{"id":71121,"date":"2015-06-11T10:30:27","date_gmt":"2015-06-11T01:30:27","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=71121"},"modified":"2015-06-11T10:25:18","modified_gmt":"2015-06-11T01:25:18","slug":"information-137","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/information-137\/","title":{"rendered":"\u30d7\u30ed\u30d5\u30a7\u30c3\u30b7\u30e7\u30f3\u30b8\u30e3\u30fc\u30ca\u30eb No.123\u304c\u516c\u958b\u3055\u308c\u307e\u3057\u305f\uff01\uff5e\u4eca\u9031\u306e\u304a\u85a6\u3081\u8a18\u4e8b\uff5e"},"content":{"rendered":"<div class=\"the-content text mb-0\"><p><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-44581 alignnone\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2014\/04\/PJ-top.png\" alt=\"\" width=\"650\" height=\"137\" \/><br \/>\n<img loading=\"lazy\" decoding=\"async\" class=\"wp-image-46737 alignnone\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2012\/09\/pj-image1.png\" alt=\"\" width=\"650\" height=\"383\" \/><\/p>\n<h3 style=\"text-align: center;\"><strong>2015\u5e746\u670811\u65e5\uff08\u6728\uff09AM10:30\u3001<br \/>\n<a title=\"Profession Journal No.123\" href=\"https:\/\/profession-net.com\/professionjournal\/page_backnumber\/?magazine_no=123&amp;magazine_date=20150611\">\u30d7\u30ed\u30d5\u30a7\u30c3\u30b7\u30e7\u30f3\u30b8\u30e3\u30fc\u30ca\u30eb \u00a0No.123<\/a>\u304c<br \/>\n\u516c\u958b\u3055\u308c\u307e\u3057\u305f\u3002<\/strong><\/h3>\n<p><a href=\"https:\/\/profession-net.com\/professionjournal\/profession-journal\/\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-44583 aligncenter\" title=\"\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2014\/04\/profession.gif\" alt=\"\" width=\"241\" height=\"37\" \/><\/a><br \/>\n<!--more--><\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 10px; border-radius: 10px;background-color:#F5F5F5;color:#432f2f;border-color:#432f2f;\">\n\t\t<h4 style=\"text-align: center;\"><span style=\"color: #432f2f;\"><strong>\u4eca\u9031\u306e\u304a\u85a6\u3081\u8a18\u4e8b<\/strong><\/span><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#432f2f;\"><\/div>\n<p>\u30ef\u30f3\u30c6\u30fc\u30de\u3092\uff13\u56de\u3067\u5207\u308a\u8fbc\u3080<strong>\u9152\u4e95\u514b\u5f66<\/strong>\u4e2d\u592e\u5927\u5b66\u6559\u6388\u306e\u300e\u6df1\u8aad\u307f\u79df\u7a0e\u6cd5\u300f\u3002<strong>\u79df\u7a0e\u6cd5\u4e0a\u306e\u300c\u8239\u8236\u300d\u306e\u6982\u5ff5<\/strong>\u306b\u3064\u3044\u3066\u53d6\u308a\u4e0a\u3052\u305f<a title=\"\u9152\u4e95\u514b\u5f66\u306e\u3008\u6df1\u8aad\u307f\u25c6\u79df\u7a0e\u6cd5\u3009\u3000\u3010\u7b2c30\u56de\u3011\u300c\u300c\u6d77\u6d0b\u6398\u524a\u88c5\u7f6e\u300d\u306f\u6240\u5f97\u7a0e\u6cd5\u4e0a\u306e\u300c\u8239\u8236\u300d\u306b\u5f53\u305f\u308b\u304b\uff1f\uff08\u305d\u306e\uff13\uff09\u300d\uff5e\u540c\u4e00\u7a0e\u6cd5\u5185\u90e8\u306b\u304a\u3051\u308b\u540c\u4e00\u7528\u8a9e\u306e\u89e3\u91c8\uff5e\" href=\"https:\/\/profession-net.com\/professionjournal\/income-article-128\/\" target=\"_blank\">\u6700\u7d42\u56de\u3092\u516c\u958b<\/a>\u3057\u307e\u3057\u305f\u3002<\/p>\n<p><strong>\u6d88\u8cbb\u7a0e\u306e\u8efd\u6e1b\u7a0e\u7387<\/strong>\u5c0e\u5165\u3092\u3081\u3050\u3063\u3066\u306f\u3001\u4e0e\u515a\u7a0e\u5236\u5354\u8b70\u4f1a\u3067\u306e\u8b70\u8ad6\u304c\u672c\u683c\u5316\u3057\u3066\u304a\u308a\u3001\u5bfe\u8c61\u54c1\u76ee\u306e\u7dda\u5f15\u304d\u304c\u6ce8\u76ee\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u3057\u304b\u3057\u3001\u4e16\u9593\u4e00\u822c\u306b\u6d78\u900f\u3057\u3066\u3044\u308b\u3053\u306e\u5236\u5ea6\u3078\u306e\u5370\u8c61\u306b\u3064\u3044\u3066\u306f\u3001\u6d88\u8cbb\u8005\u3068\u7a0e\u7406\u58eb\u7b49\u306e\u5b9f\u52d9\u5bb6\u306e\u9593\u3067\u5927\u304d\u306a\u5dee\u7570\u304c\u3042\u308a\u307e\u3059\u3002\u3053\u3053\u3067\u6539\u3081\u3066\u3001\u6d88\u8cbb\u7a0e\u306e<strong>\u8efd\u6e1b\u7a0e\u7387\uff08\u8907\u6570\u7a0e\u7387\uff09\u5236\u5ea6\u3068\u306f<\/strong>\u3069\u306e\u3088\u3046\u306a\u3082\u306e\u304b\u3001<strong>\u91d1\u4e95\u6075\u7f8e\u5b50\u7a0e\u7406\u58eb<\/strong>\u304c<a title=\"\u6d88\u8cbb\u7a0e\u306e\u8efd\u6e1b\u7a0e\u7387\u3092\u691c\u8a3c\u3059\u308b\u3000\u3010\u7b2c\uff11\u56de\u3011\u300c\u8efd\u6e1b\u7a0e\u7387\u306e\u691c\u8a0e\u306b\u81f3\u308b\u7d4c\u7def\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/consumption-article-75\/\" target=\"_blank\">\u5e83\u3044\u898b\u5730\u304b\u3089\u691c\u8a3c\u3092\u884c\u3046\u9023\u8f09<\/a>\u304c\u30b9\u30bf\u30fc\u30c8\u3057\u307e\u3057\u305f\uff08\u516810\u56de\u4e88\u5b9a\uff09\u3002<\/p>\n<p>\u76f8\u7d9a\u7a0e\u5897\u7a0e\u3092\u6a5f\u306b\u76f8\u7d9a\u5bfe\u7b56\u306e\u30de\u30fc\u30b1\u30c3\u30c8\u304c\u62e1\u5927\u3057\u3066\u3044\u307e\u3059\u3002\u5f93\u524d\u304b\u3089\u306e\u76f8\u7d9a\u5bfe\u7b56\u3068\u3057\u3066\u3001<strong>\u990a\u5b50\u7e01\u7d44\u3092\u4f7f\u3063\u305f\u7bc0\u7a0e\u5bfe\u7b56<\/strong>\u3068\u3044\u3046\u3082\u306e\u304c\u3042\u308a\u307e\u3059\u304c\u3001\u990a\u5b50\u7e01\u7d44\u306b\u4fc2\u308b\u898f\u5b9a\u306f<strong>\u6c11\u6cd5\u3084\u6238\u7c4d\u6cd5<\/strong>\u7b49\u306b\u3042\u308a\u3001<strong>\u8981\u4ef6\u3092\u5145\u305f\u3055\u306a\u3044\u990a\u5b50\u7e01\u7d44\u306f\u7121\u52b9<\/strong>\u3068\u3055\u308c\u305f\u88c1\u5224\u4f8b\u3082\u3042\u308a\u307e\u3059\u3002\u3053\u306e\u3088\u3046\u306a\u30ea\u30b9\u30af\u3092\u7406\u89e3\u3057\u305f\u3046\u3048\u3067\u3001<a title=\"\u990a\u5b50\u7e01\u7d44\u3092\u4f7f\u3063\u305f\u76f8\u7d9a\u5bfe\u7b56\u3068\u6cd5\u898f\u5236\u30fb\u624b\u7d9a\u306e\u30dd\u30a4\u30f3\u30c8\u3000\u3010\u7b2c\uff11\u56de\u3011\u300c\u990a\u5b50\u7e01\u7d44\u306e\u7a2e\u985e\u3068\u6210\u7acb\u8981\u4ef6\u30fb\u990a\u5b50\u7e01\u7d44\u304c\u8a8d\u3081\u3089\u308c\u306a\u304b\u3063\u305f\u88c1\u5224\u4f8b\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/law-100\/\" target=\"_blank\">\u6b63\u3057\u3044\u5b9f\u52d9\u77e5\u8b58\u304c\u8eab\u306b\u3064\u304f\u9023\u8f09<\/a>\u304c\u30b9\u30bf\u30fc\u30c8\u3057\u307e\u3057\u305f\u3002<\/p>\n<p>IFRS\u9069\u7528\u30ec\u30dd\u30fc\u30c8\u516c\u8868\u5f8c\u3001\u3044\u3061\u65e9\u304f\u9023\u8f09\u3092\u958b\u59cb\u3057\u305f<strong>\u300e\u3008\u691c\u8a3c\u3009IFRS\u30ec\u30dd\u30fc\u30c8\u300f<\/strong>\u306f\u4eca\u56de\u304c\u6700\u7d42\u56de\u3067\u3059\u3002\u30ec\u30dd\u30fc\u30c8\u7d50\u679c\u3092\u8e0f\u307e\u3048\u3001\u3042\u3089\u305f\u3081\u3066IFRS\u5c0e\u5165\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u306f\u3069\u3046\u9032\u3081\u308b\u3079\u304d\u304b\u30012011\u5e74\u306e\u81ea\u898b\u91d1\u878d\u62c5\u5f53\u5927\u81e3\u306b\u3088\u308bIFRS\u9069\u7528\u306b\u95a2\u3059\u308b\u767a\u8a00\u3092\u8e0f\u307e\u3048<a title=\"\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\uff15\u56de\u3011\u300cIFRS\u5c0e\u5165\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u306e\u9032\u3081\u65b9\u306b\u3064\u3044\u3066\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/ifrs-article-15\/\" target=\"_blank\">\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u3092\u4e2d\u65ad\u30fb\u7e2e\u5c0f\u3057\u305f\u4f01\u696d<\/a>\u306b\u8996\u70b9\u3092\u7d5e\u3063\u305f\u89e3\u8aac\u3092\u884c\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u305d\u306e\u4ed6\u3001<strong>\u30d7\u30ed\u30d5\u30a7\u30c3\u30b7\u30e7\u30f3\u30b8\u30e3\u30fc\u30ca\u30eb\u3067\u3057\u304b\u8aad\u3081\u306a\u3044<\/strong>\u8a18\u4e8b\u304c\u6e80\u8f09\u3067\u3059\uff01<\/p>\n<\/div>\n<p style=\"text-align: center;\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-medium wp-image-65628\" title=\"\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2015\/03\/pj-image2-206x300.png\" alt=\"\" width=\"206\" height=\"300\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2015\/03\/pj-image2-206x300.png 206w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2015\/03\/pj-image2.png 600w\" sizes=\"(max-width: 206px) 100vw, 206px\" \/>\u30d7\u30ed\u30d5\u30a7\u30c3\u30b7\u30e7\u30f3\u30b8\u30e3\u30fc\u30ca\u30eb\u306e\u30ea\u30fc\u30d5\u30ec\u30c3\u30c8\u306f<br \/>\n\u5168\u56fd\u306eTAC\u6821\u820e\u3067\u914d\u5e03\u4e2d\uff01<\/p>\n<p>&nbsp;<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:2px;border-color:#432f2f;\"><\/div>\n<p style=\"text-align: center;\"><strong><span style=\"color: #432f2f;\">\uff0d \u3054 \u6848 \u5185 \uff0d<\/span><\/strong><\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:2px;border-color:#432f2f;\"><\/div>\n<p>\u30d7\u30ed\u30d5\u30a7\u30c3\u30b7\u30e7\u30f3\u30b8\u30e3\u30fc\u30ca\u30eb\u306e\u89e3\u8aac\u8a18\u4e8b\u306f<span style=\"color: #b22222;\">\u6bce\u9031\u6728\u66dc\u65e5\uff08AM10:30\uff09<\/span>\u306b\u516c\u958b\u3057\u3001<a title=\"Profession Journal \u300a\u901f\u5831\u89e3\u8aac\u300b\" href=\"https:\/\/profession-net.com\/professionjournal\/category\/report\/\"><span style=\"color: #800080;\">\u300a\u901f\u5831\u89e3\u8aac\u300b<\/span><\/a>\u306b\u3064\u3044\u3066\u306f\u968f\u6642\u516c\u958b\u3057\u307e\u3059\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 0px; border-radius: 0px;background-color:#fdfbf6;color:#000000;border-color:#432f2f;\">\n\t\t<p><span style=\"color: #432f2f;\"><strong>\u30d7\u30ed\u30d5\u30a7\u30c3\u30b7\u30e7\u30f3\u30b8\u30e3\u30fc\u30ca\u30eb<\/strong><\/span>\u306f\u3001\u30d7\u30ed\u30d5\u30a7\u30c3\u30b7\u30e7\u30f3\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\u306e<strong>\u30d7\u30ec\u30df\u30a2\u30e0\u4f1a\u54e1\u5c02\u7528<\/strong>\u306e\u95b2\u89a7\u30b5\u30fc\u30d3\u30b9\u3067\u3059\uff08\u904e\u53bb\u306e\u8a18\u4e8b\u3082\u3059\u3079\u3066\u95b2\u89a7\u53ef\u80fd\uff09\u3002<\/p>\n<div class=\"\" style=\"text-align:center;\"><a class=\"button yellow_b \" href=\"\/about_member_and_premium\" target=\"_blank\"  style=\"background-color:#432f2f; color:#FFFFFF;font-family:georgia;font-weight:;-moz-border-radius: 5px; border-radius: 5px;#FFFFFF\" data-bg=\"#432f2f\" data-hoverbg=\"\" data-text=\"#FFFFFF\" data-texthover=\"\">\u3000\u21d2 \u4f1a\u54e1\u5236\u5ea6\u306b\u3064\u3044\u3066\u3000<\/a><\/div>\n<p>&nbsp;<\/p>\n<p><strong>\u3007\u4f1a\u54e1\u4fa1\u683c<\/strong>\uff1a<span style=\"text-decoration: underline;\">\u6708\u984d<span style=\"color: #b22222; text-decoration: underline;\"><strong>1,620\u5186<\/strong><\/span>\uff08\u7a0e\u8fbc\uff09<\/span>\uff08\u304a\u5f97\u306a\u5e74\u984d<span style=\"color: #b22222;\">16,200\u5186<\/span>\uff3b\u7a0e\u8fbc\uff3d\u30d7\u30e9\u30f3\u3082\u3042\u308a\u307e\u3059\u3002\uff09<br \/>\n<strong>\u3000\u3000<\/strong><a href=\"https:\/\/profession-net.com\/login_form\/?action=register\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-46003\" title=\"\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2014\/05\/register.gif\" alt=\"\" width=\"241\" height=\"37\" \/><\/a><\/p>\n<p><strong>\u3007<\/strong>\u300c\u4e00\u822c\u4f1a\u54e1\u300d\u306e\u65b9\u304c<strong>\u300c\u30d7\u30ec\u30df\u30a2\u30e0\u4f1a\u54e1\u300d\u3078\u79fb\u884c\u3059\u308b\u306b\u306f<\/strong>\u3001\u4e0b\u8a18\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<br 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\/><\/a><\/p>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>Web\u60c5\u5831\u8a8c Profession Journal\u306f\u3001\u30d7\u30ed\u30d5\u30a7\u30c3\u30b7\u30e7\u30f3\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\u306e\u30d7\u30ec\u30df\u30a2\u30e0\u4f1a\u54e1\u5c02\u7528\u306e\u95b2\u89a7\u30b5\u30fc\u30d3\u30b9\u3067\u3059\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":[370,484],"tags":[374],"backnumber":[],"series":[],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-04-15 15:23:47","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/71121"}],"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=71121"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/71121\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=71121"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=71121"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=71121"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=71121"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=71121"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}