{"id":188967,"date":"2019-11-01T10:55:09","date_gmt":"2019-11-01T01:55:09","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=188967"},"modified":"2019-11-01T10:55:09","modified_gmt":"2019-11-01T01:55:09","slug":"retrace-report","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/retrace-report\/","title":{"rendered":"\u300a\u901f\u5831\u89e3\u8aac\u300b \u95a2\u9023\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u7b49\u306e\u5b9a\u3081\u304c\u660e\u3089\u304b\u3067\u306a\u3044\u5834\u5408\u306e\u6ce8\u8a18\u4e8b\u9805\u5145\u5b9f\u3092\u76ee\u7684\u3068\u3057\u305f\u300c\u4f1a\u8a08\u65b9\u91dd\u306e\u958b\u793a\u3001\u4f1a\u8a08\u4e0a\u306e\u5909\u66f4\u53ca\u3073\u8aa4\u8b2c\u306e\u8a02\u6b63\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\uff08\u6848\uff09\u300d\u304c\u516c\u8868\u3055\u308c\u308b"},"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>\u95a2\u9023\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u7b49\u306e\u5b9a\u3081\u304c\u660e\u3089\u304b\u3067\u306a\u3044\u5834\u5408\u306e\u6ce8\u8a18\u4e8b\u9805\u5145\u5b9f\u3092\u76ee\u7684\u3068\u3057\u305f\u300c\u4f1a\u8a08\u65b9\u91dd\u306e\u958b\u793a\u3001\u4f1a\u8a08\u4e0a\u306e\u5909\u66f4\u53ca\u3073\u8aa4\u8b2c\u306e\u8a02\u6b63\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\uff08\u6848\uff09\u300d\u304c\u516c\u8868\u3055\u308c\u308b<\/strong><\/h4>\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\u5e7410\u670830\u65e5\u3001\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u59d4\u54e1\u4f1a\u306f\u3001\u300c\u4f1a\u8a08\u65b9\u91dd\u306e\u958b\u793a\u3001\u4f1a\u8a08\u4e0a\u306e\u5909\u66f4\u53ca\u3073\u8aa4\u8b2c\u306e\u8a02\u6b63\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\uff08\u6848\uff09\u300d\uff08\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u516c\u958b\u8349\u6848\u7b2c69\u53f7\u3002\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u7b2c24\u53f7\u306e\u6539\u6b63\u6848\uff09\u3092\u516c\u8868\u3057\u3001\u610f\u898b\u52df\u96c6\u3092\u884c\u3063\u3066\u3044\u308b\u3002<\/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\/exposure_draft\/y2019\/2019-1030-3.html\" target=\"_blank\">\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u516c\u958b\u8349\u6848\u7b2c69\u53f7\uff08\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u7b2c24\u53f7\u306e\u6539\u6b63\u6848\uff09\u300c\u4f1a\u8a08\u65b9\u91dd\u306e\u958b\u793a\u3001\u4f1a\u8a08\u4e0a\u306e\u5909\u66f4\u53ca\u3073\u8aa4\u8b2c\u306e\u8a02\u6b63\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\uff08\u6848\uff09\u300d\u306e\u516c\u8868<\/a>\u300d<br \/>\n<\/div><\/div>\n<p>\u3053\u308c\u306f\u3001\u300c\u95a2\u9023\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u7b49\u306e\u5b9a\u3081\u304c\u660e\u3089\u304b\u3067\u306a\u3044\u5834\u5408\u306b\u63a1\u7528\u3057\u305f\u4f1a\u8a08\u51e6\u7406\u306e\u539f\u5247\u53ca\u3073\u624b\u7d9a\u300d\u306b\u4fc2\u308b\u6ce8\u8a18\u60c5\u5831\u306e\u5145\u5b9f\u3092\u56f3\u308b\u3082\u306e\u3067\u3042\u308b\u3002<\/p>\n<p>\u4f1a\u8a08\u57fa\u6e96\u306e\u540d\u79f0\u306b\u3064\u3044\u3066\u306f\u3001\u300c\u4f1a\u8a08\u4e0a\u306e\u5909\u66f4\u53ca\u3073\u8aa4\u8b2c\u306e\u8a02\u6b63\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u300d\uff08\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u7b2c24\u53f7\uff09\u304b\u3089\u300c<span style=\"border-bottom: solid 1px #B22222;\">\u4f1a\u8a08\u65b9\u91dd\u306e\u958b\u793a\u3001<\/span>\u4f1a\u8a08\u4e0a\u306e\u5909\u66f4\u53ca\u3073\u8aa4\u8b2c\u306e\u8a02\u6b63\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u300d\uff08\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u7b2c24\u53f7\uff09\u3078\u6539\u6b63\u3059\u308b\u3053\u3068\u3092\u63d0\u6848\u3057\u3066\u3044\u308b\u3002<\/p>\n<p>\u610f\u898b\u52df\u96c6\u671f\u9593\u306f2020\u5e74\uff11\u670810\u65e5\u307e\u3067\u3067\u3042\u308b\u3002<br \/>\n\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<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff11\u3000\u95a2\u9023\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u7b49\u306e\u5b9a\u3081\u304c\u660e\u3089\u304b\u3067\u306a\u3044\u5834\u5408<\/strong><\/h4>\n<p>\u300c\u95a2\u9023\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u7b49\u306e\u5b9a\u3081\u304c\u660e\u3089\u304b\u3067\u306a\u3044\u5834\u5408\u300d\u3068\u306f\u3001\u7279\u5b9a\u306e\u4f1a\u8a08\u4e8b\u8c61\u7b49\u306b\u5bfe\u3057\u3066\u9069\u7528\u3057\u5f97\u308b\u5177\u4f53\u7684\u306a\u4f1a\u8a08\u57fa\u6e96\u7b49\u306e\u5b9a\u3081\u304c\u5b58\u5728\u3057\u306a\u3044\u305f\u3081\u3001\u4f1a\u8a08\u51e6\u7406\u306e\u539f\u5247\u53ca\u3073\u624b\u7d9a\u3092\u7b56\u5b9a\u3057\u3066\u9069\u7528\u3059\u308b\u5834\u5408\u3067\u3042\u308b\uff08\u516c\u958b\u8349\u6848\uff14\uff0d\uff12\u9805\uff09\u3002<\/p>\n<p>\u3053\u308c\u306b\u95a2\u9023\u3057\u3066\u6b21\u306e\u3053\u3068\u304c\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\uff08\u516c\u958b\u8349\u684844\uff0d\uff14\u9805\u300144\uff0d\uff15\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:#4682B4;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #4682b4;\">\u2460<\/span>\u3000\u4f8b\u3048\u3070\u3001\u95a2\u9023\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u7b49\u304c\u5b58\u5728\u3057\u306a\u3044\u65b0\u305f\u306a\u53d6\u5f15\u3084\u7d4c\u6e08\u4e8b\u8c61\u304c\u51fa\u73fe\u3057\u305f\u5834\u5408\u306b\u9069\u7528\u3059\u308b\u4f1a\u8a08\u51e6\u7406\u306e\u539f\u5247\u53ca\u3073\u624b\u7d9a\u3067\u91cd\u8981\u6027\u304c\u3042\u308b\u3082\u306e\u304c\u8a72\u5f53\u3059\u308b\u3068\u8003\u3048\u3089\u308c\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #4682b4;\">\u2461<\/span>\u3000\u5bfe\u8c61\u3068\u3059\u308b\u4f1a\u8a08\u4e8b\u8c61\u7b49\u81ea\u4f53\u306b\u95a2\u3057\u3066\u9069\u7528\u3055\u308c\u308b\u4f1a\u8a08\u57fa\u6e96\u7b49\u306b\u3064\u3044\u3066\u306f\u660e\u3089\u304b\u3067\u306f\u306a\u3044\u3082\u306e\u306e\u3001\u53c2\u8003\u3068\u306a\u308b\u65e2\u5b58\u306e\u4f1a\u8a08\u57fa\u6e96\u7b49\uff08\u4ed6\u306e\u4f1a\u8a08\u57fa\u6e96\u8a2d\u5b9a\u4e3b\u4f53\u304c\u5b9a\u3081\u305f\u4f1a\u8a08\u57fa\u6e96\u7b49\u3092\u542b\u3080\uff09\u304c\u3042\u308b\u5834\u5408\u306b\u306f\u3001\u5f53\u8a72\u65e2\u5b58\u306e\u4f1a\u8a08\u57fa\u6e96\u7b49\u304c\u5b9a\u3081\u308b\u4f1a\u8a08\u51e6\u7406\u306e\u539f\u5247\u53ca\u3073\u624b\u7d9a\u3082\u542b\u307e\u308c\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #4682b4;\">\u2462<\/span>\u3000\u4f1a\u8a08\u57fa\u6e96\u7b49\u306b\u306f\u3001\u4e00\u822c\u306b\u516c\u6b63\u59a5\u5f53\u3068\u8a8d\u3081\u3089\u308c\u308b\u4f1a\u8a08\u51e6\u7406\u306e\u539f\u5247\u53ca\u3073\u624b\u7d9a\u3092\u660e\u6587\u5316\u3057\u3066\u5b9a\u3081\u305f\u3082\u306e\uff08\u6cd5\u4ee4\u7b49\uff09\u3082\u542b\u307e\u308c\u308b\uff08\u300c\u4f1a\u8a08\u4e0a\u306e\u5909\u66f4\u53ca\u3073\u8aa4\u8b2c\u306e\u8a02\u6b63\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u306e\u9069\u7528\u6307\u91dd\u300d\uff08\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u9069\u7528\u6307\u91dd\u7b2c24\u53f7\uff09\uff15\u9805\u53ca\u307316\u9805\uff09\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #4682b4;\">\u2463<\/span>\u3000\u3053\u308c\u3092\u8e0f\u307e\u3048\u308b\u3068\u3001\u300c\u95a2\u9023\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u7b49\u306e\u5b9a\u3081\u304c\u660e\u3089\u304b\u3067\u306a\u3044\u5834\u5408\u300d\u306b\u306f\u300144\uff0d\uff14\u9805\u306b\u52a0\u3048\u3066\u3001\u696d\u754c\u306e\u5b9f\u52d9\u6163\u884c\u3068\u3055\u308c\u3066\u3044\u308b\u4f1a\u8a08\u51e6\u7406\u65b9\u6cd5\u3067\u91cd\u8981\u6027\u304c\u3042\u308b\u3082\u306e\u3082\u8a72\u5f53\u3059\u308b\u3068\u8003\u3048\u3089\u308c\u3001\u4f01\u696d\u304c\u6240\u5c5e\u3059\u308b\u696d\u754c\u56e3\u4f53\u304c\u5f53\u8a72\u56e3\u4f53\u306b\u6240\u5c5e\u3059\u308b\u5404\u4f01\u696d\u306b\u5bfe\u3057\u3066\u901a\u77e5\u3059\u308b\u4f1a\u8a08\u51e6\u7406\u65b9\u6cd5\u304c\u542b\u307e\u308c\u308b\u3002<\/p>\n<\/div>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff12\u3000\u4f1a\u8a08\u65b9\u91dd\u306e\u4f8b<\/strong><\/h4>\n<p>\u300c\u4f01\u696d\u4f1a\u8a08\u539f\u5247\u300d\u6ce8\u89e3\uff08\u6ce8\uff11\uff0d\uff12\uff09\u306e\u5b9a\u3081\u3092\u5f15\u7d99\u304e\u3001\u300c\u8ca1\u52d9\u8af8\u8868\u306b\u306f\u3001\u91cd\u8981\u306a\u4f1a\u8a08\u65b9\u91dd\u306b\u3064\u3044\u3066\u3001\u63a1\u7528\u3057\u305f\u4f1a\u8a08\u51e6\u7406\u306e\u539f\u5247\u53ca\u3073\u624b\u7d9a\u306e\u6982\u8981\u3092\u6ce8\u8a18\u3059\u308b\u300d\u3068\u3057\u3001\u6b21\u306e\u4f8b\u3092\u793a\u3057\u3066\u3044\u308b\u3002\u306a\u304a\u3001\u4f1a\u8a08\u57fa\u6e96\u7b49\u306e\u5b9a\u3081\u304c\u660e\u3089\u304b\u3067\u3042\u308a\u3001\u5f53\u8a72\u4f1a\u8a08\u57fa\u6e96\u7b49\u306b\u304a\u3044\u3066\u4ee3\u66ff\u7684\u306a\u4f1a\u8a08\u51e6\u7406\u306e\u539f\u5247\u53ca\u3073\u624b\u7d9a\u304c\u8a8d\u3081\u3089\u308c\u3066\u3044\u306a\u3044\u5834\u5408\u306b\u306f\u3001\u5f53\u8a72\u4f1a\u8a08\u65b9\u91dd\u306e\u6ce8\u8a18\u3092\u7701\u7565\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\uff08\u516c\u958b\u8349\u6848\uff14\uff0d\uff13\u9805\uff5e\uff14\uff0d\uff15\u9805\u300128\uff0d\uff12\u9805\u300129\uff0d\uff12\u9805\uff09\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; 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