\u306e\u308c\u3093\u306f\u3001\u4f1a\u793e\u6cd5\u65bd\u884c\u524d\u306b\u306f\u300c\u55b6\u696d\u6a29\u300d\u3068\u547c\u3070\u308c\u3001\u6cd5\u5f8b\u4e0a\u306e\u6a29\u5229\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u304c\u3001\u4ed6\u306e\u4f01\u696d\u3088\u308a\u591a\u304f\u53ce\u76ca\u3092\u7a3c\u5f97\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u7121\u5f62\u306e\u6e90\u6cc9\u30fb\u539f\u56e0\u3092\u91d1\u984d\u3067\u8a55\u4fa1\u3057\u305f\u3082\u306e\u3092\u3044\u3044\u307e\u3059\u3002\u3053\u308c\u306f\u3001\u52d8\u5b9a\u79d1\u76ee\u306e\u4e00\u3064\u3067\u3001\u7121\u5f62\u306e\u8ca1\u7523\u7684\u4fa1\u5024\u3092\u6709\u3059\u308b\u3082\u306e\u3067\u3042\u308a\u3001\u5177\u4f53\u7684\u306b\u306f\u3001\u4f01\u696d\u306e\u30d6\u30e9\u30f3\u30c9\u529b\u3001\u9ad8\u5ea6\u306a\u6280\u8853\u529b\u3001\u55b6\u696d\u4e0a\u306e\u30ce\u30a6\u30cf\u30a6\u3001\u7acb\u5730\u6761\u4ef6\u7b49\u306e\u5730\u7406\u7684\u6761\u4ef6\u3001\u5b98\u516c\u5e81\u306e\u767b\u9332\u30fb\u8a31\u8a8d\u53ef\u306b\u57fa\u3065\u304f\u3082\u306e\u306a\u3069\u304c\u6319\u3052\u3089\u308c\u307e\u3059\u3002<\/p>\n
\u7c21\u5358\u306b\u8a00\u3048\u3070\u3001\u306e\u308c\u3093\u3068\u306f\u3001\u4f01\u696d\u3092\u8cb7\u53ce\u3057\u305f\u6642\u3001\u8cb7\u53ce\u3055\u308c\u305f\u4f01\u696d\u306e\u6642\u4fa1\u3092\u4e0a\u56de\u3063\u3066\u652f\u6255\u3063\u305f\u30d7\u30ec\u30df\u30a2\u30e0\u5206\u306e\u4fa1\u683c\u306e\u3053\u3068\u3067\u3059\u3002<\/p>\n
\u4f8b\u3048\u3070\u3001\u6642\u4fa1\u7dcf\u984d\u304c\uff11\uff10\uff10\u5104\u5186\u306e\u4f01\u696d\u3092\uff11\uff12\uff10\u5104\u5186\u3067\u8cb7\u53ce\u3057\u305f\u306a\u3089\u3001\uff12\uff10\u5104\u5186\u306e\u30d7\u30ec\u30df\u30a2\u30e0\u304c\u8cb8\u501f\u5bfe\u7167\u8868\u306e\u8cc7\u7523\u6b04\u306b\u306e\u308c\u3093\u3068\u3057\u3066\u8a08\u4e0a\u3055\u308c\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002\u306e\u308c\u3093\u306f\u4f01\u696d\u8cb7\u53ce\u304c\u7121\u4e8b\u7d42\u308f\u308c\u3070\u3001\u8cb7\u53ce\u3057\u305f\u89aa\u4f1a\u793e\u306e\u30d0\u30e9\u30f3\u30b9\u30b7\u30fc\u30c8\u306e\u8cc7\u7523\u3068\u3057\u3066\u8a18\u8f09\u3055\u308c\u307e\u3059\u304c\u3001\u305d\u306e\u5f8c\u3001\u6c38\u4e45\u306b\u8f09\u308a\u7d9a\u3051\u308b\u308f\u3051\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u4f1a\u8a08\u4e0a\u306b\u304a\u3044\u3066\u306f\u3001\u300c\u6e1b\u4fa1\u511f\u5374\u300d\u3068\u3044\u3063\u3066\u3001\u56fa\u5b9a\u8cc7\u7523\u306b\u8a08\u4e0a\u3055\u308c\u3066\u3044\u308b\u5efa\u7269\u3084\u793e\u7528\u8eca\u7b49\u3001\u4f7f\u3063\u305f\u308a\u5e74\u6570\u304c\u7d4c\u904e\u3059\u308c\u3070\u5f90\u3005\u306b\u4fa1\u5024\u304c\u843d\u3061\u3066\u3044\u304f\u3082\u306e\u306f\u3001\u8cb8\u501f\u5bfe\u7167\u8868\u304b\u3089\u3082\u3001\u5229\u76ca\u304b\u3089\u3082\u5dee\u3057\u5f15\u304b\u308c\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n
\u306e\u308c\u3093\u3092\u640d\u76ca\u306b\u3069\u3046\u53cd\u6620\u3055\u305b\u308b\u304b\u306f\u4f1a\u8a08\u57fa\u6e96\u306b\u3088\u3063\u3066\u7570\u306a\u308a\u307e\u3059\u304c\u3001\u5efa\u7269\u3084\u793e\u7528\u8eca\u540c\u69d8\u306b\u306e\u308c\u3093\u306f\u8cb7\u53ce\u30b3\u30b9\u30c8\u306e1\u3064\u306a\u306e\u3060\u304b\u3089\u3001\u9577\u3044\u5e74\u6708\u3092\u304b\u3051\u3066\u5c11\u3057\u305a\u3064\u8cbb\u7528\u8a08\u4e0a\u3057\u3001\u511f\u5374\u3057\u3066\u3044\u3053\u3046\u3068\u8003\u3048\u308b\u306e\u304c\u65e5\u672c\u57fa\u6e96\u3067\u3059\u3002\u8cb7\u53ce\u304c\u5897\u3048\u308b\u307b\u3069\u511f\u5374\u8ca0\u62c5\u304c\u5897\u3048\u307e\u3059\u304c\u3001\u8cbb\u7528\u304c\u5e73\u6e96\u5316\u3059\u308b\u30e1\u30ea\u30c3\u30c8\u304c\u3042\u308a\u307e\u3059\u3002\u4e00\u65b9\u3067\u3001IFRS\u3067\u306f\u306e\u308c\u3093\u306e\u8cbb\u7528\u3092\u8a08\u4e0a\u3057\u307e\u305b\u3093\u3002\u305d\u306e\u305f\u3081\u3001\u65e5\u672c\u57fa\u6e96\u3088\u308a\u3082\u5229\u76ca\u304c\u5927\u304d\u304f\u898b\u3048\u307e\u3059\u3002\u305f\u3060\u3057\u3001\u7c73\u56fd\u57fa\u6e96\u3084IFRS\u3067\u306f\u3001\u8cb7\u53ce\u5148\u306e\u53ce\u76ca\u529b\u3092\u6bce\u5e74\u53b3\u3057\u304f\u30c1\u30a7\u30c3\u30af\u3057\u3001\u53ce\u76ca\u529b\u304c\u4f4e\u4e0b\u3059\u308c\u3070\u6e1b\u640d\u640d\u5931\u3092\u8a08\u4e0a\u3057\u3066\u4e00\u62ec\u3067\u306e\u308c\u3093\u3092\u511f\u5374\u3057\u307e\u3059\u3002\u65e5\u672c\u57fa\u6e96\u306b\u6bd4\u3079\u3066\u5e74\u9593\u306e\u5229\u76ca\u306e\u62bc\u3057\u4e0a\u3052\u52b9\u679c\u306f\u3042\u308b\u3082\u306e\u306e\u3001\u4e00\u5ea6\u306b\u5de8\u984d\u306e\u640d\u5931\u304c\u51fa\u308b\u61f8\u5ff5\u3082\u3042\u308a\u307e\u3059\u3002\u5927\u578b\u8cb7\u53ce\u306e\u3068\u304d\u306f\u3069\u306e\u57fa\u6e96\u3092\u63a1\u7528\u3059\u308b\u304b\u3067\u306e\u308c\u3093\u306e\u511f\u5374\u304c1000\u5104\u5186\u3092\u8d85\u3048\u308b\u3068\u304d\u3082\u3042\u308a\u307e\u3059\u30021\u682a\u5229\u76ca\u306f\u3082\u3061\u308d\u3093\u3001\u4e88\u60f3PER\uff08\u682a\u4fa1\u53ce\u76ca\u7387\uff09\u306a\u3069\u3082\u5927\u304d\u304f\u5909\u52d5\u3057\u307e\u3059\u3002\u4f01\u696d\u306e\u5b9f\u614b\u306f\u5909\u308f\u308a\u3042\u308a\u307e\u305b\u3093\u304c\u3001\u3082\u306e\u3055\u3057\u3092\u5909\u3048\u308b\u3068\u898b\u3048\u65b9\u304c\u5909\u308f\u308a\u3001\u682a\u4fa1\u306b\u3082\u5f71\u97ff\u3092\u53ca\u307c\u3059\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n","protected":false},"excerpt":{"rendered":"\u306e\u308c\u3093\u306f\u3001\u4f1a\u793e\u6cd5\u65bd\u884c\u524d\u306b\u306f\u300c\u55b6\u696d\u6a29\u300d\u3068\u547c\u3070\u308c\u3001\u6cd5\u5f8b\u4e0a\u306e\u6a29\u5229\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u304c\u3001\u4ed6\u306e\u4f01\u696d\u3088\u308a\u591a\u304f\u53ce\u76ca\u3092\u7a3c\u5f97\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u7121\u5f62\u306e\u6e90\u6cc9\u30fb\u539f\u56e0\u3092\u91d1\u984d\u3067\u8a55\u4fa1\u3057\u305f\u3082\u306e\u3092\u3044\u3044\u307e\u3059\u3002\u3053\u308c\u306f\u3001\u52d8\u5b9a\u79d1\u76ee\u306e\u4e00\u3064\u3067\u3001\u7121\u5f62\u306e\u8ca1\u7523\u7684\u4fa1\u5024\u3092\u6709\u3059\u308b\u3082\u306e […]","protected":false},"author":5,"featured_media":182,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[3],"tags":[],"class_list":["post-434","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\/434","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\/5"}],"replies":[{"embeddable":true,"href":"https:\/\/www.i-kansa.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=434"}],"version-history":[{"count":1,"href":"https:\/\/www.i-kansa.com\/index.php?rest_route=\/wp\/v2\/posts\/434\/revisions"}],"predecessor-version":[{"id":435,"href":"https:\/\/www.i-kansa.com\/index.php?rest_route=\/wp\/v2\/posts\/434\/revisions\/435"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.i-kansa.com\/index.php?rest_route=\/wp\/v2\/media\/182"}],"wp:attachment":[{"href":"https:\/\/www.i-kansa.com\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=434"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.i-kansa.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=434"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.i-kansa.com\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=434"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}