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

TCF\uff08Thailand\uff09\u306e\u9ad8\u6a4b\u3067\u3059\u3002<\/p>\n

 <\/p>\n

\u4e0a\u5834\u4f01\u696d\u306e\u5834\u5408\u3001\u30bf\u30a4\u73fe\u5730\u5074\u306b\u3082\u65e5\u672c\u306e\u89aa\u4f1a\u793e\u306e\u76e3\u67fb\u6cd5\u4eba\u306e\u65b9\u304c\u3001<\/p>\n

\u5b50\u4f1a\u793e\u306b\u76e3\u67fb\u3092\u884c\u3044\u306b\u6765\u308b\u3053\u3068\u304c\u3042\u308b\u304b\u3068\u601d\u3044\u307e\u3059\u3002<\/p>\n

\u305d\u3053\u3067\u4eca\u56de\u306f\u30bf\u30a4\u306e\u4f1a\u8a08\u57fa\u6e96\u306b\u95a2\u3057\u3066\u3001\u8aac\u660e\u3057\u3066\u3044\u304d\u305f\u3044\u3068\u601d\u3044\u307e\u3059\u3002<\/p>\n

 <\/p>\n

\u30bf\u30a4\u306e\u4f1a\u8a08\u5236\u5ea6\u306f\u304b\u3064\u3066\u7c73\u56fd\u306e\u57fa\u6e96\u3067\u3042\u308b\u7c73\u56fd\u4f1a\u8a08\u57fa\u6e96GAAPUS\u306b\u6e96\u3058\u3066\u304a\u308a\u307e\u3057\u305f\u3002<\/p>\n

\u3057\u304b\u3057\u3001\u30a2\u30b8\u30a2\u901a\u8ca8\u5371\u6a5f\u5f8c\u3001\u56fd\u969b\u4f1a\u8a08\u57fa\u6e96\uff08IFRS\uff09\u306b\u6e96\u62e0\u3057\u305f\u30bf\u30a4\u4f1a\u8a08\u57fa\u6e96\uff08TAS\uff09\u304c\u63a1\u7528\u3055\u308c\u305f\u3053\u3068\u306b\u3088\u308a\u5236\u5ea6\u306f\u5909\u308f\u308a\u3001\u73fe\u5728\u306f\u30bf\u30a4\u56fd\u5185\u306e\u5168\u3066\u306e\u6cd5\u4eba\u306fTFRS\u306b\u3088\u308a\u8ca1\u52d9\u8af8\u8868\u3092\u4f5c\u6210\u3055\u308c\u308b\u3053\u3068\u304c\u6c42\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n

\uff08\u65e5\u672c\u306e\u4f1a\u8a08\u57fa\u6e96\u3082\u30d9\u30fc\u30b9\u306fIRFS\u306b\u306a\u3063\u3066\u3044\u307e\u3059\u3002\uff09<\/p>\n

 <\/p>\n

TFRS\u3068\u306fIFRS\u3092\u6e96\u62e0\u3068\u3057\u305f\u30bf\u30a4\u306b\u304a\u3051\u308b\u4f1a\u8a08\u57fa\u6e96\u306e\u3053\u3068\u3002<\/p>\n

TFRS\u306b\u3064\u3044\u3066\u306f\u3001\u975e\u516c\u958b\u4f1a\u793e\u5411\u3051\u306b\u4e00\u90e8\u306e\u4f1a\u8a08\u51e6\u7406\u3092\u514d\u9664\u3059\u308bTFRS for NPAEs\uff08Non-Publicly Accountable Entities\uff09\u3001\u516c\u958b\u4f1a\u793e\u5411\u3051\u306eIFRS\u3092\u30d9\u30fc\u30b9\u3068\u3057\u305fTFRS for PAEs\uff08Publicly Accountable Entities)\u306e2\u7a2e\u985e\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n

 <\/p>\n

\u591a\u304f\u306e\u5728\u30bf\u30a4\u65e5\u7cfb\u4f01\u696d\u306fNPAEs\u306b\u8a72\u5f53<\/span>\u3057\u307e\u3059\u304c\u3001PAEs\u306e\u9069\u7528\u9078\u629e\u3082\u53ef\u80fd\u3067\u3059\u3002NPAEs\u306e\u7bc4\u56f2\u306e\u5b9f\u52d9\u9762\u3067\u306f\u300c\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u8a08\u7b97\u66f8\u300d\u300c\u95a2\u9023\u5f53\u4e8b\u8005\u306e\u958b\u793a\u300d\u300c\u6e1b\u640d\u4f1a\u8a08\u300d\u306a\u3069\u306e\u9069\u7528\u304c\u514d\u9664\u3055\u308c\u3066\u304a\u308a\u307e\u3059\u3002<\/p>\n

 <\/p>\n

\u30bf\u30a4\u3078\u9032\u51fa\u3057\u3066\u3044\u308b\u65e5\u7cfb\u4f01\u696d\u306e\u591a\u304f\u306f\u975e\u516c\u958b\u4f1a\u793e\u3067\u3059\u306e\u3067\u3001\u975e\u516c\u958b\u4f1a\u793e\u3078\u306e\u9069\u7528\u9664\u5916\u3055\u308c\u308b\u3082\u306e\u3092\u78ba\u8a8d\u3059\u308b\u3068\u3001\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u8a08\u7b97\u66f8\uff08TAS\uff17\uff09\u3001\u95a2\u9023\u5f53\u4e8b\u8005\u9593\u306e\u958b\u793a\uff08TAS\uff11\uff19\uff09\u3001\u6e1b\u640d\u4f1a\u8a08\uff08TAS\uff13\uff16\uff09\u306a\u3069\u306f\u514d\u9664\u3055\u308c\u3066\u304a\u308a\u3001\u591a\u5c11\u306e\u4f1a\u8a08\u5b9f\u52d9\u306e\u7c21\u4fbf\u5316\u304c\u56f3\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n

 <\/p>\n

\u307e\u305f\u3001\u30bf\u30a4\u306e\u4f1a\u8a08\u306f\u3001\u65e5\u672c\u3068\u6bd4\u3079\u7a0e\u52d9\u3088\u308a\u306e\u90e8\u5206\u304c\u591a\u3044\u306e\u304c\u73fe\u72b6\u3067\u3059\u3002<\/p>\n

\u3057\u304b\u3057\u30012018\u5e741\u67081\u65e5\u3088\u308a\u3001\u4f1a\u8a08\u57fa\u6e96\u304cTFRS for SMEs\u306b\u5909\u66f4\u3059\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u306e\u3067\u3001<\/p>\n

\u4eca\u5f8c\u306e\u4f1a\u8a08\u57fa\u6e96\u306e\u6d41\u308c\u306b\u3082\u6ce8\u76ee\u3067\u3059\u3002<\/p>\n

 <\/p>\n

\u6b21\u56de\u306e\u30d6\u30ed\u30b0\u3067\u306f\u3001\u4f1a\u8a08\u79d1\u76ee\u306e\u7d30\u304b\u3044\u53d6\u308a\u6271\u3044\u306b\u95a2\u3057\u3066\u3001\u8a18\u8f09\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n

 <\/p>\n

\u4ee5\u4e0a\u3001\u4f55\u304b\u305d\u306e\u4ed6\u306e\u3053\u3068\u306b\u95a2\u3057\u307e\u3057\u3066\u3082\u30bf\u30a4\u30d3\u30b8\u30cd\u30b9\u3067\u5fa1\u4e0d\u660e\u70b9\u7b49\u304c\u3054\u3056\u3044\u307e\u3057\u305f\u3089\u3001\u6c17\u517c\u306d\u306a\u304f\u304a\u554f\u3044\u5408\u308f\u305b\u3044\u305f\u3060\u3051\u308c\u3070\u5e78\u3044\u3067\u3054\u3056\u3044\u307e\u3059\u3002<\/p>\n

 <\/p>\n

 <\/p>\n

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