<br />
<b>Warning</b>:  Undefined array key "global_protection_id" in <b>/home/netst/kuno-cpa.co.jp/public_html/cambodia_blog/wp-content/plugins/content-protector/inc/class-ps-rest-handler.php</b> on line <b>51</b><br />
{"id":807,"date":"2016-09-06T09:53:51","date_gmt":"2016-09-06T09:53:51","guid":{"rendered":"http:\/\/kuno-cpa.co.jp\/cambodia_blog\/%e3%80%8c%e9%87%91%e8%9e%8d%e8%b3%87%e7%94%a3%e3%81%ae%e5%88%86%e9%a1%9e%ef%bc%88%ef%bc%91%ef%bc%89%e3%81%ab%e3%81%a4%e3%81%84%e3%81%a6%e3%80%8d\/"},"modified":"2021-09-11T08:12:51","modified_gmt":"2021-09-11T08:12:51","slug":"cambodia-clasification-of-financial-assets1","status":"publish","type":"post","link":"https:\/\/kuno-cpa.co.jp\/cambodia_blog\/cambodia-clasification-of-financial-assets1\/","title":{"rendered":"\u300c\u91d1\u878d\u8cc7\u7523\u306e\u5206\u985e\uff08\uff11\uff09\u306b\u3064\u3044\u3066\u300d"},"content":{"rendered":"<p>\u7686\u69d8\u3001\u3053\u3093\u306b\u3061\u306f\u3002\u30ab\u30f3\u30dc\u30b8\u30a2\u99d0\u5728\u54e1\u306e\u516c\u8a8d\u4f1a\u8a08\u58eb\u306e\u718a\u8c37\u3067\u3059\u3002\u4eca\u9031\u306f\u91d1\u878d\u8cc7\u7523\u306e\u5206\u985e\u306b\u3064\u3044\u3066\u3054\u8aac\u660e\u3055\u305b\u3066\u3044\u305f\u3060\u304d\u305f\u3044\u3068\u601d\u3044\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u4f1a\u8a08\u671f\u672b\u306b\u304a\u3044\u3066\u91d1\u878d\u8cc7\u7523\u3092\u8a55\u4fa1\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u304c\u3001IFRS\u3067\u306f\uff13\u7a2e\u985e\u306e\u8a55\u4fa1\u65b9\u6cd5\u306b\u533a\u5206\u3055\u308c\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u2460&nbsp;&nbsp;&nbsp; \u511f\u5374\u539f\u4fa1<\/p>\n<p>\u511f\u5374\u539f\u4fa1\u3068\u306f\u3001<a title=\"\u50b5\u6a29\u306e\u610f\u5473\" href=\"http:\/\/www.weblio.jp\/content\/%E5%82%B5%E6%A8%A9\">\u50b5\u6a29<\/a>\u307e\u305f\u306f<a title=\"\u50b5\u5238\u306e\u610f\u5473\" href=\"http:\/\/www.weblio.jp\/content\/%E5%82%B5%E5%88%B8\">\u50b5\u5238<\/a>\u3092<a title=\"\u50b5\u6a29\u306e\u610f\u5473\" href=\"http:\/\/www.weblio.jp\/content\/%E5%82%B5%E6%A8%A9\">\u50b5\u6a29<\/a><a title=\"\u91d1\u984d\u306e\u610f\u5473\" href=\"http:\/\/www.weblio.jp\/content\/%E9%87%91%E9%A1%8D\">\u91d1\u984d<\/a>\u307e\u305f\u306f<a title=\"\u50b5\u5238\u306e\u610f\u5473\" href=\"http:\/\/www.weblio.jp\/content\/%E5%82%B5%E5%88%B8\">\u50b5\u5238<\/a><a title=\"\u91d1\u984d\u306e\u610f\u5473\" href=\"http:\/\/www.weblio.jp\/content\/%E9%87%91%E9%A1%8D\">\u91d1\u984d<\/a>\u3088\u308a\u4f4e\u3044<a title=\"\u4fa1\u984d\u306e\u610f\u5473\" href=\"http:\/\/www.weblio.jp\/content\/%E4%BE%A1%E9%A1%8D\">\u4fa1\u984d<\/a>\u307e\u305f\u306f\u9ad8\u3044<a title=\"\u4fa1\u984d\u306e\u610f\u5473\" href=\"http:\/\/www.weblio.jp\/content\/%E4%BE%A1%E9%A1%8D\">\u4fa1\u984d<\/a>\u3067<a title=\"\u53d6\u5f97\u306e\u610f\u5473\" href=\"http:\/\/www.weblio.jp\/content\/%E5%8F%96%E5%BE%97\">\u53d6\u5f97<\/a>\u3057\u305f<a title=\"\u5834\u5408\u306e\u610f\u5473\" href=\"http:\/\/www.weblio.jp\/content\/%E5%A0%B4%E5%90%88\">\u5834\u5408<\/a>\u306b\u304a\u3044\u3066\u3001<a title=\"\u5f53\u8a72\u306e\u610f\u5473\" href=\"http:\/\/www.weblio.jp\/content\/%E5%BD%93%E8%A9%B2\">\u5f53\u8a72<\/a><a title=\"\u5dee\u984d\u306e\u610f\u5473\" href=\"http:\/\/www.weblio.jp\/content\/%E5%B7%AE%E9%A1%8D\">\u5dee\u984d<\/a>\u304c\u4e3b\u306b<a title=\"\u91d1\u5229\u306e\u610f\u5473\" href=\"http:\/\/www.weblio.jp\/content\/%E9%87%91%E5%88%A9\">\u91d1\u5229<\/a>\u306e<a title=\"\u8abf\u6574\u306e\u610f\u5473\" href=\"http:\/\/www.weblio.jp\/content\/%E8%AA%BF%E6%95%B4\">\u8abf\u6574<\/a><a title=\"\u90e8\u5206\u306e\u610f\u5473\" href=\"http:\/\/www.weblio.jp\/content\/%E9%83%A8%E5%88%86\">\u90e8\u5206<\/a>\u306b<a title=\"\u8a72\u5f53\u306e\u610f\u5473\" href=\"http:\/\/www.weblio.jp\/content\/%E8%A9%B2%E5%BD%93\">\u8a72\u5f53<\/a>\u3059\u308b\u3068\u304d\u306b\u3001\u3053\u308c\u3092<a title=\"\u5f01\u6e08\u306e\u610f\u5473\" href=\"http:\/\/www.weblio.jp\/content\/%E5%BC%81%E6%B8%88\">\u5f01\u6e08<\/a>\u671f\u307e\u305f\u306f<a title=\"\u511f\u9084\u306e\u610f\u5473\" href=\"http:\/\/www.weblio.jp\/content\/%E5%84%9F%E9%82%84\">\u511f\u9084<\/a><a title=\"\u671f\u306b\u306e\u610f\u5473\" href=\"http:\/\/www.weblio.jp\/content\/%E6%9C%9F%E3%81%AB\">\u671f\u306b<\/a>\u81f3\u308b\u307e\u3067<a title=\"\u6bce\u671f\u306e\u610f\u5473\" href=\"http:\/\/www.weblio.jp\/content\/%E6%AF%8E%E6%9C%9F\">\u6bce\u671f<\/a><a title=\"\u4e00\u5b9a\u306e\u306e\u610f\u5473\" href=\"http:\/\/www.weblio.jp\/content\/%E4%B8%80%E5%AE%9A%E3%81%AE\">\u4e00\u5b9a\u306e<\/a><a title=\"\u65b9\u6cd5\u306e\u610f\u5473\" href=\"http:\/\/www.weblio.jp\/content\/%E6%96%B9%E6%B3%95\">\u65b9\u6cd5<\/a>\u3067<a title=\"\u53d6\u5f97\u306e\u610f\u5473\" href=\"http:\/\/www.weblio.jp\/content\/%E5%8F%96%E5%BE%97\">\u53d6\u5f97<\/a><a title=\"\u4fa1\u984d\u306e\u610f\u5473\" href=\"http:\/\/www.weblio.jp\/content\/%E4%BE%A1%E9%A1%8D\">\u4fa1\u984d<\/a>\u306b\u52a0\u6e1b\u3057\u305f\u5f8c\u306e<a title=\"\u4fa1\u984d\u306e\u610f\u5473\" href=\"http:\/\/www.weblio.jp\/content\/%E4%BE%A1%E9%A1%8D\">\u4fa1\u984d<\/a>\u3092\u3044\u3044\u307e\u3059\u3002<\/p>\n<p>\u3057\u305f\u304c\u3063\u3066\u3001\u53d6\u5f97\u4fa1\u683c\u3068\u50b5\u5238\uff08\u50b5\u6a29\uff09\u91d1\u984d\u306b\u5dee\u7570\u304c\u306a\u3044\u5834\u5408\u3001\u511f\u5374\u539f\u4fa1\uff1d\u53d6\u5f97\u539f\u4fa1\u3068\u306a\u308a\u307e\u3059\u3002\u5dee\u7570\u304c\u3042\u308b\u5834\u5408\u3001\u6bce\u671f\u4e00\u5b9a\u306e\u5229\u606f\u51e6\u7406\u3092\u5fc5\u8981\u3068\u3057\u3001\u305d\u306e\u51e6\u7406\u5f8c\u306e\u91d1\u984d\u3092\u511f\u5374\u539f\u4fa1\u3068\u547c\u3093\u3067\u3044\u308b\u3068\u3044\u3046\u3053\u3068\u3067\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>IFRS\u306b\u3088\u308c\u3070\u3001\u4ee5\u4e0b\u306e\u4e21\u65b9\u306e\u6761\u4ef6\u304c\u3042\u308b\u6642\u306b\u3001\u511f\u5374\u539f\u4fa1\u6e2c\u5b9a\u306b\u5206\u985e\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u30fb\u5951\u7d04\u4e0a\u306e\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u3092\u56de\u53ce\u3059\u308b\u305f\u3081\u306b\u8cc7\u7523\u3092\u4fdd\u6709\u3057\u3066\u304a\u308a\u3001\u5f53\u8a72\u8cc7\u7523\u306f\u305d\u306e\u7bc4\u7587\u3067\u3042\u308b\u3002<\/p>\n<p>\u30fb\u5951\u7d04\u66f8\u306b\u3001\u7279\u5b9a\u306e\u65e5\u306b\u5143\u672c\u304a\u3088\u3073\u5143\u672c\u306b\u5bfe\u3059\u308b\u5229\u606f\u306e\u652f\u6255\u3044\u306e\u307f\u3092\u53d7\u3051\u53d6\u308b\u3053\u3068\u304c\u660e\u8a18\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u2461&nbsp;&nbsp;&nbsp; \u305d\u306e\u4ed6\u306e\u5305\u62ec\u5229\u76ca\u3092\u901a\u3058\u305f\u516c\u6b63\u4fa1\u5024<\/p>\n<p>\u3053\u306e\u30bf\u30a4\u30d7\u306f\u3001\u4f1a\u8a08\u671f\u672b\u306b\u306f\u6642\u4fa1\u3067\u8a55\u4fa1\u66ff\u3048\u3092\u884c\u3044\u3001\u4ee5\u524d\u306e\u8a55\u4fa1\u3068\u6642\u4fa1\u306e\u5dee\u984d\u3092\u305d\u306e\u4ed6\u5305\u62ec\u5229\u76ca\u3067\u51e6\u7406\u3059\u308b\u30bf\u30a4\u30d7\u306e\u3053\u3068\u3092\u6307\u3057\u307e\u3059\u3002\u305d\u306e\u4ed6\u5305\u62ec\u5229\u76ca\u3068\u306f\u3001\u8cc7\u672c\u306e\u90e8\u3067\u3001\u76f4\u5165\u3059\u308b\u3082\u306e\u3067\u3042\u308a\u3001\u7d14\u640d\u76ca\u8a08\u7b97\u306b\u306f\u53cd\u6620\u3055\u308c\u307e\u305b\u3093\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>IFRS\u306b\u3088\u308c\u3070\u3001\u4ee5\u4e0b\u306e\u4e21\u65b9\u306e\u6761\u4ef6\u304c\u3042\u308b\u6642\u306b\u3001\u305d\u306e\u4ed6\u306e\u5305\u62ec\u5229\u76ca\u3092\u901a\u3058\u305f\u516c\u6b63\u4fa1\u5024\u6e2c\u5b9a\u306b\u5206\u985e\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u30fb\u5951\u7d04\u4e0a\u306e\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u3092\u56de\u53ce\u3059\u308b\u305f\u3081\u53ca\u3073\u58f2\u5374\u3059\u308b\u305f\u3081\u306b\u8cc7\u7523\u3092\u4fdd\u6709\u3057\u3066\u304a\u308a\u3001\u5f53\u8a72\u8cc7\u7523\u306f\u305d\u306e\u7bc4\u7587\u3067\u3042\u308b\u3002<\/p>\n<p>\u30fb\u5951\u7d04\u66f8\u306b\u3001\u7279\u5b9a\u306e\u65e5\u306b\u5143\u672c\u304a\u3088\u3073\u5143\u672c\u306b\u5bfe\u3059\u308b\u5229\u606f\u306e\u652f\u6255\u3044\u306e\u307f\u3092\u53d7\u3051\u53d6\u308b\u3053\u3068\u304c\u660e\u8a18\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u4e0a\u8a18\u306e\u57fa\u6e96\u306f\u3001\u511f\u5374\u539f\u4fa1\u306e\u57fa\u6e96\u3068\u304b\u306a\u308a\u4f3c\u3066\u3044\u307e\u3059\u3002\u3067\u3059\u304b\u3089\u3001IFRS\u306b\u304a\u3044\u3066\u306f\u3001\u511f\u5374\u539f\u4fa1\u30fb\u305d\u306e\u4ed6\u306e\u5305\u62ec\u5229\u76ca\u3092\u901a\u3058\u305f\u516c\u6b63\u4fa1\u5024\u3001\u3069\u3061\u3089\u306e\u57fa\u6e96\u306b\u3082\u8a72\u5f53\u3057\u3066\u304f\u308b\u91d1\u878d\u8cc7\u7523\u306f\u304b\u306a\u308a\u591a\u3044\u3068\u601d\u308f\u308c\u307e\u3059\u304c\u3001\u305d\u306e\u969b\u306f\u4f01\u696d\u304c\u81ea\u7531\u306b\u4f1a\u8a08\u65b9\u91dd\u3092\u6c7a\u5b9a\u3067\u304d\u308b\u3082\u306e\u3068\u63a8\u6e2c\u3057\u307e\u3059\u3002\u65e5\u672c\u57fa\u6e96\u306e\u3088\u3046\u306b\u3001\u3053\u3046\u3044\u3046\u5834\u5408\u306f\u3053\u306e\u4f1a\u8a08\u51e6\u7406\u3092\u884c\u3044\u3042\u3042\u3044\u3046\u5834\u5408\u306f\u3042\u306e\u4f1a\u8a08\u51e6\u7406\u3001\u3068\u3044\u3046\u3088\u3046\u306a\u30ac\u30c1\u30c3\u3068\u3057\u305f\u6c7a\u3081\u65b9\u306f\u3055\u308c\u3066\u306a\u3044\u306e\u3067\u3059\u3002IFRS\u306f\u539f\u5247\u4e3b\u7fa9\u306e\u4f1a\u8a08\u3067\u3042\u308b\u305f\u3081\u3067\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u6b8b\u308a\u306e\u4e00\u533a\u5206\u306f\u3001\u7d14\u640d\u76ca\u3092\u901a\u3058\u305f\u516c\u6b63\u4fa1\u5024\u3067\u3059\u304c\u3001\u3053\u308c\u306f\u6b21\u9031\u306b\u3054\u8aac\u660e\u3044\u305f\u3057\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>\u4eca\u9031\u306f\u4ee5\u4e0a\u3067\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p><a>\u4f1a\u8a08\u51e6\u7406\u3067\u4e0d\u660e\u70b9\u7b49\u3054\u3056\u3044\u307e\u3057\u305f\u3089 kumagai.keisuke@tokyoconsultinggroup.com<\/a><\/p>\n<p>\u307e\u3067\u304a\u6c17\u8efd\u306b\u3054\u9023\u7d61\u304f\u3060\u3055\u3044\u3002\u3000\u3000\u3000<\/p>\n<p> <a href=\"http:\/\/www.kuno-cpa.co.jp\/form\/\"><img decoding=\"async\" src=\"http:\/\/blogimg.goo.ne.jp\/user_image\/25\/3e\/f87806814f508ad6c53afb0652df2969.jpg\" alt=\"\" border=\"0\" \/><\/a><span style=\"font-size: 14px;\">&nbsp;<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"\u7686\u69d8\u3001\u3053\u3093\u306b\u3061\u306f\u3002\u30ab\u30f3\u30dc\u30b8\u30a2\u99d0\u5728\u54e1\u306e\u516c\u8a8d\u4f1a\u8a08\u58eb\u306e\u718a\u8c37\u3067\u3059\u3002\u4eca\u9031\u306f\u91d1\u878d\u8cc7\u7523\u306e\u5206\u985e\u306b\u3064\u3044\u3066\u3054\u8aac\u660e\u3055\u305b\u3066\u3044\u305f\u3060\u304d\u305f\u3044\u3068\u601d\u3044\u307e\u3059\u3002 &nbsp; \u4f1a\u8a08\u671f\u672b\u306b\u304a\u3044\u3066\u91d1\u878d\u8cc7\u7523\u3092\u8a55\u4fa1\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u304c\u3001IFRS\u3067\u306f\uff13\u7a2e\u985e\u306e\u8a55\u4fa1\u65b9\u6cd5\u306b [&hellip;]","protected":false},"author":1,"featured_media":1721,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"passster_activate_protection":false,"passster_protect_child_pages":"","passster_protection_type":"password","passster_password":"","passster_activate_overwrite_defaults":"","passster_headline":"","passster_instruction":"","passster_placeholder":"","passster_button":"","passster_id":"","passster_activate_misc_settings":"","passster_redirect_url":"","passster_hide":"no","passster_area_shortcode":"","_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[21,23],"tags":[],"_links":{"self":[{"href":"https:\/\/kuno-cpa.co.jp\/cambodia_blog\/wp-json\/wp\/v2\/posts\/807"}],"collection":[{"href":"https:\/\/kuno-cpa.co.jp\/cambodia_blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/kuno-cpa.co.jp\/cambodia_blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/cambodia_blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/cambodia_blog\/wp-json\/wp\/v2\/comments?post=807"}],"version-history":[{"count":1,"href":"https:\/\/kuno-cpa.co.jp\/cambodia_blog\/wp-json\/wp\/v2\/posts\/807\/revisions"}],"predecessor-version":[{"id":1315,"href":"https:\/\/kuno-cpa.co.jp\/cambodia_blog\/wp-json\/wp\/v2\/posts\/807\/revisions\/1315"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/cambodia_blog\/wp-json\/wp\/v2\/media\/1721"}],"wp:attachment":[{"href":"https:\/\/kuno-cpa.co.jp\/cambodia_blog\/wp-json\/wp\/v2\/media?parent=807"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/cambodia_blog\/wp-json\/wp\/v2\/categories?post=807"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/cambodia_blog\/wp-json\/wp\/v2\/tags?post=807"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}