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\n\u6771\u4eac\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u30d5\u30a1\u30fc\u30e0 \u30de\u30ec\u30fc\u30b7\u30a2 \u306e\u5b89\u5b6b\u5b50\u3067\u5fa1\u5ea7\u3044\u307e\u3059\u3002<\/p>\n

 <\/p>\n

\u4eca\u56de\u306f\u3001\u30de\u30ec\u30fc\u30b7\u30a2\u3067\u306eIFRS\u306e\u904b\u7528\u306b\u3064\u3044\u3066\u3054\u8aac\u660e\u3055\u305b\u3066\u9802\u304d\u307e\u3059\u3002
\n\u4e0b\u8a18\u3001\u8a73\u7d30\u3092\u8a18\u8f09\u3055\u305b\u3066\u9802\u304d\u307e\u3059\u3002<\/p>\n

\u3007\u30de\u30ec\u30fc\u30b7\u30a2\u306b\u304a\u3051\u308bIFRS \u306e\u904b\u7528<\/h2>\n

\u30de\u30ec\u30fc\u30b7\u30a2\u306f\u3001\u30a2\u30b8\u30a2\u8af8\u56fd\u306e\u4e2d\u3067\u3082\u65e9\u304f\u304b\u3089\u3001\u56fd\u969b\u57fa\u6e96\u306e\u898f\u5b9a\u3092\u7a4d\u6975\u7684\u306b\u56fd\u5185\u57fa\u6e96\u306b\u53d6\u5165\u308c\u3066\u304d\u305f\u56fd\u306e\u4e00\u3064\u3067\u3059\u3002
\n2 0 0 8\u5e748\u6708\u306b\u3001MASB\u304cIFRS\u306e\u5c0e\u5165\u3092\u767a\u8868\u3057\u30012 0 1 1\u5e741 1\u6708\u304b\u3089IFRS\u3092\u53d6\u8fbc\u3093\u3060\u30de\u30ec\u30fc\u30b7\u30a2\u4f1a\u8a08\u57fa\u6e96\uff08MFRS\uff09\u304c\u5c0e\u5165\u3055\u308c\u307e\u3057\u305f\u3002<\/p>\n

MFRS 1 4 1\u306b\u5b9a\u3081\u3089\u308c\u305f\u8fb2\u696d\uff08Agriculture\uff09\u3001\u304a\u3088\u3073\u56fd\u969b\u8ca1\u52d9\u5831\u544a\u89e3\u91c8\u6307\u91dd\u59d4\u54e1\u4f1a\uff08IFRIC\uff09\u7b2c1 5\u53f7\u4e0d\u52d5\u7523\u306e\u5efa\u8a2d\u306b\u95a2\u3059\u308b\u5951\u7d04\uff08Agreements for the Construction of Real Estate\uff09\u3092\u9664\u304d\u3001\u9589\u9396\u4f01\u696d\u4ee5\u5916\u306e\u3059\u3079\u3066\u306e\u4f01\u696d\u306f\u30012 0 1 2\u5e741\u67081\u65e5\u307e\u305f\u306f\u305d\u308c\u4ee5\u964d\u306b\u958b\u59cb\u3059\u308b\u4f1a\u8a08\u5e74\u5ea6\u304b\u3089MFRS\u306b\u5f93\u3046\u3053\u3068\u306b\u306a\u308a\u307e\u3057\u305f\u3002<\/p>\n

 <\/p>\n

MFRS<\/u>\u306f\u3001\u307b\u307c<\/u>IFRS<\/u>\u306b\u6e96\u62e0\u3057\u305f\u8ca1\u52d9\u8af8\u8868<\/u>\u3067\u3042\u308a\u3001\u521d\u3081\u3066\u8ca1\u52d9\u8af8\u8868\u304a\u3088\u3073\u4e2d\u9593\u8ca1\u52d9\u8af8\u8868\u3092\u4f5c\u6210\u3059\u308b\u4f01\u696d\u306f\u3001MFRS 1\u306e\u300c\u6700\u521d\u306b\u30de\u30ec\u30fc\u30b7\u30a2\u8ca1\u52d9\u5831\u544a\u57fa\u6e96\u3092\u63a1\u629e\u3059\u308b\u969b\u306e\u51e6\u7406\u300d\uff08First-time adoption ofMalaysian Financial Reporting Standards\uff09\u306b\u5f93\u308f\u306d\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\n

MFRS\u306b\u5f93\u3046\u3053\u3068\u3067\u3001IFRS\u306b\u6e96\u62e0\u3057\u305f\u8ca1\u52d9\u8af8\u8868\u304c\u4f5c\u6210\u3055\u308c\u307e\u3059\u3002
\n2 0 1 6\u5e741\u67081\u65e5\u304b\u3089\u3001\u5f93\u6765\u3001\u4e0a\u5834\u4f01\u696d\u4ee5\u5916\u304c\u63a1\u7528\u3057\u3066\u3044\u305f\u4f1a\u8a08\u5236\u5ea6\u3001PERS\uff08Private Entities Reporting Standards\uff09\u304c\u5ec3\u6b62\u3055\u308c\u307e\u3057\u305f\u3002
\n\u4ee3\u308f\u3063\u3066\u63a1\u7528\u3055\u308c\u305f\u65b0\u4f1a\u8a08\u5236\u5ea6\u3001MPERS \u306f\u3001\u4e2d\u5c0f\u4f01\u696d\u5411\u3051\u3067\u306f\u3042\u308b\u3082\u306e\u306e\u56fd\u969b\u4f1a\u8a08\u57fa\u6e96\u3068\u307b\u307c\u540c\u7b49\u3067\u3042\u308a\u3001\u5927\u4f01\u696d\u3060\u3051\u3067\u306a\u304f\u4e2d\u5c0f\u4f01\u696d\u306b\u3082\u56fd\u969b\u57fa\u6e96\u3092\u9069\u7528\u3057\u3066\u3044\u304f\u3053\u3068\u306b\u3088\u308a\u3001\u56fd\u969b\u5316\u3078\u8235\u3092\u5207\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n

---

\n

\u3010<\/span> W<\/span>iki-<\/span>I<\/span>nvestment\u00a0\u3011<\/span><\/span><\/span><\/strong><\/h2>\n

\uff5e \u300e\u6d77\u5916\u6295\u8cc7\u306e\u8d64\u672c<\/span>\u30b7\u30ea\u30fc\u30ba\u300f\u3001\u5f85\u671b\u306e\u30c7\u30fc\u30bf\u30d9\u30fc\u30b9\u5316\uff01 \uff5e\u00a0<\/strong><\/h3>\n

\u6d77\u5916\u9032\u51fa\u306e\u5bfe\u5fdc\u56fd\u657030\u304b\u56fd<\/span>\uff01<\/strong>\u3000\u30d3\u30b8\u30cd\u30b9\u30b5\u30dd\u30fc\u30c8\u4f01\u696d\u6570550\u793e<\/span>\u4ee5\u4e0a\uff01\uff01<\/strong>
\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&A\u306a\u3069\uff09\u3092\u307e\u3068\u3081\u305f\u30c7\u30fc\u30bf\u30d9\u30fc\u30b9\uff01<\/p>\n

\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
\n\u4ee5\u4e0b\u3001URL\u3088\u308a\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
\nURL\uff1ahttps:\/\/www.wiki-investment.jp<\/a><\/b><\/p>\n

---

\n

\u6771\u4eac\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u30d5\u30a1\u30fc\u30e0\u3000\u30de\u30ec\u30fc\u30b7\u30a2\u62e0\u70b9 \/ Tokyo Consulting Firm\u00a0Malaysia
\n<\/span>\u5b89\u5b6b\u5b50 \u60a0\u6cbb (abiko yuji)<\/span><\/p>\n

\nE-mail\uff1aabiko.yuji@tokyoconsultinggroup.com<\/span><\/p>\n

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\n\u6700\u65b0\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\u8a72\u5f53\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\u5f53\u793e
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