{"id":588,"date":"2017-12-25T12:00:00","date_gmt":"2017-12-25T03:00:00","guid":{"rendered":"http:\/?p=588"},"modified":"2026-06-18T14:14:09","modified_gmt":"2026-06-18T05:14:09","slug":"vol-37ipsas{da515eb896fb65752fba3cf814d24060a3b68c531684e310ee7ab1b3b26dc8d4}e7{da515eb896fb65752fba3cf814d24060a3b68c531684e310ee7ab1b3b26dc8d4}ac{da515eb896fb65752fba3cf814d24060a3b68c531684e310ee7a","status":"publish","type":"post","link":"https:\/\/www.jaga-network.org\/?p=588","title":{"rendered":"IPSAS\u7b2c40\u53f7\u300c\u516c\u7684\u90e8\u9580\u306e\u7d50\u5408\u300d\u306e\u89e3\u8aac"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">2017\u5e741\u6708\u306b\u516c\u8868\u3055\u308c\u305fIPSAS\u7b2c40\u53f7\u300c\u516c\u7684\u90e8\u9580\u306e\u7d50\u5408\u300d\u306e\u89e3\u8aac\u3067\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u516c\u7684\u90e8\u9580\u306b\u304a\u3051\u308b\u4e8b\u696d\u306e\u7d50\u5408\u3067\u306f\u3001\u6c11\u9593\u3068\u306f\u7570\u306a\u308a\u3001\u5bfe\u7b49\u5408\u4f75\u304c\u5e83\u304f\u884c\u308f\u308c\u3066\u3044\u307e\u3059\u3002\u6211\u304c\u56fd\u3067\u3082\u81ea\u6cbb\u4f53\u5408\u4f75\u306f\u5bfe\u7b49\u5408\u4f75\u306e\u5f62\u5f0f\u3067\u3059\u3002\u307e\u305f\u3001\u516c\u7684\u90e8\u9580\u3067\u306f\u5171\u901a\u652f\u914d\u4e0b\u306e\u7d50\u5408\u3082\u5e83\u304f\u884c\u308f\u308c\u3066\u304a\u308a\u3001\u3044\u305a\u308c\u3082IFRS\u7b2c3\u53f7\u300c\u4f01\u696d\u7d50\u5408\u300d\u3067\u306f\u6271\u3063\u3066\u3044\u306a\u3044\u5185\u5bb9\u3067\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">IPSAS\u7b2c40\u53f7\u3067\u306f\u3001\u516c\u7684\u90e8\u9580\u306e\u7d50\u5408\u3092\u3001\u5927\u304d\u304f\u7d71\u5408\uff08amalgamation\uff09\u3068\u53d6\u5f97\uff08acquisition\uff09\u306e2\u7a2e\u985e\u306b\u533a\u5206\u3057\u3001\u7d71\u5408\u306e\u5834\u5408\u306b\u306f\u5e33\u7c3f\u4fa1\u984d\u3067\u7d50\u5408\u3057\u3001\u53d6\u5f97\u306e\u5834\u5408\u306b\u306f\u516c\u6b63\u4fa1\u5024\u3067\u7d50\u5408\u3059\u308b\u3053\u3068\u3092\u63d0\u6848\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">IIFRS\u7b2c3\u53f7\u3068\u306e\u9055\u3044\u306f\u3001\u7d50\u5408\u3092\u7d71\u5408\u3068\u53d6\u5f97\u306e\u3069\u3061\u3089\u306b\u5206\u985e\u3059\u308b\u304b\u306e\u5224\u65ad\u306b\u591a\u304f\u306e\u30da\u30fc\u30b8\u3092\u5272\u3044\u3066\u3044\u308b\u3053\u3068\u3068\u3001\u7d71\u5408\u306b\u95a2\u3059\u308b\u8981\u6c42\u4e8b\u9805\u3084\u4f8b\u793a\u3092\u65b0\u305f\u306b\u5b9a\u3081\u3066\u3044\u308b\u3053\u3068\u3067\u3059\u3002\u53d6\u5f97\u306b\u95a2\u3059\u308b\u8981\u6c42\u4e8b\u9805\u3084\u4f8b\u793a\u306f\u3001\u307b\u307cIFRS\u7b2c3\u53f7\u3068\u540c\u69d8\u306b\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u306a\u304a\u3001\u308f\u304c\u56fd\u306e\u653f\u5e9c\u4f1a\u8a08\u3067\u306f\u307e\u3060\u7d50\u5408\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u306f\u5b9a\u3081\u3089\u308c\u3066\u304a\u308a\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u95a2\u9023\u30ea\u30f3\u30af\u7b49<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\"><a href=\"http:\/\/www.hp.jicpa.or.jp\/ippan\/ITI\/2018\/20180123wce.html\" target=\"_blank\" rel=\"noreferrer noopener\">\u3010IPSASB\u3011IPSAS\u7b2c40\u53f7\u300c\u516c\u7684\u90e8\u9580\u306e\u7d50\u5408\u300d\u306e\u516c\u8868\u306b\u3064\u3044\u3066 |<br>\u65e5\u672c\u516c\u8a8d\u4f1a\u8a08\u58eb\u5354\u4f1a<\/a><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u30b3\u30fc\u30ca\u30fc\u7de8\u96c6\u62c5\u5f53\u3000\u4f0a\u6fa4\u8ce2\u53f8\u30fb\u8557\u8c37\u7af9\u751f<\/p>\n","protected":false},"excerpt":{"rendered":"<p>2017\u5e741\u6708\u306b\u516c\u8868\u3055\u308c\u305fIPSAS\u7b2c40\u53f7\u300c\u516c\u7684\u90e8\u9580\u306e\u7d50\u5408\u300d\u306e\u89e3\u8aac\u3067\u3059\u3002 \u516c\u7684\u90e8\u9580\u306b\u304a\u3051\u308b\u4e8b\u696d\u306e\u7d50\u5408\u3067\u306f\u3001\u6c11\u9593\u3068\u306f\u7570\u306a\u308a\u3001\u5bfe\u7b49\u5408\u4f75\u304c\u5e83\u304f\u884c\u308f\u308c\u3066\u3044\u307e\u3059\u3002\u6211\u304c\u56fd\u3067\u3082\u81ea\u6cbb\u4f53\u5408\u4f75\u306f\u5bfe\u7b49\u5408\u4f75\u306e\u5f62\u5f0f\u3067\u3059\u3002\u307e\u305f\u3001\u516c\u7684\u90e8\u9580\u3067\u306f\u5171\u901a\u652f [&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":[12,27,10],"tags":[],"class_list":["post-588","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\/588","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=588"}],"version-history":[{"count":3,"href":"https:\/\/www.jaga-network.org\/index.php?rest_route=\/wp\/v2\/posts\/588\/revisions"}],"predecessor-version":[{"id":882,"href":"https:\/\/www.jaga-network.org\/index.php?rest_route=\/wp\/v2\/posts\/588\/revisions\/882"}],"wp:attachment":[{"href":"https:\/\/www.jaga-network.org\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=588"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.jaga-network.org\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=588"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.jaga-network.org\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=588"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}