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{"id":2078,"date":"2016-07-12T11:06:21","date_gmt":"2016-07-12T11:06:21","guid":{"rendered":"http:\/\/kuno-cpa.co.jp\/indonesia_blog\/%e3%82%a2%e3%82%af%e3%83%81%e3%83%a5%e3%82%a2%e3%83%aa%e3%83%bc%e3%82%b5%e3%83%bc%e3%83%93%e3%82%b9%e3%81%ab%e3%81%a4%e3%81%84%e3%81%a6\/"},"modified":"2021-08-08T14:21:39","modified_gmt":"2021-08-08T14:21:39","slug":"indonesia-service-4","status":"publish","type":"post","link":"https:\/\/kuno-cpa.co.jp\/indonesia_blog\/indonesia-service-4\/","title":{"rendered":"\u30a2\u30af\u30c1\u30e5\u30a2\u30ea\u30fc\u30b5\u30fc\u30d3\u30b9\u306b\u3064\u3044\u3066"},"content":{"rendered":"<p align=\"left\">\u7686\u3055\u3093\u3001\u3053\u3093\u306b\u3061\u306f\u3002\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u99d0\u5728\u54e1\u306e\u5b89\u85e4\u3067\u3059\u3002<\/p>\n<p align=\"left\">&nbsp;<\/p>\n<p align=\"left\">\u304a\u5ba2\u69d8\u304b\u3089\u9802\u3044\u305fQ&#038;A\u306b\u3064\u3044\u3066\u3001\u3054\u7d39\u4ecb\u3044\u305f\u3057\u307e\u3059\u3002<\/p>\n<p align=\"left\">&nbsp;<\/p>\n<p align=\"left\">\u3010\u8cea\u554f\u2460\u3011<\/p>\n<p align=\"left\">&nbsp;\u5f0a\u793e\u306f2016\u5e74\u5ea6\u306e\u76e3\u67fb\u3088\u308a\u9000\u8077\u7d66\u4ed8\u7a4d\u7acb\u306e\u8a08\u7b97\u306b\u30a2\u30af\u30c1\u30e5\u30a2\u30ea\u30fc\u30b5\u30fc\u30d3\u30b9\u3092\u4f7f\u7528\u3057\u306a\u3051\u308c\u3070\u3044\u3051\u307e\u305b\u3093\u304b\uff1f<\/p>\n<p align=\"left\">&nbsp;<\/p>\n<p align=\"left\">\u3010\u56de\u7b54\u2460\u3011<\/p>\n<p align=\"left\">\u9000\u8077\u7d66\u4ed8\u5f15\u5f53\u91d1\u306b\u3064\u304d\u307e\u3057\u3066\u3001<\/p>\n<p align=\"left\">SFAS No. 24 (Revised 2013)\u3068\u3044\u3046\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u306e\u4f1a\u8a08\u57fa\u6e96\uff08\u305f\u3060\u3057\u3001IFAS\u306b\u6e96\u62e0\uff09\u306b<\/p>\n<p align=\"left\">\u300cProjected Unit Credit\u300d\u3068\u3044\u3046\u9000\u8077\u91d1\u306e\u53d7\u7d66\u6a29\u304c\u78ba\u5b9a\u3057\u3066\u3044\u306a\u3044\u5f93\u696d\u54e1\u3082\u5bfe\u8c61\u306b\u542b\u3081\u3001<\/p>\n<p align=\"left\">\u304b\u3064\u6607\u7d66\u3082\u52a0\u5473\u3057\u305f\u5c06\u6765\u306e\u7d66\u4e0e\u30d9\u30fc\u30b9\u306b\u57fa\u3065\u304d\u8a08\u7b97\u3057\u305f\u91d1\u984d\u3092\u8a08\u4e0a\u3059\u308b\u3053\u3068\u304c2015\u5e741\u67081\u65e5\u3088\u308a\u3001\u7fa9\u52d9\u3065\u3051\u3089\u308c\u3066\u304a\u308a\u307e\u3059\u3002<\/p>\n<p align=\"left\">\u305f\u3060\u3057\u30012015\u5e74\u306f\u79fb\u884c\u671f\u9593\u3067\u3082\u3042\u3063\u305f\u305f\u3081\u3001\u305d\u306e\u91d1\u984d\u304c\u5c0f\u984d\u3067\u91cd\u8981\u3067\u306a\u3044\u5834\u5408\u306f\u3001<\/p>\n<p align=\"left\">\u4ee5\u524d\u306e\u7c21\u4fbf\u6cd5\u3067\u306e\u8a08\u7b97\u65b9\u6cd5\u3067\u3082\u76e3\u67fb\u4eba\u306e\u610f\u898b\u306f\u3001\u300cUnqualified Opinion\uff08\u7121\u9650\u5b9a\u610f\u898b\uff09\u300d\u3068\u3055\u308c\u3066\u3044\u307e\u3057\u305f\u304c\u30012016\u5e74\u5ea6\u306f\u3001\u7c21\u4fbf\u6cd5\u3067\u4f7f\u7528\u3059\u308b\u5272\u5f15\u7387\u3082\u4f4e\u304f\u306a\u3063\u3066\u3044\u308b\u305f\u3081\u3001\u524d\u5e74\u3068\u540c\u69d8\u306e\u7c21\u4fbf\u6cd5\u3067\u8a08\u7b97\u3059\u308b\u3068\u3001\u91d1\u984d\u304c\u5927\u304d\u304f\uff08\u524d\u5e74\u306e\u500d\u8fd1\u304f\uff09\u91cd\u8981\u3067\u3042\u308b\u3068\u307f\u306a\u3055\u308c\u308b\u53ef\u80fd\u6027\u304c\u9ad8\u3044\u3067\u3059\u3002\u5f93\u3044\u30a2\u30af\u30c1\u30e5\u30a2\u30ea\u30fc\u6a5f\u95a2\uff08\u5c02\u9580\u306e\u5e74\u91d1\u8a08\u7b97\u6a5f\u95a2\uff09\u3092\u4f7f\u7528\u3055\u308c\u306a\u3044\u5834\u5408\u306f\u3001\u300cqualified opinion with an explanatory paragraph\uff08\u9650\u5b9a\u610f\u898b\uff09\u300d\u3068\u306a\u308a\u3001\u4e00\u90e8\u306e\u9650\u5b9a\u3055\u308c\u305f\u9805\u76ee\u3092\u9664\u304d\u3001SFAS\u306b\u6e96\u62e0\u3057\u3066\u9069\u6b63\u306b\u8868\u793a\u3057\u3066\u3044\u308b\u3068\u3044\u3046\u610f\u898b\u306b\u306a\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p align=\"left\">&nbsp;<\/p>\n<p align=\"right\">&nbsp;<\/p>\n<p align=\"right\">\u3010\u554f\u3044\u5408\u308f\u305b\u5148\u3011<\/p>\n<p align=\"right\">PT. Tokyo Consulting<\/p>\n<p align=\"right\">\u5b89\u85e4\u3000\u9ebb\u8863\uff08Ando Mai\uff09<\/p>\n<p align=\"right\"><a>ando.mai@tokyoconsultinggroup.com<\/a><\/p>\n<p> <a href=\"http:\/\/www.kuno-cpa.co.jp\/form\/\"><img decoding=\"async\" src=\"https:\/\/i0.wp.com\/blogimg.goo.ne.jp\/user_image\/25\/3e\/f87806814f508ad6c53afb0652df2969.jpg\" alt=\"\" border=\"0\" data-recalc-dims=\"1\" \/><\/a><span style=\"font-size: 14px;\">&nbsp;<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"\u7686\u3055\u3093\u3001\u3053\u3093\u306b\u3061\u306f\u3002\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u99d0\u5728\u54e1\u306e\u5b89\u85e4\u3067\u3059\u3002 &nbsp; \u304a\u5ba2\u69d8\u304b\u3089\u9802\u3044\u305fQ&#038;A\u306b\u3064\u3044\u3066\u3001\u3054\u7d39\u4ecb\u3044\u305f\u3057\u307e\u3059\u3002 &nbsp; \u3010\u8cea\u554f\u2460\u3011 &nbsp;\u5f0a\u793e\u306f2016\u5e74\u5ea6\u306e\u76e3\u67fb\u3088\u308a\u9000\u8077\u7d66\u4ed8\u7a4d\u7acb\u306e\u8a08\u7b97\u306b\u30a2\u30af\u30c1 [&hellip;]","protected":false},"author":1,"featured_media":3455,"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":[26,29],"tags":[],"jetpack_publicize_connections":[],"jetpack_featured_media_url":"https:\/\/i0.wp.com\/kuno-cpa.co.jp\/indonesia_blog\/wp-content\/uploads\/2019\/05\/\u7d4c\u55b6.jpg?fit=750%2C562&ssl=1","jetpack_shortlink":"https:\/\/wp.me\/payc0T-xw","_links":{"self":[{"href":"https:\/\/kuno-cpa.co.jp\/indonesia_blog\/wp-json\/wp\/v2\/posts\/2078"}],"collection":[{"href":"https:\/\/kuno-cpa.co.jp\/indonesia_blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/kuno-cpa.co.jp\/indonesia_blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/indonesia_blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/indonesia_blog\/wp-json\/wp\/v2\/comments?post=2078"}],"version-history":[{"count":1,"href":"https:\/\/kuno-cpa.co.jp\/indonesia_blog\/wp-json\/wp\/v2\/posts\/2078\/revisions"}],"predecessor-version":[{"id":2741,"href":"https:\/\/kuno-cpa.co.jp\/indonesia_blog\/wp-json\/wp\/v2\/posts\/2078\/revisions\/2741"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/indonesia_blog\/wp-json\/wp\/v2\/media\/3455"}],"wp:attachment":[{"href":"https:\/\/kuno-cpa.co.jp\/indonesia_blog\/wp-json\/wp\/v2\/media?parent=2078"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/indonesia_blog\/wp-json\/wp\/v2\/categories?post=2078"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/indonesia_blog\/wp-json\/wp\/v2\/tags?post=2078"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}