{"id":180277,"date":"2019-06-28T17:42:17","date_gmt":"2019-06-28T08:42:17","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=180277"},"modified":"2019-06-28T17:36:26","modified_gmt":"2019-06-28T08:36:26","slug":"ifrs-report-24","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/ifrs-report-24\/","title":{"rendered":"\u300a\u901f\u5831\u89e3\u8aac\u300b IFRS\u7b2c16\u53f7\uff08\u30ea\u30fc\u30b9\uff09\u53ca\u3073\u7c73\u56fd\u57fa\u6e96Topic842\u3092\u4fee\u6b63\u9805\u76ee\u3068\u3057\u3066\u53d6\u308a\u6271\u308f\u306a\u3044\u3053\u3068\u3068\u3057\u305f\u6539\u6b63\u5b9f\u52d9\u5bfe\u5fdc\u5831\u544a\u7b2c18\u53f7\u304c\u516c\u8868\u3055\u308c\u308b\uff5e\u516c\u8868\u65e5\uff082019\u5e74\uff16\u670828\u65e5\uff09\u304b\u3089\u306e\u9069\u7528\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>IFRS\u7b2c16\u53f7\uff08\u30ea\u30fc\u30b9\uff09\u53ca\u3073\u7c73\u56fd\u57fa\u6e96Topic842\u3092\u4fee\u6b63\u9805\u76ee\u3068\u3057\u3066\u53d6\u308a\u6271\u308f\u306a\u3044\u3053\u3068\u3068\u3057\u305f\u6539\u6b63\u5b9f\u52d9\u5bfe\u5fdc\u5831\u544a\u7b2c18\u53f7\u304c\u516c\u8868\u3055\u308c\u308b<\/strong><\/h4>\n<h5 style=\"text-align: center;\"><strong>\uff5e\u516c\u8868\u65e5\uff082019\u5e74\uff16\u670828\u65e5\uff09\u304b\u3089\u306e\u9069\u7528\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>2019\u5e74\uff16\u670828\u65e5\u3001\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u59d4\u54e1\u4f1a\u306f\u3001\u300c\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u4f5c\u6210\u306b\u304a\u3051\u308b\u5728\u5916\u5b50\u4f1a\u793e\u7b49\u306e\u4f1a\u8a08\u51e6\u7406\u306b\u95a2\u3059\u308b\u5f53\u9762\u306e\u53d6\u6271\u3044\u300d\uff08\u5b9f\u52d9\u5bfe\u5fdc\u5831\u544a\u7b2c18\u53f7\u306e\u6539\u6b63\uff09\u3092\u516c\u8868\u3057\u305f\u3002\u3053\u308c\u306b\u3088\u308a\u30012019\u5e74\uff13\u670825\u65e5\u304b\u3089<a title=\"\u300a\u901f\u5831\u89e3\u8aac\u300b ASBJ\u3001\u300c\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u4f5c\u6210\u306b\u304a\u3051\u308b\u5728\u5916\u5b50\u4f1a\u793e\u7b49\u306e\u4f1a\u8a08\u51e6\u7406\u306b\u95a2\u3059\u308b\u5f53\u9762\u306e\u53d6\u6271\u3044\u300d\u306e\u6539\u6b63\u6848\u3092\u516c\u8868\uff5eIFRS\u7b2c16\u53f7\u300c\u30ea\u30fc\u30b9\u300d\u7b49\u3092\u4fee\u6b63\u9805\u76ee\u3068\u3057\u3066\u53d6\u308a\u6271\u308f\u306a\u3044\u3068\u3059\u308b\u63d0\u6848\uff5e\" href=\"https:\/\/profession-net.com\/professionjournal\/ifrs-report-23\/\" target=\"_blank\">\u610f\u898b\u52df\u96c6\u3057\u3066\u3044\u305f\u516c\u958b\u8349\u6848<\/a>\u304c\u78ba\u5b9a\u3059\u308b\u3053\u3068\u306b\u306a\u308b\u3002<!--more--><\/p>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\u3010\u53c2\u8003\u3011\u3000ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8<br \/>\n\u300c<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/jp\/accounting_standards\/practical_solution\/y2019\/2019-0628.html\" target=\"_blank\">\u6539\u6b63\u5b9f\u52d9\u5bfe\u5fdc\u5831\u544a\u7b2c18\u53f7\u300c\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u4f5c\u6210\u306b\u304a\u3051\u308b\u5728\u5916\u5b50\u4f1a\u793e\u7b49\u306e\u4f1a\u8a08\u51e6\u7406\u306b\u95a2\u3059\u308b\u5f53\u9762\u306e\u53d6\u6271\u3044\u300d\u306e\u516c\u8868<\/a>\u300d<br \/>\n<\/div><\/div>\n<p>\u3053\u308c\u306f\u3001\u5728\u5916\u5b50\u4f1a\u793e\u7b49\u306b\u304a\u3044\u3066\u56fd\u969b\u8ca1\u52d9\u5831\u544a\u57fa\u6e96\u7b2c16\u53f7\u300c\u30ea\u30fc\u30b9\u300d\uff08\u4ee5\u4e0b\u300cIFRS \u7b2c16\u53f7\u300c\u30ea\u30fc\u30b9\u300d\u300d\u3068\u3044\u3046\uff09\u53ca\u3073\u7c73\u56fd\u4f1a\u8a08\u57fa\u6e96\u4f1a\u8a08\u57fa\u6e96\u66f4\u65b0\u66f8\u7b2c2016-02\u53f7\u300c\u30ea\u30fc\u30b9\uff08Topic 842\uff09\u300d\u306e\u53d6\u6271\u3044\u3092\u793a\u3059\u3082\u306e\u3067\u3042\u308b\u3002\u516c\u958b\u8349\u6848\u306b\u5bfe\u3059\u308b<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/jp\/accounting_standards\/exposure_draft\/y2019\/2019-0325\/comment.html\" target=\"_blank\">\u4e3b\u306a\u30b3\u30e1\u30f3\u30c8\u306e\u6982\u8981\u3068\u305d\u306e\u5bfe\u5fdc<\/a>\u3082\u516c\u8868\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>\u306a\u304a\u3001\u308f\u304c\u56fd\u306e\u4f1a\u8a08\u57fa\u6e96\u306b\u304a\u3051\u308b\u30ea\u30fc\u30b9\u4f1a\u8a08\u306e\u53d6\u7d44\u307f\u306f\u3001\u5225\u9014\u3001\u5be9\u8b70\u3092\u884c\u3063\u3066\u3044\u308b\u3068\u306e\u3053\u3068\u3067\u3042\u308b\u3002<\/p>\n<p>\u6587\u4e2d\u3001\u610f\u898b\u306b\u95a2\u3059\u308b\u90e8\u5206\u306f\u3001\u79c1\u898b\u3067\u3042\u308b\u3053\u3068\u3092\u7533\u3057\u6dfb\u3048\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2161\u3000\u4e3b\u306a\u5185\u5bb9<\/strong><\/h4>\n<p>\u5b9f\u52d9\u5bfe\u5fdc\u5831\u544a\u7b2c18\u53f7\u306b\u304a\u3044\u3066\u3001IFRS \u7b2c16\u53f7\u300c\u30ea\u30fc\u30b9\u300d\u53ca\u3073\u7c73\u56fd\u4f1a\u8a08\u57fa\u6e96\u4f1a\u8a08\u57fa\u6e96\u66f4\u65b0\u66f8\u7b2c2016\uff0d02\u53f7\u300c\u30ea\u30fc\u30b9\uff08Topic 842\uff09\u300d\u3092\u4fee\u6b63\u9805\u76ee\u3068\u3057\u3066\u53d6\u308a\u6271\u308f\u306a\u3044\u3053\u3068\u3068\u3059\u308b\u3002<\/p>\n<p>\u516c\u958b\u8349\u6848\u306b\u5bfe\u3057\u3066\u3001IFRS\u7b2c16\u53f7\u7b49\u306b\u3064\u3044\u3066\u3001\u5b9f\u52d9\u5bfe\u5fdc\u5831\u544a\u7b2c18\u53f7\u3067\u4fee\u6b63\u9805\u76ee\u3068\u3057\u306a\u3044\u5834\u5408\u3001\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u306e\u8868\u793a\u3084\u958b\u793a\uff08\u6ce8\u8a18\uff09\u306e\u53d6\u6271\u3044\u306b\u3064\u3044\u3066\u3001\u6574\u7406\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3068\u306e\u30b3\u30e1\u30f3\u30c8\u304c\u5bc4\u305b\u3089\u308c\u305f\u304c\u3001\u4eee\u306bIFRS\u7b2c16\u53f7\u53ca\u3073Topic842\u306b\u3064\u3044\u3066\u8868\u793a\u53ca\u3073\u6ce8\u8a18\u306e\u8ad6\u70b9\u3092\u691c\u8a0e\u3059\u308b\u5834\u5408\u3001IFRS\u7b2c16\u53f7\u53ca\u3073Topic842\u306b\u95a2\u3059\u308b\u8ad6\u70b9\u306b\u3068\u3069\u307e\u3089\u306a\u3044\u3082\u306e\u3068\u8003\u3048\u3089\u308c\u308b\u305f\u3081\u3001\u7279\u6bb5\u306e\u5bfe\u5fdc\u306f\u884c\u308f\u306a\u3044\u3053\u3068\u3068\u3057\u305f\u3068\u306e\u5bfe\u5fdc\u304c\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\uff08\u8ad6\u70b9\u306e\u9805\u76ee\uff08\uff14\uff09\uff09\u3002<\/p>\n<p>\u306a\u304a\u3001\u300c\u6301\u5206\u6cd5\u9069\u7528\u95a2\u9023\u4f1a\u793e\u306e\u4f1a\u8a08\u51e6\u7406\u306b\u95a2\u3059\u308b\u5f53\u9762\u306e\u53d6\u6271\u3044\u300d\uff08\u5b9f\u52d9\u5bfe\u5fdc\u5831\u544a\u7b2c24\u53f7\uff09\u3067\u306f\u3001\u5f53\u9762\u306e\u9593\u3001\u300c\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u4f5c\u6210\u306b\u304a\u3051\u308b\u5728\u5916\u5b50\u4f1a\u793e\u7b49\u306e\u4f1a\u8a08\u51e6\u7406\u306b\u95a2\u3059\u308b\u5f53\u9762\u306e\u53d6\u6271\u3044\u300d\uff08\u5b9f\u52d9\u5bfe\u5fdc\u5831\u544a\u7b2c18\u53f7\uff09\u306b\u6e96\u3058\u3066\u884c\u3046\u3053\u3068\u304c\u3067\u304d\u308b\u3082\u306e\u3068\u3059\u308b\u898f\u5b9a\u304c\u3042\u308b\u3002<\/p>\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>\u5b9f\u52d9\u5bfe\u5fdc\u5831\u544a\u7b2c18\u53f7\u306e\u6539\u6b63\u306f\u3001\u516c\u8868\u65e5\uff082019\u5e74\uff16\u670828\u65e5\uff09\u4ee5\u5f8c\u9069\u7528\u3059\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>2019\u5e74\uff16\u670828\u65e5\u3001\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u59d4\u54e1\u4f1a\u306f\u3001\u300c\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u4f5c\u6210\u306b\u304a\u3051\u308b\u5728\u5916\u5b50\u4f1a\u793e\u7b49\u306e\u4f1a\u8a08\u51e6\u7406\u306b\u95a2\u3059\u308b\u5f53\u9762\u306e\u53d6\u6271\u3044\u300d\uff08\u5b9f\u52d9\u5bfe\u5fdc\u5831\u544a\u7b2c18\u53f7\u306e\u6539\u6b63\uff09\u3092\u516c\u8868\u3057\u305f\u3002\u3053\u308c\u306b\u3088\u308a\u30012019\u5e74\uff13\u670825\u65e5\u304b\u3089\u610f\u898b\u52df\u96c6\u3057\u3066\u3044\u305f\u516c\u958b\u8349\u6848\u304c\u78ba\u5b9a\u3059\u308b\u3053\u3068\u306b\u306a\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":[370,178,180,167,231,289,274],"tags":[325,476,475,302,327],"backnumber":[2000],"series":[],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-04-16 14:21:27","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/180277"}],"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=180277"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/180277\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=180277"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=180277"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=180277"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=180277"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=180277"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}