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{"id":4233,"date":"2020-08-03T08:49:58","date_gmt":"2020-08-03T08:49:58","guid":{"rendered":"https:\/\/kuno-cpa.co.jp\/indonesia_blog\/?p=4233"},"modified":"2021-07-24T07:35:35","modified_gmt":"2021-07-24T07:35:35","slug":"indonesia-psak","status":"publish","type":"post","link":"https:\/\/kuno-cpa.co.jp\/indonesia_blog\/indonesia-psak\/","title":{"rendered":"\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u4f1a\u8a08\u57fa\u6e96\u3000PSAK"},"content":{"rendered":"<p>\u5e73\u7d20\u3088\u308a\u3054\u611b\u8aad\u3044\u305f\u3060\u304d\u8aa0\u306b\u3042\u308a\u304c\u3068\u3046\u3054\u3056\u3044\u307e\u3059\u3002<br \/>\n\u6771\u4eac\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u30b0\u30eb\u30fc\u30d7\u3001\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u6cd5\u4eba\u306b\u3066\u52e4\u52d9\u3057\u3066\u304a\u308a\u307e\u3059\u3001\u5185\u91ce\u80fd\u6d3b\u3067\u3059\u3002<\/p>\n<p>\u4eca\u56de\u306f\u300c\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u4f1a\u8a08\u57fa\u6e96\u3000PSAK\u300d\u306b\u3064\u3044\u3066\u3067\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<div id=\"toc_container\" class=\"no_bullets\"><p class=\"toc_title\">\u76ee\u6b21<\/p><ul class=\"toc_list\"><li><a href=\"#i\"><span class=\"toc_number toc_depth_1\">1<\/span> \u4f1a\u8a08\u57fa\u6e96<\/a><\/li><li><a href=\"#_Wiki-Investment\"><span class=\"toc_number toc_depth_1\">2<\/span> \u3010 Wiki-Investment\u00a0\u3011<\/a><ul><li><a href=\"#i-2\"><span class=\"toc_number toc_depth_2\">2.1<\/span> \uff5e \u300e\u6d77\u5916\u6295\u8cc7\u306e\u8d64\u672c\u30b7\u30ea\u30fc\u30ba\u300f\u3001\u5f85\u671b\u306e\u30c7\u30fc\u30bf\u30d9\u30fc\u30b9\u5316\uff01 \uff5e\u00a0<\/a><\/li><\/ul><\/li><\/ul><\/div>\n<h2><span id=\"i\">\u4f1a\u8a08\u57fa\u6e96<\/span><\/h2>\n<p>\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u3067\u4e8b\u696d\u3092\u884c\u3046\u6cd5\u4eba\u306f\u3001\u4f1a\u793e\u6cd5\u306b\u3088\u308a\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u4f1a\u8a08\u58eb\u5354\u4f1a\uff08IAI\uff09\u306e\u4f5c\u6210\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u306b\u5f93\u3046\u3053\u3068\u304c\u6c42\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002<br \/>\nIAI\u306f1957\u5e74\u306b\u8a2d\u7acb\u3055\u308c\u3001\u8077\u696d\u4f1a\u8a08\u58eb\u306e\u80b2\u6210\u3068\u4f1a\u8a08\u57fa\u6e96\u306e\u958b\u767a\u30fb\u8a2d\u8a08\u306b\u53d6\u308a\u7d44\u3093\u3067\u304d\u307e\u3057\u305f\u3002<\/p>\n<p>1973\u5e74\u306b\u306f\u3001\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u3067\u521d\u3081\u3066\u306e\u4f1a\u8a08\u57fa\u6e96\u3068\u306a\u308b\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u4f1a\u8a08\u539f\u52471973\uff08PAI1973\uff1aPrinsip Akuntansi Indonesia1973\uff09\u3092\u65bd\u884c\u3057\u307e\u3057\u305f\u3002<br \/>\n\u3053\u306e\u5f53\u6642\u306e\u4f1a\u8a08\u57fa\u6e96\u306f\u3001\u7c73\u56fd\u4f1a\u8a08\u57fa\u6e96\u3092\u4e00\u90e8\u53d6\u308a\u5165\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>1994\u5e74\u306b\u306f\u3001\u7d4c\u6e08\u306e\u30dc\u30fc\u30c0\u30ec\u30b9\u5316\u306e\u9032\u5c55\u306b\u4f34\u3044\u3001\u56fd\u969b\u4f1a\u8a08\u57fa\u6e96\u3092\u30d9\u30fc\u30b9\u3068\u3059\u308b\u8ca1\u52d9\u4f1a\u8a08\u57fa\u6e96\uff08PSAK\uff1aPernyataan Standar Akuntansi Keuangan 1994\uff09\u3078\u3068\u6539\u8a02\u3055\u308c\u307e\u3057\u305f\u3002<br \/>\n\uff08\u307a\u30fc\u3055\u30fc\u304b\u30fc\u3068\u547c\u3073\u307e\u3059\uff09<\/p>\n<p>\u305d\u306e\u5f8c\u3082\u3001\u56fd\u969b\u4f1a\u8a08\u57fa\u6e96\u306b\u8fd1\u3065\u3051\u308b\u3088\u3046\u306b\u9806\u6b21\u3001\u57fa\u6e96\u306e\u898b\u76f4\u3057\u304c\u884c\u308f\u308c\u3066\u304d\u307e\u3057\u305f\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u3067\u306f\u3001\u5b8c\u5168\u9069\u7528\u3067\u306f\u306a\u3044\u3082\u306e\u306e\u30012012\u5e74\u3088\u308a\u56fd\u969b\u4f1a\u8a08\u57fa\u6e96\u306e\u9069\u7528\u304c\u958b\u59cb\u3055\u308c\u3066\u3044\u307e\u3059\u3002<br \/>\nIFRS\u3092\u5b8c\u5168\u9069\u7528\u3057\u305f\u5834\u5408\u3001\u3088\u308a\u5229\u76ca\u3092\u5f97\u3089\u308c\u308b\u3068\u306e\u898b\u89e3\u3082\u3042\u308a\u3001\u4eca\u5f8c\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u304c\u5b8c\u5168\u9069\u7528\u3092\u9078\u629e\u3059\u308b\u53ef\u80fd\u6027\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u3053\u306e\u3088\u3046\u306b\u3001\u4f1a\u8a08\u57fa\u6e96\u3068\u3057\u3066\u306f\u3001\u56fd\u969b\u7684\u306a\u4f1a\u8a08\u57fa\u6e96\u3068\u905c\u8272\u306e\u306a\u3044\u3082\u306e\u304c\u6574\u5099\u3055\u308c\u3066\u304d\u307e\u3057\u305f\u304c\u3001\u591a\u304f\u306e\u4f01\u696d\u3067\u306f\u53b3\u683c\u306a\u9069\u7528\u306f\u5b9f\u65bd\u3055\u308c\u305a\u3001\u4e00\u822c\u306b\u516c\u6b63\u59a5\u5f53\u3068\u8a8d\u3081\u3089\u308c\u308b\u30ec\u30d9\u30eb\u306e\u4f1a\u8a08\u51e6\u7406\u304c\u3055\u308c\u3066\u3044\u305f\u3068\u3044\u3046\u306e\u304c\u5b9f\u72b6\u3067\u3059\u3002<\/p>\n<p>\u3053\u306e\u554f\u984c\u306b\u5bfe\u5fdc\u3059\u3079\u304f\u3001\u4e0a\u8a18\u57fa\u6e96\u3068\u306f\u5225\u306b\u516c\u7684\u8aac\u660e\u8cac\u4efb\u306e\u306a\u3044\u4f01\u696d\u306e\u305f\u3081\u306e\u4f1a\u8a08\u57fa\u6e96\uff08SAK-ETAP\uff1aStandar Akuntansi Keuangan untuk Entitas Tanpa Akuntabilitas Publik\uff09\u304c\u30012009\u5e745\u6708\u306b\u516c\u8868\u3055\u308c\u30012011\u5e741\u67081\u65e5\u4ee5\u964d\u958b\u59cb\u3055\u308c\u308b\u4f1a\u8a08\u5e74\u5ea6\u304b\u3089\u9069\u7528\u3055\u308c\u308b\u3088\u3046\u306b\u306a\u308a\u307e\u3057\u305f\u3002<br \/>\n\u3053\u306e\u57fa\u6e96\u306f\u3001\u4e2d\u5c0f\u4f01\u696d\u5411\u3051\u56fd\u969b\u4f1a\u8a08\u57fa\u6e96\u3068\u540c\u7b49\u306e\u57fa\u6e96\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u306e\u4f1a\u8a08\u57fa\u6e96\u306f\u7c73\u56fd\u4f1a\u8a08\u57fa\u6e96\u3001\u56fd\u969b\u4f1a\u8a08\u57fa\u6e96\u3068\u3044\u3046\u3001\u305d\u306e\u6642\u4ee3\u306e\u5148\u7aef\u306e\u4f1a\u8a08\u57fa\u6e96\u3092\u57fa\u306b\u7b56\u5b9a\u3059\u308b\u3053\u3068\u3067\u767a\u5c55\u3057\u3066\u304d\u307e\u3057\u305f\u3002<br \/>\n\u8fd1\u5e74\u306f\u56fd\u969b\u4f1a\u8a08\u57fa\u6e96\u306e\u5b8c\u5168\u9069\u7528\u3068\u3044\u3046\u65b0\u3057\u3044\u6642\u4ee3\u3092\u8fce\u3048\u3088\u3046\u3068\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u904b\u7528\u72b6\u6cc1\u306f\u4f1a\u8a08\u57fa\u6e96\u306e\u6574\u5099\u304c\u9032\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u304c\u3001\u5b9f\u969b\u306e\u904b\u7528\u306b\u306f\u3055\u307e\u3056\u307e\u306a\u554f\u984c\u304c\u3042\u308a\u307e\u3059\u3002<br \/>\n\u56fd\u969b\u57fa\u6e96\u3092\u53d6\u308a\u8fbc\u3093\u3067\u3044\u308b\u90e8\u5206\u306b\u3064\u3044\u3066\u3001\u5b9f\u52d9\u6307\u91dd\u304c\u4f5c\u6210\u3055\u308c\u305a\u306b\u3001\u958b\u793a\u5185\u5bb9\u306b\u3064\u3044\u3066\u7406\u89e3\u3055\u308c\u3066\u3044\u306a\u3044\u30b1\u30fc\u30b9\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u307e\u305f\u3001\u5b9f\u52d9\u5bb6\u3084\u6559\u80b2\u6a5f\u95a2\u3067\u306e\u66f4\u65b0\u304c\u8ffd\u3044\u3064\u304b\u305a\u306b\u3001\u5b9f\u52d9\u4e0a\u306e\u554f\u984c\u3082\u591a\u3044\u3068\u3044\u308f\u308c\u3066\u3044\u307e\u3059\u3002<br \/>\n\u904b\u7528\u9762\u3092\u6539\u5584\u3059\u308b\u305f\u3081\u306b\u306f\u3001\u7f70\u5247\u306e\u9069\u7528\u3092\u5f37\u5316\u3059\u308b\u3053\u3068\u3082\u5fc5\u8981\u3067\u3059\u304c\u3001\u7f70\u5247\u81ea\u4f53\u304c\u53b3\u3057\u304f\u306a\u3044\u3068\u3044\u3046\u3053\u3068\u306b\u52a0\u3048\u3001\u53d6\u308a\u7de0\u307e\u308b\u4f53\u5236\u304c\u6574\u5099\u3055\u308c\u3066\u3044\u306a\u3044\u3053\u3068\u304c\u4eca\u5f8c\u306e\u8ab2\u984c\u3067\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>P.T. Tokyo Consulting\u3067\u306f\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\u30cd\u30b7\u30a2\u5f01\u8b77\u58eb\u3001\u7a0e\u7406\u58eb\u3001\u4f1a\u8a08\u58eb\u304c\u304a\u7b54\u3048\u3057\u307e\u3059\uff01\uff01<br \/>\n\u662f\u975e\u304a\u6c17\u8efd\u306b\u3054\u9023\u7d61\u304f\u3060\u3055\u3044\uff01\uff01<\/p>\n<hr \/>\n<h2><span id=\"_Wiki-Investment\"><strong><span style=\"color: #00ccff;\"><span style=\"color: #3366ff;\"><span style=\"color: #000000;\">\u3010<\/span> W<\/span><span style=\"color: #33cccc;\">iki-<\/span><span style=\"color: #3366ff;\">I<\/span><span style=\"color: #33cccc;\">nvestment\u00a0<span style=\"color: #000000;\">\u3011<\/span><\/span><\/span><\/strong><\/span><\/h2>\n<h3><span id=\"i-2\"><strong>\uff5e \u300e\u6d77\u5916\u6295\u8cc7\u306e<span style=\"color: #ff0000;\">\u8d64\u672c<\/span>\u30b7\u30ea\u30fc\u30ba\u300f\u3001\u5f85\u671b\u306e\u30c7\u30fc\u30bf\u30d9\u30fc\u30b9\u5316\uff01 \uff5e\u00a0<\/strong><\/span><\/h3>\n<p>\u6d77\u5916\u9032\u51fa\u306e<strong>\u5bfe\u5fdc\u56fd\u6570<span style=\"color: #ff0000;\">30\u304b\u56fd<\/span>\uff01<\/strong>\u3000\u30d3\u30b8\u30cd\u30b9\u30b5\u30dd\u30fc\u30c8<strong>\u4f01\u696d\u6570<span style=\"color: #ff0000;\">550\u793e<\/span>\u4ee5\u4e0a\uff01\uff01<\/strong><br \/>\n\u65b0\u8208\u56fd\u3092\u4e2d\u5fc3\u306b\u6d77\u5916\u30d3\u30b8\u30cd\u30b9\u60c5\u5831\uff08\u4f1a\u8a08\u3001\u7a0e\u52d9\u3001\u52b4\u52d9\u3001\u57fa\u790e\u77e5\u8b58\u3001\u8a2d\u7acb\u3001M&amp;A\u306a\u3069\uff09\u3092\u307e\u3068\u3081\u305f\u30c7\u30fc\u30bf\u30d9\u30fc\u30b9\uff01<\/p>\n<p>\u5404\u56fd\u306e\u30d3\u30b8\u30cd\u30b9\u57fa\u790e\u60c5\u5831\u306b\u52a0\u3048\u3001\u6700\u65b0\u306e\u6cd5\u6539\u6b63\u3084\u30a2\u30c3\u30d7\u30c7\u30fc\u30c8\u306b\u3064\u3044\u3066\u3001\u9010\u4e00\u66f4\u65b0\u3057\u3066\u304a\u308a\u307e\u3059\uff01<br \/>\n\u4ee5\u4e0b\u3001URL\u3088\u308a<span style=\"color: #ff0000;\"><strong>\u7121\u6599\u4f1a\u54e1\u767b\u9332<\/strong><\/span>\uff0824\u6642\u9593\u304a\u8a66\u3057\uff09\u3082\u53ef\u80fd\u3067\u3059\u306e\u3067\u3001\u305c\u3072\u3054\u89a7\u304f\u3060\u3055\u3044\uff01<br \/>\n<b>URL\uff1a<a href=\"https:\/\/www.wiki-investment.jp\" target=\"_blank\" rel=\"noopener\">https:\/\/www.wiki-investment.jp<\/a><\/b><\/p>\n<hr \/>\n<p><img loading=\"lazy\" decoding=\"async\" data-attachment-id=\"3934\" data-permalink=\"https:\/\/kuno-cpa.co.jp\/indonesia_blog\/uchino-300x290\/\" data-orig-file=\"https:\/\/i0.wp.com\/kuno-cpa.co.jp\/indonesia_blog\/wp-content\/uploads\/2020\/01\/uchino-300x290-e1578379663795.jpg?fit=100%2C97&amp;ssl=1\" data-orig-size=\"100,97\" data-comments-opened=\"0\" data-image-meta=\"{&quot;aperture&quot;:&quot;0&quot;,&quot;credit&quot;:&quot;&quot;,&quot;camera&quot;:&quot;&quot;,&quot;caption&quot;:&quot;&quot;,&quot;created_timestamp&quot;:&quot;0&quot;,&quot;copyright&quot;:&quot;&quot;,&quot;focal_length&quot;:&quot;0&quot;,&quot;iso&quot;:&quot;0&quot;,&quot;shutter_speed&quot;:&quot;0&quot;,&quot;title&quot;:&quot;&quot;,&quot;orientation&quot;:&quot;0&quot;}\" data-image-title=\"uchino-300&#215;290\" data-image-description=\"\" data-image-caption=\"\" data-medium-file=\"https:\/\/i0.wp.com\/kuno-cpa.co.jp\/indonesia_blog\/wp-content\/uploads\/2020\/01\/uchino-300x290-e1578379663795.jpg?fit=300%2C290&amp;ssl=1\" data-large-file=\"https:\/\/i0.wp.com\/kuno-cpa.co.jp\/indonesia_blog\/wp-content\/uploads\/2020\/01\/uchino-300x290-e1578379663795.jpg?fit=100%2C97&amp;ssl=1\" class=\"alignnone size-full wp-image-3934\" src=\"https:\/\/i0.wp.com\/kuno-cpa.co.jp\/indonesia_blog\/wp-content\/uploads\/2020\/01\/uchino-300x290-e1578379663795.jpg?resize=100%2C97\" alt=\"\" width=\"100\" height=\"97\" data-recalc-dims=\"1\" \/><br \/>\n\u6771\u4eac\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u30d5\u30a1\u30fc\u30e0\u3000\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u62e0\u70b9<br \/>\n\u5185\u91ce\u80fd\u6d3b<\/p>\n","protected":false},"excerpt":{"rendered":"\u5e73\u7d20\u3088\u308a\u3054\u611b\u8aad\u3044\u305f\u3060\u304d\u8aa0\u306b\u3042\u308a\u304c\u3068\u3046\u3054\u3056\u3044\u307e\u3059\u3002 \u6771\u4eac\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u30b0\u30eb\u30fc\u30d7\u3001\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u6cd5\u4eba\u306b\u3066\u52e4\u52d9\u3057\u3066\u304a\u308a\u307e\u3059\u3001\u5185\u91ce\u80fd\u6d3b\u3067\u3059\u3002 \u4eca\u56de\u306f\u300c\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u4f1a\u8a08\u57fa\u6e96\u3000PSAK\u300d\u306b\u3064\u3044\u3066\u3067\u3059\u3002 &nbsp; 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