{"id":92698,"date":"2016-04-01T16:07:44","date_gmt":"2016-04-01T07:07:44","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=92698"},"modified":"2016-04-01T16:04:08","modified_gmt":"2016-04-01T07:04:08","slug":"ifrs-report-17","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/ifrs-report-17\/","title":{"rendered":"\u300a\u901f\u5831\u89e3\u8aac\u300b \u91d1\u878d\u5e81\u3001\u300c\u56fd\u969b\u4f1a\u8a08\u57fa\u6e96\uff08IFRS\uff09\u306b\u57fa\u3065\u304f\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u306e\u958b\u793a\u4f8b\u300d\u3092\u516c\u8868\uff5eIFRS\u9069\u7528\u4f01\u696d\u306e\u5b9f\u969b\u306e\u958b\u793a\u4f8b\u3084\u6700\u8fd1\u306eIFRS\u6539\u8a02\u3092\u53cd\u6620\uff5e"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h5><span style=\"color: #993366;\"><strong>\u300a\u901f\u5831\u89e3\u8aac\u300b<\/strong><\/span><\/h5>\n<h4 style=\"text-align: center;\"><strong>\u91d1\u878d\u5e81\u3001\u300c\u56fd\u969b\u4f1a\u8a08\u57fa\u6e96\uff08IFRS\uff09\u306b\u57fa\u3065\u304f\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u306e\u958b\u793a\u4f8b\u300d\u3092\u516c\u8868<\/strong><\/h4>\n<h5 style=\"text-align: center;\"><strong>\uff5eIFRS\u9069\u7528\u4f01\u696d\u306e\u5b9f\u969b\u306e\u958b\u793a\u4f8b\u3084\u6700\u8fd1\u306eIFRS\u6539\u8a02\u3092\u53cd\u6620\uff5e<\/strong><\/h5>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u516c\u8a8d\u4f1a\u8a08\u58eb\u3000<strong>\u963f\u90e8\u3000\u5149\u6210<\/strong><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2160\u3000\u306f\u3058\u3081\u306b<\/strong><\/h4>\n<p>\u5e73\u621028\u5e74\uff13\u670831\u65e5\u3001\u91d1\u878d\u5e81\u306f\u3001\u300c\u56fd\u969b\u4f1a\u8a08\u57fa\u6e96\uff08IFRS\uff09\u306b\u57fa\u3065\u304f\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u306e\u958b\u793a\u4f8b\u300d\u3092\u516c\u8868\u3057\u305f\u3002<\/p>\n<p>\u300c\u56fd\u969b\u4f1a\u8a08\u57fa\u6e96\u306b\u57fa\u3065\u304f\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u306e\u958b\u793a\u4f8b\u300d\u306f\u3001\u5e73\u621021\u5e7412\u6708\u306b\u516c\u8868\u3055\u308c\u3066\u3044\u308b\u304c\u3001\u4eca\u822c\u3001\u305d\u308c\u3092\u6539\u8a02\u3057\u3001\u300cIFRS\u306b\u57fa\u3065\u304f\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u306e\u958b\u793a\u4f8b\u300d\u3068\u3057\u3066\u516c\u8868\u3059\u308b\u3082\u306e\u3067\u3042\u308b\u3002<!--more--><\/p>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\u3010\u53c2\u8003\u3011\u3000\u91d1\u878d\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8<br \/>\n\u300c<a title=\"\u91d1\u878d\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.fsa.go.jp\/news\/27\/sonota\/20160331-5.html\" target=\"_blank\">\u56fd\u969b\u4f1a\u8a08\u57fa\u6e96\uff08IFRS\uff09\u306b\u57fa\u3065\u304f\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u306e\u958b\u793a\u4f8b\u306e\u516c\u8868\u306b\u3064\u3044\u3066<\/a>\u300d<br \/>\n<\/div><\/div>\n<p>\u958b\u793a\u4f8b\u306b\u610f\u898b\u304c\u3042\u308b\u5834\u5408\u306b\u306f\u3001\u5e73\u621028\u5e74\uff19\u670830\u65e5\u307e\u3067\u306b\u304a\u5bc4\u305b\u3044\u305f\u3060\u304d\u305f\u3044\u3068\u306e\u3053\u3068\u3067\u3042\u308b\u3002<br \/>\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>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2161\u3000\u4e3b\u306a\u30dd\u30a4\u30f3\u30c8<\/strong><\/h4>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff11\u3000\u6539\u8a02\u306e\u30dd\u30a4\u30f3\u30c8<\/strong><\/h4>\n<p>\u6539\u8a02\u306e\u30dd\u30a4\u30f3\u30c8\u306f\u6b21\u306e\u3068\u304a\u308a\u3067\u3042\u308b\u3002<\/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:#CD853F;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #cd853f;\">\u2460<\/span>\u3000\u6700\u65b0\u306eIFRS\u306b\u5bfe\u5fdc\uff08IFRS\u7b2c\uff19\u53f7\u300c\u91d1\u878d\u5546\u54c1\u300d\u306e\u6539\u8a02\u306a\u3069\u5e73\u621028\u5e74\uff13\u6708\u671f\u307e\u3067\u306eIFRS\u306e\u6539\u8a02\u3092\u53cd\u6620\uff09<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #cd853f;\">\u2461<\/span>\u3000IFRS\u306e\u898f\u5b9a\u306b\u57fa\u3065\u304f\u8aac\u660e\u306e\u5145\u5b9f\uff08\u4f01\u696d\u304cIFRS\u306b\u57fa\u3065\u304f\u958b\u793a\u3092\u691c\u8a0e\u3059\u308b\u969b\u306e\u7406\u89e3\u304c\u6df1\u307e\u308b\u3088\u3046\u3001\u8868\u5f62\u5f0f\u306b\u3088\u308b\u958b\u793a\u4f8b\u3068\u6839\u62e0\u3068\u306a\u308bIFRS\u306e\u898f\u5b9a\u3068\u3092\u7d50\u3073\u3064\u3051\u308b\u8aac\u660e\u3092\u5145\u5b9f\uff09<\/p>\n<\/div>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff12\u3000\u958b\u793a\u4f8b\u306e\u30dd\u30a4\u30f3\u30c8<\/strong><\/h4>\n<p>\u958b\u793a\u4f8b\u306f\u8868\u7d19\u3092\u542b\u3081\u3066140\u30da\u30fc\u30b8\u306b\u53ca\u3076\u3082\u306e\u3067\u3042\u308b\u3002<br \/>\n\u958b\u793a\u4f8b\u306e\u5229\u7528\u306b\u3042\u305f\u3063\u3066\u306e\u4e3b\u306a\u7559\u610f\u4e8b\u9805\u3068\u3057\u3066\u3001\u6b21\u306e\u3053\u3068\u304c\u8ff0\u3079\u3089\u308c\u3066\u3044\u308b\u3002<\/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:#666699;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #666699;\">\u2460<\/span>\u3000\u958b\u793a\u4f8b\u306f\u4f8b\u793a\u3067\u3042\u308a\u3001IFRS\u306b\u57fa\u3065\u304f\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u306e\u69d8\u5f0f\u53ca\u3073\u5185\u5bb9\u3092\u62d8\u675f\u3059\u308b\u3082\u306e\u3067\u306f\u306a\u3044\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #666699;\">\u2461<\/span>\u3000\u6211\u304c\u56fd\u306eIFRS\u4efb\u610f\u9069\u7528\u4f01\u696d\u306e\u5b9f\u969b\u306e\u958b\u793a\u3092\u8e0f\u307e\u3048\u3001\u4e00\u822c\u7684\u306b\u6211\u304c\u56fd\u306e\u4e8b\u696d\u4f1a\u793e\u306b\u95a2\u9023\u6027\u306e\u9ad8\u3044\u3068\u8003\u3048\u3089\u308c\u308b\u4e8b\u9805\u3092\u4f8b\u793a\u3057\u3066\u3044\u308b\u304c\u3001\u500b\u3005\u306e\u4f01\u696d\u306e\u4e8b\u696d\u5185\u5bb9\u3084\u91cd\u8981\u6027\u7b49\u306b\u3088\u3063\u3066\u306f\u3001\u5fc5\u9808\u306e\u958b\u793a\u3092\u6c42\u3081\u308b\u3082\u306e\u3067\u306f\u306a\u304f\u3001\u307e\u305f\u3001IFRS\u306b\u57fa\u3065\u304d\u958b\u793a\u3059\u3079\u304d\u4e8b\u9805\u3092\u5fc5\u305a\u3057\u3082\u3059\u3079\u3066\u7db2\u7f85\u3059\u308b\u3082\u306e\u3067\u306f\u306a\u3044\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #666699;\">\u2462<\/span>\u3000\u958b\u793a\u4f8b\u3067\u306f\u3001\u8868\u5f62\u5f0f\u306b\u3088\u308b\u8a18\u8f09\u4f8b\u3092\u793a\u3059\u3053\u3068\u3068\u3057\u3066\u304a\u308a\u3001\u6587\u7ae0\u5f62\u5f0f\u306b\u3088\u308b\u8a18\u8f09\u4f8b\u306b\u3064\u3044\u3066\u306f\u3001\u5b9a\u578b\u6587\u8a00\u5316\u3059\u308b\u3053\u3068\u3092\u907f\u3051\u308b\u89b3\u70b9\u304b\u3089\u793a\u3057\u3066\u3044\u306a\u3044\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #666699;\">\u2463<\/span>\u3000\u5b9f\u969b\u306e\u958b\u793a\u306b\u969b\u3057\u3066\u306f\u3001IFRS\u3092\u53c2\u7167\u306e\u3046\u3048\u3001\u8ca1\u52d9\u8af8\u8868\u5229\u7528\u8005\u306e\u9069\u5207\u306a\u5224\u65ad\u306b\u8cc7\u3059\u308b\u3088\u3046\u3001\u500b\u3005\u306e\u4f01\u696d\u306e\u5b9f\u614b\u306b\u5fdc\u3058\u305f\u9069\u5207\u306a\u958b\u793a\u3092\u691c\u8a0e\u3059\u308b\u3053\u3068\u304c\u671b\u307e\u308c\u308b\u3002<\/p>\n<\/div>\n<p>\u53c2\u8003\u8cc7\u6599\u3068\u3057\u3066\u6b21\u306e\u3082\u306e\u306b\u95a2\u3059\u308b\u958b\u793a\u898f\u5b9a\u304c\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u3002<\/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:#006400;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #006400;\">\u2460<\/span>\u3000IFRS\u7b2c\uff19\u53f7\u300c\u91d1\u878d\u5546\u54c1\u300d<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #006400;\">\u2461<\/span>\u3000IFRS\u7b2c15\u53f7\u300c\u9867\u5ba2\u3068\u306e\u5951\u7d04\u304b\u3089\u751f\u3058\u308b\u53ce\u76ca\u300d<\/p>\n<\/div>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff13\u3000IFRS\u306e\u5404\u57fa\u6e96\u3068\u958b\u793a\u4f8b\u3067\u306e\u53d6\u308a\u6271\u3044\u7b87\u6240\u306e\u95a2\u4fc2<\/strong><\/h4>\n<p>\u4f8b\u3048\u3070\u3001\u6b21\u306e\u3088\u3046\u306a\u4e00\u89a7\u8868\u304c\u8a18\u8f09\u3055\u308c\u3066\u304a\u308a\u3001IFRS\u306e\u7406\u89e3\u306b\u8cc7\u3059\u308b\u5de5\u592b\u304c\u306a\u3055\u308c\u3066\u3044\u308b\u3002<br \/>\n<a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/04\/sokuho-ifrs-kaiji1-1.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-92699\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/04\/sokuho-ifrs-kaiji1-1.png\" alt=\" \t\u8868 \u984c\t\u672c\u958b\u793a\u4f8b\u3067\u306e\u53d6\u308a\u6271\u3044 IFRS\u7b2c8\u53f7\t\u4e8b\u696d\u30bb\u30b0\u30e1\u30f3\u30c8\t\u2162\uff0e\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u6ce8\u8a18 6\uff0e\u4e8b\u696d\u30bb\u30b0\u30e1\u30f3\u30c8 12\uff0e\u58f2\u5374\u76ee\u7684\u3067\u4fdd\u6709\u3059\u308b\u8cc7\u7523 13\uff0e\u6709\u5f62\u56fa\u5b9a\u8cc7\u7523 \u2163\uff0e\u53c2\u8003\u8cc7\u6599 2\uff0e\u65e9\u671f\u9069\u7528\u304c\u53ef\u80fd\u3067\u3042\u308b\u4e3b\u306a\u65b0\u57fa\u6e96\u306b\u304a\u3051\u308b\u958b\u793a\u898f\u5b9a \uff08IFRS\u7b2c15\u53f7\u300c\u9867\u5ba2\u3068\u306e\u5951\u7d04\u304b\u3089\u751f\u3058\u308b\u53ce\u76ca\u300d\uff09 IAS\u7b2c18\u53f7\t\u53ce\u3000\u76ca\t\u2162\uff0e\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u6ce8\u8a18 3\uff0e\u91cd\u8981\u306a\u4f1a\u8a08\u65b9\u91dd 25\uff0e\u58f2\u4e0a\u53ce\u76ca 28\uff0e\u91d1\u878d\u53ce\u76ca\u53ca\u3073\u91d1\u878d\u8cbb\u7528 \u2163\uff0e\u53c2\u8003\u8cc7\u6599 2\uff0e\u65e9\u671f\u9069\u7528\u304c\u53ef\u80fd\u3067\u3042\u308b\u4e3b\u306a\u65b0\u57fa\u6e96\u306b\u304a\u3051\u308b\u958b\u793a\u898f\u5b9a \uff08IFRS\u7b2c15\u53f7\u300c\u9867\u5ba2\u3068\u306e\u5951\u7d04\u304b\u3089\u751f\u3058\u308b\u53ce\u76ca\u300d\uff09 IAS\u7b2c36\u53f7\t\u8cc7\u7523\u306e\u6e1b\u640d\t\u2162\uff0e\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u6ce8\u8a18 6\uff0e\u4e8b\u696d\u30bb\u30b0\u30e1\u30f3\u30c8 13\uff0e\u6709\u5f62\u56fa\u5b9a\u8cc7\u7523 14\uff0e\u306e\u308c\u3093\u53ca\u3073\u7121\u5f62\u8cc7\u7523 \uff08\u53c2\u8003\uff09IFRS\u4efb\u610f\u9069\u7528\u306b\u304a\u3051\u308b\u521d\u5ea6\u9069\u7528\" width=\"891\" height=\"839\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/04\/sokuho-ifrs-kaiji1-1.png 891w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/04\/sokuho-ifrs-kaiji1-1-300x282.png 300w\" sizes=\"(max-width: 891px) 100vw, 891px\" \/><\/a><\/p>\n<p>\u6b21\u306e\u3088\u3046\u306a\u8a18\u8f09\u304c\u884c\u308f\u308c\u3066\u304a\u308a\u3001\u5b9f\u52d9\u306b\u5f79\u7acb\u3064\u5de5\u592b\u304c\u306a\u3055\u308c\u3066\u3044\u308b\u3002<\/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:#800080;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #800080;\">\u2460<\/span>\u3000\u300c\uff12\uff0e\u9023\u7d50\u640d\u76ca\u8a08\u7b97\u66f8\u300d\u306e\u8aac\u660e\u3067\u306f\u3001IAS\u7b2c\uff11\u53f7\u3067\u306f\u3001\u55b6\u696d\u5229\u76ca\u3092\u8868\u793a\u3059\u308b\u3053\u3068\u306f\u6c42\u3081\u3089\u308c\u3066\u3044\u306a\u3044\u304c\u3001\u958b\u793a\u4f8b\u3067\u306f\u3001\u5b9f\u4f8b\u3092\u53c2\u8003\u306b\u3057\u3066\u3001\u55b6\u696d\u5229\u76ca\u3092\u5c0f\u8a08\u9805\u76ee\u3068\u3057\u3066\u8a18\u8f09\u3059\u308b\u4f8b\u3092\u793a\u3057\u3066\u3044\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #800080;\">\u2461<\/span>\u3000\u300c\uff15\uff0e\u9023\u7d50\u30ad\u30e3\u30c3\u30b7\u30e5\u30fb\u30d5\u30ed\u30fc\u8a08\u7b97\u66f8\u300d\u306e\u8aac\u660e\u3067\u306f\u3001IAS\u7b2c\uff17\u53f7\u306b\u3088\u308c\u3070\u3001\u9593\u63a5\u6cd5\u306b\u3088\u308a\u55b6\u696d\u6d3b\u52d5\u306b\u3088\u308b\u30ad\u30e3\u30c3\u30b7\u30e5\u30fb\u30d5\u30ed\u30fc\u3092\u8868\u793a\u3059\u308b\u5834\u5408\u3001\u300c\u7d14\u640d\u76ca\u300d\u304b\u3089\u8abf\u6574\u3092\u884c\u3046\u3053\u3068\u3068\u3055\u308c\u3066\u3044\u308b\uff0820\u9805\uff09\u3002IAS\u7b2c\uff17\u53f7\u306e\u8a2d\u4f8b\u306b\u3088\u308c\u3070\u3001\u300c\u7a0e\u91d1\u63a7\u9664\u524d\u5229\u76ca\u300d\u304b\u3089\u8abf\u6574\u304c\u884c\u308f\u308c\u3066\u3044\u308b\u304c\u3001\u958b\u793a\u4f8b\u3067\u306f\u3001\u5b9f\u4f8b\u3092\u53c2\u8003\u306b\u3001\u7a0e\u91d1\u63a7\u9664\u5f8c\u306e\u7d14\u640d\u76ca\uff08\u5f53\u671f\u5229\u76ca\uff09\u304b\u3089\u8abf\u6574\u3092\u884c\u3046\u65b9\u6cd5\u3092\u8a18\u8f09\u3057\u3066\u3044\u308b\u3002<\/p>\n<\/div>\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 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>\u5e73\u621028\u5e74\uff13\u670831\u65e5\u3001\u91d1\u878d\u5e81\u306f\u3001\u300c\u56fd\u969b\u4f1a\u8a08\u57fa\u6e96\uff08IFRS\uff09\u306b\u57fa\u3065\u304f\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u306e\u958b\u793a\u4f8b\u300d\u3092\u516c\u8868\u3057\u305f\u3002<br \/>\n\u300c\u56fd\u969b\u4f1a\u8a08\u57fa\u6e96\u306b\u57fa\u3065\u304f\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u306e\u958b\u793a\u4f8b\u300d\u306f\u3001\u5e73\u621021\u5e7412\u6708\u306b\u516c\u8868\u3055\u308c\u3066\u3044\u308b\u304c\u3001\u4eca\u822c\u3001\u305d\u308c\u3092\u6539\u8a02\u3057\u3001\u300cIFRS\u306b\u57fa\u3065\u304f\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u306e\u958b\u793a\u4f8b\u300d\u3068\u3057\u3066\u516c\u8868\u3059\u308b\u3082\u306e\u3067\u3042\u308b\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":[370,178,180,167,231,289,274],"tags":[325,159],"backnumber":[1838],"series":[],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-04-14 19:13:28","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/92698"}],"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=92698"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/92698\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=92698"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=92698"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=92698"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=92698"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=92698"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}