{"id":1014,"date":"2016-06-11T21:44:10","date_gmt":"2016-06-11T18:44:10","guid":{"rendered":"http:\/\/www.okatai.com\/blog\/?p=1014"},"modified":"2017-03-30T11:50:24","modified_gmt":"2017-03-30T08:50:24","slug":"ifrs-140","status":"publish","type":"post","link":"https:\/\/www.okatai.com\/blog\/2016\/06\/11\/ifrs-140\/","title":{"rendered":"\u56fd\u969b\u5316\u30cb\u30e5\u30fc\u30b9\u3000\u56fd\u969b\u4f1a\u8a08\u57fa\u6e96 (IFRS)\u3092\u63a1\u7528\u4f01\u696d\u304c140\u793e\u306b\u3002\u3061\u3087\u3063\u3068\u30da\u30fc\u30b9\u304c\u9045\u3044\u304c\u3001\u3042\u307e\u308a\u7dca\u6025\u6027\u304c\u306a\u3044\u304b\u3089\u306a\u304b\u306a\u304b\u5909\u308f\u3089\u306a\u3044\u306e\u304b\u3082\u3057\u308c\u306a\u3044\u3002"},"content":{"rendered":"<div class=\"b954d46b29ab1d91310573a75ee6775a\" data-index=\"1\" style=\"float: none; margin:10px 0 10px 0; text-align:center;\">\n<script async src=\"https:\/\/pagead2.googlesyndication.com\/pagead\/js\/adsbygoogle.js\"><\/script>\r\n<!-- okatai.com responsive head -->\r\n<ins class=\"adsbygoogle\"\r\n     style=\"display:block\"\r\n     data-ad-client=\"ca-pub-2193433596272234\"\r\n     data-ad-slot=\"6518535304\"\r\n     data-ad-format=\"auto\"\r\n     data-full-width-responsive=\"true\"><\/ins>\r\n<script>\r\n     (adsbygoogle = window.adsbygoogle || []).push({});\r\n<\/script>\n<\/div>\n<p><span style=\"font-size: 14pt;\">\u4f1a\u8a08\u3082\u56fd\u969b\u5316\u306e\u6ce2\u3001\u3067\u3082\u3051\u3063\u3053\u3046\u30b9\u30ed\u30fc\u3002<\/span><\/p>\n<p>&nbsp;<\/p>\n<p><span style=\"font-size: 14pt;\">\u56fd\u969b\u4f1a\u8a08\u57fa\u6e96 (IFRS)\u3002\u3082\u3046\u305a\u30fc\u3063\u3068\u524d\u304b\u3089\u63a1\u7528\u3059\u308b\u306e\u304b\u3001\u63a1\u7528\u3057\u306a\u3044\u306e\u304b\u3001\u3068\u3044\u3046\u8a71\u3092\u3057\u3066\u3044\u308b\u6c17\u304c\u3057\u307e\u3059\u306d\u3002<\/span><\/p>\n<p>&nbsp;<\/p>\n<p><span style=\"font-size: 14pt;\"><strong>\u56fd\u969b\u4f1a\u8a08\u57fa\u6e96 (IFRS)\u3001\u63a1\u7528\u4f01\u696d\u3001140\u793e\u3078<\/strong><\/span><\/p>\n<p><span style=\"font-size: 14pt;\">\u65e5\u7d4c\u65b0\u805e\u306b\u3088\u308b\u3068\u3001\u56fd\u969b\u4f1a\u8a08\u57fa\u6e96\u3092\u63a1\u7528\u3059\u308b\u4f01\u696d\u304c\u3001<\/span><\/p>\n<blockquote><p><span style=\"font-size: 14pt;\">\u5473\u306e\u7d20\u3084\u30d1\u30ca\u30bd\u30cb\u30c3\u30af\u3001\uff2e\uff25\uff23\u304c17\u5e74\uff13\u6708\u671f\u3001\u30a2\u30b5\u30d2\u3084\u82b1\u738b\u306f16\u5e7412\u6708\u671f\u306b\u5c0e\u5165\u3057\u3001\u4eca\u5e74\u5ea6\u672b\u306b\u306f\u7d2f\u8a08\u4f01\u696d\u6570\u304c111\u793e\u3068\u306a\u308b\u898b\u901a\u3057\u300217\u5e74\u5ea6\u4ee5\u964d\u306b\u4e88\u5b9a\u3059\u308b\u30ad\u30ea\u30f3\u30db\u30fc\u30eb\u30c7\u30a3\u30f3\u30b0\u30b9\u3084\uff2e\uff34\uff34\u306a\u3069\u3092\u5408\u308f\u305b\u308b\u3068\u3001140\u793e\u5f31\u306b\u5e83\u304c\u308b\u3002<\/span><\/p><\/blockquote>\n<p><span style=\"font-size: 14pt;\"><a href=\"http:\/\/www.nikkei.com\/article\/DGXLASGD28H2A_R10C16A6MM8000\/\" target=\"_blank\">6\u670811\u65e5\u306e\u65e5\u7d4c\u65b0\u805e\u306e\u8a18\u4e8b<\/a>\u3088\u308a<\/span><\/p>\n<p><span style=\"font-size: 14pt;\">\u3068\u306e\u3053\u3068\u3067\u3059\u3002\u3084\u3063\u3068\uff11\uff14\uff10\u793e\u8d85\u3002<\/span><\/p>\n<p>&nbsp;<\/p>\n<p><span style=\"font-size: 14pt;\"><strong>\u6700\u8fd1\u306f\u3051\u3063\u3053\u3046\u3044\u3044\u30da\u30fc\u30b9\u3067\u63a1\u7528\u3055\u308c\u3066\u3044\u308b<\/strong><\/span><\/p>\n<p><span style=\"font-size: 14pt;\">\u305f\u3060\u3001\u3067\u3059\u3002\u3084\u3063\u3068\uff11\uff14\uff10\u793e\u8d85\u3068\u306f\u3044\u3044\u307e\u3059\u304c\u3001\u8fd1\u5e74\u306f\u30da\u30fc\u30b9\u304c\u4e0a\u304c\u3063\u3066\u304d\u3066\u3044\u308b\u307f\u305f\u3044\u3067\u3059\u3002\u65e5\u7d4c\u65b0\u805e\u306b\u3088\u308b\u3068\u30012016\u5e74\u5ea6\u306b\u306f\u3001\u7d04\uff13\uff10\u793e\u304c\u63a1\u7528\u3059\u308b\u898b\u901a\u3057\u3060\u3068\u304b\u3002\u305d\u3057\u3066\u3001\u3053\u306e\uff13\uff10\u793e\u3068\u3044\u3046\u6570\u5b57\u3002<\/span><\/p>\n<blockquote><p><span style=\"font-size: 14pt;\">\u6771\u4eac\u8a3c\u5238\u53d6\u5f15\u6240\u306b\u3088\u308b\u3068\u300116\u5e74\u5ea6\uff08\u6c7a\u7b97\u671f\u304c16\u5e74\uff14\u6708\u671f\uff5e17\u5e74\uff13\u6708\u671f\uff09\u306b\uff29\uff26\uff32\uff33\u3092\u63a1\u7528\u3059\u308b\u4f01\u696d\u306f\u3001\u3053\u308c\u307e\u3067\u6700\u591a\u3060\u3063\u305f14\u5e74\u5ea6\uff0834\u793e\uff09\u306b\u6b21\u3050\u6c34\u6e96\u306b\u306a\u308a\u305d\u3046\u3060\u3002<\/span><\/p><\/blockquote>\n<p><span style=\"font-size: 14pt;\"><a href=\"http:\/\/www.nikkei.com\/article\/DGXLASGD28H2A_R10C16A6MM8000\/\" target=\"_blank\"><u><span style=\"color: #0066cc;\">6\u670811\u65e5\u306e\u65e5\u7d4c\u65b0\u805e\u306e\u8a18\u4e8b<\/span><\/u><\/a>\u3088\u308a<\/span><\/p>\n<p>&nbsp;<\/p>\n<p><span style=\"font-size: 14pt;\">\u3068\u3044\u3046\u308f\u3051\u3067\u3001\u3053\u3053\u6700\u8fd1\u306f\u308f\u308a\u3068\u3051\u3063\u3053\u3046\u3044\u3044\u30da\u30fc\u30b9\u3067\u304d\u3066\u3044\u307e\u3059\u306d\u3002<\/span><\/p>\n<p>&nbsp;<\/p>\n<p><span style=\"font-size: 14pt;\"><strong>\u5546\u793e\u3055\u3093\u3042\u305f\u308a\u306f\u3068\u3063\u304f\u306b\u5207\u308a\u66ff\u3048\u3066\u3044\u308b\u3002M&amp;A\u3092\u3057\u305f\u308a\u3001\u6d77\u5916\u306e\u6295\u8cc7\u5bb6\u3092\u547c\u3073\u8fbc\u3093\u3060\u308a\u3059\u308b\u306a\u3089\u5229\u70b9\u3042\u308b\u304c\u3001\u7dca\u6025\u6027\u304c\u306a\u3044\u304b\u3089\u3001\u306a\u304b\u306a\u304b\u5207\u308a\u66ff\u308f\u3089\u306a\u3044\u306e\u304b\u3082\u3057\u308c\u306a\u3044\u3002<\/strong><\/span><\/p>\n<p><span style=\"font-size: 14pt;\">\u5546\u793e\u3055\u3093\u306a\u3093\u304b\u306f\u3068\u3063\u304f\u306e\u6614\u306b\u56fd\u969b\u4f1a\u8a08\u57fa\u6e96 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(IFRS)\u306b\u3057\u306a\u3044\u3068\u3044\u3051\u306a\u3044\u306a\u3093\u3066\u7406\u7531\u306f\u306a\u3044\u3067\u3059\u3057\u3001\u5404\u4f01\u696d\u3001\u4f55\u3089\u304b\u306e\u4e8b\u60c5\u304c\u3042\u3063\u305f\u308a\u3059\u308b\u306e\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u3002\u3067\u3082\u3001\u6d77\u5916\u306e\u6295\u8cc7\u5bb6\u3092\u547c\u3073\u8fbc\u3080\u3068\u3044\u3046\u610f\u8b58\u304c\u3042\u308b\u306e\u306a\u3089\u3001\u305d\u308d\u305d\u308d\u56fd\u969b\u4f1a\u8a08\u57fa\u6e96 (IFRS)\u3078\u306e\u5207\u308a\u66ff\u3048\u3092\u691c\u8a0e\u3059\u308b\u306e\u3082\u3042\u308a\u3060\u3068\u601d\u3044\u307e\u3059\u3002\u3057\u304b\u3057\u3001\u305d\u3053\u307e\u3067\u5207\u308a\u66ff\u3048\u308b\u7dca\u6025\u6027\u304c\u306a\u3044\u3002<\/span><\/p>\n<p>&nbsp;<\/p>\n<p><span style=\"font-size: 14pt;\">\u3053\u3053\u3089\u8fba\u304c\u7406\u7531\u3067\u3001\u3059\u3050\u306b\u5207\u308a\u66ff\u308f\u3089\u306a\u3044\u306e\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u306d\u3002\u4eca\u5f8c\u306f\u3069\u3053\u306e\u4f01\u696d\u304c\u5207\u308a\u66ff\u3048\u3066\u3044\u304f\u304b\u3001\u6ce8\u76ee\u3067\u3059\u306d\u3002<\/span><\/p>\n\n<div style=\"font-size: 0px; height: 0px; line-height: 0px; margin: 0; padding: 0; clear: both;\"><\/div>","protected":false},"excerpt":{"rendered":"<p>\u4f1a\u8a08\u3082\u56fd\u969b\u5316\u306e\u6ce2\u3001\u3067\u3082\u3051\u3063\u3053\u3046\u30b9\u30ed\u30fc\u3002 &nbsp; \u56fd\u969b\u4f1a\u8a08\u57fa\u6e96 (IFRS)\u3002\u3082\u3046\u305a\u30fc\u3063\u3068\u524d\u304b\u3089<span class=\"more-link\"><a href=\"https:\/\/www.okatai.com\/blog\/2016\/06\/11\/ifrs-140\/\">Read More &rarr;<\/a><\/span><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":[],"categories":[25],"tags":[156,437,438],"_links":{"self":[{"href":"https:\/\/www.okatai.com\/blog\/wp-json\/wp\/v2\/posts\/1014"}],"collection":[{"href":"https:\/\/www.okatai.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.okatai.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.okatai.com\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.okatai.com\/blog\/wp-json\/wp\/v2\/comments?post=1014"}],"version-history":[{"count":0,"href":"https:\/\/www.okatai.com\/blog\/wp-json\/wp\/v2\/posts\/1014\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.okatai.com\/blog\/wp-json\/wp\/v2\/media?parent=1014"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.okatai.com\/blog\/wp-json\/wp\/v2\/categories?post=1014"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.okatai.com\/blog\/wp-json\/wp\/v2\/tags?post=1014"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}