\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\u682a\u5f0f\u5831\u916c\u306b\u3064\u3044\u3066\u3054\u8aac\u660e\u3092\u3057\u305f\u3044\u3068\u601d\u3044\u307e\u3059\u3002<\/p>\n

 <\/p>\n

IFRS\u4e0a\u306e\u682a\u5f0f\u306b\u57fa\u3065\u304f\u5831\u916c\u5951\u7d04\u306b\u306f\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u5236\u5ea6\u304c\u542b\u307e\u308c\u307e\u3059\u3002<\/p>\n

\u30fb\u4f01\u696d\u304c\u5f93\u696d\u54e1\u306b\u682a\u5f0f\u3092\u4ed8\u4e0e\u3059\u308b\u682a\u5f0f\u5236\u5ea6<\/p>\n

\u30fb\u30b9\u30c8\u30c3\u30af\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3\u3092\u4ed8\u4e0e\u3059\u308b\u30b9\u30c8\u30c3\u30af\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3\u5236\u5ea6<\/p>\n

 <\/p>\n

\u682a\u5f0f\u306b\u57fa\u3065\u304f\u5831\u916c\u53d6\u5f15\u306f\u6b21\u306e\u3088\u3046\u306a\u53d6\u5f15\u306b\u5206\u985e\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n

\u30fb\u6301\u5206\u6c7a\u6e08\u578b\u306e\u682a\u5f0f\u306b\u57fa\u3065\u304f\u5831\u916c\u53d6\u5f15<\/p>\n

\u30fb\u73fe\u91d1\u6c7a\u6e08\u578b\u306e\u682a\u5f0f\u306b\u57fa\u3065\u304f\u5831\u916c\u53d6\u5f15<\/p>\n

\u30fb\u73fe\u91d1\u9078\u629e\u6a29\u4ed8\u304d\u306e\u682a\u5f0f\u306b\u57fa\u3065\u304f\u5831\u916c\u53d6\u5f15<\/p>\n

 <\/p>\n

 <\/p>\n

l  \u6301\u5206\u6c7a\u6e08\u578b\u306e\u682a\u5f0f\u306b\u57fa\u3065\u304f\u5831\u916c\u53d6\u5f15<\/p>\n

 <\/p>\n

\uff08a\uff09    \u81ea\u3089\u306e\u8cc7\u672c\u6027\u91d1\u878d\u5546\u54c1\u3092\u5bfe\u4fa1\u3068\u3057\u3066\u3001\u4f01\u696d\u304c\u8ca1\u307e\u305f\u306f\u30b5\u30fc\u30d3\u30b9\u3092\u53d7\u3051\u53d6\u308a\u307e\u3059\u3002<\/p>\n

\uff08b\uff09    \u4f01\u696d\u304c\u8ca1\u307e\u305f\u306f\u30b5\u30fc\u30d3\u30b9\u3092\u53d7\u3051\u53d6\u308b\u304c\u3001\u305d\u308c\u3089\u306e\u4f9b\u7d66\u8005\u3068\u306e\u53d6\u5f15\u3092\u6c7a\u6e08\u3059\u308b\u7fa9\u52d9\u3092\u8ca0\u3044\u307e\u3059\u3002<\/p>\n

\u51e6\u7406\u65b9\u6cd5<\/p>\n

\u53d7\u3051\u53d6\u3063\u305f\u8ca1\u3001\u30b5\u30fc\u30d3\u30b9\u3092\u516c\u6b63\u4fa1\u5024\u3067\u6e2c\u5b9a\u3057\u3001\u305d\u308c\u306b\u5bfe\u5fdc\u3059\u308b\u8cc7\u672c\u3092\u5897\u984d\u3057\u307e\u3059\u3002\u305f\u3060\u3057\u3001\u5f93\u696d\u54e1\u5831\u916c\u306e\u5834\u5408\u306f\u3001\u516c\u6b63\u4fa1\u5024\u3092\u76f4\u63a5\u6e2c\u5b9a\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u306a\u3044\u305f\u3081\u3001\u8cc7\u672c\u6027\u91d1\u878d\u5546\u54c1\u306e\u4ed8\u4e0e\u65e5\u306e\u516c\u6b63\u4fa1\u5024\u3092\u53c2\u7167\u3057\u3066\u6e2c\u5b9a\u3057\u307e\u3059\u3002<\/p>\n

\u2161  \u73fe\u91d1\u6c7a\u6e08\u578b\u306e\u682a\u5f0f\u306b\u57fa\u3065\u304f\u5831\u916c\u53d6\u5f15<\/p>\n

(a)       \u81ea\u3089\u306e\u8cc7\u672c\u6027\u91d1\u878d\u5546\u54c1\u3092\u5bfe\u4fa1\u3068\u3057\u3066\u3001\u4f01\u696d\u304c\u8ca1\u307e\u305f\u306f\u30b5\u30fc\u30d3\u30b9\u3092\u53d7\u3051\u53d6\u308a\u307e\u3059\u3002<\/p>\n

(b)       \u4f01\u696d\u304c\u8ca1\u307e\u305f\u306f\u30b5\u30fc\u30d3\u30b9\u3092\u53d7\u3051\u53d6\u308a\u3001\u305d\u308c\u3089\u306e\u4f9b\u7d66\u8005\u3068\u306e\u53d6\u5f15\u3092\u6c7a\u6e08\u3059\u308b\u7fa9\u52d9\u3092\u8ca0\u50b5\u3068\u3057\u3066\u8ca0\u3046\u3001\u307e\u305f\u306f\u73fe\u91d1\u3068\u3057\u3066\u652f\u6255\u3044\u307e\u3059\u3002<\/p>\n

\u51e6\u7406\u65b9\u6cd5<\/p>\n

\u53d7\u3051\u53d6\u3063\u305f\u8ca1\u3001\u30b5\u30fc\u30d3\u30b9\u3092\u516c\u6b63\u4fa1\u5024\u3067\u6e2c\u5b9a\u3057\u3001\u305d\u308c\u306b\u5bfe\u5fdc\u3059\u308b\u8ca0\u50b5\u306e\u5897\u984d\u307e\u305f\u306f\u3001\u73fe\u91d1\u306e\u6e1b\u5c11\u3068\u3057\u3066\u51e6\u7406\u3057\u307e\u3059\u3002<\/p>\n

\u2162  \u73fe\u91d1\u9078\u629e\u6a29\u4ed8\u304d\u306e\u682a\u5f0f\u306b\u57fa\u3065\u304f\u5831\u916c\u53d6\u5f15<\/p>\n

\u73fe\u91d1\u3084\u305d\u306e\u4ed6\u306e\u8cc7\u7523\u3067\u6c7a\u6e08\u3059\u308b\u304b\u3001\u8cc7\u672c\u6027\u91d1\u878d\u5546\u54c1\u306e\u767a\u884c\u306b\u3088\u3063\u3066\u6c7a\u6e08\u3059\u308b\u304b\u306e\u9078\u629e\u6a29\u304c\u3042\u308b\u682a\u5f0f\u5831\u916c\u53d6\u5f15\u306b\u3064\u3044\u3066\u3001\u53d6\u5f15\u3082\u3057\u304f\u306f\u53d6\u5f15\u306e\u69cb\u6210\u90e8\u5206\u306b\u95a2\u3057\u3066\u6b21\u306e\u3088\u3046\u306b\u51e6\u7406\u3057\u307e\u3059\u3002<\/p>\n

\u3000  \u73fe\u91d1\u3067\u6c7a\u6e08\u3059\u308b\u305f\u3081\u306e\u8ca0\u50b5\u304c\u751f\u3058\u308b\u5834\u5408\u30fb\u30fb\u8ca0\u50b5\u304c\u767a\u751f\u3059\u308b\u7bc4\u56f2\u306b\u304a\u3044\u3066\u3001\u73fe\u91d1\u6c7a\u6e08\u578b\u306e\u682a\u5f0f\u306b\u57fa\u3065\u304f\u5831\u916c\u53d6\u5f15\u3068\u3057\u3066\u51e6\u7406\u3057\u307e\u3059\u3002<\/p>\n

\u73fe\u91d1\u3067\u6c7a\u6e08\u3059\u308b\u305f\u3081\u306e\u8ca0\u50b5\u304c\u751f\u3058\u306a\u3044\u5834\u5408\u30fb\u30fb\u8ca0\u50b5\u304c\u767a\u751f\u3057\u306a\u3044\u7bc4\u56f2\u306b\u304a\u3044\u3066\u3001\u6301\u5206\u6c7a\u6e08\u578b\u306e\u682a\u5f0f\u306b\u57fa\u3065\u304f\u5831\u916c\u53d6\u5f15\u3068\u3057\u3066\u51e6\u7406\u3057\u307e\u3059\u3002<\/p>\n

 <\/p>\n

 <\/p>\n

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

 <\/a>\u4f1a\u8a08\u51e6\u7406\u3067\u4e0d\u660e\u70b9\u7b49\u3054\u3056\u3044\u307e\u3057\u305f\u3089 <\/a><\/span><\/span>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\u682a\u5f0f\u5831\u916c\u306b\u3064\u3044\u3066\u3054\u8aac\u660e\u3092\u3057\u305f\u3044\u3068\u601d\u3044\u307e\u3059\u3002   IFRS\u4e0a\u306e\u682a\u5f0f\u306b\u57fa\u3065\u304f\u5831\u916c\u5951\u7d04\u306b\u306f\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u5236\u5ea6\u304c\u542b\u307e\u308c\u307e\u3059\u3002 \u30fb\u4f01\u696d\u304c\u5f93\u696d\u54e1\u306b\u682a\u5f0f\u3092\u4ed8\u4e0e\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\/866"}],"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=866"}],"version-history":[{"count":1,"href":"https:\/\/kuno-cpa.co.jp\/cambodia_blog\/wp-json\/wp\/v2\/posts\/866\/revisions"}],"predecessor-version":[{"id":1256,"href":"https:\/\/kuno-cpa.co.jp\/cambodia_blog\/wp-json\/wp\/v2\/posts\/866\/revisions\/1256"}],"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=866"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/cambodia_blog\/wp-json\/wp\/v2\/categories?post=866"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/cambodia_blog\/wp-json\/wp\/v2\/tags?post=866"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}