{"id":59319,"date":"2014-12-25T10:12:15","date_gmt":"2014-12-25T01:12:15","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=59319"},"modified":"2016-10-07T11:26:10","modified_gmt":"2016-10-07T02:26:10","slug":"ifrs-article-8","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/ifrs-article-8\/","title":{"rendered":"IFRS\u306e\u9069\u7528\u3068\u4f1a\u8a08\u30b7\u30b9\u30c6\u30e0\u3078\u306e\u5f71\u97ff\u3000\u3010\u7b2c\uff14\u56de\u3011\u300c\u30b5\u30d6\u30b7\u30b9\u30c6\u30e0\u3078\u306e\u5f71\u97ff\uff08\u5f8c\u7de8\uff09\u300d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h4 style=\"text-align: center;\"><strong>IFRS\u306e\u9069\u7528\u3068\u4f1a\u8a08\u30b7\u30b9\u30c6\u30e0\u3078\u306e\u5f71\u97ff<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u3010\u7b2c\uff14\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\">\u300c\u30b5\u30d6\u30b7\u30b9\u30c6\u30e0\u3078\u306e\u5f71\u97ff\uff08\u5f8c\u7de8\uff09\u300d<\/h4>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u516c\u8a8d\u4f1a\u8a08\u58eb\u3000<strong>\u5c0f\u7530\u3000\u606d\u5f66<\/strong><\/p>\n<p>&nbsp;<\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<h4 style=\"text-align: center;\"><span style=\"color: #666699;\"><strong>\uff0d\u306f\u3058\u3081\u306b\uff0d<\/strong><\/span><\/h4>\n<p><a title=\"IFRS\u306e\u9069\u7528\u3068\u4f1a\u8a08\u30b7\u30b9\u30c6\u30e0\u3078\u306e\u5f71\u97ff\u3000\u3010\u7b2c\uff13\u56de\u3011\u300c\u30b5\u30d6\u30b7\u30b9\u30c6\u30e0\u3078\u306e\u5f71\u97ff\uff08\u524d\u7de8\uff09\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/ifrs-article-7\/\" target=\"_blank\">\u524d\u56de\u306b\u7d9a\u304d<\/a>\u3001\u7dcf\u52d8\u5b9a\u5143\u5e33\u30b7\u30b9\u30c6\u30e0\u306e\u300c\u904e\u5e74\u5ea6\u9061\u53ca\u4fee\u6b63\u300d\u3068\u3001\u305d\u306e\u4ed6\u306e\u30b5\u30d6\u30b7\u30b9\u30c6\u30e0\u306e\u300c\u50b5\u6a29\u50b5\u52d9\u7ba1\u7406\u30b7\u30b9\u30c6\u30e0\u300d\u53ca\u3073\u300c\u56fa\u5b9a\u8cc7\u7523\u7ba1\u7406\u30b7\u30b9\u30c6\u30e0\u300d\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<\/div>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#666699;\"><\/div>\n<p><strong>\uff08\u7dcf\u52d8\u5b9a\u5143\u5e33\u30b7\u30b9\u30c6\u30e0\u3078\u306e\u5f71\u97ff\uff09<\/strong>\u3000\u3010<a title=\"IFRS\u306e\u9069\u7528\u3068\u4f1a\u8a08\u30b7\u30b9\u30c6\u30e0\u3078\u306e\u5f71\u97ff\u3000\u3010\u7b2c\uff13\u56de\u3011\u300c\u30b5\u30d6\u30b7\u30b9\u30c6\u30e0\u3078\u306e\u5f71\u97ff\uff08\u524d\u7de8\uff09\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/ifrs-article-7\/\" target=\"_blank\">\u524d\u7de8<\/a>\u3011<br \/>\n<strong>\u3000<\/strong>\u300a\u8ca1\u52d9\u8af8\u8868\u306e\u8868\u793a\u300b<br \/>\n<strong>\u3000<\/strong>\u300a\u30bb\u30b0\u30e1\u30f3\u30c8\u60c5\u5831\u300b<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#666699;\"><\/div>\n<h4><strong style=\"font-size: 1em;\">\u300a\u904e\u5e74\u5ea6\u9061\u53ca\u4fee\u6b63\u300b<\/strong><\/h4>\n<p>\u300c\u904e\u5e74\u5ea6\u9061\u53ca\u4fee\u6b63\u300d\u3068\u306f\u3001\u904e\u53bb\u306e\u6c7a\u7b97\u66f8\u306b\u8aa4\u308a\u304c\u3042\u3063\u305f\u5834\u5408\u306b\u3001\u904e\u53bb\u306b\u9061\u3063\u3066\u8ca1\u52d9\u8af8\u8868\u3092\u4fee\u6b63\u3059\u308b\u3053\u3068\u3067\u3059\u3002\u4ee5\u524d\u306f\u3001\u904e\u53bb\u306e\u8ca1\u52d9\u8af8\u8868\u306b\u304a\u3051\u308b\u8aa4\u308a\u304c\u767a\u898b\u3055\u308c\u305f\u5834\u5408\u3001\u4eca\u671f\u306e\u8ca1\u52d9\u8af8\u8868\u3067\u524d\u671f\u640d\u76ca\u4fee\u6b63\u3068\u3057\u3066\u5f53\u671f\u640d\u76ca\u306e\u4e2d\u3067\u8abf\u6574\u3059\u308b\u65b9\u6cd5\u304c\u793a\u3055\u308c\u3066\u3044\u307e\u3057\u305f\u3002<\/p>\n<p>\u3053\u306e\u904e\u5e74\u5ea6\u9061\u53ca\u4fee\u6b63\u3082IFRS\u3068\u306e\u30b3\u30f3\u30d0\u30fc\u30b8\u30a7\u30f3\u30b9\u306e\u3072\u3068\u3064\u3068\u3057\u3066\u30012011\u5e74\uff14\u6708\u304b\u3089\u65e5\u672c\u57fa\u6e96\u306b\u3082\u63a1\u7528\u3055\u308c\u308b\u3088\u3046\u306b\u306a\u308a\u307e\u3057\u305f\u3002\u306a\u304a\u3001\u3053\u306e\u57fa\u6e96\u306f\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u3060\u3051\u3067\u306a\u304f\u3001\u500b\u5225\u8ca1\u52d9\u8af8\u8868\u306b\u3082\u9069\u7528\u3055\u308c\u307e\u3059\u3002<\/p>\n<p>\u904e\u5e74\u5ea6\u9061\u53ca\u4fee\u6b63\u304c\u751f\u3058\u305f\u5834\u5408\u3001\u5358\u7d14\u306b\u8003\u3048\u308b\u3068\u3001\u7dcf\u52d8\u5b9a\u5143\u5e33\u30b7\u30b9\u30c6\u30e0\u306b\u4fdd\u5b58\u3055\u308c\u3066\u3044\u308b\u904e\u5e74\u5ea6\u5206\u306e\u30c7\u30fc\u30bf\u306b\u5bfe\u3057\u4fee\u6b63\u4ed5\u8a33\u3092\u5165\u308c\u308b\u65b9\u6cd5\u304c\u601d\u3044\u6d6e\u304b\u3073\u307e\u3059\u3002\u3053\u306e\u51e6\u7406\u3092\u3059\u308b\u3053\u3068\u306b\u3088\u308a\u3001\u904e\u5e74\u5ea6\u4fee\u6b63\u304c\u305d\u308c\u4ee5\u964d\u306e\u4e8b\u696d\u5e74\u5ea6\u306e\u7dcf\u52d8\u5b9a\u5143\u5e33\u30c7\u30fc\u30bf\u306b\u53cd\u6620\u3055\u308c\u307e\u3059<strong>\uff08\u56f3\uff11\uff09<\/strong>\u3002<!--more--><\/p>\n<p><strong>\u3008\u56f3\uff11\u3009\u3000\u904e\u5e74\u5ea6\u9061\u53ca\u4fee\u6b63\u306f\u305d\u308c\u4ee5\u964d\u306e\u5e74\u5ea6\u306b\u53cd\u6620<\/strong><br \/>\n<a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2014\/12\/ifrs-system4-1.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-59327\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2014\/12\/ifrs-system4-1.png\" alt=\"\" width=\"650\" height=\"164\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2014\/12\/ifrs-system4-1.png 1159w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2014\/12\/ifrs-system4-1-300x75.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2014\/12\/ifrs-system4-1-1024x258.png 1024w\" sizes=\"(max-width: 650px) 100vw, 650px\" \/><\/a><\/p>\n<p>\u3061\u306a\u307f\u306b\u3001\u3053\u306e\u51e6\u7406\u3092\u884c\u3046\u305f\u3081\u306e\u524d\u63d0\u3068\u3057\u3066\u3001\u5404\u4e8b\u696d\u5e74\u5ea6\u306e\u30c7\u30fc\u30bf\u304c\u300c\u7e70\u8d8a\u6b8b\u9ad8\u300d\u3092\u901a\u3058\u3066\u9023\u52d5\u3057\u3066\u3044\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u6700\u8fd1\u306e\u30d1\u30c3\u30b1\u30fc\u30b8\u30b7\u30b9\u30c6\u30e0\u306e\u307b\u3068\u3093\u3069\u304c\u3001\u904e\u53bb\u306e\u4e8b\u696d\u5e74\u5ea6\u306b\u5bfe\u3057\u3066\u4ed5\u8a33\u3092\u8a08\u4e0a\u3057\u305f\u5834\u5408\u306b\u306f\u3001\u30ea\u30a2\u30eb\u30bf\u30a4\u30e0\u306a\u3044\u3057\u306f\u624b\u4f5c\u696d\u306b\u3088\u308b\u7e70\u8d8a\u51e6\u7406\u3092\u5b9f\u65bd\u3059\u308b\u3053\u3068\u306b\u3088\u308a\u3001\u6b21\u5e74\u5ea6\u4ee5\u964d\u306e\u6b8b\u9ad8\u306b\u53cd\u6620\u3055\u308c\u308b\u4ed5\u7d44\u307f\u306b\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u4e00\u65b9\u3067\u3001\u30d1\u30c3\u30b1\u30fc\u30b8\u30b7\u30b9\u30c6\u30e0\u3067\u306f\u306a\u304f\u4f01\u696d\u304c\u72ec\u81ea\u306b\u958b\u767a\u3057\u305f\u4f1a\u8a08\u30b7\u30b9\u30c6\u30e0\u306e\u5834\u5408\u3001\u5e74\u5ea6\u78ba\u5b9a\u51e6\u7406\u3092\u3057\u305f\u6642\u70b9\u3067\u6b8b\u9ad8\u306f\u78ba\u5b9a\u3055\u308c\u3001\u78ba\u5b9a\u5f8c\u306f\u4fee\u6b63\u3067\u304d\u306a\u3044\u69cb\u9020\u306b\u306a\u3063\u3066\u3044\u308b\u3082\u306e\u304c\u591a\u3044\u304b\u3068\u601d\u3044\u307e\u3059\uff08\u305d\u3082\u305d\u3082\u904e\u5e74\u5ea6\u9061\u53ca\u4fee\u6b63\u306f\u60f3\u5b9a\u3057\u3066\u3044\u306a\u3044\u306e\u3067\uff09\u3002\u305d\u306e\u5834\u5408\u306f\u3001\u3053\u306e\u65b9\u6cd5\u306f\u63a1\u7528\u3067\u304d\u307e\u305b\u3093\u3002\u307e\u305f\u3001\u5927\u524d\u63d0\u3068\u3057\u3066\u3001\u904e\u5e74\u5ea6\u9061\u53ca\u4fee\u6b63\u3057\u305f\u3044\u4e8b\u696d\u5e74\u5ea6\u306e\u30c7\u30fc\u30bf\u304c\u5143\u5e33\u30b7\u30b9\u30c6\u30e0\u306b\u4fdd\u5b58\u3055\u308c\u3066\u3044\u308b\u3053\u3068\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<p>\u5b9f\u969b\u306b\u306f\u3001\u4e00\u5ea6\u78ba\u5b9a\u3057\u3066\u958b\u793a\u3084\u7a0e\u52d9\u7533\u544a\u3092\u884c\u3063\u305f\u8ca1\u52d9\u8af8\u8868\u306e\u6570\u5024\u306e\u5143\u3068\u306a\u308b\u7dcf\u52d8\u5b9a\u5143\u5e33\u306f\u4fdd\u5b58\u3057\u3066\u304a\u304f\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u3088\u3063\u3066\u3001\u7dcf\u52d8\u5b9a\u5143\u30c7\u30fc\u30bf\u306e\u672c\u756a\u30c7\u30fc\u30bf\u3092\u76f4\u63a5\u4fee\u6b63\u3059\u308b\u3053\u3068\u306f\u3001\u5b9f\u52d9\u7684\u306b\u306f\u884c\u308f\u308c\u307e\u305b\u3093\u3002\u305f\u3060\u3057\u3001\u30b7\u30b9\u30c6\u30e0\u306b\u3088\u308b\u96c6\u8a08\u6a5f\u80fd\u3092\u6d3b\u7528\u3059\u308b\u305f\u3081\u306b\u7dcf\u52d8\u5b9a\u5143\u5e33\u30c7\u30fc\u30bf\u306e\u30b3\u30d4\u30fc\u3092\u4f5c\u6210\u3057\u3001\u305d\u306e\u30b3\u30d4\u30fc\u74b0\u5883\u306e\u4e2d\u3067\u6570\u5024\u306e\u96c6\u8a08\u4f5c\u696d\u3092\u884c\u3044\u958b\u793a\u60c5\u5831\u306e\u57fa\u790e\u3068\u3057\u305f\u3046\u3048\u3067\u3001\u5bfe\u78ba\u5b9a\u7533\u544a\u3084\u78ba\u5b9a\u6c7a\u7b97\u306e\u305f\u3081\u3001\u904e\u5e74\u5ea6\u4fee\u6b63\u306e\u7d2f\u7a4d\u5f71\u97ff\u984d\u306f\u5f53\u671f\u306b\u8abf\u6574\u3055\u308c\u308b\u3053\u3068\u306b\u306a\u308d\u3046\u304b\u3068\u601d\u3044\u307e\u3059<strong>\uff08\u56f3\uff12\uff09<\/strong>\u3002<\/p>\n<p><strong>\u3008\u56f3\uff12\u3009\u3000\u30aa\u30ea\u30b8\u30ca\u30eb\u30c7\u30fc\u30bf\u306b\u306f\u624b\u3092\u52a0\u3048\u305a\u30b3\u30d4\u30fc\u30c7\u30fc\u30bf\u3092\u4f7f\u3063\u3066\u96c6\u8a08<\/strong><br \/>\n<a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2014\/12\/ifrs-system4-2.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-59328\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2014\/12\/ifrs-system4-2.png\" alt=\"\" width=\"650\" height=\"243\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2014\/12\/ifrs-system4-2.png 989w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2014\/12\/ifrs-system4-2-300x112.png 300w\" sizes=\"(max-width: 650px) 100vw, 650px\" \/><\/a><\/p>\n<p>\u305d\u306e\u4ed6\u306e\u65b9\u6cd5\u3068\u3057\u3066\u306f\u3001\u7dcf\u52d8\u5b9a\u5143\u5e33\u305d\u306e\u3082\u306e\u3092\u30b3\u30d4\u30fc\u3059\u308b\u306e\u3067\u306f\u306a\u304f\u3001\u5bfe\u8c61\u4e8b\u696d\u5e74\u5ea6\u4ee5\u964d\u306e\u8ca1\u52d9\u8af8\u8868\u306e\u30b5\u30de\u30ea\u30fc\u7248\u3092\u5225\u306e\u7dcf\u52d8\u5b9a\u5143\u5e33\u30b7\u30b9\u30c6\u30e0\u306b\u767b\u9332\u3057\u3001\u305d\u3053\u3067\u6570\u5024\u3092\u4f5c\u6210\u3059\u308b\u3068\u3044\u3046\u65b9\u6cd5\u3082\u3042\u308d\u3046\u304b\u3068\u601d\u3044\u307e\u3059\u3002\u3082\u3061\u308d\u3093\u904e\u5e74\u5ea6\u9061\u53ca\u4fee\u6b63\u306e\u5185\u5bb9\u304c\u7c21\u5358\u306a\u3082\u306e\u3067\u3042\u308c\u3070\u3001\u30b7\u30b9\u30c6\u30e0\u5916\u3067\u3001\u8868\u8a08\u7b97\u30bd\u30d5\u30c8\u306a\u3069\u3067\u6570\u5024\u3092\u4f5c\u6210\u3059\u308b\u3053\u3068\u3082\u3042\u308d\u3046\u304b\u3068\u601d\u3044\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4><strong>\u50b5\u6a29\u50b5\u52d9\u7ba1\u7406\u30b7\u30b9\u30c6\u30e0\u3078\u306e\u5f71\u97ff<\/strong><\/h4>\n<p>\u300c\u50b5\u6a29\u50b5\u52d9\u7ba1\u7406\u30b7\u30b9\u30c6\u30e0\u300d\u3068\u306f\u3001\u58f2\u639b\u91d1\u3001\u53d7\u53d6\u624b\u5f62\u3001\u524d\u53d7\u91d1\u306a\u3069\u306e\u6b8b\u9ad8\u3092\u5f97\u610f\u5148\u5225\u3001\u53d6\u5f15\u660e\u7d30\u5225\u306b\u7ba1\u7406\u3059\u308b\u30b5\u30d6\u30b7\u30b9\u30c6\u30e0\u3067\u3059\u3002\u7dcf\u52d8\u5b9a\u5143\u5e33\u30b7\u30b9\u30c6\u30e0\u3078\u306f\u4ed5\u8a33\u9023\u643a\u304c\u884c\u308f\u308c\u3001\u50b5\u6a29\u50b5\u52d9\u7ba1\u7406\u30e2\u30b8\u30e5\u30fc\u30eb\u306e\u6b8b\u9ad8\u3068\u7dcf\u52d8\u5b9a\u5143\u5e33\u306e\u52d8\u5b9a\u6b8b\u9ad8\u306e\u6574\u5408\u304c\u62c5\u4fdd\u3055\u308c\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u3044\u307e\u3001\u58f2\u639b\u91d1\u306a\u3069\u306e\u50b5\u6a29\u3092\u4f8b\u306b\u8aac\u660e\u3057\u307e\u3057\u305f\u304c\u3001\u8cb7\u639b\u91d1\u3067\u3082\u57fa\u672c\u7684\u306b\u306f\u540c\u3058\u8003\u3048\u65b9\u3067\u3059\u306e\u3067\u3001\u4ee5\u964d\u306f\u50b5\u6a29\u3092\u30d9\u30fc\u30b9\u306b\u8aac\u660e\u3057\u307e\u3059\u3002<\/p>\n<p>\u50b5\u6a29\u306b\u95a2\u3059\u308b\u8a08\u4e0a\u3001\u63db\u7b97\u3001\u6c7a\u6e08\u53ca\u3073\u8a55\u4fa1\u304c\u65e5\u672c\u57fa\u6e96\u3068IFRS\u3067\u7570\u306a\u308b\u5834\u5408\u3001\u50b5\u6a29\u50b5\u52d9\u7ba1\u7406\u30b7\u30b9\u30c6\u30e0\u306e\u4e2d\u3067\u4e21\u8005\u3092\u533a\u5225\u3057\u3066\u7ba1\u7406\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u307e\u305f\u3001\u305d\u308c\u306b\u5bfe\u3059\u308b\u4ed5\u8a33\u306b\u3064\u3044\u3066\u3082\u3001\u8907\u6570\u5143\u306e\u305d\u308c\u305e\u308c\uff08\u65e5\u672c\u57fa\u6e96\u5143\u5e33\u3001IFRS\u5143\u5e33\uff09\u306b\u53cd\u6620\u3055\u308c\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059<strong>\uff08\u56f3\uff13\uff09<\/strong>\u3002<\/p>\n<p><strong>\u3008\u56f3\uff13\u3009\u3000\u50b5\u6a29\u50b5\u52d9\u7ba1\u7406\u30b7\u30b9\u30c6\u30e0\u3068\u7dcf\u52d8\u5b9a\u5143\u5e33\u30b7\u30b9\u30c6\u30e0\u3068\u306e\u9023\u643a<\/strong><br \/>\n<a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2014\/12\/ifrs-system4-3.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-59329\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2014\/12\/ifrs-system4-3.png\" alt=\"\" width=\"650\" height=\"185\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2014\/12\/ifrs-system4-3.png 1075w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2014\/12\/ifrs-system4-3-300x85.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2014\/12\/ifrs-system4-3-1024x291.png 1024w\" sizes=\"(max-width: 650px) 100vw, 650px\" \/><\/a><\/p>\n<p>\u305f\u3060\u3001\u50b5\u6a29\u50b5\u52d9\u7ba1\u7406\u306b\u95a2\u3057\u3066\u306f\u65e5\u672c\u57fa\u6e96\u3068IFRS\u306e\u30ae\u30e3\u30c3\u30d7\u306f\u3055\u307b\u3069\u591a\u304f\u306a\u3044\u3053\u3068\u3082\u3042\u308a\u3001\u50b5\u6a29\u50b5\u52d9\u7ba1\u7406\u30b7\u30b9\u30c6\u30e0\u3067\u3053\u3053\u307e\u3067\u306e\u6a5f\u80fd\u3092\u6301\u3061\u5408\u308f\u305b\u3066\u3044\u308b\u3082\u306e\u306f\u3055\u307b\u3069\u591a\u304f\u306a\u3044\u3068\u601d\u3044\u307e\u3059\u3002<\/p>\n<p>\u3088\u3063\u3066\u3001\u3053\u306e\u3088\u3046\u306a\u6a5f\u80fd\u304c\u306a\u3044\u5834\u5408\u306b\u306f\u3001\u50b5\u6a29\u50b5\u52d9\u7ba1\u7406\u30b7\u30b9\u30c6\u30e0\u306f\u65e5\u672c\u57fa\u6e96\u3067\u904b\u7528\u3057IFRS\u3068\u306e\u5dee\u5206\u306f\u30b7\u30b9\u30c6\u30e0\u5916\u3067\u8a08\u7b97\u3057\u305f\u3046\u3048\u3067\u3001\u7dcf\u52d8\u5b9a\u5143\u5e33\u30b7\u30b9\u30c6\u30e0\u306eIFRS\u5143\u5e33\u306b\u5bfe\u3057\u3066\u76f4\u63a5\u4ed5\u8a33\u3092\u8a08\u4e0a\u3059\u308b\u5bfe\u5fdc\u306b\u306a\u308d\u3046\u304b\u3068\u601d\u3044\u307e\u3059<strong>\uff08\u56f3\uff14\uff09<\/strong>\u3002<\/p>\n<p><strong>\u3008\u56f3\uff14\u3009\u3000\u50b5\u6a29\u50b5\u52d9\u7ba1\u7406\u30b7\u30b9\u30c6\u30e0\u3067\u8907\u6570\u8a55\u4fa1\u7b49\u304c\u5bfe\u5fdc\u3067\u304d\u306a\u3044\u5834\u5408<\/strong><br \/>\n<a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2014\/12\/ifrs-system4-4.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-59329\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2014\/12\/ifrs-system4-4.png\" alt=\"\" width=\"650\" height=\"197\" \/><\/a><\/p>\n<p>&nbsp;<\/p>\n<h4><strong>\u56fa\u5b9a\u8cc7\u7523\u7ba1\u7406\u30b7\u30b9\u30c6\u30e0\u3078\u306e\u5f71\u97ff<\/strong><\/h4>\n<p>\u300c\u56fa\u5b9a\u8cc7\u7523\u7ba1\u7406\u30b7\u30b9\u30c6\u30e0\u300d\u3068\u306f\u3001\u6709\u5f62\u7121\u5f62\u56fa\u5b9a\u8cc7\u7523\u3084\u30ea\u30fc\u30b9\u8cc7\u7523\u306e\u6e1b\u4fa1\u511f\u5374\u3001\u8a55\u4fa1\u3001\u30ed\u30b1\u30fc\u30b7\u30e7\u30f3\u306a\u3069\u3092\u7ba1\u7406\u3059\u308b\u30b5\u30d6\u30b7\u30b9\u30c6\u30e0\u3067\u3059\u3002\u7dcf\u52d8\u5b9a\u5143\u5e33\u30b7\u30b9\u30c6\u30e0\u3068\u306e\u9593\u3067\u306f\u4ed5\u8a33\u3092\u901a\u3058\u3001\u56fa\u5b9a\u8cc7\u7523\u7ba1\u7406\u30b7\u30b9\u30c6\u30e0\u306e\u6b8b\u9ad8\u3068\u7dcf\u52d8\u5b9a\u5143\u5e33\u306e\u52d8\u5b9a\u6b8b\u9ad8\u306e\u6574\u5408\u304c\u62c5\u4fdd\u3055\u308c\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u56fa\u5b9a\u8cc7\u7523\u7ba1\u7406\u30e2\u30b8\u30e5\u30fc\u30eb\u3082\u50b5\u6a29\u50b5\u52d9\u7ba1\u7406\u30b7\u30b9\u30c6\u30e0\u3068\u540c\u69d8\u306b\u3001\u8cc7\u7523\u306b\u304b\u304b\u308b\u30aa\u30f3\u30d0\u30e9\u30f3\u30b9\u306e\u8981\u5426\u3001\u6e1b\u4fa1\u511f\u5374\u8a08\u7b97\u3001\u8a55\u4fa1\u306a\u3069\u304c\u65e5\u672c\u57fa\u6e96\u3068IFRS\u3067\u7570\u306a\u308b\u5834\u5408\u3001\u30b7\u30b9\u30c6\u30e0\u306e\u4e2d\u3067\u4e21\u8005\u3092\u533a\u5225\u3057\u3066\u7ba1\u7406\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u307e\u305f\u3001\u305d\u308c\u306b\u5bfe\u3059\u308b\u4ed5\u8a33\u306b\u3064\u3044\u3066\u3082\u8907\u6570\u5143\u5e33\u306e\u305d\u308c\u305e\u308c\u306b\u53cd\u6620\u3055\u308c\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059<strong>\uff08\u56f3\uff15\uff09<\/strong>\u3002<\/p>\n<p><strong>\u3008\u56f3\uff15\u3009\u3000\u56fa\u5b9a\u8cc7\u7523\u7ba1\u7406\u30b7\u30b9\u30c6\u30e0\u3068\u7dcf\u52d8\u5b9a\u5143\u5e33\u30b7\u30b9\u30c6\u30e0\u3068\u306e\u9023\u643a<\/strong><br \/>\n<a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2014\/12\/ifrs-system4-5.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-59329\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2014\/12\/ifrs-system4-5.png\" alt=\"\" width=\"650\" height=\"187\" \/><\/a><\/p>\n<p>\u306a\u304a\u3001\u56fa\u5b9a\u8cc7\u7523\u3084\u30ea\u30fc\u30b9\u8cc7\u7523\u3064\u3044\u3066\u306f\u3001IFRS\u304c\u8b70\u8ad6\u306b\u306a\u308b\u4ee5\u524d\u304b\u3089\u8907\u6570\u306e\u6e1b\u4fa1\u511f\u5374\u8a08\u7b97\u304c\u53ef\u80fd\u3067\u3042\u3063\u305f\u308a\uff08\u7ba1\u7406\u4f1a\u8a08\u7528\u3001\u7a0e\u6cd5\u7528\u3001\u30aa\u30f3\u30d0\u30e9\u30f3\u30b9\u7528\u306a\u3069\uff09\u3001\u4f1a\u8a08\u51e6\u7406\u4e0a\u306f\u30aa\u30d5\u30d0\u30e9\u30f3\u30b9\u51e6\u7406\uff08\u8cc7\u7523\u8a08\u4e0a\u305b\u305a\u306b\u8cbb\u7528\u51e6\u7406\uff09\u3060\u304c\u73fe\u7269\u7ba1\u7406\u306e\u70b9\u304b\u3089\u8cc7\u7523\u53f0\u5e33\u306b\u306f\u8a08\u4e0a\u3059\u308b\u3053\u3068\u304c\u5fc5\u8981\u3067\u3042\u3063\u305f\u308a\u3068\u3001\uff11\u3064\u306e\u4e8b\u5b9f\uff08\u8cc7\u7523\uff09\u306b\u5bfe\u3057\u8907\u6570\u306e\u511f\u5374\u3084\u8a55\u4fa1\u304c\u3067\u304d\u308b\u6a5f\u80fd\u3092\u5f93\u6765\u304b\u3089\u6301\u3063\u3066\u3044\u307e\u3057\u305f\u3002<\/p>\n<p>\u3088\u3063\u3066\u3001IFRS\u5bfe\u5fdc\u306b\u95a2\u3057\u3066\u3082\u3053\u306e\u6a5f\u80fd\u3092\u30d9\u30fc\u30b9\u306b\u3057\u305f\u5bfe\u5fdc\u304c\u884c\u308f\u308c\u3066\u304a\u308a\u3001\u3044\u308f\u3086\u308b\u300cIFRS\u5bfe\u5fdc\u56fa\u5b9a\u8cc7\u7523\u7ba1\u7406\u30b7\u30b9\u30c6\u30e0\u300d\u3068\u547c\u3070\u308c\u308b\u30b7\u30b9\u30c6\u30e0\u306f\u3001\u5927\u5c0f\u3055\u307e\u3056\u307e\u306a\u3082\u306e\u304c\u3059\u3067\u306b\u5e02\u8ca9\u3055\u308c\u5229\u7528\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p style=\"text-align: center;\"><span style=\"color: #993300;\"><strong>\uff0a\u3000\u3000\u3000\uff0a\u3000\u3000\u3000\uff0a<\/strong><\/span><\/p>\n<p>\u306a\u304a\u672c\u6587\u4e2d\u3001\u610f\u898b\u306b\u95a2\u3059\u308b\u90e8\u5206\u306f\u79c1\u898b\u3067\u3042\u308b\u3053\u3068\u3092\u7533\u3057\u6dfb\u3048\u307e\u3059\u3002<\/p>\n<p style=\"text-align: right;\">\u00a0\uff08\u4e86\uff09<\/p>\n<div class=\"box_info box clear\" style=\"font-size:14px; line-height:24px;\">\n\t\t<p>\u6b21\u56de\u306f2015\/1\/15\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>\u904e\u5e74\u5ea6\u9061\u53ca\u4fee\u6b63\u304c\u751f\u3058\u305f\u5834\u5408\u3001\u5358\u7d14\u306b\u8003\u3048\u308b\u3068\u3001\u7dcf\u52d8\u5b9a\u5143\u5e33\u30b7\u30b9\u30c6\u30e0\u306b\u4fdd\u5b58\u3055\u308c\u3066\u3044\u308b\u904e\u5e74\u5ea6\u5206\u306e\u30c7\u30fc\u30bf\u5bfe\u3057\u4fee\u6b63\u4ed5\u8a33\u3092\u5165\u308c\u308b\u65b9\u6cd5\u304c\u601d\u3044\u6d6e\u304b\u3073\u307e\u3059\u3002\u3053\u306e\u51e6\u7406\u3092\u3059\u308b\u3053\u3068\u306b\u3088\u308a\u3001\u904e\u5e74\u5ea6\u4fee\u6b63\u304c\u305d\u308c\u4ee5\u964d\u306e\u4e8b\u696d\u5e74\u5ea6\u306e\u7dcf\u52d8\u5b9a\u5143\u5e33\u30c7\u30fc\u30bf\u306b\u53cd\u6620\u3055\u308c\u307e\u3059\uff08\u56f3\uff11\uff09\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":[325,490,506,356],"backnumber":[1775],"series":[1015],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-07-27 14:39:04","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/59319"}],"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=59319"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/59319\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=59319"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=59319"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=59319"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=59319"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=59319"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}