<\/p>\n

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\n\u4eca\u56de\u306f\u3001\u300c\u30ab\u30f3\u30dc\u30b8\u30a2\u3067\u306e\u56fd\u969b\u4f1a\u8a08\u57fa\u6e96\u300d\u306b\u3064\u3044\u3066\u304a\u8a71\u3057\u3057\u305f\u3044\u3068\u601d\u3044\u307e\u3059\u3002<\/p>\n

 <\/p>\n

Q: \u56fd\u969b\u4f1a\u8a08\u57fa\u6e96\u306e\u5c0e\u5165\u304c\u69d8\u3005\u306a\u56fd\u3067\u884c\u308f\u308c\u3066\u3044\u307e\u3059\u304c\u3001\u30ab\u30f3\u30dc\u30b8\u30a2\u306f\u3069\u3046\u306a\u306e\u304b\uff1f<\/p>\n

A: \u30ab\u30f3\u30dc\u30b8\u30a2\u306e\u4f1a\u8a08\u57fa\u6e96\u306f\u3001IFRS\u3068\u307b\u307c\u540c\u7b49\u306e\u30ab\u30f3\u30dc\u30b8\u30a2\u8ca1\u52d9\u5831\u544a\u57fa\u6e96\uff08CIFRS\uff1aCambodian International Financial Reporting Standards\uff09\u304c\u6574\u5099\u3055\u308c\u3001\u4e0a\u5834\u4f01\u696d\u3060\u3051\u3067\u306a\u304f\u4e2d\u5c0f\u4f01\u696d\u306a\u3069\u3078\u3082\u9069\u7528\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n

 <\/p>\n

\u305d\u3082\u305d\u3082\u56fd\u969b\u4f1a\u8a08\u57fa\u6e96\uff08International Financial Reporting Standards\u3001IFRS\uff09\u3068\u306f\u3001\u56fd\u969b\u8ca1\u52d9\u5831\u544a\u57fa\u6e96\u3068\u3082\u547c\u3070\u308c\u3001\u30ed\u30f3\u30c9\u30f3\u3092\u62e0\u70b9\u3068\u3059\u308b\u6c11\u9593\u56e3\u4f53\u3067\u3042\u308b\u56fd\u969b\u4f1a\u8a08\u57fa\u6e96\u5be9\u8b70\u4f1a\uff08International Accounting Standards Board\u3001IASB)\u304c\u8a2d\u5b9a\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u306e\u3053\u3068\u3092\u3044\u3044\u307e\u3059\u3002\u300c\u4e16\u754c\u5171\u901a\u306e\u4f1a\u8a08\u57fa\u6e96\u300d\u3065\u304f\u308a\u3092\u76ee\u6307\u3057\u3066\u59cb\u307e\u308a\u30012005\u5e74\u306b\u306fEU\u57df\u5185\u4e0a\u5834\u4f01\u696d\u306b\u9069\u7528\u3044\u307e\u3059\u3002<\/p>\n

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 <\/p>\n

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\n\u305d\u3057\u30662009\u5e741\u6708\u3001\u56fd\u5bb6\u4f1a\u8a08\u8a55\u8b70\u4f1a\u306f\u4e2d\u5c0f\u4f01\u696d\u3092\u9664\u304f\u30ab\u30f3\u30dc\u30b8\u30a2\u56fd\u5185\u3067\u6d3b\u52d5\u3092\u884c\u3046\u5168\u3066\u306e\u6cd5\u4eba\u306b\u5bfe\u3057\u56fd\u969b\u4f1a\u8a08\u57fa\u6e96\u306e\u5168\u9762\u9069\u7528\u3059\u308b\u3053\u3068\u3092\u5ba3\u8a00\u3057\u3001\u56fd\u969b\u4f1a\u8a08\u57fa\u6e96\u306e\u30af\u30e1\u30fc\u30eb\u8a9e\u7ffb\u8a33\u3092\u9032\u3081\u307e\u3057\u305f\u3002
\n\u305d\u306e\u5f8c\u3001\u56fd\u969b\u4f1a\u8a08\u57fa\u6e96\u3068\u6574\u5408\u3055\u305b\u308b\u305f\u3081\u306e\u6539\u8a02\u4f5c\u696d\u304c\u7d9a\u3051\u3089\u308c\u3001\u73fe\u5728\u3067\u306f\u3001\u4e00\u90e8\u672a\u767a\u884c\u306e\u57fa\u6e96\u3082\u3042\u308a\u307e\u3059\u304c\u3001\u56fd\u969b\u4f1a\u8a08\u57fa\u6e96\u3068\u307b\u307c\u540c\u7b49\u306e\u30ab\u30f3\u30dc\u30b8\u30a2\u8ca1\u52d9\u5831\u544a\u57fa\u6e96\uff08CIFRS\uff1aCambodian International Financial Reporting Standards\uff09\u304c\u6574\u5099\u3055\u308c\u307e\u3057\u305f\u3002<\/p>\n

 <\/p>\n

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 <\/p>\n

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\n\u4eca\u56de\u3082\u8aad\u3093\u3067\u3044\u305f\u3060\u304d\u3001\u8aa0\u306b\u6709\u96e3\u3046\u3054\u3056\u3044\u307e\u3059\u3002
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 <\/p>\n

 <\/p>\n

 <\/p>\n

 <\/p>\n

 <\/p>\n

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\n\u5b89\u85e4 \u670b\u7f8e
\n<\/p>\n

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