{"id":289,"date":"2023-08-04T22:11:18","date_gmt":"2023-08-04T13:11:18","guid":{"rendered":"https:\/\/alwasiq.net\/jp\/?p=289"},"modified":"2023-08-11T16:52:30","modified_gmt":"2023-08-11T07:52:30","slug":"fsstandard","status":"publish","type":"post","link":"https:\/\/alwasiq.net\/jp\/fsstandard\/","title":{"rendered":"\u6cd5\u4eba\u7a0e\u306e\u305f\u3081\u306e\u8ca1\u52d9\u8af8\u8868\u306e\u4f5c\u6210\u306b\u306f\u3001\u3069\u306e\u3088\u3046\u306a\u57fa\u6e96\u3092\u7528\u3044\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u304b\uff1f"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">\u65e5\u672c\u3067\u306f\u8ca1\u52d9\u8af8\u8868\u3092\u4f5c\u6210\u3059\u308b\u969b\u3001GAAP\uff08\u4e00\u822c\u306b\u516c\u6b63\u59a5\u5f53\u3068\u8a8d\u3081\u3089\u308c\u308b\u4f1a\u8a08\u57fa\u6e96\uff09\u306b\u5f93\u3063\u3066\u8ca1\u52d9\u8af8\u8868\u304c\u4f5c\u6210\u3055\u308c\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u305f\u3060\u3057\u91d1\u878d\u5546\u54c1\u53d6\u5f15\u6cd5\u4e0a\u306b\u304a\u3044\u3066\u306f\u3001\u8af8\u5916\u56fd\u3068\u306e\u6bd4\u8f03\u53ef\u80fd\u6027\u3092\u62c5\u4fdd\u3059\u308b\u305f\u3081\u3001IFRS\uff08\u56fd\u969b\u4f1a\u8a08\u57fa\u6e96\uff09\u3084US GAAP\uff08\u7c73\u56fd\u4f1a\u8a08\u57fa\u6e96\uff09\u306b\u5f93\u3063\u3066\u8ca1\u52d9\u8af8\u8868\u3092\u4f5c\u6210\u3059\u308b\u3053\u3068\u3082\u3067\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">UAE\u306b\u304a\u3044\u3066\u306f 2023\u5e746\u67081\u65e5\u3088\u308a\u6cd5\u4eba\u7a0e\u6cd5\u304c\u65bd\u884c\u3055\u308c\u3001\u8ca1\u52d9\u8af8\u8868\u3092\u4f5c\u6210\u3059\u308b\u5fc5\u8981\u304c\u51fa\u3066\u304d\u307e\u3057\u305f\u3002\u672c\u65e5\u306f\u3001\u8ca1\u52d9\u8af8\u8868\u306e\u4f5c\u6210\u306b\u3042\u305f\u308a\u3069\u3046\u3044\u3063\u305f\u4f1a\u8a08\u57fa\u6e96\u306b\u5f93\u3063\u3066\u8ca1\u52d9\u8af8\u8868\u3092\u4f5c\u6210\u3059\u308c\u3070\u3088\u3044\u304b\u3068\u3044\u3046\u70b9\u3092\u8a18\u8f09\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u6cd5\u4eba\u7a0e\u6cd5\u4e0a\u306f\u56fd\u969b\u8ca1\u52d9\u5831\u544a\u57fa\u6e96\uff08IFRS\uff09\u306e\u9069\u7528\u304c\u63a8\u5968\u3055\u308c\u3066\u3044\u308b<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u30d3\u30b8\u30cd\u30b9\u306e\u30b0\u30ed\u30fc\u30d0\u30eb\u5c55\u958b\u306b\u4f34\u3044\u3001\u4f01\u696d\u306f\u69d8\u3005\u306a\u4f1a\u8a08\u57fa\u6e96\u306b\u6e96\u62e0\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u30c9\u30d0\u30a4\u3067\u306f\u3001\u900f\u660e\u3067\u6b63\u78ba\u306a\u8ca1\u52d9\u5831\u544a\u3092\u884c\u3046\u305f\u3081\u306b\u3001\u4f01\u696d\u306f\u56fd\u969b\u8ca1\u52d9\u5831\u544a\u57fa\u6e96\uff08IFRS\uff09\u307e\u305f\u306f\u30a2\u30e9\u30d6\u9996\u9577\u56fd\u9023\u90a6\u4e00\u822c\u306b\u516c\u6b63\u59a5\u5f53\u3068\u8a8d\u3081\u3089\u308c\u305f\u4f1a\u8a08\u539f\u5247\uff08UAE GAAP\uff09\u306e\u3044\u305a\u308c\u304b\u306b\u5f93\u308f\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3053\u306e\u70b9\u3001 UAE\u6cd5\u4eba\u7a0e\u6cd5\u306eQ&amp;A\u7b2c78\u6761\u306b\u3088\u308b\u3068\u3001\u8ca1\u52d9\u8af8\u8868\u3092\u4f5c\u6210\u3059\u308b\u969b\u306e\u4f1a\u8a08\u57fa\u6e96\u306b\u306fIFRS\u304c\u4f8b\u793a\u3068\u3057\u3066\u6319\u3052\u3089\u308c\u3066\u3044\u307e\u3059\u3002\u4eca\u5f8c\u306f UAE GAAP\u3067\u306f\u306a\u304f\u3001IFRS\u304c\u3088\u308a\u4e00\u5c64UAE\u306e\u4f1a\u8a08\u57fa\u6e96\u306e\u4e2d\u5fc3\u306b\u306a\u3063\u3066\u3044\u304f\u306e\u3067\u306f\u306a\u3044\u304b\u3068\u8003\u3048\u3089\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u5f93\u3063\u3066\u3001\u672c\u8a18\u4e8b\u3092\u8aad\u3093\u3067\u304f\u3060\u3055\u3063\u3066\u3044\u308b\u73fe\u5730\u65e5\u7cfb\u4f01\u696d\u53ca\u3073\u652f\u5e97\u306e\u7686\u69d8\u306b\u304a\u304b\u308c\u307e\u3057\u3066\u306f\u3001IFRS\u306b\u5f93\u3063\u305f\u8ca1\u52d9\u8af8\u8868\u3092\u4f5c\u6210\u3057\u3066\u304a\u3051\u3070\u3001\u7279\u6bb5\u554f\u984c\u306f\u306a\u3044\u3082\u306e\u3068\u8003\u3048\u3089\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u56fd\u969b\u8ca1\u52d9\u5831\u544a\u57fa\u6e96\uff08IFRS\uff09\u3068\u306f<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">IFRS\u306f\u3001\u4f01\u696d\u4f1a\u8a08\u306b\u95a2\u3059\u308b\u4e16\u754c\u5171\u901a\u306e\u8a00\u8a9e\u3068\u3057\u3066\u56fd\u969b\u4f1a\u8a08\u57fa\u6e96\u5be9\u8b70\u4f1a\uff08IASB\uff09\u4f5c\u6210\u3055\u308c\u307e\u3057\u305f\u3002IFRS\u306f\u4e16\u754c144\u30ab\u56fd\u4ee5\u4e0a\u3067\u63a1\u7528\u3055\u308c\u3066\u304a\u308a\u3001\u8ca1\u52d9\u8af8\u8868\u3092\u540c\u4e00\u306e\u4f01\u696d\u4f1a\u8a08\u306b\u57fa\u3065\u304d\u4f5c\u6210\u3059\u308b\u3053\u3068\u3067\u3001\u8a2d\u7acb\u3055\u308c\u3066\u3044\u308b\u56fd\u306b\u3088\u3089\u305a\u540c\u4e00\u306e\u57fa\u6e96\u3067\u4f5c\u6210\u3055\u308c\u305f\u8ca1\u52d9\u72b6\u6cc1\u30fb\u7d4c\u55b6\u6210\u7e3e\u306e\u60c5\u5831\u3092\u5165\u624b\u3067\u304d\u308b\u305f\u3081\u3001\u5404\u56fd\u3054\u3068\u306b\u5225\u306e\u30eb\u30fc\u30eb\u306b\u5f93\u3063\u3066\u4f5c\u6210\u3055\u308c\u305f\u8ca1\u52d9\u8af8\u8868\u3068\u6bd4\u3079\u3066\u4f01\u696d\u9593\u306e\u6bd4\u8f03\u53ef\u80fd\u6027\u304c\u9ad8\u304f\u306a\u308a\u307e\u3059\u3002\u307e\u305f\u3001\u6d77\u5916\u6295\u8cc7\u5bb6\u304b\u3089\u898b\u308b\u3068\u3001\u4e16\u754c\u5171\u901a\u30eb\u30fc\u30eb\u3067\u4f5c\u6210\u3055\u308c\u305f\u8ca1\u52d9\u8af8\u8868\u306f\u5b89\u5fc3\u611f\u304c\u3042\u308a\u3001\u6295\u8cc7\u3092\u96c6\u3081\u3084\u3059\u3044\u3068\u3044\u3046\u30e1\u30ea\u30c3\u30c8\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<h2 class=\"wp-block-heading\">IFRS\u4ee5\u5916\u306e\u65b9\u6cd5\u3067\u8ca1\u52d9\u8af8\u8868\u3092\u4f5c\u6210\u3057\u3066\u3082\u826f\u3044\u3068\u3055\u308c\u308b\u5834\u5408<\/h2>\n\n\n\n<div class=\"wp-block-columns is-layout-flex wp-container-core-columns-is-layout-8f761849 wp-block-columns-is-layout-flex\">\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:100%\">\n<p class=\"wp-block-paragraph\">\u4e0a\u8a18\u3067\u8a18\u8f09\u3057\u305f\u901a\u308a\u3001UAE\u3067\u306f\u4eca\u5f8c\u306fIFRS\u9069\u7528\u304c\u63a8\u5968\u3055\u308c\u307e\u3059\u3002\u3053\u306e\u70b9\u3001IFRS\u306fUAE&nbsp; GAAP\u3068\u6bd4\u8f03\u3057\u3066\u305d\u306e\u5bfe\u8c61\u306f\u975e\u5e38\u306b\u5e83\u7bc4\u56f2\u306b\u898f\u5b9a\u3055\u308c\u3066\u304a\u308a\u3001\u691c\u8a0e\u3059\u3079\u304d\u79d1\u76ee\u3082\u591a\u5c90\u306b\u308f\u305f\u308a\u307e\u3059\u3002\u3057\u304b\u3057\u4e2d\u5c0f\u4f01\u696d\u306e\u7d4c\u55b6\u8005\u306b\u3068\u3063\u3066\u3001\u5e83\u7bc4\u56f2\u304b\u3064\u591a\u5c90\u306b\u308f\u305f\u308bIFRS\u3092\u53b3\u5bc6\u306b\u81ea\u793e\u3067\u9069\u7528\u3059\u308b\u3053\u3068\u306f\u3001\u91d1\u984d\u7684\u306b\u3082\u4eba\u54e1\u5de5\u6570\u7684\u306b\u3082\u5bb9\u6613\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<br><br>\u305d\u306e\u305f\u3081\u6cd5\u4eba\u7a0e\u6cd5\u3067\u306f\u3001\u305d\u3046\u3044\u3063\u305f\u4e2d\u5c0f\u4f01\u696d\u5411\u3051\u306e\u6551\u6e08\u63aa\u7f6e\u3068\u3057\u3066\u3001\u4e0b\u8a18\u306e\u3088\u3046\u306a\u898f\u5b9a\u304c\u8a2d\u3051\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<\/div>\n<\/div>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td>\u53ce\u76ca\u304c5,000\u4e07AED\u307e\u3067\u306e\u8ab2\u7a0e\u5bfe\u8c61\u8005<\/td><td>\u8ca1\u52d9\u8af8\u8868\u4f5c\u6210\u306b\u4e2d\u5c0f\u4f01\u696d\u5411\u3051\u56fd\u969b\u8ca1\u52d9\u5831\u544a\u57fa\u6e96\uff08\u300c\u4e2d\u5c0f\u4f01\u696d\u5411\u3051IFRS\u300d\uff09\u306e\u9069\u7528\u3092\u9078\u629e\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b<\/td><\/tr><tr><td>\u53ce\u76ca\u304c300 \u4e07AED\u307e\u3067\u306e\u8ab2\u7a0e\u4e8b\u696d\u8005<\/td><td>\u9023\u90a6\u7a0e\u52d9\u5f53\u5c40\u306b\u5c4a\u3051\u51fa\u3092\u884c\u3046\u3053\u3068\u306b\u3088\u308a\u3001\u73fe\u91d1\u4e3b\u7fa9\u306b\u5f93\u3063\u305f\u8ca1\u52d9\u8af8\u8868\u3092\u4f5c\u6210\u3059\u308b\u3053\u3068\u304c\u51fa\u6765\u308b\u3002\uff08\u73fe\u91d1\u4e3b\u7fa9\u4f1a\u8a08\u3068\u306f\u3001\u300c\u8ab2\u7a0e\u5bfe\u8c61\u8005\u304c\u73fe\u91d1\u306e\u53d7\u6255\u3044\u304c\u3042\u3063\u305f\u6642\u70b9\u3067\u53ce\u5165\u3068\u652f\u51fa\u3092\u8a8d\u8b58\u3059\u308b\u4f1a\u8a08\u65b9\u6cd5\uff09<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">\u4eca\u5f8c\u3001\u6cd5\u4eba\u7a0e\u306e\u9069\u7528\u306b\u969b\u3057\u3066\u65b0\u305f\u306b\u8ca1\u52d9\u8af8\u8868\u306e\u4f5c\u6210\u3092\u8003\u3048\u3066\u3044\u308b\u5834\u5408\u3001\u305d\u306e\u4f1a\u8a08\u671f\u9593\u306e\u53ce\u76ca\u306e\u91d1\u984d\u306b\u5fdc\u3058\u3066\u9069\u7528\u3055\u308c\u308b\u4f1a\u8a08\u57fa\u6e96\u3092\u9069\u5207\u306b\u898b\u5b9a\u3081\u3066\u3001\u3088\u308a\u81ea\u793e\u306e\u65b9\u91dd\u306b\u6cbf\u3063\u305f\u4f1a\u8a08\u57fa\u6e96\u3092\u9069\u7528\u3059\u308c\u3070\u826f\u3044\u3068\u3044\u3046\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\uff08\u53c2\u8003\uff09\u56fd\u969b\u8ca1\u52d9\u5831\u544a\u57fa\u6e96\uff08IFRS\uff09\u3068UAE GAAP\u306e\u9055\u3044<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">IFRS\u3067\u306f\u306a\u304fUAE GAAP\uff08UAE\u73fe\u5730\u3067\u8a8d\u3081\u3089\u308c\u3066\u3044\u308b\u4f1a\u8a08\u57fa\u6e96\uff09\u3092\u9069\u7528\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3068\u3044\u3046\u4f01\u696d\u5411\u3051\u306b\u3001IFRS\u3068UAE GAAP\u3068\u306e\u4e3b\u306a\u76f8\u9055\u70b9\u306b\u3064\u3044\u3066\u3082\u89e3\u8aac\u3057\u307e\u3059\u3002IFRS\u3068UAE GAAP\u306e\u76f8\u9055\u70b9\u306f\u4e3b\u306b\u4ee5\u4e0b\u306e\uff15\u3064\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">1.\u539f\u5247\u30d9\u30fc\u30b9\u3068\u30eb\u30fc\u30eb\u30d9\u30fc\u30b9<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">IFRS\u306f\u300c\u539f\u5247\u4e3b\u7fa9\u300d\u3068\u547c\u3070\u308c\u3001\u4f01\u696d\u304c\u8ca1\u52d9\u8af8\u8868\u3092\u5831\u544a\u3059\u308b\u969b\u306b\u5f93\u3046\u3079\u304d\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\u306e\u67a0\u7d44\u307f\u3092\u63d0\u4f9b\u3057\u3066\u3044\u307e\u3059\u3002<br>\u6cd5\u7684\u5f62\u5f0f\u3060\u3051\u3067\u306a\u304f\u3001\u53d6\u5f15\u3084\u4e8b\u8c61\u306e\u5b9f\u8cea\u306b\u7126\u70b9\u3092\u5f53\u3066\u305f\u57fa\u6e96\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4e00\u65b9\u3001UAE GAAP\u306f\u30eb\u30fc\u30eb\u30d9\u30fc\u30b9\u3067\u3042\u308a\u3001\u4f01\u696d\u304c\u8ca1\u52d9\u8af8\u8868\u3092\u4f5c\u6210\u3059\u308b\u969b\u306b\u5f93\u308f\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u7279\u5b9a\u306e\u30eb\u30fc\u30eb\u3084\u624b\u7d9a\u304d\u3092\u898f\u5b9a\u3057\u3066\u3044\u307e\u3059\u3002\u3059\u306a\u308f\u3061UAE\u4f1a\u8a08\u57fa\u6e96\u306f\u3001\u53d6\u5f15\u3084\u4e8b\u8c61\u306e\u5b9f\u614b\u3088\u308a\u305d\u306e\u6cd5\u7684\u5f62\u5f0f\u306b\u91cd\u70b9\u3092\u7f6e\u3044\u3066\u3044\u308b\u70b9\u3067\u7570\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">2. \u8cc7\u7523\u306e\u8a8d\u8b58<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">IFRS\u3067\u306f\u8cc7\u7523\u306e\u5b9a\u7fa9\u304c\u5e83\u304f\u3001\u306e\u308c\u3093\u3001\u7279\u8a31\u3001\u5546\u6a19\u306a\u3069\u306e\u7121\u5f62\u8cc7\u7523\u3082\u8a8d\u8b58\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<br>\u4e00\u65b9\u3067UAE GAAP\u306f\u8cc7\u7523\u306e\u5b9a\u7fa9\u304c\u3088\u308a\u9650\u5b9a\u7684\u3067\u3001\u571f\u5730\u3001\u5efa\u7269\u3001\u8a2d\u5099\u306a\u3069\u306e\u6709\u5f62\u8cc7\u7523\u306e\u307f\u306b\u8a8d\u8b58\u3092\u9650\u5b9a\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">3.\u5728\u5eab\u306e\u53d6\u308a\u6271\u3044<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">GAAP\u3068IFRS\u3067\u306f\u3001\u68da\u5378\u8cc7\u7523\u306e\u8a55\u4fa1\u306b\u95a2\u3059\u308b\u53d6\u6271\u3044\u304c\u5927\u304d\u304f\u7570\u306a\u308a\u307e\u3059\u3002<br>IFRS\u3067\u306f\u3001\u5f8c\u5165\u5148\u51fa\u6cd5\uff08Last-in, First-out\uff1a\u5f8c\u5165\u5148\u51fa\u6cd5\uff09\u306b\u3088\u308b\u68da\u5378\u8cc7\u7523\u306e\u4f1a\u8a08\u51e6\u7406\u306f\u7981\u6b62\u3055\u308c\u3066\u3044\u308b\u4e00\u65b9\u3067\u3001UAE GAAP\u306e\u898f\u5b9a\u3067\u306f\u5f8c\u5165\u5148\u51fa\u6cd5\u304c\u8a8d\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002\u4e21\u30b7\u30b9\u30c6\u30e0\u3068\u3082\u3001\u52a0\u91cd\u5e73\u5747\u539f\u4fa1\u6cd5\u3068\u5148\u5165\u5148\u51fa\u6cd5\uff08FIFO\uff09\u306f\u5236\u5ea6\u3068\u3057\u3066\u8a8d\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002UAE GAAP\u3067\u306f\u5728\u5eab\u306e\u8a55\u4fa1\u640d\u3092\u8a08\u4e0a\u3059\u308b\u3053\u3068\u306f\u8a8d\u3081\u3089\u308c\u3066\u3044\u306a\u3044\u304c\u3001IFRS\u3067\u306f\u7279\u5b9a\u306e\u72b6\u6cc1\u4e0b\u3067\u8a8d\u3081\u3089\u308c\u3066\u3044\u308b\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">4. \u53ce\u76ca\u306e\u8a8d\u8b58<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">IFRS\u3068UAE GAAP\u3067\u306f\u3001\u53ce\u76ca\u8a8d\u8b58\u306b\u95a2\u3059\u308b\u30eb\u30fc\u30eb\u304c\u7570\u306a\u308a\u307e\u3059\u3002IFRS\u306f\u30ea\u30b9\u30af\u3068\u7d4c\u6e08\u4fa1\u5024\u306e\u79fb\u8ee2\u306b\u91cd\u70b9\u3092\u7f6e\u3044\u3066\u3044\u308b\u306e\u306b\u5bfe\u3057\u3001UAE GAAP\u306f\u6240\u6709\u6a29\u306e\u79fb\u8ee2\u306b\u91cd\u70b9\u3092\u7f6e\u3044\u3066\u3044\u307e\u3059\u3002<br>\u3053\u306e\u9055\u3044\u306b\u3088\u308a\u3001\u53ce\u76ca\u8a8d\u8b58\u306e\u30bf\u30a4\u30df\u30f3\u30b0\u306b\u3070\u3089\u3064\u304d\u304c\u751f\u3058\u3001\u5229\u76ca\u7387\u306b\u5f71\u97ff\u3092\u4e0e\u3048\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">5. \u30ea\u30fc\u30b9\u4f1a\u8a08<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">IFRS\u3067\u306f\u3001\u30ea\u30fc\u30b9\u671f\u9593\u3084\u8cc7\u7523\u306e\u6027\u8cea\u306b\u304b\u304b\u308f\u3089\u305a\u3001\u307b\u3068\u3093\u3069\u306e\u30ea\u30fc\u30b9\u3092\u8cb8\u501f\u5bfe\u7167\u8868\u3067\u8a8d\u8b58\u3059\u308b\u3053\u3068\u304c\u6c42\u3081\u3089\u308c\u3066\u3044\u308b\u3002UAE GAAP\u306f\u3088\u308a\u7de9\u3084\u304b\u3067\u3001\u4e00\u90e8\u306e\u30ea\u30fc\u30b9\u3092\u30aa\u30da\u30ec\u30fc\u30c6\u30a3\u30f3\u30b0\u30fb\u30ea\u30fc\u30b9\u3068\u3057\u3066\u5206\u985e\u3057\u3001\u8cb8\u501f\u5bfe\u7167\u8868\u3067\u8a8d\u8b58\u3057\u306a\u3044\u3053\u3068\u3092\u8a8d\u3081\u3066\u3044\u308b\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u307e\u3068\u3081<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u4eca\u5f8c\u3001\u6cd5\u4eba\u7a0e\u306e\u7533\u544a\u3084\u7d0d\u7a0e\u306b\u4f34\u3044\u8ca1\u52d9\u8af8\u8868\u3092\u4f5c\u6210\u3055\u308c\u308b\u65e5\u672c\u4f01\u696d\u306e\u65b9\u5411\u3051\u306b\u3001\u3069\u306e\u3088\u3046\u306a\u4f1a\u8a08\u57fa\u6e96\u306b\u6e96\u62e0\u3059\u308b\u3079\u304d\u304b\u306b\u3064\u3044\u3066\u3001\u8a18\u8f09\u3055\u305b\u3066\u3044\u305f\u3060\u304d\u307e\u3057\u305f\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3069\u306e\u3088\u3046\u306a\u4f1a\u8a08\u57fa\u6e96\u306b\u6e96\u62e0\u3059\u308b\u304b\u306f\u73fe\u5730\u6cd5\u4eba\u306e\u307f\u306a\u3089\u305a\u3001\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u306b\u3082\u91cd\u8981\u306a\u5f71\u97ff\u3092\u53ca\u307c\u3059\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3069\u306e\u4f1a\u8a08\u57fa\u6e96\u304c\u81ea\u793e\u306b\u3068\u3063\u3066\u30e1\u30ea\u30c3\u30c8\u304c\u3042\u308b\u306e\u304b\u77e5\u308a\u305f\u3044\u3001\u3082\u3057\u304f\u306f\u4f1a\u8a08\u57fa\u6e96\u306e\u9069\u7528\u306b\u4e0d\u5b89\u304c\u3042\u308b\u3068\u3044\u3046\u65b9\u306b\u3064\u3044\u3066\u306f\u3001\u304a\u6c17\u8efd\u306b\u5f53\u793e\u307e\u3067\u3054\u76f8\u8ac7\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n\n<div class=\"wp-block-buttons is-content-justification-center is-layout-flex wp-container-core-buttons-is-layout-fe48e5de wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button has-custom-width wp-block-button__width-75 has-custom-font-size is-style-outline has-medium-font-size is-style-outline--1\"><a class=\"wp-block-button__link has-white-color has-text-color has-background has-text-align-center wp-element-button\" href=\"https:\/\/alwasiq.net\/jp\/contact\/\" style=\"border-radius:100px;background-color:#20208e\">\u304a\u554f\u3044\u5408\u308f\u305b\u306f\u3053\u3061\u3089<\/a><\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>\u65e5\u672c\u3067\u306f\u8ca1\u52d9\u8af8\u8868\u3092\u4f5c\u6210\u3059\u308b\u969b\u3001GAAP\uff08\u4e00\u822c\u306b\u516c\u6b63\u59a5\u5f53\u3068\u8a8d\u3081\u3089\u308c\u308b\u4f1a\u8a08\u57fa\u6e96\uff09\u306b\u5f93\u3063\u3066\u8ca1\u52d9\u8af8\u8868\u304c\u4f5c\u6210\u3055\u308c\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u305f\u3060\u3057\u91d1\u878d\u5546\u54c1\u53d6\u5f15\u6cd5\u4e0a\u306b\u304a\u3044\u3066\u306f\u3001\u8af8\u5916\u56fd&thinsp;&#8230;&thinsp;<span class=\"article-list__text-more\">\u7d9a\u304d\u3092\u8aad\u3080<\/span><\/p>\n","protected":false},"author":1,"featured_media":388,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_mi_skip_tracking":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-289","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-uncategorized"],"_links":{"self":[{"href":"https:\/\/alwasiq.net\/jp\/wp-json\/wp\/v2\/posts\/289","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/alwasiq.net\/jp\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/alwasiq.net\/jp\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/alwasiq.net\/jp\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/alwasiq.net\/jp\/wp-json\/wp\/v2\/comments?post=289"}],"version-history":[{"count":13,"href":"https:\/\/alwasiq.net\/jp\/wp-json\/wp\/v2\/posts\/289\/revisions"}],"predecessor-version":[{"id":939,"href":"https:\/\/alwasiq.net\/jp\/wp-json\/wp\/v2\/posts\/289\/revisions\/939"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/alwasiq.net\/jp\/wp-json\/wp\/v2\/media\/388"}],"wp:attachment":[{"href":"https:\/\/alwasiq.net\/jp\/wp-json\/wp\/v2\/media?parent=289"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/alwasiq.net\/jp\/wp-json\/wp\/v2\/categories?post=289"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/alwasiq.net\/jp\/wp-json\/wp\/v2\/tags?post=289"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}