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\u7686\u3055\u3093\u3001\u3053\u3093\u306b\u3061\u306f\u3002<\/p>\n

\u30d5\u30a3\u30ea\u30d4\u30f3\u30fb\u30de\u30cb\u30e9\u306e\u8fd1\u77f3\u3067\u3059\u3002<\/p>\n<\/p>\n

\u4eca\u9031\u306e\u30d6\u30ed\u30b0\u3067\u306f\u3001\u65e5\u672c\u306e\u89aa\u4f1a\u793e\u304c\u30d5\u30a3\u30ea\u30d4\u30f3\u306e\u5b50\u4f1a\u793e\u3092\u652f\u914d\u3057\u3066\u3044\u308b\u304b\u3069\u3046\u304b\u3092\u5224\u65ad\u3059\u308b\u4e0a\u3067\u3001\u65e5\u672c\u3068\u30d5\u30a3\u30ea\u30d4\u30f3\u306b\u304a\u3044\u3066\u9069\u7528\u3055\u308c\u308b\u4f1a\u8a08\u57fa\u6e96\u304c\u7570\u306a\u308b\u3053\u3068\u53ca\u3073\u76f8\u9055\u70b9\u3092\u8aac\u660e\u3044\u305f\u3057\u307e\u3059\u3002<\/p>\n<\/p>\n

\u652f\u914d\u3068\u306f\u4f01\u696d\u6d3b\u52d5\u304b\u3089\u4fbf\u76ca\u3092\u5f97\u308b\u305f\u3081\u306b\u3001\u305d\u306e\u4f01\u696d\u306e\u8ca1\u52d9\u53ca\u3073\u7d4c\u55b6\u65b9\u91dd\u3092\u5de6\u53f3\u3059\u308b\u529b\u3067\u3042\u308b\u3068\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<\/p>\n

\u30d5\u30a3\u30ea\u30d4\u30f3\u3067\u306e\u4f1a\u8a08\u57fa\u6e96\u306f\u56fd\u969b\u4f1a\u8a08\u57fa\u6e96(IFRS)\u3067\u3042\u308a\u3001\u65e5\u672c\u306e\u4f1a\u8a08\u57fa\u6e96\u306f\u305d\u308c\u3068\u306f\u5225\u3067\u3059\u306e\u3067\u3001\u5b50\u4f1a\u793e\u306e\u5b9a\u7fa9\u304c\u7570\u306a\u308a\u307e\u3059\u3002\u307e\u305a\u306f\u3001\u305d\u308c\u305e\u308c\u306e\u5b9a\u7fa9\u306e\u9055\u3044\u3092\u8aac\u660e\u3044\u305f\u3057\u307e\u3059\u3002<\/p>\n<\/p>\n

\u3010\u65e5\u672c\u306e\u4f1a\u8a08\u57fa\u6e96\u3011<\/p>\n

\u2003\u5b50\u4f1a\u793e\u306f\u652f\u914d\u529b\u57fa\u6e96\u3067\u6c7a\u5b9a\u3057\u3001\u5177\u4f53\u7684\u306b\u306f\u4e0b\u8a18\u306e\u3044\u305a\u308c\u304b\u3092\u6e80\u305f\u3059\u5834\u5408\u3001\u652f\u914d\u304c\u5b58\u5728\u3059\u308b\u3068\u8003\u3048\u3089\u308c\u307e\u3059\u3002<\/p>\n

\u8b70\u6c7a\u6a29\u306e\u904e\u534a\u6570\u3092\u81ea\u5df1\u306e\u8a08\u7b97\u306b\u304a\u3044\u3066\u6240\u6709\u3057\u3066\u3044\u308b\u5834\u5408<\/li>\n
\u8b70\u6c7a\u6a29\u306e40%\u4ee5\u4e0a50%\u4ee5\u4e0b\u3092\u81ea\u5df1\u306e\u8a08\u7b97\u306b\u304a\u3044\u3066\u6240\u6709\u3057\u3001\u304b\u3064\u3001\u81ea\u5df1\u306e\u8a08\u7b97\u306b\u304a\u3044\u3066\u6240\u6709\u3057\u3066\u3044\u308b\u8b70\u6c7a\u6a29\u3068\u7dca\u5bc6\u306a\u8005\u53ca\u3073\u540c\u610f\u3057\u3066\u3044\u308b\u8005\u304c\u6240\u6709\u3057\u3066\u3044\u308b\u8b70\u6c7a\u6a29\u3068\u3092\u5408\u305b\u3066\u4ed6\u306e\u4f01\u696d\u306e\u8b70\u6c7a\u6a29\u306e\u904e\u534a\u6570\u3092\u5360\u3081\u3066\u3044\u308b\u5834\u5408<\/li>\n<\/ol>\n
\u3010IFRS\u306e\u5834\u5408\u3011<\/p>\n
\u5b50\u4f1a\u793e\u306f\u652f\u914d\u306e\u6982\u5ff5\uff08\u30d1\u30ef\u30fc\u3068\u30ea\u30bf\u30fc\u30f3\uff09\u3067\u6c7a\u5b9a\u3057\u3001\u5177\u4f53\u7684\u306b\u306f\u4e0b\u8a18\u306e\u3044\u305a\u308c\u304b\u3092\u6e80\u305f\u3059\u5834\u5408\u3001\u652f\u914d\u304c\u5b58\u5728\u3059\u308b\u3068\u8003\u3048\u3089\u308c\u307e\u3059\u3002<\/p>\n
1. \u8b70\u6c7a\u6a29\u306e\u904e\u534a\u6570\u3092\u81ea\u5df1\u306e\u8a08\u7b97\u306b\u304a\u3044\u3066\u6240\u6709\u3057\u3066\u3044\u308b\u5834\u5408<\/li>\n
2. \u4ed6\u306e\u6295\u8cc7\u4f01\u696d\u3068\u306e\u5951\u7d04\u306b\u3088\u308a\u8b70\u6c7a\u6a29\u306e\u904e\u534a\u6570\u3092\u652f\u914d\u3059\u308b\u529b\u3092\u6709\u3059\u308b<\/li>\n
3. \u6cd5\u4ee4\u53ca\u3073\u5951\u7d04\u66f8\u306b\u3088\u308a\u8ca1\u52d9\u53ca\u3073\u7d4c\u55b6\u65b9\u91dd\u3092\u5de6\u53f3\u3057\u3046\u308b\u529b\u3092\u6709\u3059\u308b<\/li>\n
4. \u53d6\u7de0\u5f79\u4f1a\u53c8\u306f\u305d\u308c\u3068\u540c\u7b49\u306e\u7d4c\u55b6\u6a5f\u95a2\u306e\u904e\u534a\u6570\u306e\u69cb\u6210\u54e1\u3092\u9078\u4efb\u53c8\u306f\u89e3\u4efb\u3059\u308b\u529b\u3092\u6709\u3057\u3066\u304a\u308a\u3001\u5f53\u8a72\u53d6\u7de0\u5f79\u4f1a\u53c8\u306f\u305d\u308c\u3068\u540c\u7b49\u306e\u7d4c\u55b6\u6a5f\u95a2\u306b\u3088\u308a\u4f1a\u793e\u304c\u652f\u914d\u3055\u308c\u3066\u3044\u308b<\/li>\n
5. \u53d6\u7de0\u5f79\u4f1a\u53c8\u306f\u305d\u308c\u3068\u540c\u7b49\u306e\u7d4c\u55b6\u6a5f\u95a2\u3067\u904e\u534a\u6570\u4ee5\u4e0a\u306e\u6295\u7968\u6a29\u3092\u96c6\u3081\u308b\u529b\u3092\u6709\u3057\u3066\u304a\u308a\u3001\u5f53\u8a72\u53d6\u7de0\u5f79\u4f1a\u53c8\u306f\u305d\u308c\u3068\u540c\u7b49\u306e\u7d4c\u55b6\u6a5f\u95a2\u306b\u3088\u308a\u4f1a\u793e\u304c\u652f\u914d\u3055\u308c\u3066\u3044\u308b<\/li>\n<\/ol>\n
  \u4e0a\u8a18\u306e\u901a\u308a\u3001\u65e5\u672c\u306e\u4f1a\u8a08\u57fa\u6e96\u3067\u306f\u6570\u5024\u57fa\u6e96\u304c\u793a\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u3057\u305f\u304c\u3063\u3066\u300140%\u672a\u6e80\u306e\u8b70\u6c7a\u6a29\u3057\u304b\u6240\u6709\u3057\u3066\u304a\u3089\u305a\u3001\u81ea\u5df1\u306e\u8b70\u6c7a\u6a29\u3068\u7dca\u5bc6\u306a\u8005\u53ca\u3073\u540c\u610f\u3057\u3066\u3044\u308b\u8005\u306e\u8b70\u6c7a\u6a29\u5408\u8a08\u304c50%\u4ee5\u4e0b\u306e\u5834\u5408\u3001\u65e5\u672c\u57fa\u6e96\u3067\u306f\u652f\u914d\u304c\u5b58\u5728\u3057\u306a\u3044\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u304c\u3001IFRS\u3067\u306f\u4e0a\u8a18\u8981\u4ef6(1\u304b\u30895)\u306e\u3044\u305a\u308c\u304b\u3092\u6e80\u305f\u305b\u3070\u652f\u914d\u304c\u5b58\u5728\u3059\u308b\u3068\u5224\u65ad\u3055\u308c\u308b\u53ef\u80fd\u6027\u304c\u3054\u3056\u3044\u307e\u3059\u3002<\/p>\n<\/p>\n
  \u4eca\u9031\u3082\u3069\u3046\u305e\u3088\u308d\u3057\u304f\u304a\u9858\u3044\u81f4\u3057\u307e\u3059\u3002<\/p>\n<\/p>\n
  \u5f0a\u793e\u3067\u306f\u3001\u30d5\u30a3\u30ea\u30d4\u30f3\u9032\u51fa\u304b\u3089\u9032\u51fa\u5f8c\u306e\u4f1a\u8a08\u3001\u7a0e\u52d9\u3001\u4eba\u4e8b\u304a\u3088\u3073\u52b4\u52d9\u307e\u3067<\/p>\n
  \u3059\u3079\u3066\u5bfe\u5fdc\u3057\u3066\u304a\u308a\u307e\u3059\u3002<\/p>\n
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  TOKYO CONSULTING FIRM PHILIPPINE BRANCH<\/p>\n
  Unit 14B Chatham House Condominium, Rufino corner Valero Street,<\/p>\n
  Salcedo Village, Makati City, Philippines<\/p>\n
  TEL: +632-869-5806,<\/p>\n<\/p>\n
  \u6771\u4eac\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u30d5\u30a1\u30fc\u30e0<\/p>\n
  \u30d5\u30a3\u30ea\u30d4\u30f3\u56fd\u2003\u30de\u30cb\u30e9\u99d0\u5728\u54e1<\/p>\n
  \u8fd1\u77f3\u2003\u4f91\u57fa<\/p>\n<\/p>\n
  $\"\"$ <\/a> <\/span><\/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<\/p>\n
  \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 PHILIPPINE BRANCH\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\u307e\u305b\u3002<\/p><\/p>\n","protected":false},"excerpt":{"rendered":"\u7686\u3055\u3093\u3001\u3053\u3093\u306b\u3061\u306f\u3002 \u30d5\u30a3\u30ea\u30d4\u30f3\u30fb\u30de\u30cb\u30e9\u306e\u8fd1\u77f3\u3067\u3059\u3002 \u4eca\u9031\u306e\u30d6\u30ed\u30b0\u3067\u306f\u3001\u65e5\u672c\u306e\u89aa\u4f1a\u793e\u304c\u30d5\u30a3\u30ea\u30d4\u30f3\u306e\u5b50\u4f1a\u793e\u3092\u652f\u914d\u3057\u3066\u3044\u308b\u304b\u3069\u3046\u304b\u3092\u5224\u65ad\u3059\u308b\u4e0a\u3067\u3001\u65e5\u672c\u3068\u30d5\u30a3\u30ea\u30d4\u30f3\u306b\u304a\u3044\u3066\u9069\u7528\u3055\u308c\u308b\u4f1a\u8a08\u57fa\u6e96\u304c\u7570\u306a\u308b\u3053\u3068\u53ca\u3073\u76f8\u9055\u70b9\u3092\u8aac\u660e\u3044\u305f\u3057\u307e […]","protected":false},"author":1,"featured_media":2791,"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":"","_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"jetpack_post_was_ever_published":false,"footnotes":"","jetpack_publicize_message":"","jetpack_is_tweetstorm":false,"jetpack_publicize_feature_enabled":true},"categories":[21,23],"tags":[],"jetpack_publicize_connections":[],"aioseo_notices":[],"jetpack_featured_media_url":"https:\/\/i0.wp.com\/kuno-cpa.co.jp\/philippines_blog\/wp-content\/uploads\/2019\/05\/\u4f1a\u8a08.jpg?fit=750%2C562&ssl=1","jetpack_shortlink":"https:\/\/wp.me\/saycBk-ifrs","_links":{"self":[{"href":"https:\/\/kuno-cpa.co.jp\/philippines_blog\/wp-json\/wp\/v2\/posts\/1242"}],"collection":[{"href":"https:\/\/kuno-cpa.co.jp\/philippines_blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/kuno-cpa.co.jp\/philippines_blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/philippines_blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/philippines_blog\/wp-json\/wp\/v2\/comments?post=1242"}],"version-history":[{"count":1,"href":"https:\/\/kuno-cpa.co.jp\/philippines_blog\/wp-json\/wp\/v2\/posts\/1242\/revisions"}],"predecessor-version":[{"id":1728,"href":"https:\/\/kuno-cpa.co.jp\/philippines_blog\/wp-json\/wp\/v2\/posts\/1242\/revisions\/1728"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/philippines_blog\/wp-json\/wp\/v2\/media\/2791"}],"wp:attachment":[{"href":"https:\/\/kuno-cpa.co.jp\/philippines_blog\/wp-json\/wp\/v2\/media?parent=1242"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/philippines_blog\/wp-json\/wp\/v2\/categories?post=1242"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/philippines_blog\/wp-json\/wp\/v2\/tags?post=1242"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}