\u7686\u3055\u3093\u3001\u3053\u3093\u306b\u3061\u306f\u3002<\/p>\n<\/p>\n

\u4eca\u9031\u306f\u5b9f\u52d9\u3068\u3044\u3046\u3088\u308a\u306f\u30a4\u30f3\u30c9\u306b\u304a\u3051\u308b\u4f1a\u8a08\u5236\u5ea6\u306e\u6982\u8981\u306b\u89e6\u308c\u305f\u3044\u3068\u601d\u3044\u307e\u3059\u3002<\/p>\n

\u30a4\u30f3\u30c9\u306b\u304a\u3051\u308b\u4f01\u696d\u4f1a\u8a08\u306f\u3001\u30a4\u30f3\u30c9\u52c5\u8a31\u4f1a\u8a08\u58eb\u5354\u4f1a (ICAI\uff1aThe Institute of Chartered Accountants of India)<\/p>\n

\u306e\u4f1a\u8a08\u57fa\u6e96\u5be9\u8b70\u4f1a\u304c\u5b9a\u3081\u308b\u4f1a\u8a08\u57fa\u6e96\u3001\u53ca\u30732013\u5e74\u65b0\u4f1a\u793e\u6cd5\u306b\u5f93\u3063\u3066\u904b\u7528\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<\/p>\n

\u30a4\u30f3\u30c9\u3067\u4f01\u696d\u6d3b\u52d5\u3092\u884c\u3046\u4f1a\u793e\u306f\u3001\u3053\u308c\u3089\u306e\u6cd5\u898f\u306b\u5247\u3063\u3066\u6c7a\u7b97\u66f8\u3092\u4f5c\u6210\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002 \u30a4\u30f3\u30c9\u4f1a\u8a08\u57fa\u6e96\u306f<\/p>\n

2017\u5e747\u6708\u73fe\u5728 Accounting Standards 29 \u307e\u3067\u5236\u5b9a\u3055\u308c\u3066\u304a\u308a\u3001\u3059\u3079\u3066\u306e\u30a4\u30f3\u30c9\u56fd\u5185\u4f01\u696d\u306b\u9069\u7528\u3055\u308c\u307e\u3059\u3002<\/p>\n

2016\u5e749\u6708\u3001\u30a4\u30f3\u30c9\u52c5\u8a31\u4f1a\u8a08\u58eb\u5354\u4f1a\uff08The Institute of Chartered Accountants of India\uff09\u306f IFRS\u306b\u53ce\u6582\u3057<\/p>\n

\u305f\u30a4\u30f3\u30c9\u4f1a\u8a08\u57fa\u6e96\uff08Indian Accounting Standards : IAS\uff09\u3092\u516c\u8868\u3057\u307e\u3057\u305f\u3002\u4f1a\u8a08\u5e74\u5ea62016-17\u5e74\u5ea6\u3088\u308a\u3001\u9280\u884c\u3001<\/p>\n

\u4fdd\u967a\u4f1a\u793e\u3001\u4e00\u90e8\u91d1\u878d\u6a5f\u95a2\u3092\u9664\u304f\u4e0a\u5834\u30fb\u975e\u4e0a\u5834\u4f01\u696d\u306b\u5bfe\u3057\u3001\u4f1a\u793e\u306e\u898f\u6a21\u306b\u5fdc\u3058\u3066\u6bb5\u968e\u7684\u306b\u5f37\u5236\u9069\u7528\u3068\u306a\u308a\u307e\u3057\u305f\u3002<\/p>\n<\/p>\n

\u9280\u884c\u3001\u4fdd\u967a\u4f1a\u793e\u3001\u305d\u306e\u4ed6\u91d1\u878d\u6a5f\u95a2\u306b\u5bfe\u3057\u3066\u30822018\u5e744\u6708\u3088\u308a\u898f\u6a21\u306b\u5fdc\u3058\u3066\u6bb5\u968e\u7684\u306b\u9069\u7528\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n

\u307e\u305f\u3001\u4e0a\u8a18\u306e\u57fa\u6e96\u3092\u6e80\u305f\u3055\u306a\u3044\u4f01\u696d\u306b\u3064\u3044\u3066\u306f\u3001\u5f15\u304d\u7d9a\u304d\u73fe\u884c\u306e\u30a4\u30f3\u30c9\u4f1a\u8a08\u57fa\u6e96\u304c\u9069\u7528\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n

\u3053\u306e\u65b0\u3057\u3044\u30a4\u30f3\u30c9\u4f1a\u8a08\u57fa\u6e96\u306f\u3001\u305d\u306e\u5927\u65b9\u304cIFRS\u306b\u53ce\u6582\u3055\u308c\u305f\u3082\u306e\u3067\u3059\u3002\u3057\u304b\u3057\u3001\u4e00\u90e8IFRS\u3068\u306f\u7570\u306a\u308b\u5185\u5bb9\u3082\u3042<\/p>\n

\u308a\u307e\u3059\u3002\u4f8b\u3048\u3070\u3001IFRS\u57fa\u6e96\u3067\u306f\u8cb8\u501f\u5bfe\u7167\u8868\u306e\u4e8b\u3092\u300cstatement of financial position\u300d\u3068\u547c\u3076\u306e\u306b\u5bfe\u3057\u3001\u30a4\u30f3<\/p>\n

\u30c9\u4f1a\u8a08\u57fa\u6e96\u3067\u306f\u300cbalance sheet\u300d\u3001\u540c\u3058\u304f\u640d\u76ca\u8a08\u7b97\u66f8\u306fIFRS\u4e0a\u3067\u300cstatement of comprehensive income\u300d<\/p>\n

\u306b\u5bfe\u3057\u3001\u30a4\u30f3\u30c9\u4f1a\u8a08\u57fa\u6e96\u3067\u306f\u300cstatement of profit and loss\u300d\u3068\u547c\u3070\u308c\u307e\u3059\u3002\u3053\u306e\u305f\u3081\u3001IFRS\u3092\u5f37\u5236\u9069\u7528\u3057\u3066<\/p>\n

\u3044\u308b\u56fd\u3068\u3057\u3066\u306f\u672a\u3060\u898b\u306a\u3055\u308c\u3066\u3044\u306a\u3044\u306e\u304c\u73fe\u72b6\u3067\u3059\u3002<\/p>\n<\/p>\n

\u3055\u3066\u3001\u73fe\u72b6\u3067\u30a4\u30f3\u30c9\u306b\u304a\u3051\u308b\u8ca1\u52d9\u8af8\u8868\u306e\u7279\u5fb4\u306f\u3001\u8cb8\u501f\u5bfe\u7167\u8868\u304c\u56fa\u5b9a\u6027\u914d\u5217\u6cd5\u306b\u3088\u308b\u8868\u793a\u306b\u3088\u3063\u3066\u884c\u308f\u308c\u3066\u3044\u308b\u70b9<\/p>\n

\u306b\u3042\u308a\u307e\u3059\u3002\u56fa\u5b9a\u6027\u914d\u5217\u6cd5\u3068\u306f\u3001\u6d41\u52d5\u6027\u306e\u4f4e\u3044\u9805\u76ee\u304b\u3089\u9806\u306b\u914d\u5217\u3059\u308b\u65b9\u6cd5\u3067\u3042\u308a\u3001\u8cc7\u7523\u306b\u3064\u3044\u3066\u306f\u300c\u56fa\u5b9a\u8cc7\u7523\u300d<\/p>\n

\u21d2\u300c\u6d41\u52d5\u8cc7\u7523\u300d\u306e\u9806\u3001\u8cb8\u65b9\u306f\u300c\u8cc7\u672c\u300d\u21d2\u300c\u56fa\u5b9a\u8ca0\u50b5\u300d\u21d2\u300c\u6d41\u52d5\u8ca0\u50b5\u300d\u306e\u9806\u306b\u8868\u793a\u3057\u307e\u3059\u3002 \u3053\u3061\u3089\u306f\u904e\u53bb<\/p>\n

\u5360\u6709\u56fd\u3067\u3042\u3063\u305f\u30a4\u30ae\u30ea\u30b9\u304c\u56fa\u5b9a\u6027\u914d\u5217\u6cd5\u3092\u63a1\u7528\u3057\u3066\u3044\u305f\u3053\u3068\u306b\u4f9d\u308a\u307e\u3059\u3002<\/p>\n<\/p>\n

\u640d\u76ca\u8a08\u7b97\u66f8\u306b\u3064\u3044\u3066\u307f\u308b\u3068\u3001\u65e5\u672c\u3067\u306f\u300c\u58f2\u4e0a\u7dcf\u5229\u76ca\u300d\u21d2\u300c\u7d4c\u5e38\u5229\u76ca\u300d\u21d2\u300c\u5f53\u671f\u7d14\u5229\u76ca\u300d\u3068\u5229\u76ca\u30923\u6bb5\u968e\u306b\u533a\u5206\u3057<\/p>\n

\u3066\u7b97\u51fa\u3057\u307e\u3059\u304c\u3001\u30a4\u30f3\u30c9\u3067\u306f\u3001\uff08\u4e00\u90e8\u306e\u7279\u5225\u640d\u76ca\u9805\u76ee\u3092\u9664\u3044\u3066\uff09\u7dcf\u53ce\u76ca\u304b\u3089\u7dcf\u8cbb\u7528\u3092\u5f15\u3044\u3066\u300c\u7d4c\u5e38\u5229\u76ca\u300d\u3092\u4e00\u5ea6<\/p>\n

\u3067\u7b97\u5b9a\u3059\u308b\u3053\u3068\u306b\u7279\u5fb4\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<\/p>\n

\u672c\u65e5\u306f\u4ee5\u4e0a\u3067\u3059\u3002<\/p>\n<\/p>\n

\u6771\u4eac\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u30d5\u30a1\u30fc\u30e0<\/p>\n

\u4e2d\u6751\u2003\u5320\u543e<\/p>\n<\/p>\n

<\/a> <\/span><\/p>\n

\u203b\uff09\u8a18\u8f09\u3057\u307e\u3057\u305f\u5185\u5bb9\u306f\u3001\u4f5c\u6210\u6642\u70b9\u3067\u5f97\u3089\u308c\u308b\u60c5\u5831\u3092\u57fa\u306b\u3001\u7d30\u5fc3\u306e\u6ce8\u610f\u3092\u6255\u3063\u3066\u4f5c\u6210\u3057\u3066\u304a\u308a\u307e\u3059\u304c\u3001\u305d\u306e\u5185\u5bb9\u306e\u6b63\u78ba\u6027\u53ca\u3073\u5b89\u5168\u6027\u3092\u4fdd\u969c\u3059\u308b\u3082\u306e\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u5f53\u8a72\u60c5\u5831\u306b\u57fa\u3065\u3044\u3066\u88ab\u3063\u305f\u3044\u304b\u306a\u308b\u640d\u5bb3\u306b\u3064\u3044\u3066\u3082\u60c5\u5831\u63d0\u4f9b\u8005\u53ca\u3073\u5f0a\u793e\uff08\u682a\u5f0f\u4f1a\u793e\u6771\u4eac\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u30d5\u30a1\u30fc\u30e0\u4e26\u3073\u306bTokyo Consulting Firm Private Limited\u306f\u3001\u4e00\u5207\u306e\u8cac\u4efb\u3092\u8ca0\u3046\u3053\u3068\u306f\u3042\u308a\u307e\u305b\u3093\u306e\u3067\u3001\u3054\u4e86\u627f\u304f\u3060\u3055\u3044\u3002<\/p><\/p>\n","protected":false},"excerpt":{"rendered":"\u7686\u3055\u3093\u3001\u3053\u3093\u306b\u3061\u306f\u3002 \u4eca\u9031\u306f\u5b9f\u52d9\u3068\u3044\u3046\u3088\u308a\u306f\u30a4\u30f3\u30c9\u306b\u304a\u3051\u308b\u4f1a\u8a08\u5236\u5ea6\u306e\u6982\u8981\u306b\u89e6\u308c\u305f\u3044\u3068\u601d\u3044\u307e\u3059\u3002 \u30a4\u30f3\u30c9\u306b\u304a\u3051\u308b\u4f01\u696d\u4f1a\u8a08\u306f\u3001\u30a4\u30f3\u30c9\u52c5\u8a31\u4f1a\u8a08\u58eb\u5354\u4f1a (ICAI\uff1aThe Institute of Chartered Accou […]","protected":false},"author":1,"featured_media":4431,"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":"","_mi_skip_tracking":false,"jetpack_post_was_ever_published":false,"footnotes":"","jetpack_publicize_message":"","jetpack_is_tweetstorm":false,"jetpack_publicize_feature_enabled":true,"jetpack_social_options":[]},"categories":[20,24],"tags":[],"jetpack_publicize_connections":[],"aioseo_notices":[],"jetpack_featured_media_url":"https:\/\/i0.wp.com\/kuno-cpa.co.jp\/india_blog\/wp-content\/uploads\/2019\/08\/\u4f1a\u8a08.jpg?fit=750%2C562&ssl=1","jetpack_shortlink":"https:\/\/wp.me\/paycFi-rY","_links":{"self":[{"href":"https:\/\/kuno-cpa.co.jp\/india_blog\/wp-json\/wp\/v2\/posts\/1734"}],"collection":[{"href":"https:\/\/kuno-cpa.co.jp\/india_blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/kuno-cpa.co.jp\/india_blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/india_blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/india_blog\/wp-json\/wp\/v2\/comments?post=1734"}],"version-history":[{"count":1,"href":"https:\/\/kuno-cpa.co.jp\/india_blog\/wp-json\/wp\/v2\/posts\/1734\/revisions"}],"predecessor-version":[{"id":2096,"href":"https:\/\/kuno-cpa.co.jp\/india_blog\/wp-json\/wp\/v2\/posts\/1734\/revisions\/2096"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/india_blog\/wp-json\/wp\/v2\/media\/4431"}],"wp:attachment":[{"href":"https:\/\/kuno-cpa.co.jp\/india_blog\/wp-json\/wp\/v2\/media?parent=1734"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/india_blog\/wp-json\/wp\/v2\/categories?post=1734"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/india_blog\/wp-json\/wp\/v2\/tags?post=1734"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}