{"id":68137,"date":"2015-04-22T13:37:05","date_gmt":"2015-04-22T04:37:05","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=68137"},"modified":"2015-04-22T15:11:54","modified_gmt":"2015-04-22T06:11:54","slug":"ifrs-report-12","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/ifrs-report-12\/","title":{"rendered":"\u300a\u901f\u5831\u89e3\u8aac\u300b\u91d1\u878d\u5e81\u3001\u300cIFRS\u9069\u7528\u30ec\u30dd\u30fc\u30c8\u300d\u3092\u516c\u8868\uff5e\u4efb\u610f\u9069\u7528\u4f01\u696d69\u793e\u304b\u3089\u79fb\u884c\u306b\u4f34\u3046\u30e1\u30ea\u30c3\u30c8\u3001\u79fb\u884c\u6e96\u5099\u3084\u79fb\u884c\u30b3\u30b9\u30c8\u306a\u3069\u3092\u30d2\u30a2\u30ea\u30f3\u30b0\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<p>&nbsp;<\/p>\n<h4 style=\"text-align: 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target=\"_blank\">IFRS\u9069\u7528\u30ec\u30dd\u30fc\u30c8<\/a>\u300d\u304c\u516c\u8868\u3055\u308c\u305f\u3002\u672c\u30ec\u30dd\u30fc\u30c8\u306b\u3064\u3044\u3066\u3001\u8981\u70b9\u3092\u89e3\u8aac\u3059\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4><strong>\u2160\u3000\u672c\u30ec\u30dd\u30fc\u30c8\u306e\u4f4d\u7f6e\u4ed8\u3051<\/strong><\/h4>\n<p>\u672c\u30ec\u30dd\u30fc\u30c8\u306f\u30012014\u5e74\uff16\u6708\u306b\u95a3\u8b70\u6c7a\u5b9a\u3055\u308c\u305f<a title=\"\u9996\u76f8\u5b98\u90b8\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.kantei.go.jp\/jp\/singi\/keizaisaisei\/pdf\/honbun2JP.pdf\" target=\"_blank\">\u300e\u65e5\u672c\u518d\u8208\u6226\u7565\u300f\u6539\u8a022014<\/a>\u306b\u57fa\u3065\u304d\u3001\u91d1\u878d\u5e81\u304cIFRS\u4efb\u610f\u9069\u7528\u4f01\u696d\u306e\u5b9f\u614b\u3092\u8abf\u67fb\u3057\u305f\u7d50\u679c\u3092\u3068\u308a\u307e\u3068\u3081\u305f\u3082\u306e\u3067\u3042\u308b\u3002\u300e\u65e5\u672c\u518d\u8208\u6226\u7565\u300f\u3067\u306f\u3001IFRS\u4efb\u610f\u9069\u7528\u306e\u62e1\u5927\u4fc3\u9032\u306e\u305f\u3081\u306e\u65bd\u7b56\u306e\u4e00\u3064\u3068\u3057\u3066\u672c\u30ec\u30dd\u30fc\u30c8\u3092\u4f4d\u7f6e\u4ed8\u3051\u3066\u304a\u308a\u3001\u79fb\u884c\u306b\u969b\u3057\u3066\u306e\u8ab2\u984c\u3078\u306e\u5bfe\u5fdc\u3084\u30e1\u30ea\u30c3\u30c8\u7b49\u3092\u793a\u3059\u3053\u3068\u306b\u3088\u3063\u3066\u3001\u4eca\u5f8cIFRS\u3078\u306e\u79fb\u884c\u3092\u691c\u8a0e\u3057\u3066\u3044\u308b\u4f01\u696d\u306b\u8cc7\u3059\u308b\u3053\u3068\u304c\u671f\u5f85\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>\u8abf\u67fb\u5bfe\u8c61\u306f2015\u5e74\uff12\u670828\u65e5\u73fe\u5728\u3001IFRS\u306e\u4efb\u610f\u9069\u7528\u3092\u516c\u8868\u3057\u305f\u4f01\u696d\uff08\u9069\u7528\u4e88\u5b9a\u3092\u542b\u3080\uff0969\u793e\u3067\u3042\u308a\u3001\u8abf\u67fb\u306f\u30a2\u30f3\u30b1\u30fc\u30c8\u53ca\u3073\u76f4\u63a5\u306e\u30d2\u30a2\u30ea\u30f3\u30b0\u306b\u3088\u308a\u884c\u308f\u308c\u3066\u3044\u308b\u3002<!--more--><\/p>\n<p>&nbsp;<\/p>\n<h4><strong>\u2161\u3000\u6982\u8981<\/strong><\/h4>\n<p>\u4efb\u610f\u9069\u7528\u304c\u8a8d\u3081\u3089\u308c\u305f2010\u5e74\uff13\u6708\u671f\u4ee5\u964d\u3001IFRS\u306b\u79fb\u884c\u3057\u305f\u4f01\u696d\u6570\u306f\u78ba\u5b9f\u306b\u5897\u52a0\u3057\u3066\u3044\u308b\u3002\u696d\u7a2e\u5225\u306b\u307f\u308b\u3068\u3001\u96fb\u6c17\u6a5f\u5668\u3001\u533b\u85ac\u54c1\u3001\u5378\u58f2\u696d\u7b49\u304c\u591a\u304f\u3001\u201c\u696d\u7a2e\u306e\u4e2d\u3067\u6642\u4fa1\u7dcf\u984d\u306e\u5927\u304d\u3044\u4f01\u696d\u304c\u4efb\u610f\u9069\u7528\u3059\u308b\u3068\u3001\u4ed6\u306b\u3082\u4efb\u610f\u9069\u7528\u3059\u308b\u4f01\u696d\u304c\u5897\u52a0\u3059\u308b\u50be\u5411\u304c\u307f\u3089\u308c\u308b\u201d\u70b9\u304c\u8abf\u67fb\u7d50\u679c\u304b\u3089\u660e\u3089\u304b\u306b\u306a\u3063\u3066\u3044\u308b\u3002<\/p>\n<p>\u672c\u7de8\u306e\u4e3b\u306a\u5185\u5bb9\u306f\u3001\u4efb\u610f\u9069\u7528\u3092\u6c7a\u5b9a\u3057\u305f\u7406\u7531\u53c8\u306f\u79fb\u884c\u524d\u306b\u60f3\u5b9a\u3057\u3066\u3044\u305f\u4e3b\u306a\u30e1\u30ea\u30c3\u30c8\u3001\u79fb\u884c\u30d7\u30ed\u30bb\u30b9\u3068\u793e\u5185\u4f53\u5236\u3001\u79fb\u884c\u30b3\u30b9\u30c8\u3001\u4f1a\u8a08\u9805\u76ee\u3078\u306e\u5bfe\u5fdc\u3068\u76e3\u67fb\u5bfe\u5fdc\u30fb\u4eba\u6750\u80b2\u6210\u3068\u3044\u3046\u69cb\u6210\u3067\u3042\u308a\u3001\u4e3b\u306b\u79fb\u884c\u306b\u4f34\u3046\u30e1\u30ea\u30c3\u30c8\u3001\u30c7\u30e1\u30ea\u30c3\u30c8\u306e\u8996\u70b9\u304b\u3089\u6574\u7406\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3002<\/p>\n<h4 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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 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