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{"id":4966,"date":"2020-02-07T02:02:06","date_gmt":"2020-02-07T02:02:06","guid":{"rendered":"https:\/\/kuno-cpa.co.jp\/india_blog\/?p=4966"},"modified":"2021-08-14T12:56:06","modified_gmt":"2021-08-14T12:56:06","slug":"accounting-10","status":"publish","type":"post","link":"https:\/\/kuno-cpa.co.jp\/india_blog\/accounting-10\/","title":{"rendered":"\u30a4\u30f3\u30c9\u306b\u304a\u3051\u308b\u4f1a\u8a08\u57fa\u6e96\u306b\u3064\u3044\u3066\u2460"},"content":{"rendered":"

\u7686\u69d8\u3001\u3053\u3093\u306b\u3061\u306f\u3001Tokyo Consulting Firm Private Limited(India)\u3067\u3059\u3002<\/p>\n

<\/p>\n

\u672c\u65e5\u306f\u30a4\u30f3\u30c9\u4f1a\u8a08\u57fa\u6e96\u306b\u3064\u3044\u3066\u307f\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n

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\u30a4\u30f3\u30c9\u306b\u304a\u3051\u308b\u4f01\u696d\u4f1a\u8a08\u306f\u30a4\u30f3\u30c9\u52c5\u8a31\u4f1a\u8a08\u58eb\u5354\u4f1a\uff08ICAI\uff1aThe Institute of Chartered Accountants of India\uff09\u306e\u4f1a\u8a08\u57fa\u6e96\u5be9\u8b70\u4f1a\u304c\u5b9a\u3081\u308b\u4f1a\u8a08\u57fa\u6e96\u3001\u304a\u3088\u30732013\u5e74\u4f1a\u793e\u6cd5\u306b\u5f93\u3063\u3066\u904b\u7528\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n

\u30a4\u30f3\u30c9\u4f1a\u8a08\u57fa\u6e96\uff08India Accounting Standards\uff09<\/li>\n
\u30a4\u30f3\u30c9\u4f1a\u8a08\u57fa\u6e962016\u5e74\u6539\u6b63\u6cd5\uff08the Companies\uff08Indian Accounting Standards\uff09Amendment Rules, 2016\uff09<\/li>\n
\u30a4\u30f3\u30c9\u4f1a\u8a08\u57fa\u6e96\u89e3\u91c8\uff08India Accounting Standard Interpretation\uff09<\/li>\n
2013\u5e74\u4f1a\u793e\u6cd5\uff08India Companies Act, 2013\uff09<\/li>\n<\/ul>\n
\u4f1a\u8a08\u57fa\u6e96\u3068\u3057\u307e\u3057\u3066\u306f\u3001\u30a4\u30f3\u30c9\u52c5\u8a31\u4f1a\u8a08\u58eb\u5354\u4f1a\u304cIFRS\u306b\u6e96\u62e0\u3057\u305f\u30a4\u30f3\u30c9\u4f1a\u8a08\u57fa\u6e96\uff08Ind-AS\uff1aIndian Accounting Standards\uff09\u3092\u516c\u8868\u3057\u3066\u304a\u308a\u3001IFRS\u3078\u306e\u53ce\u6582\u304c\u9032\u3081\u308c\u3066\u304a\u308a\u307e\u3059\u304c\u3001\u5b9f\u614b\u3068\u3057\u3066\u306f\u5927\u90e8\u5206\u304c\u5f93\u6765\u306e\u30a4\u30f3\u30c9\u306e\u4f1a\u8a08\u57fa\u6e96(AS)\u3092\u63a1\u7528\u3057\u3066\u304a\u308a\u307e\u3059\u3002<\/p>\n
\u3053\u306eInd-AS\u306f\u4e00\u5b9a\u898f\u6a21\u4ee5\u4e0a\u306e\u4f01\u696d\u3084\u4e0a\u5834\u4f01\u696d\u306b\u5bfe\u3057\u3066\u5f37\u5236\u9069\u7528\u3055\u308c\u3066\u304a\u308a\u3001\u9069\u7528\u6761\u4ef6\u3068\u3057\u3066\u306f\u4e0b\u8a18\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n

\n\u30102018-19\u4f1a\u8a08\u5e74\u5ea6\u3011<\/p>\n
1. \u7d14\u8cc7\u7523\u304c50 \u5104\u30eb\u30d4\u30fc\u4ee5\u4e0a\u306e\u91d1\u878d\u6a5f\u95a2\u3001\u4fdd\u967a\u4f1a\u793e\u7b49\u3092\u9664\u304f\u4f01\u696d(NBFCs, Non-Banking Financial Companies)<\/li>\n
2. Ind-AS \u5f37\u5236\u9069\u7528\u5bfe\u8c61\u4f1a\u793e\u306e\u6301\u3061\u682a\u4f1a\u793e\u3084\u5b50\u4f1a\u793e\u306b\u8a72\u5f53\u3059\u308b\u4f01\u696d<\/li>\n<\/ol>\n
  \u30102019-20\u4f1a\u8a08\u5e74\u5ea6\u3011<\/p>\n
  1. \u30a4\u30f3\u30c9\u307e\u305f\u306f\u30a4\u30f3\u30c9\u56fd\u5916\u306e\u8a3c\u5238\u53d6\u5f15\u6240\u306b\u4e0a\u5834\u3082\u3057\u304f\u306f\u4e0a\u5834\u6e96\u5099\u4e2d\u306750\u5104\u30eb\u30d4\u30fc\u672a\u6e80\u306e\u7d14\u8cc7\u7523\u3092\u6709\u3059\u308b\u91d1\u878d\u6a5f\u95a2\u3001\u4fdd\u967a\u4f1a\u793e\u7b49\u3092\u9664\u304f\u4f01\u696d(NBFCs)<\/li>\n
  2. \u7d14\u8cc7\u7523\u304c25\u5104\u4ee5\u4e0a\u306750 \u5104\u30eb\u30d4\u30fc\u672a\u6e80\u3067\u3042\u308b\u975e\u4e0a\u5834\u4f01\u696d\u306e\u91d1\u878d\u6a5f\u95a2\u3001\u4fdd\u967a\u4f1a\u793e\u7b49\u3092\u9664\u304f\u4f01\u696d(NBFCs)<\/li>\n
  3. Ind-AS \u5f37\u5236\u9069\u7528\u5bfe\u8c61\u4f1a\u793e\u306e\u6301\u3061\u682a\u4f1a\u793e\u3084\u5b50\u4f1a\u793e\u306b\u8a72\u5f53\u3059\u308b\u4f01\u696d<\/li>\n<\/ol>\n
    Ind-AS\u5f37\u5236\u9069\u7528\u5bfe\u8c61\u4ee5\u5916\u306e\u4f01\u696d\u3001\u3064\u307e\u308a\u4e0a\u8a18\u306e\u6761\u4ef6\u306b\u8a72\u5f53\u3057\u306a\u3044\u4f01\u696d\u306b\u3064\u3044\u3066\u306f\u3001Ind-AS\u306e\u63a1\u7528\u306f\u4efb\u610f\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n
    \u5f93\u3063\u3066\u3001\u5b9f\u614b\u3068\u3057\u3066\u306f\u5f93\u6765\u306e\u30a4\u30f3\u30c9\u306e\u4f1a\u8a08\u57fa\u6e96\uff08AS\uff09\u3092\u63a1\u7528\u3057\u3066\u3044\u308b\u4f01\u696d\u304c\u307b\u3068\u3093\u3069\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n
    <\/p>\n
    \u6b21\u56de\u306f\u30a4\u30f3\u30c9\u306e\u4f1a\u8a08\u57fa\u6e96(AS)\u306e\u6982\u8981\u306b\u3064\u3044\u3066\u307f\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n
    <\/p>\n
    Tokyo Consulting Firm Private Limited(India)\u3067\u306f\u30a4\u30f3\u30c9\u4f1a\u8a08\u57fa\u6e96\u306b\u3064\u3044\u3066\u3001\u3088\u308a\u8a73\u3057\u3044\u60c5\u5831\u3092\u5f0a\u793e\u306e\u65e5\u672c\u4eba\u30b3\u30f3\u30b5\u30eb\u30bf\u30f3\u30c8\u3001\u30a4\u30f3\u30c9\u4eba\u5f01\u8b77\u58eb\u304c\u304a\u7b54\u3048\u3057\u307e\u3059\u3002<\/p>\n
    <\/p>\n
    \u662f\u975e\u304a\u6c17\u8efd\u306b\u3054\u9023\u7d61\u304f\u3060\u3055\u3044\u3002<\/p>\n
    <\/p>\n
    <\/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, 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\u69d8\u3001\u3053\u3093\u306b\u3061\u306f\u3001Tokyo Consulting Firm Private Limited(India)\u3067\u3059\u3002 \u672c\u65e5\u306f\u30a4\u30f3\u30c9\u4f1a\u8a08\u57fa\u6e96\u306b\u3064\u3044\u3066\u307f\u3066\u3044\u304d\u307e\u3059\u3002 \u30a4\u30f3\u30c9\u306b\u304a\u3051\u308b\u4f01\u696d\u4f1a\u8a08\u306f\u30a4\u30f3\u30c9\u52c5\u8a31 […]","protected":false},"author":1,"featured_media":4431,"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\/2019\/08\/\u4f1a\u8a08.jpg?fit=750%2C562&ssl=1","jetpack_shortlink":"https:\/\/wp.me\/paycFi-1i6","_links":{"self":[{"href":"https:\/\/kuno-cpa.co.jp\/india_blog\/wp-json\/wp\/v2\/posts\/4966"}],"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=4966"}],"version-history":[{"count":7,"href":"https:\/\/kuno-cpa.co.jp\/india_blog\/wp-json\/wp\/v2\/posts\/4966\/revisions"}],"predecessor-version":[{"id":4973,"href":"https:\/\/kuno-cpa.co.jp\/india_blog\/wp-json\/wp\/v2\/posts\/4966\/revisions\/4973"}],"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=4966"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/india_blog\/wp-json\/wp\/v2\/categories?post=4966"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/india_blog\/wp-json\/wp\/v2\/tags?post=4966"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}