{"id":583,"date":"2018-02-08T12:00:00","date_gmt":"2018-02-08T03:00:00","guid":{"rendered":"http:\/?p=583"},"modified":"2026-06-18T14:14:09","modified_gmt":"2026-06-18T05:14:09","slug":"vol-42{da515eb896fb65752fba3cf814d24060a3b68c531684e310ee7ab1b3b26dc8d4}e3{da515eb896fb65752fba3cf814d24060a3b68c531684e310ee7ab1b3b26dc8d4}82{da515eb896fb65752fba3cf814d24060a3b68c531684e310ee7ab1b3b","status":"publish","type":"post","link":"https:\/\/www.jaga-network.org\/?p=583","title":{"rendered":"\u30b3\u30f3\u30b5\u30eb\u30c6\u30fc\u30b7\u30e7\u30f3\u30fb\u30da\u30fc\u30d1\u30fc\u300c\u53ce\u76ca\u53ca\u3073\u975e\u4ea4\u63db\u8cbb\u7528\u300d\u306e\u89e3\u8aac"},"content":{"rendered":"

\n 2017\u5e748\u6708\u306b\u516c\u8868\u3055\u308c\u305f\u30b3\u30f3\u30b5\u30eb\u30c6\u30fc\u30b7\u30e7\u30f3\u30fb\u30da\u30fc\u30d1\u30fc\u300c\u53ce\u76ca\u53ca\u3073\u975e\u4ea4\u63db\u8cbb\u7528\u300d\u306e\u89e3\u8aac\u3067\u3059\u3002\n <\/p>\n

\n \u73fe\u884c\u306eIPSAS\u306e\u53ce\u76ca\u57fa\u6e96\u306b\u306f\u3001\u7a0e\u53ce\u306a\u3069\u306e\u975e\u4ea4\u63db\u53ce\u76ca\u3092\u6271\u3046IPSAS\u7b2c23\u53f7\u3068\u3001\u6c11\u9593\u4f01\u696d\u306e\u58f2\u4e0a\u3068\u540c\u69d8\u306e\u4ea4\u63db\u53ce\u76ca\u3092\u6271\u3046IPSAS\u7b2c9\u53f7\u306e2\u3064\u306e\u57fa\u6e96\u304c\u3042\u308a\u307e\u3059\u3002\n <\/p>\n

\n
\n
\u2460<\/dt>\n
\n IPSAS\u7b2c23\u53f7\u306b\u306f\u3001\u8907\u6570\u5e74\u5ea6\u306b\u308f\u305f\u308b\u88dc\u52a9\u91d1\u306e\u53ce\u76ca\u8a08\u4e0a\u6642\u671f\uff08\u4e00\u62ec\u8a08\u4e0a\u304b\u5206\u5272\u8a08\u4e0a\u304b\uff09\u306b\u3064\u3044\u3066\u3001\u4f7f\u7528\u3059\u308b\u5e74\u5ea6\u304c\u5f8c\u5e74\u306e\u5834\u5408\u3067\u3082\u88dc\u52a9\u91d1\u53d7\u9818\u6642\u306b\u4e00\u62ec\u53ce\u76ca\u8a08\u4e0a\u3092\u4f59\u5100\u306a\u304f\u3055\u308c\u308b\u5834\u5408\u304c\u3042\u308b\u305f\u3081\u3001\u5b9f\u52d9\u4e0a\u306e\u4e0d\u6e80\u304c\u751f\u3058\u3066\u3044\u307e\u3059\u3002\u307e\u305f\u3001\u975e\u4ea4\u63db\u3068\u4ea4\u63db\u306e\u5883\u76ee\u304c\u3042\u3044\u307e\u3044\u306a\u3053\u3068\u3082\u3001\u5b9f\u52d9\u4e0a\u306e\u554f\u984c\u70b9\u3068\u3055\u308c\u3066\u3044\u307e\u3059\u3002\n <\/dd>\n
\u2461<\/dt>\n
\n IPSAS\u7b2c9\u53f7\u306f\u3001IAS\u7b2c18\u53f7\u306b\u57fa\u3065\u3044\u3066\u3044\u307e\u3059\u3002IAS\u7b2c18\u53f7\u306b\u4ee3\u308f\u308bIFRS\u7b2c15\u53f7\u304c\u516c\u8868\u3055\u308c\u305f\u305f\u3081\u3001\u3053\u3061\u3089\u306fIFRS\u3068\u306e\u6574\u5408\u6027\u78ba\u4fdd\u306e\u5fc5\u8981\u6027\u304c\u751f\u3058\u3066\u3044\u307e\u3059\u3002\n <\/dd>\n
\u2462<\/dt>\n
\n \u8cbb\u7528\u5074\u306b\u3082\u554f\u984c\u304c\u3042\u308a\u307e\u3059\u3002\u53ce\u76ca\u5074\u3068\u7570\u306a\u308a\u3001\u8cbb\u7528\u5074\u306b\u306f\u5c02\u7528\u306eIPSAS\u57fa\u6e96\u304c\u5b58\u5728\u3057\u307e\u305b\u3093\u3002\u88dc\u52a9\u91d1\u8cbb\u7528\u7b49\u306e\u975e\u4ea4\u63db\u8cbb\u7528\u306f\u516c\u7684\u90e8\u9580\u7279\u6709\u306e\u8ad6\u70b9\u3067\u3042\u308a\u3001\u30cb\u30fc\u30ba\u304c\u9ad8\u3044\u305f\u3081\u5c02\u7528\u306e\u30ac\u30a4\u30c0\u30f3\u30b9\u3092\u691c\u8a0e\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3057\u305f\u3002\n <\/dd>\n
\u2463<\/dt>\n
\n 2014\u5e74\u306b\u516c\u8868\u3055\u308c\u305fIPSASB\u306e\u300c\u6982\u5ff5\u30d5\u30ec\u30fc\u30e0\u30ef\u30fc\u30af\u300d\u3068\u306e\u6574\u5408\u6027\u3082\u78ba\u4fdd\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\n <\/dd>\n<\/dl><\/div>\n

\n \u4e0a\u8a18\u306e\u3088\u3046\u306a\u69d8\u3005\u306a\u30cb\u30fc\u30ba\u306b\u4e00\u62ec\u3057\u3066\u5bfe\u5fdc\u3059\u308b\u306e\u304c\u3001\u4eca\u56de\u516c\u8868\u3055\u308c\u305f\u30b3\u30f3\u30b5\u30eb\u30c6\u30fc\u30b7\u30e7\u30f3\u30fb\u30da\u30fc\u30d1\u30fc\u306b\u306a\u308a\u307e\u3059\u3002\n <\/p>\n

\n \u3053\u306e\u30b3\u30f3\u30b5\u30eb\u30c6\u30fc\u30b7\u30e7\u30f3\u30fb\u30da\u30fc\u30d1\u30fc\u3067\u306f\u3001\u53ce\u76ca\u30923\u7a2e\u985e\u306b\u533a\u5206\u3057\u3001\u305d\u308c\u305e\u308c\u306b\u5408\u3063\u305f\u4f1a\u8a08\u30ac\u30a4\u30c0\u30f3\u30b9\u3092\u5b9a\u3081\u308b\u3053\u3068\u3092\u63d0\u6848\u3057\u3066\u3044\u307e\u3059\u3002\n <\/p>\n

\n
\n
\u30ab\u30c6\u30b4\u30ea\u30fcA<\/dt>\n
\n \u7a0e\u91d1\u3084\u4ed8\u5e2f\u6761\u4ef6\u306e\u306a\u3044\u88dc\u52a9\u91d1\u306a\u3069\u306e\u53ce\u76ca\u306b\u306f\u3001\u73fe\u884cIPSAS\u7b2c23\u53f7\u306e\u6539\u826f\u7248\u3068\u306a\u308b\u57fa\u6e96\n <\/dd>\n
\u30ab\u30c6\u30b4\u30ea\u30fcB<\/dt>\n
\n \u4ed8\u5e2f\u6761\u4ef6\u4ed8\u304d\u306e\u88dc\u52a9\u91d1\u306a\u3069\u306e\u53ce\u76ca\u306b\u306f\u3001IPSAS\u7b2c23\u53f7\u6539\u8a02\u7248\u304b\u3001\u516c\u7684\u90e8\u9580\u7528\u306e\u5c65\u884c\u7fa9\u52d9\u30a2\u30d7\u30ed\u30fc\u30c1\u306b\u57fa\u3065\u304f\u65b0\u57fa\u6e96\u306e\u3044\u305a\u308c\u304b\n <\/dd>\n
\u30ab\u30c6\u30b4\u30ea\u30fcC<\/dt>\n
\u5c65\u884c\u7fa9\u52d9\u3092\u4f34\u3046\u53ce\u76ca\u306b\u306f\u3001IFRS\u7b2c15\u53f7\u3068\u540c\u69d8\u306e\u65b0\u57fa\u6e96<\/dd>\n<\/dl><\/div>\n

\u8cbb\u7528\u5074\u306b\u3082\u3001\u53ce\u76ca\u3068\u93e1\u5408\u308f\u305b\u306b\u306a\u308b2\u3064\u306e\u8003\u3048\u65b9\u3092\u7528\u610f\u3057\u3066\u3044\u307e\u3059\u3002<\/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\u30b3\u30f3\u30b5\u30eb\u30c6\u30fc\u30b7\u30e7\u30f3\u30fb\u30da\u30fc\u30d1\u30fc\u300c\u53ce\u76ca\u53ca\u3073\u975e\u4ea4\u63db\u8cbb\u7528\u306e\u4f1a\u8a08\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":"

2017\u5e748\u6708\u306b\u516c\u8868\u3055\u308c\u305f\u30b3\u30f3\u30b5\u30eb\u30c6\u30fc\u30b7\u30e7\u30f3\u30fb\u30da\u30fc\u30d1\u30fc\u300c\u53ce\u76ca\u53ca\u3073\u975e\u4ea4\u63db\u8cbb\u7528\u300d\u306e\u89e3\u8aac\u3067\u3059\u3002 \u73fe\u884c\u306eIPSAS\u306e\u53ce\u76ca\u57fa\u6e96\u306b\u306f\u3001\u7a0e\u53ce\u306a\u3069\u306e\u975e\u4ea4\u63db\u53ce\u76ca\u3092\u6271\u3046IPSAS\u7b2c23\u53f7\u3068\u3001\u6c11\u9593\u4f01\u696d\u306e\u58f2\u4e0a\u3068\u540c\u69d8\u306e\u4ea4\u63db\u53ce\u76ca\u3092\u6271\u3046IPSAS\u7b2c9 […]<\/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-583","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\/583","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=583"}],"version-history":[{"count":1,"href":"https:\/\/www.jaga-network.org\/index.php?rest_route=\/wp\/v2\/posts\/583\/revisions"}],"predecessor-version":[{"id":832,"href":"https:\/\/www.jaga-network.org\/index.php?rest_route=\/wp\/v2\/posts\/583\/revisions\/832"}],"wp:attachment":[{"href":"https:\/\/www.jaga-network.org\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=583"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.jaga-network.org\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=583"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.jaga-network.org\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=583"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}