社ä¼ã¨ç£æ¥ã«ãããã¾ã§ã«ãªã価å¤ã¨ã¤ã³ãã¯ããå±ããããã«ãå¤å½©ãªã¹ãã·ã£ãªã¹ããã¤ãªãããã²ã¨ã¤ã®ãã¼ã ãèªçãã¾ããã
2012å¹´04æ20æ¥00:00 ã«ãã´ãªï¼©ï¼¦ï¼²ï¼³ãã®ä» ãIFRSãããåå½ã®ï¼©ï¼¦ï¼²ï¼³é©ç¨ç¶æ³èª¿æ»çµæã 3/29ã«éå¬ãããã伿¥ä¼è¨å¯©è°ä¼ç·ä¼ãã®è°äºé²ãéèåºï¼¨ï¼°ã«ã¢ããããã¦ãã¾ããã ãã£ã¨è¦ãã¨ãããä¼è°ã®ååãããã¯å ±åè ã®çºè¡¨ã§ãèªç±ãªæè¦é³è¿°æéã¯çãã£ãããã§ããã ã¾ãæ°ã«ãªãã¨ãããæ¸ãã¦ã¿ã¾ãã ï¼æè¿ãå éããå¤ããã¨ã¯èªè¦ãã¦ããã¾ãï¼ ãã¦ãä»åã®ãã¼ãã¯ã4/17éå¬ã®å¯©è°ä¼è³æãåå½ã®ï¼©ï¼¦ï¼²ï¼³é©ç¨ç¶æ³èª¿æ»çµæãã§ãã ãã®èª¿æ»çµæã§ã¯ãIFRSã®é©ç¨ç¶æ³ãããIFRSé©ç¨ããä»»æé©ç¨ããIFRS使ç¨ãããã«åé¡ãã¦ãã¾ãã æ¥æ¬ã¯ãå¾ç¾©ã«å¤æããã°ããIFRSä»»æé©ç¨å½ãã®ã¯ã⦠ãã®åºåã«å ¥ãã®ã¯ããã¹ã¤ã¹ãã¢ã«ãã£ããããã¥ã¼ã諸島ãã±ã¤ãã³è«¸å³¶ããã«ã©ã°ã¢ãã®5 ã«å½ã ãã®ããã§ãã ãªãã ããéåæããããããªæ°ãããã®ã§ãããããããä»»æé©ç¨
ãã¼ã å ±éã»åºå ± å§è¨èª¿æ»ã»ç ç©¶ ç ãªãã¯ã¹ãã©ã¼ãã»ã¬ãã¼ããæ¥æ¬ã®çµæ¸ç¤¾ä¼ã«å¯¾ããIFRSã®å½±é¿ã«é¢ãã調æ»ç ç©¶ï¼The Impact of IFRS on Wider Stakeholders of Socio-Economy in Japanï¼ãã®å ¬è¡¨ã«ã¤ã㦠平æ24å¹´ï¼æ14æ¥ éèåº ãªãã¯ã¹ãã©ã¼ãã»ã¬ãã¼ããæ¥æ¬ã®çµæ¸ç¤¾ä¼ã«å¯¾ããIFRSã®å½±é¿ã«é¢ãã調æ»ç ç©¶ï¼The Impact of IFRS on Wider Stakeholders of Socio-Economy in Japanï¼ãã®å ¬è¡¨ã«ã¤ã㦠æãå½ã«ããã¦ã¯ãå½éä¼è¨åºæºï¼ä»¥ä¸ãIFRSãï¼ã®ããæ¹ã«ã¤ãã¦ã伿¥ä¼è¨å¯©è°ä¼ã«ããã¦æ¤è¨ãè¡ã£ã¦ãã¾ãã 伿¥ä¼è¨å¯©è°ä¼ã«ãããæ¤è¨ã«ããã¦ã¯ãIFRSã®å°å ¥ãæãå½çµæ¸ç¤¾ä¼ã«ã©ã®ãããªå½±é¿ãåã¼ãããå½±é¿ãã©ã®ç¨åº¦ãã¨ãããã¨ãè¸ã¾ãã¦å ·ä½çãªæ¹åæ§ãæ¤
ã客æ§ã®IFRS対å¿ãå¾¹åºãµãã¼ã å¥è¡V ERPã¯ã©ã¦ãã¯ãIFRSï¼å½é財åå ±ååºæºï¼ã§ã®ä¼è¨å¦çã¸ã®å¯¾å¿ã¯ãã¡ããã ã°ã«ã¼ãçµå¶ã®å¹çåãªã©ãIFRSãèæ¯ã¨ãã顧客ãã¼ãºã®å¤åã¸ã®å¯¾å¿ãå®ç¾ãã¾ãã
IFRSã®å°å ¥ã«ããããã¾ãã¯ããã¸ã§ã¯ããã¼ã ãçºè¶³ããå¿ è¦ãããã¾ããããã¸ã§ã¯ããæåãããããã«ã¯å ¨ç¤¾æ¨ªæã§åãçµãã¨ã¨ãã«ããã®æ¨é²å½¹ã§ããããã¸ã§ã¯ãããã¸ã£ã¼ã®äººé¸ãéµãæ¡ãã¾ãã IFRSã®å°å ¥ã«ããããã¾ãã¯ããã¸ã§ã¯ããã¼ã ãçºè¶³ãããªãã¦ã¯ãªãã¾ãããå®éã®æºå使¥ã§ã¯ãåç¾æ¥é¨éãã°ã«ã¼ãä¼ç¤¾ãå·»ãè¾¼ãã å ¨ç¤¾ã¬ãã«ã§ã®å¯¾å¿ãå¯è½ãªä½å¶ãä¸å¯æ¬ ã§ãã çµå¶è ã®çè§£ãå¾ããã¨ãå æ±º 屿©æãæã£ãçµçé¨éãã社å ã®çè§£ãå¾ãããªãã¾ã¾ãIFRSå°å ¥ãç¬èªã«å§ãããã¨ãã¦ãã¾ãã±ã¼ã¹ãããã¾ããããã¾ãè¯ãããæ¹ã§ã¯ããã¾ãããçµçé¨éãç¬èªã«æ å ±åéãããæ¤è¨ããããã¦ããã§ãããã¨ã«éçãããããã§ããããã¸ã§ã¯ããã¼ã ã®çºè¶³ã«å ç«ã£ã¦ãIFRSå°å ¥ããã¸ã§ã¯ãã®æç¾©ãå¿ è¦æ§ã«ã¤ãã¦çµå¶è ã®çè§£ãå¾ã¦ãçµå¶è ããã®ãã墨ä»ããã®ããã¸ã§ã¯ãã¨ãã¦æ´»åãå§ãããã¨ãæã¾
1æ7 2011å¹´ã®ä¼è¨ã¯æ³¨ç®ï¼ ã«ãã´ãª:財åä¼è¨ 2011å¹´ã¯ãASBJ(伿¥ä¼è¨åºæºå§å¡ä¼ï¼ã¨IASB(å½éä¼è¨åºæºå¯©è°ä¼ï¼ãä¼è¨åºæºã®ã³ã³ãã¼ã¸ã§ã³ã¹ï¼åæï¼ã®å éåã«åããåãçµã¿ã«é¢ãã¦ç· çµãããæ±äº¬åæããå®äºæéãè¿ããå¹´ã§ãã ã¾ããFASB(ç±³å½è²¡åä¼è¨åºæºå¯©è°ä¼ï¼ã¨IASBã¨ã®è¦æ¸ï¼MoU,Memorandom of Understanding)ã§è¨ããããåªå ããã¸ã§ã¯ããäºå®ããã¦ããå¹´ã§ãããã¾ãã 2011å¹´ã¨ããå¹´ã¯ãæ¥æ¬ã§ãç±³å½ã§ãä¼è¨åºæºã®ã³ã³ãã¼ã¸ã§ã³ã¹ã«é¢ãã¦ä¸ã¤ã®åºåãã®å¹´ã¨ãªãäºå®ã§ããã ããããIASBã®"work plan"ï¼ããã¸ã§ã¯ãè¨ç»è¡¨ï¼ã¯å¤§å¹ ã«é ããããã«ä¼´ããæ¥æ¬ã®ã³ã³ãã¼ã¸ã§ã³ã¹ã®ããã¸ã§ã¯ãè¨ç»ãå¤§å¹ ã«é ãããã¨ã«ãªãã¾ãããä¸è¡¨åç §ãã ä¸é·æã®ã³ã³ãã¼ã¸ã§ã³ã¹é ç®ã®å¤ããå½åäºå®ãããé ããè¦éãã§ããããæ±äº¬åæãã«ã
ã©ã³ãã³ã°
ã©ã³ãã³ã°
ãç¥ãã
ãªãªã¼ã¹ãé害æ å ±ãªã©ã®ãµã¼ãã¹ã®ãç¥ãã
ææ°ã®äººæ°ã¨ã³ããªã¼ã®é ä¿¡
å¦çãå®è¡ä¸ã§ã
j次ã®ããã¯ãã¼ã¯
kåã®ããã¯ãã¼ã¯
lãã¨ã§èªã
eã³ã¡ã³ãä¸è¦§ãéã
oãã¼ã¸ãéã
{{#tags}}- {{label}}
{{/tags}}