{"id":1898,"date":"2010-04-07T09:19:47","date_gmt":"2010-04-07T00:19:47","guid":{"rendered":"http:\/\/cfonews.main.jp\/cfonews\/?p=1898"},"modified":"2010-04-07T09:19:47","modified_gmt":"2010-04-07T00:19:47","slug":"%e5%8c%85%e6%8b%ac%e5%88%a9%e7%9b%8a%e3%80%81%e6%ad%a3%e5%bc%8f%e6%b1%ba%e5%ae%9a%e5%85%88%e9%80%81%e3%82%8a","status":"publish","type":"post","link":"https:\/\/www.cfonews.jp\/?p=1898","title":{"rendered":"\u5305\u62ec\u5229\u76ca\u3001\u6b63\u5f0f\u6c7a\u5b9a\u5148\u9001\u308a"},"content":{"rendered":"<blockquote><p><span style=\"color: #003366;\"><strong>\u56fd\u969b\u4f1a\u8a08\u57fa\u6e96\u3068\u306e\u5171\u901a\u5316\u306b\u4f34\u3044\u5c0e\u5165\u3055\u308c\u308b\u65b0\u3057\u3044\u5229\u76ca\u9805\u76ee\u306e\u300c\u5305\u62ec\u5229\u76ca\u300d\u3092\u5de1\u308b\u8b70\u8ad6\u304c\u9577\u5f15\u3044\u3066\u3044\u308b\u3002\u65e5\u672c\u306e\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u59d4\u54e1\u4f1a\uff08\u897f\u5ddd\u90c1\u751f\u59d4\u54e1\u9577\uff09\u306f\u4eca\u5e743\u6708\u672b\u307e\u3067\u306b\u5305\u62ec\u5229\u76ca\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u3092\u6c7a\u3081\u308b\u65b9\u91dd\u3060\u3063\u305f\u304c\u3001\u5358\u72ec\u8ca1\u52d9\u8af8\u8868\u3067\u306e\u958b\u793a\u306b\u4f01\u696d\u304c\u96e3\u8272\u3092\u793a\u3057\u305f\u305f\u3081\u30016\u6708\u672b\u307e\u3067\u6c7a\u5b9a\u3092\u5148\u9001\u308a\u3059\u308b\u3053\u3068\u306b\u3057\u305f\u3002<\/strong><br \/>\n\uff08\u65e5\u672c\u7d4c\u6e08\u65b0\u805e2010\u5e744\u67087\u65e515\u9762\uff09<\/span><\/p><\/blockquote>\n<h3>\u3010CFO\u306a\u3089\u3053\u3046\u8aad\u3080\u3011<\/h3>\n<p>\u300c\u5305\u62ec\u5229\u76ca\u306e\u8868\u793a\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u300d\u306e\u516c\u958b\u8349\u6848\u306f\u5305\u62ec\u5229\u76ca\u53ca\u3073\u305d\u306e\u4ed6\u306e\u5305\u62ec\u5229\u76ca\u3092\u6b21\u306e\u3088\u3046\u306b\u5b9a\u7fa9\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<p style=\"padding-left: 30px;\">\u30fb\u300c\u5305\u62ec\u5229\u76ca\u300d\u3068\u306f\u3001\u3042\u308b\u4f01\u696d\u306e\u7279\u5b9a\u671f\u9593\u306e\u8ca1\u52d9\u8af8\u8868\u306b\u304a\u3044\u3066\u8a8d\u8b58\u3055\u308c\u305f\u7d14\u8cc7\u7523\u306e\u5909\u52d5\u984d\u306e\u3046\u3061\u3001\u5f53\u8a72\u4f01\u696d\u306e\u7d14\u8cc7\u7523\u306b\u5bfe\u3059\u308b\u6301\u5206\u6240\u6709\u8005\u3068\u306e\u76f4\u63a5\u7684\u306a\u53d6\u5f15\u306b\u3088\u3089\u306a\u3044\u90e8\u5206\u3092\u3044\u3046\u3002\u5f53\u8a72\u4f01\u696d\u306e\u7d14\u8cc7\u7523\u306b\u5bfe\u3059\u308b\u6301\u5206\u6240\u6709\u8005\u306b\u306f\u3001\u5f53\u8a72\u4f01\u696d\u306e\u682a\u4e3b\u306e\u307b\u304b\u5f53\u8a72\u4f01\u696d\u306e\u767a\u884c\u3059\u308b\u65b0\u682a\u4e88\u7d04\u6a29\u306e\u6240\u6709\u8005\u304c\u542b\u307e\u308c\u3001\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u306b\u304a\u3044\u3066\u306f\u3001\u5f53\u8a72\u4f01\u696d\u306e\u5b50\u4f1a\u793e\u306e\u5c11\u6570\u682a\u4e3b\u3082\u542b\u307e\u308c\u308b\u3002<\/p>\n<p style=\"padding-left: 30px;\">\u30fb\u300c\u305d\u306e\u4ed6\u306e\u5305\u62ec\u5229\u76ca\u300d\u3068\u306f\u3001\u5305\u62ec\u5229\u76ca\u306e\u3046\u3061\u5f53\u671f\u7d14\u5229\u76ca\u53ca\u3073\u5c11\u6570\u682a\u4e3b\u640d\u76ca\u306b\u542b\u307e\u308c\u306a\u3044\u90e8\u5206\u3092\u3044\u3046\u3002\u305d\u306e\u4ed6\u306e\u5305\u62ec\u5229\u76ca\u306f\u3001\u500b\u5225\u8ca1\u52d9\u8af8\u8868\u306b\u304a\u3044\u3066\u306f\u5305\u62ec\u5229\u76ca\u3068\u5f53\u671f\u7d14\u5229\u76ca\u3068\u306e\u9593\u306e\u5dee\u984d\u3067\u3042\u308a\u3001\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u306b\u304a\u3044\u3066\u306f\u5305\u62ec\u5229\u76ca\u3068\u5c11\u6570\u682a\u4e3b\u640d\u76ca\u8abf\u6574\u524d\u5f53\u671f\u7d14\u5229\u76ca\u3068\u306e\u9593\u306e\u5dee\u984d\u3067\u3042\u308b\u3002\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u306b\u304a\u3051\u308b\u305d\u306e\u4ed6\u306e\u5305\u62ec\u5229\u76ca\u306b\u306f\u3001\u89aa\u4f1a\u793e\u682a\u4e3b\u306b\u4fc2\u308b\u90e8\u5206\u3068\u5c11\u6570\u682a\u4e3b\u306b\u4fc2\u308b\u90e8\u5206\u304c\u542b\u307e\u308c\u308b\u3002<\/p>\n<p>\u305d\u3057\u3066\u5305\u62ec\u5229\u76ca\u306e\u8a08\u7b97\u306f\u6b21\u306e\u65b9\u6cd5\u306b\u3088\u308b\u3053\u3068\u3092\u6307\u793a\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<p style=\"padding-left: 30px;\">\u30fb\u500b\u5225\u8ca1\u52d9\u8af8\u8868\u306b\u304a\u3044\u3066\u306f\u3001\u5f53\u671f\u7d14\u5229\u76ca\u306b\u305d\u306e\u4ed6\u306e\u5305\u62ec\u5229\u76ca\u306e\u5185\u8a33\u9805\u76ee\u3092\u52a0\u6e1b\u3057\u3066\u5305\u62ec\u5229\u76ca\u3092\u8a08\u7b97\u3059\u308b\u3002<\/p>\n<p style=\"padding-left: 30px;\">\u30fb\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u306b\u304a\u3044\u3066\u306f\u3001\u5c11\u6570\u682a\u4e3b\u640d\u76ca\u8abf\u6574\u524d\u5f53\u671f\u7d14\u5229\u76ca\u306b\u305d\u306e\u4ed6\u306e\u5305\u62ec\u5229\u76ca\u306e\u5185\u8a33\u9805\u76ee\u3092\u52a0\u6e1b\u3057\u3066\u5305\u62ec\u5229\u76ca\u3092\u8a08\u7b97\u3059\u308b\u3002<\/p>\n<blockquote><p><span style=\"color: #003366;\">\u300c\u516c\u958b\u8349\u6848\u306f\u9023\u7d50\u3001\u5358\u72ec\u3068\u3082\u306b\u5305\u62ec\u5229\u76ca\u306e\u958b\u793a\u3092\u6c42\u3081\u3066\u3044\u308b\u304c\u3001\u4f01\u696d\u5074\u306f\u300c\u4f5c\u696d\u8ca0\u62c5\u304c\u91cd\u3044\u300d\uff08\u65e5\u672c\u7d4c\u56e3\u9023\uff09\u3068\u3044\u3046\u7406\u7531\u3067\u5358\u72ec\u3067\u306e\u958b\u793a\u306b\u96e3\u8272\u3092\u793a\u3057\u3066\u3044\u308b\u300d\uff08\u524d\u63b2\u7d19\uff09<\/span><\/p><\/blockquote>\n<p>\u3088\u308a\u672c\u8cea\u7684\u306a\u554f\u984c\u3068\u3057\u3066\u3001\u5358\u72ec\u8ca1\u52d9\u8af8\u8868\u306e\u958b\u793a\u304c\u5fc5\u8981\u3067\u3042\u308b\u306e\u304b\u3068\u3044\u3046\u3053\u3068\u304c\u3042\u308a\u3001\u3053\u308c\u3092\u5fb9\u5e95\u7684\u306b\u8b70\u8ad6\u3057\u306a\u3044\u3068\u3044\u3051\u306a\u3044\u3067\u3057\u3087\u3046\u3002<\/p>\n<p>\u305d\u306e\u7d50\u679c\u5358\u72ec\u8ca1\u52d9\u8af8\u8868\u306e\u958b\u793a\u3082\u5fc5\u8981\u3067\u3042\u308b\u3068\u3044\u3046\u3053\u3068\u306b\u306a\u308b\u306a\u3089\u3001\u5358\u72ec\u8ca1\u52d9\u8af8\u8868\u3067\u5305\u62ec\u5229\u76ca\u306e\u958b\u793a\u304c\u4e0d\u8981\u3067\u3042\u308b\u3068\u3044\u3046\u7406\u5c48\u306f\u901a\u3089\u306a\u3044\u3068\u79c1\u306f\u601d\u3044\u307e\u3059\u3002<\/p>\n<h3>\u3010\u30ea\u30f3\u30af\u3011<\/h3>\n<p style=\"padding-left: 30px;\"><a href=\"https:\/\/www.asb.or.jp\/asb\/asb_j\/documents\/exposure_draft\/houkatu\/houkatu2.pdf\">2009\u5e7412\u670825\u65e5\u300c\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u516c\u958b\u8349\u6848\u7b2c 35 \u53f7 \u5305\u62ec\u5229\u76ca\u306e\u8868\u793a\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96(\u6848) \u300d\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u59d4\u54e1\u4f1a\uff3bPDF\uff3d<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u56fd\u969b\u4f1a\u8a08\u57fa\u6e96\u3068\u306e\u5171\u901a\u5316\u306b\u4f34\u3044\u5c0e\u5165\u3055\u308c\u308b\u65b0\u3057\u3044\u5229\u76ca\u9805\u76ee\u306e\u300c\u5305\u62ec\u5229\u76ca\u300d\u3092\u5de1\u308b\u8b70\u8ad6\u304c\u9577\u5f15\u3044\u3066\u3044\u308b\u3002\u65e5\u672c\u306e\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u59d4\u54e1\u4f1a\uff08\u897f\u5ddd\u90c1\u751f\u59d4\u54e1\u9577\uff09\u306f\u4eca\u5e743\u6708\u672b\u307e\u3067\u306b\u5305\u62ec\u5229\u76ca\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u3092\u6c7a\u3081\u308b\u65b9\u91dd\u3060\u3063\u305f\u304c\u3001\u5358\u72ec\u8ca1\u52d9\u8af8\u8868\u3067\u306e\u958b\u793a\u306b [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"swell_btn_cv_data":"","footnotes":"","_wp_rev_ctl_limit":""},"categories":[22],"tags":[123,137],"class_list":["post-1898","post","type-post","status-publish","format-standard","hentry","category-22","tag-ifrs","tag-137"],"_links":{"self":[{"href":"https:\/\/www.cfonews.jp\/index.php?rest_route=\/wp\/v2\/posts\/1898","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.cfonews.jp\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.cfonews.jp\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.cfonews.jp\/index.php?rest_route=\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/www.cfonews.jp\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=1898"}],"version-history":[{"count":0,"href":"https:\/\/www.cfonews.jp\/index.php?rest_route=\/wp\/v2\/posts\/1898\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.cfonews.jp\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=1898"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.cfonews.jp\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=1898"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.cfonews.jp\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=1898"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}