\u3053\u3093\u306b\u3061\u306f\u3001\u30d5\u30a3\u30ea\u30d4\u30f3\u99d0\u5728\u54e1\u306e\u7530\u8fba\u3067\u3059\u3002<\/p>\n

\u4eca\u9031\u306f\u30d5\u30a3\u30ea\u30d4\u30f3\u306e\u4f1a\u8a08\u57fa\u6e96\u306b\u3064\u3044\u3066\u304a\u8a71\u3055\u305b\u3066\u9802\u304d\u307e\u3059\u3002<\/p>\n

\u25a0\u4f1a\u8a08\u57fa\u6e96\u306e\u5909\u9077<\/strong>
\n\u30d5\u30a3\u30ea\u30d4\u30f3\u3067\u306f\u5143\u3005\u3001\u72ec\u81ea\u306e\u4f1a\u8a08\u57fa\u6e96\u3092\u6301\u3063\u3066\u304a\u3089\u305a\u3001\u7c73\u56fd\u4f1a\u8a08\u57fa\u6e96\u3092\u63a1\u7528\u3057\u3066\u304d\u307e\u3057\u305f\u30021983\u5e74\u306b\u30d5\u30a3\u30ea\u30d4\u30f3\u4f1a\u8a08\u57fa\u6e96\u59d4\u54e1\u4f1a\u306b\u3088\u308a\u516c\u5e03\u3055\u308c\u305f\u30d5\u30a3\u30ea\u30d4\u30f3\u8ca1\u52d9\u4f1a\u8a08\u57fa\u6e96\uff08State of Financial Accounting Standards\uff09\u304c\u30d5\u30a3\u30ea\u30d4\u30f3\u306b\u304a\u3051\u308b\u6700\u521d\u306e\u4f1a\u8a08\u57fa\u6e96\u306b\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n

\u305d\u306e\u5f8c\u3001IFRS\u9069\u7528\u306e\u6d41\u308c\u304c\u4e16\u754c\u4e2d\u306b\u5e83\u307e\u308a\u3001\u30d5\u30a3\u30ea\u30d4\u30f3\u3067\u30822005\u5e74\u306b\u56fd\u969b\u4f1a\u8a08\u57fa\u6e96\u306b\u57fa\u3065\u3044\u305f\u30d5\u30a3\u30ea\u30d4\u30f3\u4f1a\u8a08\u57fa\u6e96\uff08PAS\uff1aPhilippines Accounting Standard\uff09\u304c\u5236\u5b9a\u3055\u308c\u307e\u3057\u305f\u3002\u305d\u306e\u5f8c\u3082\u30b3\u30f3\u30d0\u30fc\u30b8\u30a7\u30f3\u30b9\u304c\u9032\u3081\u3089\u308c\u30012012\u5e741\u67081\u65e5\u4ee5\u964d\u306f\u3001\u4e00\u90e8\u306e\u79fb\u884c\u63aa\u7f6e\u3092\u9664\u3044\u3066\u3001\u56fd\u969b\u4f1a\u8a08\u57fa\u6e96\u3068\u540c\u69d8\u306e\u4f1a\u8a08\u57fa\u6e96\u3068\u306a\u308a\u307e\u3057\u305f\u3002<\/p>\n

\u73fe\u5728\u3001\u30d5\u30a3\u30ea\u30d4\u30f3\u3067\u4e8b\u696d\u3092\u884c\u3046\u3059\u3079\u3066\u306e\u6cd5\u4eba\u306f\u30d5\u30a3\u30ea\u30d4\u30f3\u4f1a\u8a08\u57fa\u6e96\u306b\u5f93\u308f\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3068\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u305f\u3060\u3057\u3001\u4e2d\u5c0f\u4f01\u696d\u306b\u8a72\u5f53\u3059\u308b\u4f01\u696d\u306b\u95a2\u3057\u3066\u306f\u3001\u4e2d\u5c0f\u4f01\u696d\u5411\u3051\u30d5\u30a3\u30ea\u30d4\u30f3\u4f1a\u8a08\u57fa\u6e96\u306e\u9069\u7528\u304c\u8a8d\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n

\u25a0\u4f1a\u8a08\u95a2\u9023\u6a5f\u95a2<\/strong>
\n\u30d5\u30a3\u30ea\u30d4\u30f3\u306b\u304a\u3051\u308b\u4f1a\u8a08\u57fa\u6e96\u306e\u904b\u55b6\u306b\u3064\u3044\u3066\u3001\u4e2d\u5fc3\u3068\u306a\u3063\u3066\u3044\u308b\u306e\u306f\u4f1a\u8a08\u57fa\u6e96\u59d4\u54e1\u4f1a\uff08ASC\uff1aAccounting Standards Council\uff09\u3067\u3059\u3002\u307e\u305f\u3001\u8ca1\u52d9\u5831\u544a\u57fa\u6e96\u59d4\u54e1\u4f1a\uff08FRSC\uff1aThe Financial Reporting Standards Council\uff09\u306b\u304a\u3044\u3066\u306f\u4f1a\u8a08\u57fa\u6e96\u306e\u6574\u5099\u304c\u306a\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u3055\u3089\u306b\u3001\u30d5\u30a3\u30ea\u30d4\u30f3\u4f1a\u8a08\u5be9\u8b70\u4f1a\u53ca\u3073\u8a3c\u5238\u53d6\u5f15\u59d4\u54e1\u4f1a\uff08SEC\uff1aSecurities and Exchange Commission\uff09\u304c\u898f\u5236\u5f53\u5c40\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n

\u25a0\u4f1a\u8a08\u57fa\u6e96\u306e\u5bfe\u8c61\u4f01\u696d<\/strong>
\n\u5f93\u6765\u3001SEC\u306f\u3059\u3079\u3066\u306e\u4f01\u696d\u306b\u304a\u3044\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\u53c8\u306f\u7dcf\u8ca0\u50b51\u51045,000\u4e07\u30da\u30bd\u4ee5\u4e0b\u306e\u4f01\u696d\uff09\u306b\u306fPAS101\u53f7\u306b\u3088\u308a\u57fa\u6e96\u306e\u4e00\u90e8\u306e\u9069\u7528\u3092\u884c\u308f\u306a\u304f\u3066\u3082\u3088\u3044\u3068\u3057\u3066\u304d\u307e\u3057\u305f\u3002<\/p>\n

\u3057\u304b\u3057\u3001\u4e2d\u5c0f\u4f01\u696d\u304b\u3089\u306e\u7533\u8acb\u306b\u3088\u308a\u30012009\u5e74\u306b\u306f\u4e2d\u5c0f\u4f01\u696d\u306b\u5bfe\u3057\u3066\u9069\u7528\u5185\u5bb9\u306e\u7de9\u548c\u3055\u308c\u305f\u5225\u57fa\u6e96\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\u3053\u308c\u306f\u56fd\u969b\u4f1a\u8a08\u57fa\u6e96\u306e\u4e2d\u5c0f\u4f01\u696d\u5411\u3051\u57fa\u6e96\uff08International 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\u30012009\u5e7410\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<\/p>\n

\u30d5\u30a3\u30ea\u30d4\u30f3\u306b\u304a\u3044\u3066\u3001\u3053\u306e\u4e2d\u5c0f\u4f01\u696d\u5411\u3051\u4f1a\u8a08\u57fa\u6e96\u306e\u9069\u7528\u5bfe\u8c61\u3068\u306a\u308b\u4f01\u696d\u306f\u3001\u7dcf\u8cc7\u7523\u304c300\u4e07\uff5e3\u51045,000\u4e07\u30da\u30bd\u3082\u3057\u304f\u306f\u7dcf\u8ca0\u50b5\u304c300\u4e07\uff5e2\u51045,000\u4e07\u30da\u30bd\u306e\u4f01\u696d\u3068\u306a\u3063\u3066\u304a\u308a\u3001\u3053\u308c\u307e\u3067\u306ePAS101\u53f7\u9069\u7528\u5bfe\u8c61\u4f01\u696d\u3068\u82e5\u5e72\u7570\u306a\u308b\u70b9\u306b\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n

\u306a\u304a\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\u3002<\/p>\n

\u3010\u9069\u7528\u3055\u308c\u308b\u4f1a\u8a08\u57fa\u6e96\u306e\u307e\u3068\u3081\u3011<\/strong><\/p>\n\n\n\n\n\n

\u4f1a\u793e\u898f\u6a21<\/span><\/th>\n	\u9069\u7528\u3055\u308c\u308b\u4f1a\u8a08\u57fa\u6e96<\/span><\/th>\n<\/tr>\n
\u7dcf\u8cc7\u7523\u53ca\u3073\u7dcf\u8ca0\u50b5\u304c300\u4e07\u30da\u30bd\u672a\u6e80<\/td>\n	\u65e7\u30d5\u30a3\u30ea\u30d4\u30f3\u4f1a\u8a08\u57fa\u6e96\uff082004\u5e74\uff09\u3001\u53c8\u306f\u4e2d\u5c0f\u4f01\u696d\u5411\u3051IFRS\u306b\u6e96\u62e0\u3057\u305f\u4e2d\u5c0f\u4f01\u696d\u5411\u3051\u30d5\u30a3\u30ea\u30d4\u30f3\u4f1a\u8a08\u57fa\u6e96\u306e\u9078\u629e\u9069\u7528<\/td>\n<\/tr>\n
\u7dcf\u8cc7\u7523300\u4e07\uff5e3\u51045,000\u4e07\u30da\u30bd\u3082\u3057\u304f\u306f\u7dcf\u8ca0\u50b5300\u4e07\uff5e2\u51045,000\u4e07\u30da\u30bd<\/td>\n	\u4e2d\u5c0f\u4f01\u696d\u5411\u3051IFRS\u306b\u6e96\u62e0\u3057\u305f\u4e2d\u5c0f\u4f01\u696d\u5411\u3051\u30d5\u30a3\u30ea\u30d4\u30f3\u4f1a\u8a08\u57fa\u6e96<\/td>\n<\/tr>\n
\u7dcf\u8cc7\u75233\u51045,000\u4e07\u30da\u30bd\u8d85\u3082\u3057\u304f\u306f\u7dcf\u8ca0\u50b52\u51045,000\u4e07\u30da\u30bd\u8d85\u3001\u53c8\u306f\u4e0a\u5834\u4f1a\u793e<\/td>\n	IFRS\u306b\u6e96\u62e0\u3057\u305f\u30d5\u30a3\u30ea\u30d4\u30f3\u4f1a\u8a08\u57fa\u6e96<\/td>\n<\/tr>\n<\/table>\n \u51fa\u6240\uff1aSRC RULE68, AS AMENDED-PARTI-2<\/p>\n \u25a0\u30d5\u30a3\u30ea\u30d4\u30f3\u4f1a\u8a08\u57fa\u6e96\u306e\u4f53\u7cfb<\/strong> \n\u56fd\u969b\u4f1a\u8a08\u57fa\u6e96\u306b\u57fa\u3065\u3044\u3066\u4f5c\u6210\u3055\u308c\u305f\u30d5\u30a3\u30ea\u30d4\u30f3\u4f1a\u8a08\u57fa\u6e96\u3067\u306f\u3001\u57fa\u6e96\u756a\u53f7\u307e\u3067\u56fd\u969b\u4f1a\u8a08\u57fa\u6e96\u3068\u5bfe\u5fdc\u3059\u308b\u3082\u306e\u306b\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n \u3010\u30d5\u30a3\u30ea\u30d4\u30f3\u8ca1\u52d9\u5831\u544a\u57fa\u6e96\u3011<\/strong><\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n \u756a\u53f7<\/span><\/th>\n \u57fa\u6e96\u540d<\/span><\/th>\n<\/tr>\n PFRS 1<\/td>\n \u30d5\u30a3\u30ea\u30d4\u30f3\u8ca1\u52d9\u5831\u544a\u57fa\u6e96\u306e\u521d\u5e74\u5ea6\u9069\u7528<\/td>\n<\/tr>\n PFRS 2<\/td>\n \u682a\u5f0f\u5831\u916c<\/td>\n<\/tr>\n PFRS 3<\/td>\n \u4f01\u696d\u7d50\u5408<\/td>\n<\/tr>\n PFRS 4<\/td>\n \u4fdd\u967a\u5951\u7d04<\/td>\n<\/tr>\n PFRS 5<\/td>\n \u58f2\u5374\u76ee\u7684\u4fdd\u6709\u8cc7\u7523\u53ca\u3073\u5ec3\u6b62\u4e8b\u696d<\/td>\n<\/tr>\n PFRS 6<\/td>\n \u9271\u7269\u8cc7\u6e90\u306e\u8a55\u4fa1\u306e\u305f\u3081\u306e\u8abf\u67fb\u53ca\u3073\u7814\u7a76<\/td>\n<\/tr>\n PFRS 7<\/td>\n \u91d1\u878d\u5546\u54c1\uff1a\u958b\u793a<\/td>\n<\/tr>\n PFRS 8<\/td>\n \u4e8b\u696d\u30bb\u30b0\u30e1\u30f3\u30c8<\/td>\n<\/tr>\n PFRS 9<\/td>\n \u91d1\u878d\u5546\u54c1<\/td>\n<\/tr>\n PFRS 10<\/td>\n \u9023\u7d50\u8ca1\u52d9\u8af8\u8868<\/td>\n<\/tr>\n PFRS 11<\/td>\n \u30b8\u30e7\u30a4\u30f3\u30c8\u30a2\u30ec\u30f3\u30b8\u30e1\u30f3\u30c8<\/td>\n<\/tr>\n PFRS 12<\/td>\n \u4ed6\u306e\u95a2\u9023\u4f1a\u793e\u306b\u5bfe\u3059\u308b\u6301\u5206\u306e\u958b\u793a<\/td>\n<\/tr>\n PFRS 13<\/td>\n \u516c\u6b63\u4fa1\u5024\u6e2c\u5b9a<\/td>\n<\/tr>\n<\/table>\n \u51fa\u6240\uff1aAsian Development Bank \u30db\u30fc\u30e0\u30da\u30fc\u30b8\uff08Diagnostic Study of Accounting and Auditing Practices in the philippines\uff09<\/p>\n \u3010\u30d5\u30a3\u30ea\u30d4\u30f3\u4f1a\u8a08\u57fa\u6e96\u3011<\/strong><\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n \u756a\u53f7<\/span><\/th>\n \u57fa\u6e96\u540d<\/span><\/th>\n<\/tr>\n PAS 1<\/td>\n \u8ca1\u52d9\u8af8\u8868\u306e\u8868\u793a<\/td>\n<\/tr>\n PAS 2<\/td>\n \u68da\u5378\u8cc7\u7523<\/td>\n<\/tr>\n PAS 7<\/td>\n \u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u8a08\u7b97\u66f8<\/td>\n<\/tr>\n PAS 8<\/td>\n \u4f1a\u8a08\u65b9\u91dd\u3001\u4f1a\u8a08\u4e0a\u306e\u898b\u7a4d\u308a\u306e\u5909\u66f4\u53ca\u3073\u8aa4\u8b2c<\/td>\n<\/tr>\n PAS 10<\/td>\n \u5f8c\u767a\u4e8b\u8c61<\/td>\n<\/tr>\n PAS 11<\/td>\n \u5de5\u4e8b\u5951\u7d04<\/td>\n<\/tr>\n PAS 12<\/td>\n \u6cd5\u4eba\u6240\u5f97\u7a0e<\/td>\n<\/tr>\n PAS 14<\/td>\n \u30bb\u30b0\u30e1\u30f3\u30c8\u5831\u544a\uff3bPFRS 8\u3067\u6539\u8a02\uff3d<\/td>\n<\/tr>\n PAS 16<\/td>\n \u6709\u5f62\u56fa\u5b9a\u8cc7\u7523<\/td>\n<\/tr>\n PAS 17<\/td>\n \u30ea\u30fc\u30b9<\/td>\n<\/tr>\n PAS 18<\/td>\n \u53ce\u76ca<\/td>\n<\/tr>\n PAS 19<\/td>\n \u798f\u5229\u539a\u751f<\/td>\n<\/tr>\n PAS 20<\/td>\n \u653f\u5e9c\u88dc\u52a9\u91d1\u3068\u653f\u5e9c\u63f4\u52a9\u306e\u958b\u793a\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96<\/td>\n<\/tr>\n PAS 21<\/td>\n \u5916\u8ca8\u63db\u7b97<\/td>\n<\/tr>\n PAS 23<\/td>\n \u501f\u5165\u306b\u4f34\u3046\u5229\u606f<\/td>\n<\/tr>\n PAS 24<\/td>\n \u95a2\u9023\u5f53\u4e8b\u8005\u306e\u958b\u793a<\/td>\n<\/tr>\n PAS 26<\/td>\n \u9000\u8077\u7d66\u4ed8\u4f1a\u8a08<\/td>\n<\/tr>\n PAS 27<\/td>\n 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\u65bd\u884c\u5f53\u6642\u306f\u3001\u7279\u5b9a\u306e\u57fa\u6e96\u306b\u304a\u3051\u308b\u7d4c\u904e\u63aa\u7f6e\uff08\u4f8b\u3048\u3070\u3001PAS\u7b2c19\u53f7\u53ca\u3073PFRS\u7b2c7\u53f7\uff09\u3082\u3057\u304f\u306f\u9069\u7528\u65e5\uff08\u4f8b\u3048\u3070\u3001IFRS\u7b2c15\u53f7\u306f\u30d5\u30a3\u30ea\u30d4\u30f3\u3067\u306f2012\u5e74\u3088\u308a\u767a\u52b9\uff09\u306b\u3064\u3044\u3066\u6ce8\u610f\u304c\u5fc5\u8981\u306a\u9805\u76ee\u304c\u3042\u308a\u307e\u3057\u305f\u304c\u30012012\u5e74\u306b\u306f\u305d\u308c\u3089\u306e\u5dee\u7570\u3082\u89e3\u6d88\u3055\u308c\u307e\u3059\u3002<\/p>\n \u305f\u3060\u3057\u3001IFRS\u306e\u6539\u6b63\u304c\u3042\u3063\u305f\u5834\u5408\u306b\u306f\u3001PFRS\u306b\u305d\u306e\u6539\u6b63\u304c\u63a1\u7528\u3055\u308c\u308b\u307e\u3067\u306e\u7d4c\u904e\u63aa\u7f6e\u7b49\u304c\u3068\u3089\u308c\u308b\u53ef\u80fd\u6027\u306f\u4eca\u5f8c\u3068\u3082\u5426\u5b9a\u3067\u304d\u307e\u305b\u3093\u306e\u3067\u30d5\u30a3\u30ea\u30d4\u30f3\u516c\u8a8d\u4f1a\u8a08\u58eb\u5354\u4f1a\uff08PICPA\uff1aPhilippines Institute of Certified Public Accountant\uff09\u306e\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u3067\u3001\u8ca1\u52d9\u5831\u544a\u57fa\u6e96\u5be9\u8b70\u4f1a\uff08Financial Reporting Standard Council\uff09\u304b\u3089\u306e\u300cNews\u300d\u306e\u9805\u76ee\u3092\u78ba\u8a8d\u3059\u308b\u3053\u3068\u304c\u6709\u52b9\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n \u4eca\u9031\u3082\u3001\u3069\u3046\u305e\u5b9c\u3057\u304f\u304a\u9858\u3044\u81f4\u3057\u307e\u3059\u3002<\/p>\n 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