{"id":300,"date":"2018-07-19T15:00:51","date_gmt":"2018-07-19T06:00:51","guid":{"rendered":"http:\/\/www.i-kansa.com\/?p=300"},"modified":"2018-07-11T10:59:07","modified_gmt":"2018-07-11T01:59:07","slug":"%e2%96%a0%e6%9c%89%e4%be%a1%e8%a8%bc%e5%88%b8%e5%a0%b1%e5%91%8a%e6%9b%b8%e3%81%ae%e5%88%86%e6%9e%90%e3%80%80%e4%bc%9a%e8%a8%88%e6%96%b9%e9%87%9d%e3%81%ae%e5%a4%89%e6%9b%b4%e3%81%ae%e5%88%86%e6%9e%90","status":"publish","type":"post","link":"https:\/\/www.i-kansa.com\/?p=300","title":{"rendered":"\u25a0\u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8\u306e\u5206\u6790\u3000\u4f1a\u8a08\u65b9\u91dd\u306e\u5909\u66f4\u306e\u5206\u6790"},"content":{"rendered":"

\u3000<\/strong>\u904e\u5e74\u5ea6\u9061\u53ca\u4fee\u6b63\u57fa\u6e96\u304c\u5c0e\u5165\u3055\u308c\u3066\u4ee5\u964d\u3001\u4f1a\u8a08\u65b9\u91dd\u306e\u5909\u66f4\u7b49\u3082\u305d\u306e\u53d6\u308a\u6271\u3044\u304c\u5909\u66f4\u3055\u308c\u307e\u3057\u305f\u304c\u3001\u5b9f\u969b\u306b\u306f\u3001\u3069\u306e\u3088\u3046\u306a\u958b\u793a\u72b6\u6cc1\u304c\u591a\u3044\u306e\u304b\u306f\u3001\u5b9f\u52d9\u7684\u306b\u3082\u975e\u5e38\u306b\u6c17\u306b\u306a\u308b\u70b9\u3060\u3068\u601d\u308f\u308c\u307e\u3059\u3002<\/p>\n

\u305d\u3053\u3067\u3001\u4eca\u56de\u306f\u4f1a\u8a08\u65b9\u91dd\u306e\u5909\u66f4\u306e\u958b\u793a\u72b6\u6cc1\u306b\u3064\u3044\u3066\u3001\u5206\u6790\u3057\u3066\u307f\u307e\u3057\u305f\u3002\u306a\u304a\u3001\u30c7\u30fc\u30bf\u3068\u3057\u3066\u306f\u5c11\u3057\u53e4\u3044\u306e\u3067\u3001\u5229\u7528\u306b\u306f\u7559\u610f\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n

\u2160\uff0e\u5168\u4f53\u7684\u5206\u6790<\/strong><\/p>\n

\uff11\uff0e\u76e3\u67fb\u5831\u544a\u66f8\u8a18\u8f09\u3000\u4f1a\u8a08\u65b9\u91dd\u306e\u5909\u66f4\u306e\u63a8\u79fb<\/p>\n\n\n\n\n\n\n
<\/td>\n2007\u5e74\u5ea6<\/td>\n2008\u5e74\u5ea6<\/td>\n2009\u5e74\u5ea6<\/td>\n2010\u5e74\u5ea6<\/td>\n<\/tr>\n
\u4f1a\u8a08\u65b9\u91dd\u306e\u5909\u66f4\u304c\u3042\u308b<\/td>\n714<\/td>\n559<\/td>\n475<\/td>\n438<\/td>\n<\/tr>\n
\u4f1a\u8a08\u65b9\u91dd\u306e\u5909\u66f4\u304c\u306a\u3044<\/td>\n2390<\/td>\n2462<\/td>\n2468<\/td>\n2415<\/td>\n<\/tr>\n
\u5408\u8a08<\/td>\n3104<\/td>\n3021<\/td>\n2943<\/td>\n2853<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u03b1\uff1a\u6709\u5831\u30b5\u30fc\u30c1<\/p>\n

\u03b2\uff1a\u5404\u5e743\u6708\u6c7a\u7b97\u4f1a\u793e\u3000\u76e3\u67fb\u5831\u544a\u66f8\u3088\u308a\uff08\u975e\u4e0a\u5834\u542b\u3080\u30fb\u610f\u898b\u4e0d\u8868\u660e\u9664\u304f\uff09<\/p>\n

    \n
  • \u57fa\u6e96\u672c\u9069\u7528\u306b\u3088\u308b\u4f1a\u8a08\u65b9\u91dd\u306e\u5909\u66f4\u542b\u3080<\/li>\n
  • \u5168\u4f53\u7684\u306b\u6e1b\u5c11\u50be\u5411<\/li>\n
  • \u76e3\u67fb\u5831\u544a\u66f8\u306b\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u4f1a\u8a08\u65b9\u91dd\u306e\u5909\u66f4\u306f\u3001\u4f1a\u793e\u304c\u8a18\u8f09\u3057\u305f\u4e2d\u304b\u3089\u76e3\u67fb\u4eba\u304c\u91cd\u8981\u3068\u5224\u65ad\u3057\u305f\u3082\u306e\u3092\u8a18\u8f09\u3000\u2192\u3000\u4f1a\u793e\u30fb\u76e3\u67fb\u4eba\u3068\u3001\uff12\u6bb5\u968e\u306e\u5224\u65ad\u304c\u5165\u308b\u304c\u3001\u91cd\u8981\u306a\u4f1a\u8a08\u65b9\u91dd\u306e\u5909\u66f4\u306e\u63a8\u79fb\u3068\u3057\u3066\u3001\u4e00\u3064\u306e\u76ee\u5b89\u306b\u306a\u308b\u304b<\/li>\n<\/ul>\n

     <\/p>\n

    \uff12\uff0e\u76e3\u67fb\u5831\u544a\u66f8\u8a18\u8f09\u3000\u4f1a\u8a08\u65b9\u91dd\u306e\u5909\u66f4\u5185\u5bb9<\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
    \u9805\u76ee<\/td>\n2007\u5e74\u5ea6<\/td>\n2008\u5e74\u5ea6<\/td>\n2009\u5e74\u5ea6<\/td>\n2010\u5e74\u5ea6<\/td>\n\u69cb\u6210\u6bd4<\/td>\n<\/tr>\n
    \u6709\u4fa1\u8a3c\u5238\u306e\u8a55\u4fa1\u57fa\u6e96\u53ca\u3073\u8a55\u4fa1\u65b9\u6cd5<\/td>\n1<\/td>\n9<\/td>\n5<\/td>\n0<\/td>\n0%<\/td>\n<\/tr>\n
    \u305f\u306a\u5378\u8cc7\u7523\u306e\u8a55\u4fa1\u57fa\u6e96\u53ca\u3073\u8a55\u4fa1\u65b9\u6cd5<\/td>\n12<\/td>\n12<\/td>\n1<\/td>\n2<\/td>\n4.8%<\/td>\n<\/tr>\n
    \u56fa\u5b9a\u8cc7\u7523\u306e\u6e1b\u4fa1\u511f\u5374\u65b9\u6cd5<\/td>\n39<\/td>\n15<\/td>\n16<\/td>\n12<\/td>\n28.6%<\/td>\n<\/tr>\n
    \u7e70\u5ef6\u8cc7\u7523\u306e\u51e6\u7406\u65b9\u6cd5<\/td>\n0<\/td>\n0<\/td>\n2<\/td>\n0<\/td>\n0%<\/td>\n<\/tr>\n
    \u5916\u8ca8\u5efa\u3066\u306e\u8cc7\u7523\u53ca\u3073\u8ca0\u50b5\u306e\u672c\u90a6\u901a\u8ca8\u3078\u306e\u63db\u7b97\u57fa\u6e96<\/td>\n7<\/td>\n18<\/td>\n3<\/td>\n1<\/td>\n2.4%<\/td>\n<\/tr>\n
    \u5f15\u5f53\u91d1\u306e\u8a08\u4e0a\u57fa\u6e96<\/td>\n\u2460213<\/td>\n22<\/td>\n8<\/td>\n6<\/td>\n14.3%<\/td>\n<\/tr>\n
    \u9000\u8077\u7d66\u4ed8\u4f1a\u8a08\u95a2\u4fc2<\/td>\n8<\/td>\n11<\/td>\n6<\/td>\n1<\/td>\n2.4%<\/td>\n<\/tr>\n
    \u53ce\u76ca\u53ca\u3073\u8cbb\u7528\u306e\u8a08\u4e0a\u57fa\u6e96<\/td>\n37<\/td>\n16<\/td>\n6<\/td>\n8<\/td>\n19.0%<\/td>\n<\/tr>\n
    \u8a08\u4e0a\u533a\u5206\u306e\u5909\u66f4<\/td>\n41<\/td>\n43<\/td>\n26<\/td>\n11<\/td>\n26.1%<\/td>\n<\/tr>\n
    \u30d8\u30c3\u30b8\u4f1a\u8a08\u306e\u65b9\u6cd5<\/td>\n0<\/td>\n3<\/td>\n0<\/td>\n0<\/td>\n0%<\/td>\n<\/tr>\n
    \u30ad\u30e3\u30c3\u30b7\u30e5\u30fb\u30d5\u30ed\u30fc\u8a08\u7b97\u66f8<\/td>\n3<\/td>\n3<\/td>\n1<\/td>\n0<\/td>\n0%<\/td>\n<\/tr>\n
    \u30bb\u30b0\u30e1\u30f3\u30c8\u60c5\u5831<\/td>\n\u246447<\/td>\n\u246430<\/td>\n\u246421<\/td>\n1<\/td>\n2.4%<\/td>\n<\/tr>\n
    \u65b0\u4f1a\u8a08\u57fa\u6e96\u306e\u65e9\u671f\u9069\u7528<\/td>\n\u246182<\/td>\n\u246219<\/td>\n\u246322<\/td>\n0<\/td>\n0%<\/td>\n<\/tr>\n
    \u305d\u306e\u4ed6\u306e\u5909\u66f4<\/td>\n3<\/td>\n1<\/td>\n0<\/td>\n0<\/td>\n0%<\/td>\n<\/tr>\n
    \u5408\u8a08<\/td>\n493<\/td>\n202<\/td>\n117<\/td>\n42<\/td>\n100%<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

    \u03b1\uff1a\u7d4c\u55b6\u8ca1\u52d92886\u53f7,2934\u53f7,2980\u53f7,3030\u53f7 \u3000\u03b2\uff1a\u5404\u5e743\u6708\u6c7a\u7b97\u4e0a\u5834\u4f1a\u793e<\/p>\n

      \n
    • \u2460\u5f79\u54e1\u9000\u8077\u6170\u52b4\u5f15\u5f53\u91d1\u306e\u65b0\u8a2d\u3000152\u793e<\/li>\n
    • \u2461\u68da\u5378\u8cc7\u7523\u306e\u8a55\u4fa1\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u306e\u65e9\u671f\u9069\u752868\u793e<\/li>\n
    • \u2462\u5de5\u4e8b\u5951\u7d04\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u306e\u65e9\u671f\u9069\u752815\u793e<\/li>\n
    • \u2463\u4f01\u696d\u7d50\u5408\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u306e\u65e9\u671f\u9069\u752811\u793e\u3001<\/li>\n
    • \u2464\u4e8b\u696d\u533a\u5206\u306e\u65b9\u6cd5\u306e\u5909\u66f4\uff082008\u5e74\u5ea637\u793e\u30012009\u5e74\u5ea629\u4ef6\u30012010\u5e74\u5ea619\u4ef6\uff09<\/li>\n
    • \u6bce\u671f\u5909\u66f4\u304c\u591a\u3044\u306e\u306f\u3001\u5f15\u5f53\u91d1\u30fb\u6e1b\u4fa1\u511f\u5374\u30fb\u53ce\u76ca\u8cbb\u7528\u8a08\u4e0a\u57fa\u6e96\u30fb\u8a08\u4e0a\u533a\u5206\u3002<\/li>\n<\/ul>\n

       <\/p>\n

      \uff13\uff0e\u53ce\u76ca\u53ca\u3073\u8cbb\u7528\u306e\u8a08\u4e0a\u57fa\u6e96\u306e\u5909\u66f4\uff082010\u5e74\u5ea6\uff09<\/p>\n\n\n\n\n\n\n
      \u53ce\u76ca<\/td>\n\u8a8d\u8b58\u6642\u70b9\u306e\u5909\u66f4<\/td>\n\u642c\u5165\u30fb\u8239\u7a4d\u2192\u691c\u53ce<\/td>\n1\u4ef6<\/td>\n<\/tr>\n
      \u3088\u308a\u9069\u5207\u306a\u51e6\u7406\u3078<\/td>\n\u671f\u9593\u5bfe\u5fdc\u3078<\/td>\n4\u4ef6<\/td>\n<\/tr>\n
      \u767a\u751f\u4e3b\u7fa9\u3078<\/td>\n1\u4ef6<\/td>\n<\/tr>\n
      \u53ce\u76ca\u30fb\u539f\u4fa1<\/td>\n\u3088\u308a\u9069\u5207\u306a\u51e6\u7406\u3078<\/td>\n\u4e00\u62ec\u2192\u88fd\u54c1\u6309\u5206<\/td>\n2\u4ef6<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

       <\/p>\n

      \uff14\uff0e\u8a08\u4e0a\u533a\u5206\u306e\u5909\u66f4\uff082010\u5e74\u5ea6\uff09<\/p>\n\n\n\n\n\n\n
      \u2170\u539f\u4fa1\u69cb\u6210\u9805\u76ee\u306e\u5909\u66f4<\/p>\n

      \uff08\u539f\u4fa1\u7ba1\u7406\u306e\u7cbe\u5ea6\u5411\u4e0a\uff09<\/td>\n

      		\u4e00\u90e8\u8ca9\u7ba1\u8cbb\u2192\u539f\u4fa1<\/td>\n2\u4ef6<\/td>\n<\/tr>\n
      \u4e00\u90e8\u539f\u4fa1\u2192\u8ca9\u7ba1\u8cbb<\/td>\n3\u4ef6<\/td>\n<\/tr>\n
      \u2171\u91cd\u8981\u6027\u304c\u5897\u3057\u305f\u3053\u3068\u306b\u3088\u308b\u5909\u66f4<\/td>\n\u55b6\u696d\u5916\u2192\u55b6\u696d\u30fb\u7d4c\u5e38<\/td>\n5\u4ef6<\/td>\n<\/tr>\n
      \u2172\u305d\u306e\u4ed6\u2192\u72ec\u7acb\u63b2\u8a18<\/td>\n\u8868\u793a\u65b9\u6cd5\u306e\u5909\u66f4\uff1f\uff1f<\/td>\n1\u4ef6<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n
        \n
      • \u9061\u53ca\u57fa\u6e96\u3067\u306f\u3001\u2171\u306f\u8868\u793a\u65b9\u6cd5\u306e\u5909\u66f4\u306b\u8a72\u5f53\u3059\u308b\u5834\u5408\u3082<\/li>\n<\/ul>\n

         <\/p>\n

        \uff15\uff0e\u6240\u898b<\/p>\n

          \n
        • \u30b3\u30f3\u30d0\u30fc\u30b8\u30a7\u30f3\u30b9\u304c\u4e00\u6bb5\u843d\u2192\u65e9\u671f\u9069\u7528\u793e\u6570\u306e\u6e1b\u5c11<\/li>\n
        • \u904e\u5e74\u5ea6\u9061\u53ca\u4fee\u6b63\u306e\u516c\u8868\u2192\u5909\u66f4\u6642\u306e\u9061\u53ca\u8ca0\u62c5\u304c\u5927\u304d\u304f\u3001\u9069\u7528\u524d\u3067\u306f\u3042\u308b\u304c\u3001\u300c\u4f1a\u8a08\u65b9\u91dd\u306e\u5909\u66f4\u300d\u306b\u3064\u3044\u3066\u3001\u4eca\u307e\u3067\u4ee5\u4e0a\u306b\u614e\u91cd\u306a\u5224\u65ad\u304b<\/li>\n<\/ul>\n

           <\/p>\n

          \u2161\uff0e\u500b\u5225\u5206\u6790\uff08\u5b9a\u7387\u6cd5\u304b\u3089\u5b9a\u984d\u6cd5\u3078\u306e\u5909\u66f4\uff09<\/strong><\/p>\n

          \uff08\u5b9a\u984d\u6cd5\u63a1\u7528\u306e\u30c8\u30ec\u30f3\u30c9\u306b\u3064\u3044\u3066<\/u>\uff09<\/p>\n

          \uff11\uff0e\u904e\u53bb\uff16\u5e74\u9593\u306e\u63a8\u79fb<\/p>\n

          \u03b1\u2026\u7d4c\u55b6\u8ca1\u52d92010\u5e748\u670830\u65e5\u53f7\u3001\u6709\u5831\u30c7\u30fc\u30bf\u30d9\u30fc\u30b9\u3067\u4f5c\u6210<\/p>\n

          \u03b2\u20262005\u5e74\u5ea6\u304b\u30892010\u5e74\u5ea6\u307e\u3067\u306e\uff13\u6708\u671f\u672b\u6c7a\u7b97\u3067\u6709\u5831\u3092\u63d0\u51fa\u3057\u305f\u4f1a\u793e<\/p>\n

          \u03b3\u2026\uff13\u6708\u671f\u6709\u5831\u63d0\u51fa\u4f1a\u793e\uff1a\u6c7a\u7b97\u671f\u304c\u300c3\u670831\u65e5\u300d\u306e\u4f1a\u793e\u3092\u3001\u6587\u5b57\u5217\u300c\u8868\u7d19\u300d\u3067\u691c\u7d22<\/p>\n

          \u5b9a\u984d\u6cd5\u3078\u306e\u5909\u66f4\u4f1a\u793e\uff1a\u5bfe\u8c61\u9805\u76ee\u300c\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u4f5c\u6210\u306e\u57fa\u672c\u3068\u306a\u308b\u4e8b\u9805\u306e\u5909\u66f4\u300dor\u300c\u91cd\u8981\u306a\u4f1a\u8a08\u65b9\u91dd\u306e\u5909\u66f4\u300d\u3092\u00a0\u6587\u5b57\u5217\u300c\u5b9a\u984d\u6cd5\u300d\u3067\u691c\u7d22\u3057\u3001\u8a72\u5f53\u3059\u308b\u4f1a\u793e\u3092\u62bd\u51fa<\/p>\n

           <\/p>\n

          \uff12\uff0e\u5f53\u671f\u306e\u5b9a\u984d\u6cd5\u3078\u306e\u73fe\u72b6<\/p>\n

          \u03b1\u2026\u65e5\u672c\u516c\u8a8d\u4f1a\u8a08\u58eb\u5354\u4f1a\u300e\u6709\u5831\u30c7\u30fc\u30bf\u30d9\u30fc\u30b9\u300f<\/p>\n

          \u03b2\u20262011\u5e74\u5ea66\u6708\u672b\u3092\u7b2c\u4e00\u56db\u534a\u671f\u3068\u3059\u308b\u56db\u534a\u671f\u6709\u5831\u63d0\u51fa\u4f1a\u793e<\/p>\n

          \u03b3\u2026\u5bfe\u8c61\u9805\u76ee\u300c\u56db\u534a\u671f\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u4f5c\u6210\u306e\u305f\u3081\u306e\u57fa\u672c\u3068\u306a\u308b\u91cd\u8981\u306a\u4e8b\u9805\u7b49\u306e\u5909\u66f4\u300dor\u300c\u56db\u534a\u671f\u8ca1\u52d9\u8af8\u8868\u4f5c\u6210\u306e\u305f\u3081\u306e\u57fa\u672c\u3068\u306a\u308b\u91cd\u8981\u306a\u4e8b\u9805\u7b49\u306e\u5909\u66f4\u300d\u3092\u6587\u5b57\u5217\u300c\u5b9a\u984d\u6cd5\u300d\u3067\u691c\u7d22\u3057\u3001\u305d\u306e\u3046\u3061\u5b9a\u984d\u6cd5\u3078\u306e\u5909\u66f4\u3092\u3057\u3066\u3044\u308b\u4f1a\u793e\u306b\u3064\u3044\u3066\u62bd\u51fa<\/p>\n

           <\/p>\n

          \uff13\uff0e\u4eca\u5f8c\u306e\u52d5\u5411\u306b\u3064\u3044\u3066<\/p>\n

          \u03b1\u2026\u7d4c\u55b6\u8ca1\u52d92011\u5e7411\u670814\u65e5\u53f7\u3000\u8a18\u4e8b\u300c\u56fd\u969b\u8ca1\u52d9\u5831\u544a\u57fa\u6e96\u5bfe\u5fdc\u72b6\u6cc1\u8abf\u67fb\u300d<\/p>\n

          \u30fb\u7b2c\u4e00\u56db\u534a\u671f\u307e\u3067\u306b\u3001\u5b9f\u969b\u306b\u5909\u66f4\u3057\u305f\u4f1a\u793e\u6570\u3067\u8a00\u3048\u3070\u3001\u307e\u3060\u9855\u5728\u5316\u3055\u308c\u3066\u3044\u306a\u3044\u304c\u3001\u4f01\u696d\u306e\u610f\u8b58\u3067\u306f\u3001\u5b9a\u984d\u6cd5\u3078\u306e\u5909\u66f4\u3092\u691c\u8a0e\u3057\u3066\u3044\u308b\u4f1a\u793e\u304c\u76f8\u5f53\u6570\u306b\u306e\u307c\u308b\u3002<\/p>\n

          \uff08\u8cc7\u6599\u2161\uff0d\uff12\u3000<\/u>IFRS<\/u>\u3068\u300c\u5b9a\u7387\u6cd5\u300d<\/u>\uff09<\/p>\n

          \uff11\uff0e\u91d1\u878d\u5e81\u300e\u3000IFRS\u306b\u95a2\u3059\u308b\u300c\u8aa4\u89e3\u300d\u3000\u300f<\/p>\n

          \u30fb\u511f\u5374\u65b9\u6cd5\u306f\u3001\u5c06\u6765\u7684\u306a\u8cc7\u7523\u306e\u7d4c\u6e08\u7684\u4fbf\u76ca\u306e\u6d88\u8cbb\u30d1\u30bf\u30fc\u30f3\u3092\u53cd\u6620\u3057\u305f\u3082\u306e\u3092\u63a1\u7528<\/p>\n

          \u30fb\u5b9a\u7387\u6cd5\u3068\u5b9a\u984d\u6cd5\u3068\u306e\u9593\u306b\u512a\u52a3\u306f\u306a\u3044\u3002<\/p>\n

          \uff12\uff0e\u8cc7\u7523\u306e\u4f7f\u7528\u5b9f\u614b\u3068\u300c\u5b9a\u7387\u6cd5\u300d<\/p>\n

          \u5b9f\u614b\u3068\u3057\u3066\u5b9a\u7387\u6cd5\u304c\u9069\u7528\u3055\u308c\u308b\u306e\u306f\u3001\u9650\u5b9a\u7684\u306a\u4e8b\u696d\u3084\u4e8b\u60c5\u3067\u3042\u308b\u3068\u8003\u3048\u3089\u308c\u308b<\/p>\n

          \u30fb\u8a72\u5f53\u3059\u308b\u306e\u306f\u30cf\u30a4\u30c6\u30af\u7523\u696d\u3001\u6280\u8853\u9769\u65b0\u304c\u9855\u8457\u306a\u696d\u754c\u7b49\u3092\u60f3\u5b9a\u3055\u308c\u308b<\/p>\n

          \u30fb\u751f\u7523\u529b\u304c\u9013\u6e1b\u3059\u308b\u985e\u306e\u88fd\u9020\u8a2d\u5099\u306e\u5b58\u5728<\/p>\n

          \u2161\uff0d\uff13\uff0e\u6240\u898b<\/p>\n

          IFRS\u306b\u304a\u3044\u3066\u306f\u3001\u8cc7\u7523\u306e\u511f\u5374\u306b\u3042\u305f\u308a\u3001\u511f\u5374\u65b9\u6cd5\u30fb\u8010\u7528\u5e74\u6570\u306a\u3069\u306b\u3064\u304d\u3001\u6bce\u671f\u306e\u898b\u76f4\u3057\u3092\u8981\u6c42\u3057\u3066\u3044\u308b\u3002IFRS\u4ee5\u5f8c\u3001\u3042\u308b\u3044\u306f\u305d\u308c\u4ee5\u524d\u306b\u5b9a\u984d\u6cd5\u3078\u5909\u66f4\u3057\u305f\u4f1a\u793e\u306b\u304a\u3044\u3066\u306f\u3001\u4eca\u5f8c\u3001\u5f53\u8a72\u4f1a\u8a08\u65b9\u91dd\u306e\u5909\u66f4\u306e\u958b\u793a\u304c\u5897\u52a0\u3059\u308b\u3053\u3068\u306a\u3069\u304c\u60f3\u5b9a\u3055\u308c\u307e\u3059\u3002<\/p>\n","protected":false},"excerpt":{"rendered":"\u3000\u904e\u5e74\u5ea6\u9061\u53ca\u4fee\u6b63\u57fa\u6e96\u304c\u5c0e\u5165\u3055\u308c\u3066\u4ee5\u964d\u3001\u4f1a\u8a08\u65b9\u91dd\u306e\u5909\u66f4\u7b49\u3082\u305d\u306e\u53d6\u308a\u6271\u3044\u304c\u5909\u66f4\u3055\u308c\u307e\u3057\u305f\u304c\u3001\u5b9f\u969b\u306b\u306f\u3001\u3069\u306e\u3088\u3046\u306a\u958b\u793a\u72b6\u6cc1\u304c\u591a\u3044\u306e\u304b\u306f\u3001\u5b9f\u52d9\u7684\u306b\u3082\u975e\u5e38\u306b\u6c17\u306b\u306a\u308b\u70b9\u3060\u3068\u601d\u308f\u308c\u307e\u3059\u3002 \u305d\u3053\u3067\u3001\u4eca\u56de\u306f\u4f1a\u8a08\u65b9\u91dd\u306e\u5909\u66f4\u306e\u958b\u793a\u72b6\u6cc1\u306b\u3064\u3044\u3066 […]","protected":false},"author":4,"featured_media":260,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[3],"tags":[],"class_list":["post-300","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-3"],"_links":{"self":[{"href":"https:\/\/www.i-kansa.com\/index.php?rest_route=\/wp\/v2\/posts\/300","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.i-kansa.com\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.i-kansa.com\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.i-kansa.com\/index.php?rest_route=\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/www.i-kansa.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=300"}],"version-history":[{"count":2,"href":"https:\/\/www.i-kansa.com\/index.php?rest_route=\/wp\/v2\/posts\/300\/revisions"}],"predecessor-version":[{"id":302,"href":"https:\/\/www.i-kansa.com\/index.php?rest_route=\/wp\/v2\/posts\/300\/revisions\/302"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.i-kansa.com\/index.php?rest_route=\/wp\/v2\/media\/260"}],"wp:attachment":[{"href":"https:\/\/www.i-kansa.com\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=300"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.i-kansa.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=300"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.i-kansa.com\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=300"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}