<br />
<b>Warning</b>:  Undefined array key "global_protection_id" in <b>/home/netst/kuno-cpa.co.jp/public_html/india_blog/wp-content/plugins/content-protector/inc/class-ps-rest-handler.php</b> on line <b>51</b><br />
{"id":3322,"date":"2018-11-02T10:00:15","date_gmt":"2018-11-02T10:00:15","guid":{"rendered":"http:\/\/kuno-cpa.co.jp\/india_blog\/?p=3322"},"modified":"2021-08-22T05:50:14","modified_gmt":"2021-08-22T05:50:14","slug":"ifrs-2","status":"publish","type":"post","link":"https:\/\/kuno-cpa.co.jp\/india_blog\/ifrs-2\/","title":{"rendered":"\u30a4\u30f3\u30c9\u56fd\u5185\u3067\u306eIFRS\u5c0e\u5165"},"content":{"rendered":"<p><span style=\"font-size: small;\"><span lang=\"ja-JP\">\u7686\u3055\u307e\u3001\u3053\u3093\u306b\u3061\u306f\u3002\u30d0\u30f3\u30ac\u30ed\u30fc\u30eb\u652f\u5e97\u30de\u30cd\u30fc\u30b8\u30e3\u30fc\u306e\u5742\u672c\u4f73\u4ee3\u3067\u3059\u3002<\/span><\/span><\/p>\n<p>&nbsp;<\/p>\n<p><span style=\"font-size: small;\"><span lang=\"ja-JP\">\u30a4\u30f3\u30c9\u3067\u306f\u3001\u30a4\u30f3\u30c9\u7248<\/span><\/span><span style=\"font-family: Times New Roman, serif;\"><span style=\"font-family: serif;\"><span style=\"font-size: small;\">IFRS<\/span><\/span><\/span><span style=\"font-size: small;\"><span lang=\"ja-JP\">\u306e\u3053\u3068\u3092<\/span><\/span><span style=\"font-family: Times New Roman, serif;\"><span style=\"font-family: serif;\"><span style=\"font-size: small;\">Indian Accounting Standard (Ind AS)<\/span><\/span><\/span><span style=\"font-size: small;\"><span lang=\"ja-JP\">\u3068\u547c\u3073\u307e\u3059\u304c\u3001<\/span><\/span><span style=\"font-family: Times New Roman, serif;\"><span style=\"font-family: serif;\"><span style=\"font-size: small;\">2015<\/span><\/span><\/span><span style=\"font-size: small;\"><span lang=\"ja-JP\">\u5e74<\/span><\/span><span style=\"font-family: Times New Roman, serif;\"><span style=\"font-family: serif;\"><span style=\"font-size: small;\">4<\/span><\/span><\/span><span style=\"font-size: small;\"><span lang=\"ja-JP\">\u6708\u304b\u3089\u4efb\u610f\u9069\u7528\u304c\u958b\u59cb\u3055\u308c\u3001\u4e00\u5b9a\u898f\u6a21\u4ee5\u4e0a\u306e\u4f01\u696d\u306b\u3064\u3044\u3066\u306f\u3001<\/span><\/span><span style=\"font-family: Times New Roman, serif;\"><span style=\"font-family: serif;\"><span style=\"font-size: small;\">2016<\/span><\/span><\/span><span style=\"font-size: small;\"><span lang=\"ja-JP\">\u5e74<\/span><\/span><span style=\"font-family: Times New Roman, serif;\"><span style=\"font-family: serif;\"><span style=\"font-size: small;\">4<\/span><\/span><\/span><span style=\"font-size: small;\"><span lang=\"ja-JP\">\u6708<\/span><\/span><span style=\"font-family: Times New Roman, serif;\"><span style=\"font-family: serif;\"><span style=\"font-size: small;\">1<\/span><\/span><\/span><span style=\"font-size: small;\"><span lang=\"ja-JP\">\u65e5\u4ee5\u964d\u306b\u958b\u59cb\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u304b\u3089\u5f37\u5236\u9069\u7528\u3068\u306a\u3063\u3066\u304a\u308a\u307e\u3059\u3002\u5bfe\u8c61\u4f01\u696d\u306f\u73fe\u5728\u3001\u7d14\u8cc7\u7523<\/span><\/span><span style=\"font-family: Times New Roman, serif;\"><span style=\"font-family: serif;\"><span style=\"font-size: small;\">25<\/span><\/span><\/span><span style=\"font-size: small;\"><span lang=\"ja-JP\">\u5104\u30eb\u30d4\u30fc\u4ee5\u4e0a\u306e\u975e\u4e0a\u5834\u4f1a\u793e\u3001\u3082\u3057\u304f\u306f\u4e0a\u5834\u4f1a\u793e\u306e\u307f\u3068\u306a\u308a\u307e\u3059\u3002<\/span><\/span><\/p>\n<p>&nbsp;<\/p>\n<p><span style=\"font-size: small;\"><span lang=\"ja-JP\">\u30a4\u30f3\u30c9\u4f1a\u793e\u6cd5\u306b\u5b9a\u3081\u308b\u4f1a\u8a08\u57fa\u6e96\u306f\u3001\u3053\u306e<\/span><\/span><span style=\"font-family: Times New Roman, serif;\"><span style=\"font-family: serif;\"><span style=\"font-size: small;\">Ind AS<\/span><\/span><\/span><span style=\"font-size: small;\"><span lang=\"ja-JP\">\u3068\u65e2\u5b58\u306e\u30a4\u30f3\u30c9\u4f1a\u8a08\u57fa\u6e96\uff08<\/span><\/span><span style=\"font-family: Times New Roman, serif;\"><span style=\"font-family: serif;\"><span style=\"font-size: small;\">Indian GAAP<\/span><\/span><\/span><span style=\"font-size: small;\"><span lang=\"ja-JP\">\uff09\u306e\u4e8c\u7a2e\u985e\u3068\u306a\u308a\u307e\u3059\u304c\u3001<\/span><\/span><span style=\"font-family: Times New Roman, serif;\"><span style=\"font-family: serif;\"><span style=\"font-size: small;\">Ind AS<\/span><\/span><\/span><span style=\"font-size: small;\"><span lang=\"ja-JP\">\u306f\u73fe\u6642\u70b9\u3067\u306f\u3001\u5168\u9762\u63a1\u7528\u3067\u306f\u306a\u304f\u3001\u30b3\u30f3\u30d0\u30fc\u30b8\u30a7\u30f3\u30b9\u306e\u7acb\u5834\u3092\u3068\u3063\u3066\u3044\u307e\u3059\u3002<\/span><\/span><\/p>\n<p>&nbsp;<\/p>\n<p><span style=\"font-family: Times New Roman, serif;\"><span style=\"font-family: serif;\"><span style=\"font-size: small;\">2018<\/span><\/span><\/span><span style=\"font-size: small;\"><span lang=\"ja-JP\">\u5e74<\/span><\/span><span style=\"font-family: Times New Roman, serif;\"><span style=\"font-family: serif;\"><span style=\"font-size: small;\">3<\/span><\/span><\/span><span style=\"font-size: small;\"><span lang=\"ja-JP\">\u6708\u3001\u65e5\u672c\u306b\u304a\u3044\u3066\u306f\u3001\u53ce\u76ca\u8a8d\u8b58\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u306b\u5909\u66f4\u304c\u3042\u3063\u305f\u3053\u3068\u304b\u3089\u9023\u7d50\u6c7a\u7b97\u306b\u4e0e\u3048\u308b\u5f71\u97ff\u306b\u3064\u3044\u3066\u8cea\u554f\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002\u4e0a\u8a18\u7406\u7531\u306b\u3088\u308a\u307b\u3068\u3093\u3069\u306e\u65e5\u7cfb\u4f01\u696d\u306b\u304a\u304b\u308c\u307e\u3057\u3066\u306f\u3001\u5f37\u5236\u9069\u7528\u5bfe\u8c61\u5916\u3068\u3055\u308c\u3066\u3044\u307e\u3059\u304c\u3001\u4eca\u5f8c\u306e\u52d5\u5411\u306b\u3064\u3044\u3066\u306f\u6539\u3081\u3066\u304a\u77e5\u3089\u305b\u3067\u304d\u308c\u3070\u3068\u601d\u3044\u307e\u3059\u3002<\/span><\/span><\/p>\n<p>&nbsp;<\/p>\n<p><span style=\"font-size: small;\"><span lang=\"ja-JP\">\u4f8b\u3048\u3070\u3001<\/span><\/span><span style=\"font-family: Times New Roman, serif;\"><span style=\"font-family: serif;\"><span style=\"font-size: small;\">IFRS15<\/span><\/span><\/span><span style=\"font-size: small;\"><span lang=\"ja-JP\">\u306f\u3001<\/span><\/span><span style=\"font-family: Times New Roman, serif;\"><span style=\"font-family: serif;\"><span style=\"font-size: small;\">Ind AS 115<\/span><\/span><\/span><span style=\"font-size: small;\"><span lang=\"ja-JP\">\u300c\u9867\u5ba2\u3068\u306e\u5951\u7d04\u304b\u3089\u751f\u3058\u308b\u53ce\u76ca\u300d\u306b\u5bfe\u5fdc\u3057\u307e\u3059\u304c\u3001\u58f2\u4e0a\u78ba\u5b9a\u57fa\u6e96\u306f<\/span><\/span><span style=\"font-family: Times New Roman, serif;\"><span style=\"font-family: serif;\"><span style=\"font-size: small;\">Indian GAAP<\/span><\/span><\/span><span style=\"font-size: small;\"><span lang=\"ja-JP\">\u306b\u304a\u3044\u3066\u3082\u5230\u7740\u57fa\u6e96\u3092\u63a1\u7528\u3057\u3066\u304a\u308a\u8ca9\u58f2\u5546\u54c1\u306b\u4fc2\u308b\u30ea\u30b9\u30af\u304c\u58f2\u624b\u304b\u3089\u8cb7\u624b\u306b\u5f15\u304d\u6e21\u3055\u308c\u305f\u6642\u70b9\u3067\u58f2\u4e0a\u3092\u8a8d\u8b58\u3059\u3079\u304d\u3068\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/span><\/span><\/p>\n<p>&nbsp;<\/p>\n<p><a name=\"_GoBack\"><\/a><span style=\"font-size: small;\"><span lang=\"ja-JP\">\u305d\u306e\u305f\u3081\u3001<\/span><\/span><span style=\"font-family: Times New Roman, serif;\"><span style=\"font-family: serif;\"><span style=\"font-size: small;\">Ind AS<\/span><\/span><\/span><span style=\"font-size: small;\"><span lang=\"ja-JP\">\u3092\u4efb\u610f\u9069\u7528\u3057\u305f\u5834\u5408\u3082\u3001\u305d\u308c\u307b\u3069\u5927\u304d\u306a\u5f71\u97ff\u306f\u306a\u3044\u3068\u8003\u3048\u307e\u3059\u3002<\/span><\/span><\/p>\n<p><span style=\"font-size: small;\"><span lang=\"ja-JP\">\u500b\u5225\u306e\u3054\u76f8\u8ac7\u306b\u3064\u3044\u3066\u306f\u304a\u6c17\u8efd\u306b\u304a\u554f\u3044\u5408\u308f\u305b\u304f\u3060\u3055\u3044\u3002<\/span><\/span><br \/>\nTokyo Consulting Firm Private Limited<\/p>\n<p>Tokyo Consulting Firm Human Resources Private Limited<\/p>\n<p>\u30d0\u30f3\u30ac\u30ed\u30fc\u30eb\u652f\u5e97\u30de\u30cd\u30fc\u30b8\u30e3\u30fc<\/p>\n<p>\u5742\u672c\u3000\u4f73\u4ee3\uff08\u3055\u304b\u3082\u3068\u3000\u304b\u3088\uff09<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/i0.wp.com\/blogimg.goo.ne.jp\/user_image\/05\/fd\/00adde4c8c4c1859173829cc78fceae6.jpg?ssl=1\" alt=\"\" border=\"0\" data-recalc-dims=\"1\" \/><\/p>\n<p>TEL: +91 91484 32351<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>\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, Tokyo Consulting Firm Human Resources Private Limited\uff09\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>\n","protected":false},"excerpt":{"rendered":"\u7686\u3055\u307e\u3001\u3053\u3093\u306b\u3061\u306f\u3002\u30d0\u30f3\u30ac\u30ed\u30fc\u30eb\u652f\u5e97\u30de\u30cd\u30fc\u30b8\u30e3\u30fc\u306e\u5742\u672c\u4f73\u4ee3\u3067\u3059\u3002 &nbsp; \u30a4\u30f3\u30c9\u3067\u306f\u3001\u30a4\u30f3\u30c9\u7248IFRS\u306e\u3053\u3068\u3092Indian Accounting Standard (Ind AS)\u3068\u547c\u3073\u307e\u3059\u304c\u30012015\u5e744\u6708\u304b\u3089\u4efb [&hellip;]","protected":false},"author":1,"featured_media":1912,"comment_status":"closed","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\/2018\/12\/\u4f1a\u8a08.jpg?fit=750%2C562&ssl=1","jetpack_shortlink":"https:\/\/wp.me\/paycFi-RA","_links":{"self":[{"href":"https:\/\/kuno-cpa.co.jp\/india_blog\/wp-json\/wp\/v2\/posts\/3322"}],"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=3322"}],"version-history":[{"count":2,"href":"https:\/\/kuno-cpa.co.jp\/india_blog\/wp-json\/wp\/v2\/posts\/3322\/revisions"}],"predecessor-version":[{"id":5904,"href":"https:\/\/kuno-cpa.co.jp\/india_blog\/wp-json\/wp\/v2\/posts\/3322\/revisions\/5904"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/india_blog\/wp-json\/wp\/v2\/media\/1912"}],"wp:attachment":[{"href":"https:\/\/kuno-cpa.co.jp\/india_blog\/wp-json\/wp\/v2\/media?parent=3322"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/india_blog\/wp-json\/wp\/v2\/categories?post=3322"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/india_blog\/wp-json\/wp\/v2\/tags?post=3322"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}