{"id":70653,"date":"2015-06-04T10:13:30","date_gmt":"2015-06-04T01:13:30","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=70653"},"modified":"2015-06-11T10:40:09","modified_gmt":"2015-06-11T01:40:09","slug":"ifrs-article-14","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/ifrs-article-14\/","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\uff14\u56de\u3011\u300c\u6c7a\u7b97\u65e5\u7d71\u4e00\u30fb\u6c7a\u7b97\u65e9\u671f\u5316\u3078\u306e\u5bfe\u5fdc\u300d"},"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\uff14\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u6c7a\u7b97\u65e5\u7d71\u4e00\u30fb\u6c7a\u7b97\u65e9\u671f\u5316\u3078\u306e\u5bfe\u5fdc\u300d<\/strong><\/h4>\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\u30b8\u30e3\u30fc<br \/>\n<strong>\u5927\u6728\u3000\u548c\u4fca<\/strong><\/p>\n<p>&nbsp;<\/p>\n<p><span style=\"font-size: 12px;\">\uff08\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\uff09<\/span><\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff11\u3000IFRS\u9069\u7528\u306e\u8ca0\u62c5<\/strong><\/h4>\n<p>IFRS\u9069\u7528\u306b\u304a\u3051\u308b\u6c7a\u7b97\u65e9\u671f\u5316\u3068\u3044\u3046\u3068\u3001\u62d9\u8457\u300e<a title=\"\u30d7\u30ed\u30d5\u30a7\u30c3\u30b7\u30e7\u30f3\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\u3000\u66f8\u7c4d\u7d39\u4ecb\" href=\"https:\/\/profession-net.com\/bookstore\/s57004\/\" target=\"_blank\">\u65b0\u7248\u30fb\u6210\u529f\u3059\u308b\uff01IFRS\u5c0e\u5165\u30d7\u30ed\u30b8\u30a7\u30af\u30c8<\/a>\u300f<span style=\"font-size: 12px;\">\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>\u3067\u3082\u8ff0\u3079\u3066\u3044\u308b\u304c\u3001\u6c7a\u7b97\u5831\u544a\u65e5\u7d71\u4e00\u3084\u8ffd\u52a0\u7684\u306aIFRS\u7d44\u66ff\u4f5c\u696d\u306b\u4f34\u3063\u3066\u5fc5\u8981\u3068\u306a\u308b\u53d6\u7d44\u307f\u3067\u3042\u308b\u3068\u8003\u3048\u308b\u306e\u304c\u4e00\u822c\u7684\u3060\u308d\u3046\u3002<\/p>\n<p><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>\u306e<a title=\"\u91d1\u878d\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.fsa.go.jp\/news\/26\/sonota\/20150415-1\/01.pdf#page=78\" target=\"_blank\">68\u30da\u30fc\u30b8<\/a>\u306b\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u3001IFRS\u3078\u306e\u79fb\u884c\u306b\u4f34\u3046\u30c7\u30e1\u30ea\u30c3\u30c8\u3001\u5b9f\u52d9\u8ca0\u62c5\u306e\u5897\u52a0\u3068\u3044\u3046\u9805\u76ee\u3092\u8aad\u3080\u3068\u3001IFRS\u9069\u7528\u4f01\u696d\u304b\u3089\u6b21\u306e\u3088\u3046\u306a\u610f\u898b\u304c\u51fa\u3066\u3044\u308b\u3068\u3044\u3046\u3002<\/p>\n<p><a title=\"\u91d1\u878d\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.fsa.go.jp\/news\/26\/sonota\/20150415-1\/01.pdf#page=78\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-70656\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2015\/06\/kensho_ifrsreport4-1.png\" alt=\"\u300a\u4e00\u6642\u7684\u306a\u5b9f\u52d9\u8ca0\u62c5\u306e\u5897\u52a0\u300b \u30b0\u30eb\u30fc\u30d7\u4f1a\u8a08\u65b9\u91dd\u66f8\u306e\u4f5c\u6210 \u5831\u544a\u65e5\uff08\u6c7a\u7b97\u671f\uff09\u306e\u7d71\u4e00 \u300a\u7d99\u7d9a\u7684\u306a\u5b9f\u52d9\u8ca0\u62c5\u306e\u5897\u52a0\u300b \u8907\u6570\u5e33\u7c3f\u7ba1\u7406 \u958b\u793a\u91cf\u306e\u5897\u52a0 \u65e5\u672c\u57fa\u6e96\u3068\u306e\u4e26\u884c\u958b\u793a \u76e3\u67fb\u6cd5\u4eba\u3068\u306e\u5354\u8b70\u306e\u5897\u52a0\" width=\"483\" height=\"163\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2015\/06\/kensho_ifrsreport4-1.png 690w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2015\/06\/kensho_ifrsreport4-1-300x101.png 300w\" sizes=\"(max-width: 483px) 100vw, 483px\" \/><\/a><\/p>\n<p>\u300c\u4e00\u6642\u7684\u306a\u5b9f\u52d9\u8ca0\u62c5\u306e\u5897\u52a0\u300d\u3068\u306f\u3001IFRS\u5c0e\u5165\u306e\u305f\u3081\u306e\u53d6\u7d44\u307f\u306b\u304a\u3051\u308b\u8ca0\u62c5\u5897\u3001\u300c\u7d99\u7d9a\u7684\u306a\u5b9f\u52d9\u8ca0\u62c5\u306e\u5897\u52a0\u300d\u3068\u306f\u3001IFRS\u5c0e\u5165\u5f8c\u306e\u5b9f\u52d9\u306b\u304a\u3051\u308b\u8ca0\u62c5\u5897\u306e\u3053\u3068\u3092\u3001\u305d\u308c\u305e\u308c\u8ff0\u3079\u3066\u3044\u308b\u3082\u306e\u3068\u601d\u308f\u308c\u308b\u3002<\/p>\n<p>\u3053\u3053\u306b\u3042\u308b\u300c\u5831\u544a\u65e5\uff08\u6c7a\u7b97\u671f\uff09\u306e\u7d71\u4e00\u300d\u306b\u306f\u3001\u6c7a\u7b97\u65e9\u671f\u5316\u304c\u542b\u307e\u308c\u3066\u3044\u308b\u3068\u8003\u3048\u3066\u3088\u3044\u3060\u308d\u3046\u3002\u5831\u544a\u65e5\uff08\u6c7a\u7b97\u671f\uff09\u304c\u7570\u306a\u308b\u30b0\u30eb\u30fc\u30d7\u4f1a\u793e\u306f\u3001\u81ea\u793e\u306e\u5831\u544a\u65e5\uff08\u6c7a\u7b97\u671f\uff09\u306b\u5fdc\u3058\u3066\u6700\u5927\uff13\u30f6\u6708\u524d\u306e\u8ca1\u52d9\u60c5\u5831\u3092\u9023\u7d50\u3059\u308c\u3070\u3088\u304f\u3001\u89aa\u4f1a\u793e\u3078\u306e\u5831\u544a\u307e\u3067\u4f59\u88d5\u306e\u3042\u308b\u6e96\u5099\u671f\u9593\u3092\u5f97\u3066\u3044\u305f\u3082\u306e\u304c\u3001\u305d\u306e\u3088\u3046\u306a\u4f59\u88d5\u304c\u306a\u304f\u306a\u308b\u305f\u3081\u3067\u3042\u308b\u3002<\/p>\n<p>\u3053\u306e\u53d6\u7d44\u307f\u306b\u5bfe\u3059\u308b\u8ca0\u62c5\u306f\u3001\u5831\u544a\u65e5\u304c\u7570\u306a\u308b\u30b0\u30eb\u30fc\u30d7\u4f1a\u793e\u304c\u591a\u3044\u307b\u3069\u3001\u307e\u305f\u696d\u52d9\u6a19\u6e96\u5316\u304c\u3067\u304d\u3066\u3044\u306a\u3044\u4f01\u696d\u30b0\u30eb\u30fc\u30d7\u307b\u3069\u3001\u5927\u304d\u304f\u306a\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff12\u3000\u4f55\u306e\u305f\u3081\u306eIFRS\u304b\uff1f<\/strong><\/h4>\n<p>\u3053\u3046\u3057\u305f\u8ca0\u62c5\u5897\u3092\u8003\u3048\u308b\u3068\u3001\u6c7a\u7b97\u65e9\u671f\u5316\u304c\u5fc5\u8981\u3060\u3068\u3057\u3066\u3082\u3001\u3068\u308a\u3042\u3048\u305a\u73fe\u72b6\u306e\u6c7a\u7b97\u4f5c\u696d\u3084\u958b\u793a\u306e\u6240\u8981\u65e5\u6570\u3092\u7dad\u6301\u3059\u3079\u304d\u3068\u3044\u3046\u8003\u3048\u306b\u9665\u308a\u3084\u3059\u3044\u3002<\/p>\n<p>\u3053\u3053\u3067\u6539\u3081\u3066IFRS\u9069\u7528\u306e\u30e1\u30ea\u30c3\u30c8\u3001\u3064\u307e\u308a\u300c\u4f55\u306e\u305f\u3081\u306bIFRS\u3092\u9069\u7528\u3059\u308b\u306e\u304b\uff1f\u300d\u306b\u3064\u3044\u3066\u8003\u3048\u3066\u307f\u305f\u3044\u3002<\/p>\n<p>IFRS\u9069\u7528\u30ec\u30dd\u30fc\u30c8\u306b\u304a\u3044\u3066\u306f\u3001\u300c\u7d4c\u55b6\u7ba1\u7406\u3078\u306e\u5bc4\u4e0e\u300d\u300c\uff08\u540c\u696d\u4ed6\u793e\u3068\u306e\uff09\u6bd4\u8f03\u53ef\u80fd\u6027\u306e\u5411\u4e0a\u300d\u300c\u6d77\u5916\u6295\u8cc7\u5bb6\u3078\u306e\u8aac\u660e\u306e\u5bb9\u6613\u3055\u300d\u7b49\u3092\u76ee\u7684\u3068\u3059\u308b\u4f01\u696d\u304c\u591a\u304b\u3063\u305f\u3068\u8ff0\u3079\u3066\u3044\u308b\u3002<\/p>\n<p>\u3010IFRS\u306e\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\u3068\u3057\u3066\uff11\u4f4d\u306b\u9806\u4f4d\u4ed8\u3051\u3057\u305f\u9805\u76ee\u5225\u306e\u56de\u7b54\u6570\u3011<br \/>\n<a title=\"\u91d1\u878d\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.fsa.go.jp\/news\/26\/sonota\/20150415-1\/01.pdf#page=37\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-70657\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2015\/06\/kensho_ifrsreport4-2.png\" alt=\"\" width=\"356\" height=\"191\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2015\/06\/kensho_ifrsreport4-2.png 508w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2015\/06\/kensho_ifrsreport4-2-300x161.png 300w\" sizes=\"(max-width: 356px) 100vw, 356px\" \/><\/a><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-top: -30px; padding-left: 15px;\"><span style=\"font-size: 12px;\">\uff08\u51fa\u6240\u300cIFRS\u9069\u7528\u30ec\u30dd\u30fc\u30c8\u300d<a title=\"\u91d1\u878d\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.fsa.go.jp\/news\/26\/sonota\/20150415-1\/01.pdf#page=37\" target=\"_blank\">27\u30da\u30fc\u30b8<\/a>\uff09<\/span><\/p>\n<p>&nbsp;<\/p>\n<p>\u305d\u3057\u3066\u3001\u5b9f\u969b\u306e\u30e1\u30ea\u30c3\u30c8\u3068\u3057\u3066\u3082\u3001\u540c\u3058\u3088\u3046\u306a\u9805\u76ee\u304c\u4e0a\u4f4d\u306b\u3042\u304c\u3063\u3066\u3044\u308b\u3002<\/p>\n<p>\u3010IFRS\u3078\u306e\u79fb\u884c\u306b\u3088\u308b\u4e3b\u306a\u5b9f\u969b\u306e\u30e1\u30ea\u30c3\u30c8\u3068\u3057\u3066\uff11\u4f4d\u306b\u9806\u4f4d\u4ed8\u3051\u3057\u305f\u9805\u76ee\u5225\u306e\u56de\u7b54\u6570\u3011<br \/>\n<a title=\"\u91d1\u878d\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.fsa.go.jp\/news\/26\/sonota\/20150415-1\/01.pdf#page=76\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-70655\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2015\/06\/kensho_ifrsreport4-3.png\" alt=\"\" width=\"357\" height=\"192\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2015\/06\/kensho_ifrsreport4-3.png 510w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2015\/06\/kensho_ifrsreport4-3-300x161.png 300w\" sizes=\"(max-width: 357px) 100vw, 357px\" \/><\/a><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-top: -30px; padding-left: 15px;\"><span style=\"font-size: 12px;\">\uff08\u51fa\u6240\u300cIFRS\u9069\u7528\u30ec\u30dd\u30fc\u30c8\u300d<a title=\"\u91d1\u878d\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.fsa.go.jp\/news\/26\/sonota\/20150415-1\/01.pdf#page=76\" target=\"_blank\">66\u30da\u30fc\u30b8<\/a>\uff09<\/span><\/p>\n<p>\u5404\u793e\u306e\u30b3\u30e1\u30f3\u30c8\u3092\u898b\u308b\u3068\u3001IFRS\u3068\u3044\u3046\u300c\u7d71\u4e00\u7684\u306a\u30e2\u30ce\u30b5\u30b7\u300d\u3092\u9069\u7528\u3059\u308b\u3053\u3068\u81ea\u4f53\u304c\u3053\u3046\u3057\u305f\u30e1\u30ea\u30c3\u30c8\u306b\u3064\u306a\u304c\u308b\u3068\u89e3\u3055\u308c\u308b\u3002<\/p>\n<p>\u3057\u304b\u3057\u3001\u7d4c\u55b6\u7ba1\u7406\u3084IR\u306e\u9ad8\u5ea6\u5316\u3092\u76ee\u7684\u3068\u3059\u308b\u306e\u3067\u3042\u308c\u3070\u3001IFRS\u9069\u7528\u306b\u3088\u308a\u81ea\u7136\u767a\u751f\u3059\u308b\u30e1\u30ea\u30c3\u30c8\u3092\u72d9\u3063\u305f\u300c\u53d7\u52d5\u7684\u300d\u306a\u5bfe\u5fdc\u3060\u3051\u3067\u306a\u304f\u3001\u3088\u308a\u7a4d\u6975\u7684\u306b\u30e1\u30ea\u30c3\u30c8\u3092\u4eab\u53d7\u3059\u308b\u305f\u3081\u306e\u300c\u80fd\u52d5\u7684\u300d\u306a\u53d6\u7d44\u307f\u304c\u5fc5\u8981\u3067\u3042\u308b\u3001\u3068\u7b46\u8005\u306f\u8003\u3048\u308b\u3002<\/p>\n<p>\u3053\u3053\u3067\u3001\u7d4c\u55b6\u7ba1\u7406\u3084IR\u3092\u9ad8\u5ea6\u5316\u3059\u308b\u65bd\u7b56\u306f\u69d8\u3005\u306a\u3082\u306e\u304c\u8003\u3048\u3089\u308c\u308b\u304c\u3001\u4eca\u56de\u306f\u300c\u6c7a\u7b97\u65e9\u671f\u5316\u300d\u3068\u3044\u3046\u30ad\u30fc\u30ef\u30fc\u30c9\u306b\u7126\u70b9\u3092\u5f53\u3066\u3066\u307f\u3088\u3046\u3002<!--more--><\/p>\n<p>\u305d\u308c\u3092\u8003\u3048\u308b\u305f\u3081\u306b\u306f\u3001\u307e\u305a\u306f\u7d4c\u7406\u90e8\u9580\u3001\u7d4c\u55b6\u4f01\u753b\u90e8\u9580\u3001IR\u90e8\u9580\u3068\u3044\u3063\u305f\u300cCFO\u7d44\u7e54\u300d\u304cIFRS\u306b\u5bfe\u3057\u3066\u3069\u3046\u5411\u304d\u5408\u3046\u3079\u304d\u304b\u3092\u7406\u89e3\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff13\u3000CFO\u7d44\u7e54\u306b\u304a\u3051\u308bIFRS<\/strong><\/h4>\n<p>\u5148\u307b\u3069\u3001\u3088\u308a\u300c\u80fd\u52d5\u7684\u300d\u306b\u30e1\u30ea\u30c3\u30c8\u3092\u8ffd\u6c42\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3068\u8ff0\u3079\u305f\u304c\u3001\u3082\u3061\u308d\u3093\u7d71\u4e00\u306e\u30e2\u30ce\u30b5\u30b7\u305f\u308bIFRS\u3092\u9069\u7528\u3059\u308b\u3053\u3068\u81ea\u4f53\u306b\u3082\u4fa1\u5024\u304c\u3042\u308b\u3002\u305d\u308c\u3092\u6700\u5927\u9650\u306b\u6d3b\u7528\u3059\u308b\u305f\u3081\u306e\u4ed5\u639b\u3051\u3092\u4f5c\u308b\u3053\u3068\u304c\u91cd\u8981\u3067\u3042\u308b\u3002<\/p>\n<p>\u4f8b\u3048\u3070\u3001\u7d4c\u55b6\u8005\u304b\u3089\u300cIFRS\u9069\u7528\u3067\u304d\u305f\u3002\u4eca\u6708\u304b\u3089\u610f\u5473\u3042\u308b\u60c5\u5831\u3092\u6301\u3063\u3066\u6765\u3044\u3002\u300d\u3068\u8a00\u308f\u308c\u3066\u5bfe\u5fdc\u3067\u304d\u308b\u7d4c\u7406\u90e8\u9580\uff08\u307e\u305f\u306f\u7d4c\u55b6\u4f01\u753b\u90e8\u9580\uff09\u304c\u3069\u308c\u304f\u3089\u3044\u3042\u308b\u3060\u308d\u3046\u304b\u3002<\/p>\n<p>\u7d4c\u55b6\u7ba1\u7406\uff08\u5185\u90e8\u5831\u544a\uff09\u306b\u305b\u3088IR\uff08\u5916\u90e8\u5831\u544a\uff09\u306b\u305b\u3088\u3001\u6a19\u6e96\u5316\u3055\u308c\u305f\u6570\u5b57\u305d\u306e\u3082\u306e\u306e\u4fa1\u5024\u306f\u9650\u5b9a\u7684\u3067\u3042\u308a\u3001\u305d\u308c\u3089\u3092\u69d8\u3005\u306a\u8996\u70b9\u304b\u3089\u5206\u6790\u3057\u3001\u5c0e\u51fa\u3055\u308c\u305f\u30e1\u30c3\u30bb\u30fc\u30b8\u306b\u3053\u305d\u5927\u304d\u306a\u4fa1\u5024\u304c\u3042\u308b\u3002IFRS\u3068\u3044\u3046\u7d71\u4e00\u7684\u306a\u30e2\u30ce\u30b5\u30b7\u306f\u3001\u305d\u306e\u5206\u6790\u7cbe\u5ea6\u306e\u9ad8\u5ea6\u5316\u3068\u5c0e\u51fa\u3055\u308c\u308b\u30e1\u30c3\u30bb\u30fc\u30b8\u306e\u610f\u5473\u5408\u3044\u3092\u9ad8\u3081\u308b\u30c4\u30fc\u30eb\u306b\u4ed6\u306a\u3089\u306a\u3044\u3002<\/p>\n<p>\u7b46\u8005\u306e\u6240\u5c5e\u3059\u308b\u30c7\u30ed\u30a4\u30c8 \u30c8\u30fc\u30de\u30c4 \u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u5408\u540c\u4f1a\u793e\u3067\u306f\u3001\u5f93\u524d\u3088\u308aCFO\u7d44\u7e54\u306e\u5f79\u5272\u3068\u3057\u3066\u3001\u300c\u30ab\u30bf\u30ea\u30b9\u30c8\u300d\u300c\u30b9\u30c8\u30e9\u30c6\u30b8\u30b9\u30c8\u300d\u3068\u3044\u3046<span style=\"color: #333399;\">\uff3b\u653b\u3081\u306e\u5f79\u5272\uff3d<\/span>\u3068\u3001\u300c\u30b9\u30c1\u30e5\u30ef\u30fc\u30c9\u300d\u300c\u30aa\u30da\u30ec\u30fc\u30bf\u30fc\u300d\u3068\u3044\u3046<span style=\"color: #333399;\">\uff3b\u5b88\u308a\u306e\u5f79\u5272\uff3d<\/span>\u304c\u3042\u308b\u3068\u5b9a\u7fa9\u3057\u3066\u3044\u308b\uff084 Faces of CFO\uff09\u3002<\/p>\n<p>\u65e5\u672c\u4f01\u696d\u306e\u591a\u304f\u306f\u3001\u5b88\u308a\u306e\u5f79\u5272\u306b\u5bfe\u3059\u308b\u696d\u52d9\u5272\u5408\u304c\u9ad8\u304f\u3001\u653b\u3081\u306e\u5f79\u5272\u3078\u306e\u8ee2\u63db\u304c\u8ab2\u984c\u3067\u3042\u308b\u3068\u8003\u3048\u3066\u3044\u308b\u3002<\/p>\n<p><strong>\u3010\u56f3\u8868\uff11\u3000CFO\u7d44\u7e54\u306e\u6301\u3064\uff14\u3064\u306e\u5f79\u5272\uff084 Faces of CFO\uff09\u3011<\/strong><br \/>\n<a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2015\/06\/kensho_ifrsreport4-4-2.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-70659\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2015\/06\/kensho_ifrsreport4-4.png\" alt=\"\" width=\"650\" height=\"356\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2015\/06\/kensho_ifrsreport4-4.png 1098w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2015\/06\/kensho_ifrsreport4-4-300x164.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2015\/06\/kensho_ifrsreport4-4-1024x561.png 1024w\" sizes=\"(max-width: 650px) 100vw, 650px\" \/><\/a><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-top: -30px; padding-left: 15px;\"><span style=\"font-size: 12px;\">\u53c2\u8003\uff1a\u300e4 Faces of CFO\u300f<br \/>\n\uff08Deloitte\u304c\u4e16\u754c\u4e2d\u306e\u69d8\u3005\u306a\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u6d3b\u52d5\u3092\u3082\u3068\u306b\u63d0\u5531\u3057\u3066\u3044\u308bCFO\u306e\u5f79\u5272\u8ad6\uff09<\/span><\/p>\n<p>\u524d\u8ff0\u306eIFRS\u9069\u7528\u30ec\u30dd\u30fc\u30c8\u306b\u793a\u3055\u308c\u3066\u3044\u308b\u300c\u7d99\u7d9a\u7684\u306a\u5b9f\u52d9\u8ca0\u62c5\u306e\u5897\u52a0\u300d\u306b\u898b\u3089\u308c\u308b\u3088\u3046\u306b\u3001IFRS\u9069\u7528\u306b\u3088\u3063\u3066\u3001\u3055\u3089\u306b\u5b88\u308a\u306e\u696d\u52d9\u5272\u5408\u304c\u5897\u52a0\u3059\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u3002<\/p>\n<p>\u3059\u306a\u308f\u3061\u3001IFRS\u306e\u30e1\u30ea\u30c3\u30c8\u30fb\u30c7\u30e1\u30ea\u30c3\u30c8\u3092CFO\u7d44\u7e54\u306e\u8996\u70b9\u304b\u3089\u8a00\u3044\u63db\u3048\u308b\u3068\u3001\u793e\u5185\u5916\u306e\u5229\u5bb3\u95a2\u4fc2\u8005\u306e\u610f\u601d\u6c7a\u5b9a\u3092\u9ad8\u5ea6\u5316\u3059\u308b\u305f\u3081\u306e\u30dd\u30c6\u30f3\u30b7\u30e3\u30eb\u304c\u5897\u52a0\u3059\u308b\u4e00\u65b9\u3067\u3001\u5831\u544a\u8005\u306b\u304a\u3051\u308b\u3055\u3089\u306a\u308b\uff08\u5b88\u308a\u306e\uff09\u696d\u52d9\u8ca0\u62c5\u3092\u5f37\u3044\u3089\u308c\u3001\u6d3b\u7528\u3059\u308b\u305f\u3081\u306e\uff08\u653b\u3081\u306e\uff09\u5de5\u6570\u304c\u6e1b\u5c11\u3059\u308b\u3068\u3044\u3046\u30b8\u30ec\u30f3\u30de\u304c\u3042\u308b\u306e\u3067\u306f\u306a\u3044\u304b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff14\u3000IFRS\u9069\u7528\u306b\u304a\u3044\u3066\u6c7a\u7b97\u65e9\u671f\u5316\u3092\u3069\u3046\u8003\u3048\u308b\u304b<\/strong><\/h4>\n<p>IFRS\u9069\u7528\u306b\u304a\u3051\u308b\u6c7a\u7b97\u65e9\u671f\u5316\u306f\u3001\u3053\u306e\u30b8\u30ec\u30f3\u30de\u3092\u89e3\u6d88\u3059\u308b\u305f\u3081\u306e\u6253\u3061\u624b\u3068\u4f4d\u7f6e\u3065\u3051\u308b\u3079\u304d\u3067\u3042\u308b\u3068\u7b46\u8005\u306f\u8003\u3048\u308b\u3002<\/p>\n<p>\u5831\u544a\u671f\u65e5\u3092\u7dad\u6301\u3059\u308b\u304b\u65e9\u3081\u308b\u304b\u306f\u4f1a\u793e\u3068\u3057\u3066\u306e\u610f\u5411\u306b\u4f9d\u62e0\u3059\u308b\u3068\u601d\u308f\u308c\u308b\u304c\u3001\u91cd\u8981\u306a\u3053\u3068\u306f\u3001\u8ca1\u52d9\u60c5\u5831\u304c\u96c6\u8a08\u3055\u308c\u3066\u304b\u3089\u5831\u544a\u30fb\u958b\u793a\u307e\u3067\u306e\u5206\u6790\u306b\u5145\u3066\u3089\u308c\u308b\u6642\u9593\u3068\u5de5\u6570\u306e\u78ba\u4fdd\u3067\u3042\u308b\u3002<\/p>\n<p>\u305d\u306e\u305f\u3081\u306b\u306fIFRS\u7d44\u66ff\u3048\u3092\u542b\u3081\u3001\u8ca1\u52d9\u60c5\u5831\u306e\u4f5c\u6210\u4f5c\u696d\u306b\u3064\u3044\u3066\u306f\u6975\u529b\u7701\u529b\u5316\u3068\u6642\u9593\u77ed\u7e2e\u304c\u5fc5\u8981\u306b\u306a\u308b\u3002\u5834\u5408\u306b\u3088\u3063\u3066\u306f\u5358\u4f53\u6c7a\u7b97\u3084\u9023\u7d50\u6c7a\u7b97\u306e\u6240\u8981\u65e5\u6570\u3092IFRS\u9069\u7528\u524d\u4ee5\u4e0a\u306b\u65e9\u671f\u5316\u3059\u308b\u3053\u3068\u3082\u691c\u8a0e\u3059\u3079\u304d\u3060\u308d\u3046\u3002<\/p>\n<p><strong>\u3010\u56f3\u8868\uff12\u3000\u696d\u52d9\u8ca0\u62c5\u5272\u5408\u306e\u6539\u5584\u30a4\u30e1\u30fc\u30b8\u3011<\/strong><br \/>\n<a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2015\/06\/kensho_ifrsreport4-5-2.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-70661\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2015\/06\/kensho_ifrsreport4-5.png\" alt=\"\" width=\"345\" height=\"305\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2015\/06\/kensho_ifrsreport4-5.png 493w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2015\/06\/kensho_ifrsreport4-5-300x265.png 300w\" sizes=\"(max-width: 345px) 100vw, 345px\" \/><\/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>IFRS\u9069\u7528\u306b\u304a\u3051\u308b\u6c7a\u7b97\u65e9\u671f\u5316\u306b\u3064\u3044\u3066\u306e\u63a8\u9032\u30a2\u30d7\u30ed\u30fc\u30c1\u3084\u65bd\u7b56\u306e\u5177\u4f53\u7684\u306a\u8aac\u660e\u306b\u3064\u3044\u3066\u306f\u3001\u5148\u8ff0\u306e\u62d9\u8457\u300e<a title=\"\u30d7\u30ed\u30d5\u30a7\u30c3\u30b7\u30e7\u30f3\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\u3000\u66f8\u7c4d\u7d39\u4ecb\" href=\"https:\/\/profession-net.com\/bookstore\/s57004\/\" target=\"_blank\">\u65b0\u7248\u30fb\u6210\u529f\u3059\u308b\uff01IFRS\u5c0e\u5165\u30d7\u30ed\u30b8\u30a7\u30af\u30c8<\/a>\u300f\u306b\u8b72\u308b\u304c\u3001\u4f8b\u3048\u3070\u3001IFRS\u9069\u7528\u30ec\u30dd\u30fc\u30c8\u4e0a\u3067\u3082IFRS\u9069\u7528\u4e0a\u306e\u8ab2\u984c\u8a8d\u8b58\u304c\u5927\u304d\u3044\u3068\u3055\u308c\u3001\u3053\u308c\u307e\u3067\u306b\u3082\u8ff0\u3079\u305f\u300c\u9023\u7d50\u6c7a\u7b97\u30d7\u30ed\u30bb\u30b9\u30fb\u30b7\u30b9\u30c6\u30e0\u300d\u306e\u6539\u5584\u306b\u6ce8\u529b\u3059\u308b\u3053\u3068\u304c\u6709\u52b9\u306a\u5834\u5408\u304c\u591a\u3044\u3002<\/p>\n<p>\u9023\u7d50\u6c7a\u7b97\u30d7\u30ed\u30bb\u30b9\u3092\u7701\u529b\u5316\u30fb\u65e9\u671f\u5316\u3059\u308b\u30dd\u30a4\u30f3\u30c8\u3068\u3057\u3066\u306f\u3001<\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#B22222;\">\n\t\t<ul>\n<li>IFRS\u7d44\u66ff\u4ed5\u8a33\u4f5c\u6210\u306e\u81ea\u52d5\u5316<\/li>\n<li>\u30b0\u30eb\u30fc\u30d7\u4f1a\u793e\u8ca1\u52d9\u30c7\u30fc\u30bf\u306e\u81ea\u52d5\u53ce\u96c6<\/li>\n<li>\u5185\u90e8\u53d6\u5f15\u30fb\u50b5\u6a29\u50b5\u52d9\u7167\u5408\u306e\u52b9\u7387\u5316<\/li>\n<li>\u30de\u30cb\u30e5\u30a2\u30eb\u4ed5\u8a33\u306e\u81ea\u52d5\u5316<\/li>\n<\/ul>\n<\/div>\n<p>\u3068\u3044\u3063\u305f\u89b3\u70b9\u3067\u3001\u6700\u65b0\u306e\u9023\u7d50\u4f1a\u8a08\u30b7\u30b9\u30c6\u30e0\u306e\u5c0e\u5165\u3082\u542b\u3081\u305f\u691c\u8a0e\u304c\u5fc5\u8981\u3068\u306a\u308b\u3002<\/p>\n<p>\u307e\u305f\u3001\u6700\u7d42\u7684\u306a\u30ec\u30dd\u30fc\u30c6\u30a3\u30f3\u30b0\u306b\u3082\u76f4\u7d50\u3059\u308b\u30d7\u30ed\u30bb\u30b9\u3067\u3042\u308b\u305f\u3081\u3001\u7ba1\u7406\u9023\u7d50\u306b\u3064\u3044\u3066\u3082\u3042\u308f\u305b\u3066\u691c\u8a0e\u3059\u308b\u3053\u3068\u304c\u624b\u623b\u308a\u306a\u304f\u9032\u3081\u308b\u305f\u3081\u306b\u91cd\u8981\u3067\u3042\u308b\u3068\u8003\u3048\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 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\/>\n\u4f8b\u3048\u3070\u3001\u7d4c\u55b6\u8005\u304b\u3089\u300cIFRS\u9069\u7528\u3067\u304d\u305f\u3002\u4eca\u6708\u304b\u3089\u610f\u5473\u3042\u308b\u60c5\u5831\u3092\u6301\u3063\u3066\u6765\u3044\u3002\u300d\u3068\u8a00\u308f\u308c\u3066\u5bfe\u5fdc\u3067\u304d\u308b\u7d4c\u7406\u90e8\u9580\uff08\u307e\u305f\u306f\u7d4c\u55b6\u4f01\u753b\u90e8\u9580\uff09\u304c\u3069\u308c\u304f\u3089\u3044\u3042\u308b\u3060\u308d\u3046\u304b\u3002<br 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