{"id":46532,"date":"2014-06-03T17:00:48","date_gmt":"2014-06-03T08:00:48","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=46532"},"modified":"2014-06-03T17:01:34","modified_gmt":"2014-06-03T08:01:34","slug":"ifrs-report-7","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/ifrs-report-7\/","title":{"rendered":"\u300a\u901f\u5831\u89e3\u8aac\u300b IASB\u306b\u3088\u308bIFRS\u7b2c15\u53f7\u300c\u9867\u5ba2\u3068\u306e\u5951\u7d04\u304b\u3089\u751f\u3058\u308b\u53ce\u76ca\u300d\u306e\u516c\u8868\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>IASB\u306b\u3088\u308bIFRS\u7b2c15\u53f7<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u9867\u5ba2\u3068\u306e\u5951\u7d04\u304b\u3089\u751f\u3058\u308b\u53ce\u76ca\u300d\u306e\u516c\u8868\u306b\u3064\u3044\u3066<\/strong><\/h4>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u516c\u8a8d\u4f1a\u8a08\u58eb\u3000<strong>\u677e\u6a4b\u3000\u9999\u91cc<\/strong><\/p>\n<p>&nbsp;<\/p>\n<p>2014\u5e74\uff15\u670828\u65e5\u306b\u56fd\u969b\u4f1a\u8a08\u57fa\u6e96\u5be9\u8b70\u4f1a\uff08IASB\uff09\u304b\u3089IFRS\u7b2c15\u53f7<a title=\"IASB\" href=\"http:\/\/www.ifrs.org\/Current-Projects\/IASB-Projects\/Revenue-Recognition\/Project-news-history\/Pages\/Project-update-2-May-2014.aspx\" target=\"_blank\">\u300c\u9867\u5ba2\u3068\u306e\u5951\u7d04\u304b\u3089\u751f\u3058\u308b\u53ce\u76ca\u300d<\/a>\u304c\u516c\u8868\u3055\u308c\u305f\u3002\u672c\u57fa\u6e96\u306b\u3064\u3044\u3066\u3001\u8981\u70b9\u3092\u89e3\u8aac\u3059\u308b\u3002<!--more--><\/p>\n<p>&nbsp;<\/p>\n<h4><strong>\u306f\u3058\u3081\u306b<\/strong><\/h4>\n<p>\u65b0\u57fa\u6e96\u3067\u306f\u53d6\u5f15\u4fa1\u683c\u306e\u6c7a\u5b9a\u306b\u306f\u5909\u52d5\u5bfe\u4fa1\u306e\u898b\u7a4d\u3082\u308a\u304c\u542b\u307e\u308c\u3001\u305d\u308c\u3089\u306f\u500b\u3005\u306e\u5c65\u884c\u7fa9\u52d9\u306b\u914d\u5206\u3055\u308c\u308b\u3002\u5f93\u3063\u3066\u3001\u5f93\u6765\u3088\u308a\u3082\u898b\u7a4d\u3082\u308a\u3084\u5224\u65ad\u306e\u8981\u7d20\u304c\u591a\u304f\u306a\u308b\u3067\u3042\u308d\u3046\u3002\u307e\u305f\u3001\u4f01\u696d\u306b\u3088\u3063\u3066\u306f\u8a8d\u8b58\u306e\u30bf\u30a4\u30df\u30f3\u30b0\u304c\u5909\u308f\u308b\u3053\u3068\u304c\u4e88\u60f3\u3055\u308c\u308b\u3002<\/p>\n<p>IFRS\u7b2c15\u53f7\u306f\u3001\u5f71\u97ff\u306e\u5927\u5c0f\u306f\u3042\u308c\u3001\u307b\u307c\u3059\u3079\u3066\u306e\u4f01\u696d\u306b\u95a2\u9023\u3059\u308b\u57fa\u6e96\u3067\u3042\u308b\u3053\u3068\u304b\u3089\u3001\u500b\u3005\u306e\u4f01\u696d\u306f\u81ea\u793e\u306b\u3069\u306e\u3088\u3046\u306a\u5f71\u97ff\u3092\u53ca\u307c\u3059\u306e\u304b\u3092\u8a73\u7d30\u306b\u691c\u8a0e\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3082\u306e\u3068\u601d\u308f\u308c\u308b\u3002<\/p>\n<div class=\"box_info box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#B22222;\">\n\t\t<p><span style=\"color: #b22222;\"><strong>\u300a\u767a\u52b9\u65e5\u53ca\u3073\u7d4c\u904e\u63aa\u7f6e\u300b<\/strong><\/span><br \/>\n\u5341\u5206\u306a\u6e96\u5099\u306e\u6642\u9593\u3092\u8a2d\u3051\u308b\u8da3\u65e8\u304b\u3089\u3001\u767a\u52b9\u65e5\u306f2017\u5e74\uff11\u6708\uff11\u65e5\u3068\u3055\u308c\u305f\u3002\u307e\u305f\u3001\u65e9\u671f\u9069\u7528\u304c\u8a8d\u3081\u3089\u308c\u3066\u3044\u308b\u3002\u3053\u308c\u306b\u5bfe\u3057\u3066\u7c73\u56fd\u57fa\u6e96\u3067\u306f2016\u5e7412\u670815\u65e5\u4ee5\u964d\u306b\u958b\u59cb\u3059\u308b\u5e74\u5ea6\u304b\u3089\u767a\u52b9\u3057\u3001\u65e9\u671f\u9069\u7528\u306f\u8a8d\u3081\u3089\u308c\u3066\u3044\u306a\u3044\u3002<br 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class=\"box_info box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 5px; border-radius: 5px;background-color:#E0FFFF;color:#000000;border-color:#000080;\">\n\t\t<p>\u2460\u3000\u9867\u5ba2\u3068\u306e\u5951\u7d04\u3092\u8b58\u5225\u3059\u308b<br \/>\n\u2461\u3000\u5951\u7d04\u5185\u306e\u5c65\u884c\u7fa9\u52d9\u3092\u8b58\u5225\u3059\u308b<br \/>\n\u2462\u3000\u53d6\u5f15\u4fa1\u683c\u3092\u7b97\u5b9a\u3059\u308b<br \/>\n\u2463\u3000\u53d6\u5f15\u4fa1\u683c\u3092\u5c65\u884c\u7fa9\u52d9\u306b\u914d\u5206\u3059\u308b<br \/>\n\u2464\u3000\u4f01\u696d\u304c\u5c65\u884c\u7fa9\u52d9\u3092\u5145\u8db3\u3057\u305f\u6642\u306b\u53ce\u76ca\u3092\u8a8d\u8b58\u3059\u308b<\/p>\n<\/div>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\">Step\uff11\uff08\u5951\u7d04\u306e\u8b58\u5225\uff09<br 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\/>\n\u307e\u305f\u3001\u4e00\u5b9a\u306e\u6761\u4ef6\u3092\u6e80\u305f\u3059\u5834\u5408\u306b\u306f\u3001\u4f01\u696d\u306f\u8907\u6570\u306e\u5951\u7d04\u3092\u7d50\u5408\u3057\u3001\u4e00\u3064\u306e\u5951\u7d04\u3068\u3057\u3066\u4f1a\u8a08\u51e6\u7406\u3092\u884c\u308f\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3002<\/p>\n<p>\u65b0\u57fa\u6e96\u3067\u306f\u3001\u672c\u57fa\u6e96\u306e\u9069\u7528\u5bfe\u8c61\u3068\u306a\u308b\u5951\u7d04\u304b\u5426\u304b\u3092\u5224\u5b9a\u3059\u308b\u969b\u306b\u3001\u9867\u5ba2\u306e\u4fe1\u7528\u30ea\u30b9\u30af\u3092\u8003\u616e\u3059\u308b\u3053\u3068\u304c\u793a\u3055\u308c\u305f\uff08\u518d\u516c\u958b\u8349\u6848\u304b\u3089\u306e\u5909\u66f4\u70b9\uff09\u3002<br \/>\n\u3059\u306a\u308f\u3061\u3001\u5951\u7d04\u306b\u57fa\u6e96\u3092\u9069\u7528\u3059\u308b\u305f\u3081\u306b\u306f\u3001\u4f01\u696d\u306f\u9867\u5ba2\u306e\u652f\u6255\u80fd\u529b\u3068\u652f\u6255\u306e\u610f\u601d\u3092\u8003\u616e\u3057\u3001\u5bfe\u4fa1\u306e\u56de\u53ce\u53ef\u80fd\u6027\u304c\u9ad8\u3044\uff08probable\uff09\u3068\u7d50\u8ad6\u3065\u3051\u3066\u3044\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3002<br \/>\n\u56de\u53ce\u53ef\u80fd\u6027\u304c\u9ad8\u304f\u306a\u3044\u3068\u5224\u65ad\u3057\u305f\u5834\u5408\u306b\u306f\u3001\u9867\u5ba2\u304b\u3089\u30ad\u30e3\u30c3\u30b7\u30e5\u3092\u56de\u53ce\u3059\u308b\u307e\u3067\u53ce\u76ca\u3092\u8a8d\u8b58\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u306a\u3044\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\">Step\uff12\uff08\u5951\u7d04\u5185\u306e\u5c65\u884c\u7fa9\u52d9\u306e\u8b58\u5225\uff09<br \/>\n\u2015\u53ce\u76ca\u3092\u5c65\u884c\u7fa9\u52d9\u5358\u4f4d\u3067\u8a8d\u8b58\u3059\u308b\u305f\u3081\u3001\u5951\u7d04\u3092\u5404\u5c65\u884c\u7fa9\u52d9\u306b\u533a\u5225\u3059\u308b<\/h4>\n<p>\u4f01\u696d\u306f\u5951\u7d04\u306b\u57fa\u3065\u3044\u3066\u3001\u8ca1\u53c8\u306f\u30b5\u30fc\u30d3\u30b9\u3092\u9867\u5ba2\u306b\u63d0\u4f9b\u3059\u308b\u7d04\u675f\u3092\u3059\u308b\u304c\u3001\u3053\u308c\u3092\u5c65\u884c\u7fa9\u52d9\u3068\u3044\u3046\u3002\u4f01\u696d\u306f\u5951\u7d04\u5185\u306e\u8ca1\u53c8\u306f\u30b5\u30fc\u30d3\u30b9\u3092\u5225\u500b\u306e\u5c65\u884c\u7fa9\u52d9\u306b\u533a\u5225\u3057\u3001\u533a\u5225\u3057\u305f\u5c65\u884c\u7fa9\u52d9\u5358\u4f4d\u3067\u53ce\u76ca\u3092\u8a8d\u8b58\u3059\u308b\u3002\u533a\u5225\u3067\u304d\u306a\u3044\u5834\u5408\u306f\u3001\u5358\u4e00\u306e\u5c65\u884c\u7fa9\u52d9\u3068\u3057\u3066\u4f1a\u8a08\u51e6\u7406\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3002\u307e\u305f\u3001\u4e00\u5b9a\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3059\u5834\u5408\u306b\u306f\u8907\u6570\u306e\u8ca1\u53c8\u306f\u30b5\u30fc\u30d3\u30b9\u306e\u7d44\u307f\u5408\u308f\u305b\u3092\u5358\u4e00\u306e\u5c65\u884c\u7fa9\u52d9\u3068\u3057\u3066\u4f1a\u8a08\u51e6\u7406\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\">Step\uff13\uff08\u53d6\u5f15\u4fa1\u683c\u306e\u7b97\u5b9a\uff09<br \/>\n\u2015\u9867\u5ba2\u304b\u3089\u53d7\u3051\u53d6\u308b\u5bfe\u4fa1\u306b\u57fa\u3065\u3044\u3066\u53d6\u5f15\u4fa1\u683c\u3092\u6e2c\u5b9a\u3059\u308b<\/h4>\n<p>\u53d6\u5f15\u4fa1\u683c\u3068\u306f\u3001\u4f01\u696d\u304c\u7d04\u675f\u3057\u305f\u8ca1\u53c8\u306f\u30b5\u30fc\u30d3\u30b9\u3068\u5f15\u304d\u63db\u3048\u306b\u9867\u5ba2\u304b\u3089\u53d7\u3051\u53d6\u308b\u5bfe\u4fa1\u306e\u91d1\u984d\u3092\u3044\u3046\u3002\u5bfe\u4fa1\u304c\u5909\u52d5\u3059\u308b\u5834\u5408\u306b\u306f\u53d6\u5f15\u4fa1\u683c\u306e\u7b97\u5b9a\u304c\u56f0\u96e3\u306b\u306a\u308b\u304c\u3001\u3053\u306e\u5834\u5408\u306b\u306f\u5408\u7406\u7684\u306a\u91d1\u984d\u3092\u898b\u7a4d\u3082\u3063\u305f\u4e0a\u3067\u53ce\u76ca\u3092\u8a8d\u8b58\u3059\u308b\u3002<\/p>\n<p>\u5bfe\u4fa1\u304c\u5909\u52d5\u3059\u308b\u5834\u5408\u306b\u306f\u3001\u4ee5\u4e0b\u306e\u3059\u3079\u3066\u306e\u8981\u4ef6\u3092\u8003\u616e\u3057\u3066\u53d6\u5f15\u4fa1\u683c\u3092\u7b97\u5b9a\u3059\u308b\u3002<\/p>\n<div class=\"box_info box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#000000;\">\n\t\t<ul>\n<li>\u5909\u52d5\u5bfe\u4fa1<\/li>\n<li>\u5909\u52d5\u5bfe\u4fa1\u306e\u5236\u9650<\/li>\n<li>\u9867\u5ba2\u3068\u306e\u5951\u7d04\u306b\u304a\u3051\u308b\u91cd\u8981\u306a\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u53d6\u5f15\uff08\u8ca8\u5e63\u306e\u6642\u9593\u4fa1\u5024\uff09<\/li>\n<li>\u73fe\u91d1\u4ee5\u5916\u306e\u5bfe\u4fa1<\/li>\n<li>\u9867\u5ba2\u306b\u652f\u6255\u308f\u308c\u308b\u5bfe\u4fa1\uff08\u5024\u5f15\u7b49\uff09<\/li>\n<\/ul>\n<\/div>\n<p>\u5bfe\u4fa1\u304c\u5909\u52d5\u3059\u308b\u5834\u5408\u3001\u4f01\u696d\u306f\u52a0\u91cd\u5e73\u5747\u6cd5\u304b\u6700\u983b\u5024\u6cd5\u306e\u3044\u305a\u308c\u304b\u306e\u65b9\u6cd5\u3092\u7528\u3044\u3066\u53d7\u3051\u53d6\u308b\u3067\u3042\u308d\u3046\u5bfe\u4fa1\u3092\u3088\u308a\u9069\u5207\u306b\u8868\u3059\u984d\u3092\u898b\u7a4d\u3082\u308b\u3002<br \/>\n\u307e\u305f\u3001\u4e8b\u5f8c\u7684\u306a\u5909\u52d5\u306b\u3088\u3063\u3066\u5927\u5e45\u306a\u53ce\u76ca\u306e\u623b\u3057\u5165\u308c\uff08\u53d6\u6d88\uff09\u304c\u751f\u3058\u306a\u3044\u201c\u53ef\u80fd\u6027\u304c\u975e\u5e38\u306b\u9ad8\u304f\u306a\u308b\uff08highly probable\uff09\u201d\u3088\u3046\u306b\u53ce\u76ca\u306e\u7d2f\u8a08\u984d\u3092\u898b\u7a4d\u3082\u3089\u306d\u3070\u306a\u3089\u306a\u3044\u3002<br \/>\n\u305f\u3060\u3057\u3001\u77e5\u7684\u8ca1\u7523\u306e\u30e9\u30a4\u30bb\u30f3\u30b9\u304b\u3089\u751f\u3058\u308b\u53ce\u76ca\u306b\u3064\u3044\u3066\u306f\u3001\u53ce\u76ca\u3092\u751f\u3058\u3055\u305b\u308b\u58f2\u4e0a\u307e\u305f\u306f\u5229\u7528\u304c\u751f\u3058\u305f\u6642\u306e\u307f\u306b\u53ce\u76ca\u304c\u8a8d\u8b58\u3055\u308c\u308b\u3002<\/p>\n<div class=\"box_info box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#B22222;\">\n\t\t<p><span style=\"color: #b22222;\"><strong>\u300a\u5b9f\u52d9\u3078\u306e\u5f71\u97ff\u300b<\/strong><\/span><br \/>\n\u5b9f\u52d9\u4e0a\u3001\u5bfe\u4fa1\u306e\u53d7\u9818\u7b49\u306b\u3088\u308a\u53d6\u5f15\u4fa1\u683c\u304c\u6c7a\u5b9a\u3059\u308b\u6642\u70b9\u307e\u3067\u53ce\u76ca\u8a8d\u8b58\u3092\u7e70\u308a\u5ef6\u3079\u308b\u4f1a\u8a08\u51e6\u7406\u304c\u884c\u308f\u308c\u3066\u3044\u308b\u5834\u5408\u3001\u3053\u306e\u3088\u3046\u306a\u7e70\u5ef6\u51e6\u7406\u306f\u8a8d\u3081\u3089\u308c\u306a\u3044\u3053\u3068\u306b\u306a\u308b\u3002<br \/>\n\u898b\u7a4d\u3082\u308a\u306b\u3042\u305f\u3063\u3066\u306f\u5909\u52d5\u5bfe\u4fa1\u306e\u8a8d\u8b58\u306f\u91cd\u5927\u306a\u53ce\u76ca\u306e\u53d6\u6d88\u306b\u3064\u306a\u304c\u3089\u306a\u3044\u7bc4\u56f2\u306b\u5236\u9650\u3055\u308c\u308b\u3082\u306e\u306e\u3001\u73fe\u884c\u3088\u308a\u3082\u65e9\u3044\u6bb5\u968e\u3067\u53ce\u76ca\u304c\u8a8d\u8b58\u3055\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u3002\u307e\u305f\u3001\u898b\u7a4d\u3082\u308a\u3092\u8aa4\u308b\u3068\u53ce\u76ca\u7d2f\u8a08\u984d\u306e\u4e0b\u65b9\u4fee\u6b63\u306e\u7d50\u679c\u3001\u591a\u984d\u306e\u623b\u3057\u5165\u308c\u304c\u751f\u3058\u308b\u3053\u3068\u306b\u306a\u308b\u306e\u3067\u3001\u614e\u91cd\u306a\u898b\u7a4d\u3082\u308a\u304c\u6c42\u3081\u3089\u308c\u308b\u3002<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\">Step\uff14\uff08\u53d6\u5f15\u4fa1\u683c\u306e\u5c65\u884c\u7fa9\u52d9\u3078\u306e\u914d\u5206\uff09<br \/>\n\u2015\u4f01\u696d\u306f\u5404\u5c65\u884c\u7fa9\u52d9\u304c\u5145\u8db3\u3055\u308c\u305f\u6642\u306b\u53ce\u76ca\u3068\u3057\u3066\u8a8d\u8b58\u3055\u308c\u308b\u91d1\u984d\u3092\u6c7a\u5b9a\u3059\u308b<\/h4>\n<p>\u53d6\u5f15\u4fa1\u683c\u3092\u5404\u5c65\u884c\u7fa9\u52d9\u306b\u914d\u5206\u3059\u308b\u5834\u5408\u3001\u901a\u5e38\u306f\u5404\u5c65\u884c\u7fa9\u52d9\u306e\u76f8\u5bfe\u7684\u306a\u72ec\u7acb\u8ca9\u58f2\u4fa1\u683c\u306b\u57fa\u3065\u304d\u914d\u5206\u3059\u308b\u3002\u3053\u306e\u305f\u3081\u4f01\u696d\u306f\u5165\u624b\u53ef\u80fd\u306a\u60c5\u5831\u3092\u7528\u3044\u3066\u72ec\u7acb\u8ca9\u58f2\u4fa1\u683c\u3092\u7b97\u5b9a\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3002\u72ec\u7acb\u8ca9\u58f2\u4fa1\u683c\u304c\u76f4\u63a5\u7684\u306b\u89b3\u5bdf\u53ef\u80fd\u3067\u306a\u3044\u5834\u5408\u306b\u306f\u3001\u5408\u7406\u7684\u306b\u5165\u624b\u53ef\u80fd\u306a\u3059\u3079\u3066\u306e\u60c5\u5831\u3092\u8003\u616e\u3057\u3001\u9069\u5207\u306a\u898b\u7a4d\u3082\u308a\u65b9\u6cd5\u306b\u3088\u3063\u3066\u72ec\u7acb\u8ca9\u58f2\u4fa1\u683c\u3092\u898b\u7a4d\u3082\u308b\u3002\u307e\u305f\u3001\u72ec\u7acb\u8ca9\u58f2\u4fa1\u683c\u306e\u5909\u52d5\u6027\u304c\u9ad8\u3044\u53c8\u306f\u4e0d\u78ba\u5b9a\u3067\u3042\u308b\u5834\u5408\u306b\u306f\u3001\u6b8b\u4f59\u6cd5\uff08\u53d6\u5f15\u4fa1\u683c\u306e\u7dcf\u984d\u304b\u3089\u4ed6\u306e\u8ca1\u53c8\u306f\u30b5\u30fc\u30d3\u30b9\u306e\u89b3\u5bdf\u53ef\u80fd\u306a\u72ec\u7acb\u8ca9\u58f2\u4fa1\u683c\u306e\u5408\u8a08\u3092\u63a7\u9664\u3057\u305f\u984d\u3092\u53c2\u7167\u3057\u3066\u72ec\u7acb\u8ca9\u58f2\u4fa1\u683c\u3092\u898b\u7a4d\u3082\u308b\u65b9\u6cd5\uff09\u3092\u7528\u3044\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3002<\/p>\n<div class=\"box_info box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#B22222;\">\n\t\t<p><span style=\"color: #b22222;\"><strong>\u300a\u5b9f\u52d9\u3078\u306e\u5f71\u97ff\u300b<\/strong><\/span><br \/>\n\u8ca1\u3084\u30b5\u30fc\u30d3\u30b9\u3092\u5c65\u884c\u7fa9\u52d9\u5358\u4f4d\u3067\u8ca9\u58f2\u3057\u306a\u3044\u5834\u5408\u306b\u306f\u3001\u30b3\u30b9\u30c8\u306b\u4e00\u5b9a\u306e\u30de\u30fc\u30b8\u30f3\u3092\u52a0\u7b97\u3059\u308b\u65b9\u6cd5\u3084\u3001\u985e\u4f3c\u88fd\u54c1\u3084\u30b5\u30fc\u30d3\u30b9\u306b\u95a2\u3057\u3066\u7af6\u5408\u4ed6\u793e\u304c\u4ed8\u3057\u3066\u3044\u308b\u4fa1\u683c\u3092\u8abf\u6574\u3059\u308b\u306a\u3069\u3057\u3066\u72ec\u7acb\u8ca9\u58f2\u4fa1\u683c\u3092\u898b\u7a4d\u3082\u308a\u3001\u3053\u306e\u72ec\u7acb\u8ca9\u58f2\u4fa1\u683c\u306b\u57fa\u3065\u3044\u3066\u3001\u53d6\u5f15\u4fa1\u683c\u3092\u5404\u5c65\u884c\u7fa9\u52d9\u306b\u914d\u5206\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3002\u305d\u306e\u305f\u3081\u5b9f\u52d9\u4e0a\u306e\u7b97\u5b9a\u624b\u7d9a\u304d\u304c\u7169\u96d1\u306b\u306a\u308b\u3053\u3068\u304c\u4e88\u60f3\u3055\u308c\u308b\u3002<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\">Step\uff15\uff08\u5c65\u884c\u7fa9\u52d9\u306e\u5145\u8db3\u6642\u306b\u53ce\u76ca\u3092\u8a8d\u8b58\uff09<br 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class=\"box_info box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#B22222;\">\n\t\t<p><span style=\"color: #b22222;\"><strong>\u300a\u5b9f\u52d9\u3078\u306e\u5f71\u97ff\u300b<\/strong><\/span><br \/>\n\u65b0\u57fa\u6e96\u3067\u3082\u9032\u884c\u57fa\u6e96\u306b\u985e\u4f3c\u3057\u305f\u4f1a\u8a08\u51e6\u7406\u304c\u8a8d\u3081\u3089\u308c\u3066\u3044\u308b\u3082\u306e\u306e\u3001\u4eca\u307e\u3067\u9032\u884c\u57fa\u6e96\u3092\u7528\u3044\u3066\u304d\u305f\u53d6\u5f15\u306b\u3064\u3044\u3066\u3001\u4eca\u5f8c\u3082\u9032\u884c\u57fa\u6e96\u306e\u63a1\u7528\u304c\u8a8d\u3081\u3089\u308c\u308b\u3068\u306f\u9650\u3089\u306a\u3044\u3053\u3068\u306b\u306f\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3042\u308b\u3002<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<h4><strong>\uff14\u3000\u305d\u306e\u4ed6<\/strong><\/h4>\n<p><strong>\u25ce\u4e0d\u5229\u306a\u5c65\u884c\u7fa9\u52d9<\/strong><\/p>\n<p>\u518d\u516c\u958b\u8349\u6848\u3067\u63d0\u6848\u3055\u308c\u3066\u3044\u305f\u4e0d\u5229\u306a\u5c65\u884c\u7fa9\u52d9\u3001\u3044\u308f\u3086\u308b\u8d64\u5b57\u5c65\u884c\u7fa9\u52d9\u306b\u95a2\u3059\u308b\u8ca0\u50b5\u53ca\u3073\u5bfe\u5fdc\u3059\u308b\u8cbb\u7528\u306e\u8a8d\u8b58\u306b\u3064\u3044\u3066\u306f\u5f53\u57fa\u6e96\u66f8\u3067\u306f\u53d6\u308a\u6271\u308f\u306a\u3044\u3053\u3068\u3068\u3055\u308c\u305f\u3002<\/p>\n<p><strong>\u25ce\u958b\u793a\u4e8b\u9805<\/strong><\/p>\n<p>\u65b0\u57fa\u6e96\u3067\u306f\u958b\u793a\u60c5\u5831\u306e\u7bc4\u56f2\u304c\u62e1\u5927\u3055\u308c\u3066\u3044\u308b\u3002\u4f01\u696d\u306f\u4ee5\u4e0b\u306b\u95a2\u3059\u308b\u60c5\u5831\u306e\u958b\u793a\u304c\u6c42\u3081\u3089\u308c\u308b\u3002<\/p>\n<ul>\n<li>\u9867\u5ba2\u3068\u306e\u5951\u7d04<\/li>\n<li>\u5951\u7d04\u306b\u57fa\u6e96\u3092\u9069\u7528\u3059\u308b\u969b\u306e\u91cd\u5927\u306a\u5224\u65ad\u53ca\u3073\u5f53\u8a72\u5224\u65ad\u306e\u5909\u66f4<\/li>\n<li>\u9867\u5ba2\u3068\u306e\u5951\u7d04\u306e\u7372\u5f97\u53c8\u306f\u5c65\u884c\u306e\u305f\u3081\u306e\u30b3\u30b9\u30c8\u304b\u3089\u8a8d\u8b58\u3057\u305f\u8cc7\u7523<\/li>\n<\/ul>\n<p>\u4f01\u696d\u306f\u9867\u5ba2\u3068\u306e\u5951\u7d04\u304b\u3089\u751f\u3058\u308b\u53ce\u76ca\u3092\u3001\u53ce\u76ca\u53ca\u3073\u30ad\u30e3\u30c3\u30b7\u30e5\u30fb\u30d5\u30ed\u30fc\u306e\u6027\u8cea\u3001\u91d1\u984d\u3001\u6642\u671f\u53ca\u3073\u4e0d\u78ba\u5b9f\u6027\u304c\u7d4c\u6e08\u7684\u8981\u56e0\u306b\u3069\u306e\u3088\u3046\u306b\u5f71\u97ff\u3055\u308c\u308b\u306e\u304b\u3092\u63cf\u5199\u3059\u308b\u4e3b\u8981\u306a\u533a\u5206\u306b\u5206\u89e3\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3002<\/p>\n<p>\u5951\u7d04\u6b8b\u9ad8\u306b\u3064\u3044\u3066\u306f\u3001\u518d\u516c\u958b\u8349\u6848\u3067\u63d0\u6848\u3055\u308c\u3066\u3044\u305f\u8abf\u6574\u8868\u306e\u4f5c\u6210\u306f\u6c42\u3081\u3089\u308c\u306a\u3044\u3082\u306e\u306e\u3001\u5951\u7d04\u8cc7\u7523\u53ca\u3073\u5951\u7d04\u8ca0\u50b5\u306e\u671f\u9996\u6b8b\u9ad8\u53ca\u3073\u671f\u672b\u6b8b\u9ad8\u306e\u958b\u793a\u304c\u6c42\u3081\u3089\u308c\u308b\u3002<br \/>\n\u6ce8\u8a18\u60c5\u5831\u304c\u5897\u52a0\u3059\u308b\u305f\u3081\u3001\u5fc5\u8981\u306a\u60c5\u5831\u3092\u9069\u6642\u306b\u5165\u624b\u3067\u304d\u308b\u4f53\u5236\u3092\u6574\u5099\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3002<\/p>\n<p style=\"text-align: right;\">\uff08\u4e86\uff09<\/p>\n<\/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 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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>2014\u5e74\uff15\u670828\u65e5\u306b\u56fd\u969b\u4f1a\u8a08\u57fa\u6e96\u5be9\u8b70\u4f1a\uff08IASB\uff09\u304b\u3089IFRS\u7b2c15\u53f7\u300c\u9867\u5ba2\u3068\u306e\u5951\u7d04\u304b\u3089\u751f\u3058\u308b\u53ce\u76ca\u300d\u304c\u516c\u8868\u3055\u308c\u305f\u3002\u672c\u57fa\u6e96\u306b\u3064\u3044\u3066\u3001\u8981\u70b9\u3092\u89e3\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":[370,178,180,167,231,289,274],"tags":[325,549],"backnumber":[1746],"series":[],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-06-11 14:05:47","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/46532"}],"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=46532"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/46532\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=46532"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=46532"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=46532"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=46532"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=46532"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}