\u3053\u3093\u306b\u3061\u306f\u3001Tokyo Consulting Firm Philippine\u306e\u8fd1\u77f3 \u4f91\u57fa\u3067\u3059\u3002
\n\u4eca\u9031\u306e\u30d6\u30ed\u30b0\u3067\u306f\u3001\u30d5\u30a3\u30ea\u30d4\u30f3\u306e\u4f1a\u8a08\u57fa\u6e96\u306b\u3064\u3044\u3066\u8aac\u660e\u81f4\u3057\u307e\u3059\u3002<\/p>\n

 <\/p>\n

\u5f93\u6765\u3001SEC\u306f\u3059\u3079\u3066\u306e\u4f01\u696d\u306b\u5bfe\u3057\u3066\u56fd\u969b\u4f1a\u8a08\u57fa\u6e96\u3092\u57fa\u790e\u3068\u3057\u305f\u30d5\u30a3\u30ea\u30d4\u30f3\u4f1a\u8a08\u57fa\u6e96\u3092\u9069\u7528\u3059\u308b\u3068\u5b9a\u3081\u3001\u4e00\u5b9a\u306e\u898f\u6a21\u4ee5\u4e0b\u306e\u4f01\u696d\uff08\u7dcf\u8cc7\u75232 \u51045,000 \u4e07\u30da\u30bd\u4ee5\u4e0b\u3001\u307e\u305f\u306f\u7dcf\u8ca0\u50b51\u51045,000 \u4e07\u30da\u30bd\u4ee5\u4e0b\u306e\u4f01\u696d\uff09\u306b\u306fPAS101\u53f7\u306b\u5f93\u3044\u3001\u57fa\u6e96\u306e\u4e00\u90e8\u306e\u9069\u7528\u3092\u884c\u308f\u306a\u304f\u3066\u3082\u826f\u3044\u3068\u3055\u308c\u3066\u304d\u307e\u3057\u305f\u3002<\/p>\n

 <\/p>\n

\u3057\u304b\u3057\u3001\u4e2d\u5c0f\u4f01\u696d\u304b\u3089\u306e\u8981\u8acb\u306b\u3088\u308a\u30012009 \u5e74\u306b\u4e2d\u5c0f\u4f01\u696d\u306b\u5bfe\u3057\u9069\u7528\u5185\u5bb9\u304c\u7de9\u548c\u3055\u308c\u305f\u5225\u57fa\u6e96\uff08PFRS for SMEs\uff1aPhilippine Financial Reporting Standards for Small and Medium Entities\uff09\u304c\u516c\u8868\u3055\u308c\u3001\u4e2d\u5c0f\u898f\u6a21\u306e\u4f1a\u793e\u306b\u9069\u3057\u305f\u4f53\u7cfb\u3084\u5185\u5bb9\u306e\u57fa\u6e96\u3092\u9069\u7528\u3059\u308b\u3053\u3068\u304c\u8a8d\u3081\u3089\u308c\u308b\u3088\u3046\u306b\u306a\u308a\u307e\u3057\u305f\u3002
\n\u3053\u308c\u306f\u56fd\u969b\u8ca1\u52d9\u5831\u544a\u57fa\u6e96\u306e\u4e2d\u5c0f\u4f01\u696d\u5411\u3051\u57fa\u6e96\uff08IFRS for SME\uff53\uff1aInternational Financial Reporting Standards for Small and Medium Entities\uff09\u3092\u305d\u306e\u307e\u307e\u30d5\u30a3\u30ea\u30d4\u30f3\u306e\u4e2d\u5c0f\u4f01\u696d\u5411\u3051\u4f1a\u8a08\u57fa\u6e96\u3068\u3057\u3066\u5c0e\u5165\u3057\u305f\u3082\u306e\u3067\u3042\u308a\u30012010\u5e741\u6708\u4ee5\u964d\u306b\u59cb\u307e\u308b\u4f1a\u8a08\u5e74\u5ea6\u304b\u3089\u9069\u7528\u3092\u8a8d\u3081\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3057\u305f\u3002
\n\u66f4\u306b\u30012018\u5e743\u670826\u65e5\u306b\u8a3c\u5238\u53d6\u5f15\u59d4\u54e1\u4f1a\uff08SEC \u2013 Securities and Exchange Commission\uff09\u304b\u3089\u5c0f\u898f\u6a21\u4f01\u696d\u5411\u3051\u30d5\u30a3\u30ea\u30d4\u30f3\u8ca1\u52d9\u5831\u544a\u57fa\u6e96\uff08PFRS for SE\u2010Philippine Financial Reporting Standards for Small Entities\uff09\u306e\u9069\u7528\u306b\u3064\u3044\u3066\u516c\u8868\u3055\u308c\u307e\u3057\u305f\u3002<\/p>\n

 <\/p>\n

\u3053\u306e\u65b0\u57fa\u6e96\u306b\u95a2\u3057\u3066\u306f\u3001\u65e5\u672c\u304b\u3089\u306e\u9032\u51fa\u4f01\u696d\u306e\u3088\u3046\u306a\u5916\u8cc7\u4f01\u696d\u306b\u5bfe\u3057\u3066\u3082\u3001\u30d5\u30a3\u30ea\u30d4\u30f3\u56fd\u5185\u4f01\u696d\u3068\u540c\u69d8\u306e\u4f53\u7cfb\u306b\u3088\u308a\u4f1a\u8a08\u57fa\u6e96\u304c\u9069\u7528\u3055\u308c\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u306e\u3067\u3001\u3054\u81ea\u8eab\u306e\u4f01\u696d\u304c\u3069\u306e\u4f1a\u8a08\u57fa\u6e96\u3092\u9075\u5b88\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u306e\u304b\u3001\u3057\u3063\u304b\u308a\u3068\u78ba\u8a8d\u3059\u308b\u5fc5\u8981\u304c\u3054\u3056\u3044\u307e\u3059\u3002<\/p>\n

 <\/p>\n

\u4e2d\u5c0f\u4f01\u696d\u53ca\u3073\u5c0f\u898f\u6a21\u4f01\u696d\u306e\u5b9a\u7fa9\u306f\u4ee5\u4e0b\u306e\u901a\u308a\u3068\u306a\u308a\u307e\u3059\uff1a<\/p>\n

\n\u30fb\u4e2d\u5c0f\u4f01\u696d\uff1a<\/strong><\/p>\n
\u7dcf\u8cc7\u7523\u304c300\u4e07\u30da\u30bd\u4ee5\u4e0a3\u51045,000\u4e07\u30da\u30bd\u4ee5\u4e0b\u3082\u3057\u304f\u306f\u7dcf\u8ca0\u50b5300\u4e07\u30da\u30bd\u4ee5\u4e0a2\u51045,000\u4e07\u30da\u30bd\u4ee5\u4e0b\u3092\u6e80\u305f\u3059\u4f01\u696d<\/ol>\n

\u30fb\u5c0f\u898f\u6a21\u4f01\u696d\uff1a<\/strong><\/p>\n

\u4ee5\u4e0b\u306e\u6761\u4ef6\u3092\u5168\u3066\u6e80\u305f\u3059\u4f01\u696d\uff1b<\/p>\n
1. \u7dcf\u8cc7\u7523300\u4e07\u30da\u30bd\u4ee5\u4e0a1\u5104\u30da\u30bd\u672a\u6e80\u3001\u3082\u3057\u304f\u306f\u7dcf\u8ca0\u50b5300\u4e07\u30da\u30bd\u4ee5\u4e0a1\u5104\u30da\u30bd\u672a\u6e80
   \n\uff08\u4f1a\u793e\u304c\u89aa\u4f1a\u793e\u3067\u3042\u308b\u5834\u5408\u3001\u9023\u7d50\u30d9\u30fc\u30b9\u3067\u306e\u8a08\u7b97\u3068\u3059\u308b\uff09<\/li>\n
2. \u8a3c\u5238\u898f\u5236\u6cd5\u7b2c68\u6761\uff08SRC Rule 68\uff09\u306b\u57fa\u3065\u304d\u3001\u8ca1\u52d9\u8af8\u8868\u3092\u63d0\u51fa\u3059\u308b\u5fc5\u8981\u306e\u306a\u3044\u4f01\u696d<\/li>\n
3. \u516c\u958b\u5e02\u5834\u306b\u304a\u3044\u3066\u3001\u91d1\u878d\u5546\u54c1\uff08\u7a2e\u985e\u306f\u554f\u308f\u306a\u3044\uff09\u3092\u767a\u884c\u3059\u308b\u76ee\u7684\u3067\u8ca1\u52d9\u8af8\u8868\u3092\u63d0\u51fa\u3059\u308b\u904e\u7a0b\u306b\u306a\u3044\u4f01\u696d<\/li>\n
4. \u653f\u5e9c\u6a5f\u95a2\u306b\u3088\u3063\u3066\u767a\u884c\u3055\u308c\u305f\u30bb\u30ab\u30f3\u30c0\u30ea\u30fc\u30e9\u30a4\u30bb\u30f3\u30b9\u306e\u4fdd\u6709\u8005\u3067\u306a\u3044\u4f01\u696d<\/li>\n<\/ol>\n<\/ol>\n

    <\/p>\n

   \u305f\u3060\u3057\u3001\u4ed6\u56fd\u3067\u4e8b\u696d\u3082\u3057\u304f\u306f\u6295\u8cc7\u3092\u884c\u3063\u3066\u3044\u308b\u4f01\u696d\u3084\u3001\u89aa\u4f1a\u793e\u304cPFRS\u3082\u3057\u304f\u306fPERS for SMEs\u306e\u63d0\u4f9b\u5bfe\u8c61\u306b\u306a\u3063\u3066\u3044\u308b\u4f01\u696d\u306a\u3069\u306f\u3001PFRS for SE\u306e\u9069\u7528\u5bfe\u8c61\u306b\u306f\u306a\u3089\u305a\u3001\u5f15\u304d\u7d9a\u304dPFRS\u3082\u3057\u304f\u306fPFRS for SMEs\u306e\u9069\u7528\u5bfe\u8c61\u3068\u306a\u308b\u3068\u5b9a\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002
   \n\u540c\u3058\u304fSEC\u901a\u9054\u3067\u306f\u3001PFRS for SE\u3092\u63a1\u7528\u3057\u3066\u3044\u308b\u4f01\u696d\u306e\u4f1a\u793e\u898f\u6a21\u304c\u5927\u304d\u304f\u306a\u308a\u3001\u4eee\u306b\u671f\u672b\u6642\u70b9\u3067\u5c0f\u898f\u6a21\u4f01\u696d\u306e\u6761\u4ef6\u3092\u6e80\u305f\u3055\u306a\u304f\u306a\u308a\u3001\u305d\u306e\u5909\u5316\u304c\u91cd\u5927\u3067\u7d99\u7d9a\u7684\u3067\u3042\u308b \uff08significant and continuing\uff09\u3068\u5224\u65ad\u3055\u308c\u305f\u5834\u5408\u3001\u7fcc\u4f1a\u8a08\u5e74\u5ea6\u304b\u3089\u4f1a\u793e\u898f\u6a21\u306b\u5fdc\u3058\u305f\u4f1a\u8a08\u57fa\u6e96\uff08e.g. PFRS for SMEs\uff09\u3092\u9069\u7528\u3059\u308b\u3053\u3068\u3068\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n

    <\/p>\n

   \u307e\u305f\u3001\u7dcf\u8cc7\u7523\u304c3\u51045,000\u4e07\u30da\u30bd\u8d85\u3082\u3057\u304f\u306f\u7dcf\u8ca0\u50b52\u51045,000\u4e07\u30da\u30bd\u8d85\u3001\u307e\u305f\u306f\u4e0a\u5834\u4f1a\u793e\u306e\u5834\u5408\u306f\u5f15\u304d\u7d9a\u304dIFRS\u306b\u6e96\u62e0\u3057\u305f\u30d5\u30a3\u30ea\u30d4\u30f3\u4f1a\u8a08\u57fa\u6e96PFRS\u304c\u9069\u7528\u3055\u308c\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\u3059\u3079\u3066\u5bfe\u5fdc\u3057\u3066\u304a\u308a\u307e\u3059\u3002
   \n\u304a\u6c17\u8efd\u306b\u304a\u554f\u3044\u5408\u308f\u305b\u304f\u3060\u3055\u3044\u3002<\/p>\n

    <\/p>\n

   \u6771\u4eac\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u30d5\u30a1\u30fc\u30e0\u3000\u30d5\u30a3\u30ea\u30d4\u30f3\u30fb\u30bb\u30d6\u62e0\u70b9
   \n\u8fd1\u77f3\u3000\u4f91\u57fa<\/p>\n

   <\/p>\n

   TOKYO CONSULTING FIRM PHILIPPINE BRANCH (CEBU)
   \n3\/F Unit 305, Keppel Center, Cebu Business Park
   \nCebu City, Cebu 6000 Philippines
   \nTEL:(+63)32-260-8715 \/ -261-0553<\/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\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<\/p>\n","protected":false},"excerpt":{"rendered":"\u3053\u3093\u306b\u3061\u306f\u3001Tokyo Consulting Firm Philippine\u306e\u8fd1\u77f3 \u4f91\u57fa\u3067\u3059\u3002 \u4eca\u9031\u306e\u30d6\u30ed\u30b0\u3067\u306f\u3001\u30d5\u30a3\u30ea\u30d4\u30f3\u306e\u4f1a\u8a08\u57fa\u6e96\u306b\u3064\u3044\u3066\u8aac\u660e\u81f4\u3057\u307e\u3059\u3002   \u5f93\u6765\u3001SEC\u306f\u3059\u3079\u3066\u306e\u4f01\u696d\u306b\u5bfe\u3057\u3066\u56fd\u969b\u4f1a\u8a08\u57fa\u6e96\u3092 […]","protected":false},"author":1,"featured_media":2791,"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,"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\/paycBk-Sg","_links":{"self":[{"href":"https:\/\/kuno-cpa.co.jp\/philippines_blog\/wp-json\/wp\/v2\/posts\/3364"}],"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=3364"}],"version-history":[{"count":6,"href":"https:\/\/kuno-cpa.co.jp\/philippines_blog\/wp-json\/wp\/v2\/posts\/3364\/revisions"}],"predecessor-version":[{"id":3370,"href":"https:\/\/kuno-cpa.co.jp\/philippines_blog\/wp-json\/wp\/v2\/posts\/3364\/revisions\/3370"}],"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=3364"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/philippines_blog\/wp-json\/wp\/v2\/categories?post=3364"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/philippines_blog\/wp-json\/wp\/v2\/tags?post=3364"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}