{"id":8394,"date":"2013-03-14T10:06:24","date_gmt":"2013-03-14T01:06:24","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=8394"},"modified":"2014-03-31T13:26:53","modified_gmt":"2014-03-31T04:26:53","slug":"management-24","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/management-24\/","title":{"rendered":"\u4f01\u696d\u306e\u9999\u6e2f\u9032\u51fa\u3092\u3081\u3050\u308b\u5b9f\u52d9\u30dd\u30a4\u30f3\u30c8\u3000\u3010\u7b2c\uff13\u56de\u3011\u300c\u9999\u6e2f\u306e\u4f1a\u8a08\u5236\u5ea6\u300d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h4 style=\"text-align: center;\"><strong>\u4f01\u696d\u306e\u9999\u6e2f\u9032\u51fa\u3092\u3081\u3050\u308b\u5b9f\u52d9\u30dd\u30a4\u30f3\u30c8<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u3010\u7b2c\uff13\u56de<\/strong>\u3011<\/h4>\n<h4 style=\"text-align: center;\">\u300c\u9999\u6e2f\u306e\u4f1a\u8a08\u5236\u5ea6\u300d<\/h4>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u30a2\u30fc\u30b9\u30bf\u30c3\u30af\u30b9\u7a0e\u7406\u58eb\u6cd5\u4eba<br \/>\n\u30a2\u30fc\u30b9\u30bf\u30c3\u30af\u30b9\u30fb\u30d3\u30b8\u30cd\u30b9\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\uff08\u9999\u6e2f\uff09\u6709\u9650\u516c\u53f8<br \/>\n\u7a0e\u7406\u58eb\u3000<strong>\u767d\u6c34\u3000\u5e79\u7bc4<\/strong><\/p>\n<p>&nbsp;<\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 10px; border-radius: 10px;background-color:#FFFFFF;color:#000000;border-color:#FF8C00;\">\n\t\t<p>\u4eca\u56de\u3088\u308a\u3001\u9999\u6e2f\u306b\u304a\u3051\u308b\u7a0e\u52d9\u30fb\u4f1a\u8a08\u30fb\u52b4\u52d9\u306b\u4fc2\u308b\u5236\u5ea6\u306e\u6982\u8981\u53ca\u3073\u7559\u610f\u70b9\u306b\u3064\u3044\u3066\u3001\u6700\u65b0\u4e8b\u60c5\u3092\u4ea4\u3048\u3066\u7d39\u4ecb\u3059\u308b\u3002\u65e5\u672c\u3068\u306e\u5236\u5ea6\u306e\u9055\u3044\u306b\u3064\u3044\u3066\u78ba\u8a8d\u3057\u3066\u3044\u305f\u3060\u304d\u305f\u3044\u3002<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<h4><strong>\u6982\u8981<\/strong><\/h4>\n<p>\u9999\u6e2f\u306b\u304a\u3051\u308b\u4f1a\u8a08\u51e6\u7406\u306e\u57fa\u6e96\u306b\u3064\u3044\u3066\u306f\u3001\u4e3b\u306b\u4f1a\u793e\u6cd5\uff08Companies Ordinance\uff09\u53ca\u3073\u9999\u6e2f\u8ca1\u52d9\u5831\u544a\u57fa\u6e96\uff08HKFRSs: Hong Kong Financial Reporting Standards\uff09\u306b\u3066\u5b9a\u3081\u3089\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>\u4f1a\u793e\u6cd5\u306b\u304a\u3044\u3066\u306f\u57fa\u672c\u4e8b\u9805\u304c\u898f\u5b9a\u3055\u308c\u3066\u3044\u308b\u306e\u307f\u3067\u3042\u308a\u3001\u5177\u4f53\u7684\u306a\u4f1a\u8a08\u51e6\u7406\u306e\u898f\u5b9a\u306f\u5b9a\u3081\u3089\u308c\u3066\u3044\u306a\u3044\u3002<\/p>\n<p>\u5b9f\u52d9\u4e0a\u306f\u3001\u4e3b\u306b\u9999\u6e2f\u516c\u8a8d\u4f1a\u8a08\u58eb\u5354\u4f1a\uff08HKICPA: Hong Kong Institute of Certified Public Accountants\uff09\u306b\u3088\u3063\u3066\u5b9a\u3081\u3089\u308c\u308b\u4f1a\u8a08\u57fa\u6e96\u306b\u5f93\u3044\u4f1a\u8a08\u51e6\u7406\u3092\u884c\u3046\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4><strong>\u9999\u6e2f\u306e\u4f1a\u793e\u6cd5\u306b\u304a\u3051\u308b\u898f\u5b9a<\/strong><\/h4>\n<p>\u9999\u6e2f\u306e\u4f1a\u793e\u6cd5\u306b\u304a\u3051\u308b\u4f1a\u8a08\u95a2\u9023\u306e\u898f\u5b9a\u306f\u3001\u65e5\u672c\u306e\u4f1a\u793e\u6cd5\u300c\u7b2c\u4e94\u7ae0\u3000\u8a08\u7b97\u7b49\u300d\u306b\u76f8\u5f53\u3059\u308b\u898f\u5b9a\u3067\u3042\u308a\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u57fa\u672c\u4e8b\u9805\u304c\u898f\u5b9a\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p><strong>\uff11\uff09\u3000\u4f1a\u8a08\u5e33\u7c3f\u306e\u4f5c\u6210\u7fa9\u52d9<\/strong><br \/>\n\u3059\u3079\u3066\u306e\u4f1a\u793e\u306f\u4f1a\u8a08\u5e33\u7c3f\u3092\u9069\u5207\u306b\u4f5c\u6210\u3057\u3001\u539f\u5247\u3068\u3057\u3066\u767b\u8a18\u4f4f\u6240\u306b\u4fdd\u7ba1\u3057\u3001\u5e38\u306b\u53d6\u7de0\u5f79\u306e\u95b2\u89a7\u306b\u4f9b\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u72b6\u614b\u306b\u3057\u3066\u304a\u304f\u5fc5\u8981\u304c\u3042\u308b\u3002<!--more--><\/p>\n<p><strong>\uff12\uff09\u3000\u4f1a\u8a08\u5e33\u7c3f\u306e\u4fdd\u7ba1\u671f\u9593<\/strong><br \/>\n\u4f1a\u8a08\u5e33\u7c3f\u306f\u6c7a\u7b97\u65e5\u5f8c\uff17\u5e74\u9593\u4fdd\u7ba1\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3002<\/p>\n<p><strong>\uff13\uff09\u3000\u9023\u7d50\u8ca1\u52d9\u8af8\u8868<\/strong><br \/>\n\u5b50\u4f1a\u793e\u3092\u6301\u3064\u4f1a\u793e\u306f\u3001\u4e00\u5b9a\u306e\u8981\u4ef6\u306b\u8a72\u5f53\u3059\u308b\u5834\u5408\u3092\u9664\u304d\u3001\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u3092\u4f5c\u6210\u3059\u308b\u3053\u3068\u304c\u8981\u6c42\u3055\u308c\u308b\u3002<\/p>\n<p><strong>\uff14\uff09\u3000\u53d6\u7de0\u5f79\u5831\u544a\u66f8<em>\uff08Directors\u2019 Report\uff09<\/em><\/strong><br \/>\n\u53d6\u7de0\u5f79\u306f\u3001\u53d6\u7de0\u5f79\u304c\u958b\u793a\u3059\u3079\u304d\u3068\u8003\u3048\u308b\u5f53\u671f\u4e2d\u306e\u91cd\u8981\u306a\u4e8b\u9805\u306a\u3069\u306b\u3064\u3044\u3066\u8a18\u8f09\u3057\u305f\u53d6\u7de0\u5f79\u5831\u544a\u66f8\u3092\u4f5c\u6210\u3057\u3001\u53d6\u7de0\u5f79\u4f1a\u306e\u627f\u8a8d\u3092\u5f97\u308b\u5fc5\u8981\u304c\u3042\u308b\u3002<\/p>\n<p><strong>\uff15\uff09\u3000\u4f1a\u8a08\u76e3\u67fb<\/strong><br \/>\n\u3059\u3079\u3066\u306e\u4f1a\u793e\u306f\u4f1a\u8a08\u76e3\u67fb\u4eba\u3092\u682a\u4e3b\u7dcf\u4f1a\u3067\u4efb\u547d\u3057\u3001\u4efb\u547d\u3055\u308c\u305f\u76e3\u67fb\u4eba\u306b\u3088\u308a\u6c7a\u7b97\u671f\u3054\u3068\u306b\u4f1a\u8a08\u76e3\u67fb\u304c\u884c\u308f\u308c\u76e3\u67fb\u5831\u544a\u66f8\u304c\u4f5c\u6210\u3055\u308c\u308b\u3002<br \/>\n\u76e3\u67fb\u5831\u544a\u66f8\u306f\u3001\u682a\u4e3b\u7dcf\u4f1a\u306e\u627f\u8a8d\u3092\u5f97\u308b\u5fc5\u8981\u304c\u3042\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4><strong>\u9999\u6e2f\u306e\u4f1a\u8a08\u57fa\u6e96\u306b\u304a\u3051\u308b\u898f\u5b9a<\/strong><\/h4>\n<p><strong>\uff11\uff09\u3000\u9999\u6e2f\u8ca1\u52d9\u5831\u544a\u57fa\u6e96<\/strong><br \/>\n<em><strong>\uff08HKFRSs: Hong Kong Financial Reporting Standards\uff09<\/strong><\/em><br \/>\n\u9999\u6e2f\u306e\u4f1a\u8a08\u57fa\u6e96\u306f\u3001\u9999\u6e2f\u8ca1\u52d9\u5831\u544a\u57fa\u6e96\uff08HKFRSs: Hong Kong Financial Reporting Standards\uff09\u3068\u547c\u3070\u308c\u3001\u4e00\u822c\u76ee\u7684\u8ca1\u52d9\u8af8\u8868\u306b\u304a\u3044\u3066\u91cd\u8981\u306a\u53d6\u5f15\u53ca\u3073\u4e8b\u8c61\u3092\u53d6\u6271\u3046\u8a8d\u8b58\u3001\u6e2c\u5b9a\u3001\u8868\u793a\u53ca\u3073\u958b\u793a\u8981\u4ef6\u304c\u898f\u5b9a\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>\u9999\u6e2f\u8ca1\u52d9\u5831\u544a\u57fa\u6e96\uff08HKFRSs\uff09\u306f\u3001\u9999\u6e2f\u516c\u8a8d\u4f1a\u8a08\u58eb\u5354\u4f1a\uff08HKICPA\uff09\u306b\u3088\u308a\u8a2d\u5b9a\u3055\u308c\u308b\u9999\u6e2f\u8ca1\u52d9\u5831\u544a\u57fa\u6e96\uff08HKFRSs\uff09\u3001\u9999\u6e2f\u4f1a\u8a08\u57fa\u6e96\uff08HKASs: Hong Kong Accounting Standards\uff09\u3001\u53ca\u3073\u3053\u308c\u3089\u306e\u89e3\u91c8\u6307\u91dd\u306e\u7dcf\u79f0\u3067\u3042\u308a\u300113\u306e\u8ca1\u52d9\u5831\u544a\u57fa\u6e96\u300141\u306e\u4f1a\u8a08\u57fa\u6e96\u53ca\u3073\u3053\u308c\u3089\u306e\u89e3\u91c8\u6307\u91dd\u304b\u3089\u69cb\u6210\u3055\u308c\u3066\u3044\u308b\uff08\u8a73\u7d30\u306f\u8ad6\u672b\u306e<a href=\"#no1\">\u6dfb\u4ed8\u8cc7\u6599<\/a>\u53c2\u7167\uff09\u3002<\/p>\n<p><strong>\uff12\uff09\u3000\u56fd\u969b\u8ca1\u52d9\u5831\u544a\u57fa\u6e96\uff08IFRSs: International Financial Reporting Standards\uff09\u3078\u306e\u30b3\u30f3\u30d0\u30fc\u30b8\u30a7\u30f3\u30b9<\/strong><br \/>\n\u65e5\u672c\u306b\u304a\u3051\u308b\u56fd\u969b\u8ca1\u52d9\u5831\u544a\u57fa\u6e96\uff08IFRSs\uff09\u306e\u5f37\u5236\u9069\u7528\u306f\u4e0d\u900f\u660e\u3068\u306a\u3063\u3066\u3044\u308b\u4e00\u65b9\u3067\u3001\u9999\u6e2f\u306b\u304a\u3044\u3066\u306f\u9999\u6e2f\u8ca1\u52d9\u5831\u544a\u57fa\u6e96\uff08HKFRSs\uff09\u306eIFRSs\u3078\u306e\u30b3\u30f3\u30d0\u30fc\u30b8\u30a7\u30f3\u30b9\u3092\u5b8c\u4e86\u3055\u305b\u3066\u304a\u308a\u30012005\u5e74\uff11\u6708\uff11\u65e5\u3088\u308a\u9069\u7528\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>HKFRSs\u306e\u69cb\u6210\u306fIFRSs\u3068\u4e00\u81f4\u3057\u3066\u304a\u308a\u3001\u307e\u305f\u305d\u306e\u5185\u5bb9\u306b\u304a\u3044\u3066\u3082\u307b\u307c\u540c\u7b49\u306e\u3082\u306e\u3068\u306a\u3063\u3066\u3044\u308b\uff08\u8a73\u7d30\u306f\u8ad6\u672b\u306e<a href=\"#no1\">\u6dfb\u4ed8\u8cc7\u6599<\/a>\u53c2\u7167\uff09\u3002<\/p>\n<p>\u3057\u305f\u304c\u3063\u3066\u3001HKFRSs\u306b\u3064\u3044\u3066\u65e5\u672c\u8a9e\u3067\u89e3\u8aac\u3057\u3066\u3044\u308b\u5b9f\u52d9\u66f8\u306f\u307b\u3068\u3093\u3069\u306a\u3044\u304c\u3001IFRSs\u306e\u89e3\u8aac\u66f8\u306b\u3066\u6982\u306d\u4ee3\u7528\u3059\u308b\u3053\u3068\u304c\u53ef\u80fd\u3067\u3042\u308b\u3002<\/p>\n<p><strong>\uff13\uff09\u3000\u4f5c\u6210\u304c\u8981\u6c42\u3055\u308c\u308b\u8ca1\u52d9\u8af8\u8868<\/strong><br \/>\n\u30fb\u8ca1\u653f\u72b6\u614b\u8a08\u7b97\u66f8\uff08A statement of financial position\uff09<br \/>\n\u30fb\u5305\u62ec\u5229\u76ca\u8a08\u7b97\u66f8\uff08A statement of comprehensive income\uff09<br \/>\n\u30fb\u682a\u4e3b\u6301\u5206\u5909\u52d5\u8a08\u7b97\u66f8\uff08A statement of changes in equity\uff09<br \/>\n\u30fb\u30ad\u30e3\u30c3\u30b7\u30e5\u30fb\u30d5\u30ed\u30fc\u8a08\u7b97\u66f8\uff08A statement of cash flows\uff09<br \/>\n\u30fb\u4f1a\u8a08\u65b9\u91dd\u53ca\u3073\u6ce8\u8a18\uff08Accounting policies and explanatory notes\uff09<\/p>\n<p><strong>\uff14\uff09\u3000\u4e2d\u5c0f\u4f01\u696d\u5411\u3051\u4f1a\u8a08\u57fa\u6e96<\/strong><br \/>\n\u9999\u6e2f\u306b\u304a\u3044\u3066\u306f\u3001\u4e2d\u5c0f\u4f01\u696d\u5411\u3051\u306e\u4f1a\u8a08\u57fa\u6e96\u3068\u3057\u3066\u3001\u4e2d\u5c0f\u4f01\u696d\u306b\u95a2\u9023\u306e\u4f4e\u3044\u9805\u76ee\u3092\u524a\u9664\u3059\u308b\u306a\u3069HKFRSs\u3092\u5927\u5e45\u306b\u7c21\u7d20\u5316\u3057\u305f\u4ee5\u4e0b\u306e\u4f1a\u8a08\u57fa\u6e96\u304c\u8a2d\u3051\u3089\u308c\u3066\u3044\u308b\u3002<br \/>\n<strong><\/strong><\/p>\n<p><strong>\u2460\u3000\u4e2d\u5c0f\u4f01\u696d\u5411\u3051\u8ca1\u52d9\u5831\u544a\u30d5\u30ec\u30fc\u30e0\u30ef\u30fc\u30af\u53ca\u3073\u8ca1\u52d9\u5831\u544a\u57fa\u6e96<\/strong><br \/>\n<strong><em>\uff08SME-FRF &amp; SME-FRS: Small and Medium-sized Entity Financial Reporting Framework and Financial Reporting Standard\uff09<\/em><\/strong><br \/>\n2005\u5e74\uff11\u6708\uff11\u65e5\u3088\u308a\u9069\u7528\u3068\u306a\u3063\u3066\u304a\u308a\u3001\u79c1\u7684\u4f1a\u793e\uff08\u2460\u682a\u4e3b\u306e\u682a\u5f0f\u8b72\u6e21\u306b\u5236\u9650\u304c\u3042\u308b\u3001\u2461\u682a\u4e3b\u6570\u304c50\u4eba\u4ee5\u4e0b\u306b\u9650\u5b9a\u3055\u308c\u3066\u3044\u308b\u3001\u2462\u682a\u5f0f\u30fb\u793e\u50b5\u306e\u516c\u52df\u304c\u7981\u6b62\u3055\u308c\u3066\u3044\u308b\u3001\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3059\u4f1a\u793e\uff09\u3067\u3001\u305d\u306e\u3059\u3079\u3066\u306e\u682a\u4e3b\u306e\u66f8\u9762\u306b\u3088\u308b\u540c\u610f\u3092\u5f97\u3066\u3044\u308b\u306a\u3069\u306e\u4e00\u5b9a\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3059\u4f1a\u793e\u306b\u9069\u7528\u3067\u304d\u308b\u3002<\/p>\n<p><strong>\u2461\u3000\u975e\u516c\u958b\u4f01\u696d\u5411\u3051\u9999\u6e2f\u8ca1\u52d9\u5831\u544a\u57fa\u6e96<\/strong><br \/>\n<em><strong>\uff08HKFRS for PE: Hong Kong Financial Reporting Standards for Private Entities\uff09<\/strong><\/em><br \/>\n2009\u5e74\uff17\u6708\u306b\u516c\u8868\u3055\u308c\u305f\u4e2d\u5c0f\u4f01\u696d\u5411\u3051IFRS\uff08IFRS for SMEs\uff09\u3092\u53d7\u3051\u3066\u3001\u9999\u6e2f\u5411\u3051\u306b\u4fee\u6b63\u304c\u52a0\u3048\u3089\u308c\u305fHKFRS for PE \u304c2010\u5e74\uff14\u670830\u65e5\u3088\u308a\u9069\u7528\u3068\u306a\u3063\u3066\u3044\u308b\u3002<br \/>\n\u516c\u7684\u8aac\u660e\u8cac\u4efb\u3092\u6709\u3057\u306a\u3044\u4f1a\u793e\uff08\u793e\u50b5\u53c8\u306f\u8cc7\u672c\u304c\u516c\u958b\u5e02\u5834\u3067\u53d6\u5f15\u3055\u308c\u306a\u3044\u4f1a\u793e\u306a\u3069\uff09\u3067\u5916\u90e8\u5229\u7528\u8005\u306b\u4e00\u822c\u76ee\u7684\u8ca1\u52d9\u8af8\u8868\u3092\u516c\u8868\u3057\u3066\u3044\u308b\u306a\u3069\u306e\u4e00\u5b9a\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3059\u4f1a\u793e\u306b\u9069\u7528<span id=\"no1\">\u3067\u304d\u308b\u3002<\/span><\/p>\n<p style=\"text-align: left;\"><div class=\"box_ box clear\" style=\"font-size:14px; line-height:24px;background-color:#DCDCDC;color:#000000;border-color:#000000;\">\n\t\t<p><span style=\"color: #800000;\"><strong>\u3010\u6dfb\u4ed8\u8cc7\u6599\u3011<\/strong><\/span><br \/>\n<strong><\/strong><\/p>\n<p style=\"text-align: center;\"><strong>\u9999\u6e2f\u8ca1\u52d9\u5831\u544a\u57fa\u6e96\u3068\u56fd\u969b\u8ca1\u52d9\u5831\u544a\u57fa\u6e96\u3068\u306e\u5bfe\u7167\u8868\uff082012\u5e74\uff16\u670830\u65e5\u73fe\u5728\uff09<\/strong><br \/>\n\u203b\u753b\u50cf\u3092\u30af\u30ea\u30c3\u30af\u3059\u308b\u3068\u3001PDF\u30d5\u30a1\u30a4\u30eb\u304c\u958b\u304d\u307e\u3059\u3002<a title=\"Profession Journal\" href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2013\/02\/Hong-Kong3-1-Profession-Journal.pdf\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-8396 aligncenter\" title=\"\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2013\/02\/Hong-Kong3-1-Profession-Journal.png\" alt=\"\" width=\"530\" height=\"671\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2013\/02\/Hong-Kong3-1-Profession-Journal.png 530w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2013\/02\/Hong-Kong3-1-Profession-Journal-236x300.png 236w\" sizes=\"(max-width: 530px) 100vw, 530px\" \/><\/a><\/p>\n<\/div>\n<p style=\"text-align: right;\">\uff08\u4e86\uff09<\/p>\n<p style=\"text-align: left;\"><div class=\"box_info box clear\" style=\"font-size:13px; line-height:23px;\">\n\t\t<p>\u300c\u4f01\u696d\u306e\u9999\u6e2f\u9032\u51fa\u3092\u3081\u3050\u308b\u5b9f\u52d9\u30dd\u30a4\u30f3\u30c8\u300d\u306f\u3001\u6bce\u6708\u7b2c\uff12\u9031\u306b\u63b2\u8f09\u3057\u307e\u3059\u3002<\/p>\n<\/div>\n<div class=\"box_note box clear\" style=\"font-size:14px; line-height:24px;\">\n\t\t<p><strong>\u3010\u53c2\u8003\u3011\u00a0<\/strong>\u9999\u6e2f\u306b\u304a\u3051\u308b\u65e5\u7cfb\u4f01\u696d\u306e\u6700\u65b0\u60c5\u5831\u306b\u3064\u3044\u3066\u306f\u3001\u4e0b\u8a18\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<br \/>\nProfession Journal\u95a2\u9023\u8a18\u4e8b<br \/>\n\u30fb<a title=\"Profession Journal\" href=\"https:\/\/profession-net.com\/professionjournal\/reading\/\" target=\"_blank\">\u9999\u6e2f\u3068\u65e5\u7cfb\u4f01\u696d\u3092\u3081\u3050\u308b\u6700\u65b0\u4e8b\u60c5\u2460\u3000\u201cExciting Hong Kong\u201d<\/a>\u3000\uff08\u767d\u6c34\u5e79\u7bc4\uff09<br \/>\n\u30fb<a title=\"Profession Journal\" href=\"https:\/\/profession-net.com\/professionjournal\/reading-2\/\" target=\"_blank\">\u9999\u6e2f\u3068\u65e5\u7cfb\u4f01\u696d\u3092\u3081\u3050\u308b\u6700\u65b0\u4e8b\u60c5\u2461\u3000\u5909\u5316\u3059\u308b\u65e5\u7cfb\u4f01\u696d\u306e\u9032\u51fa\u72b6\u6cc1<\/a>\u3000\uff08\u767d\u6c34\u5e79\u7bc4\uff09<\/p>\n<\/div>\n<\/p><\/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 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 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>\u9999\u6e2f\u306b\u304a\u3051\u308b\u4f1a\u8a08\u51e6\u7406\u306e\u57fa\u6e96\u306b\u3064\u3044\u3066\u306f\u3001\u4e3b\u306b\u4f1a\u793e\u6cd5\uff08Companies Ordinance\uff09\u53ca\u3073\u9999\u6e2f\u8ca1\u52d9\u5831\u544a\u57fa\u6e96\uff08HKFRSs: Hong Kong Financial Reporting Standards\uff09\u306b\u3066\u5b9a\u3081\u3089\u308c\u3066\u3044\u308b\u3002<br \/>\n\u4f1a\u793e\u6cd5\u306b\u304a\u3044\u3066\u306f\u57fa\u672c\u4e8b\u9805\u304c\u898f\u5b9a\u3055\u308c\u3066\u3044\u308b\u306e\u307f\u3067\u3042\u308a\u3001\u5177\u4f53\u7684\u306a\u4f1a\u8a08\u51e6\u7406\u306e\u898f\u5b9a\u306f\u5b9a\u3081\u3089\u308c\u3066\u3044\u306a\u3044\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":[169,293],"tags":[446,347],"backnumber":[1685],"series":[1061],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-07-26 04:13:28","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/8394"}],"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=8394"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/8394\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=8394"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=8394"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=8394"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=8394"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=8394"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}