{"id":6214,"date":"2021-11-20T17:18:01","date_gmt":"2021-11-20T08:18:01","guid":{"rendered":"https:\/\/ecoslyme.com\/?p=6214"},"modified":"2022-07-18T15:43:36","modified_gmt":"2022-07-18T06:43:36","slug":"uscpa-ifrs-test","status":"publish","type":"post","link":"https:\/\/ecoslyme.com\/uscpa\/uscpa-ifrs-test\/","title":{"rendered":"\u3010IFRS\u691c\u5b9a\u3011\u96e3\u6613\u5ea6\u306f\u9ad8\u3044\u306e\uff1f\u304a\u3059\u3059\u3081\u306e\u30c6\u30ad\u30b9\u30c8\u3082\u3054\u7d39\u4ecb\u3057\u307e\u3059"},"content":{"rendered":"<p><span style=\"color: #000000;\"><strong>ecoslyme<\/strong>\u3067\u3059\u3002<\/span><\/p>\n<p>&nbsp;<\/p>\n<p>\u7d4c\u7406\u3084\u8ca1\u52d9\u306e\u4eba\u3067\u3001\u81ea\u5df1\u7814\u947d\u3092\u901a\u3058\u3066\u81ea\u5206\u306e\u4f1a\u8a08\u30b9\u30ad\u30eb\u3092\u9ad8\u3081\u305f\u3044\u3068\u601d\u3063\u3066\u3044\u308b\u4eba\u306f\u591a\u3044\u3068\u601d\u3044\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u4f1a\u8a08\u7cfb\u306e\u691c\u5b9a\u3084\u8cc7\u683c\u306f\u610f\u5916\u3068\u591a\u304f\u3001\u300c<span style=\"text-decoration: underline;\"><strong><a href=\"https:\/\/ecoslyme.com\/uscpa\/uscpa-bookkeeping-secondgrade\/\" target=\"_blank\" rel=\"noopener\">\u7c3f\u8a18<\/a><\/strong><\/span>\u300d\u3084\u300c<span style=\"text-decoration: underline;\"><strong><a href=\"https:\/\/ecoslyme.com\/uscpa\/uscpa-business-accounting-test\/\" target=\"_blank\" rel=\"noopener\">\u30d3\u30b8\u30cd\u30b9\u4f1a\u8a08\u691c\u5b9a<\/a><\/strong><\/span>\u300d\u3001\u300c<span style=\"text-decoration: underline;\"><a href=\"https:\/\/ecoslyme.com\/uscpa\/uscpa-batic\/\" target=\"_blank\" rel=\"noopener\"><strong>BATIC<\/strong><\/a><\/span>\u300d\u3001\u300c<span style=\"text-decoration: underline;\"><strong><a href=\"https:\/\/ecoslyme.com\/uscpa\/uscpa-fass-test\/\" target=\"_blank\" rel=\"noopener\">FASS\u691c\u5b9a<\/a><\/strong><\/span>\u300d\u3001\u300c<span style=\"text-decoration: underline;\"><strong><a href=\"https:\/\/ecoslyme.com\/uscpa\/uscpa\/\" target=\"_blank\" rel=\"noopener\">USCPA<\/a><\/strong><\/span>\u300d\u3001\u300c<span style=\"text-decoration: underline;\"><strong><a href=\"https:\/\/ecoslyme.com\/uscpa\/uscpa-frp-test\/\" target=\"_blank\" rel=\"noopener\">\u8ca1\u52d9\u5831\u544a\u5b9f\u52d9\u691c\u5b9a<\/a><\/strong><\/span>\u300d\u3068\u8a00\u3063\u305f\u8cc7\u683c\u3084\u691c\u5b9a\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u305d\u306e\u4f1a\u8a08\u7cfb\u306e\u691c\u5b9a\u306e\u4e2d\u306b\u300c<span style=\"color: #ff0000;\"><strong>IFRS\u691c\u5b9a<\/strong><\/span>\u300d\u3068\u3044\u3046\u3082\u306e\u304c\u3042\u308b\u306e\u306f\u3054\u5b58\u77e5\u3067\u3057\u3087\u3046\u304b\u3002<\/p>\n<p>&nbsp;<\/p>\n<p><strong>IFRS<\/strong>\u3068\u3044\u3046\u8a00\u8449\u306f\u4f1a\u8a08\u306b\u7d61\u3093\u3067\u3044\u308b\u4eba\u3067\u77e5\u3089\u306a\u3044\u4eba\u306f\u3044\u306a\u3044\u3068\u601d\u3044\u307e\u3059\u304c\u3001IFRS\u691c\u5b9a\u3068\u3044\u3046\u8cc7\u683c\u304c\u3042\u308b\u306e\u306f\u3054\u5b58\u77e5\u3067\u3057\u3087\u3046\u304b\uff1f<\/p>\n<p>&nbsp;<\/p>\n<p>IFRS\u306f\u77e5\u3063\u3066\u3044\u308b\u3051\u3069\u3001IFRS\u691c\u5b9a\u304c\u3069\u306e\u3088\u3046\u306a\u8cc7\u683c\u306a\u306e\u304b\u5206\u304b\u3089\u306a\u3044\u4eba\u3082\u3044\u308b\u3068\u601d\u3044\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<div class=\"balloon\">\n<figure class=\"balloon__img balloon__img-left\">\n<div><\/div><figcaption class=\"balloon__name\">\u4f1a\u8a08\u3092\u52c9\u5f37\u4e2d\u306e\u4eba<\/figcaption><\/figure>\n<div class=\"balloon__text balloon__text-right\"><strong>IFRS\u691c\u5b9a<\/strong>\u3063\u3066\u8033\u306b\u3057\u305f\u3053\u3068\u306f\u3042\u308b\u3051\u3069\u3069\u3093\u306a\u8cc7\u683c\u3001\u8a66\u9a13\u306a\u306e\uff1f<br \/>\n<strong>\u96e3\u6613\u5ea6\u306f\u3069\u308c\u304f\u3089\u3044\u3067\u3001\u3069\u3093\u306a\u30c6\u30ad\u30b9\u30c8\u3067\u52c9\u5f37\u3059\u308c\u3070\u826f\u3044\u306e<\/strong>\u2026\uff1f<\/div>\n<\/div>\n<div>\n<div class=\"balloon\">\n<figure class=\"balloon__img balloon__img-right\">\n<div><\/div><figcaption class=\"balloon__name\">\u8ca1\u52d9\u30fb\u7d4c\u7406\u3067\u4e0a\u3092\u76ee\u6307\u3059\u4eba<\/figcaption><\/figure>\n<div class=\"balloon__text balloon__text-left\">\u3053\u308c\u304b\u3089\u306f<strong>IFRS<\/strong>\u3092\u5b66\u3093\u3067\u3044\u304b\u306a\u3044\u3068\u30b0\u30ed\u30fc\u30d0\u30eb\u306b\u6d3b\u8e8d\u51fa\u6765\u306a\u304f\u306a\u3063\u3066\u304f\u308b\u306f\u305a\u3002\u3002\u3002<br \/>\n<strong>IFRS\u306e\u77e5\u8b58\u3092\u4f53\u7cfb\u7684\u306b\u5b66\u3079\u308b\u30c6\u30ad\u30b9\u30c8<\/strong>\u3063\u3066\u306a\u3044\u306e\uff1f<\/div>\n<\/div>\n<\/div>\n<p>&nbsp;<\/p>\n<p>IFRS\u691c\u5b9a\u3092\u53d7\u9a13\u3059\u308b\u3053\u3068\u306b\u3088\u3063\u3066\u3001\u3069\u306e\u3088\u3046\u306a<strong>\u30e1\u30ea\u30c3\u30c8<\/strong>\u304c\u3042\u308b\u306e\u3067\u3057\u3087\u3046\u304b\uff1f<\/p>\n<p>&nbsp;<\/p>\n<p>\u305d\u3053\u3067\u3053\u306e\u8a18\u4e8b\u3067\u306f\u3001<strong><span style=\"color: #ff0000;\">IFRS\u691c\u5b9a\u3068\u306f\u3069\u306e\u3088\u3046\u306a\u3082\u306e\u306a\u306e\u304b<\/span><\/strong>\u3068\u3001<strong><span style=\"color: #ff0000;\">\u30aa\u30b9\u30b9\u30e1\u3059\u308bUSCPA\u306e\u8cc7\u683c\u306b\u3064\u3044\u3066\u3082\u3054\u7d39\u4ecb<\/span><\/strong>\u3057\u305f\u3044\u3068\u601d\u3044\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n\r\n<div class=\"afTagBox afTag-5636\">\r\n  <div class=\"afTagBox__content\"><div class=\"af_button\" style=\"text-align: center;\"><a href=\"https:\/\/h.accesstrade.net\/sp\/cc?rk=0100fjvn00mig0\" rel=\"nofollow\">USCPA\u3092\u76ee\u6307\u3059\u306a\u3089\u30a2\u30d3\u30bf\u30b9\u3002<img decoding=\"async\" src=\"https:\/\/h.accesstrade.net\/sp\/rr?rk=0100fjvn00mig0\" alt=\"\" width=\"1\" height=\"1\" border=\"0\" \/><\/a><\/div>\n<p style=\"text-align: center;\">\u00a0<span style=\"font-size: 10pt; color: #ff0000;\">\u203b\u30af\u30ea\u30c3\u30af\u3067\u516c\u5f0f\u30b5\u30a4\u30c8\u3078\u79fb\u52d5\u3057\u307e\u3059<\/span><\/p>\n<p>&nbsp;<\/p>\n<div class=\"icon-warning es-BiconObi ep-box es-borderSolidS\"><span style=\"font-size: 11pt; color: #000000;\"><strong>\u8cc7\u6599<\/strong>\u306f\u7d19\u5a92\u4f53\u3060\u3051\u3067\u306a\u304f<span style=\"color: #ff0000;\"><strong>\u96fb\u5b50<\/strong><strong>\u5a92\u4f53<\/strong><\/span>\u3067\u3082\u5165\u624b\u3067\u304d\u307e\u3059\u3002<br \/>\n\u8cc7\u6599\u8acb\u6c42\u5f8c\u3001<strong>\u3059\u3050\u306b\u8cc7\u6599\u5185\u5bb9\u304c\u95b2\u89a7\u53ef\u80fd<\/strong>\u3067\u3059\u3002<\/span><\/div>\n<\/div>\r\n  \r\n\t<script>\r\n\t(function($){\r\n\t\t$(\".afTag-5636 a[href]\").on(\"click\",function(){\r\n\t\t\tif (!this.href.match(new RegExp(\"^(#|\\\/|(https?:\\\/\\\/\" + location.hostname + \"))\"))) {\r\n\t\t\t\t$.ajax({\r\n\t\t\t\t\ttype: \"POST\",\r\n\t\t\t\t\turl: \"https:\/\/ecoslyme.com\/uscpa\/wp-admin\/admin-ajax.php\",\r\n\t\t\t\t\tdata: {\r\n\t\t\t\t\t\t\"action\" : \"tag_ajax\",\r\n\t\t\t\t\t\t\"meta_key\" : \"afTag_click\",\r\n\t\t\t\t\t\t\"post_id\" : 5636,\r\n\t\t\t\t\t\t\"meta_value\" : 375 + 1\r\n\t\t\t\t\t},\r\n\t\t\t\t\tdataType: \"json\",\r\n\t\t\t\t});\r\n\t\t\t}\r\n\t\t});\r\n\t})(jQuery);\r\n\t<\/script>\r\n\t\r\n<\/div>\r\n\t\t\n<h2>IFRS\u691c\u5b9a\u3068\u306f\u4f55\u304b<\/h2>\n<p><img decoding=\"async\" class=\"waku aligncenter wp-image-3358 size-large lazyload\" data-src=\"https:\/\/ecoslyme.com\/wp-content\/uploads\/2020\/03\/d5720096fa017d5c7c0043ce8d4a57e5-1024x576.jpg\" alt=\"\" width=\"1024\" height=\"576\" src=\"data:image\/svg+xml;base64,PHN2ZyB3aWR0aD0iMSIgaGVpZ2h0PSIxIiB4bWxucz0iaHR0cDovL3d3dy53My5vcmcvMjAwMC9zdmciPjwvc3ZnPg==\" style=\"--smush-placeholder-width: 1024px; --smush-placeholder-aspect-ratio: 1024\/576;\" \/><\/p>\n<p>IFRS\u691c\u5b9a\u306f\u3001<span style=\"color: #ff0000;\"><strong>\u56fd\u969b\u4f1a\u8a08\u57fa\u6e96\uff08IFRS\uff09\u306e\u5e83\u7bc4\u306a\u77e5\u8b58\u3068\u7406\u89e3\u529b\u3092\u6e2c\u308b\u3053\u3068\u3092\u76ee\u7684\u3068\u3059\u308b\u691c\u5b9a\u8a66\u9a13<\/strong><\/span>\u3067\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<div class=\"ep-box\">\n<p><strong>IFRS<\/strong>\uff1a<span style=\"color: #ff0000;\"><strong>I<\/strong><\/span>nternational <strong><span style=\"color: #ff0000;\">F<\/span><\/strong>inancial <span style=\"color: #ff0000;\"><strong>R<\/strong><\/span>eporting <span style=\"color: #ff0000;\"><strong>S<\/strong><\/span>tandards\uff08<strong>\u56fd\u969b\u4f1a\u8a08\u57fa\u6e96<\/strong>\uff09<\/p>\n<\/div>\n<p style=\"text-align: right;\">\u203bIASB\uff08\u56fd\u969b\u4f1a\u8a08\u57fa\u6e96\u5be9\u8b70\u4f1a\uff09\u306b\u3088\u3063\u3066\u8a2d\u5b9a\u3055\u308c\u305f\u4f1a\u8a08\u57fa\u6e96<\/p>\n<p>&nbsp;<\/p>\n<p><strong>2009\u5e7412\u6708<\/strong>\u304b\u3089\u3001ICAEW\u4e3b\u50ac\u306e<strong><span style=\"color: #ff0000;\">IFRS\u691c\u5b9a\u306e\u65e5\u672c\u8a9e\u8a66\u9a13\u304c\u958b\u59cb<\/span><\/strong>\u3057\u307e\u3057\u305f\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u82f1\u8a9e\u4ee5\u5916\u3067\u306e\u8a00\u8a9e\u306eIFRS\u691c\u5b9a\u5b9f\u65bd\u306f\u4e16\u754c\u521d\u3067\u3001\u8a9e\u5b66\u529b\u306e\u58c1\u3092\u53d6\u308a\u9664\u3044\u305f\u7d14\u7c8b\u306aIFRS\u77e5\u8b58\u3092\u6e2c\u308b\u3053\u3068\u304c\u53ef\u80fd\u3068\u306a\u308a\u3001\u65e5\u672c\u4eba\u306b\u3068\u3063\u3066\u3082\u53d7\u9a13\u3057\u3084\u3059\u3044\u8a66\u9a13\u3068\u306a\u308a\u307e\u3057\u305f\u3002<\/p>\n<p>&nbsp;<\/p>\n<ul>\n<li><strong><span style=\"font-size: 14pt;\">IFRS\u691c\u5b9a\u306e\u7279\u5fb4<\/span><\/strong><\/li>\n<\/ul>\n<div class=\"ep-box\">\n<p>\u30fb<strong>ICAEW<\/strong> (The <strong>I<\/strong>nstitute of <strong>C<\/strong>hartered <strong>A<\/strong>ccountants in <strong>E<\/strong>ngland and <strong>W<\/strong>ales\uff1a\u30a4\u30f3\u30b0\u30e9\u30f3\u30c9\u30fb\u30a6\u30a7\u30fc\u30eb\u30ba\u52c5\u8a31\u4f1a\u8a08\u58eb\u5354\u4f1a)\u304c\u4e3b\u50ac<\/p>\n<p>\u30fb\u8a66\u9a13\u6642\u9593\uff1a<strong>2\u6642\u9593<\/strong><\/p>\n<p>\u30fb\u5ba2\u89b3\u5f62\u5f0f\u554f\u984c\uff1a<strong>60\u554f<\/strong>\uff08\u30de\u30fc\u30af\u30b7\u30fc\u30c8\u5f62\u5f0f\uff09<\/p>\n<p>\u30fb<strong>\u6b63\u7b54\u7387\uff1a60\uff05<\/strong>\u3067\u5408\u683c<\/p>\n<p>\u30fb<strong>IFRS\u306e\u57fa\u6e96\u66f83\u518a\uff08IFRS Standards Part A,B,C\uff09<\/strong>\u3092\u30d9\u30fc\u30b9\u306b\u51fa\u984c<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<p>\u4eca\u5f8c\u591a\u304f\u306e\u56fd\u3084\u4f01\u696d\u3067IFRS\u304c\u63a1\u7528\u3055\u308c\u308b\u3001\u3082\u3057\u304f\u306f\u57fa\u6e96\u304c\u5bc4\u305b\u3089\u308c\u3066\u3044\u304f\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u8ca1\u52d9\u7cfb\u3084\u7d4c\u7406\u7cfb\u306e\u4eba\u9593\u3068\u3057\u3066\u4eca\u5f8c\u751f\u304d\u3066\u3044\u304f\u306b\u306f\u3001\u4f01\u696d\u306e\u30b0\u30ed\u30fc\u30d0\u30eb\u5316\u306f\u7121\u8996\u3067\u304d\u306a\u3044\u305f\u3081\u3001\u56fd\u969b\u4f1a\u8a08\u57fa\u6e96\u3092\u5b66\u3093\u3067\u3044\u304f\u5fc5\u8981\u304c\u51fa\u3066\u304f\u308b\u3068\u8003\u3048\u3089\u308c\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u304a\u305d\u3089\u304f\u3053\u306eIFRS\u691c\u5b9a\u306e\u53d7\u9a13\u8005\u304c\u6025\u5897\u3059\u308b\u3053\u3068\u304c\u4e88\u60f3\u3055\u308c\u307e\u3059\u306e\u3067\u3001\u65e9\u3044\u6bb5\u968e\u3067\uff08\u8a66\u9a13\u306f\u65e9\u304f\u53d7\u9a13\u3057\u305f\u65b9\u304c\u7c21\u5358\u306a\u5834\u5408\u304c\u591a\u3044\u203b\uff09\u5408\u683c\u3059\u308b\u3053\u3068\u3092\u30aa\u30b9\u30b9\u30e1\u3057\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<div class=\"ep-box\">\u203b5\u5e74\u524d\u306eUSCPA\u306e\u904e\u53bb\u554f\u3088\u308a\u3082\u3001\u6700\u8fd1\u306e\u8a66\u9a13\u306e\u554f\u984c\u65b9\u304c\u683c\u6bb5\u306b\u96e3\u3057\u304f\u306a\u3063\u3066\u3044\u308b\u3068USCPA\u53d7\u9a13\u6642\u306b\u611f\u3058\u305f\u305f\u3081\u3002\u3042\u304f\u307e\u3067\u3082\u500b\u4eba\u7684\u306a\u610f\u898b\u3067\u3059\u3002<\/div>\n<p>&nbsp;<\/p>\n<h3>IFRS\u691c\u5b9a \u53d7\u9a13\u3092\u304a\u3059\u3059\u3081\u3059\u308b\u4eba<\/h3>\n<p>IFRS\u691c\u5b9a\u53d7\u9a13\u306f\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u65b9\u306b\u30aa\u30b9\u30b9\u30e1\u3067\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<div class=\"ep-box\">\n<p>\u30fb<strong>\u4f1a\u8a08\u306e\u52c9\u5f37\u306e\u81ea\u5df1\u7814\u947d<\/strong>\u3092\u8003\u3048\u3066\u3044\u308b\u4eba<\/p>\n<p>\u30fb<strong>\u30b0\u30ed\u30fc\u30d0\u30eb\u4eba\u6750<\/strong>\u3092\u76ee\u6307\u3057\u3066\u3044\u308b\u4eba<\/p>\n<p>\u30fb\u7c3f\u8a18\uff082\u7d1a\u306a\u3069\uff09\u306e\u77e5\u8b58\u3060\u3051\u3067\u306a\u304f\u3001<strong>\u56fd\u969b\u7684\u306a\u4f1a\u8a08\u57fa\u6e96<\/strong>\u3082\u77e5\u308a\u305f\u3044\u4eba<\/p>\n<p>\u30fb<span style=\"color: #ff0000;\"><strong>USCPA\u306e\u53d7\u9a13<\/strong><\/span>\u3092\u8003\u3048\u3066\u304a\u308a\u3001\u5225\u306e\u89d2\u5ea6\u304b\u3089\u81ea\u5df1\u7814\u947d\u3092\u56f3\u308a\u305f\u3044\u4eba<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<h2>IFRS\u691c\u5b9a\u306e\u8a66\u9a13\u6982\u8981\u306b\u3064\u3044\u3066<\/h2>\n<p id=\"kcgmYok\"><img decoding=\"async\" class=\"waku aligncenter wp-image-6050 size-large lazyload\" data-src=\"https:\/\/ecoslyme.com\/wp-content\/uploads\/2021\/09\/img_613daf5a8c48f-1024x682.png\" alt=\"\" width=\"1024\" height=\"682\" src=\"data:image\/svg+xml;base64,PHN2ZyB3aWR0aD0iMSIgaGVpZ2h0PSIxIiB4bWxucz0iaHR0cDovL3d3dy53My5vcmcvMjAwMC9zdmciPjwvc3ZnPg==\" style=\"--smush-placeholder-width: 1024px; --smush-placeholder-aspect-ratio: 1024\/682;\" \/><\/p>\n<p>\u3067\u306f\u3001IFRS\u691c\u5b9a\u306f\u3069\u306e\u3088\u3046\u306a\u8a66\u9a13\u306a\u306e\u3067\u3057\u3087\u3046\u304b\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u65e9\u901f\u3001IFRS\u691c\u5b9a\u306e<strong>\u8a66\u9a13\u6982\u8981<\/strong>\u306b\u3064\u3044\u3066\u8a73\u7d30\u306b\u3054\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<ul>\n<li><span style=\"font-size: 14pt;\"><strong>\u8a66\u9a13\u6982\u8981\u306b\u3064\u3044\u3066<\/strong><\/span><\/li>\n<\/ul>\n<div class=\"ep-box\">\n<p>\u30fb\u8a66\u9a13\u65b9\u6cd5<\/p>\n<p>\u30fb\u51fa\u984c\u7bc4\u56f2<\/p>\n<p>\u30fb\u53d7\u9a13\u8cc7\u683c<\/p>\n<p>\u30fb\u53d7\u9a13\u6599<\/p>\n<p>\u30fb\u7533\u8fbc\u671f\u9593\u3001\u8a66\u9a13\u671f\u9593<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<h3>\u8a66\u9a13\u65b9\u6cd5<\/h3>\n<p>\u8a66\u9a13\u65b9\u6cd5\u306f\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<ul>\n<li><span style=\"font-size: 14pt;\"><strong>IFRS\u691c\u5b9a\u3000\u8a66\u9a13<\/strong><\/span><\/li>\n<\/ul>\n<div class=\"ep-box\">\n<p>\u30fb<span style=\"color: #ff0000;\"><strong>\u65e5\u672c\u8a9e<\/strong><\/span><\/p>\n<p>\u30fb<strong>\u5e743\u56de<\/strong>\u53d7\u9a13\u53ef\u80fd\uff082\u6708\u30016\u6708\u300111\u6708\uff09<\/p>\n<p>\u30fb\u5ba2\u89b3\u5f62\u5f0f\u554f\u984c\uff1a<strong>60\u554f<\/strong>\uff08\u30de\u30fc\u30af\u30b7\u30fc\u30c8\u5f62\u5f0f\uff09<\/p>\n<p>\u30fb\u96fb\u5353\u3092\u8a66\u9a13\u4f1a\u5834\u306b\u6301\u3061\u8fbc\u307f\u53ef<\/p>\n<p>\u30fb\u5236\u9650\u6642\u9593\uff1a<strong>2\u6642\u9593<\/strong><\/p>\n<p>\u30fb\u6b63\u7b54\u7387\uff1a<strong><span style=\"color: #ff0000;\">60\uff05<\/span><\/strong>\u3067\u5408\u683c<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<h3>\u51fa\u984c\u7bc4\u56f2<\/h3>\n<p><strong>\u51fa\u984c\u7bc4\u56f2<\/strong>\u306b\u3064\u3044\u3066\u3054\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u57fa\u672c\u7684\u306b<strong>IFRS\u306e\u57fa\u6e96\u66f8\u306b\u6cbf\u3063\u3066\u51fa\u984c<\/strong>\u3055\u308c\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<table style=\"width: 100%;\" width=\"100%\">\n<tbody>\n<tr>\n<td style=\"background-color: #e3c792; text-align: center;\" width=\"100\"><strong>\u57fa\u6e96<\/strong><\/td>\n<td style=\"background-color: #e3c792; text-align: center;\" width=\"428\"><strong>\u9805\u76ee<\/strong><\/td>\n<\/tr>\n<tr>\n<td><\/td>\n<td>\u8ca1\u52d9\u5831\u544a\u306b\u95a2\u3059\u308b\u6982\u5ff5\u30d5\u30ec\u30fc\u30e0\u30ef\u30fc\u30af<\/td>\n<\/tr>\n<tr>\n<td rowspan=\"24\" width=\"100\">IAS\uff08\u56fd\u969b\u4f1a\u8a08\u57fa\u6e96\uff09<\/td>\n<td>IAS1:\u8ca1\u52d9\u8af8\u8868\u306e\u8868\u793a<\/td>\n<\/tr>\n<tr>\n<td>IAS2:\u68da\u5378\u8cc7\u7523<\/td>\n<\/tr>\n<tr>\n<td>IAS7:\u30ad\u30e3\u30c3\u30b7\u30e5\u30fb\u30d5\u30ed\u30fc\u8a08\u7b97\u66f8<\/td>\n<\/tr>\n<tr>\n<td>IAS8:\u4f1a\u8a08\u65b9\u91dd\u3001\u4f1a\u8a08\u4e0a\u306e\u898b\u7a4d\u306e\u5909\u66f4\u53ca\u3073\u8aa4\u8b2c<\/td>\n<\/tr>\n<tr>\n<td>IAS10:\u5f8c\u767a\u4e8b\u8c61<\/td>\n<\/tr>\n<tr>\n<td>IAS12:\u6cd5\u4eba\u6240\u5f97\u7a0e<\/td>\n<\/tr>\n<tr>\n<td>IAS16:\u6709\u5f62\u56fa\u5b9a\u8cc7\u7523<\/td>\n<\/tr>\n<tr>\n<td>IAS19:\u5f93\u696d\u54e1\u7d66\u4ed8<\/td>\n<\/tr>\n<tr>\n<td>IAS20:\u653f\u5e9c\u88dc\u52a9\u91d1\u306e\u4f1a\u8a08\u51e6\u7406\u53ca\u3073\u653f\u5e9c\u63f4\u52a9\u306e\u958b\u793a<\/td>\n<\/tr>\n<tr>\n<td>IAS21:\u5916\u56fd\u70ba\u66ff\u30ec\u30fc\u30c8\u5909\u52d5\u306e\u5f71\u97ff<\/td>\n<\/tr>\n<tr>\n<td>IAS23:\u501f\u5165\u30b3\u30b9\u30c8<\/td>\n<\/tr>\n<tr>\n<td>IAS24:\u95a2\u9023\u5f53\u4e8b\u8005\u306b\u3064\u3044\u3066\u306e\u958b\u793a<\/td>\n<\/tr>\n<tr>\n<td>IAS26:\u9000\u8077\u7d66\u4ed8\u5236\u5ea6\u306e\u4f1a\u8a08\u53ca\u3073\u5831\u544a<\/td>\n<\/tr>\n<tr>\n<td>IAS27:\u500b\u5225\u8ca1\u52d9\u8af8\u8868<\/td>\n<\/tr>\n<tr>\n<td>IAS28:\u95a2\u9023\u4f1a\u793e\u53ca\u3073\u5171\u540c\u652f\u914d\u4f01\u696d\u306b\u5bfe\u3059\u308b\u6295\u8cc7<\/td>\n<\/tr>\n<tr>\n<td>IAS29:\u8d85\u30a4\u30f3\u30d5\u30ec\u7d4c\u6e08\u4e0b\u306b\u304a\u3051\u308b\u8ca1\u52d9\u5831\u544a<\/td>\n<\/tr>\n<tr>\n<td>IAS32:\u91d1\u878d\u5546\u54c1<\/td>\n<\/tr>\n<tr>\n<td>IAS33:1\u682a\u5f53\u305f\u308a\u5229\u76ca<\/td>\n<\/tr>\n<tr>\n<td>IAS34:\u671f\u4e2d\u8ca1\u52d9\u5831\u544a<\/td>\n<\/tr>\n<tr>\n<td>IAS36:\u8cc7\u7523\u306e\u6e1b\u640d<\/td>\n<\/tr>\n<tr>\n<td>IAS37:\u5f15\u5f53\u91d1\u3001\u5076\u767a\u8ca0\u50b5\u53ca\u3073\u5076\u767a\u8cc7\u7523<\/td>\n<\/tr>\n<tr>\n<td>IAS38:\u7121\u5f62\u8cc7\u7523<\/td>\n<\/tr>\n<tr>\n<td>IAS40:\u6295\u8cc7\u4e0d\u52d5\u7523<\/td>\n<\/tr>\n<tr>\n<td>IAS41:\u8fb2\u696d<\/td>\n<\/tr>\n<tr>\n<td rowspan=\"15\" width=\"100\">IFRS\uff08\u56fd\u969b\u8ca1\u52d9\u5831\u544a\u57fa\u6e96\uff09<\/td>\n<td>IFRS1:\u56fd\u969b\u8ca1\u52d9\u5831\u544a\u57fa\u6e96\u306e\u521d\u5ea6\u9069\u7528<\/td>\n<\/tr>\n<tr>\n<td>IFRS2:\u682a\u5f0f\u306b\u57fa\u3065\u304f\u5831\u916c<\/td>\n<\/tr>\n<tr>\n<td>IFRS3:\u4f01\u696d\u7d50\u5408<\/td>\n<\/tr>\n<tr>\n<td>IFRS4:\u4fdd\u967a\u5951\u7d04<\/td>\n<\/tr>\n<tr>\n<td>IFRS5:\u58f2\u5374\u76ee\u7684\u3067\u4fdd\u6709\u3059\u308b\u975e\u6d41\u52d5\u8cc7\u7523\u53ca\u3073\u975e\u7d99\u7d9a\u4e8b\u696d<\/td>\n<\/tr>\n<tr>\n<td>IFRS6:\u9271\u7269\u8cc7\u6e90\u306e\u63a2\u67fb\u53ca\u3073\u8a55\u4fa1<\/td>\n<\/tr>\n<tr>\n<td>IFRS7:\u91d1\u878d\u5546\u54c1<\/td>\n<\/tr>\n<tr>\n<td>IFRS8:\u4e8b\u696d\u30bb\u30b0\u30e1\u30f3\u30c8<\/td>\n<\/tr>\n<tr>\n<td>IFRS9:\u91d1\u878d\u5546\u54c1<\/td>\n<\/tr>\n<tr>\n<td>IFRS10:\u9023\u7d50\u8ca1\u52d9\u8af8\u8868<\/td>\n<\/tr>\n<tr>\n<td>IFRS11:\u5171\u540c\u652f\u914d\u306e\u53d6\u6c7a\u3081<\/td>\n<\/tr>\n<tr>\n<td>IFRS12:\u4ed6\u306e\u4f01\u696d\u3078\u306e\u95a2\u4e0e\u306e\u958b\u793a<\/td>\n<\/tr>\n<tr>\n<td>IFRS13:\u516c\u6b63\u4fa1\u5024\u6e2c\u5b9a<\/td>\n<\/tr>\n<tr>\n<td>IFRS15:\u9867\u5ba2\u3068\u306e\u5951\u7d04\u304b\u3089\u751f\u3058\u308b\u53ce\u76ca<\/td>\n<\/tr>\n<tr>\n<td>IFRS16:\u30ea\u30fc\u30b9<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<h3>\u53d7\u9a13\u8cc7\u683c<\/h3>\n<p><strong>\u53d7\u9a13\u8cc7\u683c<\/strong>\u306f\u7279\u306b\u3042\u308a\u307e\u305b\u3093\u3002\uff08\u5b66\u6b74\u6761\u4ef6\u3001\u5b9f\u52d9\u6761\u4ef6\u306f\u306a\u3057\uff09<\/p>\n<p>&nbsp;<\/p>\n<h3>\u53d7\u9a13\u6599<\/h3>\n<p>\u53d7\u9a13\u6599\u306f\u3001\u4ee5\u4e0b\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u30fb\u53d7\u9a13\u6599\uff1a<strong>47,300\u5186<\/strong><\/p>\n<p>\u30fb\u65e9\u671f\u5272\u5f15\u4fa1\u683c\uff1a40,700\u5186\uff08\u5148\u774030\u540d\uff09<\/p>\n<p>&nbsp;<\/p>\n<h3>\u7533\u8fbc\u671f\u9593\u30fb\u8a66\u9a13\u671f\u9593<\/h3>\n<p>\u7533\u8fbc\u671f\u9593\u3084\u8a66\u9a13\u671f\u9593\u306f\u4ee5\u4e0b\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u30fb\u8a66\u9a13\u671f\u9593\uff1a<strong>\u5e743\u56de<\/strong>\uff08<strong>2\u6708\u30fb6\u6708\u30fb11\u6708<\/strong>\uff09<\/p>\n<p>&nbsp;<\/p>\n<p>\u4f8b\u3068\u3057\u3066\u30012021\u5e7411\u6708\u5ea6\u306e\u8a66\u9a13\u65e5\u6642\u3001\u8a66\u9a13\u7533\u8fbc\u671f\u9650\u3092\u8f09\u305b\u3066\u304a\u304d\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u7533\u8fbc\u671f\u9650\u306f\u6bce\u56de\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u611f\u3058\u306e\u4f59\u88d5\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u8a66\u9a13\u4f1a\u5834\u306f<span style=\"text-decoration: underline;\"><strong><a href=\"https:\/\/h.accesstrade.net\/sp\/cc?rk=0100ntmt00jjez\" rel=\"nofollow\">\u30a2\u30d3\u30bf\u30b9<img decoding=\"async\" src=\"https:\/\/h.accesstrade.net\/sp\/rr?rk=0100ntmt00jjez\" alt=\"\" width=\"1\" height=\"1\" border=\"0\" \/><\/a><\/strong><\/span>\uff08USCPA\u306e\u4e88\u5099\u6821\u3068\u3057\u3066\u975e\u5e38\u306b\u6709\u540d\u3067\u3059\u306d\uff09\u306e\u6771\u4eac\u3068\u5927\u962a\u3067\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<table style=\"width: 100%;\" width=\"100%\">\n<tbody>\n<tr>\n<td style=\"text-align: center; background-color: #e3c792; width: 18.8488%;\" width=\"100\"><strong>\u8a66\u9a13\u65e5\u6642<\/strong><\/td>\n<td style=\"width: 81.0384%;\" width=\"428\"><span style=\"font-size: 10pt;\">2021\u5e7411\u67087\u65e5\uff08\u65e5\uff0910:00 \uff5e 12:00<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; background-color: #e3c792; width: 18.8488%;\"><strong>\u8a66\u9a13\u7533\u8fbc<\/strong><\/td>\n<td style=\"width: 81.0384%;\"><span style=\"font-size: 10pt;\">2021\u5e749\u670818\u65e5\uff08\u571f\uff09\uff5e 10\u670829\u65e5\uff08\u91d1\uff09<\/span><\/td>\n<\/tr>\n<tr>\n<th style=\"text-align: center;\"><span style=\"color: #000000;\">\u8a66\u9a13\u4f1a\u5834<\/span><\/th>\n<td><span style=\"font-size: 10pt;\">\u6771\u4eac\u4f1a\u5834\uff08\u682a\u5f0f\u4f1a\u793e\u30a2\u30d3\u30bf\u30b9\u3000\u65b0\u5bbf\u6821\u5185\uff09<\/span><br \/>\n<span style=\"font-size: 10pt;\">\u5927\u962a\u4f1a\u5834\uff08\u682a\u5f0f\u4f1a\u793e\u30a2\u30d3\u30bf\u30b9\u3000\u5927\u962a\u6821\u5185\uff09<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<div class=\"ep-box es-BmarkExcl es-borderSolidS brc-DPred bgc-white es-radius\">\n<p><span class=\"red\">\u5b9f\u65bd\u56de\u6570\u3001\u53ca\u3073\u5b9f\u65bd\u6708\u306b\u95a2\u3057\u3066\u306f\u5909\u66f4\u304c\u5165\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<p>\u4ee5\u4e0b\u306e\u516c\u5f0f\u30b5\u30a4\u30c8\u304b\u3089<strong>ID\u3092\u767b\u9332<\/strong>\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p style=\"text-align: center;\"><span style=\"text-decoration: underline;\"><strong><a href=\"https:\/\/www.ifrs-kentei.com\/regist\/index.php\" target=\"_blank\" rel=\"nofollow noopener\">https:\/\/www.ifrs-kentei.com\/regist\/index.php<\/a><\/strong><\/span><\/p>\n<p>&nbsp;<\/p>\n<p>\u6700\u65b0\u306e\u8a66\u9a13\u671f\u9593\u3092\u77e5\u308a\u305f\u3044\u4eba\u306f\u3001\u4ee5\u4e0b\u306eURL\u304b\u3089\u78ba\u8a8d\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<p>&nbsp;<\/p>\n<p style=\"text-align: center;\"><span style=\"text-decoration: underline;\"><strong><a href=\"https:\/\/www.ifrs-kentei.com\/about_ifrs\/schedule.php\" target=\"_blank\" rel=\"nofollow noopener\">\u3010IFRS\u691c\u5b9a\u3011\u7533\u8fbc\u671f\u9593\u30fb\u8a66\u9a13\u671f\u9593<\/a><\/strong><\/span><\/p>\n<p>&nbsp;<\/p>\n<h2>IFRS\u691c\u5b9a \u53d7\u9a13\u8005\u30c7\u30fc\u30bf\u306b\u3064\u3044\u3066<\/h2>\n<p id=\"yGUJYuG\"><img decoding=\"async\" class=\"waku aligncenter wp-image-6052 size-large lazyload\" data-src=\"https:\/\/ecoslyme.com\/wp-content\/uploads\/2021\/09\/img_613db0246f47b-1024x682.png\" alt=\"\" width=\"1024\" height=\"682\" src=\"data:image\/svg+xml;base64,PHN2ZyB3aWR0aD0iMSIgaGVpZ2h0PSIxIiB4bWxucz0iaHR0cDovL3d3dy53My5vcmcvMjAwMC9zdmciPjwvc3ZnPg==\" style=\"--smush-placeholder-width: 1024px; --smush-placeholder-aspect-ratio: 1024\/682;\" \/><\/p>\n<p>IFRS\u691c\u5b9a\u306e<strong>\u53d7\u9a13\u8005\u30c7\u30fc\u30bf<\/strong>\u304c\u3042\u308a\u307e\u3059\u306e\u3067\u3001\u53c2\u8003\u306b\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<p>&nbsp;<\/p>\n<ul>\n<li><span style=\"font-size: 14pt;\"><strong>\u5408\u683c\u7387\u3001\u5e73\u5747\u70b9\u7b49<\/strong><\/span><\/li>\n<\/ul>\n<table id=\"result-data\" class=\"commontable\" style=\"width: 100%;\" width=\"100%\">\n<thead>\n<tr>\n<th style=\"text-align: center;\" rowspan=\"2\"><\/th>\n<th style=\"text-align: center;\" rowspan=\"2\"><span style=\"color: #000000;\">\u958b\u50ac\u65e5<\/span><\/th>\n<th style=\"text-align: center;\" colspan=\"2\"><span style=\"color: #000000;\">\u5e73\u5747\u70b9<\/span><\/th>\n<th style=\"text-align: center;\" rowspan=\"2\"><span style=\"color: #000000;\">\u6700\u9ad8\u70b9<\/span><\/th>\n<th style=\"text-align: center;\" rowspan=\"2\"><span style=\"color: #000000;\">\u5408\u683c\u7387<\/span><\/th>\n<\/tr>\n<tr>\n<th style=\"text-align: center;\"><span style=\"color: #000000;\">\u5168\u53d7\u9a13\u8005<\/span><br \/>\n<span style=\"color: #000000;\">\u5e73\u5747\u70b9<\/span><\/th>\n<th style=\"text-align: center;\"><span style=\"color: #000000;\">\u5408\u683c\u8005<\/span><br \/>\n<span style=\"color: #000000;\">\u5e73\u5747\u70b9<\/span><\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<th style=\"text-align: center;\"><span style=\"color: #000000;\">\u7b2c43\u56de<\/span><\/th>\n<td style=\"text-align: center;\">2021\u5e746\u67086\u65e5\uff08\u65e5\uff09\u6771\u4eac\u30fb\u5927\u962a<\/td>\n<td style=\"text-align: center;\">69.0<\/td>\n<td style=\"text-align: center;\">73.9<\/td>\n<td style=\"text-align: center;\">88<\/td>\n<td style=\"text-align: center;\">83.3\uff05<\/td>\n<\/tr>\n<tr>\n<th style=\"text-align: center;\"><span style=\"color: #000000;\">\u7b2c42\u56de<\/span><\/th>\n<td style=\"text-align: center;\">2021\u5e742\u67086\u65e5\uff08\u571f\uff09\u6771\u4eac\u30fb\u5927\u962a<\/td>\n<td style=\"text-align: center;\">58.6<\/td>\n<td style=\"text-align: center;\">71.3<\/td>\n<td style=\"text-align: center;\">80<\/td>\n<td style=\"text-align: center;\">55.0\uff05<\/td>\n<\/tr>\n<tr>\n<th style=\"text-align: center;\"><span style=\"color: #000000;\">\u7b2c41\u56de<\/span><\/th>\n<td style=\"text-align: center;\">2020\u5e7411\u67088\u65e5\uff08\u65e5\uff09\u6771\u4eac\u30fb\u5927\u962a<\/td>\n<td style=\"text-align: center;\">68.8<\/td>\n<td style=\"text-align: center;\">76.9<\/td>\n<td style=\"text-align: center;\">93<\/td>\n<td style=\"text-align: center;\">73.3\uff05<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<p>\u53d7\u9a13\u8005\u306f\u3001<strong>\u7c3f\u8a182\u7d1a<\/strong>\u3092\u6240\u6301\u3057\u3066\u3044\u308b\u4eba\u304c<strong>\u7d047\u5272<\/strong>\u3044\u307e\u3059\u3002<\/p>\n<p>\u307e\u305f\u3001<strong>\u8ca1\u52d9\u7d4c\u7406\u7cfb\u306e\u4eba\u304c\u534a\u5206<\/strong>\u3092\u5360\u3081\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u53d7\u9a13\u8005\u306e<strong>80%\u4ee5\u4e0a<\/strong>\u304c\u5408\u683c\u3057\u3066\u3044\u308b\u56de\u3082\u3042\u308a\u307e\u3059\u306e\u3067\u3001\u975e\u5e38\u306b<span style=\"color: #ff0000;\"><strong>\u5408\u683c\u7387\u306e\u9ad8\u3044\u8a66\u9a13<\/strong><\/span>\u3060\u3068\u601d\u308f\u308c\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u306a\u304a\u3001\u53d7\u9a13\u8005\u6570\u306e\u60c5\u5831\u306f\u3042\u308a\u307e\u305b\u3093\u3067\u3057\u305f\u3002<\/p>\n<p>&nbsp;<\/p>\n<div class=\"ep-box es-BmarkHatena es-borderSolidS bgc-white brc-DPblue es-radius\">\u7c3f\u8a18\u306f3\u7d1a\u306e\u5834\u5408\u3001\u5e74\u95933\u56de\u306e\u8a66\u9a13\u304c\u3042\u308a\u307e\u3059\u3002<strong>\u7c3f\u8a183\u7d1a<\/strong>\u306e\u8a66\u9a13\u3060\u3051\u3067\u3082<strong>\u6bce\u56de10\u4e07\u4eba\u524d\u5f8c<\/strong>\u306e\u53d7\u9a13\u8005\u304c\u3044\u307e\u3059\u3002<br \/>\n\u7c3f\u8a18\u304c\u7570\u5e38\u306a\u307b\u3069\u53d7\u9a13\u8005\u304c\u591a\u3044\u3067\u3059\u3002<br \/>\n<strong>BATIC<\/strong>\u306f\u5e74\u95933,000\u4eba\u5f31\u3001<strong>\u30d3\u30b8\u30cd\u30b9\u4f1a\u8a08\u691c\u5b9a<\/strong>\u306f\u5e74\u959315,000\u4eba\u3001<strong>FASS\u691c\u5b9a<\/strong>\u306f\u5e74\u95935,000\u4eba\u304c\u53d7\u9a13\u3057\u3066\u3044\u307e\u3059\u3002<\/div>\n<p>&nbsp;<\/p>\n<h2>IFRS\u691c\u5b9a \u96e3\u6613\u5ea6\u30fb\u52c9\u5f37\u6642\u9593\u306b\u3064\u3044\u3066<\/h2>\n<p>IFRS\u691c\u5b9a\u306e<span style=\"color: #ff0000;\"><strong>\u96e3\u6613\u5ea6<\/strong><\/span>\u306f\u3069\u308c\u307b\u3069\u306e\u3082\u306e\u306a\u306e\u3067\u3057\u3087\u3046\u304b\uff1f<\/p>\n<p>&nbsp;<\/p>\n<p>\u4e0a\u306e\u30c7\u30fc\u30bf\u3067\u3054\u7d39\u4ecb\u3057\u307e\u3057\u305f\u304c\u3001<strong>\u5408\u683c\u7387\u304c80\uff05\u3092\u8d85\u3048\u308b<\/strong>\u56de\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u53d7\u9a13\u8005\u6570\u304c\u5c11\u306a\u3044\u3053\u3068\u3082\u3042\u308a\u5177\u4f53\u7684\u306a\u60c5\u5831\u53ce\u96c6\u306f\u96e3\u3057\u3044\u306e\u3067\u3059\u304c\u3001Web\u4e0a\u306e\u60c5\u5831\u3092\u307f\u3066\u307f\u308b\u3068IFRS\u691c\u5b9a\u306b\u5408\u683c\u3059\u308b\u306e\u306b<span style=\"color: #ff0000;\"><strong>100\u301c200\u6642\u9593<\/strong><\/span>\u3068\u3044\u3046\u610f\u898b\u304c\u8907\u6570\u898b\u3064\u304b\u308a\u307e\u3057\u305f\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u60c5\u5831\u304c\u5727\u5012\u7684\u306b\u8db3\u308a\u3066\u3044\u307e\u305b\u3093\u306e\u3067\u3001\u53d7\u9a13\u7d4c\u9a13\u306e\u3042\u308b\u65b9\u306f\u305c\u3072\u3054\u9023\u7d61\u9802\u3051\u308c\u3070\u5e78\u3044\u3067\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<ul>\n<li><span style=\"font-size: 14pt;\"><strong>\u52c9\u5f37\u6642\u9593\u306b\u3064\u3044\u3066<\/strong><\/span><\/li>\n<\/ul>\n<div class=\"ep-box\">\n<p>\u30fb100\u301c200\u6642\u9593<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<p>\u3064\u307e\u308a\u3001<strong>\u96e3\u6613\u5ea6\u306f\u3084\u3084\u4f4e\u3044<\/strong>\u3068\u3044\u3046\u8a66\u9a13\u304b\u3068\u601d\u3044\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<h2>IFRS\u691c\u5b9a\u306e\u30b5\u30f3\u30d7\u30eb\u554f\u984c<\/h2>\n<p>IFRS\u691c\u5b9a\u306e<span style=\"color: #000000;\"><strong>\u30b5\u30f3\u30d7\u30eb\u554f\u984c<\/strong><\/span>\u304c\u516c\u5f0f\u304b\u3089\u516c\u958b\u3055\u308c\u3066\u3044\u307e\u3059\u306e\u3067\u3001\u8208\u5473\u3042\u308b\u65b9\u306f\u4ee5\u4e0b\u306e\u30ea\u30f3\u30af\u3092\u3054\u89a7\u306b\u306a\u3063\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<p>&nbsp;<\/p>\n<p style=\"text-align: center;\"><span style=\"text-decoration: underline;\"><strong><a href=\"https:\/\/www.ifrs-kentei.com\/problem\/index.php\" target=\"_blank\" rel=\"nofollow noopener\">IFRS\u691c\u5b9a \u30b5\u30f3\u30d7\u30eb\u554f\u984c\u306b\u30c1\u30e3\u30ec\u30f3\u30b8<\/a><\/strong><\/span><\/p>\n<p>&nbsp;<\/p>\n<p>\u30b5\u30f3\u30d7\u30eb\u554f\u984c\u306e\u4e00\u4f8b\u3092\u8f09\u305b\u307e\u3059\u3002<\/p>\n<p>\uff08\u4e0b\u306b\u7b54\u3048\u304c\u3042\u308a\u307e\u3059\u3002\u554f\u984c\u3092\u89e3\u304d\u305f\u3044\u4eba\u306f\u3086\u3063\u304f\u308a\u30b9\u30af\u30ed\u30fc\u30eb\u3057\u3066\u304f\u3060\u3055\u3044\uff09<\/p>\n<p>&nbsp;<\/p>\n<h3>IFRS\u691c\u5b9a\u3000\u30b5\u30f3\u30d7\u30eb\u554f\u984c<\/h3>\n<p id=\"IUNGlZt\"><img decoding=\"async\" class=\"waku aligncenter wp-image-6220 lazyload\" data-src=\"https:\/\/ecoslyme.com\/wp-content\/uploads\/2021\/11\/img_6198aad4e95d9.png\" alt=\"\" width=\"800\" height=\"489\" src=\"data:image\/svg+xml;base64,PHN2ZyB3aWR0aD0iMSIgaGVpZ2h0PSIxIiB4bWxucz0iaHR0cDovL3d3dy53My5vcmcvMjAwMC9zdmciPjwvc3ZnPg==\" style=\"--smush-placeholder-width: 800px; --smush-placeholder-aspect-ratio: 800\/489;\" \/><\/p>\n<p id=\"vWdEmUa\"><img decoding=\"async\" class=\"waku aligncenter wp-image-6221 lazyload\" data-src=\"https:\/\/ecoslyme.com\/wp-content\/uploads\/2021\/11\/img_6198ab1fd7b38.png\" alt=\"\" width=\"800\" height=\"467\" src=\"data:image\/svg+xml;base64,PHN2ZyB3aWR0aD0iMSIgaGVpZ2h0PSIxIiB4bWxucz0iaHR0cDovL3d3dy53My5vcmcvMjAwMC9zdmciPjwvc3ZnPg==\" style=\"--smush-placeholder-width: 800px; --smush-placeholder-aspect-ratio: 800\/467;\" \/><\/p>\n<p id=\"eCrcHPE\"><img decoding=\"async\" class=\"waku aligncenter wp-image-6222 lazyload\" data-src=\"https:\/\/ecoslyme.com\/wp-content\/uploads\/2021\/11\/img_6198ab38ba7ed.png\" alt=\"\" width=\"800\" height=\"420\" src=\"data:image\/svg+xml;base64,PHN2ZyB3aWR0aD0iMSIgaGVpZ2h0PSIxIiB4bWxucz0iaHR0cDovL3d3dy53My5vcmcvMjAwMC9zdmciPjwvc3ZnPg==\" style=\"--smush-placeholder-width: 800px; --smush-placeholder-aspect-ratio: 800\/420;\" \/><\/p>\n<p id=\"UwbGxAU\"><img decoding=\"async\" class=\"waku aligncenter wp-image-6223 lazyload\" data-src=\"https:\/\/ecoslyme.com\/wp-content\/uploads\/2021\/11\/img_6198ab532815f.png\" alt=\"\" width=\"800\" height=\"315\" src=\"data:image\/svg+xml;base64,PHN2ZyB3aWR0aD0iMSIgaGVpZ2h0PSIxIiB4bWxucz0iaHR0cDovL3d3dy53My5vcmcvMjAwMC9zdmciPjwvc3ZnPg==\" style=\"--smush-placeholder-width: 800px; --smush-placeholder-aspect-ratio: 800\/315;\" \/><\/p>\n<p>&nbsp;<\/p>\n<p><span style=\"color: #ff0000;\">\u2193\u4e0b\u306b\u7b54\u3048\u304c\u3042\u308a\u307e\u3059\u306e\u3067\u3001\u5148\u306b\u30b9\u30af\u30ed\u30fc\u30eb\u3057\u306a\u3044\u3088\u3046\u306b\u3054\u6ce8\u610f\u3092<\/span><\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<h3>IFRS\u691c\u5b9a\u3000\u30b5\u30f3\u30d7\u30eb\u554f\u984c\u3000\u7b54\u3048<\/h3>\n<p>\u6c17\u306b\u306a\u308b\u3068\u601d\u3046\u306e\u3067\u3001<span style=\"color: #ff0000;\"><strong>\u7b54\u3048<\/strong><\/span>\u306e\u65b9\u3082\u8f09\u305b\u3066\u7f6e\u304d\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p id=\"ajjPpmm\">\u4f8b\u984c1\uff09C<\/p>\n<p>&nbsp;<\/p>\n<p id=\"vxBPjIh\">\u4f8b\u984c2\uff09D<\/p>\n<p>&nbsp;<\/p>\n<p id=\"tjIBOAX\">\u4f8b\u984c3\uff09A<\/p>\n<p>&nbsp;<\/p>\n<p>\u4f8b\u984c4\uff09D<\/p>\n<p>&nbsp;<\/p>\n<p>\u3044\u304f\u3064\u6b63\u89e3\u3067\u304d\u307e\u3057\u305f\u304b\uff1f<\/p>\n<p>&nbsp;<\/p>\n<p>\u3061\u3087\u3063\u3068\u53d7\u9a13\u3057\u3066\u307f\u305f\u304f\u306a\u3063\u305f\u304b\u3082\u3001\u3068\u601d\u3063\u305f\u4eba\u3082\u3044\u308b\u306e\u3067\u306f\u306a\u3044\u3067\u3057\u3087\u3046\u304b\uff1f<\/p>\n<p>&nbsp;<\/p>\n<h2>IFRS\u691c\u5b9a\u306e\u5b66\u7fd2\u306b\u3064\u3044\u3066<\/h2>\n<p id=\"XxfVQZP\"><img decoding=\"async\" class=\"waku aligncenter wp-image-6053 size-large lazyload\" data-src=\"https:\/\/ecoslyme.com\/wp-content\/uploads\/2021\/09\/img_613db0fd5c8ef-1024x679.png\" alt=\"\" width=\"1024\" height=\"679\" src=\"data:image\/svg+xml;base64,PHN2ZyB3aWR0aD0iMSIgaGVpZ2h0PSIxIiB4bWxucz0iaHR0cDovL3d3dy53My5vcmcvMjAwMC9zdmciPjwvc3ZnPg==\" style=\"--smush-placeholder-width: 1024px; --smush-placeholder-aspect-ratio: 1024\/679;\" \/><\/p>\n<p>IFRS\u691c\u5b9a\u3092\u5b66\u7fd2\u3059\u308b\u306b\u5f53\u305f\u3063\u3066\u3001<span style=\"color: #ff0000;\"><strong>\u304a\u3059\u3059\u3081\u306e\u30c6\u30ad\u30b9\u30c8\u3068\u554f\u984c\u96c6<\/strong><\/span>\u3092\u3054\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u30fb<strong>IFRS\u691c\u5b9a \u516c\u5f0f\u30c6\u30ad\u30b9\u30c8\uff06\u516c\u5f0f\u554f\u984c\u96c6<\/strong><\/p>\n\n\n\n<p>&nbsp;<\/p>\n<div class=\"ep-box es-BmarkExcl es-borderSolidS brc-DPred bgc-white es-radius\">\u8cfc\u5165\u6642\u306b\u306f\u3001<strong>\u6700\u65b0\u7248<\/strong>\u304b\u3069\u3046\u304b\u3092\u3054\u78ba\u8a8d\u304f\u3060\u3055\u3044\u3002<\/div>\n<p>&nbsp;<\/p>\n<p>\u6700\u65b0\u7248\u304c\u898b\u3064\u304b\u3089\u306a\u3044\u5834\u5408\u306f\u3001\u4ee5\u4e0b\u306eURL\u304b\u3089\u516c\u5f0f\u30c6\u30ad\u30b9\u30c8\u3068\u516c\u5f0f\u554f\u984c\u96c6\u3092\u63a2\u3057\u3066\u307f\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>Abitus\uff08\u30a2\u30d3\u30bf\u30b9\uff09\u3067\u3082IFRS\u691c\u5b9a\u306e\u8b1b\u7fa9\u304c\u3042\u308b\u306e\u3067\u3001\u6c17\u306b\u306a\u308b\u4eba\u306f\u4e00\u5ea6\u3054\u89a7\u306b\u306a\u3063\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p style=\"text-align: center;\"><span style=\"text-decoration: underline;\"><strong><a href=\"https:\/\/www.abitus.co.jp\/ifrs\/course\/about\/\" target=\"_blank\" rel=\"nofollow noopener\">Abitus\uff08\u30a2\u30d3\u30bf\u30b9\uff09\u306eIFRS\u691c\u5b9a\u5bfe\u7b56\u8b1b\u5ea7\u3092\u898b\u308b<\/a><\/strong><\/span><\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<h2>USCPA\uff08\u7c73\u56fd\u516c\u8a8d\u4f1a\u8a08\u58eb\uff09\u306e\u30b9\u30b9\u30e1<\/h2>\n<p><img decoding=\"async\" class=\"waku aligncenter wp-image-3372 size-large lazyload\" data-src=\"https:\/\/ecoslyme.com\/wp-content\/uploads\/2020\/03\/shutterstock_211382386-1024x768.jpg\" alt=\"\" width=\"1024\" height=\"768\" src=\"data:image\/svg+xml;base64,PHN2ZyB3aWR0aD0iMSIgaGVpZ2h0PSIxIiB4bWxucz0iaHR0cDovL3d3dy53My5vcmcvMjAwMC9zdmciPjwvc3ZnPg==\" style=\"--smush-placeholder-width: 1024px; --smush-placeholder-aspect-ratio: 1024\/768;\" 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style=\"color: #ff0000;\"><strong>USCPA\u306e\u8cc7\u683c\u306e\u5a01\u529b\u306f\u7d76\u5927<\/strong><\/span>\u3060\u3068\u611f\u3058\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>USCPA\u306b\u5c11\u3057\u3067\u3082\u8208\u5473\u304c\u6e67\u3044\u305f\u65b9\u306f\u3001\u4e00\u5ea6\u4ee5\u4e0b\u306e\u8a18\u4e8b\u3092\u3054\u89a7\u306b\u306a\u3063\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<p>&nbsp;<\/p>\n\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n\r\n<div class=\"afTagBox afTag-5636\">\r\n  <div class=\"afTagBox__content\"><div class=\"af_button\" style=\"text-align: center;\"><a href=\"https:\/\/h.accesstrade.net\/sp\/cc?rk=0100fjvn00mig0\" rel=\"nofollow\">USCPA\u3092\u76ee\u6307\u3059\u306a\u3089\u30a2\u30d3\u30bf\u30b9\u3002<img decoding=\"async\" src=\"https:\/\/h.accesstrade.net\/sp\/rr?rk=0100fjvn00mig0\" alt=\"\" width=\"1\" height=\"1\" border=\"0\" \/><\/a><\/div>\n<p style=\"text-align: center;\">\u00a0<span style=\"font-size: 10pt; color: 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\/><\/p>\n<p>\u3044\u304b\u304c\u3067\u3057\u305f\u3067\u3057\u3087\u3046\u304b\uff1f<\/p>\n<p>&nbsp;<\/p>\n<p>IFRS\u691c\u5b9a\u306e\u5b58\u5728\u306f\u77e5\u3063\u3066\u3044\u305f\u3051\u3069\u3001\u3069\u3093\u306a\u8a66\u9a13\u5185\u5bb9\u306a\u306e\u304b\u5206\u304b\u3089\u306a\u304b\u3063\u305f\u3068\u3044\u3046\u65b9\u306f\u3001\u5c11\u3057\u30a4\u30e1\u30fc\u30b8\u304c\u51fa\u6765\u305f\u306e\u3067\u306f\u306a\u3044\u3067\u3057\u3087\u3046\u304b\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>IFRS\u691c\u5b9a\u306b\u5408\u683c\u3059\u308c\u3070\u3001<strong>\u793e\u5185\u306b\u81ea\u5206\u306e\u5b58\u5728\u611f\u3092\u30a2\u30d4\u30fc\u30eb<\/strong>\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3068\u601d\u3044\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u3057\u304b\u3057\u3001IFRS\u691c\u5b9a\u306f<strong>\u82f1\u8a9e\u304c\u3067\u304d\u3066\u3053\u305d\u751f\u304d\u308b\u8cc7\u683c<\/strong>\u3060\u3068\u601d\u3063\u3066\u3044\u307e\u3059\u306e\u3067\u3001USCPA\u53d6\u5f97\u3084\u4ed6\u306e\u8cc7\u683c\u53d6\u5f97\u306e\u305f\u3081\u306e\u901a\u904e\u70b9\u3068\u3057\u3066\u5229\u7528\u3057\u3066\u3044\u308b\u4eba\u304c\u591a\u3044\u306e\u3067\u306f\u306a\u3044\u3067\u3057\u3087\u3046\u304b\uff1f<\/p>\n<p>&nbsp;<\/p>\n<p>USCPA\uff08\u7c73\u56fd\u516c\u8a8d\u4f1a\u8a08\u58eb\uff09\u3092\u53d7\u9a13\u3059\u308b\u524d\u306e\u529b\u8a66\u3057\u3068\u3057\u3066\u52c9\u5f37\u3001\u6311\u6226\u3059\u308b\u306e\u3082\u826f\u3044\u304b\u3068\u601d\u3044\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u56fd\u969b\u7684\u306a\u4f1a\u8a08\u57fa\u6e96\u3092\u77e5\u3063\u3066\u3044\u308b\u4eba\u306f\u3001\u4eca\u5f8c\u98df\u3044\u3063\u3071\u3050\u308c\u308b\u3053\u3068\u304c\u306a\u304f\u306a\u308b\u53ef\u80fd\u6027\u304c\u9ad8\u304f\u306a\u308b\u3068\u8003\u3048\u3089\u308c\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u4e00\u5ea6USCPA\u306b\u3064\u3044\u3066\u8abf\u3079\u3066\u307f\u308b\u3068\u4e16\u754c\u89b3\u304c\u5909\u308f\u308b\u304b\u3082\u3057\u308c\u306a\u3044\u306e\u3067\u3001\u3053\u306e\u6a5f\u4f1a\u306b\u898b\u3066\u307f\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>&nbsp;<\/p>\n<p style=\"text-align: center;\"><span style=\"text-decoration: underline;\"><strong><a href=\"https:\/\/ecoslyme.com\/uscpa\/uscpa\/\" target=\"_blank\" rel=\"noopener\">\u3010USCPA\u3011\u30b3\u30b9\u30d1\u6700\u5f37\u306e\u8cc7\u683c\uff01\u7c73\u56fd\u516c\u8a8d\u4f1a\u8a08\u58eb\u3068\u306f\u4f55\u304b\uff1f<\/a><\/strong><\/span><\/p>\n<p>&nbsp;<\/p>\n<p>\u4ed6\u306e\u8ca1\u52d9\u7d4c\u7406\u7cfb\u306e\u8cc7\u683c\u306b\u3064\u3044\u3066\u6c17\u306b\u306a\u308b\u65b9\u306f\u4ee5\u4e0b\u306e\u8a18\u4e8b\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n<p>&nbsp;<\/p>\n<p style=\"text-align: center;\"><span style=\"text-decoration: underline;\"><strong><a href=\"https:\/\/ecoslyme.com\/uscpa\/uscpa-accounting-summary\/\" target=\"_blank\" rel=\"noopener\">\u3010\u4f1a\u8a08\u8cc7\u683c\u3011\u7d4c\u7406\u30fb\u8ca1\u52d9\u306b\u8d85\u304a\u3059\u3059\u3081\u306e\u8cc7\u683c\/\u8a66\u9a13\u4e00\u89a7\u3010\u96e3\u6613\u5ea6\u3082\u3054\u7d39\u4ecb\u3011<\/a><\/strong><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>ecoslyme\u3067\u3059\u3002 &nbsp; \u7d4c\u7406\u3084\u8ca1\u52d9\u306e\u4eba\u3067\u3001\u81ea\u5df1\u7814\u947d\u3092\u901a\u3058\u3066\u81ea\u5206\u306e\u4f1a\u8a08\u30b9\u30ad\u30eb\u3092\u9ad8\u3081\u305f\u3044\u3068\u601d\u3063\u3066\u3044\u308b\u4eba\u306f\u591a\u3044\u3068\u601d\u3044\u307e\u3059\u3002 &nbsp; \u4f1a\u8a08\u7cfb\u306e\u691c\u5b9a\u3084\u8cc7\u683c\u306f\u610f\u5916\u3068\u591a\u304f\u3001\u300c\u7c3f\u8a18\u300d\u3084\u300c\u30d3\u30b8\u30cd\u30b9\u4f1a\u8a08\u691c\u5b9a\u300d\u3001\u300cBATIC\u300d\u3001\u300cFASS\u691c\u5b9a\u300d\u3001\u300cUSCPA\u300d\u3001\u300c\u8ca1\u52d9\u5831\u544a\u5b9f\u52d9\u691c\u5b9a\u300d\u3068\u8a00\u3063\u305f\u8cc7\u683c\u3084\u691c\u5b9a\u304c\u3042\u308a\u307e\u3059\u3002 &nbsp; \u305d\u306e\u4f1a\u8a08\u7cfb\u306e\u691c\u5b9a\u306e\u4e2d\u306b\u300cIFRS\u691c\u5b9a\u300d\u3068\u3044\u3046\u3082\u306e\u304c\u3042\u308b\u306e\u306f\u3054\u5b58\u77e5\u3067\u3057\u3087\u3046\u304b [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":6566,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[131,133],"tags":[109],"class_list":["post-6214","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-131","category-ifrs","tag-ifrs-uscpa"],"_links":{"self":[{"href":"https:\/\/ecoslyme.com\/uscpa\/wp-json\/wp\/v2\/posts\/6214","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ecoslyme.com\/uscpa\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ecoslyme.com\/uscpa\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ecoslyme.com\/uscpa\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/ecoslyme.com\/uscpa\/wp-json\/wp\/v2\/comments?post=6214"}],"version-history":[{"count":3,"href":"https:\/\/ecoslyme.com\/uscpa\/wp-json\/wp\/v2\/posts\/6214\/revisions"}],"predecessor-version":[{"id":6819,"href":"https:\/\/ecoslyme.com\/uscpa\/wp-json\/wp\/v2\/posts\/6214\/revisions\/6819"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ecoslyme.com\/uscpa\/wp-json\/wp\/v2\/media\/6566"}],"wp:attachment":[{"href":"https:\/\/ecoslyme.com\/uscpa\/wp-json\/wp\/v2\/media?parent=6214"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ecoslyme.com\/uscpa\/wp-json\/wp\/v2\/categories?post=6214"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ecoslyme.com\/uscpa\/wp-json\/wp\/v2\/tags?post=6214"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}