<\/p>\n

\u4eca\u56de\u306f\u30e1\u30ad\u30b7\u30b3\u306eIFRS\uff08\u56fd\u969b\u8ca1\u52d9\u5831\u544a\u57fa\u6e96\uff09\u3078\u306e\u5bfe\u5fdc\u306b\u3064\u3044\u3066\u304a\u8a71\u3057\u307e\u3059\u3002<\/p>\n

 <\/p>\n

\u5f93\u6765\u30e1\u30ad\u30b7\u30b3\u306eIFRS\u3078\u306e\u5bfe\u5fdc\u306f\u3001\u5168\u9762\u9069\u7528\uff08Adoption\uff09\u3068\u3059\u308b\u306e\u3067\u306f\u306a\u304f\u3001\u65e5\u672c\u3068\u540c\u69d8\u306b\u72ec\u81ea\u306e\u30e1\u30ad\u30b7\u30b3\u4f1a\u8a08\u57fa\u6e96\u3092IFRS\u306b\u9806\u6b21\u9069\u5fdc\u3055\u305b\u3066\u3044\u304f\u65b9\u91dd\uff08Convergence\uff09\u3092\u9078\u629e\u3057\u3066\u3044\u307e\u3057\u305f\u304c\u30012012\u5e74\u306e\u6539\u6b63\u306b\u3088\u308a\u3001\u4e0a\u5834\u4f01\u696d\u306b\u3064\u3044\u3066\u306f\u5168\u9762\u9069\u7528\u304c\u6c42\u3081\u3089\u308c\u308b\u3053\u3068\u3068\u306a\u308a\u307e\u3057\u305f\u3002<\/p>\n

\u4e0a\u5834\u4f01\u696d\u306f\u3001IFRS\u306e\u5c0e\u5165\u3092\u6c42\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u304c\u3001\u30e1\u30ad\u30b7\u30b3\u4f1a\u8a08\u57fa\u6e96\u306f\u3001IFRS\u306e\u8003\u3048\u65b9\u306b\u4f3c\u3066\u3044\u308b\u3068\u3053\u308d\u3082\u591a\u3044\u305f\u3081\u306b\u3001\u30e1\u30ad\u30b7\u30b3\u4f1a\u8a08\u57fa\u6e96\u306e\u7406\u89e3\u304c\u3042\u308c\u3070\u3001IFRS\u306b\u3064\u3044\u3066\u57fa\u672c\u7684\u306a\u7406\u89e3\u3092\u3059\u308b\u3053\u3068\u306f\u7279\u6bb5\u96e3\u3057\u304f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n

\u305f\u3060\u3057\u3001\u7e70\u5ef6PTU\uff08Participaci\u00f3n de los Trabajadores en las Utilidades de la Empresa\uff1a\u52b4\u50cd\u8005\u5229\u76ca\u5206\u914d\u91d1\uff09\u306b\u95a2\u3059\u308b\u57fa\u6e96\u3084\u5de5\u4e8b\u5951\u7d04\u306b\u95a2\u3059\u308b\u5165\u672d\u30b3\u30b9\u30c8\u306e\u53d6\u6271\u7b49\u3001IFRS\u306b\u306f\u898f\u5b9a\u3055\u308c\u3066\u3044\u306a\u3044\u7279\u5225\u306a\u57fa\u6e96\u3082\u4e00\u90e8\u5b58\u5728\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n

\u305d\u308c\u3067\u306f\u3001\u5177\u4f53\u7684\u306bIFRS\u3068\u30e1\u30ad\u30b7\u30b3\u4f1a\u8a08\u57fa\u6e96\u306e\u9055\u3044\u3092\u898b\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n

<\/p>\n

\u305d\u306e\u4ed6\u3001\u30e1\u30ad\u30b7\u30b3\u7279\u6709\u306e\u5236\u5ea6\u3067\u3042\u308b\u52b4\u50cd\u8005\u5229\u76ca\u5206\u914d\u91d1\uff08PTU\uff09\u306b\u3064\u3044\u3066\u3001\u30e1\u30ad\u30b7\u30b3\u306e\u4f1a\u8a08\u5236\u5ea6\u4e0a\u3001\u4f1a\u8a08\u4e0a\u306e\u5229\u76ca\u984d\u3068PTU\u7b97\u5b9a\u306e\u305f\u3081\u306b\u7528\u3044\u308b\u5229\u76ca\u984d\u3068\u306e\u5dee\u984d\u306b\u3064\u3044\u3066\u306f\u3001\u7e70\u5ef6PTU\u3068\u3057\u3066\u8cb8\u501f\u5bfe\u7167\u8868\u4e0a\u306b\u8868\u793a\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3068\u3044\u3063\u305f\u9055\u3044\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n","protected":false},"excerpt":{"rendered":"  \u4eca\u56de\u306f\u30e1\u30ad\u30b7\u30b3\u306eIFRS\uff08\u56fd\u969b\u8ca1\u52d9\u5831\u544a\u57fa\u6e96\uff09\u3078\u306e\u5bfe\u5fdc\u306b\u3064\u3044\u3066\u304a\u8a71\u3057\u307e\u3059\u3002   \u5f93\u6765\u30e1\u30ad\u30b7\u30b3\u306eIFRS\u3078\u306e\u5bfe\u5fdc\u306f\u3001\u5168\u9762\u9069\u7528\uff08Adoption\uff09\u3068\u3059\u308b\u306e\u3067\u306f\u306a\u304f\u3001\u65e5\u672c\u3068\u540c\u69d8\u306b\u72ec\u81ea\u306e\u30e1\u30ad\u30b7\u30b3\u4f1a\u8a08\u57fa\u6e96\u3092I […]","protected":false},"author":1,"featured_media":2266,"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":"","_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_publicize_message":"","jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":true,"jetpack_social_options":{"image_generator_settings":{"template":"highway","enabled":false},"version":2}},"categories":[21,23],"tags":[],"jetpack_publicize_connections":[],"aioseo_notices":[],"jetpack_sharing_enabled":true,"jetpack_featured_media_url":"https:\/\/i0.wp.com\/kuno-cpa.co.jp\/mexico_blog\/wp-content\/uploads\/2019\/05\/%E4%BC%9A%E8%A8%88.jpg?fit=750%2C562&ssl=1","jetpack_shortlink":"https:\/\/wp.me\/saybTy-ifrs","_links":{"self":[{"href":"https:\/\/kuno-cpa.co.jp\/mexico_blog\/wp-json\/wp\/v2\/posts\/2732"}],"collection":[{"href":"https:\/\/kuno-cpa.co.jp\/mexico_blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/kuno-cpa.co.jp\/mexico_blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/mexico_blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/mexico_blog\/wp-json\/wp\/v2\/comments?post=2732"}],"version-history":[{"count":2,"href":"https:\/\/kuno-cpa.co.jp\/mexico_blog\/wp-json\/wp\/v2\/posts\/2732\/revisions"}],"predecessor-version":[{"id":2734,"href":"https:\/\/kuno-cpa.co.jp\/mexico_blog\/wp-json\/wp\/v2\/posts\/2732\/revisions\/2734"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/mexico_blog\/wp-json\/wp\/v2\/media\/2266"}],"wp:attachment":[{"href":"https:\/\/kuno-cpa.co.jp\/mexico_blog\/wp-json\/wp\/v2\/media?parent=2732"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/mexico_blog\/wp-json\/wp\/v2\/categories?post=2732"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/mexico_blog\/wp-json\/wp\/v2\/tags?post=2732"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}