{"id":248,"date":"2018-07-10T15:00:42","date_gmt":"2018-07-10T06:00:42","guid":{"rendered":"http:\/\/www.i-kansa.com\/?p=248"},"modified":"2018-07-04T23:55:24","modified_gmt":"2018-07-04T14:55:24","slug":"%e2%96%a0%e5%8c%85%e6%8b%ac%e5%88%a9%e7%9b%8a%e3%81%ab%e3%81%a4%e3%81%84%e3%81%a6","status":"publish","type":"post","link":"https:\/\/www.i-kansa.com\/?p=248","title":{"rendered":"\u25a0\u5305\u62ec\u5229\u76ca\u306b\u3064\u3044\u3066"},"content":{"rendered":"

 <\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n\n
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<\/td>\n<\/tr>\n
\uff11\uff0e\u5305\u62ec\u5229\u76ca\u3068\u306f<\/p>\n

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 <\/td>\n<\/tr>\n

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\uff0a\uff11\u30af\u30ea\u30fc\u30f3\u30b5\u30fc\u30d7\u30e9\u30b9\uff1a\u3042\u308b\u671f\u9593\u306e(\u8cc7\u672c\u53d6\u5f15\u4ee5\u5916\u306e\uff09\u7d14\u8cc7\u7523\u306e\u5909\u52d5\uff1d\u305d\u306e\u671f\u9593\u306e\u640d\u76ca\u3002<\/p>\n

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 <\/p>\n

\uff13\uff0e\u4e00\u8a08\u7b97\u66f8\u65b9\u5f0f\u3068\u4e8c\u8a08\u7b97\u66f8\u65b9\u5f0f\u3000\uff0a\uff11<\/td>\n<\/tr>\n

Q:\u8a18\u8f09\u65b9\u5f0f\u306f\u9078\u629e\u9069\u7528\u3068\u3044\u3046\u3053\u3068\u3060\u304c\u3001\u5b9f\u52d9\u4e0a\u306f\u3069\u3061\u3089\u304c\u591a\u304f\u4f7f\u308f\u308c\u308b\u306e\uff1f<\/td>\n<\/tr>\n
A:\u4e00\u8a08\u7b97\u66f8\u65b9\u5f0f\u304c\u60f3\u5b9a\u3055\u308c\u308b\u3002\u7406\u7531\u306f\u4ee5\u4e0b\u306e\u901a\u308a\u3002<\/td>\n<\/tr>\n
\n\n\n\n\n\n\n\n
\u30fb\u00a0 IASB\uff08\u56fd\u969b\uff09\u3068FASB\uff08\u30a2\u30e1\u30ea\u30ab\uff09\u3067\u8b70\u8ad6\u4e2d\u3067\u3042\u308b\u304c\u3001IASB\u306f\u4e00\u8a08\u7b97\u66f8\u3092\u63d0\u6848\u3002<\/p>\n

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\u30fb\u00a0 ASBJ\uff08\u65e5\u672c\uff09\u81ea\u8eab\u304c\u3053\u306e\u4f4d\u7f6e\u3065\u3051\u3092\u300c\u9078\u629e\u9069\u7528\u306f\u77ed\u671f\u7684\u306a\u5bfe\u5fdc\u300d\u3068\u8868\u73fe\u3057\u3066\u3044\u308b\u3002<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/td>\n<\/tr>\n

<\/td>\n<\/tr>\n
\u5305\u62ec\u5229\u76ca\u3068\u500b\u5225\u8ca1\u52d9\u8af8\u8868\u3078\u306e\u9069\u7528<\/td>\n<\/tr>\n
Q.\u516c\u958b\u8349\u6848\u3067\u306f\u9023\u7d50\u5358\u4f53\u4e21\u65b9\u9069\u7528\u3060\u3063\u305f\u306e\u306b\u3001\u306a\u305c\u78ba\u5b9a\u57fa\u6e96\u3067\u306f\u9023\u7d50\u306e\u307f\u9069\u7528\u3068\u306a\u3063\u305f\u306e\u304b\u3002<\/td>\n<\/tr>\n
A.\u00a0\u00a0\u00a0 \u500b\u5225\u3078\u306e\u9069\u7528\u306f\u8b70\u8ad6\u4e2d\u3002\u307e\u305a\u9023\u7d50\u306b\u9069\u7528\u3055\u305b\u3066\u304b\u3089\u3001\u6b21\u671f\u4ee5\u964d\u500b\u5225\u306b\u3064\u3044\u3066\u3082\u5224\u65ad\u3059\u308b\u3002<\/p>\n\n\n\n\n
\u3010\u9023\u7d50\u30fb\u500b\u5225\u4e21\u65b9\u306b\u5305\u62ec\u5229\u76ca\u3092\u5c0e\u5165\u3055\u305b\u308b\u3079\u304d\u6d3e\u306e\u610f\u898b\u3011<\/p>\n

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\n\n\n\n\n\n\n\n\n\n
\u3010\u9023\u7d50\u3060\u3051\u306e\u9069\u7528\u6d3e\u3011<\/p>\n

\u30fb\u00a0 \u6295\u8cc7\u5bb6\u306f\u3001\u5305\u62ec\u5229\u76ca\u306b\u3064\u3044\u3066\u7d14\u5229\u76ca\u3068\u540c\u7b49\u4ee5\u4e0a\u306e\u7406\u89e3\u3092\u3082\u3063\u3066\u3044\u308b\u306e\u304b\u3002<\/p>\n

\u30fb\u00a0 \u5b9f\u52d9\u4e0a\u3001\u7169\u96d1\u3067\u3042\u308b\u3002\u500b\u5225\u3078\u306e\u9069\u7528\u306f\u3059\u3079\u304d\u3067\u306f\u306a\u3044\u3002<\/p>\n

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\n\u65e9\u307e\u308b\u3060\u308d\u3046\uff08\u30c0\u30a4\u30ca\u30df\u30c3\u30af\u30a2\u30d7\u30ed\u30fc\u30c1\uff09<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/td>\n<\/tr>\n

<\/td>\n<\/tr>\n
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\u30fb\u305d\u306e\u4ed6\u6709\u4fa1\u8a3c\u5238\u306e\u8a55\u4fa1\u640d\u90e8\u5206(\u5168\u90e8\u8cc7\u7523\u76f4\u5165\u6cd5)\u21d2\u6301\u5408\u682a\u89e3\u6d88\u306e\u52a0\u901f<\/td>\n<\/tr>\n
\u30fb\u7e70\u5ef6\u30d8\u30c3\u30b8\u640d\u5931\u21d2\u9577\u671f\u30c7\u30ea\u30d0\u30c6\u30a3\u30d6\u306b\u3064\u3044\u3066\u3001\u7ba1\u7406\u65b9\u91dd\u898b\u76f4\u3057\u3084\u5fb9\u5e95\u5316\u306e\u52d5\u304d<\/td>\n<\/tr>\n
\u30fb\u70ba\u66ff\u63db\u7b97\u8abf\u6574\u52d8\u5b9a\u21d2\u30d8\u30c3\u30b8\u3067\u76f8\u6bba\u3059\u308b\u305f\u3081\u306b\u3001\u7ba1\u7406\u65b9\u91dd\u898b\u76f4\u3057\u3084\u5fb9\u5e95\u5316\u306e\u52d5\u304d<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u3010\u5f53\u671f\u9069\u7528\u4e8b\u9805\u306e\u30dd\u30a4\u30f3\u30c8\u3011<\/p>\n

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 <\/p>\n

\u3010\u305d\u306e\u4ed6\u5305\u62ec\u5229\u76ca\u306e\u7d44\u66ff\u8abf\u6574\u7b49\u3011<\/p>\n

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 <\/p>\n

 <\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
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 <\/td>\n <\/td>\n <\/td>\n <\/td>\n <\/td>\n <\/td>\n<\/tr>\n
\u305d\u306e\u4ed6\u6709\u4fa1\u8a3c\u5238\u8a55\u4fa1\u5dee\u984d\u91d1\uff1a<\/strong><\/td>\n <\/td>\n <\/td>\n <\/td>\n<\/tr>\n
 <\/td>\n\u5f53\u671f\u767a\u751f\u984d<\/td>\n600<\/td>\n <\/td>\n <\/td>\n<\/tr>\n
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 <\/td>\n <\/td>\n <\/td>\n <\/td>\n <\/td>\n <\/td>\n<\/tr>\n
\u7e70\u5ef6\u30d8\u30c3\u30b8\u640d\u76ca\uff1a<\/strong><\/td>\n <\/td>\n <\/td>\n <\/td>\n<\/tr>\n
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 <\/td>\n <\/td>\n <\/td>\n <\/td>\n <\/td>\n <\/td>\n<\/tr>\n
 <\/td>\n <\/td>\n\u7a0e\u52b9\u679c\u8abf\u6574\u524d\u5408\u8a08<\/td>\n <\/td>\n600<\/td>\n<\/tr>\n
 <\/td>\n <\/td>\n\u7a0e\u52b9\u679c\u984d<\/td>\n <\/td>\n\u25b3240<\/td>\n<\/tr>\n
 <\/td>\n <\/td>\n\u305d\u306e\u4ed6\u5305\u62ec\u5229\u76ca\u5408\u8a08<\/td>\n <\/td>\n360<\/td>\n<\/tr>\n
 <\/td>\n <\/td>\n<\/tr>\n
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