{"id":57003,"date":"2014-11-11T17:18:07","date_gmt":"2014-11-11T08:18:07","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=57003"},"modified":"2014-11-11T17:17:01","modified_gmt":"2014-11-11T08:17:01","slug":"ifrs-report-11","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/ifrs-report-11\/","title":{"rendered":"\u300a\u901f\u5831\u89e3\u8aac\u300b ASBJ\u304c\u300c\u4fee\u6b63\u56fd\u969b\u57fa\u6e96\uff08JMIS\uff09\u300d\u306e\u516c\u958b\u8349\u6848\u306b\u5bc4\u305b\u3089\u308c\u305f\u30b3\u30e1\u30f3\u30c8\u3092\u516c\u8868"},"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>ASBJ\u304c\u300c\u4fee\u6b63\u56fd\u969b\u57fa\u6e96\uff08JMIS\uff09\u300d\u306e\u516c\u958b\u8349\u6848\u306b\u5bc4\u305b\u3089\u308c\u305f\u30b3\u30e1\u30f3\u30c8\u3092\u516c\u8868<\/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 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2160\u3000\u306f\u3058\u3081\u306b<\/strong><\/h4>\n<p>\u5e73\u621026\u5e74\uff17\u670831\u65e5\u3001 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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\/FASF\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/asb\/asb_j\/endorsement\/exposure_drafts\/comments_20140731.shtml\" target=\"_blank\">\u4fee\u6b63\u56fd\u969b\u57fa\u6e96\u306e\u516c\u958b\u8349\u6848\u306b\u5bc4\u305b\u3089\u308c\u305f\u30b3\u30e1\u30f3\u30c8<\/a>\u300d<br \/>\n<\/div><\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2161\u3000\u4e3b\u306a\u30b3\u30e1\u30f3\u30c8<\/strong><\/h4>\n<p>\u30b3\u30e1\u30f3\u30c8\u306e\u5168\u4f53\u7684\u306a\u50be\u5411\u3068\u3057\u3066\u306f\u3001\u56fd\u969b\u8ca1\u52d9\u5831\u544a\u57fa\u6e96\uff08IFRS\uff09\u306e\u4efb\u610f\u9069\u7528\u306e\u7a4d\u307f\u4e0a\u3052\u53ca\u3073\u56fd\u969b\u4f1a\u8a08\u57fa\u6e96\u5be9\u8b70\u4f1a\uff08IASB\uff09\u306b\u5bfe\u3059\u308b\u610f\u898b\u767a\u4fe1\u306e\u89b3\u70b9\u304b\u3089\u3001\u4fee\u6b63\u56fd\u969b\u57fa\u6e96\u306b\u8cdb\u6210\u3059\u308b\u610f\u898b\u304c\u591a\u3044\u3088\u3046\u306b\u601d\u308f\u308c\u308b\u3002<\/p>\n<p>\u305f\u3060\u3057\u3001\u4ee5\u4e0b\u306b\u8ff0\u3079\u308b\u500b\u3005\u306e\u9805\u76ee\u306b\u3064\u3044\u3066\u306f\u69d8\u3005\u306a\u610f\u898b\u304c\u5bc4\u305b\u3089\u308c\u3066\u304a\u308a\u3001\u4eca\u5f8c\u306e\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u59d4\u54e1\u4f1a\u306e\u8b70\u8ad6\u306e\u52d5\u5411\u306b\u6ce8\u610f\u304c\u5fc5\u8981\u3068\u601d\u308f\u308c\u308b\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: 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style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff12\u3000\u300c\u524a\u9664\u53c8\u306f\u4fee\u6b63\u300d\u306e\u5224\u65ad\u57fa\u6e96\u306a\u3069\u306b\u3064\u3044\u3066<\/strong><\/h4>\n<p>\u300c\u524a\u9664\u53c8\u306f\u4fee\u6b63\u300d\u3057\u305f\u7b87\u6240\u306b\u3064\u3044\u3066\u3060\u3051\u3001ASBJ \u304c\u4fee\u6b63\u56fd\u969b\u57fa\u6e96\u3068\u3057\u3066\u516c\u8868\u3059\u308b\u65b9\u5f0f\u306b\u8cdb\u6210\u3059\u308b\u30b3\u30e1\u30f3\u30c8\u304c\u591a\u3044\u3088\u3046\u306b\u601d\u308f\u308c\u308b\u3002<\/p>\n<p>\u305f\u3060\u3057\u3001\u3059\u3067\u306bIFRS \u3092\u4efb\u610f\u9069\u7528\u3057\u3066\u3044\u308b\u4f01\u696d\u304c\u3042\u308b\u3053\u3068\u3092\u8003\u3048\u308b\u3068\u3001\uff62\u5b9f\u52d9\u4e0a\u306e\u56f0\u96e3\u3055\uff63\u3092\u7406\u7531\u306b\u524a\u9664\u53c8\u306f\u4fee\u6b63\u3092\u8a8d\u3081\u308b\u3053\u3068\u306b\u61f8\u5ff5\u3092\u793a\u3059\u30b3\u30e1\u30f3\u30c8\u3082\u3042\u308b\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff13\u3000\u306e\u308c\u3093\u306e\u4f1a\u8a08\u51e6\u7406<\/strong><\/h4>\n<p>\u306e\u308c\u3093\u306e\u975e\u511f\u5374\u306b\u95a2\u3059\u308b\u898f\u5b9a\u306e\u300c\u524a\u9664\u53c8\u306f\u4fee\u6b63\u300d\u306b\u3064\u3044\u3066\u3001\u57fa\u672c\u7684\u306b\u540c\u610f\u3059\u308b\u30b3\u30e1\u30f3\u30c8\u304c\u591a\u3044\u3088\u3046\u306b\u601d\u308f\u308c\u308b\u3002<\/p>\n<p>\u305f\u3060\u3057\u3001\u306e\u308c\u3093\u306e\u511f\u5374\u5e74\u6570\u309220\u5e74\u306b\u5236\u9650\u3059\u308b\u3053\u3068\u3084\u3001\u8010\u7528\u5e74\u6570\u3092\u78ba\u5b9a\u3067\u304d\u306a\u3044\u7121\u5f62\u8cc7\u7523\u306e\u975e\u511f\u5374\u3092\u300c\u524a\u9664\u53c8\u306f\u4fee\u6b63\u300d\u3057\u306a\u3044\u3053\u3068\u306b\u540c\u610f\u3057\u306a\u3044\u30b3\u30e1\u30f3\u30c8\u3082\u5bc4\u305b\u3089\u308c\u3066\u3044\u308b\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff14\u3000\u305d\u306e\u4ed6\u306e\u5305\u62ec\u5229\u76ca\u9805\u76ee\u306e\u30ce\u30f3\u30ea\u30b5\u30a4\u30af\u30ea\u30f3\u30b0\u51e6\u7406<\/strong><\/h4>\n<p>\u305d\u306e\u4ed6\u306e\u5305\u62ec\u5229\u76ca\u9805\u76ee\u306e\u30ce\u30f3\u30ea\u30b5\u30a4\u30af\u30ea\u30f3\u30b0\u51e6\u7406\u306b\u3064\u3044\u3066\u306f\u3001\u57fa\u672c\u7684\u306b\u540c\u610f\u3059\u308b\u30b3\u30e1\u30f3\u30c8\u3068\u3001\u500b\u5225\u306e\u9805\u76ee\u306b\u3064\u3044\u3066\u53cd\u5bfe\u3059\u308b\u30b3\u30e1\u30f3\u30c8\u304c\u5bc4\u305b\u3089\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>\u4f8b\u3048\u3070\u3001IFRS 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-15px;\"><strong>\uff15\u3000\u6559\u80b2\u6587\u66f8\u306e\u958b\u767a<\/strong><\/h4>\n<p>\u4fee\u6b63\u56fd\u969b\u57fa\u6e96\u306b\u5bfe\u3059\u308b\u30ac\u30a4\u30c0\u30f3\u30b9\u3084\u6559\u80b2\u6587\u66f8\u304c\u958b\u767a\u3055\u308c\u308b\u3053\u3068\u306f\u3001\u6211\u304c\u56fd\u306b\u304a\u3051\u308bIFRS\u306e\u9069\u7528\u62e1\u5927\u306b\u5f79\u306b\u7acb\u3064\u53ef\u80fd\u6027\u304c\u3042\u308b\u3068\u3057\u3066\u3001\u8cdb\u6210\u3059\u308b\u30b3\u30e1\u30f3\u30c8\u304c\u5bc4\u305b\u3089\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>\u305f\u3060\u3057\u3001IFRS \u306b\u95a2\u3059\u308b\u89e3\u91c8\u3084\u6559\u80b2\u6587\u66f8\u306b\u3064\u3044\u3066\u306f\u3001IASB \u3084IFRS \u89e3\u91c8\u6307\u91dd\u59d4\u54e1\u4f1a\u3068\u306e\u30b3\u30df\u30e5\u30cb\u30b1\u30fc\u30b7\u30e7\u30f3\u306a\u3069\u304c\u5fc5\u8981\u3068\u8003\u3048\u308b\u30b3\u30e1\u30f3\u30c8\u3082\u5bc4\u305b\u3089\u308c\u3066\u3044\u308b\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff16\u3000\u4eca\u5f8c\u306e\u65e5\u672c\u57fa\u6e96\u306e\u4f4d\u7f6e\u3065\u3051\u306b\u3064\u3044\u3066<\/strong><\/h4>\n<p>IFRS \u306e\u30a8\u30f3\u30c9\u30fc\u30b9\u30e1\u30f3\u30c8\u624b\u7d9a\u306b\u4e26\u884c\u3057\u3001\u6211\u304c\u56fd\u4f1a\u8a08\u57fa\u6e96\u306e\u6539\u5584\u3092\u9032\u3081\u308b\u3053\u3068\u3084\u3001\u5358\u4f53\u6c7a\u7b97\u3068\u306e\u95a2\u9023\u3082\u8e0f\u307e\u3048\u300c\u65e5\u672c\u57fa\u6e96\u300d\u306e\u4f4d\u7f6e\u4ed8\u3051\u306b\u3064\u3044\u3066\u691c\u8a0e\u3092\u8981\u671b\u3059\u308b\u30b3\u30e1\u30f3\u30c8\u3082\u5bc4\u305b\u3089\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\u621026\u5e7411\u67087\u65e5\uff08\u63b2\u8f09\u65e5\uff09\u3001\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u59d4\u54e1\u4f1a\u306f\u3001\u4fee\u6b63\u56fd\u969b\u57fa\u6e96\u306e\u516c\u958b\u8349\u6848\u306b\u5bc4\u305b\u3089\u308c\u305f\u30b3\u30e1\u30f3\u30c8\u3092\u516c\u8868\u3057\u3066\u3044\u308b\u3002<br \/>\n\u672c\u7a3f\u3067\u306f\u3001\u516c\u958b\u8349\u6848\u306b\u5bc4\u305b\u3089\u308c\u305f\u30b3\u30e1\u30f3\u30c8\u306e\u3046\u3061\u4e3b\u306a\u3082\u306e\u3092\u53d6\u308a\u4e0a\u3052\u3001\u7d39\u4ecb\u3059\u308b\u3053\u3068\u3068\u3059\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":[370,178,180,167,231,289,274],"tags":[325],"backnumber":[1768],"series":[],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-06-11 16:26:40","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/57003"}],"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=57003"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/57003\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=57003"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=57003"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=57003"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=57003"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=57003"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}