{"id":307,"date":"2018-07-22T15:00:50","date_gmt":"2018-07-22T06:00:50","guid":{"rendered":"http:\/\/www.i-kansa.com\/?p=307"},"modified":"2018-09-25T18:57:16","modified_gmt":"2018-09-25T09:57:16","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%e6%b1%ba%e7%ae%97%e6%97%a5%e3%81%ae%e7%95%b0%e3%81%aa%e3%82%8b%e9%80%a3%e7%b5%90%e5%ad%90","status":"publish","type":"post","link":"https:\/\/www.i-kansa.com\/?p=307","title":{"rendered":"\u25a0\u6c7a\u7b97\u65e5\u306e\u7570\u306a\u308b\u9023\u7d50\u5b50\u4f1a\u793e\u306e\u51e6\u7406\u306e\u5404\u793e\u306e\u72b6\u6cc1\u306b\u3064\u3044\u3066\uff08\u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8\u306e\u958b\u793a\u72b6\u6cc1\u306e\u5206\u6790\uff09"},"content":{"rendered":"<h3>\u6c7a\u7b97\u65e5\u306e\u7570\u306a\u308b\u9023\u7d50\u5b50\u4f1a\u793e\u306f\u3001\u3069\u3046\u3057\u3066\u3044\u308b\u306e\u304c\u591a\u3044\uff1f<\/h3>\n<p>\u6c7a\u7b97\u65e5\u306e\u7570\u306a\u308b\u9023\u7d50\u5b50\u4f1a\u793e\u306f\u3001\u5927\u304d\u304f\u5b50\u4f1a\u793e\u306e\u6c7a\u7b97\u3092\u57fa\u790e\u3068\u3057\u3066\u9023\u7d50\u3059\u308b\u5834\u5408\u3068\u3001\u4eee\u6c7a\u7b97\u3092\u3057\u3066\u9023\u7d50\u3059\u308b\u5834\u5408\u304c\u3042\u308b\u3068\u3044\u3048\u307e\u3059\u304c\u3001\u5b9f\u969b\u306e\u958b\u793a\u72b6\u6cc1\u3092\u8abf\u3079\u3066\u307f\u307e\u3057\u305f\uff08\u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8\u3088\u308a\uff09\u3002<\/p>\n<h3>\u2160\uff0e\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u7b49\u898f\u5247\u306b\u304a\u3051\u308b\u53d6\u308a\u6271\u3044<\/h3>\n<p>\u9023\u7d50\u5b50\u4f1a\u793e\u306f\u6d77\u5916\u306e\u5834\u5408\u3001\u5f53\u7136\u65e5\u672c\u3068\u6c7a\u7b97\u6708\u304c\u7570\u306a\u308b\u3053\u3068\u306f\u4e00\u822c\u7684\u3060\u3068\u3044\u3048\u307e\u3059\u3002\u307e\u305f\u3001\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u898f\u5247\u3067\u306f\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<h4>\u539f\u5247\uff1a\u89aa\u4f1a\u793e\u306e\u6c7a\u7b97\u65e5\u306b\u4eee\u6c7a\u7b97\u3092\u5b9f\u65bd<\/h4>\n<h4>\u5bb9\u8a8d\uff1a\u6c7a\u7b97\u65e5\u306e\u5dee\u7570\u304c3\u30f6\u6708\u3092\u8d85\u3048\u306a\u3044\u5834\u5408\u3001\u5b50\u4f1a\u793e\u306e\u6c7a\u7b97\u3092\u57fa\u790e\u3068\u3057\u3066\u9023\u7d50\u3059\u308b\u3002\u305f\u3060\u3057\u3001\u6c7a\u7b97\u65e5\u304c\u7570\u306a\u308b\u3053\u3068\u306b\u3088\u308a\u751f\u305a\u308b\u9023\u7d50\u4f1a\u793e\u9593\u306e\u53d6\u5f15\u306b\u4fc2\u308b\u4f1a\u8a08\u8a18\u9332\u306e\u91cd\u8981\u306a\u4e0d\u4e00\u81f4\u9805\u76ee\u306b\u3064\u3044\u3066\u3001\u5fc5\u8981\u306a\u4fee\u6b63\u3092\u884c\u3046\u3002<\/h4>\n<p>\u30fb\u5b50\u4f1a\u793e\u306e\u6c7a\u7b97\u671f\u3092\u5909\u66f4\u3059\u308b\u65b9\u6cd5\u306b\u3088\u308a\u89e3\u6d88\u3059\u308b\u3053\u3068\u3082\u53ef\u80fd\u3002<\/p>\n<p>\u30fbIFRS\u3067\u306f\u6c7a\u7b97\u65e5\u306e\u7d71\u4e00\u304c\u539f\u5247\u3068\u3057\u3066\u6c42\u3081\u3089\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>\u305f\u3060\u3001\u5b9f\u52d9\u7684\u306b\u306f\u3001\u5fc5\u305a\u3057\u3082\u539f\u5247\u51e6\u7406\u3092\u3057\u3066\u3044\u308b\u4f1a\u793e\u304c\u591a\u3044\u3068\u306f\u3044\u3048\u306a\u3044\u306e\u3067\u306f\u306a\u3044\u3067\u3057\u3087\u3046\u304b\u3002\u305d\u3053\u3067\u3001\u4eca\u56de\u306f\u6c7a\u7b97\u65e5\u306e\u7570\u306a\u308b\u5b50\u4f1a\u793e\u306b\u95a2\u3057\u3066\u3001\u9023\u7d50\u4e0a\u3069\u306e\u5bb9\u6613\u306b\u51e6\u7406\u3057\u3066\u3044\u308b\u304b\u3068\u3044\u3046\u70b9\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<p>&nbsp;<\/p>\n<h3>\u2161\uff0e\u904e\u53bb6\u5e74\u9593\u306e\u5404\u793e\u306e\u958b\u793a\u72b6\u6cc1\u306e\u63a8\u79fb\uff08\u4f1a\u793e\u6570\uff09<\/h3>\n<table>\n<tbody>\n<tr>\n<td width=\"109\"><\/td>\n<td width=\"79\">2006\u5e74<\/td>\n<td width=\"79\">2007\u5e74<\/td>\n<td width=\"79\">2008\u5e74<\/td>\n<td width=\"79\">2009\u5e74<\/td>\n<td width=\"79\">2010\u5e74<\/td>\n<td width=\"75\">2011\u5e74<\/td>\n<\/tr>\n<tr>\n<td width=\"109\">\u5b50\u4f1a\u793e\u306e\u6c7a\u7b97\u3092\u57fa\u790e\u3068\u3057\u3066\u9023\u7d50<\/td>\n<td width=\"79\"><strong>1,328<\/strong><\/td>\n<td width=\"79\"><strong>1,365<\/strong><\/td>\n<td width=\"79\"><strong>1,331<\/strong><\/td>\n<td width=\"79\"><strong>1,302<\/strong><\/td>\n<td width=\"79\"><strong>1,294<\/strong><\/td>\n<td width=\"75\"><strong>1,265<\/strong><\/td>\n<\/tr>\n<tr>\n<td width=\"109\">\u4eee\u6c7a\u7b97<\/td>\n<td width=\"79\"><strong>279<\/strong><\/td>\n<td width=\"79\"><strong>322<\/strong><\/td>\n<td width=\"79\"><strong>319<\/strong><\/td>\n<td width=\"79\"><strong>309<\/strong><\/td>\n<td width=\"79\"><strong>311<\/strong><\/td>\n<td width=\"75\"><strong>332<\/strong><\/td>\n<\/tr>\n<tr>\n<td width=\"109\">\u6c7a\u7b97\u671f\u306e\u5909\u66f4<\/td>\n<td width=\"79\">89<\/td>\n<td width=\"79\">108<\/td>\n<td width=\"79\">98<\/td>\n<td width=\"79\">95<\/td>\n<td width=\"79\">87<\/td>\n<td width=\"75\">103<\/td>\n<\/tr>\n<tr>\n<td width=\"109\">\u9023\u7d50\u4f1a\u793e\u7dcf\u6570<\/td>\n<td width=\"79\">2,727<\/td>\n<td width=\"79\">2,763<\/td>\n<td width=\"79\">2,664<\/td>\n<td width=\"79\">2,603<\/td>\n<td width=\"79\">2,524<\/td>\n<td width=\"75\">2,460<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u03b1\uff1a\u6709\u5831\u30b5\u30fc\u30c1<\/p>\n<p>\u03b2\uff1a\u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8\u3000\u6c7a\u7b97\u65e5\uff1a3\u670831\u65e5<\/p>\n<p>\u03b3\uff1a\u5b50\u4f1a\u793e\u306e\u6c7a\u7b97\u3092\u57fa\u790e\u3068\u3057\u3066\u9023\u7d50\u3000\u300c\u5b50\u4f1a\u793e\u306e\u4e8b\u696d\u5e74\u5ea6 AND \u8abf\u6574\u300d<\/p>\n<p>\u4eee\u6c7a\u7b97\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u300c\u5b50\u4f1a\u793e\u306e\u4e8b\u696d\u5e74\u5ea6 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