{"id":1903,"date":"2010-04-09T09:12:31","date_gmt":"2010-04-09T00:12:31","guid":{"rendered":"http:\/\/cfonews.main.jp\/cfonews\/?p=1903"},"modified":"2010-04-09T09:12:31","modified_gmt":"2010-04-09T00:12:31","slug":"ifrs%e3%81%ae%e5%bc%b7%e5%88%b6%e9%81%a9%e7%94%a8%e3%80%81%e4%bc%81%e6%a5%ad%e8%b2%a1%e5%8b%99%e6%8b%85%e5%bd%93%e3%81%aa%e3%81%a98%e5%89%b2%e3%81%8c%e8%b3%9b%e6%88%90","status":"publish","type":"post","link":"https:\/\/www.cfonews.jp\/?p=1903","title":{"rendered":"IFRS\u306e\u5f37\u5236\u9069\u7528\u3001\u4f01\u696d\u8ca1\u52d9\u62c5\u5f53\u306a\u30698\u5272\u304c\u8cdb\u6210"},"content":{"rendered":"

\u4f01\u696d\u306e\u8ca1\u52d9\u62c5\u5f53\u8005\u3084\u30a2\u30ca\u30ea\u30b9\u30c8\u3089\u306e8\u5272\u304cIFRS\u9069\u7528\u306b\u8cdb\u6210\u30fc\u3002\u5927\u548c\u7dcf\u7814\u306e\u8abf\u67fb\u3067\u3001\u4e0a\u5834\u4f01\u696d\u306b\u5bfe\u3059\u308bIFRS\u306e\u5f37\u5236\u9069\u7528\u306b\u524d\u5411\u304d\u306a\u95a2\u4fc2\u8005\u304c\u591a\u3044\u3053\u3068\u304c\u5206\u304b\u3063\u305f\u3002\u53cd\u5bfe\u306f1\u5272\u306b\u3068\u3069\u307e\u3063\u3066\u304a\u308a\u3001\u65e5\u672c\u3067\u3082IFRS\u5c0e\u5165\u306f\u4e0d\u53ef\u907f\u3068\u306e\u8a8d\u8b58\u304c\u5e83\u304c\u3063\u3066\u3044\u305d\u3046\u3060\u3002<\/strong>
\n\uff08\u65e5\u672c\u7d4c\u6e08\u65b0\u805e2010\u5e744\u67089\u65e513\u9762\uff09<\/span><\/p><\/blockquote>\n

\u3010CFO\u306a\u3089\u3053\u3046\u8aad\u3080\u3011<\/h3>\n

\u3053\u306e\u30cb\u30e5\u30fc\u30b9\u306e\u30bd\u30fc\u30b9\u306f\u5927\u548c\u7dcf\u7814\u304c2010\u5e743\u670825\u65e5\u306b\u516c\u8868\u3057\u305f\u3001\u56fd\u969b\u4f1a\u8a08\u57fa\u6e96\u5c0e\u5165\u306b\u95a2\u3059\u308b\u30a2\u30f3\u30b1\u30fc\u30c8\u8abf\u67fb\u7d50\u679c<\/a>\u3067\u3059<\/p>\n

\u300c\u91d1\u878d\u5e81\u306f2015\u5e74\uff5e2016\u5e74\u306b\u5f37\u5236\u9069\u7528\u306e\u53ef\u80fd\u6027\u3092\u793a\u5506\u3057\u3066\u3044\u308b\u304c\u3001\u4f01\u696d\u306e\u8ca1\u52d9\u62c5\u5f53\u8005\u306e76\uff05\u3001\u5e02\u5834\u95a2\u4fc2\u8005\u306e81\uff05\u304c\u5f37\u5236\u9069\u7528\u306b\u300c\u8cdb\u6210\u300d\u3068\u7b54\u3048\u305f\u300d\uff08\u524d\u63b2\u7d19\uff09<\/span><\/p><\/blockquote>\n

\u3053\u308c\u3092\u898b\u308b\u9650\u308a\u307b\u3068\u3093\u3069\u306e\u95a2\u4fc2\u8005\u304c\u5f37\u5236\u9069\u7528\u306b\u7121\u6761\u4ef6\u306b\u8cdb\u6210\u3057\u3066\u3044\u308b\u3088\u3046\u306b\u898b\u3048\u307e\u3059\u304c\u3001\u5b9f\u306f\u305d\u3046\u3068\u3082\u8a00\u3048\u307e\u305b\u3093\u3002\u3053\u306e\u8cea\u554f\u306f\u6b21\u306e\u3088\u3046\u306a\u3082\u306e\u3067\u3059\u3002<\/p>\n

2009\u5e746\u6708\u306b\u4f01\u696d\u4f1a\u8a08\u5be9\u8b70\u4f1a\u304c\u516c\u8868\u3057\u305f\u4eca\u5f8c\u306e\u30b9\u30b1\u30b8\u30e5\u30fc\u30eb\u3067\u306f\u30012012\u5e74\u524d\u5f8c\u306b\u3001\u4e0a\u5834\u4f01\u696d\u306b\u3001\u56fd\u969b\u4f1a\u8a08\u57fa\u6e96\u3092\u5f37\u5236\u9069\u7528\u3059\u308b\u304b\u5426\u304b\u3092\u6c7a\u5b9a\u3059\u308b\u3053\u3068\u3068\u3057\u3066\u3044\u307e\u3059\u3002\u5f37\u5236\u9069\u7528\u3059\u308b\u3053\u3068\u306b\u3064\u3044\u3066\u8cdb\u6210\u3067\u3059
\n\u304b\uff1f<\/p>\n

(a)\u4e0a\u5834\u4f01\u696d\u306b\u9069\u7528\u3092\u5f37\u5236\u3059\u308b\u3053\u3068\u306b\u8cdb\u6210\u3067\u3042\u308b<\/strong><\/p>\n

(b)\u8cdb\u6210\u3060\u304c\u3001\u9069\u7528\u5bfe\u8c61\u3092\u3082\u3063\u3068\u5e83\u3052\u308b\u3079\u304d\u3067\u3042\u308b(\u975e\u4e0a\u5834\u306e\u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8\u4f5c\u6210\u4f01\u696d\u3001\u975e\u4e0a\u5834\u306e\u91d1\u878d\u6a5f\u95a2\u30fb\u4fdd\u967a\u4f1a\u793e\u30fb\u8a3c\u5238\u4f1a\u793e\u3001\u4f1a\u793e\u6cd5\u4e0a\u306e\u5927\u4f1a\u793e\u306a\u3069)<\/strong><\/p>\n

(c)\u8cdb\u6210\u3060\u304c\u3001\u9069\u7528\u5bfe\u8c61\u3092\u3082\u3063\u3068\u72ed\u3081\u308b\u3079\u304d\u3067\u3042\u308b(\u6d77\u5916\u3067\u8cc7\u91d1\u8abf\u9054\u30fb\u4e8b\u696d\u3092\u884c\u306a\u3063\u3066\u3044\u308b\u4f01\u696d\u306b\u9650\u308b\u3001\u4e00\u5b9a\u898f\u6a21\u4ee5\u4e0a\u306e\u4e0a\u5834\u4f1a\u793e\u306b\u9650\u308b\u3001\u65b0\u8208\u5e02\u5834\u3092\u9664\u5916\u3059\u308b\u306a\u3069)<\/strong><\/p>\n

(d)\u53cd\u5bfe\u3067\u3042\u308b<\/strong><\/p>\n

(e)\u308f\u304b\u3089\u306a\u3044<\/strong><\/p>\n

(f)\u305d\u306e\u4ed6<\/strong><\/p>\n

\u3053\u306e\u8cea\u554f\u306e\u30a2\u30f3\u30b1\u30fc\u30c8\u7d50\u679c\u306f\u6b21\u306e\u901a\u308a\u3067\u3057\u305f\u3002<\/p>\n\n\n\n\n\n\n\n\n\n
<\/td>\n\u8ca1\u52d9\u8af8\u8868\u4f5c\u6210\u8005<\/td>\n\u8ca1\u52d9\u8af8\u8868\u5229\u7528\u8005<\/td>\n<\/tr>\n
(a)<\/td>\n20%<\/td>\n32%<\/td>\n<\/tr>\n
(b)<\/td>\n21%<\/td>\n30%<\/td>\n<\/tr>\n
(c)<\/td>\n35%<\/td>\n19%<\/td>\n<\/tr>\n
(d)<\/td>\n11%<\/td>\n8%<\/td>\n<\/tr>\n
(e)<\/td>\n13%<\/td>\n10%<\/td>\n<\/tr>\n
(f)<\/td>\n0%<\/td>\n1%<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

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\u3010\u30ea\u30f3\u30af\u3011<\/h3>\n

2010\u5e743\u670825\u65e5\u300c\u56fd\u969b\u4f1a\u8a08\u57fa\u6e96\u5c0e\u5165\u306b\u95a2\u3059\u308b\u30a2\u30f3\u30b1\u30fc\u30c8\u8abf\u67fb\u7d50\u679c\u300d\u5927\u548c\u8a3c\u5238\uff3bPDF\uff3d<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"

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