u3046\u3053\u3068\u304c\u4e0a\u306e\u30b0\u30e9\u30d5\u304b\u3089\u308f\u304b\u308a\u307e\u3059\u3002<\/p>\n<p>\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\u65e5\u672c\u57fa\u6e96\u3067\u53ce\u76ca\u8a8d\u8b58\u4f1a\u8a08\u57fa\u6e96\u304c\u5c0e\u5165\u3055\u308c\u308b\u3068\u3001\u4e0a\u3067\u8ff0\u3079\u305f\u3053\u3068\u3068\u540c\u69d8\u306b\u3001\u4ed6\u793e\u3068\u306e\u6bd4\u8f03\u304c\u53ef\u80fd\u306b\u306a\u308b\u30b1\u30fc\u30b9\u3082\u51fa\u3066\u304f\u308b\u306e\u3067\u306f\u306a\u3044\u304b\u3068\u4e88\u60f3\u3055\u308c\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: 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id=\"no1\" style=\"text-align: right;\">\uff08\u9023\u8f09\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>\u30d1\u30eb\u30b3\u306e\u4e2d\u306b\u306f\u591a\u304f\u306e\u30aa\u30b7\u30e3\u30ec\u306a\u30c6\u30ca\u30f3\u30c8\u304c\u5165\u3063\u3066\u3044\u307e\u3059\u3002\u30d1\u30eb\u30b3\u306e\u4e2d\u306b\u30c6\u30ca\u30f3\u30c8\u304c\u3042\u308b\u3001\u3059\u306a\u308f\u3061\u300c\u4f55\u304b\u306e\u4e2d\u306b\u3082\u3046\uff11\u3064\u4f55\u304b\u304c\u3042\u308b\u300d\u306e\u3067\u3001\u4e8c\u91cd\u5f0f\u706b\u5c71\u306e\u69cb\u9020\u3067\u3059\u3002\u305d\u308c\u3089\u306e\u30c6\u30ca\u30f3\u30c8\u306f\u3001\u5bb6\u8cc3\u3092\u6255\u3063\u3066\u30d1\u30eb\u30b3\u306b\u51fa\u5e97\u3057\u3001\u5546\u54c1\u3092\u8ca9\u58f2\u3057\u3066\u3044\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":[325,549,611,527],"backnumber":[1960],"series":[851],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-07-07 18:26:44","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/157149"}],"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=157149"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/157149\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=157149"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=157149"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=157149"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=157149"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=157149"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}