{"id":69883,"date":"2015-05-21T10:14:23","date_gmt":"2015-05-21T01:14:23","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=69883"},"modified":"2015-08-04T19:06:32","modified_gmt":"2015-08-04T10:06:32","slug":"ifrs-article-12","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/ifrs-article-12\/","title":{"rendered":"\u3008\u691c\u8a3c\u3009IFRS\u9069\u7528\u30ec\u30dd\u30fc\u30c8\uff5eIFRS\u5c0e\u5165\u4f01\u696d65\u793e\u306e\u56de\u7b54\u304b\u3089\u4f55\u304c\u8aad\u307f\u89e3\u3051\u308b\u304b\uff1f\uff5e\u3000\u3010\u7b2c\uff12\u56de\u3011\u300c\u539f\u5247\u4e3b\u7fa9\u3078\u306e\u5bfe\u5fdc\u300d\u2015IFRS\u4f1a\u8a08\u65b9\u91dd\u66f8\u306e\u4f5c\u6210\u65b9\u6cd5\u2015"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h3 style=\"text-align: center;\"><strong>\u3008\u691c\u8a3c\u3009IFRS\u9069\u7528\u30ec\u30dd\u30fc\u30c8<\/strong><\/h3>\n<h5 style=\"text-align: center;\"><strong>\uff5eIFRS\u5c0e\u5165\u4f01\u696d65\u793e\u306e\u56de\u7b54\u304b\u3089\u4f55\u304c\u8aad\u307f\u89e3\u3051\u308b\u304b\uff1f\uff5e<\/strong><\/h5>\n<h4 style=\"text-align: center;\"><strong>\u3010\u7b2c\uff12\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u539f\u5247\u4e3b\u7fa9\u3078\u306e\u5bfe\u5fdc\u300d<\/strong><\/h4>\n<p style=\"text-align: center; margin-top: 3px;\">\u00a0\u2015IFRS\u4f1a\u8a08\u65b9\u91dd\u66f8\u306e\u4f5c\u6210\u65b9\u6cd5\u2015<\/p>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u30c7\u30ed\u30a4\u30c8 \u30c8\u30fc\u30de\u30c4 \u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u5408\u540c\u4f1a\u793e<br \/>\nCFO\u30b5\u30fc\u30d3\u30b9\u30e6\u30cb\u30c3\u30c8\u3000\u30b7\u30cb\u30a2\u30de\u30cd\u30fc\u30b8\u30e3\u30fc\u3000\u516c\u8a8d\u4f1a\u8a08\u58eb<br \/>\n<strong>\u7aaa\u7530\u3000\u4fca\u592b<\/strong><\/p>\n<p>&nbsp;<\/p>\n<p>\u6d77\u5916\u5b50\u4f1a\u793e\u306e\u5897\u52a0\u3001\u4e8b\u696d\u306e\u591a\u89d2\u5316\u3001\u30d3\u30b8\u30cd\u30b9\u306e\u30b0\u30ed\u30fc\u30d0\u30eb\u5c55\u958b\u7b49\u306b\u8d77\u56e0\u3057\u3066\u3001\u89aa\u4f1a\u793e\u306b\u3088\u308b\u30b0\u30eb\u30fc\u30d7\u30b3\u30f3\u30c8\u30ed\u30fc\u30eb\u304c\u52b9\u304d\u306b\u304f\u304f\u306a\u3063\u3066\u304d\u3066\u304a\u308a\u3001\u30b0\u30eb\u30fc\u30d7\u3092\u7d71\u4e00\u7684\u306b\u7ba1\u7406\u53ef\u80fd\u306a\u300c\u8a00\u8a9e\u300d\u3068\u3057\u3066\u306e\u30c4\u30fc\u30eb\u6574\u5099\u306e\u8ab2\u984c\u611f\u304c\u9ad8\u307e\u3063\u3066\u3044\u308b\u3002\u3053\u306e\u8ab2\u984c\u3092\u514b\u670d\u3059\u308b\u305f\u3081\u306e\u4e00\u5951\u6a5f\u3068\u3057\u3066\u3001IFRS\u4efb\u610f\u9069\u7528\u3092\u9078\u629e\u3059\u308b\u4f01\u696d\u304c\u5897\u3048\u3066\u3044\u308b\u3002<\/p>\n<p>\u91d1\u878d\u5e81\u3088\u308a2015\u5e74\uff14\u670815\u65e5\u306b\u516c\u8868\u3055\u308c\u305f<a title=\"\u91d1\u878d\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.fsa.go.jp\/news\/26\/sonota\/20150415-1.html\" target=\"_blank\">IFRS\u9069\u7528\u30ec\u30dd\u30fc\u30c8<\/a>\uff08\u4ee5\u4e0b\u3001\u9069\u7528\u30ec\u30dd\u30fc\u30c8\uff09\u306b\u3088\u308b\u3068\u3001IFRS\u79fb\u884c\u6642\u306e\u8ab2\u984c\u3068\u3057\u3066\u6700\u3082\u591a\u304f\u306e\u4f01\u696d\u304c\u6319\u3052\u305f\u306e\u304c\u300c\u7279\u5b9a\u306e\u4f1a\u8a08\u57fa\u6e96\u3078\u306e\u5bfe\u5fdc\u300d\u3067\u3042\u3063\u305f\u3002\u3053\u308c\u306f\u4e3b\u306b\u3001IFRS\u5c0e\u5165\u3092\u76ee\u6307\u3059\u3046\u3048\u3067\u5fc5\u8981\u4e0d\u53ef\u6b20\u3068\u306a\u308bIFRS\u4f1a\u8a08\u65b9\u91dd\u66f8\u3092\u4f5c\u6210\u3059\u308b\u969b\u306e\u8ab2\u984c\u3067\u3042\u308b\u3002\u3053\u306eIFRS\u4f1a\u8a08\u65b9\u91dd\u66f8\u304c\u3001IFRS\u9069\u7528\u5f8c\u306b\u304a\u3044\u3066\u30b0\u30eb\u30fc\u30d7\u5171\u901a\u8a00\u8a9e\u306e\u5f79\u5272\u3092\u679c\u305f\u3059\u3053\u3068\u306b\u306a\u308b\u3002<\/p>\n<p>\u672c\u7a3f\u306b\u304a\u3044\u3066\u3001IFRS\u4f1a\u8a08\u65b9\u91dd\u66f8\u306b\u3064\u3044\u3066\u4ee5\u4e0b\uff16\u70b9\u3092\u89e3\u8aac\u3059\u308b\u3002<\/p>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><strong>\uff11\u3000 IFRS\u4f1a\u8a08\u65b9\u91dd\u66f8\u306e\u5168\u4f53\u50cf<\/strong><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><strong>\uff12\u3000\u4f1a\u8a08\u57fa\u6e96\u306e\u5dee\u7570\u5206\u6790<\/strong><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><strong>\uff13\u3000\u76ee\u7684\u306e\u660e\u78ba\u5316<\/strong><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><strong>\uff14\u3000\u6574\u5099\u5185\u5bb9<\/strong><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><strong>\uff15\u3000\u4f5c\u6210\u30d7\u30ed\u30bb\u30b9\u30fb\u6574\u5099\u90e8\u7f72<\/strong><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><strong>\uff16\u3000\u5c55\u958b\u30fb\u30e1\u30f3\u30c6\u30ca\u30f3\u30b9<\/strong><\/p>\n<\/div><\/div>\n<p>\u306a\u304a\u3001\u5f53\u8a72\u8a18\u4e8b\u306f\u57f7\u7b46\u8005\u306e\u79c1\u898b\u3067\u3042\u308a\u3001\u57f7\u7b46\u8005\u304c\u6240\u5c5e\u3059\u308b\u7d44\u7e54\u306e\u516c\u5f0f\u898b\u89e3\u3067\u306f\u306a\u3044\u65e8\u3001\u3054\u4e86\u627f\u3044\u305f\u3060\u304d\u305f\u3044\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4><strong>\uff11\u3000IFRS\u4f1a\u8a08\u65b9\u91dd\u66f8\u306e\u5168\u4f53\u50cf<\/strong><\/h4>\n<p>IFRS\u4f1a\u8a08\u65b9\u91dd\u66f8\u3092\u30b0\u30eb\u30fc\u30d7\u5404\u793e\u306b\u6b63\u3057\u304f\u7406\u89e3\u3057\u904b\u7528\u3057\u3066\u3082\u3089\u3046\u305f\u3081\u306b\u306f\u3001\u5358\u306b\u4f1a\u8a08\u65b9\u91dd\u3092\u8a18\u8f09\u3057\u305f\u4f1a\u8a08\u65b9\u91dd\u66f8\u3092\u4f5c\u6210\u3059\u308b\u3060\u3051\u3067\u306f\u4e0d\u5341\u5206\u3067\u3042\u308b\u3002<\/p>\n<p>\u4e00\u822c\u7684\u306b\u3001<strong>\u56f3\u8868\uff11<\/strong>\u306b\u793a\u3059\u3088\u3046\u306b\u4f1a\u8a08\u65b9\u91dd\u66f8\u306e\u307b\u304b\u306b\u3001\u5b9f\u969b\u306e\u30d3\u30b8\u30cd\u30b9\u30b1\u30fc\u30b9\u306b\u5373\u3057\u305f\u9069\u7528\u306e\u5224\u65ad\u57fa\u6e96\u3001\u5177\u4f53\u7684\u306a\u4f1a\u8a08\u51e6\u7406\u65b9\u6cd5\u3084\u4ed5\u8a33\u4f8b\u3092\u8a18\u8f09\u3057\u305f\u300c\u30b0\u30eb\u30fc\u30d7\u4f1a\u8a08\u65b9\u91dd\u9069\u7528\u30ac\u30a4\u30c9\u300d\u3001\u30b0\u30eb\u30fc\u30d7\u5404\u793e\u304c\u9023\u7d50\u30d1\u30c3\u30b1\u30fc\u30b8\u306b\u3069\u306e\u3088\u3046\u306b\u81ea\u793e\u306e\u8ca1\u52d9\u60c5\u5831\u3092\u5165\u529b\u3059\u3079\u304d\u304b\u3092\u89e3\u8aac\u3057\u305f\u300c\u9023\u7d50\u30d1\u30c3\u30b1\u30fc\u30b8\u5165\u529b\u30de\u30cb\u30e5\u30a2\u30eb\u300d\u3001\u30b0\u30eb\u30fc\u30d7\u5404\u793e\u304c\u30b0\u30eb\u30fc\u30d7\u4f1a\u8a08\u65b9\u91dd\u306b\u5373\u3057\u305f\u51e6\u7406\u3092\u884c\u3063\u305f\u304b\u78ba\u8a8d\u3059\u308b\u305f\u3081\u306e\u300cIFRS\u4f1a\u8a08\u65b9\u91dd\u9069\u7528\u30c1\u30a7\u30c3\u30af\u30ea\u30b9\u30c8\u300d\u7b49\u3092\u4f5c\u6210\u3059\u308b\u3002<!--more--><\/p>\n<p style=\"margin-bottom: 3px;\"><strong>\u3010\u56f3\u8868\uff11\u3000IFRS\u4f1a\u8a08\u65b9\u91dd\u66f8\u306e\u5168\u4f53\u50cf\u3011<\/strong><\/p>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2015\/05\/kensho_ifrsreport2-1.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-69973\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2015\/05\/kensho_ifrsreport2-1.png\" alt=\"\u4f1a\u8a08\u57fa\u6e96\u306e\u5dee\u7570\u5206\u6790 IFRS\u57fa\u6e96\u66f8 IFRS\u4f1a\u8a08\u65b9\u91dd \u9078\u629e\u7406\u7531\u66f8 IFRS\u3092\u3069\u3046\u89e3\u91c8\u3059\u308b\u304b IFRS\u4f1a\u8a08\u65b9\u91dd\u66f8 \u306e\u4f5c\u6210 IFRS \u4f1a\u8a08\u65b9\u91dd\u66f8 \u4f1a\u8a08\u51e6\u7406\u30fb\u958b\u793a\u306b\u95a2\u3059\u308b\u57fa\u672c\u539f\u5247 IFRS\u4f1a\u8a08\u65b9\u91dd \u9069\u7528\u30c1\u30a7\u30c3\u30af\u30ea\u30b9\u30c8 \u9069\u7528\u8981\u5426\u3092\u7684\u78ba\u306b\u5224\u5b9a\u3059\u308b\u30c1\u30a7\u30c3\u30af\u8868 IFRS\u4f1a\u8a08\u65b9\u91dd \u9069\u7528\u30ac\u30a4\u30c9 \u8a72\u5f53\u3059\u308b\u53d6\u5f15\u30fb\u4e8b\u8c61\u306e\u8b58\u5225\u57fa\u6e96 \u5fc5\u8981\u306a\u4f1a\u8a08\u51e6\u7406 \u7ba1\u7406\u5e33\u7968 \u5185\u90e8\u7d71\u5236\u624b\u7d9a  \u9023\u7d50\u30d1\u30c3\u30b1\u30fc\u30b8 \u5165\u529b\u30de\u30cb\u30e5\u30a2\u30eb \u9023\u7d50\u30d1\u30c3\u30b1\u30fc\u30b8 \u9023\u7d50PKG\u5165\u529b\u30de\u30cb\u30e5\u30a2\u30eb \u7d44\u66ff\u30c1\u30a7\u30c3\u30af\u30b7\u30fc\u30c8\/\u5c0e\u5165\u5dee\u7570\u62bd\u51fa\u30b7\u30fc\u30c8\" width=\"650\" height=\"402\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2015\/05\/kensho_ifrsreport2-1.png 1460w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2015\/05\/kensho_ifrsreport2-1-300x185.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2015\/05\/kensho_ifrsreport2-1-1024x634.png 1024w\" sizes=\"(max-width: 650px) 100vw, 650px\" \/><\/a><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-top: -24px; padding-left: 30px;\"><span style=\"font-size: 12px;\">\uff08\u203b\uff09<\/span>\u3000<span style=\"font-size: 12px;\">\u7b46\u8005\u4f5c\u6210<\/span><\/p>\n<p>&nbsp;<\/p>\n<h4><strong>\uff12\u3000\u4f1a\u8a08\u57fa\u6e96\u306e\u5dee\u7570\u5206\u6790<\/strong><\/h4>\n<p>IFRS\u4f1a\u8a08\u65b9\u91dd\u66f8\u3092\u4f5c\u6210\u3059\u308b\u524d\u4f5c\u696d\u304c\u300c\u4f1a\u8a08\u57fa\u6e96\u306e\u5dee\u7570\u5206\u6790\u300d\u3067\u3042\u308b\u3002\u3053\u306e\u4f1a\u8a08\u57fa\u6e96\u306e\u5dee\u7570\u5206\u6790\u3067\u306f\u3001\u5f93\u6765\u9069\u7528\u3057\u3066\u3044\u308b\u4f1a\u8a08\u65b9\u91dd\u3068IFRS\u3068\u306e\u5dee\u7570\u3092\u8b58\u5225\u3057\u3001\u8b58\u5225\u3055\u308c\u305f\u5dee\u7570\u9805\u76ee\u306b\u3064\u3044\u3066\u5177\u4f53\u7684\u306b\u3069\u306e\u3088\u3046\u306b\u4f1a\u8a08\u65b9\u91dd\u3092\u5909\u66f4\u3059\u308b\u304b\u3092\u691c\u8a0e\u3059\u308b\u3053\u3068\u306b\u306a\u308b\u3002<\/p>\n<p>\u9069\u7528\u30ec\u30dd\u30fc\u30c8\u304c\u8ff0\u3079\u3066\u3044\u308b\u3088\u3046\u306b\u3001\u5dee\u7570\u9805\u76ee\u306e\u591a\u3055\u306f\u4e8b\u696d\u898f\u6a21\u3084\u5c55\u958b\u3057\u3066\u3044\u308b\u4e8b\u696d\u306e\u591a\u69d8\u3055\u306b\u6bd4\u4f8b\u3059\u308b\u3002\u307e\u305f\u3001\u540c\u3058\u304f\u79fb\u884c\u6642\u306b\u6700\u3082\u8ca0\u8377\u306e\u304b\u304b\u3063\u305f\u8ab2\u984c\u3068\u3057\u3066\u3001\u56f3\u8868\uff12\u306b\u793a\u3059\u3088\u3046\u306b\uff16\u3064\u306e\u7279\u5b9a\u306e\u4f1a\u8a08\u57fa\u6e96\u3078\u306e\u5bfe\u5fdc\u304c\u6319\u3052\u3089\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>\u5f93\u6765\u3001IFRS\u306f\u539f\u5247\u4e3b\u7fa9\u306b\u57fa\u3065\u3044\u3066\u304a\u308a\u3001\u57fa\u672c\u7684\u306a\u539f\u5247\u304c\u898f\u5b9a\u3055\u308c\u8a73\u7d30\u306a\u898f\u5247\u306f\u5b9a\u3081\u3089\u308c\u3066\u3044\u306a\u3044\u3053\u3068\u304c\u5bfe\u5fdc\u8ab2\u984c\u3068\u3057\u3066\u6319\u3052\u3089\u308c\u308b\u3053\u3068\u304c\u591a\u304b\u3063\u305f\u3002\u3057\u304b\u3057\u3001\u9069\u7528\u30ec\u30dd\u30fc\u30c8\u3067\u6319\u3052\u3089\u308c\u305f\uff16\u3064\u306e\u7279\u5b9a\u306e\u4f1a\u8a08\u57fa\u6e96\u3092\u6982\u89b3\u3059\u308b\u3068\u3001\u6570\u5024\u57fa\u6e96\u306e\u6709\u7121\u3068\u3044\u3046\u3088\u308a\u306f\u3001\u4ee5\u4e0b\u306e\uff12\u70b9\u304cIFRS\u5bfe\u5fdc\u4e0a\u306e\u8ab2\u984c\u3068\u306a\u3063\u3066\u3044\u308b\u3053\u3068\u304c\u63a8\u5bdf\u3055\u308c\u308b\u3002<\/p>\n<div class=\"box_info box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 5px; border-radius: 5px;background-color:#F0FFF0;color:#000000;border-color:#3CB371;\">\n\t\t<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u2460\u3000\u65e5\u672c\u306e\u5546\u6163\u7fd2\u30fb\u5b9f\u52d9\u6163\u884c\u307e\u305f\u306f\u5b9f\u52d9\u4e0a\u306e\u56f0\u96e3\u3055\u304c\u8003\u616e\u3055\u308c\u3066\u3044\u308b\u304b\u3069\u3046\u304b<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u2461\u3000\u4f1a\u8a08\u4e8b\u8c61\u306b\u5bfe\u3059\u308b\u8003\u3048\u65b9\u304c\u65e5\u672c\u57fa\u6e96\u3068IFRS\u3067\u306f\u7570\u306a\u3063\u3066\u3044\u308b\u3053\u3068<\/p>\n<\/div>\n<p>\u3042\u308b\u7a0b\u5ea6\u3001\u65e5\u672c\u306b\u304a\u3044\u3066\u3082IFRS\u4efb\u610f\u9069\u7528\u4e8b\u4f8b\u306e\u5b9f\u7e3e\u304c\u7a4d\u307f\u4e0a\u304c\u3063\u3066\u304d\u3066\u3044\u308b\u3053\u3068\u304b\u3089\u3001\u9069\u7528\u30ec\u30dd\u30fc\u30c8\u304c\u8ff0\u3079\u3066\u3044\u308b\u3088\u3046\u306b\u5148\u884c\u4e8b\u4f8b\u3092\u53c2\u7167\u3057\u3064\u3064\u3001\u81ea\u793e\u30b0\u30eb\u30fc\u30d7\u306b\u9069\u5408\u3059\u308b\u5bfe\u5fdc\u65b9\u6cd5\u3092\u691c\u8a0e\u3059\u308b\u65b9\u6cd5\u304c\u63a8\u5968\u3055\u308c\u308b\u3002<\/p>\n<p style=\"margin-bottom: 3px;\"><strong>\u3010\u56f3\u8868\uff12\u3000\u7279\u5b9a\u306e\u4f1a\u8a08\u57fa\u6e96\u3078\u306e\u5bfe\u5fdc\u3011<\/strong><\/p>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2015\/05\/kensho_ifrsreport2-2.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-69974\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2015\/05\/kensho_ifrsreport2-2.png\" alt=\"\u7279\u5b9a\u306e\u57fa\u6e96\u3078\u306e\u5bfe\u5fdc\u3068\u3057\u3066\u6319\u3052\u3089\u308c\u305f\u9805\u76ee \u5546\u6163\u7fd2\u30fb\u5b9f\u52d9\u6163\u884c\u307e\u305f\u306f\u5b9f\u52d9\u4e0a\u306e\u56f0\u96e3\u3055\u306e\u8003\u616e\u306e\u76f8\u9055 \u53ce\u76ca\u8a8d\u8b58 \u300c\u8ca1\u8ca8\u306e\u79fb\u8ee2\u53c8\u306f\u5f79\u52d9\u306e\u63d0\u4f9b\u306e\u5b8c\u4e86\u300d\u3068\u300c\u5bfe\u4fa1\u306e\u6210\u7acb\u300d\u306e2\u8981\u4ef6\u3092\u6e80\u305f\u3057\u305f\u6642\u70b9 \u51fa\u8377\u57fa\u6e96\u304c\u8a8d\u3081\u3089\u308c\u308b \u6240\u6709\u306b\u4f34\u3046\u91cd\u8981\u306a\u30ea\u30b9\u30af\u53ca\u3073\u7d4c\u6e08\u4fa1\u5024\u3092\u8cb7\u624b\u306b\u79fb\u8ee2\u3057\u305f\u6642\u70b9 \u4e00\u822c\u7684\u306b\u3001\u691c\u53ce\u65e5\u3068\u8003\u3048\u3089\u308c\u308b \u958b\u767a\u8cbb\u306e\u8cc7\u7523\u8a08\u4e0a \u3059\u3079\u3066\u767a\u751f\u6642\u306b\u8cbb\u7528\u51e6\u7406 \u4e00\u5b9a\u306e\u8981\u4ef6\u306e\u5145\u8db3\u3092\u7acb\u8a3c\u3067\u304d\u308b\u5834\u5408\u306b\u8cc7\u7523\u8a08\u4e0a \u6c7a\u7b97\u65e5\u306e\u7d71\u4e00 3\u30f6\u6708\u306e\u5dee\u7570\u3092\u8a8d\u5bb9 \u7d71\u4e00 \u4e8b\u8c61\u306b\u5bfe\u3059\u308b\u8003\u3048\u65b9\u306e\u76f8\u9055 \u975e\u4e0a\u5834\u682a\u5f0f\u306e\u8a55\u4fa1 \u53d6\u5f97\u539f\u4fa1\uff08\u5b9f\u8cea\u4fa1\u984d\u304c\u8457\u3057\u3044\u4e0b\u843d\u6642\u306b\u6e1b\u640d\uff09 \u516c\u6b63\u4fa1\u5024\u6e2c\u5b9a \u6e1b\u4fa1\u511f\u5374\u8cbb \u4e00\u822c\u306b\u516c\u6b63\u59a5\u5f53\u3068\u8a8d\u3081\u3089\u308c\u305f\u65b9\u6cd5\u304b\u3089\u306e\u9078\u629e \u511f\u5374\u65b9\u6cd5\u306f\u898b\u7a4d\u308a\u9805\u76ee \u306e\u308c\u3093 \u898f\u5247\u7684\u306b\u511f\u5374 \u6bce\u671f\u6e1b\u640d\u30c6\u30b9\u30c8\" width=\"650\" height=\"440\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2015\/05\/kensho_ifrsreport2-2.png 1289w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2015\/05\/kensho_ifrsreport2-2-300x202.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2015\/05\/kensho_ifrsreport2-2-1024x692.png 1024w\" sizes=\"(max-width: 650px) 100vw, 650px\" \/><\/a><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-top: -24px; padding-left: 30px;\"><span style=\"font-size: 12px;\">\uff08\u203b\uff09<\/span>\u3000<span style=\"font-size: 12px;\">\u7b46\u8005\u4f5c\u6210<\/span><\/p>\n<p>\u307e\u305f\u3001\u9069\u7528\u30ec\u30dd\u30fc\u30c8\u3067\u3082\u8ff0\u3079\u3066\u3044\u308b\u304c\u3001IFRS\u3078\u306e\u79fb\u884c\u524d\u306bIFRS\u3067\u6c42\u3081\u3089\u308c\u308b\u4f1a\u8a08\u51e6\u7406\u3067\u65e5\u672c\u57fa\u6e96\u3067\u3082\u8a8d\u3081\u3089\u308c\u308b\u3082\u306e\u306b\u3064\u3044\u3066\u306f\u3001\u65e5\u672c\u57fa\u6e96\u306b\u304a\u3044\u3066\u5bfe\u5fdc\u3059\u308b\u3053\u3068\u3068\u3001\u91cd\u8981\u6027\u3092\u5341\u5206\u306b\u52d8\u6848\u3057\u4f1a\u8a08\u57fa\u6e96\u9593\u306e\u5dee\u7570\u3092\u6700\u5c0f\u9650\u306b\u6291\u3048\u308b\u3053\u3068\u304c\u63a8\u5968\u3055\u308c\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4><strong>\uff13\u3000\u76ee\u7684\u306e\u660e\u78ba\u5316<\/strong><\/h4>\n<p>\u9069\u7528\u30ec\u30dd\u30fc\u30c8\u306b\u3088\u308b\u3068IFRS\u3092\u4efb\u610f\u9069\u7528\u3057\u305f\u76ee\u7684\u306b\u3001\u300c\u7d4c\u55b6\u7ba1\u7406\u3078\u306e\u5bc4\u4e0e\u300d\u3092\u3042\u3052\u308b\u56de\u7b54\u304c\u6700\u3082\u591a\u3044\u3002\u3053\u306e\u300c\u7d4c\u55b6\u7ba1\u7406\u306e\u5bc4\u4e0e\u300d\u3068\u306f\u3001\u4f1a\u8a08\u57fa\u6e96\u3092\u305d\u308d\u3048\u308b\u3068\u3044\u3046\u8ca1\u52d9\u4f1a\u8a08\u4e0a\u306e\u5bfe\u5fdc\u306e\u307f\u306a\u3089\u305a\u3001\u30b0\u30eb\u30fc\u30d7\u7d4c\u55b6\u7ba1\u7406\u306e\u9ad8\u5ea6\u5316\u3092\u56f3\u308b\u305f\u3081\u306e\u30c4\u30fc\u30eb\u3068\u3057\u3066IFRS\u3092\u6349\u3048\u3066\u3044\u308b\u3053\u3068\u3092\u610f\u5473\u3059\u308b\u3002<\/p>\n<p>IFRS\u9069\u7528\u306e\u76ee\u7684\u3092\u8ca1\u52d9\u4f1a\u8a08\u4e0a\u306e\u5bfe\u5fdc\u306e\u307f\u306b\u7f6e\u304f\u5834\u5408\u306b\u306f\u3001IFRS\u4f1a\u8a08\u65b9\u91dd\u66f8\u306f\u4f1a\u8a08\u57fa\u6e96\u306e\u7d71\u4e00\u306e\u5f79\u5272\u306e\u307f\u3092\u62c5\u3046\u3053\u3068\u306b\u306a\u308b\u3002\u3057\u304b\u3057\u3001\u3055\u3089\u306b\u7d4c\u55b6\u7ba1\u7406\u306e\u9ad8\u5ea6\u5316\u3092\u3082\u76ee\u7684\u306b\u7f6e\u304f\u5834\u5408\u306b\u306f\u3001\u7d4c\u55b6\u7ba1\u7406\u306b\u5fc5\u8981\u306a\u60c5\u5831\u306e\u6574\u5099\u3084\u696d\u52d9\u30d7\u30ed\u30bb\u30b9\u30fb\u7ba1\u7406\u5e33\u7968\u306e\u6a19\u6e96\u5316\u3092\u56f3\u308b\u3053\u3068\u304cIFRS\u4f1a\u8a08\u65b9\u91dd\u66f8\u306e\u5f79\u5272\u3068\u3057\u3066\u671f\u5f85\u3055\u308c\u308b\u3002\u3053\u306e\u305f\u3081\u3001IFRS\u4efb\u610f\u9069\u7528\u306e\u76ee\u7684\u3092\u3069\u3053\u306b\u7f6e\u304f\u304b\u306b\u3088\u3063\u3066\u6e96\u5099\u3059\u3079\u304d\u898f\u7a0b\u306e\u7bc4\u56f2\u3001\u8a18\u8f09\u5185\u5bb9\u304c\u7570\u306a\u3063\u3066\u304f\u308b\u3002\u3057\u305f\u304c\u3063\u3066\u3001\u307e\u305a\u306fIFRS\u4f1a\u8a08\u65b9\u91dd\u66f8\u3092\u4f5c\u6210\u3059\u308b\u76ee\u7684\u3092\u660e\u78ba\u306b\u3059\u308b\u3053\u3068\u304c\u91cd\u8981\u3067\u3042\u308b\u3002<\/p>\n<p style=\"margin-bottom: 3px;\"><strong>\u3010\u56f3\u8868\uff13\u3000IFRS\u4f1a\u8a08\u65b9\u91dd\u66f8\u306e\u76ee\u7684\u3011<\/strong><\/p>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2015\/05\/kensho_ifrsreport2-3.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-69975\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2015\/05\/kensho_ifrsreport2-3.png\" alt=\"IFRS \u4efb\u610f\u9069\u7528\u306e\u76ee\u7684\t\u8ca1\u52d9\u4f1a\u8a08\u4e0a\u306e\u5bfe\u5fdc\t\u7d4c\u55b6\u7ba1\u7406\u306e\u9ad8\u5ea6\u5316 \t\u2193 \u2193  IFRS \u4f1a\u8a08\u65b9\u91dd\u66f8\u306e\u5f79\u5272\t\u4f1a\u8a08\u57fa\u6e96\u306e\u7d71\u4e00\u5316\t\uf0a0\t\u7d4c\u55b6\u7ba1\u7406\u306b\u5fc5\u8981\u306a\u8ca1\u52d9\u60c5\u5831\u306e\u6574\u5099 \uf0a0\t\u696d\u52d9\u30d7\u30ed\u30bb\u30b9\u30fb\u7ba1\u7406\u5e33\u7968\u3092\u6a19\u6e96\u5316\u3057\u5e95\u4e0a\u3052\u3092\u56f3\u308b\" width=\"650\" height=\"191\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2015\/05\/kensho_ifrsreport2-3.png 1058w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2015\/05\/kensho_ifrsreport2-3-300x88.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2015\/05\/kensho_ifrsreport2-3-1024x301.png 1024w\" sizes=\"(max-width: 650px) 100vw, 650px\" \/><\/a><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-top: -24px; padding-left: 30px;\"><span style=\"font-size: 12px;\">\uff08\u203b\uff09<\/span>\u3000<span style=\"font-size: 12px;\">\u7b46\u8005\u4f5c\u6210<\/span><\/p>\n<p>&nbsp;<\/p>\n<h4><strong>\uff14\u3000\u6574\u5099\u5185\u5bb9<\/strong><\/h4>\n<h4><strong>\uff14\uff0e\uff11\u3000\u898f\u7a0b\u306e\u4f53\u7cfb<\/strong><\/h4>\n<p>\u5148\u306b\u8ff0\u3079\u305f\u3068\u304a\u308a\u3001IFRS\u4f1a\u8a08\u65b9\u91dd\u66f8\u3092\u30b0\u30eb\u30fc\u30d7\u5404\u793e\u306b\u6b63\u3057\u304f\u7406\u89e3\u3055\u305b\u9075\u5b88\u3057\u3066\u3082\u3089\u3046\u305f\u3081\u306b\u306f\u3001\u5358\u306b\u4f1a\u8a08\u65b9\u91dd\u3092\u8a18\u8f09\u3057\u305f\u4f1a\u8a08\u65b9\u91dd\u66f8\u3092\u4f5c\u6210\u3059\u308b\u3060\u3051\u3067\u306f\u4e0d\u5341\u5206\u3067\u3042\u308b\u3002\u4e00\u822c\u7684\u306aIFRS\u4f1a\u8a08\u65b9\u91dd\u66f8\u306e\u4f53\u7cfb\u306f\u56f3\u8868\uff14\u306b\u793a\u3059\u3068\u304a\u308a\u3067\u3042\u308b\u3002\u307e\u305f\u3001IFRS\u57fa\u6e96\u66f8\u306e\u629c\u66f8\u304d\u3067\u306f\u306a\u304f\u3001\u81ea\u793e\u306e\u30d3\u30b8\u30cd\u30b9\u306b\u5373\u3057\u305f\u3001\u7406\u89e3\u3057\u3084\u3059\u3044\u8a00\u8449\u3067\u3001\u304b\u3064\u3001\u5341\u5206\u306a\u8a73\u7d30\u5ea6\u3067\u8a18\u8f09\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3002<\/p>\n<p style=\"margin-bottom: 3px;\"><strong>\u3010\u56f3\u8868\uff14\u3000\u4e00\u822c\u7684\u306aIFRS\u4f1a\u8a08\u65b9\u91dd\u66f8\u306e\u4f53\u7cfb\u3011<\/strong><\/p>\n<div class=\"box_info box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#ADD8E6;color:#000000;border-color:#0000CD;\">\n\t\t<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n<p style=\"margin-bottom: 3px;\"><span style=\"color: #0000cd;\"><span style=\"font-size: 16px;\"><strong>\u3010\u898f\u7a0b\u3011<\/strong><\/span><\/span><\/p>\n<p>IFRS\u4f1a\u8a08\u65b9\u91dd\u66f8<\/p>\n<p style=\"margin-bottom: 3px;\"><span style=\"color: #3cb371;\"><span style=\"font-size: 16px;\"><strong>\u3010\u5185\u5bb9\u3011<\/strong><\/span><\/span><\/p>\n<p style=\"margin-bottom: 3px;\">\u7dcf\u5247<\/p>\n<p style=\"margin-bottom: 3px;\">\u30b0\u30eb\u30fc\u30d7\u5171\u901a\u7d4c\u7406\u898f\u7a0b<\/p>\n<p style=\"margin-bottom: 3px;\">\u4f1a\u8a08\u51e6\u7406\u306b\u95a2\u3059\u308b\u57fa\u672c\u539f\u5247<\/p>\n<ul>\n<li>\u9069\u7528\u7bc4\u56f2<\/li>\n<li>\u91cd\u8981\u6027\u306e\u57fa\u6e96<\/li>\n<li>\u4f1a\u8a08\u65b9\u91dd\u306e\u7d71\u4e00\u30ec\u30d9\u30eb\u3092\u660e\u8a18<\/li>\n<\/ul>\n<p style=\"margin-top: 3px;\">\u8868\u793a\u30fb\u958b\u793a\u898f\u7a0b\u3001\u958b\u793a\u9805\u76ee<\/p>\n<p style=\"margin-top: 3px;\"><\/div>\n<\/div>\n<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n<p style=\"margin-bottom: 3px;\"><span style=\"color: #0000cd;\"><span style=\"font-size: 16px;\"><strong>\u3010\u898f\u7a0b\u3011<\/strong><\/span><\/span><\/p>\n<p>\u5b9f\u52d9\u51e6\u7406\u6307\u91dd<\/p>\n<p style=\"margin-bottom: 3px;\"><span style=\"color: #3cb371;\"><span style=\"font-size: 16px;\"><strong>\u3010\u5185\u5bb9\u3011<\/strong><\/span><\/span><\/p>\n<ul>\n<li>\u4f1a\u8a08\u51e6\u7406\u6642\u306b\u53c2\u7167\u3067\u304d\u308b\u30ec\u30d9\u30eb\u3092\u8a18\u8ff0<\/li>\n<li>\u8a72\u5f53\u3059\u308b\u53d6\u5f15\u30fb\u4e8b\u8c61\u306e\u8b58\u5225\u57fa\u6e96<br \/>\n\u25b7\u3000\u8a72\u5f53\u53d6\u5f15\u4f8b<br \/>\n\u25b7\u3000\u91cd\u8981\u6027\u306e\u57fa\u6e96<br \/>\n\u25b7\u3000\u5224\u5b9a\u30d5\u30ed\u30fc\u30c1\u30e3\u30fc\u30c8\u3000\u7b49<\/li>\n<li>\u5fc5\u8981\u306a\u4f1a\u8a08\u51e6\u7406<br \/>\n\u25b7\u3000\u4f1a\u8a08\u4ed5\u8a33<\/li>\n<li>\u7ba1\u7406\u5e33\u7968<\/li>\n<li>\u5185\u90e8\u7d71\u5236\u624b\u7d9a<\/li>\n<\/ul>\n<\/div>\n<\/div>\n<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n<p style=\"margin-bottom: 3px;\"><span style=\"color: #0000cd;\"><span style=\"font-size: 16px;\"><strong>\u3010\u898f\u7a0b\u3011<\/strong><\/span><\/span><\/p>\n<p>\u4f1a\u8a08\u65b9\u91dd\u9078\u629e\u7406\u7531\u66f8<\/p>\n<p style=\"margin-bottom: 3px;\"><span style=\"color: #3cb371;\"><span style=\"font-size: 16px;\"><strong>\u3010\u5185\u5bb9\u3011<\/strong><\/span><\/span><\/p>\n<p>IFRS\u57fa\u6e96\u3092\u3069\u306e\u3088\u3046\u306b\u89e3\u91c8\u3057\u305f\u304b\u3092\u8a18\u8ff0<\/p>\n<\/div>\n<\/div>\n<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n<p style=\"margin-bottom: 3px;\"><span style=\"color: #0000cd;\"><span style=\"font-size: 16px;\"><strong>\u3010\u898f\u7a0b\u3011<\/strong><\/span><\/span><\/p>\n<p>FAQ<\/p>\n<p style=\"margin-bottom: 3px;\"><span style=\"color: #3cb371;\"><span style=\"font-size: 16px;\"><strong>\u3010\u5185\u5bb9\u3011<\/strong><\/span><\/span><\/p>\n<p>IFRS\u4f1a\u8a08\u65b9\u91dd\u66f8\u306e\u7406\u89e3\u3092\u52a9\u3051\u308b\u4e0a\u3067\u7279\u306b\u5171\u6709\u3059\u3079\u304d\u4e8b\u9805\u3092\u8a18\u8ff0<\/p>\n<\/div>\n<\/div>\n<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n<p style=\"margin-bottom: 3px;\"><span style=\"color: #0000cd;\"><span style=\"font-size: 16px;\"><strong>\u3010\u898f\u7a0b\u3011<\/strong><\/span><\/span><\/p>\n<p>\u52d8\u5b9a\u79d1\u76ee\u5b9a\u7fa9\u66f8<\/p>\n<p style=\"margin-bottom: 3px;\"><span style=\"color: #3cb371;\"><span style=\"font-size: 16px;\"><strong>\u3010\u5185\u5bb9\u3011<\/strong><\/span><\/span><\/p>\n<p>\u30b0\u30eb\u30fc\u30d7\u5171\u901a\u4f1a\u8a08\u30b7\u30b9\u30c6\u30e0\u306b\u304a\u3051\u308b\u52d8\u5b9a\u79d1\u76ee\u306e\u5b9a\u7fa9\u3001\u51e6\u7406\u4e0a\u306e\u6ce8\u610f\u4e8b\u9805\u7b49\u306b\u95a2\u3059\u308b\u30ac\u30a4\u30c9\u3092\u8a18\u8ff0<\/p>\n<\/div>\n<\/div>\n<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n<p style=\"margin-bottom: 3px;\"><span style=\"color: #0000cd;\"><span style=\"font-size: 16px;\"><strong>\u3010\u898f\u7a0b\u3011<\/strong><\/span><\/span><\/p>\n<p>\u30c1\u30a7\u30c3\u30af\u30ea\u30b9\u30c8<\/p>\n<p style=\"margin-bottom: 3px;\"><span style=\"color: #3cb371;\"><span style=\"font-size: 16px;\"><strong>\u3010\u5185\u5bb9\u3011<\/strong><\/span><\/span><\/p>\n<p>\u300c\u9805\u76ee\u300d\u5225\u306b\u3001\u300e\u4f1a\u8a08\u65b9\u91dd\u300f\u306e\u5404\u898f\u7a0b\u306e\u9069\u7528\u8981\u5426\u3092\u7684\u78ba\u306b\u5224\u5b9a\u3059\u308b\u30c1\u30a7\u30c3\u30af\u8868<\/p>\n<\/div>\n<\/div>\n<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n<p style=\"margin-bottom: 3px;\"><span style=\"color: #0000cd;\"><span style=\"font-size: 16px;\"><strong>\u3010\u898f\u7a0b\u3011<\/strong><\/span><\/span><\/p>\n<p>\u9023\u7d50\u30d1\u30c3\u30b1\u30fc\u30b8<\/p>\n<p style=\"margin-bottom: 3px;\"><span style=\"color: #3cb371;\"><span style=\"font-size: 16px;\"><strong>\u3010\u5185\u5bb9\u3011<\/strong><\/span><\/span><\/p>\n<p>\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u3084\u6ce8\u8a18\u4e8b\u9805\u3092\u4f5c\u6210\u3059\u308b\u305f\u3081\u306b\u5b50\u4f1a\u793e\u304a\u3088\u3073\u95a2\u9023\u4f1a\u793e\u306e\u8ca1\u52d9\u60c5\u5831\u3092\u53ce\u96c6\u3059\u308b\u305f\u3081\u306e\u30c4\u30fc\u30eb<\/p>\n<\/div>\n<\/div>\n<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n<p style=\"margin-bottom: 3px;\"><span style=\"color: #0000cd;\"><span style=\"font-size: 16px;\"><strong>\u3010\u898f\u7a0b\u3011<\/strong><\/span><\/span><\/p>\n<p>\u9023\u7d50PKG\u5165\u529b\u30de\u30cb\u30e5\u30a2\u30eb<\/p>\n<p style=\"margin-bottom: 3px;\"><span style=\"color: #3cb371;\"><span style=\"font-size: 16px;\"><strong>\u3010\u5185\u5bb9\u3011<\/strong><\/span><\/span><\/p>\n<p>\u500b\u793e\u306b\u3066\u9023\u7d50\u30d1\u30c3\u30b1\u30fc\u30b8\u3092\u5165\u529b\u3059\u308b\u624b\u9806\u3084\u6ce8\u610f\u4e8b\u9805\u3092\u8a18\u8f09\u3057\u305f\u30de\u30cb\u30e5\u30a2\u30eb<\/p>\n<\/div>\n<\/div>\n<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n<p style=\"margin-bottom: 3px;\"><span style=\"color: #0000cd;\"><span style=\"font-size: 16px;\"><strong>\u3010\u898f\u7a0b\u3011<\/strong><\/span><\/span><\/p>\n<p>\u7d44\u66ff\u30c1\u30a7\u30c3\u30af\u30b7\u30fc\u30c8<\/p>\n<p style=\"margin-bottom: 3px;\"><span style=\"color: #3cb371;\"><span style=\"font-size: 16px;\"><strong>\u3010\u5185\u5bb9\u3011<\/strong><\/span><\/span><\/p>\n<p>\u500b\u793e\u306b\u3066\u30b0\u30eb\u30fc\u30d7\u7d4c\u7406\u898f\u7a0b\u30fb\u5b9f\u52d9\u6307\u91dd\u306b\u3066\u8a18\u8ff0\u3055\u308c\u308b\u4f1a\u8a08\u51e6\u7406\u65b9\u91dd\u3068\u73fe\u884c\u306e\u4f1a\u8a08\u51e6\u7406\u624b\u7d9a\u304d\u5185\u5bb9\u306e\u5dee\u7570\u5206\u6790\u3092\u884c\u3044\u3001\u7d44\u66ff\u5bfe\u5fdc\u304c\u5fc5\u8981\u306a\u4f1a\u8a08\u51e6\u7406\u9805\u76ee\u3092\u628a\u63e1\u3059\u308b\u305f\u3081\u306e\u30b7\u30fc\u30c8<\/p>\n<\/div>\n<\/div>\n<\/div>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-top: -24px; padding-left: 30px;\"><span style=\"font-size: 12px;\">\uff08\u203b\uff09<\/span>\u3000<span style=\"font-size: 12px;\">\u7b46\u8005\u4f5c\u6210<\/span><\/p>\n<h4><strong>\uff14\uff0e\uff12\u3000\u52d8\u5b9a\u79d1\u76ee\u3084\u53d6\u5f15\u306e\u7279\u6027\u306e\u8003\u616e<\/strong><\/h4>\n<p>\u3059\u3079\u3066\u306e\u52d8\u5b9a\u79d1\u76ee\u3084\u53d6\u5f15\u3092\u540c\u7b49\u30ec\u30d9\u30eb\u3067\u30de\u30cb\u30e5\u30a2\u30eb\u5316\u3059\u308b\u3053\u3068\u306f\u975e\u52b9\u7387\u3068\u8003\u3048\u3089\u308c\u308b\u3002IFRS\u306b\u6e96\u62e0\u3057\u305f\u4f1a\u8a08\u51e6\u7406\u3092\u6c7a\u5b9a\u3059\u308b\u305f\u3081\u306e\u5224\u65ad\u57fa\u6e96\u306e\u5fc5\u8981\u6027\u3084\u3001\u5404\u793e\u306e\u53d6\u5f15\u7279\u6027\u306b\u3088\u308b\u5f71\u97ff\u5ea6\u5408\u3044\u306b\u3088\u3063\u3066\u3001\u5404\u3005\u30de\u30cb\u30e5\u30a2\u30eb\u5316\u3059\u308b\u5185\u5bb9\u3092\u5b9a\u7fa9\u3059\u308b\u3053\u3068\u304c\u30dd\u30a4\u30f3\u30c8\u3068\u306a\u308b\u3002<\/p>\n<p><strong>\u3010\u56f3\u8868\uff15\u3000\u52d8\u5b9a\u79d1\u76ee\u3084\u53d6\u5f15\u306e\u7279\u6027\u306e\u8003\u616e\u3011<\/strong><br \/>\n<a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2015\/05\/kensho_ifrsreport2-4.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-69979\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2015\/05\/kensho_ifrsreport2-4.png\" alt=\"\t\u5404\u57fa\u6e96\u306e\u5206\u985e\u4f8b \t\u53d6\u5f15\u5b9f\u614b\u306b\u5373\u3057\u305f\u89e3\u8aac\u304c\u5fc5\u8981\u306a\u9805\u76ee\t\u7169\u96d1\u306a\u51e6\u7406\u3092 \u8981\u3059\u308b\u9805\u76ee\t\u3042\u307e\u308a\u7169\u96d1\u3067\u306a\u3044\u4e00\u822c\u7684\u306a\u9805\u76ee \t\u4f8b\uff09\u53ce\u76ca\t\u4f8b\uff09\u91d1\u878d\u5546\u54c1\t\u4f8b\uff09\u9023\u7d50 \u8a18\u8f09\u5185\u5bb9\t\u52d8\u5b9a\u79d1\u76ee\u30fb\u4ed5\u8a33\t\u25cb\t\u25cb\t\u25cb \t\u91cd\u8981\u6027\u306e\u5224\u65ad\u57fa\u6e96\t\u25cb\t\u25cb\t\u25cb \t\u8a73\u7d30\u306a\u8a08\u7b97\u65b9\u6cd5\t\u25b3\t\u25cb\t\uff0d \t\u30b1\u30fc\u30b9\u30b9\u30bf\u30c7\u30a3\t\u25cb\t\uff0d\t\uff0d\" width=\"650\" height=\"182\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2015\/05\/kensho_ifrsreport2-4.png 1094w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2015\/05\/kensho_ifrsreport2-4-300x83.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2015\/05\/kensho_ifrsreport2-4-1024x286.png 1024w\" sizes=\"(max-width: 650px) 100vw, 650px\" \/><\/a><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; margin-top: -24px; padding-left: 15px;\"><span style=\"font-size: 12px;\">\u3007\uff1a\u4f5c\u6210\u304c\u671b\u307e\u3057\u3044\u3000\u25b3\uff1a\u4f5c\u6210\u304c\u671b\u307e\u3057\u3044\u304c\u8ca0\u8377\u304c\u9ad8\u3044<\/span><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"font-size: 12px;\">\u3010\u51fa\u6240\u3011\u3000\u300e<a title=\"\u30d7\u30ed\u30d5\u30a7\u30c3\u30b7\u30e7\u30f3\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\u66f8\u7c4d\u30da\u30fc\u30b8\" href=\"https:\/\/profession-net.com\/bookstore\/s57004\/\" target=\"_blank\">\u65b0\u7248\u3000\u6210\u529f\u3059\u308b\uff01IFRS\u5c0e\u5165\u30d7\u30ed\u30b8\u30a7\u30af\u30c8<\/a>\u300f66\u30da\u30fc\u30b8\uff08\u6e05\u6587\u793e\u3000\u8457\u8005\uff1a\u30c7\u30ed\u30a4\u30c8 \u30c8\u30fc\u30de\u30c4 \u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u5408\u540c\u4f1a\u793e\uff09<\/span><\/p>\n<p>&nbsp;<\/p>\n<h4><strong>\uff15\u3000\u4f5c\u6210\u30d7\u30ed\u30bb\u30b9\u30fb\u6574\u5099\u90e8\u7f72<\/strong><\/h4>\n<p>\u672c\u793e\u306e\u30ac\u30d0\u30ca\u30f3\u30b9\u304c\u5f37\u3044\u4f01\u696d\u307e\u305f\u306f\u4f1a\u8a08\u57fa\u6e96\u5dee\u7570\u306e\u5c11\u306a\u3044\u4f01\u696d\u306b\u304a\u3044\u3066\u306f\u3001\u672c\u793e\u4e3b\u5c0e\u3067IFRS\u4f1a\u8a08\u65b9\u91dd\u66f8\u3092\u4f5c\u6210\u3057\u3001\u5b50\u4f1a\u793e\u306b\u5c55\u958b\u3068\u3044\u3046\u30d7\u30ed\u30bb\u30b9\u3092\u8e0f\u3080\u4f01\u696d\u304c\u591a\u3044\u3002<\/p>\n<p>\u4e00\u65b9\u3001\u5b50\u4f1a\u793e\u306e\u81ea\u4e3b\u6027\u3092\u91cd\u8996\u3057\u3066\u3044\u308b\u4f01\u696d\u306b\u304a\u3044\u3066\u306f\u3001\u56f3\u8868\uff16\u306b\u793a\u3059\u3088\u3046\u306b\u3001IFRS\u4f1a\u8a08\u65b9\u91dd\u66f8\u4f5c\u6210\u5f53\u521d\u3088\u308a\u5b50\u4f1a\u793e\u3092\u5dfb\u304d\u8fbc\u3080\u3001\u672c\u793e\u304c\u4f5c\u6210\u3057\u305f\u30dd\u30ea\u30b7\u30fc\u306b\u5b50\u4f1a\u793e\u306e\u610f\u898b\u3092\u9010\u6b21\u53cd\u6620\u3055\u305b\u308b\u7b49\u3001\u5b50\u4f1a\u793e\u3068\u306e\u95a2\u4fc2\u306b\u914d\u616e\u3057\u306a\u304c\u3089\u6574\u5099\u3092\u9032\u3081\u308b\u4f01\u696d\u304c\u591a\u3044\u3068\u3044\u3048\u308b\u3002\u5177\u4f53\u7684\u306b\u306f\u3001\u55b6\u696d\u90e8\u3084\u4e8b\u696d\u90e8\u7d4c\u7406\u306a\u3069\u306e\u610f\u5411\u3084\u3001\u73fe\u5730\u306b\u304a\u3051\u308b\u91cd\u8981\u8ad6\u70b9\u3092\u78ba\u8a8d\u3059\u308b\u305f\u3081\u306b\u30ef\u30fc\u30af\u30b7\u30e7\u30c3\u30d7\u3092\u5b9a\u671f\u7684\u306b\u958b\u50ac\u3057\u5168\u793e\u30ec\u30d9\u30eb\u3067\u306e\u7d0d\u5f97\u611f\u3092\u78ba\u4fdd\u3059\u308b\u624b\u7d9a\u3092\u8e0f\u3080\u3002\u305d\u3057\u3066\u3001\u9010\u6b21\u89aa\u4f1a\u793e\u306e\u4f1a\u8a08\u76e3\u67fb\u4eba\u3068\u5354\u8b70\u3092\u5b9f\u65bd\u3057\u3001\u91cd\u8981\u30dd\u30a4\u30f3\u30c8\u306f\u624b\u623b\u308a\u306e\u7121\u3044\u3088\u3046\u306b\u4f1a\u8a08\u76e3\u67fb\u4eba\u3068\u3082\u5408\u610f\u3057\u3066\u304b\u3089\u4f5c\u6210\uff08\u3042\u308b\u3044\u306f\u4f5c\u6210\u3057\u305f\u3082\u306e\u3092\u30d9\u30fc\u30b9\u306b\u9069\u5b9c\u306b\u5408\u610f\u3092\u53d6\u308b\uff09\u3059\u308b\u65b9\u6cd5\u304c\u63a8\u5968\u3055\u308c\u308b\u3002<\/p>\n<p><strong>\u3010\u56f3\u8868\uff16\u3000IFRS\u4f1a\u8a08\u65b9\u91dd\u66f8\u4f5c\u6210\u30d7\u30ed\u30bb\u30b9\u30fb\u6574\u5099\u90e8\u7f72\u3011<\/strong><br \/>\n<a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2015\/05\/kensho_ifrsreport2-5.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-69980\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2015\/05\/kensho_ifrsreport2-5.png\" alt=\"\u89aa\u4f1a\u793e \u30d7\u30ed\u30b8\u30a7\u30af\u30c8 \u30c1\u30fc\u30e0 \u4f1a\u8a08\u5dee\u7570\u5206\u6790 \u30dd\u30ea\u30b7\u30fc1st \u30c9\u30e9\u30d5\u30c8 \u30dd\u30ea\u30b7\u30fc2nd \u30c9\u30e9\u30d5\u30c8 \u6700\u7d42\u5316\u30fb\u5c55\u958b \u5b50\u4f1a\u793e \u30d7\u30ed\u30b8\u30a7\u30af\u30c8 \u30c1\u30fc\u30e0 \u5b50\u4f1a\u793e\u78ba\u8a8d\u30fb \u30d5\u30a3\u30fc\u30c9\u30d0\u30c3\u30af\" width=\"650\" height=\"159\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2015\/05\/kensho_ifrsreport2-5.png 1483w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2015\/05\/kensho_ifrsreport2-5-300x73.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2015\/05\/kensho_ifrsreport2-5-1024x249.png 1024w\" sizes=\"(max-width: 650px) 100vw, 650px\" \/><\/a><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-top: -24px; padding-left: 30px;\"><span style=\"font-size: 12px;\">\uff08\u203b\uff09<\/span>\u3000<span style=\"font-size: 12px;\">\u7b46\u8005\u4f5c\u6210<\/span><\/p>\n<p>&nbsp;<\/p>\n<h4><strong>\uff16\u3000\u5c55\u958b\u30fb\u30e1\u30f3\u30c6\u30ca\u30f3\u30b9<\/strong><\/h4>\n<h4><strong>\uff16\uff0e\uff11\u3000\u6d78\u900f\u65b9\u6cd5<\/strong><\/h4>\n<p>\u9069\u7528\u30ec\u30dd\u30fc\u30c8\u3067\u3082\u8ff0\u3079\u3066\u3044\u308b\u3088\u3046\u306b\u3001\u5358\u306b\u6574\u5099\u3057\u305fIFRS\u4f1a\u8a08\u65b9\u91dd\u66f8\u3092\u5c55\u958b\u3059\u308b\u3060\u3051\u3067\u306f\u306a\u304f\u3001\u8aac\u660e\u4f1a\u3084\u52c9\u5f37\u4f1a\u3092\u901a\u3058\u3066\u6d78\u900f\u3092\u56f3\u308b\u3053\u3068\u304c\u91cd\u8981\u3067\u3042\u308b\u3002\u4e2d\u306b\u306f\u3001\u5b9f\u969b\u306b\u30e6\u30fc\u30b6\u30fc\u304c\u7406\u89e3\u3067\u304d\u3066\u3044\u308b\u304b\u3001IFRS\u4f1a\u8a08\u65b9\u91dd\u66f8\u5185\u5bb9\u306b\u95a2\u3059\u308b\u30c6\u30b9\u30c8\u3092\u5b9f\u65bd\u3057\u3066\u78ba\u8a8d\u3059\u308b\u7b49\u306e\u5de5\u592b\u3092\u3053\u3089\u3057\u305f\u4f01\u696d\u3082\u5b58\u5728\u3059\u308b\u3002<\/p>\n<p>\u307e\u305f\u3001\u5c55\u958b\u5f8c\u306b\u304a\u3044\u3066\u3082\u3001IFRS\u4f1a\u8a08\u65b9\u91dd\u66f8\u306e\u5b9a\u7740\u3092\u56f3\u308a\u3001\u7d99\u7d9a\u3057\u3066IFRS\u4f1a\u8a08\u65b9\u91dd\u66f8\u3092\u7528\u3044\u3066\u4f1a\u8a08\u51e6\u7406\u3092\u5b9f\u65bd\u3059\u308b\u3053\u3068\u3092\u4fc3\u9032\u3059\u308b\u305f\u3081\u3001\u30d8\u30eb\u30d7\u30c7\u30b9\u30af\u3092\u8a2d\u7f6e\u3057\u30e6\u30fc\u30b6\u30fc\u3092\u30b5\u30dd\u30fc\u30c8\u3059\u308b\u4f53\u5236\u3092\u6574\u5099\u3057\u3066\u3044\u308b\u4f01\u696d\u3082\u3042\u308b\u3002<\/p>\n<p style=\"margin-bottom: 3px;\"><strong>\u3010\u56f3\u8868\uff17\u3000IFRS\u4f1a\u8a08\u65b9\u91dd\u3092\u6d78\u900f\u3055\u305b\u308b\u5de5\u592b\u3011<\/strong><\/p>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2015\/05\/kensho_ifrsreport2-6.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-69981\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2015\/05\/kensho_ifrsreport2-6.png\" alt=\"\u30a4\u30f3\u30d7\u30c3\u30c8 \u6d78\u900f\u72b6\u6cc1\u306e\u78ba\u8a8d \u5c55\u958b\u5f8c\u30d5\u30a9\u30ed\u30fc \u8aac\u660e\u4f1a\u3084\u52c9\u5f37\u4f1a\u7b49\u3001\u30e6\u30fc\u30b6\u30fc\u306e\u30a4\u30f3\u30d7\u30c3\u30c8\u3092\u4fc3\u3059\u5834\u306e\u63d0\u4f9b \u30dd\u30ea\u30b7\u30fc\u5185\u5bb9\u628a\u63e1\u5ea6\u5408\u3044\u3092\u78ba\u8a8d\u3059\u308b\u305f\u3081\u306e\u30c6\u30b9\u30c8\u306e\u5b9f\u65bd \u30d8\u30eb\u30d7\u30c7\u30b9\u30af\u306e\u8a2d\u7f6e\uff08\u7a93\u53e3\u3092\u7d4c\u7406\u62c5\u5f53\u3001\u56de\u7b54\u8005\u3082\u7d4c\u7406\u5b9f\u52d9\u3092\u62c5\u3046\u30ea\u30fc\u30c0\u30fc\u30af\u30e9\u30b9\u3068\u3059\u308b\u3053\u3068\u3067\u56de\u7b54\u306e\u30b9\u30e0\u30fc\u30ba\u3055\u3092\u62c5\u4fdd\uff09\" width=\"650\" height=\"122\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2015\/05\/kensho_ifrsreport2-6.png 1423w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2015\/05\/kensho_ifrsreport2-6-300x56.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2015\/05\/kensho_ifrsreport2-6-1024x191.png 1024w\" sizes=\"(max-width: 650px) 100vw, 650px\" \/><\/a><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-top: -24px; padding-left: 30px;\"><span style=\"font-size: 12px;\">\uff08\u203b\uff09<\/span>\u3000<span style=\"font-size: 12px;\">\u7b46\u8005\u4f5c\u6210<\/span><\/p>\n<h4><strong>\uff16\uff0e\uff12\u3000\u30e1\u30f3\u30c6\u30ca\u30f3\u30b9<\/strong><\/h4>\n<p>\u9069\u7528\u30ec\u30dd\u30fc\u30c8\u3067\u306f\u660e\u793a\u7684\u306b\u89e6\u308c\u3066\u3044\u306a\u3044\u304c\u3001IFRS\u4f1a\u8a08\u65b9\u91dd\u66f8\u4f5c\u6210\u3068\u5408\u308f\u305b\u3001\u305d\u306e\u30e1\u30f3\u30c6\u30ca\u30f3\u30b9\u30d7\u30ed\u30bb\u30b9\u3092\u8a2d\u8a08\u3057\u3066\u304a\u304f\u3053\u3068\u3067\u3001IFRS\u4f1a\u8a08\u65b9\u91dd\u6539\u5b9a\u6642\u306b\u304a\u3051\u308b\u5bfe\u5fdc\u306e\u7db2\u7f85\u6027\u3092\u78ba\u4fdd\u3059\u308b\u3053\u3068\u3082\u91cd\u8981\u3068\u306a\u308b\u3002<\/p>\n<p>IFRS\u4f1a\u8a08\u65b9\u91dd\u66f8\u306e\u6539\u8a02\u306f\u3001IFRS\u57fa\u6e96\u306e\u6539\u5b9a\u3084\u81ea\u793e\u30b0\u30eb\u30fc\u30d7\u306e\u30d3\u30b8\u30cd\u30b9\u30e2\u30c7\u30eb\u306e\u5909\u9769\u306b\u8d77\u56e0\u3057\u3066\u884c\u308f\u308c\u308b\u3002<\/p>\n<p>\u4e00\u822c\u7684\u306b\u3001\u52b9\u679c\u7684\u304b\u3064\u52b9\u7387\u7684\u306a\u904b\u7528\u3092\u53ef\u80fd\u3068\u3059\u308b\u30e1\u30f3\u30c6\u30ca\u30f3\u30b9\u7d44\u7e54\u4f53\u5236\u3068\u3057\u3066\u3001\u89aa\u4f1a\u793e\u7d4c\u7406\u30b0\u30eb\u30fc\u30d7\u3092\u4e2d\u5fc3\u3068\u3057\u305f\u30e1\u30f3\u30c6\u30ca\u30f3\u30b9\u4f53\u5236\u3092\u6574\u5099\u3059\u308b\u5834\u5408\u3084\u3001\u7d4c\u7406\u30b0\u30eb\u30fc\u30d7\u3060\u3051\u3067\u306a\u304f\u3001\u4ed6\u90e8\u7f72\u30e1\u30f3\u30d0\u30fc\u3082\u542b\u3081\u305f\u30de\u30c8\u30ea\u30c3\u30af\u30b9\u7d44\u7e54\u3092\u6574\u5099\u3059\u308b\u4f01\u696d\u3082\u3042\u308b\u3002<\/p>\n<p>\u3044\u305a\u308c\u306b\u305b\u3088\u3001\u60c5\u5831\u3092\u5206\u6563\u3055\u305b\u305a\u96c6\u4e2d\u7684\u306b\u5bfe\u51e6\u53ef\u80fd\u3068\u3059\u308b\u6a5f\u52d5\u7684\u306a\u4f53\u5236\u3092\u5b9f\u73fe\u3059\u308b\u305f\u3081\u3001IFRS\u4f1a\u8a08\u65b9\u91dd\u306e\u6574\u5099\u6642\u306b\u6bd4\u3079\u3001\u30e1\u30f3\u30c6\u30ca\u30f3\u30b9\u6642\u306e\u4f53\u5236\u3092\u3088\u308a\u5c0f\u898f\u6a21\u3067\u7d44\u6210\u3059\u308b\u50be\u5411\u304c\u3042\u308b\u3068\u63a8\u5bdf\u3055\u308c\u308b\u3002<\/p>\n<p style=\"margin-bottom: 3px;\"><strong>\u3010\u56f3\u8868\uff18\u3000IFRS\u4f1a\u8a08\u65b9\u91dd\u66f8\u306e\u30e1\u30f3\u30c6\u30ca\u30f3\u30b9\u4f53\u5236\u3011<\/strong><\/p>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2015\/05\/kensho_ifrsreport2-7.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-69982\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2015\/05\/kensho_ifrsreport2-7.png\" alt=\"\" width=\"650\" height=\"225\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2015\/05\/kensho_ifrsreport2-7.png 1146w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2015\/05\/kensho_ifrsreport2-7-300x103.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2015\/05\/kensho_ifrsreport2-7-1024x354.png 1024w\" sizes=\"(max-width: 650px) 100vw, 650px\" \/><\/a><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-top: -24px; padding-left: 30px;\"><span style=\"font-size: 12px;\">\uff08\u203b\uff09<\/span>\u3000<span style=\"font-size: 12px;\">\u7b46\u8005\u4f5c\u6210<\/span><\/p>\n<p style=\"text-align: right;\">\uff08\u4e86\uff09<\/p>\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 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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>IFRS\u4f1a\u8a08\u65b9\u91dd\u66f8\u3092\u30b0\u30eb\u30fc\u30d7\u5404\u793e\u306b\u6b63\u3057\u304f\u7406\u89e3\u3057\u904b\u7528\u3057\u3066\u3082\u3089\u3046\u305f\u3081\u306b\u306f\u3001\u5358\u306b\u4f1a\u8a08\u65b9\u91dd\u3092\u8a18\u8f09\u3057\u305f\u4f1a\u8a08\u65b9\u91dd\u66f8\u3092\u4f5c\u6210\u3059\u308b\u3060\u3051\u3067\u306f\u4e0d\u5341\u5206\u3067\u3042\u308b\u3002<br 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