{"id":603,"date":"2016-04-12T12:00:00","date_gmt":"2016-04-12T03:00:00","guid":{"rendered":"http:\/?p=603"},"modified":"2026-06-18T14:14:09","modified_gmt":"2026-06-18T05:14:09","slug":"vol-23{da515eb896fb65752fba3cf814d24060a3b68c531684e310ee7ab1b3b26dc8d4}e5{da515eb896fb65752fba3cf814d24060a3b68c531684e310ee7ab1b3b26dc8d4}9b{da515eb896fb65752fba3cf814d24060a3b68c531684e310ee7ab1b3b","status":"publish","type":"post","link":"https:\/\/www.jaga-network.org\/?p=603","title":{"rendered":"\u56fd\u969b\u516c\u4f1a\u8a08\u57fa\u6e96\u5be9\u8b70\u4f1a\uff08IPSASB\uff09 2015\u5e7412\u6708\u4f1a\u8b70\u306e\u5831\u544a"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">2015\u5e7412\u67088\u65e5\u304b\u308912\u670811\u65e5\u306b\u30ab\u30ca\u30c0\u306e\u30c8\u30ed\u30f3\u30c8\u306b\u304a\u3044\u3066\u958b\u50ac\u3055\u308c\u305f\u3001\u56fd\u969b\u516c\u4f1a\u8a08\u57fa\u6e96\u5be9\u8b70\u4f1a\uff08IPSASB\uff09\u306e\u4f1a\u8b70\u306e\u5831\u544a\u8a18\u4e8b\u3067\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3053\u306e\u4f1a\u8b70\u3067\u306f\u3001\u4ee5\u4e0b\u306e3\u3064\u306e\u6587\u66f8\u304c\u627f\u8a8d\u3055\u308c\u3001\u305d\u306e\u5f8c\u3044\u305a\u308c\u30822016\u5e741\u6708\u53ca\u30732\u6708\u306b\u516c\u8868\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u516c\u958b\u8349\u6848\u7b2c59\u53f7\u3000\u300eIPSAS\u7b2c25\u53f7\u300e\u5f93\u696d\u54e1\u7d66\u4ed8\u300f\u306e\u4fee\u6b63\u300f<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">( Exposure Draft 59, Amendments to IPSAS 25, Employee Benefits )<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">IPSAS\u7b2c25\u53f7\u306f\u3001\u516c\u52d9\u54e1\u306e\u7d66\u4e0e\u3084\u9000\u8077\u91d1\u7b49\u3092\u6271\u3046\u57fa\u6e96\u3067\u3059\u3002\u56fd\u969b\u4f1a\u8a08\u57fa\u6e96\uff08IAS\uff09\u7b2c19\u53f7\u3092\u57fa\u306b\u4f5c\u6210\u3055\u308c\u3066\u3044\u307e\u3059\u30022008\u5e74\u306eIPSAS\u7b2c25\u53f7\u306e\u516c\u8868\u5f8c\u3001IAS\u7b2c19\u53f7\u306b\u306f\u300c\u56de\u5eca\u30a2\u30d7\u30ed\u30fc\u30c1\u300d\u306e\u5ec3\u6b62\u3001\u300c\u5229\u606f\u7d14\u984d\u30a2\u30d7\u30ed\u30fc\u30c1\u300d\u306e\u63a1\u7528\u306a\u3069\u306e\u6539\u8a02\u304c\u884c\u308f\u308c\u3066\u304a\u308a\u307e\u3059\u3002<br>\u672c\u516c\u958b\u8349\u6848\u306f\u3001IAS\u306e\u8fd1\u5e74\u306e\u6539\u8a02\u3092IPSAS\u7b2c25\u53f7\u306b\u53d6\u308a\u8fbc\u3080\u3053\u3068\u3092\u63d0\u6848\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u516c\u958b\u8349\u6848\u7b2c60\u53f7\u3000\u300e\u516c\u7684\u90e8\u9580\u306e\u7d50\u5408\u300f<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">( Exposure Draft 60, Public Sector Combinations )<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u73fe\u72b6\u3001IPSAS\u306b\u306f\u7d50\u5408\u3092\u6271\u3046\u57fa\u6e96\u306f\u5b58\u5728\u3057\u3066\u304a\u3089\u305a\u3001IPSAS\u9069\u7528\u306b\u3042\u305f\u3063\u3066\u306e\u969c\u5bb3\u306e\u3072\u3068\u3064\u3068\u3055\u308c\u3066\u3044\u307e\u3059\u3002<br>\u672c\u516c\u958b\u8349\u6848\u306f\u4e0a\u8a18\u306e\u8ab2\u984c\u306b\u5bfe\u5fdc\u3057\u3001\u516c\u7684\u90e8\u9580\u306e\u4e3b\u4f53\u306b\u3088\u308b\u3059\u3079\u3066\u306e\u7d50\u5408\u3092\u6271\u3046\u3053\u3068\u3092\u539f\u5247\u3068\u3057\u3066\u3044\u307e\u3059\u3002\u672c\u516c\u958b\u8349\u6848\u3067\u306f\u3001\u516c\u7684\u90e8\u9580\u306e\u7d50\u5408\u3092\u300c\u7d71\u5408\u300d\u3068\u300c\u53d6\u5f97\u300d\u306e\uff12\u3064\u306b\u5927\u304d\u304f\u5206\u985e\u3057\u307e\u3059\u3002<br>\u7d50\u5408\u306e\u5206\u985e\u306b\u3042\u305f\u3063\u3066\u306f\u3001\u307e\u305a\u300c\u652f\u914d\u300d\u306e\u6709\u7121\u3092\u5224\u65ad\u3057\u3001\u7d50\u5408\u524d\u306b\u652f\u914d\u304c\u5b58\u5728\u3057\u306a\u3044\u5834\u5408\u306f\u5f53\u8a72\u7d50\u5408\u3092\u300c\u7d71\u5408\u300d\u3068\u5206\u985e\u3057\u307e\u3059\u3002<br>\u300c\u652f\u914d\u300d\u304c\u5b58\u5728\u3059\u308b\u5834\u5408\u306f\u3001\u5f53\u8a72\u7d50\u5408\u3092\u300c\u53d6\u5f97\u300d\u3068\u5206\u985e\u3059\u308b\u300c\u53cd\u8a3c\u53ef\u80fd\u306a\u63a8\u5b9a\u300d\u304c\u6210\u7acb\u3057\u307e\u3059\u3002<br>\u5bfe\u4fa1\u306e\u6307\u6a19\u3084\u610f\u601d\u6c7a\u5b9a\u306e\u6307\u6a19\u306b\u52a0\u3048\u3066\u7d4c\u6e08\u7684\u5b9f\u8cea\u3092\u7dcf\u5408\u7684\u306b\u52d8\u6848\u3057\u3001\u4e0a\u8a18\u306e\u63a8\u5b9a\u304c\u53cd\u8a3c\u3055\u308c\u308b\uff08\uff1d\u300c\u7d71\u5408\u300d\u306b\u306a\u308b\uff09\u304b\u5426\u304b\u3092\u6700\u7d42\u7684\u306b\u691c\u8a0e\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u300c\u7d71\u5408\u300d\u3068\u5206\u985e\u3055\u308c\u305f\u7d50\u5408\u306f\u300c\u4fee\u6b63\u6301\u5206\u30d7\u30fc\u30ea\u30f3\u30b0\u6cd5\u300d\u3092\u9069\u7528\u3057\u3001\u5e33\u7c3f\u4fa1\u984d\u3067\u7d50\u5408\u3057\u307e\u3059\u3002<br>\u300c\u53d6\u5f97\u300d\u3068\u5206\u985e\u3055\u308c\u305f\u7d50\u5408\u306f\u300c\u53d6\u5f97\u6cd5\u300d\u3092\u9069\u7528\u3057\u3001\u6642\u4fa1\uff08\u516c\u6b63\u4fa1\u5024\uff09\u3067\u7d50\u5408\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u516c\u958b\u8349\u6848\u7b2c61\u53f7\u300e\u73fe\u91d1\u4e3b\u7fa9\u4f1a\u8a08\u306b\u3088\u308b\u8ca1\u52d9\u5831\u544a\uff08\u73fe\u91d1\u4e3b\u7fa9IPSAS\uff09\u306e\u4fee\u6b63\u300f<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">( Exposure Draft 61, Amendments to Financial Reporting under the Cash<br>Basis of Accounting (the Cash Basis IPSAS) )<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">IPSAS\u306b\u306f\u5927\u304d\u304f\u767a\u751f\u4e3b\u7fa9\u306eIPSAS\u3068\u73fe\u91d1\u4e3b\u7fa9\u306eIPSAS\u304c\u3042\u308a\u307e\u3059\u3002<br>\u73fe\u91d1\u4e3b\u7fa9\u306eIPSAS\u306f\u3001\u767a\u751f\u4e3b\u7fa9IPSAS\u9069\u7528\u306e\u4e2d\u9593\u70b9\u3068\u3057\u3066\u4f4d\u7f6e\u3065\u3051\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u307e\u305f\u30012003\u5e74\u306e\u767a\u884c\u4ee5\u6765\u3001\u5927\u304d\u306a\u4fee\u6b63\u304c\u884c\u308f\u308c\u3066\u304a\u3089\u305a\u3001\u9069\u7528\u304c\u4f4e\u8abf\u3067\u3042\u308b\u3053\u3068\u304c\u8ab2\u984c\u3068\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u672c\u516c\u958b\u8349\u6848\u306f\u3001\u4e3b\u8981\u306a\u9069\u7528\u4e0a\u306e\u969c\u5bb3\u3068\u8003\u3048\u3089\u308c\u308b\u3001\u300c\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u4f5c\u6210\u300d\u7b49\u306e\u8981\u6c42\u4e8b\u9805\u3092\u7de9\u548c\u3059\u308b\u3053\u3068\u3092\u63d0\u6848\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">2. \u95a2\u9023\u30ea\u30f3\u30af\u7b49<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\"><a href=\"http:\/\/www.hp.jicpa.or.jp\/ippan\/ITI\/2016\/20160323qde.html\" target=\"_blank\" rel=\"noreferrer noopener\">\u56fd\u969b\u516c\u4f1a\u8a08\u57fa\u6e96\u5be9\u8b70\u4f1a\uff08IPSASB\uff092015\u5e7412\u6708\u4f1a\u8b70\u306e\u5831\u544a |<br>\u65e5\u672c\u516c\u8a8d\u4f1a\u8a08\u58eb\u5354\u4f1a<\/a><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8a18\u4e8b\u51fa\u5178\uff1a\u65e5\u672c\u516c\u8a8d\u4f1a\u8a08\u5354\u4f1a\u3000Web\u30b5\u30a4\u30c8\uff0d\u56fd\u969b\u52d5\u5411\u7d39\u4ecb<br>\u6dfb\u4ed8\u8a18\u4e8b\u306e\u7121\u65ad\u8907\u88fd\u30fb\u8ee2\u7528\u30fb\u516c\u958b\u3001\u7b2c\u4e09\u8005\u4f7f\u7528\u3092\u7981\u6b62\u3059\u308b\u3002<\/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>2015\u5e7412\u67088\u65e5\u304b\u308912\u670811\u65e5\u306b\u30ab\u30ca\u30c0\u306e\u30c8\u30ed\u30f3\u30c8\u306b\u304a\u3044\u3066\u958b\u50ac\u3055\u308c\u305f\u3001\u56fd\u969b\u516c\u4f1a\u8a08\u57fa\u6e96\u5be9\u8b70\u4f1a\uff08IPSASB\uff09\u306e\u4f1a\u8b70\u306e\u5831\u544a\u8a18\u4e8b\u3067\u3059\u3002 \u3053\u306e\u4f1a\u8b70\u3067\u306f\u3001\u4ee5\u4e0b\u306e3\u3064\u306e\u6587\u66f8\u304c\u627f\u8a8d\u3055\u308c\u3001\u305d\u306e\u5f8c\u3044\u305a\u308c\u30822016\u5e741\u6708\u53ca\u30732\u6708\u306b\u516c\u8868\u3055 [&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-603","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\/603","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=603"}],"version-history":[{"count":3,"href":"https:\/\/www.jaga-network.org\/index.php?rest_route=\/wp\/v2\/posts\/603\/revisions"}],"predecessor-version":[{"id":916,"href":"https:\/\/www.jaga-network.org\/index.php?rest_route=\/wp\/v2\/posts\/603\/revisions\/916"}],"wp:attachment":[{"href":"https:\/\/www.jaga-network.org\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=603"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.jaga-network.org\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=603"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.jaga-network.org\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=603"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}