{"id":204012,"date":"2020-06-04T18:35:05","date_gmt":"2020-06-04T09:35:05","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=204012"},"modified":"2020-06-04T18:35:05","modified_gmt":"2020-06-04T09:35:05","slug":"release-report-138","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/release-report-138\/","title":{"rendered":"\u300a\u901f\u5831\u89e3\u8aac\u300b \u4f1a\u8a08\u58eb\u5354\u4f1a\u53ca\u3073\u91d1\u878d\u5e81\u3088\u308aCOVID-19\u306b\u4fc2\u308b\u76e3\u67fb\u306e\u56fd\u969b\u52d5\u5411\uff08\u7ffb\u8a33\u60c5\u5831\uff09\u304c\u7d9a\u3051\u3066\u516c\u8868\u3055\u308c\u308b\uff5e\u7d99\u7d9a\u4f01\u696d\u306e\u524d\u63d0\u306e\u8a55\u4fa1\u3001\u5f8c\u767a\u4e8b\u8c61\u3001\u91d1\u878d\u5546\u54c1\u3001\u958b\u793a\u306e\u91cd\u8981\u6027\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>\u4f1a\u8a08\u58eb\u5354\u4f1a\u53ca\u3073\u91d1\u878d\u5e81\u3088\u308a<br \/>\nCOVID-19\u306b\u4fc2\u308b\u76e3\u67fb\u306e\u56fd\u969b\u52d5\u5411\uff08\u7ffb\u8a33\u60c5\u5831\uff09\u304c\u7d9a\u3051\u3066\u516c\u8868\u3055\u308c\u308b<\/strong><\/h4>\n<h5 style=\"text-align: center;\"><strong>\uff5e\u7d99\u7d9a\u4f01\u696d\u306e\u524d\u63d0\u306e\u8a55\u4fa1\u3001\u5f8c\u767a\u4e8b\u8c61\u3001\u91d1\u878d\u5546\u54c1\u3001\u958b\u793a\u306e\u91cd\u8981\u6027\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>\u56fd\u969b\u76e3\u67fb\u30fb\u4fdd\u8a3c\u57fa\u6e96\u5be9\u8b70\u4f1a\uff08IAASB\uff09\u306f\u3001\u6b21\u306e\u6587\u66f8\u3092\u516c\u8868\u3057\u3066\u3044\u308b\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:#b22222;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u2460<\/span>\u3000\u300c\u5909\u5316\u3057\u7d9a\u3051\u308b\u74b0\u5883\u4e0b\u3067\u306e\u7d99\u7d9a\u4f01\u696d\u306e\u524d\u63d0\u306e\u8a55\u4fa1\uff0d\u65b0\u578b\u30b3\u30ed\u30ca\u30a6\u30a4\u30eb\u30b9\u611f\u67d3\u75c7\uff08COVID\uff0d19\uff09\u306e\u5f71\u97ff\u306b\u95a2\u3059\u308b\u76e3\u67fb\u4e0a\u306e\u7559\u610f\u4e8b\u9805\u300d\uff082020\u5e74\uff14\u670829\u65e5\u3001IAASB\u30b9\u30bf\u30c3\u30d5\u6587\u66f8\uff09<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u2461<\/span>\u3000\u300c\u5909\u5316\u3057\u7d9a\u3051\u308b\u74b0\u5883\u4e0b\u3067\u306e\u5f8c\u767a\u4e8b\u8c61\uff0d\u65b0\u578b\u30b3\u30ed\u30ca\u30a6\u30a4\u30eb\u30b9\u611f\u67d3\u75c7\uff08COVID\uff0d19\uff09\u306e\u5f71\u97ff\u306b\u95a2\u3059\u308b\u76e3\u67fb\u4e0a\u306e\u7559\u610f\u4e8b\u9805\u300d\uff082020\u5e74\uff15\u670814\u65e5\u3001IAASB\u30b9\u30bf\u30c3\u30d5\u6587\u66f8\uff09<\/p>\n<\/div>\n<p>\u307e\u305f\u3001\u8a3c\u5238\u76e3\u7763\u8005\u56fd\u969b\u6a5f\u69cb\uff08IOSCO\uff09\u306f\u3001\u6b21\u306e\u58f0\u660e\u3092\u516c\u8868\u3057\u3066\u3044\u308b\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:#333399;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #333399;\">\u2460<\/span>\u3000\u300c\u65b0\u578b\u30b3\u30ed\u30ca\u30a6\u30a4\u30eb\u30b9\u611f\u67d3\u75c7\uff08COVID\uff0d19\uff09\u306e\u767a\u751f\u4e0b\u306b\u304a\u3051\u308b\u4f1a\u8a08\u57fa\u6e96\u306e\u9069\u7528\u306b\u95a2\u3059\u308bIOSCO\u58f0\u660e\u300d\uff08\uff14\u6708\uff13\u65e5\u3001\u539f\u984c\uff1aIOSCO Statement on Application of Accounting Standards During the COVID\uff0d19 Outbreak\uff09<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #333399;\">\u2461<\/span>\u3000\u300cCOVID\uff0d19\u306b\u304b\u304b\u308b\u958b\u793a\u306e\u91cd\u8981\u6027\u306b\u95a2\u3059\u308bIOSCO\u58f0\u660e\u300d\uff08\uff15\u670829\u65e5\u3001\u539f\u984c\uff1aIOSCO Statement on Importance of Disclosure about COVID\uff0d19\uff09<\/p>\n<\/div>\n<p>\u3053\u308c\u3089\u306e\u6587\u66f8\u7b49\u306f\u3001\u76e3\u67fb\u4eba\u306e\u76e3\u67fb\u5b9f\u52d9\u306e\u52d5\u5411\u3092\u7406\u89e3\u3059\u308b\u3046\u3048\u3067\u53c2\u8003\u306b\u306a\u308b\u90e8\u5206\u304c\u3042\u308b\u3068\u8003\u3048\u3089\u308c\u308b\u3002<\/p>\n<p>IOSCO\u306f\u3001\u73fe\u5728\u306e\u74b0\u5883\u306b\u304a\u3044\u3066\u76e3\u67fb\u4eba\u304c\u8ab2\u984c\u306b\u76f4\u9762\u3057\u3066\u3044\u308b\u3053\u3068\u3092\u7406\u89e3\u3057\u3066\u3044\u308b\u3068\u3057\u3064\u3064\u3082\u3001\u76e3\u67fb\u4eba\u306b\u306f\u8077\u696d\u4e0a\u306e\u57fa\u6e96\u306b\u5f93\u3063\u3066\u9ad8\u54c1\u8cea\u306a\u76e3\u67fb\u3092\u5b9f\u884c\u3059\u308b\u8cac\u4efb\u304c\u5f15\u304d\u7d9a\u304d\u3042\u308b\u3068\u8ff0\u3079\u3066\u3044\u308b\u3002<\/p>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\n<p style=\"margin-bottom: 3px;\">\u3010\u53c2\u8003\u3011\u3000\u65e5\u672c\u516c\u8a8d\u4f1a\u8a08\u58eb\u5354\u4f1a\u30db\u30fc\u30e0\u30da\u30fc\u30b8<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u30fb\u300c<a title=\"JICPA\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/jicpa.or.jp\/specialized_field\/20200513iah.html\" target=\"_blank\">\u3010IAASB\u3011\u76e3\u67fb\u5b9f\u52d9\u306b\u95a2\u3059\u308b\u30b9\u30bf\u30c3\u30d5\u6587\u66f8\u300c\u5909\u5316\u3057\u7d9a\u3051\u308b\u74b0\u5883\u4e0b\u3067\u306e\u7d99\u7d9a\u4f01\u696d\u306e\u524d\u63d0\u306e\u8a55\u4fa1 - \u65b0\u578b\u30b3\u30ed\u30ca\u30a6\u30a4\u30eb\u30b9\u611f\u67d3\u75c7\uff08COVID-19\uff09\u306e\u5f71\u97ff\u306b\u95a2\u3059\u308b\u76e3\u67fb\u4e0a\u306e\u7559\u610f\u4e8b\u9805\u300d\u306e\u7ffb\u8a33\u306e\u516c\u8868\u306b\u3064\u3044\u3066<\/a>\u300d<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 10px;\">\u30fb\u300c<a title=\"JICPA\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/jicpa.or.jp\/specialized_field\/20200602dti.html\" target=\"_blank\">\u3010IAASB\u3011\u76e3\u67fb\u5b9f\u52d9\u306b\u95a2\u3059\u308b\u30b9\u30bf\u30c3\u30d5\u6587\u66f8\u300c\u5909\u5316\u3057\u7d9a\u3051\u308b\u74b0\u5883\u4e0b\u3067\u306e\u5f8c\u767a\u4e8b\u8c61 - \u65b0\u578b\u30b3\u30ed\u30ca\u30a6\u30a4\u30eb\u30b9\u611f\u67d3\u75c7\uff08COVID-19\uff09\u306e\u5f71\u97ff\u306b\u95a2\u3059\u308b\u76e3\u67fb\u4e0a\u306e\u7559\u610f\u4e8b\u9805\u300d\u306e\u7ffb\u8a33\u306e\u516c\u8868\u306b\u3064\u3044\u3066<\/a>\u300d<\/p>\n<p style=\"margin-bottom: 3px;\">\u3010\u53c2\u8003\u3011\u3000\u91d1\u878d\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u30fb\u300c<a title=\"\u91d1\u878d\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.fsa.go.jp\/inter\/ios\/20200406.html\" target=\"_blank\">IOSCO\u306b\u3088\u308b\u30d7\u30ec\u30b9\u30fb\u30ea\u30ea\u30fc\u30b9\u300c\u65b0\u578b\u30b3\u30ed\u30ca\u30a6\u30a4\u30eb\u30b9\u611f\u67d3\u75c7\uff08COVID-19\uff09 \u306e\u767a\u751f\u4e0b\u306b\u304a\u3051\u308b\u4f1a\u8a08\u57fa\u6e96\u306e\u9069\u7528\u306b\u95a2\u3059\u308bIOSCO\u58f0\u660e\u300d\u306e\u516c\u8868\u306b\u3064\u3044\u3066<\/a>\u300d<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u30fb\u300c<a title=\"\u91d1\u878d\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.fsa.go.jp\/inter\/ios\/20200602.html\" target=\"_blank\">IOSCO\u306b\u3088\u308b\u30d7\u30ec\u30b9\u30fb\u30ea\u30ea\u30fc\u30b9\u300cCOVID-19\u306b\u304b\u304b\u308b\u958b\u793a\u306e\u91cd\u8981\u6027\u306b\u95a2\u3059\u308bIOSCO\u58f0\u660e\u300d\u306e\u516c\u8868\u306b\u3064\u3044\u3066<\/a>\u300d<\/p>\n<\/div><\/div>\n<p>\u306a\u304a\u3001\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<!--more--><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2161\u3000\u7d99\u7d9a\u4f01\u696d\u306e\u524d\u63d0\u306e\u8a55\u4fa1\uff08IAASB\uff09<\/strong><\/h4>\n<p>\u56fd\u969b\u76e3\u67fb\u57fa\u6e96\u306b\u57fa\u3065\u304d\u3001\u7d4c\u55b6\u8005\u304c\u7d99\u7d9a\u4f01\u696d\u3092\u524d\u63d0\u3068\u3057\u3066\u8ca1\u52d9\u8af8\u8868\u3092\u4f5c\u6210\u3059\u308b\u3053\u3068\u306e\u9069\u5207\u6027\u306b\u95a2\u3057\u3066\u3001\u76e3\u67fb\u4eba\u304c\u8a55\u4fa1\u3059\u308b\u969b\u306e\u4e3b\u8981\u306a\u7559\u610f\u4e8b\u9805\u3092\u8ff0\u3079\u3066\u3044\u308b\u3002<\/p>\n<p>\u4e0b\u8a18\u306e\u307b\u304b\u3001\u76e3\u67fb\u4e0a\u306e\u4e3b\u8981\u306a\u691c\u8a0e\u4e8b\u9805\uff08KAM\uff09\u3001\u8ca1\u52d9\u8af8\u8868\u306e\u78ba\u5b9a\uff08\u627f\u8a8d\uff09\u306e\u8457\u3057\u3044\u9045\u5ef6\u306a\u3069\u306b\u3064\u3044\u3066\u3082\u8ff0\u3079\u3066\u3044\u308b\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff11\u3000\u65b0\u578b\u30b3\u30ed\u30ca\u30a6\u30a4\u30eb\u30b9\u611f\u67d3\u75c7\u306e\u5f71\u97ff\u306b\u3088\u308b\u4e8b\u8c61\u53c8\u306f\u72b6\u6cc1\u306e\u4f8b\u793a<\/strong><\/h4>\n<p>\u6b21\u306e\u4e8b\u8c61\u53c8\u306f\u72b6\u6cc1\u3092\u4f8b\u793a\u3057\u3066\u3044\u308b\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:#cd853f;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #cd853f;\">\u2460<\/span>\u3000\u4e3b\u8981\u306a\u5e02\u5834\u306e\u55aa\u5931\u3001\u4e3b\u8981\u9867\u5ba2\u306e\u55aa\u5931\u3001\u58f2\u4e0a\u6e1b\u5c11\u3001\u52b4\u50cd\u529b\u4e0d\u8db3<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #cd853f;\">\u2461<\/span>\u3000\u30ad\u30e3\u30c3\u30b7\u30e5\u30fb\u30d5\u30ed\u30fc\u3092\u751f\u307f\u51fa\u3059\u305f\u3081\u306b\u4f7f\u7528\u3055\u308c\u308b\u8cc7\u7523\u4fa1\u5024\u306e\u8457\u3057\u3044\u4f4e\u4e0b<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #cd853f;\">\u2462<\/span>\u3000\u6d41\u52d5\u8cc7\u7523\u306e\u8457\u3057\u3044\u4fa1\u5024\u306e\u4e0b\u843d\uff0d\u68da\u5378\u8cc7\u7523<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #cd853f;\">\u2463<\/span>\u3000\u65b0\u88fd\u54c1\u3084\u65b0\u30b5\u30fc\u30d3\u30b9\u63d0\u4f9b\u306e\u9045\u308c<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #cd853f;\">\u2464<\/span>\u3000\u5916\u56fd\u70ba\u66ff\u306e\u5909\u52d5<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #cd853f;\">\u2465<\/span>\u3000\u4e0d\u78ba\u5b9f\u6027\u304c\u9ad8\u307e\u3063\u305f\u3053\u3068\u306b\u3088\u308a\u5f71\u97ff\u3092\u53d7\u3051\u308b\u6e2c\u5b9a\u5024<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #cd853f;\">\u2466<\/span>\u3000\u53d6\u5f15\u5148\u306e\u4fe1\u7528\u30ea\u30b9\u30af<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #cd853f;\">\u2467<\/span>\u3000\u4f01\u696d\u306e\u652f\u6255\u80fd\u529b<\/p>\n<\/div>\n<p>\u4e0a\u8a18\u306e\u4e8b\u8c61\u53c8\u306f\u72b6\u6cc1\u306e\u4f8b\u793a\u306b\u95a2\u3059\u308b\u7d4c\u55b6\u8005\u306e\u8a55\u4fa1\u306b\u5bfe\u3057\u3066\u3001\u76e3\u67fb\u4eba\u304c\u691c\u8a0e\u3059\u308b\u30dd\u30a4\u30f3\u30c8\u3068\u3057\u3066\u3001\u4f8b\u3048\u3070\u3001\u6b21\u306e\u3053\u3068\u3092\u8ff0\u3079\u3066\u3044\u308b\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:#666699;\">\n\t\t<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><span style=\"color: #666699;\">\uff08\uff41\uff09<\/span>\u3000\u516c\u8846\u885b\u751f\u5bfe\u7b56\u304c\u7de9\u548c\u3055\u308c\u305f\u5f8c\u3001\u696d\u52d9\u306e\u6df7\u4e71\u304c\u3069\u306e\u7a0b\u5ea6\u306e\u671f\u9593\u4f01\u696d\u306b\u5f71\u97ff\u3092\u4e0e\u3048\u7d9a\u3051\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u304b<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><span style=\"color: #666699;\">\uff08\uff42\uff09<\/span>\u3000\u653f\u5e9c\u3084\u884c\u653f\u306b\u3088\u308a\u516c\u8868\u3055\u308c\u305f\u65b0\u578b\u30b3\u30ed\u30ca\u30a6\u30a4\u30eb\u30b9\u611f\u67d3\u75c7\u306e\u6d41\u884c\u306e\u5f71\u97ff\u3092\u7de9\u548c\u3059\u308b\u305f\u3081\u306e\u30ac\u30a4\u30c0\u30f3\u30b9\u3092\u7d4c\u55b6\u8005\u306f\u3069\u306e\u3088\u3046\u306b\u8003\u616e\u3057\u305f\u306e\u304b<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><span style=\"color: #666699;\">\uff08\uff43\uff09\u3000<\/span>\u7d4c\u55b6\u8005\u304c\u8a55\u4fa1\u306b\u4f7f\u7528\u3057\u305f\u4eee\u5b9a\u306e\u5408\u7406\u6027\uff08\u8a72\u5f53\u3059\u308b\u5834\u5408\u3001\u7570\u306a\u308b\u8a55\u4fa1\u8a08\u7b97\u306b\u3082\u4eee\u5b9a\u3092\u4e00\u8cab\u3057\u3066\u4f7f\u7528\u3057\u3066\u3044\u308b\u304b\u3092\u542b\u3080\uff09<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><span style=\"color: #666699;\">\uff08\uff44\uff09<\/span>\u3000\u7d4c\u55b6\u8005\u304c\u3069\u306e\u3088\u3046\u306b\u3057\u3066\u4f01\u696d\u306e\u9577\u671f\u7684\u306a\u652f\u6255\u80fd\u529b\u3092\u8a55\u4fa1\u3057\u305f\u306e\u304b\uff08\u4f8b\u3048\u3070\u3001\u9280\u884c\u3084\u305d\u306e\u4ed6\u306e\u8cb8\u3057\u624b\u306a\u3069\u306e\u8cc7\u91d1\u63d0\u4f9b\u8005\u3068\u306e\u4f01\u696d\u306e\u9577\u671f\u7684\u306a\u652f\u6255\u80fd\u529b\u3084\u8ca1\u52d9\u5236\u9650\u6761\u9805\u306b\u95a2\u3059\u308b\u30b3\u30df\u30e5\u30cb\u30b1\u30fc\u30b7\u30e7\u30f3\u3092\u542b\u3080\uff09<\/p>\n<\/div>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff12\u3000\u8ffd\u52a0\u7684\u306a\u76e3\u67fb\u624b\u7d9a<\/strong><\/h4>\n<p>\u7d99\u7d9a\u4f01\u696d\u306e\u524d\u63d0\u306b\u91cd\u8981\u306a\u7591\u7fa9\u3092\u751f\u3058\u3055\u305b\u308b\u3088\u3046\u306a\u4e8b\u8c61\u53c8\u306f\u72b6\u6cc1\u3092\u8b58\u5225\u3057\u305f\u5834\u5408\u306e\u8ffd\u52a0\u7684\u306a\u76e3\u67fb\u624b\u7d9a\u3092\u793a\u3057\u3001\u76e3\u67fb\u4eba\u304c\u7559\u610f\u3059\u308b\u30dd\u30a4\u30f3\u30c8\u3068\u3057\u3066\u3001\u6b21\u306e\u3053\u3068\u3092\u8ff0\u3079\u3066\u3044\u308b\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:#006400;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #006400;\">\u2460<\/span>\u3000\u4ee5\u524d\u306b\u4f5c\u6210\u3055\u308c\u305f\u4e88\u7b97\u3084\u696d\u7e3e\u4e88\u6e2c\u306f\u3001\u6025\u6fc0\u306b\u5909\u5316\u3059\u308b\u7d4c\u6e08\u72b6\u6cc1\u306e\u4e0b\u3067\u306f\u9069\u5207\u3067\u306f\u306a\u304f\u3001\u76e3\u67fb\u4eba\u304c\u691c\u8a0e\u3059\u308b\u524d\u306b\u3001\u7d4c\u55b6\u8005\u306b\u3088\u308b\u5927\u5e45\u306a\u4fee\u6b63\u304c\u5fc5\u8981\u3068\u306a\u308b\u5834\u5408\u304c\u3042\u308b\u3053\u3068<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #006400;\">\u2461<\/span>\u3000\u7d4c\u55b6\u8005\u304c\u4f7f\u7528\u3057\u305f\u4eee\u5b9a\u53ca\u3073\u73fe\u5728\u306e\u72b6\u6cc1\u306b\u7167\u3089\u3057\u3066\u4eee\u5b9a\u306f\u5408\u7406\u7684\u3067\u3042\u308b\u304b\u3069\u3046\u304b<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #006400;\">\u2462<\/span>\u3000\u4fee\u6b63\u3055\u308c\u305f\u5951\u7d04\u6761\u9805\u304c\u5c06\u6765\u306e\u30ad\u30e3\u30c3\u30b7\u30e5\u30fb\u30d5\u30ed\u30fc\u4e88\u6e2c\u306b\u5f71\u97ff\u3092\u4e0e\u3048\u308b\u53ef\u80fd\u6027<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #006400;\">\u2463<\/span>\u3000\u4e8b\u696d\u518d\u751f\u8a08\u753b\u306e\u5b9f\u884c\u53ef\u80fd\u6027\u53ca\u3073\u55b6\u696d\u8cbb\u7528\u524a\u6e1b\u3078\u306e\u5f71\u97ff<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #006400;\">\u2464<\/span>\u3000\u4f01\u696d\u304c\u5229\u7528\u53ef\u80fd\u306a\u653f\u5e9c\u7b49\u306e\u7d4c\u6e08\u652f\u63f4\u7b56\u306b\u3069\u306e\u7a0b\u5ea6\u4f9d\u5b58\u3057\u3066\u3044\u308b\u306e\u304b\u3001\u77ed\u671f\u7684\u306a\u8cc7\u91d1\u306e\u6d41\u52d5\u6027\u306b\u61f8\u5ff5\u304c\u3042\u308b\u5834\u5408\u3001\u61f8\u5ff5\u3092\u6255\u62ed\u3059\u308b\u306e\u306b\u5341\u5206\u306a\u88dc\u586b\u304b\u3001\u3042\u308b\u3044\u306f\u7d4c\u6e08\u652f\u63f4\u7b56\u306b\u4e00\u5b9a\u306e\u6761\u4ef6\u304c\u3042\u308b\u5834\u5408\u3001\u4f01\u696d\u304c\u6761\u4ef6\u3092\u6e80\u305f\u3059\u53ef\u80fd\u6027\u304c\u9ad8\u3044\u304b<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2162\u3000\u5f8c\u767a\u4e8b\u8c61\uff08IAASB\uff09<\/strong><\/h4>\n<p>\u56fd\u969b\u76e3\u67fb\u57fa\u6e96\u306b\u57fa\u3065\u304d\u3001\u76e3\u67fb\u4eba\u304c\u5f8c\u767a\u4e8b\u8c61\u306b\u95a2\u3059\u308b\u76e3\u67fb\u624b\u7d9a\u3092\u5b9f\u65bd\u3059\u308b\u969b\u306e\u4e3b\u8981\u306a\u7559\u610f\u4e8b\u9805\u3092\u8ff0\u3079\u3066\u3044\u308b\u3002<\/p>\n<p>\u73fe\u5728\u306e\u74b0\u5883\u4e0b\u306b\u304a\u3051\u308b\u5f8c\u767a\u4e8b\u8c61\u306b\u95a2\u3059\u308b\u7d4c\u55b6\u8005\u306e\u8cac\u4efb\u306b\u3064\u3044\u3066\u306e\u3055\u3089\u306a\u308b\u30ac\u30a4\u30c0\u30f3\u30b9\u306f\u3001\u56fd\u969b\u4f1a\u8a08\u58eb\u9023\u76df\uff08IFAC\uff09\u304c\u307e\u3068\u3081\u305f\u300c<a title=\"IFAC\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.ifac.org\/knowledge-gateway\/supporting-international-standards\/discussion\/financial-reporting-implications-covid-19\" target=\"_blank\">COVID\uff0d19\u304c\u8ca1\u52d9\u5831\u544a\u306b\u4e0e\u3048\u308b\u5f71\u97ff<\/a>\u300d\u306b\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u3068\u306e\u3053\u3068\u3067\u3042\u308b\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff11\u3000\u4fee\u6b63\u5f8c\u767a\u4e8b\u8c61\u3068\u958b\u793a\u5f8c\u767a\u4e8b\u8c61<\/strong><\/h4>\n<p>\u5f8c\u767a\u4e8b\u8c61\u306b\u306f\u3001\u6b21\u306e\uff12\u3064\u306e\u3082\u306e\u304c\u3042\u308b\uff08ISA 560\u300c\u5f8c\u767a\u4e8b\u8c61\u300d\uff09\u3002<br \/>\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:#cd5c5c;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #cd5c5c;\">\u2460<\/span>\u3000\u671f\u672b\u65e5\u73fe\u5728\u306b\u304a\u3044\u3066\u3059\u3067\u306b\u5b58\u5728\u3057\u3066\u3044\u308b\u72b6\u6cc1\u306b\u95a2\u3059\u308b\u8a3c\u62e0\u3092\u63d0\u4f9b\u3059\u308b\u4e8b\u8c61\uff08\u4fee\u6b63\u5f8c\u767a\u4e8b\u8c61\uff09\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #cd5c5c;\">\u2461<\/span>\u3000\u671f\u672b\u65e5\u5f8c\u306b\u304a\u3044\u3066\u767a\u751f\u3057\u305f\u72b6\u6cc1\u306b\u95a2\u3059\u308b\u8a3c\u62e0\u3092\u63d0\u4f9b\u3059\u308b\u4e8b\u8c61\uff08\u958b\u793a\u5f8c\u767a\u4e8b\u8c61\uff09<\/p>\n<\/div>\n<p>\u76e3\u67fb\u4eba\u306f\u3001\u5f8c\u767a\u4e8b\u8c61\u306b\u95a2\u3059\u308b\u76e3\u67fb\u4eba\u306e\u30ea\u30b9\u30af\u8a55\u4fa1\uff08COVID\uff0d19\u306e\u4e16\u754c\u7684\u6d41\u884c\u306e\u5f71\u97ff\u306b\u95a2\u3059\u308b\u6839\u62e0\u3092\u542b\u3080\uff09\u306b\u5bfe\u5fdc\u3057\u305f\u4f5c\u696d\u3092\u5b9f\u65bd\u3059\u308b\u969b\u306b\u3001\u4fee\u6b63\u5f8c\u767a\u4e8b\u8c61\u3068\u958b\u793a\u5f8c\u767a\u4e8b\u8c61\u306e\u533a\u5225\u306b\u7528\u3044\u305f\u30b9\u30b1\u30b8\u30e5\u30fc\u30eb\u3092\u542b\u3080\u3001\u7d4c\u55b6\u8005\u306b\u3088\u308b\u4fee\u6b63\u53c8\u306f\u958b\u793a\u3092\u691c\u8a0e\u3059\u308b\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff12\u3000\u95a2\u9023\u6027\u304c\u3042\u308b\u3068\u8003\u3048\u3089\u308c\u308b\u4e8b\u8c61\u53ca\u3073\u72b6\u6cc1\u306e\u4f8b\u793a<\/strong><\/h4>\n<p>\u76e3\u67fb\u4eba\u304c\u3001\u5f8c\u767a\u4e8b\u8c61\u304c\u767a\u751f\u3057\u305f\u304b\u3069\u3046\u304b\u3001\u53ca\u3073\u8a72\u5f53\u3059\u308b\u5834\u5408\u306b\u8ca1\u52d9\u8af8\u8868\u306b\u9069\u5207\u306b\u53cd\u6620\u3055\u308c\u305f\u304b\u3069\u3046\u304b\u3092\u5224\u65ad\u3059\u308b\u969b\u306b\u3001\u95a2\u9023\u3059\u308b\u3068\u8003\u3048\u3089\u308c\u308b\u4e8b\u8c61\u53c8\u306f\u72b6\u6cc1\u306e\u4f8b\u793a\u3068\u3057\u3066\u3001\u6b21\u306e\u3053\u3068\u3092\u793a\u3057\u3066\u3044\u308b\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:#800080;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #800080;\">\u2460<\/span>\u3000\u4e16\u754c\u7684\u6d41\u884c\u306e\u7d50\u679c\u3068\u3057\u3066\u7de0\u7d50\u3055\u308c\u305f\u3001\u65b0\u305f\u306a\u7d04\u5b9a\u3001\u501f\u5165\u53c8\u306f\u4fdd\u8a3c<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #800080;\">\u2461<\/span>\u3000\u4e16\u754c\u7684\u6d41\u884c\u306e\u7d50\u679c\u884c\u308f\u308c\u305f\u3001\u8cc7\u7523\u306e\u58f2\u5374\u53c8\u306f\u53d6\u5f97\u3001\u53c8\u306f\u305d\u306e\u8a08\u753b<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #800080;\">\u2462<\/span>\u3000\u8cc7\u672c\u306e\u5897\u52a0\u3084\u50b5\u5238\u306e\u767a\u884c\uff08\u4f8b\uff1a\u65b0\u682a\u3084\u793e\u50b5\u306e\u767a\u884c\uff09\u3001\u53c8\u306f\u5408\u4f75\u3084\u6e05\u7b97\u306e\u624b\u7d9a\u3082\u3057\u304f\u306f\u305d\u306e\u8a08\u753b<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #800080;\">\u2463<\/span>\u3000\u682a\u5f0f\u306b\u57fa\u3065\u304f\u5831\u916c\u306b\u304a\u3051\u308b\u6a29\u5229\u78ba\u5b9a\u6761\u4ef6\u3092\u6e80\u305f\u3059\u53ef\u80fd\u6027\u3001\u53ca\u3073\u5f53\u8a72\u53d6\u308a\u6c7a\u3081\u306e\u5909\u66f4\u53c8\u306f\u6c7a\u6e08\u306b\u95a2\u3059\u308b\u9069\u5207\u306a\u4f1a\u8a08\u51e6\u7406<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #800080;\">\u2464<\/span>\u3000\u8cb8\u4ed8\u91d1\u3084\u52a9\u6210\u91d1\u306e\u5f62\u3067\u56fd\u304c\u63d0\u4f9b\u3059\u308b\u6551\u6e08\u3084\u666f\u6c17\u523a\u6fc0\u306e\u305f\u3081\u306e\u652f\u51fa<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #800080;\">\u2465<\/span>\u3000\u5076\u767a\u4e8b\u8c61\u306b\u95a2\u3059\u308b\u9032\u5c55<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u30fb\u65e2\u5b58\u306e\u5076\u767a\u50b5\u52d9\u306e\u8a55\u4fa1\u306b\u5f71\u97ff\u3092\u4e0e\u3048\u308b\u65b0\u3057\u3044\u5076\u767a\u50b5\u52d9\u53c8\u306f\u72b6\u6cc1<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u30fb\u4f01\u696d\u7d50\u5408\u306e\u53d6\u308a\u6c7a\u3081\u306b\u304a\u3051\u308b\u6761\u4ef6\u4ed8\u304d\u5bfe\u4fa1\u306b\u95a2\u3057\u3066\u5408\u610f\u3055\u308c\u305f\u696d\u7e3e\u76ee\u6a19\u3092\u9054\u6210\u3059\u308b\u80fd\u529b\u7b49<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: 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style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #800080;\">\u2468<\/span>\u3000\u8ca1\u52d9\u8af8\u8868\u3067\u884c\u308f\u308c\u305f\u898b\u7a4d\u308a\u53c8\u306f\u5f15\u5f53\u91d1\u306e\u6e2c\u5b9a\u306b\u95a2\u9023\u3059\u308b\u4e8b\u8c61<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u30fb\u30c7\u30ea\u30d0\u30c6\u30a3\u30d6\u53ca\u3073\u30d8\u30c3\u30b8\u306b\u304a\u3051\u308b\u691c\u8a0e\u4e8b\u9805\uff08\u4e88\u5b9a\u53d6\u5f15\u304c\u5b9f\u884c\u3055\u308c\u308b\u53ef\u80fd\u6027\u304c\u6975\u3081\u3066\u9ad8\u3044\u3068\u306f\u3001\u3082\u306f\u3084\u3044\u3048\u306a\u3044\u5834\u5408\uff09<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u30fb\u4fdd\u967a\u8acb\u6c42\u6a29\uff08\u4f8b\u3048\u3070\u3001\u4e8b\u696d\u306e\u4e2d\u65ad\u53ca\u3073\uff0f\u53c8\u306f\u4ed6\u306e\u4fdd\u967a\u304c\u3042\u308b\u4e2d\u3067\u4fdd\u967a\u91d1\u306e\u53d7\u53d6\u304c\u4e8b\u5b9f\u4e0a\u78ba\u5b9f\u304b\u3069\u3046\u304b\u3001\u53ca\u3073\u5076\u767a\u8cc7\u7523\u306e\u958b\u793a\u304c\u5fc5\u8981\u3068\u306a\u308b\u53ef\u80fd\u6027\uff09<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u30fb\u9867\u5ba2\u53c8\u306f\u4ed5\u5165\u5148\u3068\u306e\u30ea\u30d9\u30fc\u30c8\u306e\u53d6\u308a\u6c7a\u3081<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u30fb\u5909\u52d5\u5831\u916c<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u30fb\u624b\u6570\u6599\u306b\u95a2\u3059\u308b\u5f15\u5f53\u91d1\u7b49<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #800080;\">\u2469<\/span>\u3000\u8cc7\u7523\u306e\u56de\u53ce\u53ef\u80fd\u6027\u306b\u95a2\u9023\u3059\u308b\u4e8b\u8c61<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #800080;\">\u246a<\/span>\u3000\u65e2\u5b58\u306e\u5951\u7d04\u4e0a\u306e\u53d6\u308a\u6c7a\u3081\u306e\u5909\u66f4<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u30fb\u501f\u4e3b\u304c\u8cb8\u4e3b\u306b\u652f\u6255\u3046\u30ea\u30fc\u30b9\u6599\u306e\u6e1b\u984d\u53c8\u306f\u7e70\u5ef6\u3079<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u30fb\u50b5\u52d9\u6761\u4ef6\u306e\u5909\u66f4\u7b49<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #800080;\">\u246b<\/span>\u3000\u7a0e\u52d9\u4e0a\u306e\u8003\u616e\u4e8b\u9805<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u30fb\u79fb\u8ee2\u4fa1\u683c\u306e\u5408\u610f\u306b\u304a\u3051\u308b\u5546\u54c1\u53ca\u3073\u30b5\u30fc\u30d3\u30b9\u306e\u6d41\u308c\u306e\u6e1b\u5c11\u306b\u3088\u308b\u5f71\u97ff<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u30fb\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u306e\u56de\u53ce\u53ef\u80fd\u6027<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #800080;\">\u246c<\/span>\u3000\u4eba\u54e1\u524a\u6e1b\u306b\u3088\u308b\u5f93\u696d\u54e1\u9000\u8077\u7d66\u4ed8<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u30fb\u671f\u672b\u65e5\u4ee5\u964d\u306b\u767a\u751f\u3057\u305f\u4e8b\u696d\u306e\u9589\u9396\u53c8\u306f\u518d\u7de8\u6210\u306e\u7d50\u679c\u306b\u3088\u308b\u3082\u306e<\/p>\n<\/div>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff13\u3000\u65b0\u578b\u30b3\u30ed\u30ca\u30a6\u30a4\u30eb\u30b9\u611f\u67d3\u75c7\u306e\u30d1\u30f3\u30c7\u30df\u30c3\u30af\u306b\u95a2\u3059\u308b\u4e8b\u8c61\u304c\u3001\u76e3\u67fb\u5831\u544a\u66f8\u65e5\u3088\u308a\u5f8c\u306b\u76e3\u67fb\u4eba\u304c\u77e5\u308b\u3068\u3053\u308d\u3068\u306a\u3063\u305f\u5834\u5408\u306b\u8981\u6c42\u3055\u308c\u308b\u76e3\u67fb\u624b\u7d9a<\/strong><\/h4>\n<p>\u76e3\u67fb\u4eba\u306f\u3001\u76e3\u67fb\u5831\u544a\u66f8\u65e5\u5f8c\uff08\u8ca1\u52d9\u8af8\u8868\u306e\u767a\u884c\u65e5\u306e\u524d\u304b\u5f8c\u304b\u306f\u554f\u308f\u306a\u3044\uff09\u306b\u3001\u8ca1\u52d9\u8af8\u8868\u306b\u95a2\u3057\u3066\u3044\u304b\u306a\u308b\u76e3\u67fb\u624b\u7d9a\u3092\u5b9f\u65bd\u3059\u308b\u7fa9\u52d9\u3082\u8ca0\u308f\u306a\u3044\u3002<\/p>\n<p>\u3057\u304b\u3057\u306a\u304c\u3089\u3001\u76e3\u67fb\u4eba\u304c\u3001\u76e3\u67fb\u5831\u544a\u66f8\u65e5\u73fe\u5728\u306b\u6c17\u4ed8\u3044\u3066\u3044\u305f\u3068\u3057\u305f\u3089\u3001\u76e3\u67fb\u5831\u544a\u66f8\u3092\u4fee\u6b63\u3059\u308b\u539f\u56e0\u3068\u306a\u3063\u305f\u53ef\u80fd\u6027\u306e\u3042\u308b\u4e8b\u5b9f\u3092\u77e5\u308b\u3068\u3053\u308d\u3068\u306a\u3063\u305f\u5834\u5408\u306f\u3001\u3053\u306e\u9650\u308a\u3067\u306a\u3044\u3002<\/p>\n<p>\u4f8b\u3048\u3070\u30012020\u5e74\uff14\u6708\uff18\u65e5\u306b\u65b0\u578b\u30b3\u30ed\u30ca\u30a6\u30a4\u30eb\u30b9\u611f\u67d3\u75c7\u306b\u95a2\u3059\u308b\u91cd\u8981\u306a\u4e8b\u8c61\u3092\u76e3\u67fb\u4eba\u304c\u77e5\u308b\u3068\u3053\u308d\u3068\u306a\u3063\u305f\u5834\u5408\u306b\u304a\u3044\u3066\u3001\u3082\u3057\u5f53\u8a72\u4e8b\u8c61\u3092\u76e3\u67fb\u4eba\u304c2020\u5e74\uff13\u670831\u65e5\uff08\u76e3\u67fb\u5831\u544a\u66f8\u65e5\uff09\u306b\u77e5\u3063\u3066\u304a\u308a\u3001\u76e3\u67fb\u5831\u544a\u66f8\u3092\u4fee\u6b63\u3059\u308b\u539f\u56e0\u3068\u306a\u3063\u305f\u53ef\u80fd\u6027\u304c\u3042\u308b\u306e\u3067\u3042\u308c\u3070\u3001\u8ffd\u52a0\u306e\u624b\u7d9a\u304c\u8981\u6c42\u3055\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2163\u3000\u4f1a\u8a08\u57fa\u6e96\u306e\u9069\u7528\u306b\u95a2\u3059\u308bIOSCO\u58f0\u660e<\/strong><\/h4>\n<p>\u8a3c\u5238\u76e3\u7763\u8005\u56fd\u969b\u6a5f\u69cb\uff08IOSCO\uff09\u306f\u3001\u8a3c\u5238\u76e3\u7763\u5f53\u5c40\u306e\u4e3b\u8981\u306a\u56fd\u969b\u6a5f\u95a2\u3067\u3042\u308a\u3001\u8a3c\u5238\u898f\u5236\u306e\u30b0\u30ed\u30fc\u30d0\u30eb\u306a\u57fa\u6e96\u8a2d\u5b9a\u4e3b\u4f53\u3068\u3057\u3066\u8a8d\u8b58\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>IOSCO\u306f\u3001\u56fd\u969b\u4f1a\u8a08\u57fa\u6e96\u5be9\u8b70\u4f1a\uff08IASB\uff09\u304c\u63d0\u4f9b\u3057\u305f\u3001COVID\uff0d19\u306e\u767a\u751f\u306b\u8d77\u56e0\u3059\u308b\u7d4c\u6e08\u7684\u4e0d\u78ba\u5b9f\u6027\u4e0b\u306b\u304a\u3044\u3066\u3001IFRS\u7b2c\uff19\u53f7\u300c\u91d1\u878d\u5546\u54c1\u300d\u306b\u5f93\u3063\u305f\u4e88\u60f3\u4fe1\u7528\u640d\u5931\u306e\u4f1a\u8a08\u51e6\u7406\u306e\u9069\u7528\u306b\u95a2\u3059\u308b\u6559\u80b2\u7684\u8cc7\u6599\u3092\u6b53\u8fce\u3059\u308b\u3068\u8ff0\u3079\u3066\u3044\u308b\u3002<\/p>\n<p>COVID\uff0d19\u306e\u6d41\u884c\u306b\u5bfe\u5fdc\u3057\u305f\u653f\u5e9c\u306a\u3069\u306e\u5b9f\u65bd\u3059\u308b\u6551\u6e08\u30d7\u30ed\u30b0\u30e9\u30e0\u306a\u3069\u306e\u652f\u63f4\u7b56\u3092\u8003\u616e\u3057\u3001\u91d1\u878d\u5546\u54c1\u306e\u6b8b\u5b58\u671f\u9593\u306b\u304a\u3051\u308b\u4fe1\u7528\u30ea\u30b9\u30af\u3092\u691c\u8a0e\u3057\u3001\u5165\u624b\u53ef\u80fd\u306a\u6700\u826f\u306e\u60c5\u5831\u306b\u57fa\u3065\u3044\u305f\u9577\u671f\u306e\u7d4c\u6e08\u4e88\u6e2c\u3068\u3044\u3063\u305f\u5c06\u6765\u60c5\u5831\u3092\u5229\u7528\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3053\u3068\u306a\u3069\u3092\u8ff0\u3079\u3066\u3044\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2164\u3000\u958b\u793a\u306e\u91cd\u8981\u6027\u306b\u95a2\u3059\u308bIOSCO\u58f0\u660e<\/strong><\/h4>\n<h4 style=\"margin-left: 15px; text-indent: 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style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff12\u3000\u900f\u660e\u3067\u5b8c\u5168\u306a\u958b\u793a\u306e\u91cd\u8981\u6027<\/strong><\/h4>\n<p>IOSCO\u306f\u3001\u7279\u306b\u4e0d\u78ba\u5b9f\u6027\u304c\u9ad8\u307e\u308b\u74b0\u5883\u3067\u306f\u3001\u5341\u5206\u306a\u6c34\u6e96\u306e\u900f\u660e\u6027\u3092\u63d0\u4f9b\u3057\u3001\u5224\u65ad\u3084\u898b\u7a4d\u308a\u306b\u5185\u5728\u3059\u308b\u4e0d\u78ba\u5b9f\u6027\u306b\u95a2\u3057\u3066\u4f01\u696d\u56fa\u6709\u306e\u958b\u793a\u3092\u3001\u8ca1\u52d9\u5831\u544a\u306b\u542b\u3081\u308b\u3053\u3068\u304c\u91cd\u8981\u3067\u3042\u308b\u3068\u3057\u3066\u3044\u308b\u3002<\/p>\n<p>\u958b\u793a\u306b\u969b\u3057\u3066\u6b21\u306e\u3053\u3068\u3092\u8ff0\u3079\u3066\u3044\u308b\u3002<br \/>\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\u95a2\u9023\u3059\u308b\u7279\u5b9a\u306e\u8cc7\u7523\u3001\u8ca0\u50b5\u3001\u6d41\u52d5\u6027\u3001\u652f\u6255\u80fd\u529b<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #4682b4;\">\u2461<\/span>\u3000\u7d99\u7d9a\u4f01\u696d\u306e\u524d\u63d0\u306b\u4e0e\u3048\u308b\u91cd\u8981\u306a\u5f71\u97ff<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #4682b4;\">\u2462<\/span>\u3000\u91cd\u8981\u306a\u4e0d\u78ba\u5b9f\u6027\u3001\u4eee\u5b9a\u3001\u611f\u5fdc\u5ea6<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #4682b4;\">\u2463<\/span>\u3000\u696d\u7e3e\u306e\u6f5c\u5728\u7684\u539f\u56e0\u3001\u6226\u7565\u3001\u30ea\u30b9\u30af\u53ca\u3073\u5c06\u6765\u306e\u898b\u901a\u3057<\/p>\n<\/div>\n<p>\u3055\u3089\u306b\u6b21\u306e\u3053\u3068\u3082\u8ff0\u3079\u3066\u3044\u308b\u3002<br \/>\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:#800000;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #800000;\">\u2460<\/span>\u3000COVID\uff0d19\u304c\u767a\u884c\u4f53\u306e\u696d\u7e3e\u3001\u8ca1\u653f\u72b6\u614b\u3001\u53ca\u3073\u30ad\u30e3\u30c3\u30b7\u30e5\u30fb\u30d5\u30ed\u30fc\u306b\u3069\u306e\u3088\u3046\u306b\u5f71\u97ff\u3057\u305f\u304b\u3001\u53c8\u306f\u5f71\u97ff\u3092\u4e0e\u3048\u308b\u3068\u4e88\u60f3\u3055\u308c\u308b\u304b<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #800000;\">\u2461<\/span>\u3000COVID\uff0d19\u306e\u5f71\u97ff\u306b\u5bfe\u51e6\u3059\u308b\u305f\u3081\u306b\u767a\u884c\u4f53\u306e\u6226\u7565\u3068\u76ee\u6a19\u304c\u3069\u306e\u3088\u3046\u306b\u4fee\u6b63\u3055\u308c\u305f\u304b<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #800000;\">\u2462<\/span>\u3000\u767a\u884c\u4f53\u306b\u5bfe\u3059\u308bCOVID\uff0d19\u306e\u6d41\u884c\u306e\u5f71\u97ff\u306b\u5bfe\u51e6\u3057\u3001\u305d\u308c\u3092\u8efd\u6e1b\u3059\u308b\u305f\u3081\u306b\u53d6\u3089\u308c\u305f\u63aa\u7f6e<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #800000;\">\u2463<\/span>\u3000COVID\uff0d19\u304c\u904e\u53bb\u306e\u8ca1\u52d9\u60c5\u5831\u3068\u975e\u8ca1\u52d9\u60c5\u5831\u306b\u53ca\u307c\u3059\u5f71\u97ff\u306e\u8a55\u4fa1<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u30fb\u4f01\u696d\u306e\u73fe\u5728\u306e\u8ca1\u52d9\u72b6\u6cc1\u3068\u7d4c\u55b6\u72b6\u6cc1\u3092\u69cb\u6210\u3059\u308b\u5c06\u6765\u306e\u898b\u901a\u3057<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u30fb\u7d4c\u55b6\u72b6\u6cc1\u3068\u8ca1\u52d9\u72b6\u6cc1\u304c\u77ed\u671f\u7684\u53ca\u3073\u9577\u671f\u7684\u306b\u3069\u306e\u3088\u3046\u306b\u5909\u5316\u3059\u308b\u304b<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #800000;\">\u2464<\/span>\u3000\u4e0d\u78ba\u5b9f\u6027\u3092\u8efd\u6e1b\u3059\u308b\u305f\u3081\u306e\u7d4c\u55b6\u8005\u306e\u8a08\u753b\u3092\u542b\u3080\u3001\u7d99\u7d9a\u4f01\u696d\u306e\u524d\u63d0\u306e\u8a55\u4fa1<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #800000;\">\u2465<\/span>\u3000\u4ee5\u4e0b\u306b\u95a2\u3059\u308b\u91cd\u8981\u306a\u5224\u65ad\u3068\u898b\u7a4d\u308a<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u30fb\u306e\u308c\u3093\u53ca\u3073\u305d\u306e\u4ed6\u306e\u975e\u91d1\u878d\u8cc7\u7523\u306e\u6e1b\u640d\u306e\u8a55\u4fa1<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u30fb\u89b3\u5bdf\u3067\u304d\u306a\u3044\u91cd\u8981\u306a\u30a4\u30f3\u30d7\u30c3\u30c8\u3092\u4f7f\u7528\u3057\u305f\u516c\u6b63\u4fa1\u5024\u6e2c\u5b9a<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u30fb\u4e88\u60f3\u4fe1\u7528\u640d\u5931\u306e\u4f1a\u8a08\u51e6\u7406\u306e\u9069\u7528\u3092\u542b\u3080\u91d1\u878d\u8cc7\u7523\u306e\u6e1b\u640d<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #800000;\">\u2466<\/span>\u3000\u5c06\u6765\u60c5\u5831\u306f\u3001\u5c06\u6765\u30ad\u30e3\u30c3\u30b7\u30e5\u30fb\u30d5\u30ed\u30fc\u306e\u4e88\u6e2c\u306e\u305f\u3081\u306b\u3053\u308c\u3089\u306e\u9818\u57df\u3067\u5fc5\u8981\u3068\u3055\u308c\u5f97\u308b<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #800000;\">\u2467<\/span>\u3000\u4e0d\u78ba\u5b9f\u6027\u304c\u9ad8\u307e\u308b\u74b0\u5883\u306b\u304a\u3044\u3066\u91cd\u8981\u306a\u30c4\u30fc\u30eb\u3067\u3042\u308b\u53ce\u76ca\u306e\u30b7\u30ca\u30ea\u30aa\u5206\u6790\u306f\u3001 \u5c06\u6765\u30ad\u30e3\u30c3\u30b7\u30e5\u30fb\u30d5\u30ed\u30fc\u306e\u4e88\u6e2c\u306b\u76ee\u7684\u9069\u5408\u6027\u3092\u3082\u3061\u5f97\u308b<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #800000;\">\u2468<\/span>\u3000\u5f8c\u767a\u4e8b\u8c61<\/p>\n<\/div>\n<p>\u4e0a\u8a18\u306e\u307b\u304b\u3001\u4f8b\u3048\u3070\u3001COVID\uff0d19\u306b\u95a2\u9023\u3057\u306a\u3044\u6e1b\u640d\u306e\u5146\u5019\u304c\u6d41\u884c\u306e\u524d\u306b\u5b58\u5728\u3057\u3066\u3044\u305f\u5834\u5408\u306b\u3001\u5f53\u8a72\u6e1b\u640d\u3092COVID\uff0d19\u306b\u95a2\u9023\u3055\u305b\u305f\u308a\u3057\u306a\u3044\u3088\u3046\u306b\u6ce8\u610f\u3059\u308b\u3088\u3046\u306b\u8ff0\u3079\u3066\u3044\u308b\u3002<\/p>\n<p style=\"text-align: right;\">\uff08\u4e86\uff09<\/p>\n<\/p><\/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>\u3053\u308c\u3089\u306e\u6587\u66f8\u7b49\u306f\u3001\u76e3\u67fb\u4eba\u306e\u76e3\u67fb\u5b9f\u52d9\u306e\u52d5\u5411\u3092\u7406\u89e3\u3059\u308b\u3046\u3048\u3067\u53c2\u8003\u306b\u306a\u308b\u90e8\u5206\u304c\u3042\u308b\u3068\u8003\u3048\u3089\u308c\u308b\u3002<br \/>\nIOSCO\u306f\u3001\u73fe\u5728\u306e\u74b0\u5883\u306b\u304a\u3044\u3066\u76e3\u67fb\u4eba\u304c\u8ab2\u984c\u306b\u76f4\u9762\u3057\u3066\u3044\u308b\u3053\u3068\u3092\u7406\u89e3\u3057\u3066\u3044\u308b\u3068\u3057\u3064\u3064\u3082\u3001\u76e3\u67fb\u4eba\u306b\u306f\u8077\u696d\u4e0a\u306e\u57fa\u6e96\u306b\u5f93\u3063\u3066\u9ad8\u54c1\u8cea\u306a\u76e3\u67fb\u3092\u5b9f\u884c\u3059\u308b\u8cac\u4efb\u304c\u5f15\u304d\u7d9a\u304d\u3042\u308b\u3068\u8ff0\u3079\u3066\u3044\u308b\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":[370,178,180,167,231,289,270],"tags":[328,159],"backnumber":[2048],"series":[],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-04-17 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