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{"id":862,"date":"2017-03-21T11:04:04","date_gmt":"2017-03-21T11:04:04","guid":{"rendered":"http:\/\/kuno-cpa.co.jp\/cambodia_blog\/%e3%80%8c%e9%80%80%e8%81%b7%e5%be%8c%e7%b5%a6%e4%bb%98-%e7%a2%ba%e5%ae%9a%e7%b5%a6%e4%bb%98%e5%88%b6%e5%ba%a6%e3%81%ab%e3%81%a4%e3%81%84%e3%81%a6%e3%80%8d\/"},"modified":"2021-09-11T07:43:32","modified_gmt":"2021-09-11T07:43:32","slug":"cambodia-postretirement-benefit-defined-benefit-plans-examples-2","status":"publish","type":"post","link":"https:\/\/kuno-cpa.co.jp\/cambodia_blog\/cambodia-postretirement-benefit-defined-benefit-plans-examples-2\/","title":{"rendered":"\u300c\u9000\u8077\u5f8c\u7d66\u4ed8-\u78ba\u5b9a\u7d66\u4ed8\u5236\u5ea6\u306b\u3064\u3044\u3066\u300d"},"content":{"rendered":"

\u7686\u69d8\u3001\u3053\u3093\u306b\u3061\u306f\u3001\u30ab\u30f3\u30dc\u30b8\u30a2\u99d0\u5728\u54e1\u306e\u516c\u8a8d\u4f1a\u8a08\u58eb\u306e\u718a\u8c37\u3067\u3059\u3002\u4eca\u9031\u306f\u9000\u8077\u5f8c\u7d66\u4ed8-\u78ba\u5b9a\u7d66\u4ed8\u5236\u5ea6\u306b\u3064\u3044\u3066\u4f8b\u984c\u3092\u7528\u3044\u3066\u3054\u8aac\u660e\u3044\u305f\u3057\u307e\u3059\u3002<\/p>\n

 <\/p>\n

 <\/p>\n

\u78ba\u5b9a\u7d66\u4ed8\u5236\u5ea6\u3068\u306f\u3001\u9000\u8077\u5f8c\u7d66\u4ed8\u306e\u5236\u5ea6\u306e\u4e00\u3064\u3067\u3042\u308a\u3001\u5f93\u696d\u54e1\u306b\u7d66\u4ed8\u3059\u308b\u9000\u8077\u5f8c\u7d66\u4ed8\u304c\u4e88\u3081\u5b9a\u307e\u3063\u3066\u304a\u308a\u3001\u4f01\u696d\u304c\u5b9f\u969b\u306b\u8ca0\u62c5\uff08\u62e0\u51fa\uff09\u3059\u308b\u8cbb\u7528\u304c\u6295\u8cc7\u30ea\u30b9\u30af\u3084\u6570\u7406\u8a08\u7b97\u4e0a\u306e\u30ea\u30b9\u30af\u3092\u53d7\u3051\u308b\u305f\u3081\u3001\u5909\u52d5\u3059\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u5236\u5ea6\u306e\u3053\u3068\u3092\u3044\u3044\u307e\u3059\u3002\u3057\u305f\u304c\u3063\u3066\u3001\u4f01\u696d\u306f\u3001\u62e0\u51fa\u3059\u308b\u91d1\u984d\u306e\u4ed6\u3001\u30ea\u30b9\u30af\u306e\u5909\u52d5\u306b\u5fdc\u3058\u3066\u968f\u6642\u8cbb\u7528\u3001\u5229\u76ca\u8a08\u4e0a\u3092\u8ffd\u52a0\u3067\u884c\u3046\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n

 <\/p>\n

 <\/p>\n

<\u78ba\u5b9a\u7d66\u4ed8\u5236\u5ea6\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u306e\u624b\u9806><\/p>\n

STEP:1 \u78ba\u5b9a\u7d66\u4ed8\u5236\u5ea6\u306e\u7a4d\u7acb\u4e0d\u8db3\u307e\u305f\u306f\u7a4d\u7acb\u8d85\u904e\u306e\u7b97\u5b9a<\/p>\n

 \u78ba\u5b9a\u7d66\u4ed8\u5236\u5ea6\u50b5\u52d9\u306e\u73fe\u5728\u4fa1\u5024\u304b\u3089\u5236\u5ea6\u8cc7\u7523\u306e\u516c\u6b63\u4fa1\u5024\u3092\u63a7\u9664\u3057\u3066\u3001\u7a4d\u7acb\u4e0d\u8db3\u307e\u305f\u306f\u7a4d\u7acb\u8d85\u904e\u984d\u3092\u7b97\u5b9a\u3059\u308b\u3002<\/p>\n

 <\/p>\n

STEP:2 \u78ba\u5b9a\u7d66\u4ed8\u8ca0\u50b5\uff08\u8cc7\u7523\uff09\u306e\u7d14\u984d\u306e\u7b97\u5b9a<\/p>\n

 \u7a4d\u7acb\u4e0d\u8db3\u306e\u5834\u5408\uff1a\u78ba\u5b9a\u7d66\u4ed8\u8ca0\u50b5\u3092\u8a8d\u8b58\u3059\u308b\u3002<\/p>\n

 \u7a4d\u7acb\u8d85\u904e\u306e\u5834\u5408\uff1a\u7a4d\u7acb\u8d85\u904e\u984d\u3068\u30a2\u30bb\u30c3\u30c8\u30fb\u30b7\u30fc\u30ea\u30f3\u30b0\u306e\u3044\u305a\u308c\u304b\u4f4e\u3044\u65b9\u3067\u78ba\u5b9a\u7d66\u4ed8\u8cc7\u7523\u3092\u8a8d\u8b58\u3059\u308b\u3002<\/p>\n

 <\/p>\n

\u203b\u30a2\u30bb\u30c3\u30c8\u30fb\u30b7\u30fc\u30ea\u30f3\u30b0\u3068\u306f\u65e5\u672c\u57fa\u6e96\u306b\u306f\u306a\u3044\u3082\u306e\u3067\u3001IFRS\u7279\u6709\u306e\u57fa\u6e96\u3067\u3059\u3002\u5236\u5ea6\u304b\u3089<\/p>\n

\u306e\u8cc7\u7523\u306e\u8fd4\u9084\uff08\u6255\u3044\u623b\u3057\u984d\uff09\u307e\u305f\u306f\u3001\u5236\u5ea6\u3078\u306e\u5c06\u6765\u639b\u91d1\u306e\u6e1b\u984d\u306b\u3088\u308a\u3001\u4f01\u696d\u304c\u5229\u7528\u53ef\u80fd\u306a<\/p>\n

\u7d4c\u6e08\u7684\u4fbf\u76ca\u306e\u73fe\u5728\u4fa1\u5024\u3092\u3044\u3044\u307e\u3059\u3002IFRS\u3067\u306f\u5236\u5ea6\u8cc7\u7523\u306f\u3001\u30a2\u30bb\u30c3\u30c8\u30fb\u30b7\u30fc\u30ea\u30f3\u30b0\u307e\u3067\u3057\u304b<\/p>\n

\u8a08\u4e0a\u3059\u308b\u3053\u3068\u304c\u51fa\u6765\u306a\u3044\u305f\u3081\u3001\u65e5\u672c\u57fa\u6e96\u3088\u308a\u8a08\u4e0a\u3067\u304d\u308b\u91d1\u984d\u306f\u5c0f\u3055\u3044\u91d1\u984d\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n

 <\/p>\n

STEP:3 \u7d14\u640d\u76ca\u3067\u8a8d\u8b58\u3059\u308b\u78ba\u5b9a\u7d66\u4ed8\u8cbb\u7528\u306e\u7b97\u5b9a<\/p>\n

 \u78ba\u5b9a\u7d66\u4ed8\u5236\u5ea6\u50b5\u52d9\u306b\u95a2\u9023\u3059\u308b\u300c\u52e4\u52d9\u8cbb\u7528\u300d\u3068\u300c\u78ba\u5b9a\u7d66\u4ed8\u8ca0\u50b5\uff08\u8cc7\u7523\uff09\u306e\u7d14\u984d\u306b\u4fc2\u308b\u5229\u606f\u7d14<\/p>\n

\u984d\u300d\u3092\u7b97\u5b9a\u3057\u3001\u7d14\u640d\u76ca\u306b\u8a8d\u8b58\u3059\u308b\u3002<\/p>\n

 <\/p>\n

STEP:4 \u305d\u306e\u4ed6\u306e\u5305\u62ec\u5229\u76ca\u3067\u8a8d\u8b58\u3059\u308b\u78ba\u5b9a\u7d66\u4ed8\u8cbb\u7528\u306e\u7b97\u5b9a<\/p>\n

 \u300c\u78ba\u5b9a\u7d66\u4ed8\u8ca0\u50b5\uff08\u8cc7\u7523\uff09\u306e\u518d\u6e2c\u5b9a\u300d\u3092\u7b97\u5b9a\u3057\u3001\u305d\u306e\u4ed6\u306e\u5305\u62ec\u5229\u76ca\u306b\u8a8d\u8b58\u3059\u308b\u3002<\/p>\n

 <\/p>\n

\u203b\u3053\u306e\u78ba\u5b9a\u7d66\u4ed8\u8ca0\u50b5\uff08\u8cc7\u7523\uff09\u306e\u518d\u6e2c\u5b9a\u3068STEP:3\u307e\u3067\u3067\u7b97\u51fa\u3057\u305f\u7406\u8ad6\u4e0a\u306e\u78ba\u5b9a\u7d66\u4ed8\u50b5\u52d9\uff08\u8cc7<\/p>\n

\u7523\uff09\u306e\u5dee\u7570\u984d\u306f\u3001\u305d\u306e\u4ed6\u5305\u62ec\u5229\u76ca\uff08\u3064\u307e\u308a\u5229\u76ca\u3067\u306f\u306a\u304f\u307e\u305a\u8cc7\u672c\u8a08\u4e0a\u3055\u308c\u308b\uff09\u306b\u8a08\u4e0a\u3055\u308c<\/p>\n

\u307e\u3059\u3002<\/p>\n

\u203b\u904e\u53bb\u52e4\u52d9\u5dee\u7570\u304c\u767a\u751f\u3057\u305f\u5834\u5408\u306f\u3001\u305d\u306e\u5dee\u7570\u306f\u305d\u306e\u4ed6\u5305\u62ec\u5229\u76ca\u3067\u306f\u306a\u304f\u3001\u7d14\u640d\u76ca\u3068\u3057\u3066<\/p>\n

\u5373\u6642\u8a8d\u8b58\u3092\u884c\u3044\u307e\u3059\u3002<\/p>\n

 <\/p>\n

\u4eca\u9031\u306f\u4ee5\u4e0a\u3067\u3059\u3002<\/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\u3001\u30ab\u30f3\u30dc\u30b8\u30a2\u99d0\u5728\u54e1\u306e\u516c\u8a8d\u4f1a\u8a08\u58eb\u306e\u718a\u8c37\u3067\u3059\u3002\u4eca\u9031\u306f\u9000\u8077\u5f8c\u7d66\u4ed8-\u78ba\u5b9a\u7d66\u4ed8\u5236\u5ea6\u306b\u3064\u3044\u3066\u4f8b\u984c\u3092\u7528\u3044\u3066\u3054\u8aac\u660e\u3044\u305f\u3057\u307e\u3059\u3002     \u78ba\u5b9a\u7d66\u4ed8\u5236\u5ea6\u3068\u306f\u3001\u9000\u8077\u5f8c\u7d66\u4ed8\u306e\u5236\u5ea6\u306e\u4e00\u3064\u3067\u3042\u308a\u3001\u5f93\u696d\u54e1\u306b\u7d66\u4ed8\u3059\u308b […]","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\/862"}],"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=862"}],"version-history":[{"count":1,"href":"https:\/\/kuno-cpa.co.jp\/cambodia_blog\/wp-json\/wp\/v2\/posts\/862\/revisions"}],"predecessor-version":[{"id":1260,"href":"https:\/\/kuno-cpa.co.jp\/cambodia_blog\/wp-json\/wp\/v2\/posts\/862\/revisions\/1260"}],"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=862"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/cambodia_blog\/wp-json\/wp\/v2\/categories?post=862"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/cambodia_blog\/wp-json\/wp\/v2\/tags?post=862"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}