{"id":581,"date":"2018-03-28T12:00:00","date_gmt":"2018-03-28T03:00:00","guid":{"rendered":"http:\/?p=581"},"modified":"2026-06-18T14:14:09","modified_gmt":"2026-06-18T05:14:09","slug":"vol-44{da515eb896fb65752fba3cf814d24060a3b68c531684e310ee7ab1b3b26dc8d4}e5{da515eb896fb65752fba3cf814d24060a3b68c531684e310ee7ab1b3b26dc8d4}85{da515eb896fb65752fba3cf814d24060a3b68c531684e310ee7ab1b3b","status":"publish","type":"post","link":"https:\/\/www.jaga-network.org\/?p=581","title":{"rendered":"\u516c\u958b\u8349\u6848\u7b2c63\u53f7\u300c\u793e\u4f1a\u7d66\u4ed8\u300d\u306e\u89e3\u8aac"},"content":{"rendered":"

\n IPSASB\u3067\u306f\u3001\u9577\u5e74\u306b\u308f\u305f\u308a\u516c\u7684\u5e74\u91d1\u7b49\u306e\u8ca0\u50b5\u3092\u6271\u3046\u793e\u4f1a\u7d66\u4ed8\u306e\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u306b\u53d6\u308a\u7d44\u3093\u3067\u3044\u307e\u3059\u3002\u672c\u516c\u958b\u8349\u6848\u306f\u305d\u306e\u4e2d\u9593\u7684\u306a\u6210\u679c\u7269\u3067\u3001\u30b3\u30e1\u30f3\u30c8\u30923\u6708\u672b\u307e\u3067\u52df\u96c6\u3057\u3001\u5e74\u5185\u306e\u57fa\u6e96\u66f8\u627f\u8a8d\u3092\u76ee\u6307\u3057\u3066\u3044\u307e\u3059\u3002\n <\/p>\n

\n \u672c\u516c\u958b\u8349\u6848\u306f\u3001\u653f\u5e9c\u306e\u652f\u51fa\u306b\u304a\u3044\u3066\u975e\u5e38\u306b\u91cd\u8981\u306a\u3001\u516c\u7684\u5e74\u91d1\u3084\u751f\u6d3b\u4fdd\u8b77\u306a\u3069\u793e\u4f1a\u7d66\u4ed8\u306b\u95a2\u3059\u308b\u653f\u5e9c\u5074\u306e\u4f1a\u8a08\u51e6\u7406\u3092\u6271\u3046\u57fa\u6e96\u306e\u516c\u958b\u8349\u6848\u3067\u3059\u3002\n <\/p>\n

\uff11\uff0e\u793e\u4f1a\u7d66\u4ed8\u306e\u5b9a\u7fa9<\/h3>\n

\n \u672c\u57fa\u6e96\u306b\u304a\u3051\u308b\u793e\u4f1a\u7d66\u4ed8\u306e\u5b9a\u7fa9\u306f\u3001\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3059\u3002\u5b9a\u7fa9\u7bc4\u56f2\u3092\u72ed\u304f\u7d5e\u308a\u3001\u57fa\u6e96\u5316\u306e\u30cf\u30fc\u30c9\u30eb\u3092\u4e0b\u3052\u308b\u3053\u3068\u3092\u610f\u56f3\u3057\u3066\u3044\u307e\u3059\u3002\n <\/p>\n

\u793e\u4f1a\u7d66\u4ed8\u3068\u306f\u3001<\/p>\n

\n
\n
(a)<\/dt>\n
\n \u9069\u683c\u898f\u6e96\u3092\u6e80\u305f\u3059\u7279\u5b9a\u306e\u500b\u4eba\u53ca\u3073\uff08\u53c8\u306f\uff09\u5bb6\u8a08\u306b\u63d0\u4f9b\u3055\u308c\u3001\n <\/dd>\n
(b)<\/dt>\n
\n \u793e\u4f1a\u30ea\u30b9\u30af\u306e\u5f71\u97ff\u3092\u7de9\u548c\u3057\u3001\n <\/dd>\n
(c)<\/dt>\n
\n \u793e\u4f1a\u5168\u4f53\u306e\u30cb\u30fc\u30ba\u306b\u5bfe\u5fdc\u3059\u308b\u3082\u306e\u3067\u3042\u308b\u3082\u306e\u306e\u3046\u3061\u3001\n <\/dd>\n
(d)<\/dt>\n
\n \u666e\u904d\u7684\u306b\u5229\u7528\u53ef\u80fd\u306a\u30b5\u30fc\u30d3\u30b9\u3067\u306f\u306a\u3044\u3082\u306e\u3092\u3044\u3046\u3002\n <\/dd>\n<\/dl><\/div>\n

\uff12\uff0e\u793e\u4f1a\u7d66\u4ed8\u306b\u95a2\u3059\u308b\u8ca0\u50b5\u306e\u8a8d\u8b58\u6642\u70b9<\/h3>\n

\n \u307e\u305f\u3001\u3044\u3064\u516c\u7684\u5e74\u91d1\u7b49\u306e\u8ca0\u50b5\u3092\u8a08\u4e0a\uff08\u8a8d\u8b58\uff09\u3059\u308b\u3079\u304d\u304b\u306b\u3064\u3044\u3066\u3001\u300c\u6b21\u56de\u306e\u7d66\u4ed8\u306e\u9069\u683c\u898f\u6e96\u3092\u6e80\u305f\u3057\u305f\u6642\u70b9\u300d\u3068\u3059\u308b\u3053\u3068\u3092\u63d0\u6848\u3057\u3066\u3044\u307e\u3059\u3002
\n \u6211\u304c\u56fd\u306e\u516c\u7684\u5e74\u91d1\u306b\u5f53\u3066\u306f\u3081\u308b\u306a\u3089\u3070\u3001\u5236\u5ea6\u306b\u52a0\u5165\u3057\u4fdd\u967a\u6599\u3092\u7d0d\u3081\u305f\u671f\u9593\u3068\u3001\u53d7\u7d66\u958b\u59cb\u5e74\u9f62\u306e\u53cc\u65b9\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3057\u3001\u304b\u3064\u751f\u5b58\u3057\u3066\u3044\u308b\u5236\u5ea6\u52a0\u5165\u8005\u306f\u3001\u6b21\u56de\u306e\u7d66\u4ed8\u3092\u53d7\u7d66\u3059\u308b\u8cc7\u683c\u3092\u6709\u3057\u307e\u3059\u3002\u4f1a\u8a08\u4e0a\u306f\u3001\u305d\u306e\u6b21\u56de\u5206\u3060\u3051\u3092\u8ca0\u50b5\u306b\u8a8d\u8b58\u3059\u308b\u3001\u3068\u3044\u3046\u3053\u3068\u306b\u306a\u308a\u307e\u3059\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 \u516c\u958b\u8349\u6848
\n \u7b2c63\u53f7\u300c\u793e\u4f1a\u7d66\u4ed8\u300d\u306e\u516c\u8868\u306b\u3064\u3044\u3066 | \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\uff09\u516c\u958b\u8349\u6848\u7b2c63\u53f7\u300c\u793e\u4f1a\u7d66\u4ed8\u300d\u306e\u89e3\u8aac
\n | \u65e5\u672c\u516c\u8a8d\u4f1a\u8a08\u58eb\u5354\u4f1a<\/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":"

IPSASB\u3067\u306f\u3001\u9577\u5e74\u306b\u308f\u305f\u308a\u516c\u7684\u5e74\u91d1\u7b49\u306e\u8ca0\u50b5\u3092\u6271\u3046\u793e\u4f1a\u7d66\u4ed8\u306e\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u306b\u53d6\u308a\u7d44\u3093\u3067\u3044\u307e\u3059\u3002\u672c\u516c\u958b\u8349\u6848\u306f\u305d\u306e\u4e2d\u9593\u7684\u306a\u6210\u679c\u7269\u3067\u3001\u30b3\u30e1\u30f3\u30c8\u30923\u6708\u672b\u307e\u3067\u52df\u96c6\u3057\u3001\u5e74\u5185\u306e\u57fa\u6e96\u66f8\u627f\u8a8d\u3092\u76ee\u6307\u3057\u3066\u3044\u307e\u3059\u3002 \u672c\u516c\u958b\u8349\u6848\u306f\u3001\u653f\u5e9c\u306e\u652f\u51fa\u306b\u304a […]<\/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":[12,27,10],"tags":[],"class_list":["post-581","post","type-post","status-publish","format-standard","hentry","category-ipsas","category-jaga","category-news"],"_links":{"self":[{"href":"https:\/\/www.jaga-network.org\/index.php?rest_route=\/wp\/v2\/posts\/581","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=581"}],"version-history":[{"count":1,"href":"https:\/\/www.jaga-network.org\/index.php?rest_route=\/wp\/v2\/posts\/581\/revisions"}],"predecessor-version":[{"id":830,"href":"https:\/\/www.jaga-network.org\/index.php?rest_route=\/wp\/v2\/posts\/581\/revisions\/830"}],"wp:attachment":[{"href":"https:\/\/www.jaga-network.org\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=581"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.jaga-network.org\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=581"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.jaga-network.org\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=581"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}