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\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\u793e\u50b5\u306e\u4f1a\u8a08\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>\n

IFRS\u3067\u306f\u793e\u50b5\u306f\u511f\u5374\u539f\u4fa1\u6cd5\u3092\u7528\u3044\u3066\u8a08\u4e0a\u3057\u307e\u3059\u3002\u511f\u5374\u539f\u4fa1\u6cd5\u306e\u5b9a\u7fa9\u306b\u95a2\u3057\u3066\u306f\u30012016\u5e749\u67086\u65e5\u66f4\u65b0\u306e\u30d6\u30ed\u30b0\u3092\u3054\u53c2\u7167\u304f\u3060\u3055\u3044\u3002\u4f01\u696d\u304c\u767a\u884c\u3059\u308b\u81ea\u5206\u306e\u4f1a\u793e\u306e\u793e\u50b5\u3067\u3059\u304b\u3089\u3001\u8ca0\u50b5\u79d1\u76ee\u3068\u3057\u3066\u8a08\u4e0a\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n

 <\/p>\n

\u793e\u50b5\u306e\u767a\u884c\u4fa1\u984d\u306f\u5fc5\u305a\u3057\u3082\u984d\u9762\u4fa1\u984d\u3068\u30a4\u30b3\u30fc\u30eb\u306b\u306a\u308b\u308f\u3051\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u4ee5\u4e0b\u306e\u95a2\u4fc2\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n

 <\/p>\n

\u8868\u9762\u91d1\u5229>\u5b9f\u52b9\u91d1\u5229⇒\u30d7\u30ec\u30df\u30a2\u30e0\u767a\u884c<\/p>\n

\u8868\u9762\u91d1\u5229<\u5b9f\u52b9\u91d1\u5229⇒\u30c7\u30a3\u30b9\u30ab\u30a6\u30f3\u30c8\u767a\u884c<\/p>\n

\u8868\u9762\u91d1\u5229\uff1d\u5b9f\u52b9\u91d1\u5229⇒\u30d1\u30fc\u767a\u884c<\/p>\n

 <\/p>\n

\u793e\u50b5\u306e\u767a\u884c\u4fa1\u984d\u3068\u984d\u9762\u4fa1\u984d\u306e\u5dee\u984d\u306f\u793e\u50b5\u767a\u884c\u5dee\u91d1\u3068\u3057\u3066\u4ee5\u524d\u306f\u7e70\u5ef6\u8cc7\u7523\u3068\u3057\u3066\u65e5\u672c\u3067\u306f\u6271\u308f\u308c\u3066\u3044\u305f\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u304c\u3001\u73fe\u5728\u306fIFRS\u3001\u65e5\u672c\u57fa\u6e96\u3069\u3061\u3089\u3082\u3001\u8ca0\u50b5\u306e\u793e\u50b5\u79d1\u76ee\u306e\u4e00\u90e8\u3068\u3057\u3066\u8a08\u4e0a\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002\u3064\u307e\u308a\u3001\u30d7\u30ec\u30df\u30a2\u30e0\u767a\u884c\u306e\u969b\u306f\u3001\u793e\u50b5\u767a\u884c\u5dee\u91d1\u5206\u3060\u3051\u3001\u793e\u50b5\u306e\u984d\u9762\u91d1\u984d\u304b\u3089\u8ffd\u52a0\u3067\u8a08\u4e0a\u3055\u308c\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002\u30c7\u30a3\u30b9\u30ab\u30a6\u30f3\u30c8\u767a\u884c\u306e\u969b\u306f\u3001\u793e\u50b5\u767a\u884c\u5dee\u91d1\u5206\u3060\u3051\u3001\u793e\u50b5\u306e\u91d1\u984d\u304c\u984d\u9762\u91d1\u984d\u3092\u5143\u306b\u63a7\u9664\u3055\u308c\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n

 <\/p>\n

 <\/p>\n

\u793e\u50b5\u5229\u606f\u3092\u652f\u6255\u3046\u969b\u3001\u6b21\u306e\u3088\u3046\u306a\u4ed5\u8a33\u3092\u5207\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\uff08\u30c7\u30a3\u30b9\u30ab\u30a6\u30f3\u30c8\u767a\u884c\u306e\u5834\u5408\uff09\u3002<\/p>\n

 <\/p>\n

D\uff52\u3000\u793e\u50b5\u5229\u606f\u3000\u3000\u3000\u3000\u3000×××\u3000\u3000\u3000Cr\u3000 \u793e\u50b5\u3000\u3000\u3000\u3000\u3000×××<\/p>\n

 interest on corporation bonds\u3000   corporation bonds\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000<\/p>\n

                                                 \u5f53\u5ea7\u9810\u91d1      ×××<\/p>\n

                                                current accounts<\/p>\n

 <\/p>\n

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                                                                                                                                         <\/p>\n

\u4eca\u9031\u306f\u4ee5\u4e0a\u3067\u3059\u3002<\/p>\n

 <\/p>\n

\u4f1a\u8a08\u51e6\u7406\u3067\u4e0d\u660e\u70b9\u7b49\u3054\u3056\u3044\u307e\u3057\u305f\u3089 kumagai.keisuke@tokyoconsultinggroup.com<\/a><\/p>\n

\u307e\u3067\u304a\u6c17\u8efd\u306b\u3054\u9023\u7d61\u304f\u3060\u3055\u3044\u3002\u3000\u3000\u3000<\/p>\n

\"\"<\/a> <\/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\u793e\u50b5\u306e\u4f1a\u8a08\u306b\u3064\u3044\u3066\u3054\u8aac\u660e\u3055\u305b\u3066\u3044\u305f\u3060\u304d\u305f\u3044\u3068\u601d\u3044\u307e\u3059\u3002   IFRS\u3067\u306f\u793e\u50b5\u306f\u511f\u5374\u539f\u4fa1\u6cd5\u3092\u7528\u3044\u3066\u8a08\u4e0a\u3057\u307e\u3059\u3002\u511f\u5374\u539f\u4fa1\u6cd5\u306e\u5b9a\u7fa9\u306b\u95a2\u3057\u3066\u306f\u30012016\u5e74 […]","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\/825"}],"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=825"}],"version-history":[{"count":1,"href":"https:\/\/kuno-cpa.co.jp\/cambodia_blog\/wp-json\/wp\/v2\/posts\/825\/revisions"}],"predecessor-version":[{"id":1297,"href":"https:\/\/kuno-cpa.co.jp\/cambodia_blog\/wp-json\/wp\/v2\/posts\/825\/revisions\/1297"}],"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=825"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/cambodia_blog\/wp-json\/wp\/v2\/categories?post=825"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/cambodia_blog\/wp-json\/wp\/v2\/tags?post=825"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}