{"id":56329,"date":"2014-11-13T10:15:40","date_gmt":"2014-11-13T01:15:40","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=56329"},"modified":"2014-11-12T14:18:06","modified_gmt":"2014-11-12T05:18:06","slug":"accounting-article-29","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/accounting-article-29\/","title":{"rendered":"\u65e5\u672c\u306e\u4f1a\u8a08\u306b\u3064\u3044\u3066\u601d\u3046\u3000\u3010\u7b2c11\u56de\u3011\u300c\u306e\u308c\u3093\u306e\u4f1a\u8a08\u51e6\u7406\u3092\u3081\u3050\u308b\u7d4c\u7def\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\u7b2c11\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: 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target=\"_blank\">\u524d\u56de<\/a>\u79c1\u306f\u3001\u300c\u4fee\u6b63\u56fd\u969b\u57fa\u6e96\uff08\u516c\u958b\u8349\u6848\uff09\u306e\u610f\u7fa9\u3068\uff13\u3064\u306e\u7591\u554f\u300d\u3068\u3044\u3046\u30c6\u30fc\u30de\u3067\u3001<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/asb\/asb_j\/endorsement\/exposure_drafts\/\" 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style=\"text-align: right;\">\u00a0<span style=\"text-align: right;\">\uff08\u4e86\uff09<\/span><\/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        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