{"id":54155,"date":"2014-10-09T10:14:07","date_gmt":"2014-10-09T01:14:07","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=54155"},"modified":"2014-10-08T19:45:54","modified_gmt":"2014-10-08T10:45:54","slug":"accounting-article-28","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/accounting-article-28\/","title":{"rendered":"\u65e5\u672c\u306e\u4f1a\u8a08\u306b\u3064\u3044\u3066\u601d\u3046\u3000\u3010\u7b2c10\u56de\u3011\u300c\u4fee\u6b63\u56fd\u969b\u57fa\u6e96\uff08\u516c\u958b\u8349\u6848\uff09\u306e\u610f\u7fa9\u3068\uff13\u3064\u306e\u7591\u554f\u300d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h3 style=\"text-align: center;\"><strong>\u65e5\u672c\u306e\u4f1a\u8a08\u306b\u3064\u3044\u3066\u601d\u3046<\/strong><\/h3>\n<h4 style=\"text-align: center;\"><strong>\u3010\u7b2c10\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u4fee\u6b63\u56fd\u969b\u57fa\u6e96\uff08\u516c\u958b\u8349\u6848\uff09\u306e\u610f\u7fa9\u3068\uff13\u3064\u306e\u7591\u554f\u300d<\/strong><\/h4>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u95a2\u897f\u5b66\u9662\u5927\u5b66\u6559\u6388<br \/>\n<strong>\u5e73\u677e\u3000\u4e00\u592b<\/strong><\/p>\n<p>&nbsp;<\/p>\n<h4><strong>\u4fee\u6b63\u56fd\u969b\u57fa\u6e96\uff08\u516c\u958b\u8349\u6848\uff09\u306e\u516c\u8868<\/strong><\/h4>\n<p>\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u59d4\u54e1\u4f1a\uff08ASBJ\uff09\u306f2014\u5e74\uff17\u670831\u65e5\u3001\u300c\u4fee\u6b63\u56fd\u969b\u57fa\u6e96\u300d\u306e\u516c\u958b\u8349\u6848\u3092\u516c\u8868\u3057\u305f\u3002\u3082\u3046\u5c11\u3057\u6b63\u78ba\u306b\u8a00\u3046\u3068\u3001\u300c\u4fee\u6b63\u56fd\u969b\u57fa\u6e96\uff08\u56fd\u969b\u4f1a\u8a08\u57fa\u6e96\u3068\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u59d4\u54e1\u4f1a\u306b\u3088\u308b\u4fee\u6b63\u4f1a\u8a08\u57fa\u6e96\u306b\u3088\u3063\u3066\u69cb\u6210\u3055\u308c\u308b\u4f1a\u8a08\u57fa\u6e96\uff09\u300d\u306e\u516c\u958b\u8349\u6848\u3067\u3042\u308b\u3002<\/p>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\u3010\u53c2\u8003\u3011\u3000ASBJ\/FASF\u30db\u30fc\u30e0\u30da\u30fc\u30b8<br \/>\n\u300c<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/asb\/asb_j\/endorsement\/exposure_drafts\/index.shtml\" target=\"_blank\">\u516c\u958b\u8349\u6848\u300c\u4fee\u6b63\u56fd\u969b\u57fa\u6e96\uff08\u56fd\u969b\u4f1a\u8a08\u57fa\u6e96\u3068\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u59d4\u54e1\u4f1a\u306b\u3088\u308b\u4fee\u6b63\u4f1a\u8a08\u57fa\u6e96\u306b\u3088\u3063\u3066\u69cb\u6210\u3055\u308c\u308b\u4f1a\u8a08\u57fa\u6e96\uff09\uff08\u6848\uff09\u300d\u306e\u516c\u8868<\/a>\u300d<br \/>\n<\/div><\/div>\n<p>2010\u5e74\uff13\u6708\u671f\u4ee5\u964d\u3001\u308f\u304c\u56fd\u3067\u306f\u4e00\u5b9a\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3059\u4f01\u696d\u306b\u3064\u3044\u3066\u56fd\u969b\u4f1a\u8a08\u57fa\u6e96\uff08IFRS\uff09\u306e\u4efb\u610f\u9069\u7528\u304c\u8a8d\u3081\u3089\u308c\u3066\u3044\u308b\u3002\u4efb\u610f\u9069\u7528\u306b\u3042\u305f\u3063\u3066\u9069\u7528\u3055\u308c\u308b\u300c\u6307\u5b9a\u56fd\u969b\u4f1a\u8a08\u57fa\u6e96\u300d\u306fIFRS\u306e\u3046\u3061\u91d1\u878d\u5e81\u9577\u5b98\u304c\u5b9a\u3081\u305f\u3082\u306e\u3067\u3042\u308a\u3001IFRS\u3092\u305d\u306e\u307e\u307e\u53d7\u3051\u5165\u308c\u308b\u304b\u3069\u3046\u304b\u3092\u5224\u65ad\u3057\u305f\u4e0a\u3067\u6307\u5b9a\u304c\u306a\u3055\u308c\u3066\u304d\u305f\u3002\u305d\u306e\u610f\u5473\u3067IFRS\u306b\u5bfe\u3057\u3066\u300c\u524a\u9664\u53c8\u306f\u4fee\u6b63\u300d\u3059\u308b\u3068\u3044\u3063\u305f\u8003\u3048\u65b9\u306f\u3068\u3089\u308c\u3066\u3044\u306a\u3044\u3002\u3053\u306e\u300c\u6307\u5b9a\u56fd\u969b\u4f1a\u8a08\u57fa\u6e96\u300d\u306f\u3001\u30d4\u30e5\u30a2IFRS\u3068\u540c\u7fa9\u3068\u8003\u3048\u3066\u3082\u5dee\u3057\u652f\u3048\u306a\u3044\u72b6\u6cc1\u306b\u3042\u308b\u3002<!--more--><\/p>\n<p>\u305d\u306e\u5f8c\u30012013\u5e74\uff16\u670819\u65e5\u306b\u4f01\u696d\u4f1a\u8a08\u5be9\u8b70\u4f1a\u306f\u4efb\u610f\u9069\u7528\u3092\u4fc3\u9032\u3059\u308b\u3053\u3068\u306a\u3069\u3092\u306d\u3089\u3044\u3068\u3057\u3066\u3001\u300c<a title=\"\u91d1\u878d\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" 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\u3092\u516c\u8868\u3057\u305f\u3002\u305d\u306e\u4e2d\u3067\u3001\u30d4\u30e5\u30a2IFRS\u306e\u307b\u304b\u306b\u3001\u308f\u304c\u56fd\u306b\u304a\u3044\u3066\u3082\u3001\u300c\u3042\u308b\u3079\u304dIFRS\u300d\u3042\u308b\u3044\u306f\u300c\u6211\u304c\u56fd\u306b\u9069\u3057\u305fIFRS\u300d\u3068\u3044\u3063\u305f\u89b3\u70b9\u304b\u3089\u3001\u500b\u5225\u57fa\u6e96\u3092\u4e00\u3064\u4e00\u3064\u691c\u8a0e\u3057\u3001\u5fc5\u8981\u304c\u3042\u308c\u3070\u4e00\u90e8\u57fa\u6e96\u3092\u524a\u9664\u53c8\u306f\u4fee\u6b63\u3057\u3066\u63a1\u629e\u3059\u308b\u30a8\u30f3\u30c9\u30fc\u30b9\u30e1\u30f3\u30c8\u306e\u4ed5\u7d44\u307f\u3092\u8a2d\u3051\u308b\u3053\u3068\u304c\u63d0\u6848\u3055\u308c\u305f\u3002<\/p>\n<p>\u3053\u308c\u3092\u53d7\u3051\u3066ASBJ\u304c\u7d04\uff11\u5e74\u306b\u308f\u305f\u308a\u691c\u8a0e\u3092\u91cd\u306d\u30012012\u5e7412\u670831\u65e5\u6642\u70b9\u3067IASB\u306b\u3088\u3063\u3066\u516c\u8868\u3055\u308c\u3066\u3044\u305f\u3059\u3079\u3066\u306e\u4f1a\u8a08\u57fa\u6e96\u7b49\u306b\u3064\u3044\u3066\u30a8\u30f3\u30c9\u30fc\u30b9\u30e1\u30f3\u30c8\u624b\u7d9a\u304d\u3092\u884c\u3044\u3001\u305d\u306e\u7d50\u679c\u3068\u3057\u3066\uff12\u3064\u306e\u300c\u4fee\u6b63\u56fd\u969b\u57fa\u6e96\u300d\u306e\u516c\u958b\u8349\u6848\u3092\u516c\u8868\u3057\u305f\u306e\u3067\u3042\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4><strong>\u4fee\u6b63\u56fd\u969b\u57fa\u6e96\uff08\u516c\u958b\u8349\u6848\uff09\u306e\u610f\u7fa9<\/strong><\/h4>\n<p>ASBJ\u306f\u3001IASB\u306b\u3088\u308a\u516c\u8868\u3055\u308c\u3066\u3044\u305f\u4f1a\u8a08\u57fa\u6e96\u3068\u65e5\u672c\u306e\u57fa\u6e96\u3092\u6bd4\u8f03\u3057\u3066\u300e30\u306e\u8ad6\u70b9\u300f\u3092\u62bd\u51fa\u3057\u305f\u3068\u3044\u3046\u3002\u305d\u306e\u3046\u3061\u300c\u4f1a\u8a08\u57fa\u6e96\u306b\u4fc2\u308b\u57fa\u672c\u7684\u306a\u8003\u3048\u65b9\u306b\u91cd\u8981\u306a\u5dee\u7570\u304c\u3042\u308b\u3082\u306e\u300d\u3068\u3057\u3066\u3001\u6b21\u306e\u300e\uff14\u9805\u76ee\u300f\u304c\u8b58\u5225\u3055\u308c\u305f\u3002<\/p>\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: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u2460<\/span>\u3000\u306e\u308c\u3093\u306e\u975e\u511f\u5374<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u2461<\/span>\u3000\u305d\u306e\u4ed6\u306e\u5305\u62ec\u5229\u76ca\u306e\u30ea\u30b5\u30a4\u30af\u30ea\u30f3\u30b0\u51e6\u7406\u53ca\u3073\u5f53\u671f\u7d14\u5229\u76ca\u306b\u95a2\u3059\u308b\u9805\u76ee<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u2462<\/span>\u3000\u516c\u6b63\u4fa1\u5024\u6e2c\u5b9a\u306e\u7bc4\u56f2<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: 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\/>\n\u3053\u3053\u306b\u3001ASBJ\u306e\u6df1\u616e\u3068\u82e6\u52b4\u304c\u51dd\u7e2e\u3055\u308c\u3066\u3044\u308b\u3068\u601d\u308f\u308c\u308b\u3002<\/p>\n<p>\u4eee\u306b\u591a\u304f\u306e\u9805\u76ee\u3067\u300c\u524a\u9664\u307e\u305f\u306f\u4fee\u6b63\u300d\u3092\u884c\u3063\u305f\u300c\u4fee\u6b63\u56fd\u969b\u57fa\u6e96\u300d\u3092\u4f5c\u6210\u3059\u308b\u3068\u3001\u65e5\u672c\u306fIFRS\u3068\u306f\u5168\u304f\u7570\u306a\u308b\u4f1a\u8a08\u57fa\u6e96\u3092\u9069\u7528\u3057\u3066\u3044\u308b\u3068\u307f\u306a\u3055\u308c\u308b\u3067\u3042\u308d\u3046\u3002\u307e\u305f\u305d\u308c\u306f\u30012008 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right;\">\uff08\u4e86\uff09<\/p>\n<p style=\"text-align: left;\"><div class=\"box_info box clear\" style=\"font-size:14px; line-height:24px;\">\n\t\t<p>\u300c\u65e5\u672c\u306e\u4f1a\u8a08\u306b\u3064\u3044\u3066\u601d\u3046\u300d\u306f\u3001\u6bce\u6708\u7b2c\uff12\u9031\u306b\u63b2\u8f09\u3055\u308c\u307e\u3059\u3002<\/p>\n<\/div>\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 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>\u4eca\u56de\u306f\u3053\u306e\u3046\u3061\u2460\u3068\u2461\u306e\uff12\u3064\u306e\u9805\u76ee\u306b\u9650\u5b9a\u3057\u3066\u516c\u958b\u8349\u6848\u304c\u4f5c\u6210\u3055\u308c\u305f\u3002<br \/>\n\u305d\u308c\u306f\u306a\u305c\u304b\u3002<br \/>\nIFRS\u306e\u4efb\u610f\u9069\u7528\u3092\u62e1\u5927\u3059\u308b\u306b\u306f\u3001\u4e0a\u8a18\u306e\u3059\u3079\u3066\u306b\u3064\u3044\u3066\u300c\u4fee\u6b63\u56fd\u969b\u57fa\u6e96\u300d\u3092\u4f5c\u6210\u3059\u308b\u65b9\u304c\u826f\u3044\u3068\u3082\u3044\u3048\u308b\u3002\u3057\u304b\u3057\u3001ASBJ\u306f\u3042\u3048\u3066\uff12\u3064\u306b\u9650\u5b9a\u3057\u305f\u3002<br \/>\n\u3053\u3053\u306b\u3001ASBJ\u306e\u6df1\u616e\u3068\u82e6\u52b4\u304c\u51dd\u7e2e\u3055\u308c\u3066\u3044\u308b\u3068\u601d\u308f\u308c\u308b\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":[178,167,182,290,232,273],"tags":[325,362],"backnumber":[1765],"series":[1166],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-09-09 06:46:23","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/54155"}],"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=54155"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/54155\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=54155"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=54155"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=54155"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=54155"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=54155"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}