{"id":62925,"date":"2015-02-09T14:57:41","date_gmt":"2015-02-09T05:57:41","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=62925"},"modified":"2015-02-09T14:52:18","modified_gmt":"2015-02-09T05:52:18","slug":"financial-instruments-report","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/financial-instruments-report\/","title":{"rendered":"\u300a\u901f\u5831\u89e3\u8aac\u300b JICPA\u3088\u308a\u300c\u91d1\u878d\u5546\u54c1\u4f1a\u8a08\u306b\u95a2\u3059\u308b\u5b9f\u52d9\u6307\u91dd\u300d\u53ca\u3073\u300c\uff31\uff06\uff21\u300d\u306e\u6539\u6b63\uff08\u516c\u958b\u8349\u6848\uff09\u304c\u516c\u8868\uff5e\u300c\u7570\u306a\u308b\u5546\u54c1\u9593\u3067\u306e\u30d8\u30c3\u30b8\u53d6\u5f15\u300d\u53ca\u3073\u300c\u30ed\u30fc\u30eb\u30aa\u30fc\u30d0\u30fc\u3092\u4f34\u3046\u53d6\u5f15\u306b\u95a2\u3059\u308b\u30d8\u30c3\u30b8\u4f1a\u8a08\u306e\u9069\u683c\u6027\u300d\u3078\u306e\u5bfe\u5fdc\u3092\u660e\u8a18\uff5e"},"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>JICPA\u3088\u308a\u300c\u91d1\u878d\u5546\u54c1\u4f1a\u8a08\u306b\u95a2\u3059\u308b\u5b9f\u52d9\u6307\u91dd\u300d\u53ca\u3073\u300c\uff31\uff06\uff21\u300d<br \/>\n\u306e\u6539\u6b63\uff08\u516c\u958b\u8349\u6848\uff09\u304c\u516c\u8868<\/strong><\/h4>\n<p style=\"text-align: center;\"><strong>\uff5e\u300c\u7570\u306a\u308b\u5546\u54c1\u9593\u3067\u306e\u30d8\u30c3\u30b8\u53d6\u5f15\u300d\u53ca\u3073\u300c\u30ed\u30fc\u30eb\u30aa\u30fc\u30d0\u30fc\u3092\u4f34\u3046\u53d6\u5f15\u306b\u95a2\u3059\u308b\u30d8\u30c3\u30b8\u4f1a\u8a08\u306e\u9069\u683c\u6027\u300d\u3078\u306e\u5bfe\u5fdc\u3092\u660e\u8a18\uff5e<\/strong><\/p>\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><strong>\u2160\u3000\u306f\u3058\u3081\u306b<\/strong><\/h4>\n<p>\u5e73\u621027\u5e74\uff12\u6708\uff16\u65e5\uff08\u63b2\u8f09\u65e5\uff09\u3001\u65e5\u672c\u516c\u8a8d\u4f1a\u8a08\u58eb\u5354\u4f1a\u306f\u3001\u6b21\u306e\u516c\u958b\u8349\u6848\u3092\u516c\u8868\u3057\u3001\u610f\u898b\u52df\u96c6\u3092\u884c\u3063\u3066\u3044\u308b\u3002<\/p>\n<div class=\"box_info box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#3CB371;\">\n\t\t<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #228b22;\">\u2460<\/span>\u3000\u300c\u91d1\u878d\u5546\u54c1\u4f1a\u8a08\u306b\u95a2\u3059\u308b\u5b9f\u52d9\u6307\u91dd\u300d\uff08\u4f1a\u8a08\u5236\u5ea6\u59d4\u54e1\u4f1a\u5831\u544a\u7b2c14\u53f7\uff09\u306e\u6539\u6b63\u306b\u3064\u3044\u3066\uff08\u516c\u958b\u8349\u6848\uff09<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #228b22;\">\u2461<\/span>\u3000\u300c\u91d1\u878d\u5546\u54c1\u4f1a\u8a08\u306b\u95a2\u3059\u308b\uff31\uff06\uff21\u300d\u306e\u6539\u6b63\u306b\u3064\u3044\u3066\uff08\u516c\u958b\u8349\u6848\uff09<\/p>\n<\/div>\n<p>\u3053\u308c\u306f\u3001\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u59d4\u54e1\u4f1a\u304b\u3089\u306e\u4f9d\u983c\u306b\u3088\u308b\u3082\u306e\u3067\u3042\u308a\u3001\u30d8\u30c3\u30b8\u4f1a\u8a08\u306e\u9650\u5b9a\u7684\u898b\u76f4\u3057\u3092\u884c\u3046\u3082\u306e\u3067\u3042\u308b\u3002<\/p>\n<p>\u610f\u898b\u52df\u96c6\u671f\u9593\u306f\u3001\u5e73\u621027\u5e74\uff13\u6708\uff19\u65e5\u307e\u3067\u3067\u3042\u308b\u3002<br \/>\n\u306a\u304a\u3001\u6587\u4e2d\u3001\u610f\u898b\u306b\u95a2\u3059\u308b\u90e8\u5206\u306f\u3001\u79c1\u898b\u3067\u3042\u308b\u3053\u3068\u3092\u7533\u3057\u6dfb\u3048\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4><strong>\u2161\u3000\u4e3b\u306a\u6539\u6b63\u5185\u5bb9<\/strong><\/h4>\n<h4><strong>\uff11\u3000\u7570\u306a\u308b\u5546\u54c1\u9593\u3067\u306e\u30d8\u30c3\u30b8<\/strong><\/h4>\n<p>\u6b21\u306e\u53d6\u6271\u3044\u306f\u3001\u300c<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/asb\/asb_j\/documents\/docs\/fv-kaiji\/fv-kaiji.pdf\" target=\"_blank\">\u91d1\u878d\u5546\u54c1\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96<\/a>\u300d\uff08\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u7b2c10\u53f7\uff09\u53ca\u3073\u300c\u91d1\u878d\u5546\u54c1\u4f1a\u8a08\u306b\u95a2\u3059\u308b\u5b9f\u52d9\u6307\u91dd\u300d\u4e0a\u3001\u660e\u78ba\u3067\u3042\u308b\u3002<\/p>\n<div class=\"box_info box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#000000;\">\n\t\t<p>\u300c\u7570\u306a\u308b\u5546\u54c1\u9593\u3067\u306e\u30d8\u30c3\u30b8\u300d\u304c\u8a8d\u3081\u3089\u308c\u308b\u304b\u5426\u304b\u306b\u95a2\u3057\u3066\u3001\u4ed6\u306b\u9069\u5f53\u306a\u30d8\u30c3\u30b8\u624b\u6bb5\u304c\u306a\u3044\u5834\u5408\u306b\u306f\u3001\u4e8b\u524d\u306e\u6709\u52b9\u6027\u306e\u4e88\u6e2c\u3092\u524d\u63d0\u3068\u3057\u3066\u3001\u30d8\u30c3\u30b8\u5bfe\u8c61\u3068\u7570\u306a\u308b\u985e\u578b\u306e\u30c7\u30ea\u30d0\u30c6\u30a3\u30d6\u53d6\u5f15\u3092\u30d8\u30c3\u30b8\u624b\u6bb5\u3068\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3053\u3068\u3002<\/p>\n<\/div>\n<p>\u3053\u308c\u3092\u5468\u77e5\u3059\u308b\u305f\u3081\u306b\u3001\u300c\u91d1\u878d\u5546\u54c1\u4f1a\u8a08\u306b\u95a2\u3059\u308b\u5b9f\u52d9\u6307\u91dd\u300d143\u9805\u306b\u4e00\u6587\u3092\u8ffd\u52a0\u3059\u308b\u3068\u3068\u3082\u306b\u3001\u7d50\u8ad6\u306e\u80cc\u666f\u3092\u8a18\u8f09\u3059\u308b\u3082\u306e\u3067\u3042\u308b\u3002<!--more--><\/p>\n<div class=\"box_info box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 5px; border-radius: 5px;background-color:#F0FFFF;color:#000000;border-color:#87CEEB;\">\n\t\t<p><span style=\"color: #0000cd;\"><strong>\u300a143\u9805\u306b\u8ffd\u52a0\u300b<\/strong><\/span><br \/>\n\u306a\u304a\u3001\u4ed6\u306b\u9069\u5f53\u306a\u30d8\u30c3\u30b8\u624b\u6bb5\u304c\u306a\u3044\u5834\u5408\u306b\u306f\u3001\u30d8\u30c3\u30b8\u5bfe\u8c61\u3068\u7570\u306a\u308b\u985e\u578b\u306e\u30c7\u30ea\u30d0\u30c6\u30a3\u30d6\u53d6\u5f15\u3092\u30d8\u30c3\u30b8\u624b\u6bb5\u3068\u3057\u3066\u7528\u3044\u308b\u3053\u3068\u3082\u3067\u304d\u308b\uff08\u91d1\u878d\u5546\u54c1\u4f1a\u8a08\u57fa\u6e96\u7b2c102\u9805\uff09\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:dotted;border-bottom-width:1px;border-color:#0000CD;\"><\/div>\n<p><span style=\"color: #0000cd;\"><strong>\u300a314-2\u9805\uff08\u7d50\u8ad6\u306e\u80cc\u666f\uff09\u300b<\/strong><\/span><br \/>\n\u91d1\u878d\u5546\u54c1\u4f1a\u8a08\u57fa\u6e96\u7b2c102\u9805\u3067\u306f\u3001\u300c\u4ed6\u306b\u9069\u5f53\u306a\u30d8\u30c3\u30b8\u624b\u6bb5\u304c\u306a\u304f\u3001\u30d8\u30c3\u30b8\u5bfe\u8c61\u3068\u7570\u306a\u308b\u985e\u578b\u306e\u30c7\u30ea\u30d0\u30c6\u30a3\u30d6\u53d6\u5f15\u3092\u30d8\u30c3\u30b8\u624b\u6bb5\u3068\u3057\u3066\u7528\u3044\u308b\u3044\u308f\u3086\u308b\u30af\u30ed\u30b9\u30d8\u30c3\u30b8\u3082\u30d8\u30c3\u30b8\u4f1a\u8a08\u306e\u5bfe\u8c61\u3068\u306a\u308b\u3002\u300d\u3068\u3055\u308c\u3066\u304a\u308a\u3001\u5229\u7528\u53ef\u80fd\u306a\u30c7\u30ea\u30d0\u30c6\u30a3\u30d6\u53d6\u5f15\u306b\u5236\u7d04\u304c\u3042\u308b\u5834\u5408\u306b\u306f\u3001\u30d8\u30c3\u30b8\u5bfe\u8c61\u3068\u4fa1\u683c\u5909\u52d5\u304c\u985e\u4f3c\u3059\u308b\u5546\u54c1\u306e\u30c7\u30ea\u30d0\u30c6\u30a3\u30d6\u53d6\u5f15\u3092\u30d8\u30c3\u30b8\u624b\u6bb5\u3068\u3057\u3066\u5229\u7528\u3059\u308b\u3053\u3068\u304c\u8a8d\u3081\u3089\u308c\u3066\u3044\u308b\u3002\u4f8b\u3048\u3070\u3001\u77f3\u6cb9\u95a2\u9023\u5546\u54c1\u3092\u30d8\u30c3\u30b8\u5bfe\u8c61\u3068\u3057\u3066\u30d8\u30c3\u30b8\u3092\u884c\u3046\u5834\u5408\u306b\u3001\u6d41\u52d5\u6027\u304c\u9ad8\u304f\u4fa1\u683c\u5909\u52d5\u304c\u985e\u4f3c\u3059\u308b\u539f\u6cb9\u95a2\u9023\u306e\u30c7\u30ea\u30d0\u30c6\u30a3\u30d6\u3092\u7528\u3044\u308b\u5834\u5408\u306a\u3069\u304c\u8a72\u5f53\u3059\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u3002\u3053\u306e\u5834\u5408\u3001\u30d8\u30c3\u30b8\u624b\u6bb5\u3068\u30d8\u30c3\u30b8\u5bfe\u8c61\u306e\u7d4c\u6e08\u7684\u306a\u95a2\u4fc2\u3084\u4fa1\u683c\u5909\u52d5\u306e\u63a8\u79fb\u304b\u3089\u3001\u30d8\u30c3\u30b8\u306e\u6709\u52b9\u6027\u3092\u4e8b\u524d\u306b\u4e88\u6e2c\u3057\u3066\u304a\u304f\u5fc5\u8981\u304c\u3042\u308b\u3002<\/p>\n<\/div>\n<h4 style=\"margin-left: 15px; text-indent: 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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 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\/>\n\u2460\u3000\u300c\u91d1\u878d\u5546\u54c1\u4f1a\u8a08\u306b\u95a2\u3059\u308b\u5b9f\u52d9\u6307\u91dd\u300d\uff08\u4f1a\u8a08\u5236\u5ea6\u59d4\u54e1\u4f1a\u5831\u544a\u7b2c14\u53f7\uff09\u306e\u6539\u6b63\u306b\u3064\u3044\u3066\uff08\u516c\u958b\u8349\u6848\uff09<br \/>\n\u2461\u3000\u300c\u91d1\u878d\u5546\u54c1\u4f1a\u8a08\u306b\u95a2\u3059\u308b\uff31\uff06\uff21\u300d\u306e\u6539\u6b63\u306b\u3064\u3044\u3066\uff08\u516c\u958b\u8349\u6848\uff09<br \/>\n\u3053\u308c\u306f\u3001\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u59d4\u54e1\u4f1a\u304b\u3089\u306e\u4f9d\u983c\u306b\u3088\u308b\u3082\u306e\u3067\u3042\u308a\u3001\u30d8\u30c3\u30b8\u4f1a\u8a08\u306e\u9650\u5b9a\u7684\u898b\u76f4\u3057\u3092\u884c\u3046\u3082\u306e\u3067\u3042\u308b\u3002<br \/>\n\u610f\u898b\u52df\u96c6\u671f\u9593\u306f\u3001\u5e73\u621027\u5e74\uff13\u6708\uff19\u65e5\u307e\u3067\u3067\u3042\u308b\u3002<br 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