{"id":496,"date":"2020-03-13T12:00:00","date_gmt":"2020-03-13T03:00:00","guid":{"rendered":"http:\/?p=496"},"modified":"2026-06-18T14:14:08","modified_gmt":"2026-06-18T05:14:08","slug":"ipsasb{da515eb896fb65752fba3cf814d24060a3b68c531684e310ee7ab1b3b26dc8d4}ef{da515eb896fb65752fba3cf814d24060a3b68c531684e310ee7ab1b3b26dc8d4}bc{da515eb896fb65752fba3cf814d24060a3b68c531684e310ee7ab1b3b","status":"publish","type":"post","link":"https:\/\/www.jaga-network.org\/?p=496","title":{"rendered":"IPSASB\uff08\u56fd\u969b\u516c\u4f1a\u8a08\u57fa\u6e96\u5be9\u8b70\u4f1a\uff09\u7b2c\uff12\u56de\u5b66\u8853\u30d5\u30a9\u30fc\u30e9\u30e0\u306e\u3054\u6848\u5185"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">IPSASB\u306f\u3001\u4eca\u5f8c\u306eIPSAS\uff08\u56fd\u969b\u516c\u4f1a\u8a08\u57fa\u6e96\uff09\u958b\u767a\u4e0a\u306e\u8ab2\u984c\u306b\u3064\u3044\u3066\u3001<br>\u5404\u56fd\u306e\u7814\u7a76\u8005\u304c\u767a\u8868\u3068\u8b70\u8ad6\u3092\u884c\u3046\u5834\u3068\u3057\u3066\u3001\u7b2c2\u56de\u306e\u5b66\u8853\u30d5\u30a9\u30fc\u30e9\u30e0\u3092\u958b\u50ac\u3057\u307e\u3059\u3002<br><br>2020\u5e74\u306e\u7b2c2\u56de\u30d5\u30a9\u30fc\u30e9\u30e0\u306f\u3001CIGAR\uff08\u56fd\u969b\u516c\u4f1a\u8a08\u6bd4\u8f03\u7814\u7a76\uff09\u306e\u30ef\u30fc\u30af\u30b7\u30e7\u30c3\u30d7\u3068\u3068\u3082\u306b<br>\u958b\u50ac\u3055\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td class=\"has-text-align-center\" data-align=\"center\">\u65e5\u6642<\/td><td>2020\u5e746\u670815\u65e5\uff08\u6708\uff09\u304b\u308917\u65e5\uff08\u6c34\uff09<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">\u958b\u5834<\/td><td>\u30ce\u30eb\u30a6\u30a7\u30fc\u5357\u90e8\u30fb\u30c9\u30e9\u30f3\u30e1\u30f3\u3000University of Southeast Norway<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">\u8a73\u7d30\u306f\u4e0b\u8a18\u30ea\u30f3\u30af\u3092\u3054\u53c2\u7167\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<p class=\"wp-block-paragraph\"><a href=\"https:\/\/www.usn.no\/activities\/cigar-workshop-ipsasb-research-forum-2020\" target=\"_blank\" rel=\"noreferrer noopener\">CIGAR Workshop &amp; IPSASB Research Forum 2020 &#8211; Universitetet i S\u00f8r\u00f8st-Norge<\/a><\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<p class=\"wp-block-paragraph\">\u25a0IPSASB\u5b66\u8853\u30d5\u30a9\u30fc\u30e9\u30e0\u306f\u30016\u670817\u65e5\uff08\u6c34\uff09\u306b\u958b\u50ac\u3055\u308c\u3001\u4ee5\u4e0b\u306e4\u3064\u306e\u30c8\u30d4\u30c3\u30af\u3092<br>\u3000\u6271\u3046\u4e88\u5b9a\u3067\u3059\u3002<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Topic 1, Financial statement presentation \uff08\u8ca1\u52d9\u8af8\u8868\u306e\u8868\u793a\uff1aIPSAS\u7b2c1\u53f7\u306e\u6539\u8a02\uff09<\/li>\n\n\n\n<li>Topic 2, Differential reporting \uff08\u7c21\u6613\u7248IPSAS\uff09<\/li>\n\n\n\n<li>Topic 3, Discount rates in the public sector \uff08\u516c\u7684\u90e8\u9580\u306b\u304a\u3051\u308b\u5272\u5f15\u7387\u3001\u30de\u30a4\u30ca\u30b9\u91d1\u5229\u7b49\uff09<\/li>\n\n\n\n<li>Topic 4, Disclosures of tax expenditures \uff08\u79df\u7a0e\u652f\u51fa\uff1a\u7a0e\u984d\u63a7\u9664\u306e\u8868\u793a\u7b49\uff09<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>IPSASB\u306f\u3001\u4eca\u5f8c\u306eIPSAS\uff08\u56fd\u969b\u516c\u4f1a\u8a08\u57fa\u6e96\uff09\u958b\u767a\u4e0a\u306e\u8ab2\u984c\u306b\u3064\u3044\u3066\u3001\u5404\u56fd\u306e\u7814\u7a76\u8005\u304c\u767a\u8868\u3068\u8b70\u8ad6\u3092\u884c\u3046\u5834\u3068\u3057\u3066\u3001\u7b2c2\u56de\u306e\u5b66\u8853\u30d5\u30a9\u30fc\u30e9\u30e0\u3092\u958b\u50ac\u3057\u307e\u3059\u3002 2020\u5e74\u306e\u7b2c2\u56de\u30d5\u30a9\u30fc\u30e9\u30e0\u306f\u3001CIGAR\uff08\u56fd\u969b\u516c\u4f1a\u8a08\u6bd4\u8f03\u7814\u7a76\uff09\u306e\u30ef\u30fc [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"jaga_subtitle":"","jaga_title_icon":"","jaga_issn":"","footnotes":""},"categories":[27,10],"tags":[],"class_list":["post-496","post","type-post","status-publish","format-standard","hentry","category-jaga","category-news"],"_links":{"self":[{"href":"https:\/\/www.jaga-network.org\/index.php?rest_route=\/wp\/v2\/posts\/496","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.jaga-network.org\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.jaga-network.org\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.jaga-network.org\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.jaga-network.org\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=496"}],"version-history":[{"count":2,"href":"https:\/\/www.jaga-network.org\/index.php?rest_route=\/wp\/v2\/posts\/496\/revisions"}],"predecessor-version":[{"id":786,"href":"https:\/\/www.jaga-network.org\/index.php?rest_route=\/wp\/v2\/posts\/496\/revisions\/786"}],"wp:attachment":[{"href":"https:\/\/www.jaga-network.org\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=496"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.jaga-network.org\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=496"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.jaga-network.org\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=496"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}