{"id":81706,"date":"2015-11-10T13:52:08","date_gmt":"2015-11-10T04:52:08","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=81706"},"modified":"2015-11-10T13:56:47","modified_gmt":"2015-11-10T04:56:47","slug":"ifrs-report-15","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/ifrs-report-15\/","title":{"rendered":"\u300a\u901f\u5831\u89e3\u8aac\u300b \u4fee\u6b63\u56fd\u969b\u57fa\u6e96\u53ca\u3073\u6539\u6b63\u4f1a\u793e\u6cd5\u306b\u4fc2\u308b\u300c\u4f1a\u793e\u6cd5\u65bd\u884c\u898f\u5247\u30fb\u4f1a\u793e\u8a08\u7b97\u898f\u5247\u300d\u306e\u6539\u6b63\u6848\u304c\u30d1\u30d6\u30b3\u30e1\u306b"},"content":{"rendered":"
\u300a\u901f\u5831\u89e3\u8aac\u300b<\/strong><\/span><\/h5>\n

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 <\/p>\n

\u516c\u8a8d\u4f1a\u8a08\u58eb\u3000\u963f\u90e8\u3000\u5149\u6210<\/strong><\/p>\n

 <\/p>\n

\u2160\u3000\u306f\u3058\u3081\u306b<\/strong><\/h4>\n

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<\/h4>
\u3010\u53c2\u8003\u3011\u3000\u30d1\u30d6\u30ea\u30c3\u30af\u30b3\u30e1\u30f3\u30c8
\n\u300c\u300c\u4f1a\u793e\u6cd5\u65bd\u884c\u898f\u5247\u53ca\u3073\u4f1a\u793e\u8a08\u7b97\u898f\u5247\u306e\u4e00\u90e8\u3092\u6539\u6b63\u3059\u308b\u7701\u4ee4\u6848\u300d\u306b\u95a2\u3059\u308b\u610f\u898b\u52df\u96c6<\/a>\u300d
\n<\/div><\/div>\n

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\n\u610f\u898b\u52df\u96c6\u671f\u9593\u306f\u3001\u5e73\u621027\u5e7412\u6708\uff16\u65e5\u307e\u3067\u3067\u3042\u308b\u3002<\/p>\n

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\n\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>\n

\u2161\u3000\u4f1a\u793e\u8a08\u7b97\u898f\u5247\u306e\u6539\u6b63<\/strong><\/h4>\n

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\n\t\t

\u2460<\/span>\u3000\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u306e\u7528\u8a9e\u3001\u69d8\u5f0f\u53ca\u3073\u4f5c\u6210\u65b9\u6cd5\u306b\u95a2\u3059\u308b\u898f\u524794\u6761\u306e\u898f\u5b9a\u306b\u3088\u308a\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u306e\u7528\u8a9e\u3001\u69d8\u5f0f\u53ca\u3073\u4f5c\u6210\u65b9\u6cd5\u306b\u3064\u3044\u3066\u4fee\u6b63\u56fd\u969b\u57fa\u6e96\u306b\u5f93\u3046\u3053\u3068\u304c\u3067\u304d\u308b\u3082\u306e\u3068\u3055\u308c\u305f\u682a\u5f0f\u4f1a\u793e\u306e\u4f5c\u6210\u3059\u3079\u304d\u9023\u7d50\u8a08\u7b97\u66f8\u985e\u306f\u3001\u4fee\u6b63\u56fd\u969b\u57fa\u6e96\u306b\u5f93\u3063\u3066\u4f5c\u6210\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3002<\/p>\n

\u2461<\/span>\u3000\u9023\u7d50\u8a08\u7b97\u66f8\u985e\u306b\u306f\u3001\u4fee\u6b63\u56fd\u969b\u57fa\u6e96\u306b\u5f93\u3063\u3066\u4f5c\u6210\u3057\u305f\u9023\u7d50\u8a08\u7b97\u66f8\u985e\u3067\u3042\u308b\u65e8\u3092\u6ce8\u8a18\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3002<\/p>\n

\u2462<\/span>\u3000\u4f1a\u793e\u8a08\u7b97\u898f\u5247120\u6761\uff11\u9805\u5f8c\u6bb5\u53ca\u3073\uff13\u9805\u306e\u898f\u5b9a\u306f\u3001120\u6761\u306e\uff12\u7b2c\uff11\u9805\u306e\u5834\u5408\u306b\u3064\u3044\u3066\u6e96\u7528\u3059\u308b\u3002<\/p>\n<\/div>\n

\u300c\u7c73\u56fd\u57fa\u6e96\u3067\u4f5c\u6210\u3059\u308b\u9023\u7d50\u8a08\u7b97\u66f8\u985e\u306b\u95a2\u3059\u308b\u7279\u5247\u300d\u306f\u3001\u4f1a\u793e\u8a08\u7b97\u898f\u5247120\u6761\u306e\uff13\u3068\u3059\u308b\u4e88\u5b9a\u3067\u3042\u308b\u3002<\/p>\n

 <\/p>\n

\u2162\u3000\u4f1a\u793e\u6cd5\u65bd\u884c\u898f\u5247\u306e\u6539\u6b63<\/strong><\/h4>\n

\u5e73\u621027\u5e74\uff15\u6708\uff11\u65e5\u306b\u65bd\u884c\u3055\u308c\u305f\u6539\u6b63\u4f1a\u793e\u6cd5\u3092\u53d7\u3051\u3001\u4ee5\u4e0b\u306e\u6539\u6b63\u304c\u8ffd\u52a0\u7684\u306b\u4e88\u5b9a\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n

\n\t\t

\u2460<\/span>\u3000\u793e\u5916\u5f79\u54e1\u53ca\u3073\u793e\u5916\u53d6\u7de0\u5f79\u5019\u88dc\u8005\u306e\u8981\u4ef6<\/strong>\uff08\u4f1a\u793e\u6cd5\u65bd\u884c\u898f\u5247\uff12\u6761\uff13\u9805\uff15\u53f7\u30ed\uff08\uff12\uff09\u53ca\u3073\uff17\u53f7\u30ed\uff08\uff12\uff09\uff09<\/p>\n

\u21d2<\/span>\u4f1a\u793e\u6cd5399\u6761\u306e13\u7b2c\uff15\u9805\u306e\u793e\u5916\u53d6\u7de0\u5f79\u3067\u3042\u308b\u3053\u3068\u53c8\u306f\u540c\u9805\u306e\u793e\u5916\u53d6\u7de0\u5f79\u3067\u3042\u308b\u3082\u306e\u3068\u3059\u308b\u4e88\u5b9a\u304c\u3042\u308b\u3053\u3068\u3092\u52a0\u3048\u308b\u3002<\/p>\n

\u2461<\/span>\u3000\u682a\u4e3b\u7dcf\u4f1a\u53c2\u8003\u66f8\u985e\u306e\u8a18\u8f09\u4e8b\u9805<\/strong>\uff08\u4f1a\u793e\u6cd5\u65bd\u884c\u898f\u524773\u6761\uff11\u9805\uff13\u53f7\uff09<\/p>\n

\u21d2<\/span>\u76e3\u67fb\u7b49\u59d4\u54e1\u304c\u8b70\u6848\u306b\u3064\u304d\u4f1a\u793e\u6cd5399\u6761\u306e\uff15\u306e\u898f\u5b9a\u306b\u3088\u308a\u682a\u4e3b\u7dcf\u4f1a\u306b\u5831\u544a\u3092\u3059\u3079\u304d\u3068\u304d\u306f\u3001\u305d\u306e\u5831\u544a\u306e\u5185\u5bb9\u306e\u6982\u8981\u3092\u52a0\u3048\u308b\u3068\u3068\u3082\u306b\u3001\u6240\u8981\u306e\u6574\u5099\u3092\u884c\u3046\u3002<\/p>\n

\u2462<\/span>\u3000\u96fb\u78c1\u7684\u8a18\u9332\u306b\u8a18\u9332\u3055\u308c\u305f\u4e8b\u9805\u306e\u8868\u793a\u65b9\u6cd5<\/strong>\uff08\u4f1a\u793e\u6cd5\u65bd\u884c\u898f\u5247226\u676123\u53f7\uff09<\/p>\n

\u21d2<\/span>\u4f1a\u793e\u6cd5394\u6761\uff12\u9805\u3092\u540c\u6761\uff13\u9805\u306b\u304a\u3044\u3066\u6e96\u7528\u3059\u308b\u5834\u5408\u3092\u52a0\u3048\u308b\u3002<\/p>\n<\/div>\n

 <\/p>\n

\u2163\u3000\u9069\u7528\u6642\u671f\u7b49<\/strong><\/h4>\n

\u516c\u5e03\u306e\u65e5\u304b\u3089\u65bd\u884c\u3059\u308b\u4e88\u5b9a\u3067\u3042\u308b\u3002
\n\u6b21\u306e\u7d4c\u904e\u63aa\u7f6e\u304c\u8a2d\u3051\u3089\u308c\u308b\u4e88\u5b9a\u3067\u3042\u308b\u3002<\/p>\n

\n\t\t

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\u21d2<\/span>\u6539\u6b63\u5f8c\u306e\u4f1a\u793e\u8a08\u7b97\u898f\u5247120\u6761\u306e\uff12\u306e\u898f\u5b9a\u306f\u3001\u5e73\u621028\u5e74\uff13\u670831\u65e5\u4ee5\u5f8c\u306b\u7d42\u4e86\u3059\u308b\u9023\u7d50\u4f1a\u8a08\u5e74\u5ea6\u306b\u4fc2\u308b\u9023\u7d50\u8a08\u7b97\u66f8\u985e\u306b\u3064\u3044\u3066\u9069\u7528\u3057\u3001\u540c\u65e5\u524d\u306b\u7d42\u4e86\u3059\u308b\u9023\u7d50\u4f1a\u8a08\u5e74\u5ea6\u306b\u4fc2\u308b\u3082\u306e\u306b\u3064\u3044\u3066\u306f\u3001\u306a\u304a\u5f93\u524d\u306e\u4f8b\u306b\u3088\u308b\u3082\u306e\u3068\u3059\u308b\u3002<\/p>\n

<\/div>\n

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\n\u65bd\u884c\u65e5\u524d\u306b\u305d\u306e\u672b\u65e5\u304c\u5230\u6765\u3057\u305f\u4e8b\u696d\u5e74\u5ea6\u306e\u3046\u3061\u6700\u7d42\u306e\u3082\u306e\u306b\u4fc2\u308b\u682a\u5f0f\u4f1a\u793e\u306e\u4e8b\u696d\u5831\u544a\u306e\u8a18\u8f09\u53c8\u306f\u8a18\u9332\u306b\u3064\u3044\u3066\u306f\u3001\u306a\u304a\u5f93\u524d\u306e\u4f8b\u306b\u3088\u308b\u3082\u306e\u3068\u3059\u308b\u3002<\/p>\n<\/div>\n

\uff08\u4e86\uff09<\/p>\n<\/div>","protected":false},"excerpt":{"rendered":"

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