{"id":28966,"date":"2013-11-07T10:14:53","date_gmt":"2013-11-07T01:14:53","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=28966"},"modified":"2014-01-09T12:20:27","modified_gmt":"2014-01-09T03:20:27","slug":"ifrs-article-3","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/ifrs-article-3\/","title":{"rendered":"\u300c\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u306e\u7528\u8a9e\u3001\u69d8\u5f0f\u53ca\u3073 \u4f5c\u6210\u65b9\u6cd5\u306b\u95a2\u3059\u308b\u898f\u5247\u7b49\u306e\u4e00\u90e8\u3092 \u6539\u6b63\u3059\u308b\u5185\u95a3\u5e9c\u4ee4\u300d\u306e\u89e3\u8aac \u2015IFRS\u4efb\u610f\u9069\u7528\u8981\u4ef6\u7de9\u548c\u306e\u5185\u5bb9\u3068\u305d\u306e\u80cc\u666f\u3001 \u4eca\u5f8c\u306e\u5c55\u671b\u306b\u3064\u3044\u3066\u2015"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h4 style=\"text-align: center;\"><strong>\u300c\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u306e\u7528\u8a9e\u3001\u69d8\u5f0f\u53ca\u3073<\/strong><br \/>\n<strong> \u4f5c\u6210\u65b9\u6cd5\u306b\u95a2\u3059\u308b\u898f\u5247\u7b49\u306e\u4e00\u90e8\u3092<\/strong><br \/>\n<strong> \u6539\u6b63\u3059\u308b\u5185\u95a3\u5e9c\u4ee4\u300d\u306e\u89e3\u8aac<\/strong><br \/>\n\u2015IFRS\u4efb\u610f\u9069\u7528\u8981\u4ef6\u7de9\u548c\u306e\u5185\u5bb9\u3068\u305d\u306e\u80cc\u666f\u3001<br \/>\n\u4eca\u5f8c\u306e\u5c55\u671b\u306b\u3064\u3044\u3066\u2015<\/h4>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u516c\u8a8d\u4f1a\u8a08\u58eb\u30fb\u7a0e\u7406\u58eb\u3000<strong>\u5927\u77e2\u3000\u6607\u592a<\/strong><\/p>\n<p>&nbsp;<\/p>\n<p>2013\u5e74\uff16\u670819\u65e5\u3001\u91d1\u878d\u5e81\u4f01\u696d\u4f1a\u8a08\u5be9\u8b70\u4f1a\u306f\u3001<\/p>\n<div class=\"box_info box clear\" style=\"font-size:14px; line-height:24px;background-color:#FFFFFF;color:#000000;border-color:#191970;\">\n\t\t<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #000080;\"><strong>\u2460<\/strong><\/span>\u3000International Financial Reporting Standards\uff08\u4ee5\u4e0b\u3001\u300cIFRS\u300d\u3068\u3044\u3046\uff09\u306e\u4efb\u610f\u9069\u7528\u8981\u4ef6\u306e\u7de9\u548c<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><strong><span style=\"color: #000080;\">\u2461<\/span><\/strong>\u3000IFRS\u306e\u9069\u7528\u306e\u65b9\u6cd5<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><strong><span style=\"color: #000080;\">\u2462<\/span><\/strong>\u3000\u5358\u4f53\u958b\u793a\u306e\u7c21\u7d20\u5316\u306b\u3064\u3044\u3066\u306e\u8003\u3048\u65b9<\/p>\n<\/div>\n<p>\u3092\u6574\u7406\u3057\u305f\u3001\u300c<a title=\"\u300c\u56fd\u969b\u4f1a\u8a08\u57fa\u6e96\uff08IFRS\uff09\u3078\u306e\u5bfe\u5fdc\u306e\u3042\u308a\u65b9\u306b\u95a2\u3059\u308b\u5f53\u9762\u306e\u65b9\u91dd\u300d\u306e\u516c\u8868\u306b\u3064\u3044\u3066\" href=\"http:\/\/www.fsa.go.jp\/news\/24\/sonota\/20130620-2.html\" target=\"_blank\">\u56fd\u969b\u4f1a\u8a08\u57fa\u6e96\uff08IFRS\uff09\u3078\u306e\u5bfe\u5fdc\u306e\u3042\u308a\u65b9\u306b\u95a2\u3059\u308b\u5f53\u9762\u306e\u65b9\u91dd<\/a>\u300d\uff08\u4ee5\u4e0b\u3001\u300c\u65b9\u91dd\u300d\u3068\u3044\u3046\uff09\u3092\u516c\u8868\u3057\u305f\u3002<\/p>\n<p>\u5f53\u8a72\u65b9\u91dd\u306b\u57fa\u3065\u304d\u3001\uff18\u670826\u65e5\u306b\u306f\u3001\u300c<a title=\"\u300c\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u306e\u7528\u8a9e\u3001\u69d8\u5f0f\u53ca\u3073\u4f5c\u6210\u65b9\u6cd5\u306b\u95a2\u3059\u308b\u898f\u5247\u7b49\u306e\u4e00\u90e8\u3092\u6539\u6b63\u3059\u308b\u5185\u95a3\u5e9c\u4ee4\uff08\u6848\uff09\u300d\u7b49\u306e\u516c\u8868\u306b\u3064\u3044\u3066\" href=\"http:\/\/www.fsa.go.jp\/news\/25\/sonota\/20130826-1.html\" target=\"_blank\">\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u306e\u7528\u8a9e\u3001\u69d8\u5f0f\u53ca\u3073\u4f5c\u6210\u65b9\u6cd5\u306b\u95a2\u3059\u308b\u898f\u5247\uff08\u4ee5\u4e0b\u3001\u300c\u9023\u7d50\u8ca1\u898f\u300d\u3068\u3044\u3046\uff09\u7b49\u306e\u4e00\u90e8\u3092\u6539\u6b63\u3059\u308b\u5185\u95a3\u5e9c\u4ee4\uff08\u6848\uff09<\/a>\u300d\u7b49\u304c\u516c\u8868\u3055\u308c\u300110\u670828\u65e5\u306b\u5185\u95a3\u5e9c\u4ee4\uff08\u7b2c70\u53f7\uff09\u304c\u516c\u5e03\u3055\u308c\u305f\u3002<\/p>\n<p>\u5f53\u6539\u6b63\u306e\u8da3\u65e8\u306f\u3001IFRS\u4efb\u610f\u9069\u7528\u4f01\u696d\u3092\u5897\u52a0\u3055\u305b\u308b\u3053\u3068\u306b\u3042\u308b\u3068\u3044\u3048\u308b\u3002\u4ee5\u4e0b\u3067\u306f\u3001\u4e3b\u306a\u6539\u6b63\u5185\u5bb9\u3084\u305d\u306e\u80cc\u666f\u7b49\u306b\u3064\u3044\u3066\u6982\u8aac\u3059\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4><strong>\uff11\u3000 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#008000;\">\u2461<\/span><\/strong>\u3000\u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8\u306b\u304a\u3044\u3066\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u306e\u9069\u6b63\u6027\u3092\u78ba\u4fdd\u3059\u308b\u305f\u3081\u306e\u7279\u6bb5\u306e\u53d6\u7d44\u307f\u306b\u4fc2\u308b\u8a18\u8f09\u3092\u884c\u3063\u3066\u3044\u308b<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><strong><span style=\"color: #008000;\">\u2462<\/span><\/strong>\u3000\u6307\u5b9a\u56fd\u969b\u4f1a\u8a08\u57fa\u6e96<span style=\"color: #800000;\">\uff08\u6ce8\uff11\uff09<\/span>\u306b\u57fa\u3065\u3044\u3066\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u3092\u9069\u6b63\u306b\u4f5c\u6210\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u4f53\u5236\u3092\u6574\u5099\u3057\u3066\u3044\u308b<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><strong><span style=\"color: #008000;\">\u2463<\/span><\/strong>\u3000\u56fd\u969b\u7684\u306a\u8ca1\u52d9\u6d3b\u52d5\u53c8\u306f\u4e8b\u696d\u6d3b\u52d5\u3092\u884c\u3063\u3066\u3044\u308b<\/p>\n<\/div>\n<p>\u3068\u3044\u3046\u8981\u4ef6\u306e\u3059\u3079\u3066\u3092\u5145\u8db3\u3057\u305f\u7279\u5b9a\u4f1a\u793e\u3067\u3042\u308b\u3053\u3068\u304c\u8981\u8acb\u3055\u308c\u3066\u3044\u305f\u3002<!--more--><br \/>\n\u3053\u306e\u3046\u3061\u3001<strong><span style=\"color: #008000;\">\u2463<\/span><\/strong>\u306e\u8981\u4ef6\u306b\u3064\u3044\u3066\u306f\u3001<\/p>\n<div class=\"box_info box clear\" style=\"font-size:14px; line-height:24px;background-color:#FFFFFF;color:#000000;border-color:#8B0000;\">\n\t\t<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><strong><span style=\"color: #993300;\">\uff08\uff11\uff09<\/span><\/strong>\u3000\u5916\u56fd\u306e\u6cd5\u4ee4\u306b\u57fa\u3065\u304d\u3001\u5f53\u8a72\u6cd5\u4ee4\u306e\u5b9a\u3081\u308b\u671f\u9593\u3054\u3068\u306b\u56fd\u969b\u4f1a\u8a08\u57fa\u6e96\u306b\u5f93\u3063\u3066\u4f5c\u6210\u3057\u305f\u4f01\u696d\u5185\u5bb9\u7b49\u306b\u95a2\u3059\u308b\u66f8\u985e\u3092\u958b\u793a\u3057\u3066\u3044\u308b<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><strong><span style=\"color: #993300;\">\uff08\uff12\uff09<\/span><\/strong>\u3000\u5916\u56fd\u91d1\u878d\u5546\u54c1\u5e02\u5834\u306e\u898f\u5247\u306b\u57fa\u3065\u304d\u3001\u5f53\u8a72\u898f\u5247\u306e\u5b9a\u3081\u308b\u671f\u9593\u3054\u3068\u306b\u56fd\u969b\u4f1a\u8a08\u57fa\u6e96\u306b\u5f93\u3063\u3066\u4f5c\u6210\u3057\u305f\u4f01\u696d\u5185\u5bb9\u7b49\u306b\u95a2\u3059\u308b\u66f8\u985e\u3092\u958b\u793a\u3057\u3066\u3044\u308b<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><strong><span style=\"color: #993300;\">\uff08\uff13\uff09<\/span><\/strong>\u3000\u5916\u56fd\u306b\u9023\u7d50\u5b50\u4f1a\u793e\uff08\u8cc7\u672c\u91d1\u306e\u984d\u304c20\u5104\u5186\u4ee5\u4e0a\uff09\u3092\u6709\u3057\u3066\u3044\u308b<\/p>\n<\/div>\n<p>\u306e\u3046\u3061\u3044\u305a\u308c\u304b\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3059\u3053\u3068\u304c\u5fc5\u8981\u3068\u3055\u308c\u3066\u3044\u305f<span style=\"color: #800000;\">\uff08\u6ce8\uff12\uff09<\/span>\u3002<\/p>\n<p>\u5f53\u6539\u6b63\u3067\u306f\u3001\u4e0a\u8a18<strong><span style=\"color: #008000;\">\u2460<\/span><\/strong>\u3068<strong><span style=\"color: #008000;\">\u2463<\/span><\/strong>\u306e\u8981\u4ef6\u304c\u524a\u9664\u3055\u308c\u305f\u3002\u3059\u306a\u308f\u3061\u3001<strong><span style=\"color: #008000;\">\u2461<\/span><\/strong>\u53ca\u3073<strong><span style=\"color: #008000;\">\u2462<\/span><\/strong>\u306e\u8981\u4ef6<span style=\"color: #800000;\">\uff08\u6ce8\uff13\uff09<\/span>\u3055\u3048\u5145\u8db3\u3057\u305f\u682a\u5f0f\u4f1a\u793e\u3067\u3042\u308c\u3070\u3001\u5916\u56fd\u306b\u5927\u898f\u6a21\u306a\u9023\u7d50\u5b50\u4f1a\u793e\u3092\u6709\u3057\u3066\u3044\u306a\u3044\u4e0a\u5834\u4f1a\u793e\u3067\u3042\u3063\u3066\u3082\u3001\u307e\u305f\u3001\u305d\u3082\u305d\u3082\u4e0a\u5834\u4f1a\u793e\u3067\u306a\u304f\u3066\u3082\u3001IFRS\u3092\u4efb\u610f\u9069\u7528\u3059\u308b\u3053\u3068\u304c\u53ef\u80fd\u3068\u306a\u3063\u305f\u306e\u3067\u3042\u308b\u3002<\/p>\n<p>\u73fe\u5728\u3001\u6211\u304c\u56fd\u306b\u304a\u3051\u308bIFRS\u4efb\u610f\u9069\u7528\u4f01\u696d\u6570\u306f\u9069\u7528\u4e88\u5b9a\u516c\u8868\u4f01\u696d\u3082\u542b\u3081\u306620\u793e<span style=\"color: #800000;\">\uff08\u6ce8\uff14\uff09<\/span>\u306b\u7559\u307e\u3063\u3066\u3044\u308b\u304c\u3001\u3053\u306e\u7de9\u548c\u306b\u3088\u308a\u4efb\u610f\u9069\u7528\u53ef\u80fd\u4f01\u696d\u6570\u304c\u5927\u5e45\u306b\u5897\u52a0\u3059\u308b\u305f\u3081\u3001IFRS\u4efb\u610f\u9069\u7528\u306e\u88fe\u91ce\u304c\u5e83\u304c\u308b\u3053\u3068\u306b\u306a\u308b<span style=\"color: #800000;\">\uff08\u6ce8\uff15\uff09<\/span>\u3002<\/p>\n<div class=\"box_info box clear\" style=\"font-size:12px; line-height:22px;-moz-border-radius: 0px; border-radius: 0px;background-color:#fdfbf6;color:#000000;border-color:#fdfbf6;\">\n\t\t<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #800000;\">\uff08\u6ce8\uff11\uff09\u3000<\/span>\u6539\u6b63\u5f8c\u306e\u9023\u7d50\u8ca1\u898f\u7b2c93\u6761\u306b\u304a\u3044\u3066\u3001\u6307\u5b9a\u56fd\u969b\u4f1a\u8a08\u57fa\u6e96\u3068\u306f\u3001\u300c\u56fd\u969b\u4f1a\u8a08\u57fa\u6e96\uff08\u56fd\u969b\u7684\u306b\u5171\u901a\u3057\u305f\u4f01\u696d\u4f1a\u8a08\u306e\u57fa\u6e96\u3068\u3057\u3066\u4f7f\u7528\u3055\u308c\u308b\u3053\u3068\u3092\u76ee\u7684\u3068\u3057\u305f\u4f01\u696d\u4f1a\u8a08\u306e\u57fa\u6e96\u306b\u3064\u3044\u3066\u306e\u8abf\u67fb\u7814\u7a76\u53ca\u3073\u4f5c\u6210\u3092\u696d\u3068\u3057\u3066\u884c\u3046\u56e3\u4f53\u3067\u3042\u3063\u3066\u7b2c\uff11\u6761\u7b2c\uff13\u9805\u5404\u53f7\u306b\u63b2\u3052\u308b\u8981\u4ef6\u306e\u5168\u3066\u3092\u6e80\u305f\u3059\u3082\u306e\u304c\u4f5c\u6210\u53ca\u3073\u516c\u8868\u3092\u884c\u3063\u305f\u4f01\u696d\u4f1a\u8a08\u306e\u57fa\u6e96\u306e\u3046\u3061\u3001\u91d1\u878d\u5e81\u9577\u5b98\u304c\u5b9a\u3081\u308b\u3082\u306e\u3092\u3044\u3046\u3002\u6b21\u6761\u306b\u304a\u3044\u3066\u540c\u3058\u3002\uff09\u306e\u3046\u3061\u3001\u516c\u6b63\u304b\u3064\u9069\u6b63\u306a\u624b\u7d9a\u306e\u4e0b\u306b\u4f5c\u6210\u53ca\u3073\u516c\u8868\u304c\u884c\u308f\u308c\u305f\u3082\u306e\u3068\u8a8d\u3081\u3089\u308c\u3001\u516c\u6b63\u59a5\u5f53\u306a\u4f01\u696d\u4f1a\u8a08\u306e\u57fa\u6e96\u3068\u3057\u3066\u8a8d\u3081\u3089\u308c\u308b\u3053\u3068\u304c\u898b\u8fbc\u307e\u308c\u308b\u3082\u306e\u3068\u3057\u3066\u91d1\u878d\u5e81\u9577\u5b98\u304c\u5b9a\u3081\u308b\u3082\u306e\u306b\u9650\u308b\u3002\u300d\u3068\u5b9a\u7fa9\u3055\u308c\u3066\u3044\u308b\u3002\u672c\u7a3f\u3067\u306f\u3001\u4fbf\u5b9c\u4e0a\u3001IFRS\u3068\u6307\u5b9a\u56fd\u969b\u4f1a\u8a08\u57fa\u6e96\u3092\u540c\u7fa9\u3068\u3057\u3066\u6271\u3063\u3066\u3044\u308b\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #800000;\">\uff08\u6ce8\uff12\uff09\u3000<\/span>\u9023\u7d50\u8ca1\u898f\u7b2c\uff11\u6761\u306e\uff12\u7b2c\uff11\u9805\uff08\u5f53\u6539\u6b63\u524d\uff09<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #800000;\">\uff08\u6ce8\uff13\uff09\u3000<\/span>\u6b63\u78ba\u306b\u306f\u3001\u300c\u6cd5\u7b2c\uff15\u6761\u7b2c\uff11\u9805\u306e\u898f\u5b9a\u306b\u57fa\u3065\u304d\u63d0\u51fa\u3059\u308b\u6709\u4fa1\u8a3c\u5238\u5c4a\u51fa\u66f8\u53c8\u306f\u6cd5\u7b2c24\u6761\u7b2c\uff11\u9805\u82e5\u3057\u304f\u306f\u7b2c\uff13\u9805\u306e\u898f\u5b9a\u306b\u57fa\u3065\u304d\u63d0\u51fa\u3059\u308b\u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8\u306b\u304a\u3044\u3066\u3001\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u306e\u9069\u6b63\u6027\u3092\u78ba\u4fdd\u3059\u308b\u305f\u3081\u306e\u7279\u6bb5\u306e\u53d6\u7d44\u307f\u306b\u4fc2\u308b\u8a18\u8f09\u3092\u884c\u3063\u3066\u3044\u308b\u3053\u3068\u3002\u300d\uff08\u9023\u7d50\u8ca1\u898f\u7b2c\uff11\u6761\u306e\uff12\u7b2c\uff11\u9805\u7b2c\uff11\u53f7\uff08\u5f53\u6539\u6b63\u5f8c\uff09\uff09\u3001\u300c\u6307\u5b9a\u56fd\u969b\u4f1a\u8a08\u57fa\u6e96\u306b\u95a2\u3059\u308b\u5341\u5206\u306a\u77e5\u8b58\u3092\u6709\u3059\u308b\u5f79\u54e1\u53c8\u306f\u4f7f\u7528\u4eba\u3092\u7f6e\u3044\u3066\u304a\u308a\u3001\u6307\u5b9a\u56fd\u969b\u4f1a\u8a08\u57fa\u6e96\u306b\u57fa\u3065\u3044\u3066\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u3092\u9069\u6b63\u306b\u4f5c\u6210\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u4f53\u5236\u3092\u6574\u5099\u3057\u3066\u3044\u308b\u3053\u3068\u3002\u300d\uff08\u540c\u7b2c\uff12\u53f7\uff09\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #800000;\">\uff08\u6ce8\uff14\uff09\u3000<\/span>\u9069\u7528\u6e08\u4f01\u696d\u306f12\u793e\u3067\u3042\u308a\u3001\u9069\u7528\u4e88\u5b9a\u516c\u8868\u4f01\u696d\u306f\uff18\u793e\u3067\u3042\u308b\uff082013\u5e74\uff15\u6708\u73fe\u5728\uff09\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #800000;\">\uff08\u6ce8\uff15\uff09\u3000<\/span>\u4e0a\u5834\u4f1a\u793e\u3001\u304b\u3064\u3001\u5916\u56fd\u306b\u8cc7\u672c\u91d120\u5104\u5186\u4ee5\u4e0a\u306e\u9023\u7d50\u5b50\u4f1a\u793e\u3092\u6709\u3059\u308b\u4f01\u696d\u306f621\u793e\u3067\u3042\u308a\u3001\u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8\u63d0\u51fa\u4f01\u696d\u6570\u306f4,061\u793e\u3067\u3042\u308b\uff082013\u5e74\uff15\u6708\u73fe\u5728\uff09\u3002<\/p>\n<p>\u00a0<\/p>\n<\/div>\n<h4><strong>\uff12\u3000\u80cc\u666f<\/strong><\/h4>\n<p>\u5f53\u6539\u6b63\u306f\u3001\u6211\u304c\u56fd\u306b\u304a\u3044\u3066IFRS\u306e\u4efb\u610f\u9069\u7528\u4e8b\u4f8b\u3092\u7a4d\u307f\u4e0a\u3052\u308b\u3053\u3068\u3067\u3001IFRS\u306e\u8a2d\u5b9a\u7b49\u306b\u95a2\u3059\u308b\u65e5\u672c\u306e\u767a\u8a00\u6a29\u3092\u78ba\u4fdd\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3001\u3068\u3044\u3046\u5371\u6a5f\u611f\u306e\u8868\u308c\u3068\u3082\u89e3\u91c8\u3067\u304d\u308b\u3002<\/p>\n<p>\u73fe\u5728\u3001\u91d1\u878d\u5e81\u9577\u5b98\u306f\u30e2\u30cb\u30bf\u30ea\u30f3\u30b0\u30fb\u30dc\u30fc\u30c9\uff08The Monitoring Board\uff09<span style=\"color: #800000;\">\uff08\u6ce8\uff16\uff09<\/span>\u306e\u30e1\u30f3\u30d0\u30fc\u3067\u3042\u308b\u3002<br \/>\n2013\u5e74\uff13\u6708\uff11\u65e5\u306b\u306f\u3001\u3053\u306e\u30e1\u30f3\u30d0\u30fc\u8981\u4ef6\u3068\u3057\u3066\u306e\u300cIFRS\u306e\u4f7f\u7528\u300d\u306e\u5b9a\u7fa9\u304c\u660e\u78ba\u5316\u3055\u308c\u3001\u300c\u5b9f\u969b\u306bIFRS\u304c\u201c<span style=\"text-decoration: underline;\"><strong>\u9855\u8457<\/strong><\/span>\u201d\u306b\u9069\u7528\u3055\u308c\u3066\u3044\u308b\u72b6\u614b\u3068\u306a\u3063\u3066\u3044\u308b\uff08prominence of IFRS application\uff09\u3001\u3082\u3057\u304f\u306f\u3001\u59a5\u5f53\u306a\u671f\u9593\u3067\u305d\u306e\u3088\u3046\u306a\u72b6\u6cc1\u3078\u79fb\u884c\u3059\u308b\u3053\u3068\u3092\u65e2\u306b\u6c7a\u5b9a\u3057\u3066\u3044\u308b\u3053\u3068\u300d\u3001\u3068\u3055\u308c\u305f\u3002\u4efb\u610f\u9069\u7528\u4f01\u696d\u304c20\u793e\u3057\u304b\u306a\u3044\u3088\u3046\u306a\u56fd\u306f\u3001IFRS\u304c\u9855\u8457\u306b\u9069\u7528\u3055\u308c\u3066\u3044\u308b\u56fd\u3068\u306f\u5224\u65ad\u3055\u308c\u306a\u3044\u3067\u3042\u308d\u3046\u3002<br \/>\n2016\u5e74\u306b\u306f\u3001\u65b0\u305f\u306a\u8981\u4ef6\u306b\u7167\u3089\u3057\u3066\u30e1\u30f3\u30d0\u30fc\u306e\u898b\u76f4\u3057\u304c\u884c\u308f\u308c\u308b<span style=\"color: #800000;\">\uff08\u6ce8\uff17\uff09<\/span>\u3002<br \/>\n<div class=\"box_info box clear\" style=\"font-size:12px; line-height:22px;background-color:#fdfbf6;color:#000000;border-color:#fdfbf6;\">\n\t\t<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #800000;\">\uff08\u6ce8\uff16\uff09\u3000<\/span>\u8a55\u8b70\u54e1\u4f1a\uff08Trustees\uff09\u3092\u69cb\u6210\u3059\u308b\u30e1\u30f3\u30d0\u30fc\u3067\u3042\u308b\u8a55\u8b70\u54e1\uff08Trustee\uff09\u306e\u9078\u4efb\u904e\u7a0b\u306b\u53c2\u52a0\u3057\u3001\u8a55\u8b70\u54e1\u306e\u9078\u4efb\u3092\u627f\u8a8d\u3059\u308b\u7b49\u306e\u6a29\u9650\u3092\u6301\u3064\u6a5f\u95a2\u3002SEC\u59d4\u54e1\u9577\u3001EC\u30e1\u30f3\u30d0\u30fc\u3001IOSCO\u306e\u65b0\u8208\u5e02\u5834\u59d4\u54e1\u4f1a\u8b70\u9577\u3001\u91d1\u878d\u5e81\u9577\u5b98\u7b49\u3067\u69cb\u6210\u3055\u308c\u3001\u30aa\u30d6\u30b6\u30fc\u30d0\u30fc\u3068\u3057\u3066\u30d0\u30fc\u30bc\u30eb\u9280\u884c\u76e3\u7763\u59d4\u54e1\u4f1a\u59d4\u54e1\u9577\u304c\u53c2\u52a0\u3057\u3066\u3044\u308b\u3002\u306a\u304a\u3001\u8a55\u8b70\u54e1\u4f1a\u306f22\u540d\u306e\u8a55\u8b70\u54e1\u304b\u3089\u69cb\u6210\u3055\u308c\u3001IASB\u306e\u6d3b\u52d5\u72b6\u6cc1\u306e\u76e3\u7763\u306b\u8cac\u4efb\u3092\u6709\u3059\u308b\u3068\u3068\u3082\u306b\u3001IASB\u3001IFRS\u89e3\u91c8\u6307\u91dd\u59d4\u54e1\u4f1a\u3001IFRS\u8aee\u554f\u4f1a\u8b70\u30e1\u30f3\u30d0\u30fc\u306e\u4efb\u514d\u6a29\u7b49\u3092\u6709\u3057\u3066\u3044\u308b\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #800000;\">\uff08\u6ce8\uff17\uff09\u3000<\/span>\u30e1\u30f3\u30d0\u30fc\u306e\u5b9a\u671f\u7684\u306a\u898b\u76f4\u3057\u306f\u3001\uff13\u5e74\u6bce\u306b\u5b9f\u65bd\u3055\u308c\u308b\u3002<\/p>\n<p>\u00a0<\/p>\n<\/div>\n<h4><strong>\uff13\u3000 \u30a8\u30f3\u30c9\u30fc\u30b9\u30e1\u30f3\u30c8\u3055\u308c\u305fIFRS\u306e\u8a2d\u5b9a<\/strong><\/h4>\n<p>\u4e00\u65b9\u3001\u30d4\u30e5\u30a2\u306aIFRS\u306e\u4e00\u90e8\u3092\u4fee\u6b63\u3057\u3066\u63a1\u629e\u3059\u308b\u30a8\u30f3\u30c9\u30fc\u30b9\u30e1\u30f3\u30c8\uff08endorsement\uff09\u306e\u4ed5\u7d44\u307f\u3092\u8a2d\u3051\u308b\u3053\u3068\u3067\u3001\u6211\u304c\u56fd\u306b\u9069\u3057\u305fIFRS\u3092\u7b56\u5b9a\u3059\u308b\u3053\u3068\u3082\u691c\u8a0e\u3055\u308c\u3066\u3044\u308b\u3002\u3044\u308f\u3086\u308b\u3001\u65e5\u672c\u7248IFRS\uff08J-IFRS\uff09\u306e\u65b0\u8a2d\u3067\u3042\u308b\u3002<\/p>\n<p>\u5177\u4f53\u7684\u306a\u691c\u8a0e\u306fASBJ\u306b\u59d4\u306d\u3089\u308c\u3066\u304a\u308a<span style=\"color: #800000;\">\uff08\u6ce8\uff18\uff09<\/span>\u3001\u4f8b\u3048\u3070\u3001\u306e\u308c\u3093\u3092\u511f\u5374\u3059\u308b\u3053\u3068\u3084\u3001\u6301\u5408\u682a\u5f0f\u306e\u58f2\u5374\u76ca\u3092\u5f53\u671f\u5229\u76ca\u3068\u3057\u3066\u8a8d\u8b58\u3059\u308b\u3053\u3068\u7b49\u306e\u63aa\u7f6e\u306b\u3064\u3044\u3066\u306e\u691c\u8a0e\u304c\u884c\u308f\u308c\u308b\u3053\u3068\u304c\u60f3\u5b9a\u3055\u308c\u308b\u3002\u78ba\u304b\u306b\u3001\u6211\u304c\u56fd\u306e\u4f01\u696d\u306b\u89aa\u548c\u6027\u306e\u3042\u308b\u57fa\u6e96\u3068\u3059\u308b\u3053\u3068\u3067\u3001IFRS\u306e\u4efb\u610f\u9069\u7528\u306f\u884c\u3044\u3084\u3059\u304f\u306a\u308b\u3067\u3042\u308d\u3046\u304c\u3001\u9650\u5b9a\u7684\u306a\u4fee\u6b63\u3092\u9038\u8131\u3057\u305f\u4fee\u6b63\u306f\u3001\u9069\u5207\u306a\u30ab\u30fc\u30d6\u30a2\u30a6\u30c8\u3068\u306f\u8a8d\u3081\u3089\u308c\u306a\u3044\u3060\u308d\u3046<span style=\"color: #800000;\">\uff08\u6ce8\uff19\uff09<\/span>\u3002<\/p>\n<p>\u307e\u305f\u3001J-IFRS\u304c\u8a2d\u5b9a\u3055\u308c\u308b\u3068\u3001\u6211\u304c\u56fd\u306b\u304a\u3044\u3066\uff14\u3064\u306e\u57fa\u6e96\uff08\u65e5\u672c\u57fa\u6e96\u3001\u7c73\u56fd\u57fa\u6e96\u3001\u30d4\u30e5\u30a2\u306aIFRS\u3001J-IFRS\uff09\u304c\u4f75\u5b58\u3059\u308b\u3053\u3068\u306b\u306a\u308b\u3002\u3053\u306e\u3053\u3068\u306b\u5bfe\u3057\u3066\u306f\u3001\u5236\u5ea6\u3068\u3057\u3066\u308f\u304b\u308a\u306b\u304f\u304f\u3001\u6295\u8cc7\u5bb6\u7b49\u306e\u5229\u4fbf\u306b\u53cd\u3059\u308b\u306e\u3067\u306f\u306a\u3044\u304b\u3068\u3044\u3046\u61f8\u5ff5\u3082\u3042\u308b\u3002<br \/>\n<div class=\"box_info box clear\" style=\"font-size:12px; line-height:22px;background-color:#fdfbf6;color:#000000;border-color:#fdfbf6;\">\n\t\t<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #800000;\">\uff08\u6ce8\uff18\uff09\u3000<\/span>2013\u5e7410\u670823\u65e5\u73fe\u5728\u3001\uff14\u56de\u306e\u4f5c\u696d\u90e8\u4f1a\u304c\u958b\u50ac\u3055\u308c\u3066\u3044\u308b\u3002\u3053\u306e\u300cIFRS\u306e\u30a8\u30f3\u30c9\u30fc\u30b9\u30e1\u30f3\u30c8\u306b\u95a2\u3059\u308b\u4f5c\u696d\u90e8\u4f1a\u300d\u3067\u306f\u3001IFRS\u3068\u65e5\u672c\u57fa\u6e96\u3092\u6bd4\u8f03\u3057\u3001\u524a\u9664\u3084\u4fee\u6b63\u306e\u5bfe\u8c61\u3068\u3057\u3066\u8003\u616e\u3059\u3079\u304d\u9805\u76ee\u306e\u62bd\u51fa\u306b\u3064\u3044\u3066\u3001\u691c\u8a0e\u304c\u884c\u308f\u308c\u3066\u3044\u308b\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #800000;\">\uff08\u6ce8\uff19\uff09\u3000<\/span>\u65b9\u91dd\u306b\u304a\u3044\u3066\u3001\u300c\u524a\u9664\u53c8\u306f\u4fee\u6b63\u3059\u308b\u9805\u76ee\u306e\u6570\u304c\u591a\u304f\u306a\u308c\u3070\u306a\u308b\u307b\u3069\u3001\u56fd\u969b\u7684\u306b\u306fIFRS\u3068\u306f\u8a8d\u3081\u3089\u308c\u306b\u304f\u304f\u306a\u308a\u3001IFRS\u7b56\u5b9a\u306b\u5bfe\u3059\u308b\u65e5\u672c\u306e\u767a\u8a00\u529b\u306e\u78ba\u4fdd\u7b49\u3078\u5f71\u97ff\u304c\u751f\u3058\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u3002\u3053\u306e\u305f\u3081\u3001\u6211\u304c\u56fd\u306e\u56fd\u76ca\u3082\u52d8\u6848\u3057\u3064\u3064\u3001\u5358\u4e00\u3067\u9ad8\u54c1\u8cea\u306a\u4f1a\u8a08\u57fa\u6e96\u306e\u7b56\u5b9a\u3068\u3044\u3046\u76ee\u6a19\u3092\u9054\u6210\u3059\u308b\u89b3\u70b9\u304b\u3089\u3001\u524a\u9664\u53c8\u306f\u4fee\u6b63\u3059\u308b\u9805\u76ee\u306f\u56fd\u969b\u7684\u306b\u3082\u5408\u7406\u7684\u306b\u8aac\u660e\u3067\u304d\u308b\u7bc4\u56f2\u306b\u9650\u5b9a\u3059\u3079\u304d\u3067\u3042\u308b\u300d\u3068\u3055\u308c\u3066\u3044\u308b\u3002\uff08\u65b9\u91dd \u56db IFRS\u306e\u9069\u7528\u306e\u65b9\u6cd5\uff09<\/p>\n<p>\u00a0<\/p>\n<\/div>\n<h4><strong>\uff14\u3000\u305d\u306e\u4ed6\u95a2\u9023\u3059\u308b\u52d5\u5411<\/strong><\/h4>\n<p>\u81ea\u7531\u6c11\u4e3b\u515a\u306f\u3001\u3088\u308a\u5177\u4f53\u7684\u306b\u3001IFRS\u9069\u7528\u4f01\u696d\u30922016\u5e74\u672b\u306b300\u793e\u7a0b\u5ea6\u307e\u3067\u5897\u3084\u3059\u3068\u306e\u76ee\u6a19\u3092\u63b2\u3052\u3066\u3044\u308b<span style=\"color: #800000;\">\uff08\u6ce810\uff09<\/span>\u3002<br \/>\n\u307e\u305f\u3001ROE\u3001\u6d77\u5916\u58f2\u4e0a\u6bd4\u7387\u3001IFRS\u306e\u5c0e\u5165\u7b49\u3001\u7d4c\u55b6\u306e\u9769\u65b0\u6027\u7b49\u306e\u9762\u3067\u8a55\u4fa1\u304c\u9ad8\u3044\u300c\u30b0\u30ed\u30fc\u30d0\u30eb300\u793e\u300d\u306e\u30a4\u30f3\u30c7\u30c3\u30af\u30b9\u3092\u6771\u8a3c\u306b\u304a\u3044\u3066\u5275\u8a2d\u3059\u308b\u7b49\u3001\u63d0\u8a00\u3057\u3066\u3044\u308b<span style=\"color: #800000;\">\uff08\u6ce811\uff09<\/span>\u3002<br \/>\n\u4efb\u610f\u9069\u7528\u3068\u3044\u3046\u67a0\u7d44\u307f\u306e\u4e2d\u3067\u3001\u7d4c\u6e08\u754c\u306b\u5bfe\u3059\u308b\u3055\u3089\u306a\u308b\u8981\u8acb\u3082\u4e88\u60f3\u3055\u308c\u308b\u3002<br \/>\n<div class=\"box_info box clear\" style=\"font-size:12px; line-height:22px;background-color:#fdfbf6;color:#000000;border-color:#fdfbf6;\">\n\t\t<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #800000;\">\uff08\u6ce810\uff09\u3000<\/span>\u300c<a title=\"\u56fd\u969b\u4f1a\u8a08\u57fa\u6e96\u3078\u306e\u5bfe\u5fdc\u306b\u3064\u3044\u3066\u306e\u63d0\u8a00\" href=\"https:\/\/www.jimin.jp\/policy\/policy_topics\/121542.html\" target=\"_blank\">\u56fd\u969b\u4f1a\u8a08\u57fa\u6e96\u3078\u306e\u5bfe\u5fdc\u306b\u3064\u3044\u3066\u306e\u63d0\u8a00<\/a>\u300d\uff08\u81ea\u7531\u6c11\u4e3b\u515a \u653f\u52d9\u8abf\u67fb\u4f1a \u91d1\u878d\u8abf\u67fb\u4f1a \u4f01\u696d\u4f1a\u8a08\u306b\u95a2\u3059\u308b\u5c0f\u59d4\u54e1\u4f1a 2013\u5e74\uff16\u670813\u65e5\uff09<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #800000;\">\uff08\u6ce811\uff09\u3000<\/span>\u300c<a title=\"\u81ea\u6c11\u515a\u65e5\u672c\u7d4c\u6e08\u518d\u751f\u672c\u90e8\u3000\u4e2d\u9593\u63d0\u8a00\" href=\"https:\/\/www.jimin.jp\/policy\/policy_topics\/economic_recovery\/121104.html\" target=\"_blank\">\u4e2d\u9593\u63d0\u8a00<\/a>\u300d\uff08\u81ea\u7531\u6c11\u4e3b\u515a \u65e5\u672c\u7d4c\u6e08\u518d\u751f\u672c\u90e8\u30002013\u5e74\uff15\u670810\u65e5\uff09<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\n<\/div>\n<p style=\"text-align: right;\">\uff08\u4e86\uff09<\/p>\n<\/p><\/p><\/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>2013\u5e74\uff16\u670819\u65e5\u3001\u91d1\u878d\u5e81\u4f01\u696d\u4f1a\u8a08\u5be9\u8b70\u4f1a\u306f\u3001<br \/>\n\u2460\u3000International Financial Reporting Standards\uff08\u4ee5\u4e0b\u3001\u300cIFRS\u300d\u3068\u3044\u3046\uff09\u306e\u4efb\u610f\u9069\u7528\u8981\u4ef6\u306e\u7de9\u548c\u3000<br \/>\n\u2461\u3000IFRS\u306e\u9069\u7528\u306e\u65b9\u6cd5\u3000<br \/>\n\u2462\u3000\u5358\u4f53\u958b\u793a\u306e\u7c21\u7d20\u5316\u306b\u3064\u3044\u3066\u306e\u8003\u3048\u65b9\u3000<br \/>\n\u3092\u6574\u7406\u3057\u305f\u3001\u300c\u56fd\u969b\u4f1a\u8a08\u57fa\u6e96\uff08IFRS\uff09\u3078\u306e\u5bfe\u5fdc\u306e\u3042\u308a\u65b9\u306b\u95a2\u3059\u308b\u5f53\u9762\u306e\u65b9\u91dd\u300d\uff08\u4ee5\u4e0b\u3001\u300c\u65b9\u91dd\u300d\u3068\u3044\u3046\uff09\u3092\u516c\u8868\u3057\u305f\u3002<br \/>\n\u5f53\u8a72\u65b9\u91dd\u306b\u57fa\u3065\u304d\u3001\uff18\u670826\u65e5\u306b\u306f\u3001\u300c\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u306e\u7528\u8a9e\u3001\u69d8\u5f0f\u53ca\u3073\u4f5c\u6210\u65b9\u6cd5\u306b\u95a2\u3059\u308b\u898f\u5247\uff08\u4ee5\u4e0b\u3001\u300c\u9023\u7d50\u8ca1\u898f\u300d\u3068\u3044\u3046\uff09\u7b49\u306e\u4e00\u90e8\u3092\u6539\u6b63\u3059\u308b\u5185\u95a3\u5e9c\u4ee4\uff08\u6848\uff09\u300d\u7b49\u304c\u516c\u8868\u3055\u308c\u300110\u670828\u65e5\u306b\u5185\u95a3\u5e9c\u4ee4\uff08\u7b2c70\u53f7\uff09\u304c\u516c\u5e03\u3055\u308c\u305f\u3002<br \/>\n\u5f53\u6539\u6b63\u306e\u8da3\u65e8\u306f\u3001IFRS\u4efb\u610f\u9069\u7528\u4f01\u696d\u3092\u5897\u52a0\u3055\u305b\u308b\u3053\u3068\u306b\u3042\u308b\u3068\u3044\u3048\u308b\u3002\u4ee5\u4e0b\u3067\u306f\u3001\u4e3b\u306a\u6539\u6b63\u5185\u5bb9\u3084\u305d\u306e\u80cc\u666f\u7b49\u306b\u3064\u3044\u3066\u6982\u8aac\u3059\u308b\u3002<\/p>\n","protected":false},"author":4407,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[178,167,182,290,232,273],"tags":[325,302,159],"backnumber":[1718],"series":[],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-07-26 00:56:18","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/28966"}],"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\/4407"}],"replies":[{"embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/comments?post=28966"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/28966\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=28966"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=28966"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=28966"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=28966"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=28966"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}