{"id":578,"date":"2019-05-20T12:00:00","date_gmt":"2019-05-20T03:00:00","guid":{"rendered":"http:\/?p=578"},"modified":"2026-06-18T14:14:08","modified_gmt":"2026-06-18T05:14:08","slug":"vol-47{da515eb896fb65752fba3cf814d24060a3b68c531684e310ee7ab1b3b26dc8d4}e5{da515eb896fb65752fba3cf814d24060a3b68c531684e310ee7ab1b3b26dc8d4}9b{da515eb896fb65752fba3cf814d24060a3b68c531684e310ee7ab1b3b","status":"publish","type":"post","link":"https:\/\/www.jaga-network.org\/?p=578","title":{"rendered":"\u56fd\u969b\u516c\u4f1a\u8a08\u57fa\u6e96\u5be9\u8b70\u4f1a\uff08IPSASB\uff09\u306e2018\u5e749\u6708\u53ca\u307312\u6708\u4f1a\u8b70\u306e\u5831\u544a"},"content":{"rendered":"

\n \u4eca\u56de\u306f\u30012018\u5e749\u6708\u306812\u6708\u306e2\u56de\u5206\u306e\u4f1a\u8b70\u306e\u9032\u5c55\u3092\u307e\u3068\u3081\u3066\u3054\u5831\u544a\u3044\u305f\u3057\u307e\u3059\u3002\n <\/p>\n

\uff11\uff0e\u793e\u4f1a\u7d66\u4ed8<\/h3>\n

\n 2018\u5e7412\u6708\u4f1a\u8b70\u3067\u3001IPSAS\u7b2c42\u53f7\u300c\u793e\u4f1a\u7d66\u4ed8\uff08Social
\n Benefits\uff09\u300d\u3092\u627f\u8a8d\u3057\u30012019\u5e741\u6708\u306b\u516c\u8868\u3057\u307e\u3057\u305f\u3002<\/p>\n

\u3053\u306eIPSAS\u7b2c42\u53f7\u306f\u3001\u516c\u7684\u5e74\u91d1\u3001\u5931\u696d\u7d66\u4ed8\u3001\u751f\u6d3b\u4fdd\u8b77\u306a\u3069\u306b\u3064\u3044\u3066\u8cbb\u7528\u3068\u8ca0\u50b5\u3092\u6271\u3046\u3001IFRS\u306b\u306f\u306a\u3044\u516c\u7684\u90e8\u9580\u7279\u6709\u306e\u57fa\u6e96\u3067\u3059\u3002\u793e\u4f1a\u7d66\u4ed8\u306f\u56fd\u3084\u5730\u65b9\u81ea\u6cbb\u4f53\u306b\u3068\u3063\u3066\u975e\u5e38\u306b\u91cd\u8981\u306a\u8ca0\u62c5\u9805\u76ee\u3067\u3042\u308a\u3001\u793e\u4f1a\u7d66\u4ed8\u5c02\u7528\u306e\u57fa\u6e96\u304c\u5b8c\u6210\u3057\u305f\u3053\u3068\u306fIPSAS\u306b\u3068\u3063\u3066\u5927\u304d\u306a\u524d\u9032\u3067\u3059\u3002<\/p>\n

IPSAS\u7b2c42\u53f7\u306e\u8a73\u7d30\u306a\u89e3\u8aac\u306f\u4eca\u5f8c\u3001\u5225\u306e\u8a18\u4e8b\u3067\u3054\u7d39\u4ecb\u3057\u307e\u3059\u3002\u6700\u3082\u91cd\u8981\u306a\u516c\u7684\u5e74\u91d1\u306b\u3064\u3044\u3066\u306f\u3001\u6b21\u56de\u7d66\u4ed8\u3092\u53d7\u7d66\u3059\u308b\u3059\u3079\u3066\u306e\u9069\u683c\u898f\u6e96\u3092\u53d7\u7d66\u8005\u304c\u6e80\u305f\u3057\u305f\u6642\u70b9\u3067\u3001\u8cbb\u7528\u3068\u8ca0\u50b5\u3092\u8a08\u4e0a\u3059\u308b\u3053\u3068\u3092\u5b9a\u3081\u3066\u3044\u307e\u3059\u3002\u4f8b\u3048\u3070\u30013\u6708\u672b\u6642\u70b9\u3067\u306f\u30014\u6708\u30845\u6708\u306e\u7d66\u4ed8\u306e\u53d7\u7d66\u6a29\u3092\u6e80\u305f\u3057\u3066\u3044\u308b\u4eba\u306b\u3064\u3044\u3066\u5f53\u8a72\u91d1\u984d\u3092\u8ca0\u50b5\u306b\u8a08\u4e0a\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002\u8b70\u8ad6\u306e\u904e\u7a0b\u3067\u3001\u4f01\u696d\u5e74\u91d1\u306e\u3088\u3046\u306b\u5e74\u91d1\u6570\u7406\u8a08\u7b97\u3092\u884c\u3046\u6848\uff08\u4ee3\u66ff\u6848\uff09\u306f\u68c4\u5374\u3055\u308c\u307e\u3057\u305f\u304c\u3001\u5b9f\u52d9\u306e\u91b8\u6210\u3092\u307e\u3063\u3066\u5c06\u6765\u7684\u306b\u518d\u5ea6\u8b70\u8ad6\u3059\u308b\u3053\u3068\u304c\u4e88\u5b9a\u3055\u308c\u3066\u3044\u307e\u3059\u3002\n <\/p>\n

\n \uff12\uff0e\u975e\u4ea4\u63db\u8cbb\u7528\uff08\u96c6\u5408\u30b5\u30fc\u30d3\u30b9\u30fb\u500b\u5225\u30b5\u30fc\u30d3\u30b9\u30fb\u7dca\u6025\u652f\u63f4\uff09
\n <\/h3>\n

\n 2018\u5e7412\u6708\u4f1a\u8b70\u3067\u3001\u516c\u958b\u8349\u6848\u7b2c67\u53f7\u300c\u96c6\u5408\u30b5\u30fc\u30d3\u30b9\u53ca\u3073\u500b\u5225\u30b5\u30fc\u30d3\u30b9\u4e26\u3073\u306b\u7dca\u6025\u652f\u63f4\uff08Collective
\n and Individual Services and Emergency Relief (Amendments to IPSAS
\n 19)\u300d\u3092\u627f\u8a8d\u3057\u30012019\u5e741\u6708\u306b\u516c\u8868\u3057\u307e\u3057\u305f\u3002\u3053\u308c\u306f\u3001IPSAS\u7b2c42\u53f7\u3067\u5b9a\u3081\u308b\u793e\u4f1a\u7d66\u4ed8\u306e\u7bc4\u7587\u304b\u3089\u9664\u5916\u3055\u308c\u305f\u3001\u975e\u4ea4\u63db\u8cbb\u7528\u306e\u4e00\u90e8\u306e\u4f1a\u8a08\u51e6\u7406\u3092\u6271\u3046\u516c\u958b\u8349\u6848\u3067\u3059\u3002<\/p>\n

\u793e\u4f1a\u7d66\u4ed8\u306f\u3001IPSAS\u7b2c42\u53f7\u3067\u306f\u3001\u2460\u793e\u4f1a\u5168\u4f53\u306e\u30cb\u30fc\u30ba\u3078\u306e\u5bfe\u5fdc\u3001\u2461\u793e\u4f1a\u30ea\u30b9\u30af\u306e\u8efd\u6e1b\u3001\u2462\u9069\u683c\u898f\u6e96\u3092\u6e80\u305f\u3059\u500b\u4eba\u3084\u4e16\u5e2f\u306b\u652f\u7d66\u3055\u308c\u308b\u2463\u73fe\u91d1\u3001\u3068\u5b9a\u7fa9\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u96c6\u5408\u30b5\u30fc\u30d3\u30b9\u3084\u500b\u5225\u30b5\u30fc\u30d3\u30b9\u306f\u3001\u2460\u793e\u4f1a\u5168\u4f53\u306e\u30cb\u30fc\u30ba\u306b\u5bfe\u5fdc\u3057\u307e\u3059\u304c\u3001\u2463\u306e\u73fe\u91d1\u306e\u652f\u7d66\u3067\u306f\u306a\u304f\u30b5\u30fc\u30d3\u30b9\u53c8\u306f\u8ca1\u3068\u3057\u3066\u63d0\u4f9b\u3055\u308c\u308b\u3082\u306e\u3067\u3059\u3002\u96c6\u5408\u30b5\u30fc\u30d3\u30b9\u3068\u3057\u3066\u306f\u9632\u885b\u3084\u8857\u706f\u3001\u500b\u5225\u30b5\u30fc\u30d3\u30b9\u3068\u3057\u3066\u306f\u7fa9\u52d9\u6559\u80b2\u306a\u3069\u304c\u4f8b\u793a\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u96c6\u5408\u30b5\u30fc\u30d3\u30b9\u3084\u500b\u5225\u30b5\u30fc\u30d3\u30b9\u306f\u3001\u30b5\u30fc\u30d3\u30b9\u306e\u63d0\u4f9b\u6642\u306b\u8cbb\u7528\u51e6\u7406\u3059\u308b\u3053\u3068\u3068\u3055\u308c\u307e\u3057\u305f\u3002<\/p>\n

\u672c\u516c\u958b\u8349\u6848\u306b\u304a\u3051\u308b\u7dca\u6025\u652f\u63f4\u3068\u306f\u3001\u9707\u707d\u3084\u6d2a\u6c34\u7b49\u306b\u5bfe\u3059\u308b\u652f\u63f4\u306a\u3069\u3067\u3001\u653f\u5e9c\u7b49\u304c\u660e\u78ba\u306a\u653f\u7b56\u6c7a\u5b9a\u3092\u884c\u3046\u3082\u306e\u3067\u3059\u3002\u7d99\u7d9a\u7684\u306b\u63d0\u4f9b\u3055\u308c\u308b\u652f\u63f4\u306e\u5834\u5408\u306b\u306f\u3001\u4e0a\u8ff0\u3057\u305f\u96c6\u5408\u30fb\u500b\u5225\u30b5\u30fc\u30d3\u30b9\u3068\u540c\u69d8\u306b\u5f15\u5f53\u91d1\u306f\u8a08\u4e0a\u305b\u305a\u3001\u30b5\u30fc\u30d3\u30b9\u63d0\u4f9b\u5e74\u5ea6\u306e\u8cbb\u7528\u3068\u306a\u308a\u307e\u3059\u3002\u3057\u304b\u3057\u7dca\u6025\u652f\u63f4\u306f\u3001\u7d99\u7d9a\u7684\u306a\u6d3b\u52d5\u3067\u306f\u306a\u3044\u3053\u3068\u304c\u4e00\u822c\u7684\u3067\u3059\u3002\u305d\u306e\u3088\u3046\u306a\u7dca\u6025\u652f\u63f4\u306b\u5bfe\u3059\u308b\u653f\u5e9c\u306e\u653f\u7b56\u6c7a\u5b9a\u306b\u3088\u308a\u3001\u5f15\u5f53\u91d1\u306e3\u8981\u4ef6\u304c\u6e80\u305f\u3055\u308c\u308b\u5834\u5408\u306b\u306f\u5f15\u5f53\u91d1\u3092\u8a08\u4e0a\u3057\u307e\u3059\u3002\u305f\u3060\u3057\u3001\u4f8b\u3048\u3070\u8981\u4ef6\u306e1\u3064\u3067\u3042\u308b\u300c\u73fe\u5728\u306e\u50b5\u52d9\u300d\u304c\u751f\u3058\u3066\u3044\u308b\u3068\u307e\u3067\u306f\u8a00\u3048\u306a\u3044\u5834\u5408\u306b\u306f\u3001\u5f15\u5f53\u91d1\u3067\u306f\u306a\u304f\u300c\u5076\u767a\u8ca0\u50b5\u300d\u306e\u6ce8\u8a18\u306e\u8981\u5426\u3092\u691c\u8a0e\u3057\u307e\u3059\u3002\n <\/p>\n

\uff13\uff0e\u6226\u7565\u53ca\u3073\u4f5c\u696d\u8a08\u753b<\/h3>\n

\n 2018\u5e7412\u6708\u4f1a\u8b70\u3067\u3001IPSASB\u306e\u6b21\u671f\u4e2d\u671f\u8a08\u753b\u306b\u3042\u305f\u308b\u300c\u6226\u7565\u53ca\u3073\u4f5c\u696d\u8a08\u753b2019~2023\u3092\u627f\u8a8d\u3057\u30012019\u5e742\u6708\u306b\u516c\u8868\u3057\u307e\u3057\u305f\u3002<\/p>\n

\u6b21\u671f\u4e2d\u671f\u8a08\u753b\u671f\u9593\u306e\u524d\u534a\u306b\u304a\u3044\u3066\u306f\u3001\u53ce\u76ca\u3001\u6e2c\u5b9a\u3001\u30ea\u30fc\u30b9\u306a\u3069\u306e\u5927\u578b\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u304c\u5f15\u304d\u7d9a\u304d\u9032\u884c\u4e2d\u3067\u3042\u308b\u3053\u3068\u304b\u3089\u3001\u5929\u7136\u8cc7\u6e90\uff08Natural
\n Resources\uff09\u3068\u3001IPSASB\u6982\u5ff5\u30d5\u30ec\u30fc\u30e0\u30ef\u30fc\u30af\u306e\u9650\u5b9a\u7684\u306a\u898b\u76f4\u3057\u3001\u306e2\u3064\u306e\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u306e\u307f\u3092\u65b0\u898f\u7acb\u3061\u4e0a\u3052\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3057\u305f\u3002\u5f8c\u534a\u306b\u53d6\u308a\u4e0a\u3052\u308b\u65b0\u898f\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u306f\u3001\u4eca\u5f8c\u3055\u3089\u306b\u5229\u5bb3\u95a2\u4fc2\u8005\u3068\u306e\u30b3\u30df\u30e5\u30cb\u30b1\u30fc\u30b7\u30e7\u30f3\u3092\u306f\u304b\u308a\u3064\u3064\u9078\u5b9a\u3092\u884c\u3044\u307e\u3059\u3002\n <\/p>\n

\uff14\uff0eIPSAS\u306e\u6539\u5584<\/h3>\n

\n 2018\u5e749\u6708\u4f1a\u8b70\u3067\u3001\u300cIPSAS\u306e\u6539\u55842018\u300d\u304c\u627f\u8a8d\u3055\u308c\u30012018\u5e7410\u6708\u306b\u516c\u8868\u3055\u308c\u307e\u3057\u305f\u3002\u307e\u305f\u30012018\u5e7412\u6708\u4f1a\u8b70\u3067\u300cIPSAS\u7b2c36\u53f7\u3068IPSAS\u7b2c41\u53f7\u306e\u4fee\u6b63\u300d\u304c\u627f\u8a8d\u3055\u308c\u30012019\u5e741\u6708\u306b\u516c\u8868\u3055\u308c\u307e\u3057\u305f\u3002\u3053\u308c\u30892\u3064\u306e\u6587\u66f8\u306f\u3001IPSAS\u306e\u5e74\u6b21\u6539\u5584\u306b\u76f8\u5f53\u3059\u308b\u6587\u66f8\u3067\u3059\u3002<\/p>\n

\u6539\u5584\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u306f\u3001\u5358\u72ec\u3067\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u3059\u308b\u5fc5\u8981\u306e\u306a\u3044\u5c0f\u898f\u6a21\u306a\u4fee\u6b63\u30fb\u6539\u5584\u3092\u307e\u3068\u3081\u3066\u6271\u3046\u3082\u306e\u3067\u3001\u4eca\u5f8c\u306f\u6bce\u5e74\u5b9f\u65bd\u3059\u308b\u3053\u3068\u304c\u4e88\u5b9a\u3055\u308c\u3066\u3044\u307e\u3059\u30022018\u5e748\u6708\u306b\u306f\u3001\u91d1\u878d\u5546\u54c1\u57fa\u6e96\u3067\u3042\u308bIPSAS\u7b2c41\u53f7\u300c\u91d1\u878d\u5546\u54c1\u300d\u304c\u516c\u8868\u3055\u308c\u307e\u3057\u305f\u306e\u3067\u3001\u5f53\u8a72\u57fa\u6e96\u306b\u76f4\u63a5\u9593\u63a5\u306b\u95a2\u4fc2\u3059\u308b\u6539\u5584\u4e8b\u9805\u3068\u3001\u305d\u308c\u4ee5\u5916\u306e2\u3064\u306b\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u3092\u5927\u5225\u3057\u3001\u524d\u8005\u306f\u300cIPSAS\u7b2c36\u53f7\u3068IPSAS\u7b2c41\u53f7\u306e\u4fee\u6b63\u300d\u3001\u5f8c\u8005\u306f\u300cIPSAS\u306e\u6539\u55842018\u300d\u3068\u3057\u3066\u516c\u8868\u3055\u308c\u307e\u3057\u305f\u3002\n <\/p>\n

\n \u95a2\u9023\u30ea\u30f3\u30af\u7b49
\n <\/h2>\n

\n \u3010IPSASB\u3011\u56fd\u969b\u516c\u4f1a\u8a08\u57fa\u6e96\u5be9\u8b70\u4f1a\uff08IPSASB\uff092018\u5e749\u6708\u4f1a\u8b70\u306e\u5831\u544a |
\n \u65e5\u672c\u516c\u8a8d\u4f1a\u8a08\u58eb\u5354\u4f1a<\/a>\n <\/p>\n

\n \u3010IPSASB\u3011\u56fd\u969b\u516c\u4f1a\u8a08\u57fa\u6e96\u5be9\u8b70\u4f1a\uff08IPSASB\uff092018\u5e7412\u6708\u4f1a\u8b70\u306e\u5831\u544a |
\n \u65e5\u672c\u516c\u8a8d\u4f1a\u8a08\u58eb\u5354\u4f1a<\/a>\n <\/p>\n

\n \u3010IPSASB\u3011IPSAS\u7b2c42\u53f7\u300c\u793e\u4f1a\u7d66\u4ed8\u300d\u306e\u516c\u8868\u306b\u3064\u3044\u3066 |
\n \u65e5\u672c\u516c\u8a8d\u4f1a\u8a08\u58eb\u5354\u4f1a<\/a>\n <\/p>\n

\n \u3010IPSASB\u3011\u56fd\u969b\u516c\u4f1a\u8a08\u57fa\u6e96\u5be9\u8b70\u4f1a
\n \u300cIPSASB\u306e\u6226\u7565\u53ca\u3073\u4f5c\u696d\u8a08\u753b\u30002019\u5e74\uff5e2023\u5e74\u300d\u306e\u516c\u8868\u306b\u3064\u3044\u3066 |
\n \u65e5\u672c\u516c\u8a8d\u4f1a\u8a08\u58eb\u5354\u4f1a<\/a>\n <\/p>\n

\n Exposure Draft 67, Collective and Individual Services and Emergency
\n Relief (Amendments to IPSAS 19) | IFAC<\/a>\n <\/p>\n

\n Improvements to
\n IPSAS, 2018 | IFAC<\/a>\n <\/p>\n

\n Amendments to IPSAS 36, Investments in Associates and Joint
\n Ventures, and IPSAS 41, Financial Instruments | IFAC<\/a>\n <\/p>\n

\n \u30b3\u30fc\u30ca\u30fc\u7de8\u96c6\u62c5\u5f53\u3000\u4f0a\u6fa4\u8ce2\u53f8\u30fb\u8557\u8c37\u7af9\u751f\n <\/p>\n","protected":false},"excerpt":{"rendered":"

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