{"id":21883,"date":"2013-08-08T10:14:47","date_gmt":"2013-08-08T01:14:47","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=21883"},"modified":"2014-03-28T15:40:43","modified_gmt":"2014-03-28T06:40:43","slug":"accounting-article-8","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/accounting-article-8\/","title":{"rendered":"\u4f1a\u8a08\u30ea\u30ec\u30fc\u30a8\u30c3\u30bb\u30a4\u3000\u3010\u7b2c\uff18\u56de\u3011\u300cIFRS\u65e9\u671f\u9069\u7528\u4f1a\u793e\u306e\u76e3\u67fb\u4eba\u3068\u3057\u3066\u306e\u5b9f\u52d9\u7684\u306a\u691c\u8a0e\u4e8b\u9805\u300d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h4 style=\"text-align: center;\"><strong>\u4f1a\u8a08\u30ea\u30ec\u30fc\u30a8\u30c3\u30bb\u30a4<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u3010\u7b2c\uff18\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\">\u300cIFRS\u65e9\u671f\u9069\u7528\u4f1a\u793e\u306e\u76e3\u67fb\u4eba\u3068\u3057\u3066\u306e<\/h4>\n<h4 style=\"text-align: center;\">\u5b9f\u52d9\u7684\u306a\u691c\u8a0e\u4e8b\u9805\u300d<\/h4>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u65b0\u5275\u76e3\u67fb\u6cd5\u4eba\u3000\u7d71\u62ec\u4ee3\u8868\u793e\u54e1<br \/>\n\u516c\u8a8d\u4f1a\u8a08\u58eb\u3000<strong>\u67f3\u6fa4\u3000\u7fa9\u4e00<\/strong><\/p>\n<p>&nbsp;<\/p>\n<p><a title=\"\u4f1a\u8a08\u30ea\u30ec\u30fc\u30a8\u30c3\u30bb\u30a4\u3000\u3010\u7b2c\uff17\u56de\u3011\u300c\u4e2d\u5c0f\u4f01\u696d\u306e\u4f1a\u8a08\u306e\u884c\u65b9\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/accounting-article-7\/\" target=\"_blank\">\u524d\u56de<\/a>\u307e\u3067\u306e\u4f1a\u8a08\u30ea\u30ec\u30fc\u30a8\u30c3\u30bb\u30a4\u306e\u767b\u5834\u8005\u306f\u3001\u3053\u306e\u5206\u91ce\u3067\u306f\u56fd\u969b\u7684\u306b\u6d3b\u8e8d\u3057\u3066\u3044\u308b\u65e5\u672c\u3092\u4ee3\u8868\u3059\u308b\u65b9\u3005\u3070\u304b\u308a\u3067\u3042\u308a\u3001\u3044\u304d\u306a\u308a\u79c1\u306e\u3088\u3046\u306a\u3082\u306e\u304c\u30ec\u30d9\u30eb\u3092\u843d\u3068\u3057\u3066\u3088\u3044\u3082\u306e\u304b\u8ff7\u3046\u3068\u3053\u308d\u3067\u3042\u308b\u304c\u3001\u305d\u308c\u3092\u627f\u77e5\u3067\u304a\u8aad\u307f\u3044\u305f\u3060\u304d\u305f\u3044\u3002<\/p>\n<p>\u305f\u307e\u305f\u307e\u79c1\u304c\u696d\u52d9\u57f7\u884c\u3092\u62c5\u5f53\u3057\u3066\u3044\u305f\u95a2\u4e0e\u5148\u3067\u3042\u308b\u30c8\u30fc\u30bb\u30a4\u682a\u5f0f\u4f1a\u793e\uff08\u6771\u8a3c\u4e00\u90e8\u4e0a\u5834\uff09\u304cIFRS\u306e\u65e9\u671f\u9069\u7528\u3092\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u3001\u307e\u3055\u306b\u305d\u306e\u610f\u601d\u6c7a\u5b9a\u30d7\u30ed\u30bb\u30b9\u304b\u3089\u73fe\u5834\u306e\u82e6\u52b4\u306b\u81f3\u308b\u307e\u3067\u76e3\u67fb\u4eba\u3068\u3057\u3066\u7acb\u3061\u4f1a\u3046\u3053\u3068\u304c\u3067\u304d\u305f\u306e\u3067\u3001\u305d\u306e\u6642\u306b\u611f\u3058\u305fIFRS\u9069\u7528\u306e\u5b9f\u614b\u3068\u79c1\u898b\u3092\u8ff0\u3079\u305f\u3044\u3002<\/p>\n<p>\u30c8\u30fc\u30bb\u30a4\u4f1a\u793e\uff08\u4ee5\u4e0b\u300c\u4f1a\u793e\u300d\uff09\u306f\u6771\u8a3c\u4e00\u90e8\u306e\u4e0a\u5834\u4f1a\u793e\u3067\u3042\u308b\u304c\u3001\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u8a3c\u5238\u53d6\u5f15\u6240\u306b\u3082\u91cd\u8907\u4e0a\u5834\u3092\u76ee\u6307\u3059\u3068\u3044\u3046\u3053\u3068\u306b\u306a\u308a\u3001\u63d0\u51fa\u3059\u308b\u66f8\u985e\u306bIFRS\u3092\u9069\u7528\u3059\u308b\u3053\u3068\u306b\u306a\u3063\u305f\u3002<\/p>\n<p>\u305d\u3053\u3067\u3055\u3063\u305d\u304f\u3001\u4f1a\u793e\u306e\u793e\u9577\u3092\u4ea4\u3048\u3066\u5f79\u54e1\u3001\u7d4c\u7406\u90e8\u3001\u305d\u3057\u3066\u79c1\u3069\u3082\u306e\u76e3\u67fb\u6cd5\u4eba\u306e\u62c5\u5f53\u8005\u306b\u3088\u308b\u65e5\u672c\u57fa\u6e96\u3068\u306e\u5dee\u306b\u3064\u3044\u3066\u306e\u691c\u8a0e\u304c\u59cb\u307e\u3063\u305f\u3002\u305d\u3057\u3066\u3001\u3053\u308c\u306a\u3089\u65e5\u672c\u306b\u304a\u3044\u3066\u3082\u65e9\u671f\u9069\u7528\u306b\u8e0f\u307f\u5207\u308d\u3046\u3068\u5224\u65ad\u3057\u305f\u3002<!--more--><\/p>\n<p>\u500b\u3005\u5177\u4f53\u7684\u306a\u5185\u5bb9\u306b\u3064\u3044\u3066\u8ff0\u3079\u308b\u3053\u3068\u306f\u63a7\u3048\u305f\u3044\u304c\u3001\u300cIFRS\u65e9\u671f\u9069\u7528\u300d\u3068\u8a00\u3046\u3068\u3001\u5358\u306b\u65e5\u672c\u57fa\u6e96\u3068\u7570\u306a\u308b\u90e8\u5206\u306b\u3064\u3044\u3066\u9023\u7d50\u6c7a\u7b97\u4e0a\u4f1a\u8a08\u51e6\u7406\u3092\u5909\u66f4\u3059\u308b\u3068\u3044\u3046\u3088\u3046\u306b\u7406\u89e3\u3055\u308c\u308b\u304c\u3001\u610f\u5916\u3068\u500b\u5225\u6c7a\u7b97\u306e\u554f\u984c\u304c\u5927\u304d\u304f\u95a2\u308f\u3063\u3066\u304f\u308b\u30b1\u30fc\u30b9\u304c\u591a\u3044\uff08\u4ee5\u4e0b\u306e<span style=\"color: #333399;\"><strong>\u2460<\/strong><\/span>\uff09\u3002<br \/>\n\u307e\u305f\u3001\u91cd\u8981\u6027\u306e\u539f\u5247\u3092\u3069\u306e\u3088\u3046\u306b\u8003\u3048\u308b\u304b\u3082\u3001\u5927\u304d\u306a\u30dd\u30a4\u30f3\u30c8\u3067\u3042\u308b\uff08\u4ee5\u4e0b\u306e<span style=\"color: #333399;\"><strong>\u2461<\/strong><\/span>\uff09\u3002<\/p>\n<p>\u30dd\u30a4\u30f3\u30c8\u3092\u307e\u3068\u3081\u308b\u3068\u3001\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3042\u308b\u3002<\/p>\n<h4 style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #333399;\"><strong>\u2460\u3000\u500b\u5225\u6c7a\u7b97\u306b\u3082\u9069\u7528\u304c\u53ef\u80fd\u306a\u3082\u306e\u306b\u3064\u3044\u3066\u306e\u7a0e\u52d9\u4e0a\u306e\u6271\u3044<\/strong><\/span><\/h4>\n<div class=\"box_ box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#000080;\">\n\t\t<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #333399;\">\u25c6<\/span>\u300cIFRS\u3068\u306e\u5dee\u300d\u3068\u3057\u3066\u6349\u3048\u305f\u3082\u306e\u306e\u4e2d\u3067\u3001IFRS\u56fa\u6709\u306e\u3082\u306e\u3067\u65e5\u672c\u57fa\u6e96\u3067\u306f\u9069\u7528\u304c\u7121\u7406\u306a\u3082\u306e\u306b\u3064\u3044\u3066\u306f\u3001\u500b\u5225\u6c7a\u7b97\u3067\u306fIFRS\u9069\u7528\u304c\u8a31\u3055\u308c\u3066\u3044\u306a\u3044\u305f\u3081\u3001\u9023\u5358\u4e00\u81f4\u3067\u306a\u304f\u3001\u5f53\u7136\u3001\u9023\u7d50\u6c7a\u7b97\u306e\u307f\u306b\u9069\u7528\u3068\u306a\u308b\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #333399;\">\u25c6<\/span>\u4e00\u65b9\u3001\u300cIFRS\u3068\u306e\u5dee\u300d\u3068\u3057\u3066\u6349\u3048\u305f\u3082\u306e\u3067\u3082\u3001\u65e5\u672c\u57fa\u6e96\u306e\u7bc4\u56f2\u306b\u304a\u3044\u3066\u3082\u9069\u7528\u304c\u53ef\u80fd\u306a\u3082\u306e\u3082\u3042\u308b\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #333399;\">\u25c6<\/span>\u3082\u3057\u3001\u65e5\u672c\u57fa\u6e96\u306e\u4e2d\u3067\u3082\u9069\u7528\u3067\u304d\u308b\u306e\u306a\u3089\u500b\u5225\u6c7a\u7b97\u306b\u3082\u9069\u7528\u3057\u3066\u3001\u3067\u304d\u308b\u3060\u3051\u9023\u5358\u4e00\u81f4\u3092\u56f3\u308b\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #333399;\">\u25c6<\/span>\u3053\u306e\u5834\u5408\u306f\u3001\u7a0e\u52d9\u4e0a\u306e\u53d6\u6271\u3044\u3068\u306e\u95a2\u4fc2\u3067\u3001\u5b9f\u52d9\u3067\u306f\u4e0b\u8868\u306e\u3088\u3046\u306b\u3044\u304f\u3064\u304b\u306e\u30bf\u30a4\u30d7\u306b\u5206\u304b\u308c\u308b\u3002<\/p>\n<\/div>\n<p><strong>\u300a\u500b\u5225\u6c7a\u7b97\u306bIFRS\u5408\u308f\u305b\u3066\u65e5\u672c\u57fa\u6e96\u306e\u7bc4\u56f2\u5185\u3067\u4f1a\u8a08\u51e6\u7406\u3092\u5909\u66f4\u3057\u305f\u5834\u5408\u306b\u751f\u3058\u308b\u7a0e\u52d9\u4e0a\u306e\u8abf\u6574\u300b<\/strong><br \/>\n<span style=\"font-size: 12px;\">\u203b\u753b\u50cf\u3092\u30af\u30ea\u30c3\u30af\u3059\u308b\u3068\u3001\u5225\u30da\u30fc\u30b8\u3067\u62e1\u5927\u8868\u793a\u3055\u308c\u307e\u3059\u3002<\/span><br \/>\n<a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2013\/08\/kaikei-relay8-1.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-21918\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2013\/08\/kaikei-relay8-1.png\" alt=\"\" width=\"650\" height=\"510\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2013\/08\/kaikei-relay8-1.png 930w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2013\/08\/kaikei-relay8-1-300x235.png 300w\" sizes=\"(max-width: 650px) 100vw, 650px\" \/><\/a><\/p>\n<p>\u305d\u3057\u3066\u554f\u984c\u306a\u306e\u306f\u300c<span style=\"color: #b22222;\">\u203b<\/span>\u300d\u306e\u90e8\u5206\u3001\u3059\u306a\u308f\u3061\u4f1a\u8a08\u51e6\u7406\u306e\u5909\u66f4\u306b\u3088\u308a\u8ab2\u7a0e\u6240\u5f97\u304c\u5897\u3048\u3066\u3057\u307e\u3046\u3088\u3046\u306a\u30b1\u30fc\u30b9\u3067\u3042\u308a\u3001\u4e00\u5b9a\u306e\u8981\u4ef6\uff08\u4f8b\u3048\u3070\u3001\u516c\u8a8d\u4f1a\u8a08\u58eb\u76e3\u67fb\uff09\u306b\u3088\u308a\u5225\u8868\u6e1b\u7b97\u8abf\u6574\u304c\u3067\u304d\u308b\u3088\u3046\u306b\u3059\u308c\u3070\u3001IFRS\u5c0e\u5165\u306e\u30a4\u30f3\u30bb\u30f3\u30c6\u30a3\u30d6\u306b\u306a\u308b\u3082\u306e\u3068\u601d\u308f\u308c\u308b\u3002<\/p>\n<h4 style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #333399;\"><strong>\u2461\u3000IFRS\u304c\u3082\u3064\u91cd\u8981\u6027\u306e\u57fa\u6e96\u306b\u3064\u3044\u3066\u306e\u8003\u3048\u65b9\u304c\u5206\u304b\u308a\u306b\u304f\u3044<\/strong><\/span><\/h4>\n<p>\u91cd\u8981\u6027\u306e\u5224\u65ad\u306b\u3064\u3044\u306f\u3001\u4f1a\u793e\u306e\u5224\u65ad\u3001\u76e3\u67fb\u4eba\u306e\u5224\u65ad\u306b\u59d4\u306d\u3089\u308c\u3066\u3044\u308b\u305f\u3081\u3001\u3069\u3046\u3057\u3066\u3082\u65e5\u672c\u4eba\u306f\u53b3\u3057\u3044\u65b9\u5411\u3084\u53f3\u5023\u3048\u4e3b\u7fa9\u3067\u8003\u3048\u304c\u3061\u306b\u306a\u308a\u3001\u7d50\u5c40\u3001\u3088\u308a\u53b3\u683c\u306a\u65b9\u5411\u306b\u884c\u304d\u3084\u3059\u3044\u3002<br \/>\n\u91cd\u8981\u6027\u306e\u7bc4\u56f2\u5185\u3067\u3042\u308c\u3070\u3001\u3044\u308f\u3086\u308b\u7c21\u4fbf\u6cd5\u3092\u4f7f\u3046\u3053\u3068\u3082\u30aa\u30fc\u30b1\u30fc\u306a\u306e\u3067\u3042\u308a\u3001\u305d\u306e\u3053\u3068\u304c\u57fa\u6e96\u4e0a\u660e\u8a18\u3055\u308c\u3066\u3044\u306a\u3044\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4><strong>\u3010\u6700\u5f8c\u306b\u79c1\u898b\u3068\u3057\u3066\u3011<\/strong><\/h4>\n<p>IFRS\u65e9\u671f\u9069\u7528\u4f1a\u793e\u306b\u306f\u3001\u500b\u5225\u6c7a\u7b97\u306b\u3082IFRS\u9069\u7528\u3092\u8a8d\u3081\u308b\u3079\u304d\u3067\u3042\u308b\u3002<\/p>\n<p>\u305d\u306e\u5834\u5408\u3001\u53ce\u76ca\u3092\u5f93\u6765\u3088\u308a\u3082\u5148\u306b\u8a08\u4e0a\u3057\u306a\u304f\u3066\u306f\u306a\u3089\u306a\u3044\u3001\u3042\u308b\u3044\u306f\u7d4c\u8cbb\u5316\u3092\u9045\u3089\u305b\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3001\u306a\u3069\u306b\u3088\u308a\u3001\u8ab2\u7a0e\u6240\u5f97\u304c\u5897\u3048\u3066\u3057\u307e\u3046\u30b1\u30fc\u30b9\u306b\u3064\u3044\u3066\u306f\u3001\u516c\u8a8d\u4f1a\u8a08\u58eb\u306b\u3088\u308b\u76e3\u67fb\u306a\u3069\u4e00\u5b9a\u306e\u8981\u4ef6\u3092\u524d\u63d0\u306b\u3001\u5c11\u306a\u304f\u3068\u3082\u8ab2\u7a0e\u6240\u5f97\u304c\u5f93\u6765\u3068\u5909\u308f\u3089\u306a\u3044\u3088\u3046\u306b\u6e1b\u7b97\u8abf\u6574\u3092\u8a8d\u3081\u308b\u3079\u304d\u3067\u3042\u308d\u3046\u3002<\/p>\n<p>\u307e\u305f\u3001\u91cd\u8981\u6027\u306e\u5e45\u306b\u3064\u3044\u3066\u3001\u3082\u3063\u3068\u5927\u80c6\u306a\u767a\u60f3\u3092\u6301\u3064\u3079\u304d\u3067\u306f\u306a\u3044\u304b\u3002<br \/>\n\u91cd\u8981\u6027\u306e\u7bc4\u56f2\u5185\u3067\u3042\u308c\u3070\u3001\u7c21\u4fbf\u6cd5\u3068\u3057\u3066\u5f93\u6765\u306e\u4f1a\u8a08\u51e6\u7406\u3067\u30aa\u30fc\u30b1\u30fc\u3067\u3042\u308b\u3068\u3044\u3046\u3053\u3068\u3092\u3082\u3063\u3068\u306f\u3063\u304d\u308a\u8a00\u3046\u3079\u304d\u3067\u306f\u306a\u3044\u304b\u3002<\/p>\n<p>\u516c\u8a8d\u4f1a\u8a08\u58eb\u306f\u672c\u6765IFRS\u3092\u63a8\u9032\u3059\u308b\u3068\u3044\u3046\u30b9\u30bf\u30f3\u30b9\u306b\u7acb\u3064\u3079\u304d\u3067\u3042\u308b\u306b\u3082\u304b\u304b\u308f\u3089\u305a\u3001IFRS\u306b\u5bfe\u3057\u3066\u3001\u3059\u3079\u3066\u306e\u516c\u8a8d\u4f1a\u8a08\u58eb\u304c\u672c\u5f53\u306b\u5fc3\u306e\u4e2d\u3067\u5341\u5206\u306a\u7d0d\u5f97\u611f\u304c\u3042\u308b\u306e\u304b\u3069\u3046\u304b\u7591\u308f\u3057\u3044\u3002<\/p>\n<p>\u305d\u308c\u306f\u3001\u5f53\u521d\u3001\u3084\u305f\u3089\u306b\u89e3\u91c8\u3092\u3057\u3066\u306f\u3044\u3051\u306a\u3044\u3001\u89e3\u91c8\u3067\u304d\u308b\u306e\u306f\u552f\u4e00\u30ed\u30f3\u30c9\u30f3\u3060\u3051\u3001\u3068\u3044\u3063\u305f\u3088\u3046\u306a\u3053\u3068\u304c\u300c\u6d41\u5e03\u300d\u3055\u308c\u3066\u3057\u307e\u3063\u305f\u305f\u3081\u3067\u306f\u306a\u3044\u3060\u308d\u3046\u304b\u3002<br \/>\n\u305d\u3093\u306a\u5c48\u8fb1\u7684\u306a\u3053\u3068\u3092\u8a00\u308f\u308c\u3066\u307e\u3067\u5f93\u3046\u7406\u7531\u304c\u3042\u308b\u306e\u304b\u3068\u3044\u3046\u611f\u60c5\u8ad6\u3082\u5fc3\u5e95\u306b\u3042\u308b\u306e\u304b\u3082\u3057\u308c\u306a\u3044\u3002\u4f8b\u3048\u3070\u3001\u5f53\u521d\u306f\u6e1b\u4fa1\u511f\u5374\u3067\u5b9a\u7387\u6cd5\u306f\u8a8d\u3081\u3089\u308c\u306a\u3044\u3068\u3044\u3063\u305f\u3053\u3068\u3092\u8aa0\u3057\u3084\u304b\u306b\u8ff0\u3079\u3066\u3044\u305f\u4eba\u3082\u3044\u305f\u3050\u3089\u3044\u3067\u3042\u308b\u3002<\/p>\n<p>\u3082\u3061\u308d\u3093\u771f\u5b9f\u306f\u305d\u3046\u3067\u306f\u306a\u3044\u306e\u3067\u3042\u308b\u304c\u3001\u4e00\u5ea6\u3064\u3044\u305f\u30a4\u30e1\u30fc\u30b8\u306f\u306a\u304b\u306a\u304b\u6255\u62ed\u3067\u304d\u306a\u3044\u3002<\/p>\n<p>IFRS\u9069\u7528\u306f\u3001\u5358\u306a\u308b\u4f1a\u8a08\u57fa\u6e96\u306e\u5909\u66f4\u306b\u3059\u304e\u306a\u3044\u306e\u3060\u304b\u3089\u3001\u6211\u3005\u304c\u304b\u3064\u3066\u5c71\u307b\u3069\u7d4c\u9a13\u3057\u3066\u304d\u305f\u5f93\u6765\u306e\u4f1a\u8a08\u57fa\u6e96\u306e\u5909\u66f4\u306e\u4e00\u5f62\u614b\u306b\u3059\u304e\u306a\u3044\u3068\u8003\u3048\u308b\u3079\u304d\u3067\u3042\u308b\u3002<br \/>\n\u3069\u3053\u304b\u306e\u30c6\u30ec\u30d3\uff23\uff2d\u3067\u306f\u306a\u3044\u304c\u3001\u300cIFRS\u306a\u3093\u3066\u4f1a\u8a08\u57fa\u6e96\u306e\u5909\u66f4\u306a\u3093\u3060\u304b\u3089\u3001\u8ab0\u3060\u3063\u3066\u3067\u304d\u308b\uff01\uff01\u300d\u3068\u3044\u3046\u6c17\u6301\u3061\u3067\u81e8\u3080\u3079\u304d\u3067\u306f\u306a\u3044\u3060\u308d\u3046\u304b\u3002<\/p>\n<p>IFRS\u3092\u7279\u6b8a\u306a\u3082\u306e\u3068\u3057\u3066\u3001\u795e\u68da\u306b\u4e0a\u3052\u3066\u62dd\u3093\u3067\u3057\u307e\u3063\u3066\u3044\u308b\u306e\u306f\u3001\u4f55\u3092\u96a0\u305d\u3046\u76e3\u67fb\u6cd5\u4eba\u81ea\u8eab\u306a\u306e\u3067\u306f\u306a\u3044\u304b\u3002\u76e3\u67fb\u6cd5\u4eba\u306e\u4e2d\u3067\u300cIFRS\u62c5\u5f53\u300d\u3068\u3044\u3046\u30dd\u30b8\u30b7\u30e7\u30f3\u3092\u7279\u6b8a\u90e8\u968a\u306b\u3057\u3066\u306f\u3044\u306a\u3044\u304b\u3002<\/p>\n<p>\u4f1a\u8a08\u306f\u7686\u3067\u4f7f\u3063\u3066\u3053\u305d\u610f\u7fa9\u304c\u3042\u308a\u3001\u79c1\u3060\u3051\u300c\u77e5\u3063\u3066\u307e\u3059\u9854\u300d\u306f\u3001\u6c7a\u3057\u3066\u826f\u3044\u7d50\u679c\u3092\u751f\u307e\u306a\u3044\u3002\u516c\u8a8d\u4f1a\u8a08\u58eb\u306f\u305d\u306e\u3053\u3068\u3092\u809d\u306b\u9298\u3058\u308b\u3079\u304d\u3067\u3042\u308d\u3046\u3002<\/p>\n<p>\u4e00\u65b9\u3067\u3001\u30ab\u30fc\u30d6\u30a2\u30a6\u30c8\u3084J-IFRS\u3001\u307e\u305f\u3001\u4e2d\u5c0f\u4f01\u696d\u306f\u307e\u3063\u305f\u304f\u5225\u57fa\u6e96\u3060\u306e\u3068\u3044\u3063\u305f\u3001\u4f55\u304bIFRS\u3092\u300c\u5225\u7269\u6271\u3044\u300d\u306b\u3057\u305f\u52d5\u5411\u306b\u3064\u3044\u3066\u3082\u3001\u3082\u3063\u3068\u51b7\u9759\u306b\u306a\u3063\u3066\u306e\u8b70\u8ad6\u304c\u307b\u3057\u3044\u3002<\/p>\n<p>\u3059\u3079\u3066\u306e\u4f1a\u8a08\u306f\u4e00\u3064\u306e\u5186\u306e\u4e2d\u306b\u3042\u308a\u3001\u540c\u5fc3\u5186\u306a\u306e\u3060\u304b\u3089\u3001\u3082\u3063\u3068\u304a\u304a\u3089\u304b\u306bIFRS\u3092\u8003\u3048\u305f\u3089\u3069\u3046\u3067\u3042\u308d\u3046\u304b\u3002<\/p>\n<div class=\"box_info box clear\" style=\"font-size:14px; line-height:24px;color:#000000;\">\n\t\t<p><strong>\u300a\u6b21\u53f7\u306e\u30e9\u30f3\u30ca\u30fc\u7d39\u4ecb\u300b<\/strong><br \/>\n\u6b21\u56de\u306f\u3001\u682a\u5f0f\u4f1a\u793e\u661f\u91ce\u30ea\u30be\u30fc\u30c8\u306e\u661f\u91ce\u4f73\u8def\uff08\u307b\u3057\u306e\u3088\u3057\u306f\u308b\uff09\u4ee3\u8868\u53d6\u7de0\u5f79\u793e\u9577\u3078\u30d0\u30c8\u30f3\u30bf\u30c3\u30c1\u3002<\/p>\n<p>\u300c\u661f\u91ce\u30ea\u30be\u30fc\u30c8\u300d\u3068\u3044\u3048\u3070\u3001\u591a\u5206\u3001\u307b\u3068\u3093\u3069\u306e\u65b9\u306f\u77e5\u3063\u3066\u304a\u3089\u308c\u308b\u3068\u601d\u3046\u304c\u3001\u3082\u3068\u3082\u3068\u306f\u8efd\u4e95\u6ca2\u306e\u8001\u8217\u6e29\u6cc9\u65c5\u9928\u3067\u3042\u3063\u305f\u304c\u3001\u4eca\u3084\u3001\u5168\u56fd\u306e\u30ea\u30be\u30fc\u30c8\u306e\u518d\u751f\u3092\u624b\u304c\u3051\u308b\u30ea\u30be\u30fc\u30c8\u306e\u9054\u4eba\u3002<\/p>\n<p>\u6176\u5fdc\u5927\u5b66\u5352\u696d\u5f8c\u3001\u30a2\u30e1\u30ea\u30ab\u306e\u30b3\u30fc\u30cd\u30eb\u5927\u5b66\u30db\u30c6\u30eb\u7d4c\u55b6\u5927\u5b66\u9662\u3067MBA\u3092\u53d6\u5f97\u3057\u3001\u4e16\u754c\u3068\u52dd\u8ca0\u3067\u304d\u308b\u65b0\u9032\u6c17\u92ed\u306e\u7d4c\u55b6\u8005\u3068\u3057\u3066\u540d\u3092\u306f\u305b\u308b\u3002\u56fd\u571f\u4ea4\u901a\u7701\u3088\u308a\u7b2c\uff11\u56de\u89b3\u5149\u30ab\u30ea\u30b9\u30de\u306b\u9078\u5b9a\u3055\u308c\u308b\u3002\u307e\u305f\u3001\u4eca\u5e74\u3001\u4e0d\u52d5\u7523\u30ea\u30fc\u30c8\u3092\u7d44\u6210\u3057\u3001\u6771\u8a3c\u306b\u4e0a\u5834\u3055\u305b\u3066\u3044\u308b\u3002\u30c6\u30ec\u30d3\u51fa\u6f14\u3082\u591a\u6570\u3042\u308a\u3002<\/p>\n<p>\u79c1\u306f\u516c\u8a8d\u4f1a\u8a08\u58eb\u3068\u3057\u3066\u9577\u5e74\u95a2\u4e0e\u3055\u305b\u3066\u3044\u305f\u3060\u3066\u3044\u308b\u304c\u3001\u5f7c\u306f\u7d4c\u55b6\u30ea\u30bd\u30fc\u30b9\u3092\u7684\u78ba\u306b\u5224\u65ad\u3057\u3001\u30a2\u30a4\u30c7\u30a2\u306b\u5bcc\u307f\u3001\u5206\u6790\u529b\u3001\u8a08\u753b\u7acb\u6848\u529b\u3001\u5b9f\u884c\u529b\u304c\u3042\u308a\u3001\u5e38\u306b\u30af\u30ea\u30a8\u30a4\u30c6\u30a3\u30d6\u3002\u8ca1\u52d9\u6226\u7565\u306b\u3082\u30af\u30ea\u30a8\u30a4\u30c6\u30a3\u30d3\u30a3\u30c6\u30a3\u304c\u5fc5\u8981\u3068\u4e3b\u5f35\u3059\u308b\u3002<\/p>\n<p>\u3082\u3061\u308d\u3093\u4f1a\u8a08\u30fb\u8ca1\u52d9\u306e\u5c02\u9580\u5bb6\u3067\u306f\u306a\u3044\u304c\u3001\u3080\u3057\u308d\u4f1a\u8a08\u3092\u4f7f\u3046\u5074\u306e\u4ee3\u8868\u8005\u3068\u3057\u3066\u3001\u305d\u3057\u3066\u300c\u7d4c\u55b6\u306e\u30d7\u30ed\u300d\u3068\u3057\u3066\u30d7\u30ed\u30d5\u30a7\u30c3\u30b7\u30e7\u30f3\u30b8\u30e3\u30fc\u30ca\u30eb\u306b\u767b\u5834\u3057\u3066\u3044\u305f\u3060\u304d\u305f\u3044\u3002<\/p>\n<\/div>\n<p style=\"text-align: right;\">\uff08\u4e86\uff09<\/p>\n<div class=\"box_note box clear\" style=\"font-size:13px; line-height:23px;\">\n\t\t<p>\u300c\u4f1a\u8a08\u30ea\u30ec\u30fc\u30a8\u30c3\u30bb\u30a4\u300d\u306f\u57f7\u7b46\u8005\u3092\u30ea\u30ec\u30fc\u3057\u3064\u3064\u3001\u6bce\u6708\u7b2c\uff12\u9031\u306b\u63b2\u8f09\u3057\u307e\u3059\u3002<\/p>\n<\/div>\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        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