{"id":263533,"date":"2023-11-20T10:20:05","date_gmt":"2023-11-20T01:20:05","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=263533"},"modified":"2023-11-20T10:20:05","modified_gmt":"2023-11-20T01:20:05","slug":"financial-accounting-others-report-49","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/financial-accounting-others-report-49\/","title":{"rendered":"\u300a\u901f\u5831\u89e3\u8aac\u300b ASBJ\u3001\u300c\u8cc7\u91d1\u6c7a\u6e08\u6cd5\u306b\u304a\u3051\u308b\u7279\u5b9a\u306e\u96fb\u5b50\u6c7a\u6e08\u624b\u6bb5\u306e\u4f1a\u8a08\u51e6\u7406\u53ca\u3073\u958b\u793a\u306b\u95a2\u3059\u308b\u5f53\u9762\u306e\u53d6\u6271\u3044\u300d\u3092\u516c\u8868\uff5e\u96fb\u5b50\u6c7a\u6e08\u624b\u6bb5\u306e\u4fdd\u6709\u3084\u767a\u884c\u306b\u4fc2\u308b\u4f1a\u8a08\u51e6\u7406\u306a\u3069\u306b\u3064\u3044\u3066\u793a\u3059\uff5e"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h5><span style=\"color: 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rel=\"noopener\">\u5b9f\u52d9\u5bfe\u5fdc\u5831\u544a\u7b2c45\u53f7\u300c\u8cc7\u91d1\u6c7a\u6e08\u6cd5\u306b\u304a\u3051\u308b\u7279\u5b9a\u306e\u96fb\u5b50\u6c7a\u6e08\u624b\u6bb5\u306e\u4f1a\u8a08\u51e6\u7406\u53ca\u3073\u958b\u793a\u306b\u95a2\u3059\u308b\u5f53\u9762\u306e\u53d6\u6271\u3044\u300d\u7b49\u306e\u516c\u8868\u300d\u7b49\u306e\u516c\u8868<\/a>\u300d<br \/>\n<\/div><\/div>\n\u3053\u308c\u306b\u3088\u308a\u30012023\u5e74\uff15\u670831\u65e5\u304b\u3089<a title=\"\u300a\u901f\u5831\u89e3\u8aac\u300b \u6539\u6b63\u8cc7\u91d1\u6c7a\u6e08\u6cd5\u4e0a\u306e\u96fb\u5b50\u6c7a\u6e08\u624b\u6bb5\u306e\u767a\u884c\u53ca\u3073\u4fdd\u6709\u7b49\u306b\u4fc2\u308b\u4f1a\u8a08\u4e0a\u306e\u53d6\u6271\u3044\u3092\u793a\u3059\u516c\u958b\u8349\u6848\u304cASBJ\u3088\u308a\u516c\u8868\u3055\u308c\u308b\" href=\"https:\/\/profession-net.com\/professionjournal\/financial-accounting-others-report-45\/\" target=\"_blank\" rel=\"noopener\">\u610f\u898b\u52df\u96c6\u3055\u308c\u3066\u3044\u305f\u516c\u958b\u8349\u6848<\/a>\u304c\u78ba\u5b9a\u3059\u308b\u3053\u3068\u306b\u306a\u308b\u3002\u516c\u958b\u8349\u6848\u306b\u5bc4\u305b\u3089\u308c\u305f<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/jp\/accounting_standards\/exposure_draft\/y2023\/2023-0531\/comment.html\" target=\"_blank\" rel=\"noopener\">\u4e3b\u306a\u30b3\u30e1\u30f3\u30c8\u306e\u6982\u8981\u3068\u305d\u306e\u5bfe\u5fdc<\/a>\u3082\u516c\u8868\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>\u3053\u308c\u306f\u3001\u6539\u6b63\u3055\u308c\u305f\u300c\u8cc7\u91d1\u6c7a\u6e08\u306b\u95a2\u3059\u308b\u6cd5\u5f8b\u300d\uff08\u5e73\u621021\u5e74\u6cd5\u5f8b\u7b2c59\u53f7\u3002\u4ee5\u4e0b\u300c\u8cc7\u91d1\u6c7a\u6e08\u6cd5\u300d\u3068\u3044\u3046\uff09\u4e0a\u306e\u96fb\u5b50\u6c7a\u6e08\u624b\u6bb5\u306e\u767a\u884c\u53ca\u3073\u4fdd\u6709\u7b49\u306b\u4fc2\u308b\u4f1a\u8a08\u4e0a\u306e\u53d6\u6271\u3044\u3092\u793a\u3059\u3082\u306e\u3067\u3042\u308b\u3002<\/p>\n<p>\u300c\u300e\u9023\u7d50\u30ad\u30e3\u30c3\u30b7\u30e5\u30fb\u30d5\u30ed\u30fc\u8a08\u7b97\u66f8\u7b49\u306e\u4f5c\u6210\u57fa\u6e96\u300f\u306e\u4e00\u90e8\u6539\u6b63\u300d\uff08\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u7b2c32\u53f7\uff09\u3067\u306f\u3001\u8cc7\u91d1\u6c7a\u6e08\u6cd5\uff12\u6761\uff15\u9805\u7b2c\uff11\u53f7\u304b\u3089\u7b2c\uff13\u53f7\u306b\u898f\u5b9a\u3055\u308c\u308b\u96fb\u5b50\u6c7a\u6e08\u624b\u6bb5\uff08\u5916\u56fd\u96fb\u5b50\u6c7a\u6e08\u624b\u6bb5\u306b\u3064\u3044\u3066\u306f\u3001\u5229\u7528\u8005\u304c\u96fb\u5b50\u6c7a\u6e08\u624b\u6bb5\u7b49\u53d6\u5f15\u696d\u8005\u306b\u9810\u8a17\u3057\u3066\u3044\u308b\u3082\u306e\u306b\u9650\u308b\uff09\u3092\u300c\u73fe\u91d1\u300d\u306b\u542b\u3081\u308b\u3053\u3068\u3068\u3057\u3066\u3044\u308b\u3002<\/p>\n<p>\u65e5\u672c\u516c\u8a8d\u4f1a\u8a08\u58eb\u5354\u4f1a\u304b\u3089\u300c\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u7b49\u306b\u304a\u3051\u308b\u30ad\u30e3\u30c3\u30b7\u30e5\u30fb\u30d5\u30ed\u30fc\u8a08\u7b97\u66f8\u306e\u4f5c\u6210\u306b\u95a2\u3059\u308b\u5b9f\u52d9\u6307\u91dd\u300d\uff08\u4f1a\u8a08\u5236\u5ea6\u59d4\u54e1\u4f1a\u5831\u544a\u7b2c\uff18\u53f7\uff09\u306e\u6539\u6b63\u3082\u516c\u8868\u3055\u308c\u3066\u3044\u308b\u3002<br \/>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\n\u3010\u53c2\u8003\u3011\u3000\u65e5\u672c\u516c\u8a8d\u4f1a\u8a08\u58eb\u5354\u4f1a\u30db\u30fc\u30e0\u30da\u30fc\u30b8<br \/>\n\u300c<a title=\"JICPA\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/jicpa.or.jp\/specialized_field\/20231117vvs.html\" target=\"_blank\" rel=\"noopener\">\u300c\u4f1a\u8a08\u5236\u5ea6\u59d4\u54e1\u4f1a\u5831\u544a\u7b2c\uff18\u53f7\u300c\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u7b49\u306b\u304a\u3051\u308b\u30ad\u30e3\u30c3\u30b7\u30e5\u30fb\u30d5\u30ed\u30fc\u8a08\u7b97\u66f8\u306e\u4f5c\u6210\u306b\u95a2\u3059\u308b\u5b9f\u52d9\u6307\u91dd\u300d\u306e\u6539\u6b63\u306b\u3064\u3044\u3066\u300d\u306e\u516c\u8868\u306b\u3064\u3044\u3066<\/a>\u300d<br \/>\n<\/div><\/div>\n<p>\u4f1a\u8a08\u5236\u5ea6\u59d4\u54e1\u4f1a\u5831\u544a\u7b2c\uff18\u53f7\u306e\u6539\u6b63\u306e\u516c\u958b\u8349\u6848\u306b\u5bfe\u3057\u3066\u306f\u3001\u610f\u898b\u306f\u5bc4\u305b\u3089\u308c\u306a\u304b\u3063\u305f\u3068\u306e\u3053\u3068\u3067\u3042\u308b\u3002<\/p>\n<p>\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<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: 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style=\"margin-left: 15px; text-indent: 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style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2163\u3000\u96fb\u5b50\u6c7a\u6e08\u624b\u6bb5\u306e\u4fdd\u6709\u306b\u4fc2\u308b\u4f1a\u8a08\u51e6\u7406<\/strong><\/h4>\n<h4 style=\"margin-left: 15px; text-indent: 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style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff13\u3000\u671f\u672b\u6642\u306e\u4f1a\u8a08\u51e6\u7406<\/strong><\/h4>\n<p>\u672c\u5b9f\u52d9\u5bfe\u5fdc\u5831\u544a\u306e\u5bfe\u8c61\u3068\u306a\u308b\u96fb\u5b50\u6c7a\u6e08\u624b\u6bb5\u306f\u3001\u671f\u672b\u6642\u306b\u304a\u3044\u3066\u3001\u305d\u306e\u5238\u9762\u984d\u306b\u57fa\u3065\u304f\u4fa1\u984d\u3092\u3082\u3063\u3066\u8cb8\u501f\u5bfe\u7167\u8868\u4fa1\u984d\u3068\u3059\u308b\uff08\uff17\u9805\uff09\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2164\u3000\u96fb\u5b50\u6c7a\u6e08\u624b\u6bb5\u306e\u767a\u884c\u306b\u4fc2\u308b\u4f1a\u8a08\u51e6\u7406<\/strong><\/h4>\n<h4 style=\"margin-left: 15px; text-indent: 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style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2165\u3000\u5916\u8ca8\u5efa\u96fb\u5b50\u6c7a\u6e08\u624b\u6bb5\u306b\u4fc2\u308b\u4f1a\u8a08\u51e6\u7406<\/strong><\/h4>\n<p>\u671f\u672b\u6642\u306e\u4f1a\u8a08\u51e6\u7406\u306b\u3064\u3044\u3066\u3001\u6b21\u306e\u3088\u3046\u306b\u898f\u5b9a\u3055\u308c\u3066\u3044\u308b\uff0811\u9805\u300112\u9805\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:#b22222;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: 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