{"id":617,"date":"2015-09-28T12:00:00","date_gmt":"2015-09-28T03:00:00","guid":{"rendered":"http:\/?p=617"},"modified":"2026-06-18T14:14:09","modified_gmt":"2026-06-18T05:14:09","slug":"vol-9ipsasb{da515eb896fb65752fba3cf814d24060a3b68c531684e310ee7ab1b3b26dc8d4}e6{da515eb896fb65752fba3cf814d24060a3b68c531684e310ee7ab1b3b26dc8d4}a6{da515eb896fb65752fba3cf814d24060a3b68c531684e310ee7a","status":"publish","type":"post","link":"https:\/\/www.jaga-network.org\/?p=617","title":{"rendered":"IPSASB\u6982\u5ff5\u30d5\u30ec\u30fc\u30e0\u30ef\u30fc\u30af\u306e\u4eee\u8a33\u3068\u89e3\u8aac"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">\u516c\u7684\u90e8\u9580\u306e\u4e3b\u4f53\u306b\u3088\u308b\u4e00\u822c\u76ee\u7684\u8ca1\u52d9\u5831\u544a\u306e\u6982\u5ff5\u30d5\u30ec\u30fc\u30e0\u30ef\u30fc\u30af\uff08The<br>Conceptual Framework for General Purpose Financial Reporting by Public<br>Sector Entities\uff09\uff08\u539f\u6587\u516c\u8868\uff1a2014 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class=\"wp-block-heading\">\u7b2c\uff12\u7ae0\uff1a\u4e00\u822c\u76ee\u7684\u8ca1\u52d9\u5831\u544a\u306e\u76ee\u7684\u53ca\u3073\u5229\u7528\u8005<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u3000\u516c\u7684\u90e8\u9580\u306e\u4e3b\u4f53\u306e\u8ca1\u52d9\u5831\u544a\u306e\u76ee\u7684\u306f\u3001\u300c\u8aac\u660e\u8cac\u4efb\u76ee\u7684\u300d\u53ca\u3073\u300c\u610f\u601d\u6c7a\u5b9a\u76ee\u7684\u300d\u306b\u5411\u3051\u3066\u3001\u4e00\u822c\u76ee\u7684\u8ca1\u52d9\u5831\u544a\uff08GPFR\uff09\u306e\u5229\u7528\u8005\u306b\u6709\u7528\u306a\u3001\u4e3b\u4f53\u306b\u95a2\u3059\u308b\u60c5\u5831\u3092\u63d0\u4f9b\u3059\u308b\u3053\u3068\u3067\u3042\u308b\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3000GPFR\u306e\u4e3b\u8981\u306a\u5229\u7528\u8005\u306f\u3001\u300c\u30b5\u30fc\u30d3\u30b9\u53d7\u9818\u8005\u300d\u3068\u300c\u8cc7\u6e90\u63d0\u4f9b\u8005\u300d\u3001\u53ca\u3073\u305d\u308c\u305e\u308c\u306e\u4ee3\u8868\u8005\u3067\u3042\u308b\u3002\u5e02\u6c11\u306f\u4e0a\u8a18\u306e\u53cc\u65b9\u306b\u8a72\u5f53\u3059\u308b\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u7b2c\uff13\u7ae0\uff1a\u8cea\u7684\u7279\u6027<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u3000GPFR\u306b\u542b\u307e\u308c\u308b\u60c5\u5831\u306e\u300c\u8cea\u7684\u7279\u6027\u300d\u3068\u306f\u3001\u305d\u306e\u60c5\u5831\u3092\u5229\u7528\u8005\u306b\u6709\u7528\u306a\u3082\u306e\u306b\u3057\u3001\u8ca1\u52d9\u5831\u544a\u306e\u76ee\u7684\uff08\u610f\u601d\u6c7a\u5b9a\u30fb\u8aac\u660e\u8cac\u4efb\uff09\u306e\u9054\u6210\u3092\u652f\u3048\u308b\u5c5e\u6027\u3067\u3042\u308b\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3000\u516c\u7684\u90e8\u9580\u306e\u4e3b\u4f53\u306eGPFR\u306b\u542b\u307e\u308c\u308b\u60c5\u5831\u306e\u300c\u8cea\u7684\u7279\u6027\u300d\u306f\u3001\u300c\u76ee\u7684\u9069\u5408\u6027\u300d\u3001\u300c\u5fe0\u5b9f\u306a\u8868\u73fe\u300d\u3001\u300c\u7406\u89e3\u53ef\u80fd\u6027\u300d\u3001\u300c\u9069\u6642\u6027\u300d\u3001\u300c\u6bd4\u8f03\u53ef\u80fd\u6027\u300d\u53ca\u3073\u300c\u691c\u8a3c\u53ef\u80fd\u6027\u300d\u306e\uff16\u3064\u3067\u3042\u308b\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u7b2c\uff14\u7ae0\uff1a\u5831\u544a\u4e3b\u4f53<\/h3>\n\n\n\n<p 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class=\"wp-block-paragraph\"><a href=\"http:\/\/www.hp.jicpa.or.jp\/ippan\/ITI\/2015\/ipsasb.html\" target=\"_blank\" rel=\"noreferrer noopener\">IPSASB\u6982\u5ff5\u30d5\u30ec\u30fc\u30e0\u30ef\u30fc\u30af\u306e\u89e3\u8aac\u2460 |<br>\u65e5\u672c\u516c\u8a8d\u4f1a\u8a08\u58eb\u5354\u4f1a<\/a><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><a href=\"http:\/\/www.hp.jicpa.or.jp\/ippan\/ITI\/2015\/ipsasb_1.html\" target=\"_blank\" rel=\"noreferrer noopener\">IPSASB\u6982\u5ff5\u30d5\u30ec\u30fc\u30e0\u30ef\u30fc\u30af\u306e\u89e3\u8aac\u2461 |<br>\u65e5\u672c\u516c\u8a8d\u4f1a\u8a08\u58eb\u5354\u4f1a<\/a><\/p>\n\n\n\n<p 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