<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":822,"date":"2016-11-01T09:27:39","date_gmt":"2016-11-01T09:27:39","guid":{"rendered":"http:\/\/kuno-cpa.co.jp\/cambodia_blog\/%e9%87%91%e8%9e%8d%e8%b2%a0%e5%82%b5%e3%81%ab%e3%81%a4%e3%81%84%e3%81%a6\/"},"modified":"2021-09-11T08:01:10","modified_gmt":"2021-09-11T08:01:10","slug":"cambodia-financial-liability","status":"publish","type":"post","link":"https:\/\/kuno-cpa.co.jp\/cambodia_blog\/cambodia-financial-liability\/","title":{"rendered":"\u91d1\u878d\u8ca0\u50b5\u306b\u3064\u3044\u3066"},"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\u8ca0\u50b5\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>IAS32\u3067\u306f\u91d1\u878d\u8ca0\u50b5\u306f\u6b21\u306e\u3088\u3046\u306b\u5b9a\u7fa9\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>(a)&nbsp;&nbsp; \u6b21\u306e\u3044\u305a\u308c\u304b\u306e\u5951\u7d04\u4e0a\u306e\u7fa9\u52d9<\/p>\n<p>\u30fb\u4ed6\u306e\u4f01\u696d\u306b\u73fe\u91d1\u307e\u305f\u306f\u4ed6\u306e\u91d1\u878d\u8cc7\u7523\u3092\u652f\u6255\u3046<\/p>\n<p>\u30fb\u91d1\u878d\u8cc7\u7523\u307e\u305f\u306f\u91d1\u878d\u8ca0\u50b5\u3092\u6f5c\u5728\u7684\u306b\u4e0d\u5229\u306a\u6761\u4ef6\u3067\u4ed6\u306e\u4f01\u696d\u3068\u4ea4\u63db\u3059\u308b\u3002<\/p>\n<p>(b)&nbsp;&nbsp; \u767a\u884c\u4f01\u696d\u81ea\u8eab\u306e\u8cc7\u672c\u6027\u91d1\u878d\u5546\u54c1\u3067\u6c7a\u6e08\u3055\u308c\u308b\u304b\u307e\u305f\u306f\u6c7a\u6e08\u3055\u308c\u308b\u53ef\u80fd\u6027\u306e\u3042\u308b\u30c7\u30ea\u30d0\u30c6\u30a3\u30d6\u30fb\u975e\u30c7\u30ea\u30d0\u30c6\u30a3\u30d6\u3067\u305d\u308c\u305e\u308c\u306e\u6761\u4ef6\u3092\u6e80\u305f\u3059\u3082\u306e\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u91d1\u878d\u8ca0\u50b5\u306e\u4f8b\u306f\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n<p>\u30fb\u8cb7\u639b\u91d1<\/p>\n<p>\u30fb\u652f\u6255\u624b\u5f62<\/p>\n<p>\u30fb\u501f\u5165\u91d1<\/p>\n<p>\u30fb\u767a\u884c\u50b5\u5238<\/p>\n<p>&nbsp;<\/p>\n<p><strong>\u8a8d\u8b58\u306e\u8981\u4ef6<\/strong><\/p>\n<p>\u4f01\u696d\u304c\u5f53\u8a72\u91d1\u878d\u5546\u54c1\u306e\u5951\u7d04\u6761\u9805\u306e\u5f53\u4e8b\u8005\u3068\u306a\u3063\u305f\u5834\u5408\u3001\u307e\u305f\u305d\u306e\u5834\u5408\u306e\u307f\u306b\u91d1\u878d\u8cc7\u7523\u3082\u3057\u304f\u306f\u91d1\u878d\u8ca0\u50b5\u3092\u8a8d\u8b58\u3057\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p><strong>\u8a8d\u8b58\u3092\u4e2d\u6b62\u3059\u308b\u8981\u4ef6<\/strong><\/p>\n<p>\u30fb\u5951\u7d04\u66f8\u306b\u5b9a\u3081\u3089\u308c\u305f\u7fa9\u52d9\u304c\u679c\u305f\u3055\u308c\u305f\u5834\u5408<\/p>\n<p>\u30fb\u5951\u7d04\u304c\u53d6\u308a\u6d88\u3055\u308c\u305f\u5834\u5408<\/p>\n<p>\u30fb\u5951\u7d04\u306e\u671f\u9650\u304c\u5230\u9054\u3057\u305f\u5834\u5408<\/p>\n<p>&nbsp;<\/p>\n<p><strong>\u91d1\u878d\u8ca0\u50b5\u306e\u8a55\u4fa1\u65b9\u6cd5<\/strong><\/p>\n<p>\u91d1\u878d\u8ca0\u50b5\u306f\u4ee5\u4e0b\u306e\u4f8b\u5916\u3092\u9664\u304d\u3001\u511f\u5374\u539f\u4fa1\u3092\u7528\u3044\u3066\u6e2c\u5b9a\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3002<\/p>\n<p><strong>\u4f8b\u5916<\/strong><\/p>\n<p>\u7d14\u640d\u76ca\u3092\u901a\u3058\u305f\u516c\u6b63\u4fa1\u5024\u3067\u6e2c\u5b9a\u3059\u308b\u91d1\u878d\u8ca0\u50b5<\/p>\n<p>\u91d1\u878d\u8cc7\u7523\u306e\u8b72\u6e21\u304c\u8a8d\u8b58\u306e\u4e2d\u6b62\u306b\u8a72\u5f53\u305b\u305a\u3001\u305d\u306e\u969b\u306b\u767a\u751f\u3057\u305f\u91d1\u878d\u8ca0\u50b5<\/p>\n<p>\u91d1\u878d\u4fdd\u8a3c\u5951\u7d04<\/p>\n<p>\u5e02\u5834\u91d1\u5229\u672a\u6e80\u3067\u8cb8\u4ed8\u3092\u63d0\u4f9b\u3059\u308b\u5951\u7d04<\/p>\n<p>&nbsp;<\/p>\n<p><strong>&nbsp;<\/strong><\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&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\u8ca0\u50b5\u306b\u3064\u3044\u3066\u3054\u8aac\u660e\u3055\u305b\u3066\u3044\u305f\u3060\u304d\u305f\u3044\u3068\u601d\u3044\u307e\u3059\u3002 &nbsp; IAS32\u3067\u306f\u91d1\u878d\u8ca0\u50b5\u306f\u6b21\u306e\u3088\u3046\u306b\u5b9a\u7fa9\u3055\u308c\u3066\u3044\u307e\u3059\u3002 &nbsp; (a)&nbsp;&#038; [&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\/822"}],"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=822"}],"version-history":[{"count":1,"href":"https:\/\/kuno-cpa.co.jp\/cambodia_blog\/wp-json\/wp\/v2\/posts\/822\/revisions"}],"predecessor-version":[{"id":1300,"href":"https:\/\/kuno-cpa.co.jp\/cambodia_blog\/wp-json\/wp\/v2\/posts\/822\/revisions\/1300"}],"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=822"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/cambodia_blog\/wp-json\/wp\/v2\/categories?post=822"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/cambodia_blog\/wp-json\/wp\/v2\/tags?post=822"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}