{"id":18898,"date":"2013-06-25T13:58:46","date_gmt":"2013-06-25T04:58:46","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=18898"},"modified":"2013-12-04T17:28:36","modified_gmt":"2013-12-04T08:28:36","slug":"ifrs-report-4","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/ifrs-report-4\/","title":{"rendered":"\u300a\u901f\u5831\u89e3\u8aac\u300b \u300c\u56fd\u969b\u4f1a\u8a08\u57fa\u6e96\uff08IFRS\uff09\u3078\u306e\u5bfe\u5fdc\u306e\u3042\u308a\u65b9\u306b\u95a2\u3059\u308b\u5f53\u9762\u306e\u65b9\u91dd\u300d\u306e\u89e3\u8aac"},"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\u56fd\u969b\u4f1a\u8a08\u57fa\u6e96\uff08IFRS\uff09\u3078\u306e<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u5bfe\u5fdc\u306e\u3042\u308a\u65b9\u306b\u95a2\u3059\u308b<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u5f53\u9762\u306e\u65b9\u91dd\u300d<\/strong><strong style=\"font-size: 1em;\">\u306e\u89e3\u8aac<\/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><strong>\u2160\u3000\u306f\u3058\u3081\u306b<\/strong><\/h4>\n<p>\u5e73\u621025\u5e74\uff16\u670819\u65e5\u3001\u4f01\u696d\u4f1a\u8a08\u5be9\u8b70\u4f1a\u306f\u3001\u300c\u56fd\u969b\u4f1a\u8a08\u57fa\u6e96\uff08IFRS\uff09\u3078\u306e\u5bfe\u5fdc\u306e\u3042\u308a\u65b9\u306b\u95a2\u3059\u308b\u5f53\u9762\u306e\u65b9\u91dd\u300d\uff08\u4ee5\u4e0b\u300c\u5f53\u9762\u306e\u65b9\u91dd\u300d\u3068\u3044\u3046\uff09\u3092\u516c\u8868\u3057\u305f\u3002<\/p>\n<p>\u672c\u7a3f\u3067\u306f\u3001\u5f53\u9762\u306e\u65b9\u91dd\u306e\u6982\u8981\u306b\u3064\u3044\u3066\u8ff0\u3079\u308b\u304c\u3001\u5177\u4f53\u7684\u306a\u5185\u5bb9\u3092\u7406\u89e3\u3059\u308b\u305f\u3081\u306b\u3001\u305c\u3072\u3001\u300c\u5f53\u9762\u306e\u65b9\u91dd\u300d\u81ea\u4f53\u3092\u304a\u8aad\u307f\u3044\u305f\u3060\u304d\u305f\u3044\u3002<br 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target=\"_blank\">\u300c\u56fd\u969b\u4f1a\u8a08\u57fa\u6e96\uff08IFRS\uff09\u3078\u306e\u5bfe\u5fdc\u306e\u3042\u308a\u65b9\u306b\u95a2\u3059\u308b\u5f53\u9762\u306e\u65b9\u91dd\u300d\u306e\u516c\u8868\u306b\u3064\u3044\u3066<\/a>\u300d<\/div><\/div>\n<p>&nbsp;<\/p>\n<h4><strong>\u2161\u3000\u300c\u5f53\u9762\u306e\u65b9\u91dd\u300d\u306e\u5185\u5bb9<\/strong><\/h4>\n<p>\u300cIFRS\u3078\u306e\u5bfe\u5fdc\u306e\u3042\u308a\u65b9\u306b\u95a2\u3059\u308b\u57fa\u672c\u7684\u306a\u8003\u3048\u65b9\u300d\u3067\u306f\u3001\u300c\u5358\u4e00\u3067\u9ad8\u54c1\u8cea\u306a\u56fd\u969b\u57fa\u6e96\u3092\u7b56\u5b9a\u3059\u308b\u300d\u3068\u3044\u3046\u76ee\u6a19\u304c\u30b0\u30ed\u30fc\u30d0\u30eb\u306b\u5b9f\u73fe\u3055\u308c\u3066\u3044\u304f\u3053\u3068\u306f\u3001\u4e16\u754c\u7d4c\u6e08\u306e\u52b9\u7387\u5316\u30fb\u6d3b\u6027\u5316\u3092\u56f3\u308b\u89b3\u70b9\u304b\u3089\u6709\u52b9\u3067\u3042\u308b\u3068\u3057\u3001\u6211\u304c\u56fd\u3068\u3057\u3066\u3082\u3053\u306e\u76ee\u6a19\u3092\u5b9f\u73fe\u3057\u3066\u3044\u304f\u305f\u3081\u306b\u4e3b\u4f53\u7684\u306b\u53d6\u308a\u7d44\u3080\u3053\u3068\u306f\u91cd\u8981\u3067\u3042\u308b\u3068\u8ff0\u3079\u308b\u306a\u3069\u3001\u591a\u304f\u306e\u4e8b\u9805\u304c\u53d6\u308a\u4e0a\u3052\u3089\u308c\u3066\u3044\u308b\u3002<!--more--><\/p>\n<p>\u306a\u304b\u3067\u3082\u3001IFRS\u7b56\u5b9a\u3078\u306e\u65e5\u672c\u306e\u767a\u8a00\u6a29\u3092\u78ba\u4fdd\u3057\u3066\u3044\u304f\u3053\u3068\u304c\u3068\u308a\u308f\u3051\u91cd\u8981\u3068\u306a\u308b\u3068\u3057\u3001IFRS\u8ca1\u56e3\u3078\u306e\u4eba\u7684\u30fb\u8cc7\u91d1\u7684\u8ca2\u732e\u3092\u7d99\u7d9a\u3059\u308b\u3068\u3068\u3082\u306b\u3001IFRS\u8ca1\u56e3\u30e2\u30cb\u30bf\u30ea\u30f3\u30b0\u30fb\u30dc\u30fc\u30c9\u306e\u30e1\u30f3\u30d0\u30fc\u8981\u4ef6\u3067\u3042\u308b\u300cIFRS\u306e\u4f7f\u7528\uff08\u5f37\u5236\u53c8\u306f\u4efb\u610f\u306e\u9069\u7528\u3092\u901a\u3058\u305fIFRS\u306e\u9855\u8457\u306a\u4f7f\u7528\uff09\u300d\u3092\u52d8\u6848\u3057\u306a\u304c\u3089\u3001\u65e5\u672c\u306eIFRS\u3078\u306e\u614b\u5ea6\u3092\u3088\u308a\u660e\u78ba\u306b\u3059\u308b\u3053\u3068\u3092\u691c\u8a0e\u3057\u3066\u3044\u304f\u5fc5\u8981\u304c\u3042\u308b\u3068\u8ff0\u3079\u3066\u3044\u308b\u3053\u3068\u306f\u6ce8\u76ee\u3055\u308c\u308b\u3002<\/p>\n<p>\u300c\u5f53\u9762\u306e\u65b9\u91dd\u300d\u306f\u3001\u307e\u305a\u306fIFRS\u306e\u4efb\u610f\u9069\u7528\u306e\u7a4d\u4e0a\u3052\u3092\u56f3\u308b\u3053\u3068\u304c\u91cd\u8981\u3067\u3042\u308b\u3068\u8003\u3048\u3066\u3001\u6b21\u306e\u4e8b\u9805\u306b\u3064\u3044\u3066\u8ff0\u3079\u3066\u3044\u308b\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:14px; line-height:24px;background-color:#FFFFFF;color:#000000;border-color:#000080;\">\n\t\t<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\u2460\u3000\u4efb\u610f\u9069\u7528\u8981\u4ef6\u306e\u7de9\u548c<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\u2461\u3000IFRS\u306e\u9069\u7528\u306e\u65b9\u6cd5<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\u2462\u3000\u5358\u4f53\u958b\u793a\u306e\u7c21\u7d20\u5316<\/p>\n<\/div>\n<h4><strong>\uff11\u3000IFRS\u306e\u5f37\u5236\u9069\u7528\u306e\u662f\u975e\u7b49<\/strong><\/h4>\n<p>\u6211\u304c\u56fd\u306b\u304a\u3051\u308bIFRS\u306e\u5f37\u5236\u9069\u7528\u306e\u662f\u975e\u7b49\u306b\u3064\u3044\u3066\u306f\u3001\u8af8\u60c5\u52e2\u3092\u52d8\u6848\u3059\u308b\u3068\u3001\u672a\u3060\u305d\u306e\u5224\u65ad\u3092\u3059\u3079\u304d\u72b6\u6cc1\u306b\u306a\u3044\u3082\u306e\u3068\u8003\u3048\u3089\u308c\u308b\u3068\u8ff0\u3079\u3001\u4eca\u5f8c\u3001\u4efb\u610f\u9069\u7528\u4f01\u696d\u6570\u306e\u63a8\u79fb\u3082\u542b\u3081\u4eca\u56de\u306e\u63aa\u7f6e\u306e\u9054\u6210\u72b6\u6cc1\u3092\u691c\u8a3c\u30fb\u78ba\u8a8d\u3059\u308b\u4e00\u65b9\u3067\u3001\u7c73\u56fd\u306e\u52d5\u5411\u53ca\u3073IFRS\u306e\u57fa\u6e96\u958b\u767a\u306e\u72b6\u6cc1\u7b49\u306e\u56fd\u969b\u7684\u306a\u60c5\u52e2\u3092\u898b\u6975\u3081\u306a\u304c\u3089\u3001\u95a2\u4fc2\u8005\u306b\u3088\u308b\u8b70\u8ad6\u3092\u884c\u3063\u3066\u3044\u304f\u3053\u3068\u304c\u9069\u5f53\u3067\u3042\u308b\u3068\u3057\u3066\u3044\u308b\u3002<\/p>\n<p>\u305d\u306e\u3046\u3048\u3067\u3001\u4eee\u306b\u5f37\u5236\u9069\u7528\u3092\u884c\u3046\u3053\u3068\u3068\u306a\u3063\u305f\u5834\u5408\u306b\u306f\u3001\u5341\u5206\u306a\u6e96\u5099\u671f\u9593\u3092\u8a2d\u3051\u308b\u5fc5\u8981\u304c\u3042\u308b\u3068\u8ff0\u3079\u3066\u3044\u308b\u3002<\/p>\n<h4><strong>\uff12\u3000\u4efb\u610f\u9069\u7528\u8981\u4ef6\u306e\u7de9\u548c<\/strong><\/h4>\n<p>IFRS\u306e\u4efb\u610f\u9069\u7528\u8981\u4ef6\u306e\u3046\u3061\u3001IFRS\u306b\u57fa\u3065\u3044\u3066\u4f5c\u6210\u3059\u308b\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u306e\u9069\u6b63\u6027\u3092\u78ba\u4fdd\u3059\u308b\u53d6\u7d44\u307f\u30fb\u4f53\u5236\u6574\u5099\u306e\u8981\u4ef6\u306f\u7dad\u6301\u3059\u308b\u3053\u3068\u3068\u3057\u3001\u300c\u4e0a\u5834\u4f01\u696d\u300d\u53ca\u3073\u300c\u56fd\u969b\u7684\u306a\u8ca1\u52d9\u6d3b\u52d5\u30fb\u4e8b\u696d\u6d3b\u52d5\u300d\u306e\u8981\u4ef6\u306f\u64a4\u5ec3\u3059\u308b\u3002<\/p>\n<h4><strong>\uff13\u3000IFRS\u306e\u9069\u7528\u306e\u65b9\u6cd5<\/strong><\/h4>\n<p>\u30d4\u30e5\u30a2\u306aIFRS\u306e\u307b\u304b\u306b\u3001\u6211\u304c\u56fd\u306b\u304a\u3044\u3066\u3082\u3001\u300c\u3042\u308b\u3079\u304dIFRS\u300d\u3042\u308b\u3044\u306f\u300c\u6211\u304c\u56fd\u306b\u9069\u3057\u305fIFRS\u300d\u3068\u3044\u3063\u305f\u89b3\u70b9\u304b\u3089\u3001\u500b\u5225\u57fa\u6e96\u3092\u4e00\u3064\u4e00\u3064\u691c\u8a0e\u3057\u3001\u5fc5\u8981\u304c\u3042\u308c\u3070\u4e00\u90e8\u57fa\u6e96\u3092\u524a\u9664\u53c8\u306f\u4fee\u6b63\u3057\u3066\u63a1\u629e\u3059\u308b\u30a8\u30f3\u30c9\u30fc\u30b9\u30e1\u30f3\u30c8\u306e\u4ed5\u7d44\u307f\u3092\u8a2d\u3051\u308b\u3053\u3068\u304c\u8ff0\u3079\u3089\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>\u3053\u306e\u7d50\u679c\u3001\u6211\u304c\u56fd\u306b\u304a\u3044\u3066\u306f\u3001\u6b21\u306e\uff14\u3064\u306e\u4f1a\u8a08\u57fa\u6e96\u304c\u4e26\u5b58\u3059\u308b\u3053\u3068\u306b\u306a\u308b\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:14px; line-height:24px;background-color:#FFFFFF;color:#000000;border-color:#FF8C00;\">\n\t\t<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\u2460\u3000\u65e5\u672c\u57fa\u6e96<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\u2461\u3000\u7c73\u56fd\u57fa\u6e96<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\u2462\u3000\u30d4\u30e5\u30a2IFRS<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\u2463\u3000\u30a8\u30f3\u30c9\u30fc\u30b9\u30e1\u30f3\u30c8\u3055\u308c\u305fIFRS<\/p>\n<\/div>\n<h4><strong>\uff14\u3000\u5358\u4f53\u958b\u793a\u306e\u7c21\u7d20\u5316<\/strong><\/h4>\n<p>\u73fe\u5728\u3001\u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8\u306b\u304a\u3044\u3066\u306f\u3001\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u306e\u958b\u793a\u304c\u4e2d\u5fc3\u3067\u3042\u308b\u3053\u3068\u304b\u3089\u3001\u5236\u5ea6\u306e\u8da3\u65e8\u3092\u8e0f\u307e\u3048\u3001\u5358\u4f53\u958b\u793a\u306e\u7c21\u7d20\u5316\u306b\u3064\u3044\u3066\u691c\u8a0e\u3059\u308b\u3053\u3068\u304c\u9069\u5f53\u3067\u3042\u308b\u3068\u8ff0\u3079\u3089\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>\u5358\u4f53\u958b\u793a\u306e\u7c21\u7d20\u5316\u306e\u65b9\u91dd\u306b\u3064\u3044\u3066\u3001\u672c\u8868\uff08\u8cb8\u501f\u5bfe\u7167\u8868\u3001\u640d\u76ca\u8a08\u7b97\u66f8\u53ca\u3073\u682a\u4e3b\u8cc7\u672c\u7b49\u5909\u52d5\u8a08\u7b97\u66f8\uff09\u306b\u95a2\u3057\u3066\u306f\u3001\u5927\u591a\u6570\u306e\u4f01\u696d\u304c\u7d4c\u56e3\u9023\u30e2\u30c7\u30eb\u3092\u4f7f\u7528\u3057\u3066\u3044\u308b\u72b6\u6cc1\u3092\u8e0f\u307e\u3048\u308c\u3070\u3001\u4f1a\u793e\u6cd5\u306e\u8a08\u7b97\u66f8\u985e\u3068\u91d1\u5546\u6cd5\u306e\u8ca1\u52d9\u8af8\u8868\u3068\u3067\u306f\u958b\u793a\u6c34\u6e96\u304c\u5927\u304d\u304f\u7570\u306a\u3089\u306a\u3044\u305f\u3081\u3001\u4f1a\u793e\u6cd5\u306e\u8981\u6c42\u6c34\u6e96\u306b\u7d71\u4e00\u3059\u308b\u3053\u3068\u3092\u57fa\u672c\u3068\u3059\u308b\u3053\u3068\u306a\u3069\u306e\u8003\u3048\u65b9\u304c\u793a\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 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