{"id":25778,"date":"2013-10-03T10:08:37","date_gmt":"2013-10-03T01:08:37","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=25778"},"modified":"2014-02-06T19:32:38","modified_gmt":"2014-02-06T10:32:38","slug":"management-99","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/management-99\/","title":{"rendered":"\u4f1a\u793e\u3092\u6210\u9577\u3055\u305b\u308b\u300c\u4f1a\u8a08\u529b\u300d\u3000\u3010\u7b2c\uff12\u56de\u3011\u300c\u6771\u4eac\u4e94\u8f2a\u3068IFRS\u8ca1\u56e3\u30a2\u30b8\u30a2\u30fb\u30aa\u30bb\u30a2\u30cb\u30a2\u30aa\u30d5\u30a3\u30b9\u300d\u2015IFRS\u8ca1\u56e3\u30a2\u30b8\u30a2\u30fb\u30aa\u30bb\u30a2\u30cb\u30a2\u30aa\u30d5\u30a3\u30b9\u306e\u6771\u4eac\u958b\u8a2d\u3068\u671f\u5f85\u2015"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h4 style=\"text-align: center;\"><strong>\u4f1a\u793e\u3092\u6210\u9577\u3055\u305b\u308b\u300c\u4f1a\u8a08\u529b\u300d<\/strong><\/h4>\n<h4 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text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: 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\/>\n\u6a5f\u4f1a\u3092\u6349\u3048\u3066\u65e5\u672c\u3067\u306e\u8b70\u8ad6\u306e\u30dd\u30b8\u30c6\u30a3\u30d6\u306a\u9762\u3092\u5f37\u8abf\u3059\u308b\u306a\u3069\u3001\u56fd\u969b\u5bfe\u5fdc\u306b\u82e6\u616e\u3057\u305f\u899a\u3048\u304c\u3042\u308b\u3002<\/p>\n<p>\u3057\u304b\u3057\u3053\u3053\u306b\u304d\u3066\u3001\u524d\u653f\u6a29\u4e0b\u3067\u306f\u8db3\u8e0f\u307f\u72b6\u614b\u3001\u5426\u3001\u5f8c\u9000\u611f\u304c\u5f37\u304b\u3063\u305fIFRS\u5c0e\u5165\u8ad6\u8b70\u306b\u3001\u65b0\u305f\u306a\u9032\u5c55\u304c\u307f\u3089\u308c\u308b\u3002<\/p>\n<p>\uff15\u670829\u65e5\u3001\u81ea\u6c11\u515a\u4f01\u696d\u4f1a\u8a08\u5c0f\u59d4\u54e1\u4f1a\u306b\u62db\u8058\u3055\u308c\u3001\u6211\u304c\u56fd\u306b\u304a\u3051\u308bIFRS\u5c0e\u5165\u306b\u3064\u3044\u3066\u610f\u898b\u3092\u8ff0\u3079\u308b\u6a5f\u4f1a\u304c\u3042\u3063\u305f\u3002\u305d\u306e\u5f8c\u306b\u53d6\u308a\u307e\u3068\u3081\u3089\u308c\u305f\u540c\u5c0f\u59d4\u54e1\u4f1a\u306e\u63d0\u8a00\u3067\u306f\u3001\u5f37\u5236\u9069\u7528\u306b\u3064\u3044\u3066\u306f\u3055\u3089\u306a\u308b\u8b70\u8ad6\u304c\u5fc5\u8981\u3068\u3057\u305f\u3082\u306e\u306e\u3001\u4efb\u610f\u9069\u7528\u306e\u62e1\u5927\u306b\u95a2\u3057\u3066\u306f\u6570\u5024\u76ee\u6a19\u3068\u671f\u9650\u3092\u5b9a\u3081\u3066\u3044\u308b\u3002<\/p>\n<p>IFRS\u5c0e\u5165\u306b\u3064\u3044\u3066\u306e\u5927\u304d\u306a\u524d\u9032\u3067\u3042\u308b\u3068\u8a55\u4fa1\u3057\u305f\u3044\u3002<\/p>\n<p>\u307e\u305f\u3001\u518d\u958b\u3055\u308c\u305f\u4f01\u696d\u4f1a\u8a08\u5be9\u8b70\u4f1a\u3067\u306f\u65e5\u672c\u7248IFRS\u306e\u7b56\u5b9a\u304c\u8b70\u8ad6\u3055\u308c\u3066\u304a\u308a\u3001\u540c\u6642\u306b\u3001\u6211\u304c\u56fd\u304b\u3089\u306e\u56fd\u969b\u7684\u610f\u898b\u767a\u4fe1\u529b\u5f37\u5316\u306e\u5fc5\u8981\u6027\u3082\u5f37\u304f\u63d0\u8a00\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>IFRS\u8ca1\u56e3\u30a2\u30b8\u30a2\u30fb\u30aa\u30bb\u30a2\u30cb\u30a2\u30aa\u30d5\u30a3\u30b9\u306f\u5f53\u5730\u57df\u306e\u58f0\u3092IASB\u306e\u57fa\u6e96\u958b\u767a\u306b\u53cd\u6620\u3055\u305b\u308b\u305f\u3081\u306e\u62e0\u70b9\u3068\u3057\u3066\u306e\u6a5f\u80fd\u304c\u671f\u5f85\u3055\u308c\u3001\u65b0\u8a2d\u3055\u308c\u305fASAF\uff08\u4f1a\u8a08\u57fa\u6e96\u30a2\u30c9\u30d0\u30a4\u30b6\u30ea\u30fc\u30fb\u30d5\u30a9\u30fc\u30e9\u30e0\uff09\u306f\u4e16\u754c\u5404\u5730\u57df\u306e\u610f\u898b\u3092\u8074\u53d6\u3059\u308b\u5834\u3068\u306a\u308b\u3067\u3042\u308d\u3046\u3002<\/p>\n<p>\u3053\u306e\u3088\u3046\u306a\u5834\u3068\u6a5f\u4f1a\u3092\u6349\u3048\u3066\u3001\u6211\u304c\u56fd\u304c\u7a4d\u6975\u7684\u3067\u524d\u5411\u304d\u306a\u610f\u898b\u767a\u4fe1\u3092\u7d99\u7d9a\u7684\u306b\u884c\u3046\u3053\u3068\u304c\u3001\u6211\u304c\u56fd\u304cG20\u3067\u56fd\u969b\u7684\u306b\u30b3\u30df\u30c3\u30c8\u3057\u3066\u3044\u308b\u300c\u9ad8\u54c1\u8cea\u3067\u5358\u4e00\u306e\u56fd\u969b\u7684\u306a\u57fa\u6e96\u958b\u767a\u3078\u306e\u8ca2\u732e\u300d\u306b\u7e4b\u304c\u308b\u3068\u601d\u3046\u3002<\/p>\n<p style=\"text-align: center;\"><span style=\"color: #ff9900;\"><strong>\uff0a\u3000\u3000\u3000\uff0a\u3000\u3000\u3000\uff0a<\/strong><\/span><\/p>\n<p>\u6765\u6708\u306f\u300c\u30ea\u30b9\u30af\u30fb\u30ea\u30bf\u30fc\u30f3\u3068\u30d0\u30e9\u30f3\u30b9\u30b7\u30fc\u30c8\u30fb\u30de\u30cd\u30b8\u30e1\u30f3\u30c8\u300d\u306b\u8a71\u3092\u623b\u3057\u305f\u3044\u3002<\/p>\n<p style=\"text-align: right;\">\uff08\u4e86\uff09<\/p>\n<div class=\"box_info box clear\" style=\"font-size:14px; line-height:24px;\">\n\t\t<p>\u300c\u4f1a\u793e\u3092\u6210\u9577\u3055\u305b\u308b\u300c\u4f1a\u8a08\u529b\u300d\u300d\u306f\u3001\u6bce\u6708\u7b2c\uff11\u9031\u306b\u63b2\u8f09\u3055\u308c\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        \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    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