{"id":262037,"date":"2023-06-08T10:12:09","date_gmt":"2023-06-08T01:12:09","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=262037"},"modified":"2023-06-07T14:12:20","modified_gmt":"2023-06-07T05:12:20","slug":"accounting-article-156","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/accounting-article-156\/","title":{"rendered":"\u3014\u307e\u3068\u3081\u3066\u78ba\u8a8d\u3015\u4f1a\u8a08\u60c5\u5831\u306e\u6708\u6b21\u901f\u5831\u89e3\u8aac\u3000\u30102023\u5e74\uff15\u6708\u3011"},"content":{"rendered":"
\u3014\u307e\u3068\u3081\u3066\u78ba\u8a8d\u3015<\/strong><\/span><\/h5>\n

\u4f1a\u8a08\u60c5\u5831<\/span>\u306e<\/span>\u6708\u6b21<\/span>\u901f\u5831\u89e3\u8aac<\/strong><\/h3>\n

\u30102023\u5e74\uff15\u6708\u3011<\/strong><\/h4>\n

 <\/p>\n

\u516c\u8a8d\u4f1a\u8a08\u58eb\u3000\u963f\u90e8\u3000\u5149\u6210<\/strong><\/p>\n

 <\/p>\n

\u2160\u3000\u306f\u3058\u3081\u306b<\/strong><\/h4>\n

2023\u5e74\uff15\u6708\uff11\u65e5\u304b\u3089\uff15\u670831\u65e5\u307e\u3067\u306b\u516c\u958b\u3057\u305f\u901f\u5831\u89e3\u8aac\u306e\u30dd\u30a4\u30f3\u30c8\u306b\u3064\u3044\u3066\u3001\u6539\u3081\u3066\u7d39\u4ecb\u3059\u308b\u3002<\/p>\n

\u5177\u4f53\u7684\u306a\u5185\u5bb9\u306f\u3001\u8a72\u5f53\u3059\u308b\u901f\u5831\u89e3\u8aac\u3092\u304a\u8aad\u307f\u3044\u305f\u3060\u304d\u305f\u3044\u3002<\/p>\n

 <\/p>\n

\u2161\u3000\u65b0\u4f1a\u8a08\u57fa\u6e96\u95a2\u4fc2<\/strong><\/h4>\n

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\u2460\u3000\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u516c\u958b\u8349\u6848\u7b2c73\u53f7\u300c\u30ea\u30fc\u30b9\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\uff08\u6848\uff09\u300d\u7b49\uff08\u516c\u958b\u8349\u6848\uff09\uff08\u5185\u5bb9\uff1a\u501f\u624b\u306e\u3059\u3079\u3066\u306e\u30ea\u30fc\u30b9\u306b\u3064\u3044\u3066\u8cc7\u7523\u53ca\u3073\u8ca0\u50b5\u3092\u8a08\u4e0a\u3059\u308b\u30ea\u30fc\u30b9\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u3092\u958b\u767a\u3059\u308b\u3002\u610f\u898b\u52df\u96c6\u671f\u9593\u306f2023\u5e74\uff18\u6708\uff14\u65e5\u307e\u3067\uff09<\/strong><\/p>\n

<\/h4>
\n\u300a\u901f\u5831\u89e3\u8aac\u300b ASBJ\u304c\u3001IFRS\u7b49\u3068\u306e\u6574\u5408\u6027\u3092\u8003\u616e\u3057\u305f\u300c\u30ea\u30fc\u30b9\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\uff08\u6848\uff09\u300d\u7b49\u3092\u516c\u8868\uff5e\u4f7f\u7528\u6a29\u8cc7\u7523\u306b\u4fc2\u308b\u6e1b\u4fa1\u511f\u5374\u8cbb\u53ca\u3073\u30ea\u30fc\u30b9\u8ca0\u50b5\u306b\u4fc2\u308b\u5229\u606f\u76f8\u5f53\u984d\u3092\u8a08\u4e0a\u3059\u308b\u5358\u4e00\u306e\u4f1a\u8a08\u51e6\u7406\u30e2\u30c7\u30eb\u3092\u63d0\u6848\uff5e<\/a>
\n<\/div><\/div>\n

\u2461\u3000\u6539\u6b63\u300c\u4e2d\u5c0f\u4f01\u696d\u306e\u4f1a\u8a08\u306b\u95a2\u3059\u308b\u6307\u91dd\u300d\uff08\u5185\u5bb9\uff1a\u53ce\u76ca\u306e\u8a08\u4e0a\u57fa\u6e96\u306e\u6ce8\u8a18\u306b\u95a2\u3059\u308b\u6539\u6b63\uff09<\/strong><\/p>\n

<\/h4>
\n\u300a\u901f\u5831\u89e3\u8aac\u300b JICPA\u542b\u3080\u95a2\u4fc2\uff14\u56e3\u4f53\u306b\u3088\u308b\u300c\u4e2d\u5c0f\u4f01\u696d\u306e\u4f1a\u8a08\u306b\u95a2\u3059\u308b\u6307\u91dd\u300d\u306e\u6539\u6b63\u304c\u78ba\u5b9a\uff5e\u53ce\u76ca\u306e\u8a08\u4e0a\u57fa\u6e96\u306e\u6ce8\u8a18\u306b\u95a2\u3059\u308b\u6539\u6b63\u3092\u884c\u3044\u3001\u53c2\u8003\u6ce8\u8a18\u4f8b\u3092\u65b0\u305f\u306b\u8a18\u8f09\uff5e<\/a>
\n<\/div><\/div>\n

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<\/h4>
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\n<\/div><\/div>\n

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\n

<\/h4>
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\n<\/div><\/div>\n

 <\/p>\n

\u2162\u3000\u76e3\u67fb\u5f79\u7b49\u306e\u76e3\u67fb\u95a2\u4fc2<\/strong><\/h4>\n

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\u3007\u3000\u76e3\u67fb\u5f79\u76e3\u67fb\u5b9f\u65bd\u8981\u9818\u306e\u6539\u5b9a\u306b\u3064\u3044\u3066\uff08\u5185\u5bb9\uff1a\u4f1a\u793e\u6cd5\u306e\u6539\u6b63\u53ca\u3073\u6539\u6b63\u4f1a\u793e\u6cd5\u306b\u4fc2\u308b\u6cd5\u52d9\u7701\u4ee4\u306e\u6539\u6b63\u53ca\u3073\u30b3\u30fc\u30dd\u30ec\u30fc\u30c8\u30ac\u30d0\u30ca\u30f3\u30b9\u30fb\u30b3\u30fc\u30c9\u306e\u6539\u8a02\u306a\u3069\u3092\u53cd\u6620\u3057\u305f\u3082\u306e\uff09<\/strong><\/p>\n

<\/h4>
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\n<\/div><\/div>\n

\uff08\u4e86\uff09<\/p>\n

\n\t\t

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2023\u5e74\uff15\u6708\uff11\u65e5\u304b\u3089\uff15\u670831\u65e5\u307e\u3067\u306b\u516c\u958b\u3057\u305f\u901f\u5831\u89e3\u8aac\u306e\u30dd\u30a4\u30f3\u30c8\u306b\u3064\u3044\u3066\u3001\u6539\u3081\u3066\u7d39\u4ecb\u3059\u308b\u3002
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