{"id":259479,"date":"2022-09-29T10:12:12","date_gmt":"2022-09-29T01:12:12","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=259479"},"modified":"2022-09-28T15:51:08","modified_gmt":"2022-09-28T06:51:08","slug":"release-article-26","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/release-article-26\/","title":{"rendered":"\u3014\u4eca\u3053\u305d\u78ba\u8a8d\u3057\u305f\u3044\u3015\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u53ca\u3073\u6c17\u5019\u95a2\u9023\u958b\u793a\u306e\u73fe\u72b6\u3000\u3010\u7b2c\uff13\u56de\u3011\u300cIFRS S2\u53f7\u300c\u6c17\u5019\u95a2\u9023\u958b\u793a\u300d\uff3b\u6848\uff3d\u306e\u6982\u8981\u300d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h4 style=\"text-align: center;\"><span style=\"color: #800000;\"><strong>\u3014\u4eca\u3053\u305d\u78ba\u8a8d\u3057\u305f\u3044\u3015<\/strong><\/span><\/h4>\n<h3 style=\"text-align: center;\"><strong>\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3<span style=\"font-size: 20px;\">\u53ca\u3073<\/span>\u6c17\u5019\u95a2\u9023\u958b\u793a<span style=\"font-size: 20px;\">\u306e<\/span>\u73fe\u72b6<\/strong><\/h3>\n<h4 style=\"text-align: center;\"><strong>\u3010\u7b2c\uff13\u56de\u3011<br \/>\n\uff08\u6700\u7d42\u56de\uff09<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300cIFRS S2\u53f7\u300c\u6c17\u5019\u95a2\u9023\u958b\u793a\u300d\uff3b\u6848\uff3d\u306e\u6982\u8981\u300d<\/strong><\/h4>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u53f2\u5f69\u76e3\u67fb\u6cd5\u4eba\u3000\u30d1\u30fc\u30c8\u30ca\u30fc<br \/>\n\u516c\u8a8d\u4f1a\u8a08\u58eb\u3000<strong>\u897f\u7530\u3000\u53cb\u6d0b<\/strong><\/p>\n<p>&nbsp;<\/p>\n<p>2022\u5e74\uff13\u670831\u65e5\u306b\u56fd\u969b\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u57fa\u6e96\u5be9\u8b70\u4f1a\uff08ISSB\uff09\u306f\u3001IFRS S1\u53f7\u300c\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u95a2\u9023\u8ca1\u52d9\u60c5\u5831\u306e\u958b\u793a\u306b\u95a2\u3059\u308b\u5168\u822c\u7684\u8981\u6c42\u4e8b\u9805\u300d\uff08\u4ee5\u4e0b\u3001\u300cS1\u53f7\u300d\u3068\u3044\u3046\uff09\u7b49\u3001\u53ca\u3073IFRS S2\u53f7\u300c\u6c17\u5019\u95a2\u9023\u958b\u793a\u300d\u7b49\u306e\u516c\u958b\u8349\u6848\u3092\u516c\u8868\u3057\u3066\u3044\u308b\u3002\u73fe\u72b6\u3001\u4e21\u65b9\u3092\u5408\u308f\u305b\u3066\u300cIFRS\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u958b\u793a\u57fa\u6e96\uff08ISSB\u304c\u516c\u8868\u3057\u305f\u57fa\u6e96\uff09\u300d\u3068\u3044\u3046\u3002<\/p>\n<p style=\"margin-left: 36px; text-indent: -36px; margin-bottom: 20px; margin-top: -20px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u6ce8\uff09<\/span>\u3000\u4eca\u5f8c\u3001\u4e0a\u8a18\u4ee5\u5916\u306e\u57fa\u6e96\u3082\u516c\u8868\u3055\u308c\u3001\u300cIFRS\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u958b\u793a\u57fa\u6e96\u300d\u306e\u6570\u306f\u5897\u3048\u308b\u3053\u3068\u3082\u60f3\u5b9a\u3055\u308c\u308b\u3002<\/span><\/p>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\n\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\/ifrs\/exposure_draft_ssbj.html\" target=\"_blank\" rel=\"noopener\">ISSB\u57fa\u6e96\u30fb\u516c\u958b\u8349\u6848\u7b49\u306e\u6982\u8981<\/a>\u300d<br \/>\n<\/div><\/div>\n<p>\u3053\u308c\u3089\u306e\u516c\u958b\u8349\u6848\u304c\u6700\u7d42\u78ba\u5b9a\u3055\u308c\u305f\u5834\u5408\u3001\u4f01\u696d\u4fa1\u5024\u3092\u8a55\u4fa1\u3059\u308b\u969b\u306e\u6295\u8cc7\u8005\u306e\u60c5\u5831\u30cb\u30fc\u30ba\u3092\u6e80\u305f\u3059\u3088\u3046\u306b\u8a2d\u8a08\u3055\u308c\u305f\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u958b\u793a\u306e\u5305\u62ec\u7684\u306a\u30b0\u30ed\u30fc\u30d0\u30eb\u30fb\u30d9\u30fc\u30b9\u30e9\u30a4\u30f3\u3068\u306a\u308b\uff08\u516c\u958b\u8349\u6848\uff0d\u30b9\u30ca\u30c3\u30d7\u30b7\u30e7\u30c3\u30c8\u300c\u306f\u3058\u3081\u306b\u300d\uff09\u3002<\/p>\n<p>\u4eca\u56de\u306f\u3001\u6c17\u5019\u95a2\u9023\u306e\u958b\u793a\u306b\u3064\u3044\u3066\u5b9a\u3081\u305fIFRS S2\u53f7\u300c\u6c17\u5019\u95a2\u9023\u958b\u793a\u300d\u7b49\u306e\u516c\u958b\u8349\u6848\u306e\u6982\u8981\u306b\u3064\u3044\u3066\u89e3\u8aac\u3059\u308b\u3002<\/p>\n<p>IFRS S2\u53f7\u300c\u6c17\u5019\u95a2\u9023\u958b\u793a\u300d\uff08\u4ee5\u4e0b\u3001\u300cS2\u53f7\u300d\u3068\u3044\u3046\uff09\u7b49\u306e\u516c\u958b\u8349\u6848\u306f\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u69cb\u6210\u3055\u308c\u3066\u3044\u308b\u3002<!--more--><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:#808080;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u27a4\u3000S2\u53f7<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px; padding-left: 15px;\">\uff08\uff11\uff09\u3000\u57fa\u6e96\u672c\u6587<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px; padding-left: 15px;\">\uff08\uff12\uff09\u3000\u4ed8\u9332\uff21\uff1a\u7528\u8a9e\u306e\u5b9a\u7fa9<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px; padding-left: 15px;\">\uff08\uff13\uff09\u3000\u4ed8\u9332\uff22\uff1a\u7523\u696d\u5225\u958b\u793a\u8981\u6c42\uff08\u5225\u518a\u3042\u308a\uff09<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 10px; padding-left: 15px;\">\uff08\uff14\uff09\u3000\u4ed8\u9332\uff23\uff1a\u767a\u884c\u65e5<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:dotted;border-bottom-width:1px;border-color:#808080;\"><\/div>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 10px; margin-top: -15px;\">\u27a4\u3000\u7d50\u8ad6\u306e\u6839\u62e0<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:dotted;border-bottom-width:1px;border-color:#808080;\"><\/div>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; margin-top: -15px;\">\u27a4\u3000S2\u53f7\u306b\u95a2\u3059\u308b\u4f8b\u793a\u7684\u30ac\u30a4\u30c0\u30f3\u30b9<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff11\u3000S2\u53f7\u306e\u76ee\u7684<\/strong><\/h4>\n<p>S2\u53f7\u306e\u76ee\u7684\u306f\u3001\u4f01\u696d\u304c\u91cd\u5927\u306a\uff08significant\uff09\u6c17\u5019\u95a2\u9023\u306e\u30ea\u30b9\u30af\u53ca\u3073\u6a5f\u4f1a\u306b\u5bfe\u3059\u308b\u60c5\u5831\u3092\u958b\u793a\u3059\u308b\u3053\u3068\u306b\u3088\u308a\u3001\u8ca1\u52d9\u5831\u544a\u306e\u5229\u7528\u8005\u304c\u4ee5\u4e0b\u3092\u53ef\u80fd\u3068\u3059\u308b\u3053\u3068\u306b\u3042\u308b\uff08S2\u53f7\uff11\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:#b22222;\">\n\t\t<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\uff08\uff11\uff09<\/span>\u3000\u91cd\u5927\u306a\uff08significant\uff09\u6c17\u5019\u95a2\u9023\u306e\u30ea\u30b9\u30af\u53ca\u3073\u6a5f\u4f1a\u304c\u4f01\u696d\u306e\u4f01\u696d\u4fa1\u5024\u306b\u4e0e\u3048\u308b\u5f71\u97ff\u3092\u8a55\u4fa1\u3059\u308b\u3053\u3068<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\uff08\uff12\uff09<\/span>\u3000\u4f01\u696d\u306b\u3088\u308b\u8cc7\u6e90\u306e\u5229\u7528\u3068\u305d\u308c\u306b\u5bfe\u5fdc\u3059\u308b\u30a4\u30f3\u30d7\u30c3\u30c8\u3001\u6d3b\u52d5\u3001\u30a2\u30a6\u30c8\u30d7\u30c3\u30c8\u53ca\u3073\u7d50\u679c\u304c\u3001\u91cd\u5927\u306a\uff08significant\uff09\u6c17\u5019\u95a2\u9023\u306e\u30ea\u30b9\u30af\u53ca\u3073\u6a5f\u4f1a\u306b\u5bfe\u3059\u308b\u4f01\u696d\u306e\u5bfe\u5fdc\u3068\u6226\u7565\u3092\u3069\u306e\u3088\u3046\u306b\u652f\u63f4\u3057\u3066\u3044\u308b\u306e\u304b\u3092\u7406\u89e3\u3059\u308b\u3053\u3068<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\uff08\uff13\uff09<\/span>\u3000\u4f01\u696d\u306e\u8a08\u753b\u3001\u30d3\u30b8\u30cd\u30b9\u30e2\u30c7\u30eb\u53ca\u3073\u30aa\u30da\u30ec\u30fc\u30b7\u30e7\u30f3\u306b\u3064\u3044\u3066\u3001\u91cd\u5927\u306a\uff08significant\uff09\u6c17\u5019\u95a2\u9023\u306e\u30ea\u30b9\u30af\u53ca\u3073\u6a5f\u4f1a\u306b\u9069\u5fdc\u3055\u305b\u308b\u305f\u3081\u306e\u4f01\u696d\u306e\u80fd\u529b\u3092\u8a55\u4fa1\u3059\u308b\u3053\u3068<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff12\u3000S2\u53f7\u306e\u7bc4\u56f2<\/strong><\/h4>\n<p>S2\u53f7\u306e\u7bc4\u56f2\u306f\u3001\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3042\u308b\uff08S2\u53f7\uff13\uff09\u3002<br \/>\n<a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/09\/kikoukaiji3-1-1.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-259481\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/09\/kikoukaiji3-1-1.png\" alt=\"\" width=\"500\" height=\"249\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/09\/kikoukaiji3-1-1.png 1033w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/09\/kikoukaiji3-1-1-300x150.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/09\/kikoukaiji3-1-1-1024x511.png 1024w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/09\/kikoukaiji3-1-1-768x383.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/09\/kikoukaiji3-1-1-600x299.png 600w\" sizes=\"(max-width: 500px) 100vw, 500px\" \/><\/a><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff13\u3000\u958b\u793a\u5185\u5bb9<\/strong><\/h4>\n<p>\u672c\u9023\u8f09\u306e<a title=\"\u3014\u4eca\u3053\u305d\u78ba\u8a8d\u3057\u305f\u3044\u3015\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u53ca\u3073\u6c17\u5019\u95a2\u9023\u958b\u793a\u306e\u73fe\u72b6\u3000\u3010\u7b2c\uff12\u56de\u3011\u300cIFRS S1\u53f7\u300c\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u95a2\u9023\u8ca1\u52d9\u60c5\u5831\u306e\u958b\u793a\u306b\u95a2\u3059\u308b\u5168\u822c\u7684\u8981\u6c42\u4e8b\u9805\u300d\uff3b\u6848\uff3d\u306e\u6982\u8981\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/release-article-23\/\" target=\"_blank\" rel=\"noopener\">\u3010\u7b2c\uff12\u56de\u3011<\/a>\u3067\u89e3\u8aac\u3057\u305f\u3068\u304a\u308a\u3001\u958b\u793a\u306e\u67f1\u306f\u3001\u300c\u30ac\u30d0\u30ca\u30f3\u30b9\u300d\u3001\u300c\u6226\u7565\u300d\u3001\u300c\u30ea\u30b9\u30af\u7ba1\u7406\u300d\u3001\u300c\u6307\u6a19\u53ca\u3073\u76ee\u6a19\u300d\u3067\u3042\u308b\u3002<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff11\uff09\u3000\u30ac\u30d0\u30ca\u30f3\u30b9<\/strong><span style=\"font-size: 15px;\">\uff08S2\u53f7\uff14\uff5e\uff16\uff09<\/span><\/h4>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#B0C4DE;color:#000000;border-color:#4682B4;\">\n\t\t<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n<h4><span style=\"color: #333399;\"><strong>\uff3b\u76ee\u7684\uff3d<\/strong><\/span><\/h4>\n<p>\u8ca1\u52d9\u5831\u544a\u306e\u5229\u7528\u8005\u304c\u3001\u6c17\u5019\u95a2\u9023\u306e\u30ea\u30b9\u30af\u53ca\u3073\u6a5f\u4f1a\u3092\u30e2\u30cb\u30bf\u30ea\u30f3\u30b0\u3057\u7ba1\u7406\u3059\u308b\u305f\u3081\u306b\u7528\u3044\u308b\u30ac\u30d0\u30ca\u30f3\u30b9\u306e\u30d7\u30ed\u30bb\u30b9\u3001\u7d71\u5236\u53ca\u3073\u624b\u7d9a\u3092\u7406\u89e3\u3067\u304d\u308b\u3088\u3046\u306b\u3059\u308b\u3053\u3068\n<\/div>\n<\/div>\n<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n<h4><span style=\"color: #333399;\"><strong>\uff3b\u4e3b\u306a\u958b\u793a\u5185\u5bb9\uff3d<\/strong><\/span><\/h4>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #4682b4;\">\u2460<\/span>\u3000\u6c17\u5019\u95a2\u9023\u306e\u30ea\u30b9\u30af\u53ca\u3073\u6a5f\u4f1a\u306e\u76e3\u7763\u306b\u3064\u3044\u3066\u8cac\u4efb\u3092\u8ca0\u3046\u6a5f\u95a2\u53c8\u306f\u500b\u4eba<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #4682b4;\">\u2461<\/span>\u3000\u5f53\u8a72\u6a5f\u95a2\u306e\u6c17\u5019\u95a2\u9023\u306e\u30ea\u30b9\u30af\u53ca\u3073\u6a5f\u4f1a\u306b\u95a2\u3059\u308b\u8cac\u4efb\u304c\u3001\u4f01\u696d\u306e\u4ed8\u8a17\u4e8b\u9805\u3001\u30dc\u30fc\u30c9\u306e\u7fa9\u52d9\u53ca\u3073\u95a2\u9023\u3059\u308b\u65b9\u91dd\u306b\u3069\u306e\u3088\u3046\u306b\u53cd\u6620\u3055\u308c\u3066\u3044\u308b\u304b<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #4682b4;\">\u2462<\/span>\u3000\u5f53\u8a72\u6a5f\u95a2\u304c\u4f01\u696d\u306e\u6226\u7565\u3092\u76e3\u7763\u3059\u308b\u305f\u3081\u306e\u9069\u5207\u306a\u30b9\u30ad\u30eb\u53ca\u3073\u30b3\u30f3\u30d4\u30c6\u30f3\u30b7\u30fc\u3092\u6709\u3059\u308b\u4eba\u6750\u3092\u78ba\u4fdd\u3059\u308b\u65b9\u6cd5<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #4682b4;\">\u2463<\/span>\u3000\u5f53\u8a72\u6a5f\u95a2\u304c\u60c5\u5831\u3092\u5f97\u308b\u30d7\u30ed\u30bb\u30b9\u53ca\u3073\u983b\u5ea6<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #4682b4;\">\u2464<\/span>\u3000\u5f53\u8a72\u6a5f\u95a2\u304c\u3001\u4f01\u696d\u306e\u6226\u7565\u3001\u4e3b\u8981\u306a\u53d6\u5f15\u306b\u95a2\u3059\u308b\u610f\u601d\u6c7a\u5b9a\u53ca\u3073\u30ea\u30b9\u30af\u7ba1\u7406\u306e\u65b9\u91dd\u3092\u76e3\u7763\u3059\u308b\u305f\u3081\u306b\u3001\u6c17\u5019\u95a2\u9023\u306e\u30ea\u30b9\u30af\u53ca\u3073\u6a5f\u4f1a\u3092\u8003\u616e\u3059\u308b\u65b9\u6cd5\uff08\u30c8\u30ec\u30fc\u30c9\u30aa\u30d5\u306e\u8a55\u4fa1\u53ca\u3073\u4e0d\u78ba\u5b9f\u6027\u306b\u5bfe\u3059\u308b\u611f\u5fdc\u5ea6\u306e\u5206\u6790\u3092\u542b\u3080\uff09<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #4682b4;\">\u2465<\/span>\u3000\u5f53\u8a72\u6a5f\u95a2\u304c\u3001\u91cd\u5927\u306a\uff08significant\uff09\u6c17\u5019\u95a2\u9023\u306e\u30ea\u30b9\u30af\u53ca\u3073\u6a5f\u4f1a\u306b\u95a2\u9023\u3059\u308b\u76ee\u6a19\u8a2d\u5b9a\u306e\u76e3\u7763\u65b9\u6cd5\u3001\u76ee\u6a19\u306e\u9032\u6357\u306b\u95a2\u3059\u308b\u30e2\u30cb\u30bf\u30ea\u30f3\u30b0\u65b9\u6cd5\uff08\u95a2\u9023\u3059\u308b\u30d1\u30d5\u30a9\u30fc\u30de\u30f3\u30b9\u6307\u6a19\u304c\u5831\u916c\u306e\u6c7a\u5b9a\u65b9\u91dd\u306b\u542b\u307e\u308c\u3066\u3044\u308b\u304b\u3092\u542b\u3080\uff09<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #4682b4;\">\u2466<\/span>\u3000\u6c17\u5019\u95a2\u9023\u306e\u30ea\u30b9\u30af\u53ca\u3073\u6a5f\u4f1a\u306e\u8a55\u4fa1\u3001\u7ba1\u7406\u306b\u304a\u3051\u308b\u7d4c\u55b6\u8005\u306e\u5f79\u5272\uff08\u6c17\u5019\u95a2\u9023\u306e\u30ea\u30b9\u30af\u53ca\u3073\u6a5f\u4f1a\u306e\u7ba1\u7406\u306b\u95a2\u3059\u308b\u7d71\u5236\u53ca\u3073\u624b\u7d9a\u306b\u95a2\u3059\u308b\u60c5\u5831\u3092\u542b\u3080\uff09<\/p>\n<\/div>\n<\/div>\n<\/div>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff12\uff09\u3000\u6226\u7565<\/strong><span style=\"font-size: 15px;\">\uff08S2\u53f7\uff17\uff5e15\uff09<\/span><\/h4>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#B0C4DE;color:#000000;border-color:#4682B4;\">\n\t\t<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n<h4><span style=\"color: #333399;\"><strong>\uff3b\u76ee\u7684\uff3d<\/strong><\/span><\/h4>\n<p>\u8ca1\u52d9\u5831\u544a\u306e\u5229\u7528\u8005\u304c\u3001\u91cd\u5927\u306a\uff08significant\uff09\u6c17\u5019\u95a2\u9023\u306e\u30ea\u30b9\u30af\u53ca\u3073\u6a5f\u4f1a\u306b\u5bfe\u51e6\u3059\u308b\u4f01\u696d\u306e\u6226\u7565\u3092\u7406\u89e3\u3067\u304d\u308b\u3088\u3046\u306b\u3059\u308b\u3053\u3068\n<\/div>\n<\/div>\n<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n<h4><span style=\"color: #333399;\"><strong>\uff3b\u4e3b\u306a\u958b\u793a\u5185\u5bb9\uff3d<\/strong><\/span><\/h4>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #4682b4;\">\u2460<\/span>\u3000\u91cd\u5927\u306a\uff08significant\uff09\u6c17\u5019\u95a2\u9023\u306e\u30ea\u30b9\u30af\u53ca\u3073\u6a5f\u4f1a\u304c\u3001\u77ed\u671f\u3001\u4e2d\u671f\u53c8\u306f\u9577\u671f\u306b\u308f\u305f\u308a\u3001\u4f01\u696d\u306e\u30d3\u30b8\u30cd\u30b9\u30e2\u30c7\u30eb\u3001\u6226\u7565\u3001\u30ad\u30e3\u30c3\u30b7\u30e5\u30fb\u30d5\u30ed\u30fc\u3001\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u3078\u306e\u4f01\u696d\u306e\u30a2\u30af\u30bb\u30b9\u3001\u8cc7\u672c\u30b3\u30b9\u30c8\u306b\u4e0e\u3048\u308b\u5f71\u97ff<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"color: #4682b4;\">\uff08\uff41\uff09<\/span>\u3000\u91cd\u5927\u306a\uff08significant\uff09\u6c17\u5019\u95a2\u9023\u306e\u30ea\u30b9\u30af\u53ca\u3073\u6a5f\u4f1a\u306b\u95a2\u3059\u308b\u8a18\u8ff0\u3001\u91cd\u5927\u306a\uff08significant\uff09\u6c17\u5019\u95a2\u9023\u306e\u30ea\u30b9\u30af\u53ca\u3073\u6a5f\u4f1a\u304c\u3001\u77ed\u671f\u3001\u4e2d\u671f\u53c8\u306f\u9577\u671f\u306b\u308f\u305f\u308a\u3001\u4f01\u696d\u306e\u30d3\u30b8\u30cd\u30b9\u30e2\u30c7\u30eb\u3001\u6226\u7565\u3001\u30ad\u30e3\u30c3\u30b7\u30e5\u30fb\u30d5\u30ed\u30fc\u3001\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u3078\u306e\u4f01\u696d\u306e\u30a2\u30af\u30bb\u30b9\u3001\u8cc7\u672c\u30b3\u30b9\u30c8\u306b\u5f71\u97ff\u3092\u4e0e\u3048\u308b\u3053\u3068\u304c\u5408\u7406\u7684\u306b\u898b\u8fbc\u307e\u308c\u308b\u6642\u9593\u8ef8\u306b\u95a2\u3059\u308b\u8a18\u8ff0<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"color: #4682b4;\">\uff08\uff42\uff09<\/span>\u3000\u77ed\u671f\u3001\u4e2d\u671f\u53ca\u3073\u9577\u671f\u306e\u5b9a\u7fa9\u3001\u5f53\u8a72\u5b9a\u7fa9\u3068\u4f01\u696d\u306e\u6226\u7565\u8a08\u753b\u306e\u6642\u9593\u8ef8\u53ca\u3073\u8cc7\u672c\u914d\u5206\u8a08\u753b\u3068\u306e\u3064\u306a\u304c\u308a<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"color: #4682b4;\">\uff08\uff43\uff09<\/span>\u3000\u8b58\u5225\u3055\u308c\u305f\u30ea\u30b9\u30af\u304c\u3001\u7269\u7406\u7684\u30ea\u30b9\u30af\u53c8\u306f\u79fb\u884c\u30ea\u30b9\u30af\u306e\u3069\u3061\u3089\u304b<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #4682b4;\">\u2461<\/span>\u3000\u91cd\u5927\u306a\uff08significant\uff09\u6c17\u5019\u95a2\u9023\u306e\u30ea\u30b9\u30af\u53ca\u3073\u6a5f\u4f1a\u304c\u4f01\u696d\u306e\u30d3\u30b8\u30cd\u30b9\u30e2\u30c7\u30eb\u53ca\u3073\u30d0\u30ea\u30e5\u30fc\u30fb\u30c1\u30a7\u30fc\u30f3\u306b\u4e0e\u3048\u308b\u5f71\u97ff<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #4682b4;\">\u2462<\/span>\u3000\u91cd\u5927\u306a\uff08significant\uff09\u6c17\u5019\u95a2\u9023\u306e\u30ea\u30b9\u30af\u53ca\u3073\u6a5f\u4f1a\u304c\u4f01\u696d\u306e\u6226\u7565\u53ca\u3073\u610f\u601d\u6c7a\u5b9a\u306b\u4e0e\u3048\u308b\u5f71\u97ff<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #4682b4;\">\u2463<\/span>\u3000\u91cd\u5927\u306a\uff08significant\uff09\u6c17\u5019\u95a2\u9023\u306e\u30ea\u30b9\u30af\u53ca\u3073\u6a5f\u4f1a\u304c\u4f01\u696d\u306e\u8ca1\u653f\u72b6\u614b\u3001\u8ca1\u52d9\u696d\u7e3e\u53ca\u3073\u30ad\u30e3\u30c3\u30b7\u30e5\u30fb\u30d5\u30ed\u30fc\u306b\u4e0e\u3048\u308b\u5f71\u97ff\u3001\u4e26\u3073\u306b\u3001\u77ed\u671f\u3001\u4e2d\u671f\u53ca\u3073\u9577\u671f\u306b\u308f\u305f\u308a\u4e88\u60f3\u3055\u308c\u308b\u5f71\u97ff\uff08\u6c17\u5019\u95a2\u9023\u306e\u30ea\u30b9\u30af\u53ca\u3073\u6a5f\u4f1a\u304c\u3069\u306e\u3088\u3046\u306b\u8a08\u753b\u306b\u542b\u307e\u308c\u3066\u3044\u308b\u304b\u3092\u542b\u3080\uff09<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"color: #4682b4;\">\u27a4<\/span>\u3000\u4e0d\u53ef\u80fd\u306a\u5834\u5408\u3092\u9664\u304d\u3001\u5b9a\u91cf\u7684\u60c5\u5831\u3092\u958b\u793a\uff08\u5b9a\u91cf\u7684\u60c5\u5831\u3092\u958b\u793a\u3067\u304d\u306a\u3044\u5834\u5408\u306f\u3001\u305d\u306e\u7406\u7531\u3092\u958b\u793a\u3057\u3001\u5b9a\u6027\u7684\u60c5\u5831\u3092\u958b\u793a\uff09<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #4682b4;\">\u2464<\/span>\u3000\u91cd\u5927\u306a\uff08significant\uff09\u7269\u7406\u7684\u30ea\u30b9\u30af\u53ca\u3073\u91cd\u5927\u306a\uff08significant\uff09\u79fb\u884c\u30ea\u30b9\u30af\u306b\u5bfe\u3059\u308b\u4f01\u696d\u306e\u6226\u7565\uff08\u30d3\u30b8\u30cd\u30b9\u30e2\u30c7\u30eb\u3092\u542b\u3080\uff09\u306e\u6c17\u5019\u30ec\u30b8\u30ea\u30a8\u30f3\u30b9\uff08\u6c17\u5019\u5909\u52d5\u306b\u5bfe\u51e6\u3059\u308b\u4f01\u696d\u306e\u53d7\u5bb9\u529b\u30fb\u8010\u529b\uff09\u306b\u95a2\u3059\u308b\u60c5\u5831<\/p>\n<\/div>\n<\/div>\n<\/div>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff13\uff09\u3000\u30ea\u30b9\u30af\u7ba1\u7406<\/strong><span style=\"font-size: 15px;\">\uff08S2\u53f716\uff5e18\uff09<\/span><\/h4>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#B0C4DE;color:#000000;border-color:#4682B4;\">\n\t\t<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n<h4><span style=\"color: #333399;\"><strong>\uff3b\u76ee\u7684\uff3d<\/strong><\/span><\/h4>\n<p>\u8ca1\u52d9\u5831\u544a\u306e\u5229\u7528\u8005\u304c\u3001\u6c17\u5019\u95a2\u9023\u306e\u30ea\u30b9\u30af\u53ca\u3073\u6a5f\u4f1a\u3092\u8b58\u5225\u3001\u8a55\u4fa1\u53ca\u3073\u7ba1\u7406\u3059\u308b\u30d7\u30ed\u30bb\u30b9\u3092\u7406\u89e3\u3067\u304d\u308b\u3088\u3046\u306b\u3059\u308b\u3053\u3068\n<\/div>\n<\/div>\n<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n<h4><span style=\"color: #333399;\"><strong>\uff3b\u4e3b\u306a\u958b\u793a\u5185\u5bb9\uff3d<\/strong><\/span><\/h4>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #4682b4;\">\u2460<\/span>\u3000\u4f01\u696d\u304c\u6c17\u5019\u306b\u95a2\u9023\u3059\u308b\u30ea\u30b9\u30af\u53ca\u3073\u6a5f\u4f1a\u3092\u8b58\u5225\u3059\u308b\u305f\u3081\u306e\u30d7\u30ed\u30bb\u30b9<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #4682b4;\">\u2461<\/span>\u3000\u4f01\u696d\u304c\u30ea\u30b9\u30af\u7ba1\u7406\u76ee\u7684\u3067\u6c17\u5019\u95a2\u9023\u306e\u30ea\u30b9\u30af\u3092\u8b58\u5225\u3059\u308b\u305f\u3081\u306e\u30d7\u30ed\u30bb\u30b9<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"color: #4682b4;\">\uff08\uff41\uff09<\/span>\u3000\u30ea\u30b9\u30af\u306b\u95a2\u9023\u3057\u305f\u767a\u751f\u53ef\u80fd\u6027\u53ca\u3073\u5f71\u97ff\u306e\u8a55\u4fa1\u65b9\u6cd5<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"color: #4682b4;\">\uff08\uff42\uff09<\/span>\u3000\u30ea\u30b9\u30af\u306e\u512a\u5148\u9806\u4f4d\u4ed8\u3051\u306e\u65b9\u6cd5\uff08\u30ea\u30b9\u30af\u8a55\u4fa1\u30c4\u30fc\u30eb\u306e\u4f7f\u7528\u3092\u542b\u3080\uff09<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"color: #4682b4;\">\uff08\uff43\uff09<\/span>\u3000\u30a4\u30f3\u30d7\u30c3\u30c8\u30d1\u30e9\u30e1\u30fc\u30bf\uff08\u30c7\u30fc\u30bf\u30bd\u30fc\u30b9\u3001\u5bfe\u8c61\u4e8b\u696d\u306e\u7bc4\u56f2\u3001\u4eee\u5b9a\u7b49\uff09<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"color: #4682b4;\">\uff08\uff44\uff09<\/span>\u3000\u30d7\u30ed\u30bb\u30b9\u306e\u5909\u66f4<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #4682b4;\">\u2462<\/span>\u3000\u6c17\u5019\u95a2\u9023\u306e\u6a5f\u4f1a\u3092\u8b58\u5225\u3001\u8a55\u4fa1\u53ca\u3073\u512a\u5148\u9806\u4f4d\u4ed8\u3051\u3059\u308b\u305f\u3081\u306e\u30d7\u30ed\u30bb\u30b9<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #4682b4;\">\u2463<\/span>\u3000\u6c17\u5019\u95a2\u9023\u306e\u30ea\u30b9\u30af\u53ca\u3073\u6a5f\u4f1a\u3092\u30e2\u30cb\u30bf\u30ea\u30f3\u30b0\u53ca\u3073\u7ba1\u7406\u3059\u308b\u305f\u3081\u306b\u7528\u3044\u308b\u30d7\u30ed\u30bb\u30b9<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #4682b4;\">\u2464<\/span>\u3000\u6c17\u5019\u95a2\u9023\u306e\u30ea\u30b9\u30af\u306e\u8b58\u5225\u3001\u8a55\u4fa1\u53ca\u3073\u7ba1\u7406\u306b\u95a2\u3059\u308b\u30d7\u30ed\u30bb\u30b9\u306b\u3064\u3044\u3066\u3001\u4f01\u696d\u306e\u7dcf\u5408\u7684\u306a\u30ea\u30b9\u30af\u7ba1\u7406\u30d7\u30ed\u30bb\u30b9\u3068\u306e\u7d71\u5408\u306e\u7a0b\u5ea6<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #4682b4;\">\u2465<\/span>\u3000\u6c17\u5019\u95a2\u9023\u306e\u6a5f\u4f1a\u306e\u8b58\u5225\u3001\u8a55\u4fa1\u53ca\u3073\u7ba1\u7406\u306b\u95a2\u3059\u308b\u30d7\u30ed\u30bb\u30b9\u306b\u3064\u3044\u3066\u3001\u4f01\u696d\u306e\u7dcf\u5408\u7684\u306a\u30ea\u30b9\u30af\u7ba1\u7406\u30d7\u30ed\u30bb\u30b9\u3068\u306e\u7d71\u5408\u306e\u7a0b\u5ea6<\/p>\n<\/div>\n<\/div>\n<\/div>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff14\uff09\u3000\u6307\u6a19\u53ca\u3073\u76ee\u6a19<\/strong><span style=\"font-size: 15px;\">\uff08S2\u53f719\uff5e24\uff09<\/span><\/h4>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#B0C4DE;color:#000000;border-color:#4682B4;\">\n\t\t<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n<h4><span style=\"color: #333399;\"><strong>\uff3b\u76ee\u7684\uff3d<\/strong><\/span><\/h4>\n<p>\u8ca1\u52d9\u5831\u544a\u306e\u5229\u7528\u8005\u304c\u3001\u91cd\u5927\u306a\uff08significant\uff09\u6c17\u5019\u95a2\u9023\u306e\u30ea\u30b9\u30af\u53ca\u3073\u6a5f\u4f1a\u3092\u4f01\u696d\u304c\u3069\u306e\u3088\u3046\u306b\u6e2c\u5b9a\u3057\u3001\u30e2\u30cb\u30bf\u30ea\u30f3\u30b0\u53ca\u3073\u7ba1\u7406\u3059\u308b\u306e\u304b\u306b\u3064\u3044\u3066\u7406\u89e3\u3067\u304d\u308b\u3088\u3046\u306b\u3059\u308b\u3053\u3068\n<\/div>\n<\/div>\n<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n<h4><span style=\"color: #333399;\"><strong>\uff3b\u4e3b\u306a\u958b\u793a\u5185\u5bb9\uff3d<\/strong><\/span><\/h4>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #4682b4;\">\u2460<\/span>\u3000\u7523\u696d\u6a2a\u65ad\u7684\u6307\u6a19\u30ab\u30c6\u30b4\u30ea\u30fc<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"color: #4682b4;\">\uff08\uff41\uff09<\/span>\u3000\u6e29\u5ba4\u52b9\u679c\u30ac\u30b9\u6392\u51fa<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"color: #4682b4;\">\uff08\uff42\uff09<\/span>\u3000\u79fb\u884c\u30ea\u30b9\u30af<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"color: #4682b4;\">\uff08\uff43\uff09<\/span>\u3000\u7269\u7406\u7684\u30ea\u30b9\u30af<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"color: #4682b4;\">\uff08\uff44\uff09<\/span>\u3000\u6c17\u5019\u95a2\u9023\u306e\u6a5f\u4f1a<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"color: #4682b4;\">\uff08\uff45\uff09<\/span>\u3000\u6c17\u5019\u95a2\u9023\u306e\u30ea\u30b9\u30af\u53ca\u3073\u6a5f\u4f1a\u306b\u5bfe\u3059\u308b\u6295\u8cc7<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"color: #4682b4;\">\uff08\uff46\uff09<\/span>\u3000\u5185\u90e8\u70ad\u7d20\u4fa1\u683c\uff08\u4f01\u696d\u304c\u81ea\u793e\u306e\u6392\u51fa\u30b3\u30b9\u30c8\u8a55\u4fa1\u306e\u305f\u3081\u306b\u7528\u3044\u3066\u3044\u308b\u6e29\u5ba4\u52b9\u679c\u30ac\u30b9\u306e\u30e1\u30fc\u30c8\u30eb\u30c8\u30f3\u3042\u305f\u308a\u306e\u4fa1\u683c\uff09<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"color: #4682b4;\">\uff08\uff47\uff09<\/span>\u3000\u5f79\u54e1\u5831\u916c\uff08\u5f79\u54e1\u5831\u916c\u306e\u6c7a\u5b9a\u306b\u304a\u3051\u308b\u6c17\u5019\u95a2\u9023\u306e\u95a2\u308f\u308a\uff09<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #4682b4;\">\u2461<\/span>\u3000\u7523\u696d\u5225\u306e\u6307\u6a19\uff08\u4ed8\u9332\uff22\u3067SASB\u30b9\u30bf\u30f3\u30c0\u30fc\u30c9\u306b\u57fa\u3065\u304f11\u30bb\u30af\u30bf\u30fc\u30fb68\u7523\u696d\u306b\u95a2\u9023\u3059\u308b\u4e3b\u306a\u6307\u6a19\u304c\u793a\u3055\u308c\u3066\u3044\u308b\uff09<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #4682b4;\">\u2462<\/span>\u3000\u76ee\u6a19\u306e\u9032\u6357\u3092\u6e2c\u5b9a\u3059\u308b\u305f\u3081\u306e\u4ed6\u306e\u6307\u6a19<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #4682b4;\">\u2463<\/span>\u3000\u6c17\u5019\u95a2\u9023\u306e\u30ea\u30b9\u30af\u306e\u8efd\u6e1b\u82e5\u3057\u304f\u306f\u3053\u308c\u3078\u306e\u9069\u5fdc\u3001\u6c17\u5019\u95a2\u9023\u306e\u6a5f\u4f1a\u306e\u6700\u5927\u5316\u306e\u305f\u3081\u306b\u4f01\u696d\u306b\u3088\u308a\u8a2d\u5b9a\u3055\u308c\u305f\u76ee\u6a19<\/p>\n<\/div>\n<\/div>\n<\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff14\u3000\u4f01\u696d\u306e\u5bfe\u5fdc<\/strong><\/h4>\n<p>S1\u53f7\u53ca\u3073S2\u53f7\u304c\u9069\u7528\u3055\u308c\u308b\u3053\u3068\u306b\u3088\u308a\u3001\u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8\u7b49\u306e\u958b\u793a\u304c\u3069\u306e\u3088\u3046\u306b\u5909\u308f\u3063\u3066\u3044\u304f\u304b\u306f\u3001\u307e\u3060\u660e\u3089\u304b\u306b\u306a\u3063\u3066\u3044\u306a\u3044\u3002\u4e00\u65b9\u3001\u6c17\u5019\u95a2\u9023\u3092\u542b\u3080\u975e\u8ca1\u52d9\u60c5\u5831\u306e\u958b\u793a\u306f\u3001\u4eca\u5f8c\u3001\u62e1\u5927\u3059\u308b\u3053\u3068\u306f\u907f\u3051\u3089\u308c\u306a\u3044\u3068\u8003\u3048\u3089\u308c\u308b\u3002<\/p>\n<p>\u305d\u306e\u305f\u3081\u3001\u4f01\u696d\u304c\u4eca\u3001\u884c\u3046\u3079\u304d\u5bfe\u5fdc\u306f\u3001\u60c5\u5831\u53ce\u96c6\u3092\u884c\u3044\u3001\u73fe\u72b6\u3001\u958b\u793a\u304c\u9032\u3093\u3067\u3044\u308b\u4f1a\u793e\u3067\u306f\u3069\u306e\u7a0b\u5ea6\u306e\u958b\u793a\u3092\u884c\u3063\u3066\u3044\u308b\u304b\u3092\u628a\u63e1\u3057\u3001\u81ea\u793e\u3067\u305d\u306e\u30ec\u30d9\u30eb\u306e\u958b\u793a\u3092\u884c\u3046\u305f\u3081\u306b\u306f\u3001\u3069\u3046\u3059\u308c\u3070\u3088\u3044\u304b\u3092\u30b7\u30df\u30e5\u30ec\u30fc\u30b7\u30e7\u30f3\u3059\u308b\u3053\u3068\u304c\u5927\u4e8b\u3067\u3042\u308b\u3068\u8003\u3048\u3089\u308c\u308b\u3002<\/p>\n<p>\u60c5\u5831\u53ce\u96c6\u3059\u308b\u306b\u3042\u305f\u3063\u3066\u306f\u3001\u672c\u9023\u8f09\u306e<a title=\"\u3014\u4eca\u3053\u305d\u78ba\u8a8d\u3057\u305f\u3044\u3015\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u53ca\u3073\u6c17\u5019\u95a2\u9023\u958b\u793a\u306e\u73fe\u72b6\u3000\u3010\u7b2c\uff11\u56de\u3011\u300c\u958b\u793a\u306e\u73fe\u72b6\u3068\u53c2\u8003\u3068\u306a\u308b\u516c\u8868\u60c5\u5831\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/release-article-21\/\" target=\"_blank\" rel=\"noopener\">\u3010\u7b2c\uff11\u56de\u3011<\/a>\u306b\u60c5\u5831\u30bd\u30fc\u30b9\u3092\u8a18\u8f09\u3057\u3066\u3044\u308b\u305f\u3081\u3001\u53c2\u7167\u3055\u308c\u305f\u3044\u3002<\/p>\n<p style=\"text-align: right;\">\uff08\u9023\u8f09\u4e86\uff09<\/p>\n<\/p><\/p><\/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>\u4eca\u56de\u306f\u3001\u69d8\u3005\u306a\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u95a2\u9023\u8ca1\u52d9\u60c5\u5831\u306e\u5171\u901a\u4e8b\u9805\u3092\u5b9a\u3081\u305fIFRS S2\u53f7\u300c\u6c17\u5019\u95a2\u9023\u958b\u793a\u300d\u7b49\u306e\u516c\u958b\u8349\u6848\u306e\u6982\u8981\u306b\u3064\u3044\u3066\u89e3\u8aac\u3059\u308b\u3002<br \/>\nIFRS S2\u53f7\u300c\u6c17\u5019\u95a2\u9023\u958b\u793a\u300d\uff08\u4ee5\u4e0b\u3001\u300cS2\u53f7\u300d\u3068\u3044\u3046\uff09\u7b49\u306e\u516c\u958b\u8349\u6848\u306f\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u69cb\u6210\u3055\u308c\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":[178,167,182,290,232,269],"tags":[325,594,159],"backnumber":[2186],"series":[727],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-07-26 07:22:03","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/259479"}],"collection":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/users\/10656"}],"replies":[{"embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/comments?post=259479"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/259479\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=259479"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=259479"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=259479"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=259479"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=259479"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}