{"id":2300,"date":"2010-08-19T08:20:31","date_gmt":"2010-08-18T23:20:31","guid":{"rendered":"http:\/\/cfonews.main.jp\/cfonews\/?p=2300"},"modified":"2010-08-19T08:20:31","modified_gmt":"2010-08-18T23:20:31","slug":"iasb%e3%80%81%e3%83%aa%e3%83%bc%e3%82%b9%e4%bc%9a%e8%a8%88%e3%81%ae%e5%85%ac%e9%96%8b%e8%8d%89%e6%a1%88%e5%85%ac%e8%a1%a8","status":"publish","type":"post","link":"https:\/\/www.cfonews.jp\/?p=2300","title":{"rendered":"IASB\u3001\u30ea\u30fc\u30b9\u4f1a\u8a08\u306e\u516c\u958b\u8349\u6848\u516c\u8868"},"content":{"rendered":"<blockquote><p><span style=\"color: #003366;\"><strong>\u300c\u56fd\u969b\u4f1a\u8a08\u57fa\u6e96\u3092\u3064\u304f\u308b\u56fd\u969b\u4f1a\u8a08\u57fa\u6e96\u5be9\u8b70\u4f1a(IASB)\u306f\u3001\u30ea\u30fc\u30b9\u4f1a\u8a08\u306e\u65b0\u57fa\u6e96\u306b\u5411\u3051\u305f\u516c\u958b\u8349\u6848\u3092\u516c\u8868\u3057\u305f\u3002\u30ea\u30fc\u30b9\u5951\u7d04\u306b\u57fa\u3065\u3044\u3066\u4f7f\u7528\u3057\u3066\u3044\u308b\u8cc7\u7523\u3084\u8ca0\u50b5\u3092\u3059\u3079\u3066\u8cb8\u501f\u5bfe\u7167\u8868\u306b\u53cd\u6620\u3055\u305b\u308b\u306e\u304c\u4e3b\u306a\u67f1\u3002\u5b9f\u73fe\u3059\u308c\u3070\u3001\u822a\u7a7a\u6a5f\u3084\u6d41\u901a\u696d\u306a\u3069\u30ea\u30fc\u30b9\u5951\u7d04\u306e\u5229\u7528\u304c\u591a\u3044\u4f01\u696d\u306e\u8ca1\u52d9\u8af8\u8868\u306b\u5927\u304d\u304f\u5f71\u97ff\u3059\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u3002<\/strong><br \/>\n\uff08\u65e5\u672c\u7d4c\u6e08\u65b0\u805e2010\u5e748\u670819\u65e513\u9762\uff09 <\/span><\/p><\/blockquote>\n<h3>\u3010CFO\u306a\u3089\u3053\u3046\u8aad\u3080\u3011<\/h3>\n<p>\u300c\u63d0\u6848\u3067\u306f\u3001\u3053\u308c\u307e\u3067\u8cbb\u7528\u3060\u3051\u306e\u8a08\u4e0a\u3067\u6e08\u3093\u3067\u3044\u305f\u300c\u30aa\u30da\u30ec\u30fc\u30c6\u30a3\u30f3\u30b0\u30ea\u30fc\u30b9\u300d\u3068\u547c\u3076\u53d6\u5f15\u306b\u3064\u3044\u3066\u3001\u8cb8\u501f\u5bfe\u7167\u8868\u306b\u8cc7\u7523\u3068\u8ca0\u50b5\u306e\u8a08\u4e0a\u3092\u6c42\u3081\u308b\u3002\u5bfe\u8c61\u8cc7\u7523\u306e\u300c\u4f7f\u7528\u6a29\u300d\u306b\u7740\u76ee\u3059\u308b\u3082\u306e\u3067\u3001\u30aa\u30da\u30ec\u30fc\u30c6\u30a3\u30f3\u30b0\u30ea\u30fc\u30b9\u3092\u591a\u7528\u3059\u308b\u4f01\u696d\u3067\u306f\u7dcf\u8cc7\u7523\u304c\u81a8\u3089\u307f\u3001\u8cc7\u7523\u52b9\u7387\u304c\u4f4e\u4e0b\u3059\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u3002\u53cd\u9762\u3001\u4f01\u696d\u304c\u62b1\u3048\u308b\u30ea\u30b9\u30af\u306b\u95a2\u3059\u308b\u900f\u660e\u6027\u304c\u9ad8\u307e\u308b\u3068IASB\u3067\u306f\u671f\u5f85\u3057\u3066\u3044\u308b\u300d\uff08\u524d\u63b2\u7d19\uff09<\/p>\n<p>\u516c\u958b\u8349\u6848\u306e\u672c\u6587\u306b\u306f\u307e\u3060\u76ee\u3092\u901a\u3057\u3066\u3044\u307e\u305b\u3093\u304c\u3001snapshot\u306b\u306f\u3056\u3063\u3068\u76ee\u3092\u901a\u3057\u307e\u3057\u305f\u3002<br \/>\n\u8981\u7d04\u3059\u308b\u3068\u6b21\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n<p>\u65b0\u57fa\u6e96\u3067\u306f\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u30ea\u30fc\u30b9\u3068\u30aa\u30da\u30fc\u30ec\u30fc\u30c6\u30a3\u30f3\u30b0\u30ea\u30fc\u30b9\u3092\u533a\u5225\u305b\u305a\u306b\u3001\u4f7f\u7528\u6a29\u306e\u4fa1\u5024\uff08\u5f53\u521d\u306f\u5c06\u6765\u306b\u308f\u305f\u3063\u3066\u652f\u6255\u308f\u308c\u308b\u30ea\u30fc\u30b9\u6599\u306e\u73fe\u5728\u4fa1\u5024\u306b\u3088\u3063\u3066\u6e2c\u5b9a\u3059\u308b\uff09\u3092\u8cc7\u7523\u306b\u3001\u5c06\u6765\u306e\u30ea\u30fc\u30b9\u6599\u306e\u652f\u6255\u984d\u306b\u76f8\u5f53\u3059\u308b\u30ea\u30fc\u30b9\u50b5\u52d9\u3092\u8ca0\u50b5\u306b\u8a08\u4e0a\u3055\u308c\u307e\u3059\u3002<\/p>\n<p>\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u7a4d\u307f\u4e0a\u3052\u306e\u524d\u63d0\u3068\u306a\u308b\u30ea\u30fc\u30b9\u671f\u9593\u306b\u3064\u3044\u3066\u306f\u3001\u5f93\u6765\u30ea\u30fc\u30b9\u5951\u7d04\u3067\u898f\u5b9a\u3055\u308c\u3066\u3044\u308b\u6700\u77ed\u671f\u9593(Minimum lease term)\u306b\u3088\u3063\u3066\u3044\u307e\u3057\u305f\u304c\u3001\u3053\u308c\u304c\u671f\u5f85\u30ea\u30fc\u30b9\u671f\u9593(Expected lease term)\u306b\u6539\u3081\u3089\u308c\u307e\u3059\u3002\u3053\u308c\u306b\u3088\u3063\u3066\u518d\u30ea\u30fc\u30b9\u7b49\u306e\u30aa\u30d7\u30b7\u30e7\u30f3\u304c\u4ed8\u4e0e\u3055\u308c\u3066\u3044\u308b\u5834\u5408\u306b\u306f\u3001\u305d\u308c\u3082\u52d8\u6848\u3057\u305f\u4e0a\u3067\u30ea\u30fc\u30b9\u671f\u9593\u3092\u6c7a\u5b9a\u3059\u308b\u3053\u3068\u306b\u306a\u308b\u3068\u601d\u308f\u308c\u307e\u3059\u3002<\/p>\n<p>\u8cb8\u3057\u624b\u306e\u4f1a\u8a08\u51e6\u7406\u306b\u3064\u3044\u3066\u306f\u3001\u4e3b\u306a\u30ea\u30b9\u30af\u3068\u4fbf\u76ca\u304c\u501f\u308a\u624b\u306b\u79fb\u8ee2\u3057\u3066\u3044\u308b\u304b\u3069\u3046\u304b\u3067\u7570\u306a\u308a\u307e\u3059\u3002<br \/>\n\u79fb\u8ee2\u3057\u3066\u3044\u306a\u3044\u5834\u5408\u306b\u306f\u3001\u8cb8\u3057\u624b\u306e\u8cb8\u501f\u5bfe\u8c61\u8868\u4e0a\u30aa\u30d5\u30d0\u30e9\u30f3\u30b9\u3055\u308c\u305a\u6e1b\u4fa1\u511f\u5374\u8cbb\u3082\u8a08\u4e0a\u3055\u308c\u307e\u3059\u3002<\/p>\n<p>\u5f8c\u65e5\u516c\u958b\u8349\u6848\u672c\u6587\u3092\u8aad\u3093\u3060\u4e0a\u3067\u5fc5\u8981\u304c\u3042\u308c\u3070\u30a2\u30c3\u30d7\u30c7\u30fc\u30c8\u3057\u307e\u3059\u3002<\/p>\n<h3>\u3010\u30ea\u30f3\u30af\u3011<\/h3>\n<p style=\"padding-left: 30px;\"><a href=\"http:\/\/www.ifrs.org\/NR\/rdonlyres\/FBE30248-225B-48AF-AAE5-96494D83A978\/0\/LeasesSnapShot0810.pdf\">\u300cSnapshot: Leases\u300dIFRS \uff3bPDF\uff3d<\/a><\/p>\n<p style=\"padding-left: 30px;\"><a href=\"http:\/\/www.ifrs.org\/NR\/rdonlyres\/C03C9E95-822E-4716-81ED-04B9CC4943BE\/0\/EDLeasesStandardincChangesWEBSITEA5.pdf\">\u300cExposure Draft Leases\u3000Comments to be received by 15 December 2010\u300dIFRS \uff3bPDF\uff3d<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u300c\u56fd\u969b\u4f1a\u8a08\u57fa\u6e96\u3092\u3064\u304f\u308b\u56fd\u969b\u4f1a\u8a08\u57fa\u6e96\u5be9\u8b70\u4f1a(IASB)\u306f\u3001\u30ea\u30fc\u30b9\u4f1a\u8a08\u306e\u65b0\u57fa\u6e96\u306b\u5411\u3051\u305f\u516c\u958b\u8349\u6848\u3092\u516c\u8868\u3057\u305f\u3002\u30ea\u30fc\u30b9\u5951\u7d04\u306b\u57fa\u3065\u3044\u3066\u4f7f\u7528\u3057\u3066\u3044\u308b\u8cc7\u7523\u3084\u8ca0\u50b5\u3092\u3059\u3079\u3066\u8cb8\u501f\u5bfe\u7167\u8868\u306b\u53cd\u6620\u3055\u305b\u308b\u306e\u304c\u4e3b\u306a\u67f1\u3002\u5b9f\u73fe\u3059\u308c\u3070\u3001\u822a\u7a7a\u6a5f\u3084\u6d41\u901a\u696d\u306a\u3069\u30ea\u30fc [&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-2300","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\/2300","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=2300"}],"version-history":[{"count":0,"href":"https:\/\/www.cfonews.jp\/index.php?rest_route=\/wp\/v2\/posts\/2300\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.cfonews.jp\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=2300"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.cfonews.jp\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=2300"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.cfonews.jp\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=2300"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}