{"id":357,"date":"2015-03-25T16:22:51","date_gmt":"2015-03-25T07:22:51","guid":{"rendered":"http:\/\/www.zeirishi-shoukaicenter.com\/column\/?p=357"},"modified":"2021-09-03T08:17:37","modified_gmt":"2021-09-02T23:17:37","slug":"article42","status":"publish","type":"post","link":"https:\/\/www.zeirishi-shoukaicenter.com\/columns\/article42\/","title":{"rendered":"IFRS\uff08\u56fd\u969b\u8ca1\u52d9\u5831\u544a\u57fa\u6e96\uff09\u3068\u65e5\u672c\u306e\u8ca1\u52d9\u5831\u544a\u57fa\u6e96\u306e\u9055\u3044\u3068\u306f"},"content":{"rendered":"<h2 id=\"rtoc-1\" >\u56fd\u5185\u306b\u306f3\u3064\u306e\u4f1a\u8a08\u57fa\u6e96\u304c\u3042\u308b<\/h2>\n<p>\u73fe\u5728\u3001\u56fd\u5185\u306e\u4f1a\u8a08\u57fa\u6e96\u306b\u306f\u300c\u65e5\u672c\u57fa\u6e96\u300d\u3001\u300c\u7c73\u56fd\u57fa\u6e96\u300d\u3001\u305d\u308c\u3068\u300c\u56fd\u969b\u4f1a\u8a08\u57fa\u6e96\uff08\u4ee5\u4e0b\u3001IFRS\uff09\u300d\u306e3\u3064\u304c\u4f7f\u308f\u308c\u3066\u3044\u307e\u3059\u3002\u3053\u3046\u3057\u305f\u4f1a\u8a08\u57fa\u6e96\u306f\u4f01\u696d\u3054\u3068\u306b\u63a1\u7528\u3055\u308c\u3066\u304a\u308a\u3001\u56fd\u5185\u306b\u304a\u3044\u3066\u306f\u300c\u65e5\u672c\u57fa\u6e96\u300d\u304c\u591a\u304f\u63a1\u7528\u3055\u308c\u3066\u3044\u307e\u3059\u3002<!--more--><\/p>\n<p>\u3057\u304b\u3057\u3001\u4f01\u696d\u3084\u7d4c\u6e08\u306e\u30b0\u30ed\u30fc\u30d0\u30eb\u5316\u304c\u9032\u3080\u4e2d\u3001\u4e16\u754c\u7684\u306b\u4f1a\u8a08\u57fa\u6e96\u3092\u305d\u308d\u3048\u3088\u3046\u3068\u3059\u308b\u52d5\u304d\u304c\u5f37\u307e\u3063\u3066\u304d\u3066\u3001\u65e5\u672c\u56fd\u5185\u3067\u3082IFRS\u306e\u300c\u5f37\u5236\u9069\u7528\u300d\u3082\u3055\u3055\u3084\u304b\u308c\u307e\u3057\u305f\u3002 \u73fe\u5728\u306f\u300c\u5f53\u9762\u898b\u9001\u308a\u300d\u3068\u3044\u3046\u72b6\u6cc1\u306b\u306a\u3063\u3066\u3044\u307e\u3059\u304c\u3001<span style=\"color: #993300;\"><strong>\u3053\u308c\u304b\u3089\u3055\u3089\u306b\u30b0\u30ed\u30fc\u30d0\u30eb\u5316\u304c\u9032\u3080\u3046\u3048\u3067\u3001\u300c\u65e5\u672c\u57fa\u6e96\u300d\u3092\u63a1\u7528\u3057\u3066\u3044\u308b\u4f01\u696d\u306f\u300cIFRS\u300d\u306b\u5408\u308f\u305b\u3066\u3044\u304f\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059<\/strong><\/span>\u3002<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-large wp-image-358\" src=\"\/columns\/wp-content\/uploads\/37466518184dad9beb06ecc39e7ea4ac_s-610x404.jpg\" alt=\"37466518184dad9beb06ecc39e7ea4ac_s\" width=\"610\" height=\"404\" \/><\/p>\n<h2 id=\"rtoc-2\" >\u307b\u3068\u3093\u3069\u306e\u4f01\u696d\u304c\u65e5\u672c\u57fa\u6e96\u3092\u63a1\u7528\u3057\u3066\u3044\u308b<\/h2>\n<p>\u591a\u304f\u306e\u65e5\u672c\u4f01\u696d\u3067\u306f\u300c\u65e5\u672c\u57fa\u6e96\u300d\u3092\u63a1\u7528\u3057\u3066\u304a\u308a\u3001\u300cIFRS\u300d\u3092\u63a1\u7528\u3057\u3066\u3044\u308b\u4f01\u696d\u306f2014\u5e7410\u6708\u73fe\u5728\u306748\u793e\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002 \u305d\u306e\u305f\u3081\u3001\u4eca\u5f8c\u300cIFRS\u300d\u306b\u4f1a\u8a08\u57fa\u6e96\u3092\u7d71\u4e00\u3057\u3066\u3044\u304f\u306e\u3067\u3042\u308c\u3070\u3001\u591a\u304f\u306e\u4f01\u696d\u306b\u5f71\u97ff\u3092\u53ca\u307c\u3059\u3053\u3068\u306b\u306a\u308b\u3053\u3068\u306f\u9593\u9055\u3044\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u4f55\u6545\u3001\u5f71\u97ff\u304c\u73fe\u308c\u308b\u306e\u304b\u3068\u8a00\u3046\u3068\u300c\u4f1a\u8a08\u57fa\u6e96\u300d\u304c\u5909\u308f\u308c\u3070\u3001\u6c7a\u7b97\u5185\u5bb9\u3068\u3044\u3063\u305f\u8ca1\u52d9\u8af8\u8868\u306a\u3069\u306e\u5831\u544a\u5185\u5bb9\u304c\u5909\u308f\u308a\u3001\u6295\u8cc7\u6d3b\u52d5\u3084\u7d4c\u55b6\u6d3b\u52d5\u306e\u5224\u65ad\u57fa\u6e96\u7b49\u304c\u5909\u308f\u308b\u305f\u3081\u3067\u3059\u3002 \u3053\u3046\u3057\u305f\u3053\u3068\u304c\u3042\u308b\u305f\u3081\u3001\u5177\u4f53\u7684\u306b\u300cIFRS\u300d\u306b\u5909\u308f\u308b\u3068\u3001\u3069\u306e\u3088\u3046\u306b\u5909\u308f\u308b\u306e\u304b\u3092\u77e5\u3063\u3066\u304a\u304f\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<h2 id=\"rtoc-3\" >\u58f2\u4e0a\u306e\u6271\u3044\u65b9\u306a\u3069\u304c\u5909\u308f\u308b<\/h2>\n<p>\u4f8b\u3048\u3070\u3001\u58f2\u308a\u4e0a\u3052\u306b\u95a2\u3057\u3066\u306f\u3001\u4eca\u307e\u3067\u300c\u65e5\u672c\u57fa\u6e96\u300d\u3067\u306f\u51fa\u8377\u6642\u306b\u58f2\u4e0a\u306e\u8a08\u4e0a\u3092\u3057\u3066\u3044\u307e\u3057\u305f\u3002 \u3057\u304b\u3057\u300cIFRS\u300d\u306b\u306a\u308b\u3068\u3001<strong>\u5b9f\u969b\u306b\u53ce\u76ca\u304c\u767a\u751f\u3057\u305f\u30bf\u30a4\u30df\u30f3\u30b0\u306b\u3066\u58f2\u4e0a\u306e\u8a08\u4e0a\u3092\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059<\/strong>\u3002 \u305d\u306e\u305f\u3081\u671f\u3092\u307e\u305f\u3050\u53d6\u5f15\u306b\u306a\u308b\u3068\u3001\u300c\u65e5\u672c\u57fa\u6e96\u300d\u306f\u4eca\u671f\u306b\u58f2\u4e0a\u304c\u767a\u751f\u3057\u3066\u3044\u305f\u306e\u306b\u3001\u300cIFRS\u300d\u3067\u306f\u6765\u671f\u306e\u58f2\u4e0a\u306b\u306a\u308b\u306e\u3067\u3059\u3002<\/p>\n<p>\u307e\u305f\u5b9f\u969b\u306e\u5546\u54c1\u306e\u6271\u3044\u65b9\u3082\u5909\u308f\u308a\u3001\u5546\u54c1\u3092\u58f2\u3063\u3066\u3044\u308b\u306e\u304b\u3001\u305d\u308c\u3068\u3082\u5834\u6240\u3092\u63d0\u4f9b\u3057\u3066\u3044\u308b\u306e\u304b\u306a\u3069\u306e\u533a\u5225\u304c\u751f\u307e\u308c\u308b\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002 \u305d\u306e\u305f\u3081\u3001\u4f8b\u3048\u3070\u30b7\u30e7\u30c3\u30d4\u30f3\u30b0\u30e2\u30fc\u30eb\u3092\u904b\u55b6\u3057\u3066\u3044\u308b\u4f01\u696d\u3067\u306f\u3001\u58f2\u4e0a\u984d\u304c\u5927\u304d\u304f\u5909\u308f\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u306e\u3067\u3059\u3002<\/p>\n<p>\u3053\u306e\u3088\u3046\u306b\u300c\u65e5\u672c\u57fa\u6e96\u300d\u3068\u300cIFRS\u300d\u306f\u58f2\u4e0a\u306e\u6271\u3044\u65b9\u306a\u3069\u304c\u7570\u306a\u308b\u305f\u3081\u3001\u8a18\u5e33\u306e\u4ed5\u65b9\u3082\u5909\u308f\u3063\u3066\u304f\u308b\u306e\u3067\u3059\u3002 \u4ed6\u306b\u3082\u7d30\u304b\u3044\u3068\u3053\u308d\u3067\u306f\u3001\u52d8\u5b9a\u79d1\u76ee\u306e\u540d\u524d\u3084\u6271\u3044\u65b9\u304c\u5909\u308f\u308b\u306a\u3069\u3001\u7d4c\u7406\u62c5\u5f53\u30fb\u4f1a\u8a08\u62c5\u5f53\u8005\u306e\u5b9f\u52d9\u9762\u3067\u3082\u5927\u304d\u304f\u5909\u308f\u308b\u3068\u3053\u308d\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u56fd\u5185\u306b\u306f3\u3064\u306e\u4f1a\u8a08\u57fa\u6e96\u304c\u3042\u308b \u73fe\u5728\u3001\u56fd\u5185\u306e\u4f1a\u8a08\u57fa\u6e96\u306b\u306f\u300c\u65e5\u672c\u57fa\u6e96\u300d\u3001\u300c\u7c73\u56fd\u57fa\u6e96\u300d\u3001\u305d\u308c\u3068\u300c\u56fd\u969b\u4f1a\u8a08\u57fa\u6e96\uff08\u4ee5\u4e0b\u3001IFRS\uff09\u300d\u306e3\u3064\u304c\u4f7f\u308f\u308c\u3066\u3044\u307e\u3059\u3002\u3053\u3046\u3057\u305f\u4f1a\u8a08\u57fa\u6e96\u306f\u4f01\u696d\u3054\u3068\u306b\u63a1\u7528\u3055\u308c\u3066\u304a\u308a\u3001\u56fd\u5185\u306b\u304a\u3044\u3066\u306f\u300c\u65e5\u672c\u57fa\u6e96\u300d\u304c\u591a [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":358,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[5],"tags":[],"class_list":["post-357","post","type-post","status-publish","format-standard","hentry","category-tax-avoidance"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.zeirishi-shoukaicenter.com\/columns\/wp-json\/wp\/v2\/posts\/357","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.zeirishi-shoukaicenter.com\/columns\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.zeirishi-shoukaicenter.com\/columns\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.zeirishi-shoukaicenter.com\/columns\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.zeirishi-shoukaicenter.com\/columns\/wp-json\/wp\/v2\/comments?post=357"}],"version-history":[{"count":1,"href":"https:\/\/www.zeirishi-shoukaicenter.com\/columns\/wp-json\/wp\/v2\/posts\/357\/revisions"}],"predecessor-version":[{"id":5244,"href":"https:\/\/www.zeirishi-shoukaicenter.com\/columns\/wp-json\/wp\/v2\/posts\/357\/revisions\/5244"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.zeirishi-shoukaicenter.com\/columns\/wp-json\/"}],"wp:attachment":[{"href":"https:\/\/www.zeirishi-shoukaicenter.com\/columns\/wp-json\/wp\/v2\/media?parent=357"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.zeirishi-shoukaicenter.com\/columns\/wp-json\/wp\/v2\/categories?post=357"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.zeirishi-shoukaicenter.com\/columns\/wp-json\/wp\/v2\/tags?post=357"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}