{"id":29449,"date":"2013-11-11T17:10:11","date_gmt":"2013-11-11T08:10:11","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=29449"},"modified":"2013-12-04T17:27:45","modified_gmt":"2013-12-04T08:27:45","slug":"ifrs-report-6","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/ifrs-report-6\/","title":{"rendered":"\u300a\u901f\u5831\u89e3\u8aac\u300b \u300cIFRS\u5bfe\u5fdc\u65b9\u91dd\u5354\u8b70\u4f1a\u300d\u53ca\u3073IFRS\u306e\u4efb\u610f\u9069\u7528\u306e\u7a4d\u4e0a\u3052\u306b\u3064\u3044\u3066"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h5><span style=\"color: #993366;\"><strong>\u300a\u901f\u5831\u89e3\u8aac\u300b<\/strong><\/span><\/h5>\n<h4 style=\"text-align: center;\"><strong>\u300cIFRS\u5bfe\u5fdc\u65b9\u91dd\u5354\u8b70\u4f1a\u300d\u53ca\u3073<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>IFRS\u306e\u4efb\u610f\u9069\u7528\u306e\u7a4d\u4e0a\u3052\u306b\u3064\u3044\u3066<\/strong><\/h4>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u516c\u8a8d\u4f1a\u8a08\u58eb\u3000<strong>\u963f\u90e8\u3000\u5149\u6210<\/strong><\/p>\n<p>&nbsp;<\/p>\n<h4><strong>\u2160\u3000\u306f\u3058\u3081\u306b<\/strong><\/h4>\n<p>\u5e73\u621025\u5e7411\u6708\uff18\u65e5\u3001<strong>\u300c\u300cIFRS \u5bfe\u5fdc\u65b9\u91dd\u5354\u8b70\u4f1a\u300d\u53ca\u3073IFRS \u306e\u4efb\u610f\u9069\u7528\u306e\u7a4d\u4e0a\u3052\u306b\u3064\u3044\u3066\u300d<\/strong>\u3068\u984c\u3057\u3066\u3001IFRS \u5bfe\u5fdc\u65b9\u91dd\u5354\u8b70\u4f1a\u304b\u3089\u516c\u8868\u304c\u884c\u308f\u308c\u305f\u3002<\/p>\n<p>\u4e3b\u306a\u5185\u5bb9\u306f\u6b21\u306e\u3068\u304a\u308a\u3067\u3042\u308b\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:14px; line-height:24px;background-color:#FFFFFF;color:#000000;border-color:#B22222;\">\n\t\t<p><span style=\"color: #b22222;\">\u2460<\/span>\u3000IFRS\u5bfe\u5fdc\u65b9\u91dd\u5354\u8b70\u4f1a\u3078\u306e\u6539\u7d44<br \/>\n<span style=\"color: #b22222;\">\u2461<\/span>\u3000IFRS\u306e\u4efb\u610f\u9069\u7528\u306e\u7a4d\u4e0a\u3052<\/p>\n<\/div>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\u3010\u53c2\u8003\u3011\u3000\u91d1\u878d\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8<br \/>\n\u300c<a title=\"\u91d1\u878d\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.fsa.go.jp\/inter\/etc\/20131108-1.html\" target=\"_blank\">\u300cIFRS\u5bfe\u5fdc\u65b9\u91dd\u5354\u8b70\u4f1a\u300d\u53ca\u3073IFRS\u306e\u4efb\u610f\u9069\u7528\u306e\u7a4d\u4e0a\u3052\u306b\u3064\u3044\u3066<\/a>\u300d<\/div><\/div>\n<p>&nbsp;<\/p>\n<h4><strong>\u2161\u3000\u4e3b\u306a\u5185\u5bb9<\/strong><\/h4>\n<h4><strong>\uff11\u3000IFRS\u5bfe\u5fdc\u65b9\u91dd\u5354\u8b70\u4f1a\u3078\u306e\u6539\u7d44<\/strong><\/h4>\n<p>\u300c\u30a2\u30b8\u30a7\u30f3\u30c0\uff65\u30b3\u30f3\u30b5\u30eb\u30c6\u30fc\u30b7\u30e7\u30f3\u306b\u95a2\u3059\u308b\u5354\u8b70\u4f1a\u300d\u306b\u3064\u3044\u3066\u3001\u540d\u79f0\u3092\u300cIFRS\u5bfe\u5fdc\u65b9\u91dd\u5354\u8b70\u4f1a\u300d\u306b\u5909\u66f4\u3059\u308b\u3002<!--more--><\/p>\n<p>\u3053\u308c\u306f\u3001\u6211\u304c\u56fd\u4e00\u4f53\u3068\u306a\u3063\u305fIFRS\u3078\u306e\u5bfe\u5fdc\u306e\u5f37\u5316\u3092\u56f3\u308a\u3001IFRS\u306b\u95a2\u9023\u3059\u308b\u6211\u304c\u56fd\u306e\u5e02\u5834\u95a2\u4fc2\u8005\u306e\u610f\u898b\u306e\u96c6\u7d04\u7b49\u3092\u76ee\u7684\u3068\u3059\u308b\u3082\u306e\u3067\u3042\u308b\u3002<\/p>\n<h4><strong>\uff12\u3000IFRS\u306e\u4efb\u610f\u9069\u7528\u306e\u7a4d\u4e0a\u3052<\/strong><\/h4>\n<p>IFRS\u306e\u4efb\u610f\u9069\u7528\u306e\u7a4d\u4e0a\u3052\u306b\u3064\u3044\u3066\u306f\u3001\u5404\u53c2\u52a0\u56e3\u4f53\u306b\u304a\u3044\u3066\u3001\u69d8\u3005\u306a\u53d6\u7d44\u307f\u304c\u884c\u308f\u308c\u3066\u3044\u308b\u3002<br \/>\n\u6982\u8981\u306f\u6b21\u306e\u3068\u304a\u308a\u3067\u3042\u308b\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:14px; line-height:24px;background-color:#FFFFFF;color:#000000;border-color:#333399;\">\n\t\t<p style=\"margin-bottom: 3px;\"><strong>\u3014\u65e5\u672c\u7d4c\u6e08\u56e3\u4f53\u9023\u5408\u4f1a\u3015<\/strong><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"color: #333399;\">\u25cf<\/span>IFRS\u5b9f\u52d9\u5bfe\u5fdc\u691c\u8a0e\u4f1a\u306e\u7d44\u6210<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"color: #333399;\">\u25cf<\/span>IFRS\u306e\u4e3b\u8981\u9805\u76ee\u306b\u3064\u3044\u3066\u3001\u5b9f\u52d9\u5bfe\u5fdc\u53c2\u8003\u4e8b\u4f8b\u3092\u516c\u8868<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#333399;\"><\/div>\n<p style=\"margin-bottom: 3px;\"><strong>\u3014\u65e5\u672c\u516c\u8a8d\u4f1a\u8a08\u58eb\u5354\u4f1a\u3015<\/strong><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"color: #333399;\">\u25cf<\/span>\u65e5\u672c\u516c\u8a8d\u4f1a\u8a08\u58eb\u5354\u4f1a\u306b\u304a\u3051\u308b\u4f53\u5236\u3092\u5f37\u5316\u3057\u3001\u5404\u76e3\u67fb\u4eba\u306e\u305f\u3081\u306e\u76f8\u8ac7\u7a93\u53e3\u3092\u8a2d\u7f6e\u3059\u308b\u306a\u3069\u306e\u652f\u63f4\u4f53\u5236\u306e\u69cb\u7bc9\u3092\u9032\u3081\u3066\u3044\u308b<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"color: #333399;\">\u25cf<\/span>IFRS \u306b\u95a2\u3059\u308b\u7814\u4fee\u3092\u4e00\u5c64\u5145\u5b9f\u3055\u305b\u3066\u3044\u304f\u4e88\u5b9a<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#333399;\"><\/div>\n<p style=\"margin-bottom: 3px;\"><strong>\u3014\u65e5\u672c\u8a3c\u5238\u30a2\u30ca\u30ea\u30b9\u30c8\u5354\u4f1a\u3015<\/strong><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"color: #333399;\">\u25cf<\/span>\u300cIFRS \u306e\u30a8\u30f3\u30c9\u30fc\u30b9\u30e1\u30f3\u30c8\u306b\u95a2\u3059\u308b\u4f5c\u696d\u90e8\u4f1a\u300d\u7b49\u3078\u53c2\u753b<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"color: #333399;\">\u25cf<\/span>\u8ca1\u52d9\u8af8\u8868\u306e\u5229\u7528\u8005\u306e\u8996\u70b9\u304b\u3089\u3001IFRS\u306e\u666e\u53ca\u4fc3\u9032\u306b\u5354\u529b<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#333399;\"><\/div>\n<p style=\"margin-bottom: 3px;\"><strong>\u3014\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u59d4\u54e1\u4f1a\u3015<\/strong><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"color: #333399;\">\u25cf<\/span>IFRS\u306e\u30a8\u30f3\u30c9\u30fc\u30b9\u30e1\u30f3\u30c8\u624b\u7d9a\u306e\u4f5c\u696d\u3092\u901f\u3084\u304b\u306b\u9032\u3081\u3066\u3044\u304f<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"color: #333399;\">\u25cf<\/span>\u4f1a\u8a08\u57fa\u6e96\u30a2\u30c9\u30d0\u30a4\u30b6\u30ea\u30fc\u30fb\u30d5\u30a9\u30fc\u30e9\u30e0\uff08ASAF\uff09\u3078\u306e\u53c2\u52a0\u306a\u3069<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#333399;\"><\/div>\n<p style=\"margin-bottom: 3px;\"><strong>\u3014\u6771\u4eac\u8a3c\u5238\u53d6\u5f15\u6240\u3015<\/strong><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"color: #333399;\">\u25cf<\/span>\u672c\u5e74\u5ea6\u306e\u4f01\u696d\u884c\u52d5\u8868\u5f70\u306b\u304a\u3044\u3066\u3001IFRS\u9069\u7528\u306b\u5411\u3051\u305f\u7a4d\u6975\u7684\u306a\u53d6\u7d44\u307f\u3092\u884c\u3063\u3066\u3044\u308b\u4f01\u696d\u3092\u8868\u5f70\u5bfe\u8c61\u3068\u3059\u308b\u3053\u3068\u3092\u4e88\u5b9a<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"color: #333399;\">\u25cf<\/span>\u6771\u8a3c\u306e\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u306b\u304a\u3044\u3066\u3001IFRS\u3092\u9069\u7528\u3057\u305f\u4f01\u696d\u540d\u3084\u5f53\u8a72\u4f01\u696d\u306b\u3088\u308bIFRS\u306e\u9069\u7528\u5b9f\u614b\u306a\u3069\u306e\u60c5\u5831\u3092\u516c\u8868<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"color: #333399;\">\u25cf<\/span>\u65b0\u682a\u4fa1\u6307\u6570\u300cJPX \u65e5\u7d4c\u30a4\u30f3\u30c7\u30c3\u30af\u30b9400\u300d\uff08\u65e5\u672c\u7d4c\u6e08\u65b0\u805e\u793e\u3068\u5171\u540c\u958b\u767a\uff09\u306e\u9298\u67c4\u9078\u5b9a\u57fa\u6e96\u306b\u304a\u3044\u3066\u3001IFRS\u306e\u63a1\u7528\uff08\u53ca\u3073\u63a1\u7528\u4e88\u5b9a\uff09\u3092\u52a0\u70b9\u8981\u7d20\u3068\u3057\u3066\u3044\u308b<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#333399;\"><\/div>\n<p style=\"margin-bottom: 3px;\"><strong>\u3014\u7d4c\u6e08\u7523\u696d\u7701\u3015<\/strong><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"color: #333399;\">\u25cf<\/span>\u7d4c\u6e08\u7523\u696d\u7701\u306b\u8a2d\u7f6e\u3055\u308c\u3066\u3044\u308b\u4f01\u696d\u8ca1\u52d9\u59d4\u54e1\u4f1a\u7b49\u306e\u5834\u3092\u5229\u7528\u3057\u3001\u4f01\u696d\u7d4c\u55b6\u306e\u89b3\u70b9\u304b\u3089\u3001IFRS\u3092\u542b\u3080\u4f1a\u8a08\u57fa\u6e96\u4e0a\u306e\u8ab2\u984c\u306b\u3064\u3044\u3066\u306e\u5b9f\u52d9\u7684\u306a\u691c\u8a0e\u3092\u6df1\u3081\u3001\u56fd\u5185\u95a2\u4fc2\u8005\u9593\u306b\u304a\u3051\u308b\u8a8d\u8b58\u306e\u5171\u6709\u3092\u56f3\u308b<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#333399;\"><\/div>\n<p style=\"margin-bottom: 3px;\"><strong>\u3014\u91d1\u878d\u5e81\u3015<\/strong><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"color: #333399;\">\u25cf<\/span>IFRS\u306e\u4efb\u610f\u9069\u7528\u306e\u8981\u4ef6\u3092\u7de9\u548c\u3057\u3001\u4f75\u305b\u3066\u671f\u672b\u306b\u9650\u3089\u305a\u5404\u56db\u534a\u671f\u7b49\u304b\u3089\u3067\u3082IFRS\u3092\u9069\u7528\u3067\u304d\u308b\u3088\u3046\u3001\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u898f\u5247\u7b49\u3092\u6539\u6b63<\/p>\n<\/div>\n<p>\u300cIFRS\u5bfe\u5fdc\u4f1a\u8b70\u300d\u53ca\u3073\u540c\u4f1a\u8b70\u306e\u3082\u3068\u306b\u8a2d\u7f6e\u3055\u308c\u305f\u300c\u56fd\u969b\u5bfe\u5fdc\u59d4\u54e1\u4f1a\u300d\u3001\u300c\u6559\u80b2\u30fb\u7814\u4fee\u59d4\u54e1\u4f1a\u300d\u3001\u300c\u7ffb\u8a33\u59d4\u54e1\u4f1a\u300d\u3001\u300c\u5e83\u5831\u59d4\u54e1\u4f1a\u300d\u53ca\u3073\u300c\u500b\u5225\u8ca1\u52d9\u8af8\u8868\u958b\u793a\u691c\u8a0e\u59d4\u54e1\u4f1a\u300d\u306b\u3064\u3044\u3066\u306f\u3001\u300cIFRS\u5bfe\u5fdc\u65b9\u91dd\u5354\u8b70\u4f1a\u300d\u7b49\u306b\u5f15\u304d\u7d99\u3050\u3068\u3068\u3082\u306b\u3001\u4e00\u90e8\u59d4\u54e1\u4f1a\u306b\u3064\u3044\u3066\u306f\u5ec3\u6b62\u3059\u308b\u3053\u3068\u304c\u4e88\u5b9a\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p style=\"text-align: right;\">\uff08\u4e86\uff09<\/p>\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    <\/div>","protected":false},"excerpt":{"rendered":"<p>\u5e73\u621025\u5e7411\u6708\uff18\u65e5\u3001\u300c\u300cIFRS \u5bfe\u5fdc\u65b9\u91dd\u5354\u8b70\u4f1a\u300d\u53ca\u3073IFRS \u306e\u4efb\u610f\u9069\u7528\u306e\u7a4d\u4e0a\u3052\u306b\u3064\u3044\u3066\u300d\u3068\u984c\u3057\u3066\u3001IFRS \u5bfe\u5fdc\u65b9\u91dd\u5354\u8b70\u4f1a\u304b\u3089\u516c\u8868\u304c\u884c\u308f\u308c\u305f\u3002<\/p>\n","protected":false},"author":10,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[370,178,180,167,231,289,274],"tags":[325],"backnumber":[1718],"series":[],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-06-11 12:13:32","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/29449"}],"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\/10"}],"replies":[{"embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/comments?post=29449"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/29449\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=29449"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=29449"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=29449"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=29449"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=29449"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}