{"id":55567,"date":"2014-10-23T10:30:59","date_gmt":"2014-10-23T01:30:59","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=55567"},"modified":"2014-10-23T10:24:05","modified_gmt":"2014-10-23T01:24:05","slug":"information-82","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/information-82\/","title":{"rendered":"Profession Journal No.91\u304c\u516c\u958b\u3055\u308c\u307e\u3057\u305f\uff01\uff5e\u4eca\u9031\u306e\u304a\u85a6\u3081\u8a18\u4e8b\uff5e"},"content":{"rendered":"<div class=\"the-content text mb-0\"><p style=\"text-align: center;\"><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-44581 alignnone\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2014\/04\/PJ-top.png\" alt=\"\" width=\"640\" height=\"135\" \/><\/p>\n<h4><strong>2014\u5e7410\u670823\u65e5\uff08\u6728\uff09AM10:30\u3001<a title=\"Profession Journal No.91\" href=\"https:\/\/profession-net.com\/professionjournal\/page_backnumber\/?magazine_no=91&amp;magazine_date=20141023\">Profession Journal\uff08\u30d7\u30ed\u30d5\u30a7\u30c3\u30b7\u30e7\u30f3\u30b8\u30e3\u30fc\u30ca\u30eb\uff09 \u00a0No.91<\/a>\u00a0\u304c\u516c\u958b\u3055\u308c\u307e\u3057\u305f\u3002<\/strong><\/h4>\n<p><!--more--><\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 10px; border-radius: 10px;background-color:#F5F5F5;color:#432f2f;border-color:#432f2f;\">\n\t\t<h4 style=\"text-align: center;\"><span style=\"color: #432f2f;\"><strong>\u4eca\u9031\u306e\u304a\u85a6\u3081\u8a18\u4e8b<\/strong><\/span><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#432f2f;\"><\/div>\n<p><strong>\u5c71\u672c\u5b88\u4e4b\u7a0e\u7406\u58eb<\/strong>\u306b\u3088\u308b\u300c\u6cd5\u4eba\u7a0e\u201c\u4e00\u5200\u4e21\u65ad\u201d\u300d\u304c\u3001\u3044\u3088\u3044\u3088<strong>\u300e\u6cd5\u4eba\u7a0e\u6539\u9769\u300f<\/strong>\u3092\u53d6\u308a\u4e0a\u3052\u307e\u3059\u3002<br \/>\n\u8af8\u5916\u56fd\u306e\u7a0e\u5236\u4e8b\u60c5\u3092\u8e0f\u307e\u3048\u305f<a title=\"\u5c71\u672c\u5b88\u4e4b\u306e\u6cd5\u4eba\u7a0e\u201c\u4e00\u5200\u4e21\u65ad\u201d\u3000\u3010\u7b2c\uff14\u56de\u3011\u300c\u6cd5\u4eba\u7a0e\u7387\u5f15\u4e0b\u3052\u306e\u8ca1\u6e90\u8ab2\u7a0e\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/corporation-article-239\/\">\u5e83\u3044\u898b\u5730\u304b\u3089\u306e\u691c\u8a3c<\/a>\u306f\u5fc5\u8aad\u3067\u3059\u3002<\/p>\n<p><strong>\u6240\u5f97\u62e1\u5927\u4fc3\u9032\u7a0e\u5236\u306e\u9069\u7528\u6f0f\u308c<\/strong>\u3092\u53d6\u308a\u4e0a\u3052\u305f<a title=\"\u300c\u7a0e\u7406\u58eb\u640d\u5bb3\u8ce0\u511f\u8acb\u6c42\u300d\u983b\u51fa\u4e8b\u4f8b\u306b\u898b\u308b\u539f\u56e0\u30fb\u4e88\u9632\u7b56\u306e\u30dd\u30a4\u30f3\u30c8\u3010\u4e8b\u4f8b18\uff08\u6cd5\u4eba\u7a0e\uff09\u3011\u3000\u300c\u6240\u5f97\u62e1\u5927\u4fc3\u9032\u7a0e\u5236\u306e\u9069\u7528\u3092\u6e80\u305f\u3057\u3066\u3044\u305f\u306b\u3082\u304b\u304b\u308f\u3089\u305a\u3001\u7a0e\u7406\u58eb\u304c\u3053\u308c\u3092\u9069\u7528\u305b\u305a\u306b\u7533\u544a\u3057\u305f\u305f\u3081\u3001\u300c\u96c7\u7528\u8005\u7d66\u4e0e\u7b49\u652f\u7d66\u984d\u304c\u5897\u52a0\u3057\u305f\u5834\u5408\u306e\u6cd5\u4eba\u7a0e\u984d\u306e\u7279\u5225\u63a7\u9664\u300d\u306e\u9069\u7528\u304c\u53d7\u3051\u3089\u308c\u306a\u304f\u306a\u3063\u305f\u4e8b\u4f8b\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/corporation-article-225\/\" target=\"_blank\">\u524d\u56de\u8a18\u4e8b<\/a>\u306e\u30a2\u30af\u30bb\u30b9\u304c\u5927\u597d\u8a55\u3060\u3063\u305f\u300c\u300c<strong>\u7a0e\u7406\u58eb\u640d\u5bb3\u8ce0\u511f\u8acb\u6c42<\/strong>\u300d\u983b\u51fa\u4e8b\u4f8b\u306b\u898b\u308b\u539f\u56e0\u30fb\u4e88\u9632\u7b56\u306e\u30dd\u30a4\u30f3\u30c8\u300d\u3067\u306f\u3001\u4e0a\u5834\u682a\u5f0f\u7b49\u306e\u914d\u5f53\u6240\u5f97\u306e<strong>\u8ab2\u7a0e\u65b9\u5f0f\u9078\u629e\u30df\u30b9<\/strong>\u3067\u751f\u3058\u305f<a title=\"\u300c\u7a0e\u7406\u58eb\u640d\u5bb3\u8ce0\u511f\u8acb\u6c42\u300d\u983b\u51fa\u4e8b\u4f8b\u306b\u898b\u308b\u539f\u56e0\u30fb\u4e88\u9632\u7b56\u306e\u30dd\u30a4\u30f3\u30c8\u3010\u4e8b\u4f8b19\uff08\u6240\u5f97\u7a0e\uff09\u3011\u3000\u300c\u4e0a\u5834\u682a\u5f0f\u7b49\u306e\u914d\u5f53\u7b49\u3092\u3001\u6e90\u6cc9\u5206\u96e2\u8ab2\u7a0e\u306b\u3088\u308b\u7533\u544a\u4e0d\u8981\u5236\u5ea6\u3092\u9078\u629e\u3057\u3066\u7533\u544a\u3057\u305f\u3068\u3053\u308d\u3001\u7dcf\u5408\u8ab2\u7a0e\u3067\u7533\u544a\u3057\u3066\u3082\u7d14\u640d\u5931\u306e\u7e70\u8d8a\u63a7\u9664\u306b\u3088\u308a\u3001\u5408\u8a08\u6240\u5f97\u304c\u30bc\u30ed\u3068\u306a\u308b\u305f\u3081\u3001\u7dcf\u5408\u8ab2\u7a0e\u304c\u6709\u5229\u3067\u3042\u3063\u305f\u4e8b\u4f8b\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/income-article-94\/\">\u8ce0\u511f\u4e8b\u4f8b\u3092\u53d6\u308a\u4e0a\u3052\u307e\u3059<\/a>\u3002<\/p>\n<p>\u6bce\u56de\u30a2\u30af\u30bb\u30b9\u597d\u8a55\u306a\u300c\u3053\u3093\u306a\u3068\u304d\u3069\u3046\u3059\u308b\uff1f<strong>\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e<\/strong>\u306e\u5b9f\u52d9\uff31\uff06\uff21\u300d\u3067\u306f\u300c<strong>\u975e\u5c45\u4f4f\u8005\u3078\u652f\u6255\u3046\u5bb6\u8cc3<\/strong>\u304b\u3089\u6e90\u6cc9\u5fb4\u53ce\u3059\u308b\u6240\u5f97\u7a0e\u53ca\u3073\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e\u306e\u51e6\u7406\u300d\u3092<a title=\"\u3053\u3093\u306a\u3068\u304d\u3069\u3046\u3059\u308b\uff1f\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e\u306e\u5b9f\u52d9\uff31\uff06\uff21\u3000\u3010\u7b2c12\u56de\u3011\u300c\u975e\u5c45\u4f4f\u8005\u3078\u652f\u6255\u3046\u5bb6\u8cc3\u304b\u3089\u6e90\u6cc9\u5fb4\u53ce\u3059\u308b\u6240\u5f97\u7a0e\u53ca\u3073\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e\u306e\u51e6\u7406\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/income-article-95\/\">\u8a08\u7b97\u4f8b\u306b\u3088\u3063\u3066\u30b7\u30f3\u30d7\u30eb\u306b<\/a>\u89e3\u8aac\u3002<\/p>\n<p>\u9069\u7528\u4f01\u696d\u3092\u3081\u3050\u308b\u52d5\u5411\u304c\u518d\u3073\u6ce8\u76ee\u3055\u308c\u3064\u3064\u3042\u308b<strong>IFRS<\/strong>\uff08\u56fd\u969b\u4f1a\u8a08\u57fa\u6e96\uff09\u3002<br \/>\n\u4e00\u6642\u671f\u306e\u98a8\u6f6e\u306b\u3088\u308a\u5c0e\u5165\u3092\u65ad\u5ff5\u3057\u305f\u4f01\u696d\u306f\u3001\u4eca\u5f8c\u3001\u3069\u306e\u3088\u3046\u306bIFRS<strong>\u5c0e\u5165\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u3092\u518d\u958b<\/strong>\u3059\u3079\u304d\u304b\u3002\u65b0\u520a\u66f8\u3092\u4e0a\u6893\u3057\u305f\u3070\u304b\u308a\u306e\u7b46\u8005\u304c\u3001\u305d\u306e<strong>\u300e\u76ee\u7684\u300f\u306e\u91cd\u8981\u6027<\/strong>\u3092<a title=\"IFRS\u5c0e\u5165\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u518d\u958b\u306b\u5411\u3051\u3001\u305d\u306e\u76ee\u7684\u3092\u554f\u3046\" href=\"https:\/\/profession-net.com\/professionjournal\/ifrs-article-4\/\">\u8aac\u304d\u307e\u3059<\/a>\u3002<\/p>\n<p>\u305d\u306e\u4ed6\u3001\u5b9f\u52d9\u306b\u5f79\u7acb\u3064\u8a18\u4e8b\u304c\u6e80\u8f09\u3067\u3059\uff01<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:2px;border-color:#432f2f;\"><\/div>\n<p style=\"text-align: center;\"><strong><span style=\"color: #432f2f;\">\uff0d \u3054 \u6848 \u5185 \uff0d<\/span><\/strong><\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:2px;border-color:#432f2f;\"><\/div>\n<p>Profession Journal\u306e\u89e3\u8aac\u8a18\u4e8b\u306f<span style=\"color: #b22222;\">\u6bce\u9031\u6728\u66dc\u65e5\uff08AM10:30\uff09<\/span>\u306b\u516c\u958b\u3057\u3001<a title=\"Profession Journal \u300a\u901f\u5831\u89e3\u8aac\u300b\" href=\"https:\/\/profession-net.com\/professionjournal\/category\/report\/\"><span style=\"color: #800080;\">\u300a\u901f\u5831\u89e3\u8aac\u300b<\/span><\/a>\u306b\u3064\u3044\u3066\u306f\u968f\u6642\u516c\u958b\u3057\u307e\u3059\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 0px; border-radius: 0px;background-color:#fdfbf6;color:#000000;border-color:#432f2f;\">\n\t\t<p><strong><span style=\"color: #432f2f;\">Web\u60c5\u5831\u8a8c Profession Journal\uff08\u30d7\u30ed\u30d5\u30a7\u30c3\u30b7\u30e7\u30f3\u30b8\u30e3\u30fc\u30ca\u30eb\uff09<\/span><\/strong>\u306f\u3001\u30d7\u30ed\u30d5\u30a7\u30c3\u30b7\u30e7\u30f3\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\u306e<strong>\u30d7\u30ec\u30df\u30a2\u30e0\u4f1a\u54e1\u5c02\u7528<\/strong>\u306e\u95b2\u89a7\u30b5\u30fc\u30d3\u30b9\u3067\u3059\uff08\u904e\u53bb\u306e\u8a18\u4e8b\u3082\u3059\u3079\u3066\u95b2\u89a7\u53ef\u80fd\uff09\u3002<\/p>\n<div class=\"\" style=\"text-align:center;\"><a class=\"button yellow_b \" href=\"\/about_member_and_premium\" target=\"_blank\"  style=\"background-color:#432f2f; color:#FFFFFF;font-family:georgia;font-weight:;-moz-border-radius: 5px; border-radius: 5px;#FFFFFF\" data-bg=\"#432f2f\" data-hoverbg=\"\" data-text=\"#FFFFFF\" data-texthover=\"\">\u3000\u21d2 \u4f1a\u54e1\u5236\u5ea6\u306b\u3064\u3044\u3066\u3000<\/a><\/div>\n<p>&nbsp;<\/p>\n<p><strong>\u3007\u4f1a\u54e1\u4fa1\u683c<\/strong>\uff1a<span style=\"text-decoration: underline;\">\u6708\u984d1,620\u5186\uff08\u7a0e\u8fbc\uff09<\/span>\uff08\u304a\u5f97\u306a\u5e74\u984d16,200\u5186\uff3b\u7a0e\u8fbc\uff3d\u30d7\u30e9\u30f3\u3082\u3042\u308a\u307e\u3059\u3002\uff09<br \/>\n<strong>\u3000\u3000<\/strong><a href=\"https:\/\/profession-net.com\/login_form\/?action=register\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-46003\" title=\"\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2014\/05\/register.gif\" alt=\"\" width=\"241\" height=\"37\" \/><\/a><\/p>\n<p><strong>\u3007<\/strong>\u300c\u4e00\u822c\u4f1a\u54e1\u300d\u306e\u65b9\u304c<strong>\u300c\u30d7\u30ec\u30df\u30a2\u30e0\u4f1a\u54e1\u300d\u3078\u79fb\u884c\u3059\u308b\u306b\u306f<\/strong>\u3001\u4e0b\u8a18\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<br \/>\n<strong>\u3000\u3000<\/strong>\uff26\uff21\uff31\uff3b<a href=\"https:\/\/profession-net.com\/faq\/member_q7\/\">\u30d7\u30ec\u30df\u30a2\u30e0\u4f1a\u54e1\u306b\u306a\u308a\u305f\u3044\u306e\u3067\u3059\u304c\uff08\u4e00\u822c\u4f1a\u54e1\u306e\u65b9\uff09\u3002<\/a>\uff3d<\/p>\n<\/div>\n<p><a href=\"https:\/\/profession-net.com\/professionjournal\/profession-journal\/\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-44583\" title=\"\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2014\/04\/profession.gif\" alt=\"\" width=\"241\" height=\"37\" \/><\/a><\/p>\n<p><a href=\"https:\/\/profession-net.com\/professionjournal\/backnumber\/\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-44584\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2014\/04\/backnumber.gif\" alt=\"\" width=\"241\" height=\"37\" \/><\/a><\/p>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>Web\u60c5\u5831\u8a8c Profession Journal\u306f\u3001\u30d7\u30ed\u30d5\u30a7\u30c3\u30b7\u30e7\u30f3\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\u306e\u30d7\u30ec\u30df\u30a2\u30e0\u4f1a\u54e1\u5c02\u7528\u306e\u95b2\u89a7\u30b5\u30fc\u30d3\u30b9\u3067\u3059\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":[370,484],"tags":[374],"backnumber":[],"series":[],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-04-11 03:03:45","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/55567"}],"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=55567"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/55567\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=55567"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=55567"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=55567"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=55567"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=55567"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}