• 検索結果がありません。

IFRSの導入が投資家や監査人に与える影響

N/A
N/A
Protected

Academic year: 2021

シェア "IFRSの導入が投資家や監査人に与える影響"

Copied!
6
0
0

読み込み中.... (全文を見る)

全文

(1) 

(2)  . . . .                       !""#$  

(3)  .  !". #$%&'!(&)*+,-./01*23456789:;<! (./01*!*. =*>?6789@3ABC #DAEF6789G. HI JK=LMN./*OP Q,R!!* SR< R!@3AEFLMNT@D*OPUV   &)*+,-WXY=. .  Z[\67]^&'_!( Z[\$%&'`a$_45=$%&'<U3 bc d[ef  gh;i(jk)gh=R! 9KY l[AEAmno[pqr!T;Xst[qr;<u23q r

(4) (vw<. x[Jyz{|}~<€i5. ‚ƒ„ †‡ˆ‰MMŠ‹@Œ[ŽN„ ‘’“(

(5) ”!*2 R@D**V< a•!R–<U &)*+ ,-("#&'!./01*236789—OP./. Yi2678. 9@3ABC #DAE6789 LM=LMN(˜*VXsOP™0R! +,X. SR< iš›AELMN—OP  &)*. +,-WXYYœi. 

(6)    !( 9=[\)*$%&'žŸ<U3  ¡Ui2(b.  .

(7)  

(8)  . !"#$%&'. ()*+,-./01 023456789:%;<=>1?@;AB0 CDE ?FGHIJ CDKLM%NOPB;JQFRSLTUVWX "YZ[+,J\]^_%`a,bcdefghLGHIJbcdefghL M21 ijkl[VmnCo;,p0qr1./% Co;, . !"s)*+,-./01BtJbcdefghL"uv[+,\]wZxy. Vk,/%>r1\]wZ"z>;{^VZa|O. +,@V}~[ -;1. JbcdefghL2 €%YZ)*1

(9) 

(10) €%‚"mƒ*+,/@„1. ! Vk+†/a, €%YZ)* JbcdefghL‡ˆ‰%2\]^_xy [+1Š 1‹ Œ1Ž 1‘’.“”•Œ 1–—’1˜™š›œ1žŸ ¡"¢£„*+ [@[1.ž!01‡

(11) ‰JŠ ¤¥V¦ a/%>r1“uvxy ¤¥  §¨V¦ a/%;,L©ª@„p«¬”*,>%C­%2\]^_R;xy. [+Š®Vuv[+,-a;ƒ'1\]^_¯­2Š—°±v¯­0q,. +. ,0q,

(12) 

(13) €%‚"mƒ* ²³JbcdefghL ´‰021\]^_xy [ +Š®1Ž 1.“µ¶ "¢£„*+rG²³Š®1Ž 1.“µ¶. ¬;„t·¸Š®1Ž 1.“µ¶ %;,¹º»"q,pV¼=M1‚½ JbcdefghL0xy [+¢£„*+ –—’E˜™š›œK2¾¿)*+ ,-//@„1‚ÀJbcdefghL21\]^_xy [+1\]^_@ „ÁÂÃÄVÅr xy 02;†1·¸ƑǖºÈVÉÊa,

(14) {^VË Ìa,xy VÍÎ[+,/VÏÐ%[+,-a;ƒ'1 €%YZ)* Jbcd efghLÑÒ1\]^_¯­2Š—°±v¯­0q,. +,0q,-. ž!1Ó%+21Š®ÔÕ0;†µ¶ E˜™š›œ;z)BÖB;x×`Ø. Vuv[ . 0CD"Ù)*+,-a;ƒ'1\]^_@„ÁÂÃÄVÅr . xy 1·¸ƑǖºÈVÉÊa,

(15) {^VËÌa,xy  !VÍÎ[+, "1ÚÛ­%2ÁÂÃÄV^_a,/%>r1#+x×`Ø %a,\]^_VmÜ+ ,0q,/>%1 ²mÓCD02C­;. !%Ý"qr1.*Þ*. 0Ù)*,\]wZ2ßàá;,p;,-./01 C­;. !. !VÚÛ­%k. +†p%1./@„âO()*,Š®EšãäåæçV}~[+†/a,-.  è0k >%1 2JQFRSLTUVWX/@„1 CDK%2?@;A B02NOPB*+„t17é êë%ìÔí„*,/î" O†;Ü+,-.

(16) 1  Vïya,ðŒ\]wZ21.Ù 0q,7é êë"ñ‘a,òó" O†1  %>rÙ)* \]wZ%+ôy)*, õö!÷217é %>r O;ø".  .

(17) 

(18)  . !"#$

(19) %&'()* + . , -./01(234567 + 8,9:;9< +=>? @A(B* +<CD

(20) ,, -./EFGHIJ-.KL!MN9O4 @A'!PQ4(RST,TURDVWMQX7)Y +  , Z[\ ] @A'!PQT+ ,!8,*9^C_`abc 9dF_`!;e(fgRh Di* 9^CjKY iGklO!mn9hio+-./(p^e

(21) 01 =RGklO!jKT+ ,!mqr(st9uv

(22) o+wRhxe y9 (z!PQT+ 9^{|}~€!+q4 ‚ƒTi<C !MQ4„ GklODjK/Rh-./01(23 456(†Sw

(23) o+ :;9< +URDVWMQX7) Y + i*{|}-./(PQTi@A'9‡ +URB* i =Rh,pe,!ˆ‰49^CDMŠ‹!8,*(fgRhT,T  (MQY iŒ9-./01(MN,pe,!8,*i*^Cpx(

(24) w {|}Ž‘a901T+ wT,

(25)  ’“” 9=uv‹z•–—“h=˜™š›œžœŸ  Ruv‹9‡ +¡a

(26) ¢a£¤!¥¦4%)I§9< +¨(uv‹ (h=

(27) C©,!‚=o+ª)4RS

(28) Y + 4

(29) «#Gk¬ ­®Q/-¯a°±ª)9€!²³4,pe,(D01

(30) (‘a

(31) ?¤ 

(32) w-./%{|}9D01(´µ¶ 9

(33)  Y 9 ·¸¹  9MŠ9O¦4i* !MQT

(34) (hº»¼(h 9=-./01!u½4 ¾¿(O + (À99^C-./ ( !MQT

(35) Œ{|}(p^e9014,st9ÁT ÂÃRh—“. .   (Gk¬­Äa!Z[°±ª)Äa—“+ ÅRƒÆi<CRhC-. /Z[\Z[019[4Ǭ!Ȧ4(Év

(36) 9Z[\(vÊ4 ǬË9o+„ ̤RhCD ̤͊9^CÎ)Y iË"ÏRh  “D ´“ 9< +ÐÑÒӁÔC, Õ, ̤͊9^[Ö× ØÙÚ)!u½T+<C 9^GkǬDZ[\9[4=Rh «  ¸Û 8,9Z[\ÐÑÜÝÞßàךáœ!âÚTÐÑÜÝÞßàךáœ!:ãÌ ¤9äCå iæç(Z[9Év

(37) ÜÝÞßàç!è錍9Z[!ê;4Rhxe T,TRÐÑÜÝÞßàךáœ!âÚ4hwëR=Z[\RhÐÑ-¯ ìí

(38) pYëîë

(39) vï!—ðTE ñò9< +ÐÑÜÝÞßàךáœ!âÚTZ[ 01!;eRh„ qó4®ôǬ„ KõâÚ¤R

(40) w:ãëR Òê!Òöa9 “iêL¤RhT,TǬ!Ȧ4÷øäa9De.  .

(41) 

(42)    $%& 

(43) '()*+,-. !"#. !"./0123 45  67. 89:;<=>?@AB !">C  DE

(44) FGHI JKLMNOMPQRS  RT

(45) UVWXYZPQ

(46) [\;<= C@>]^ _`abcdefghi!jkl>m& > no pfef\

(47) qlrst

(48) Zu vwxyz{\& |'G}

(49) ~!j€c‚f@ef~   ƒ„  G}

(50) †84 ‡7 ˆ„ ‰Š‹|TŒT‚f@

(51) 5 !j€cŽ>AB  8 ;<=Š‹|DE8‘8AB>’t 8 > !" m‘8“”\

(52) .C •–—˜ >™š 8 &› œ

(53) ‚f@YZ

(54) 5 žŸ ¡¢Š£   ‚f@¤¥Q¦§¨©\ ˆª}

(55) { >

(56) 5 —«&   

(57) ¬7 ¦§¨. ‚f@ÎÀÁý þº»¼½¾. ¦§¨±. ûˆ!j€c

(58) ñ 8¸¯

(59) [Ý ‚7nÆf. ¦§¨6. ¦§¨±nÆf^á}

(60) ¶·´µ8º»¼½¾. ¦§¨‡. ¶·´µ8¸¯HM¹

(61) '(T8º»¼½¾. ‚f@

(62) 5|Ci !j€c­® ¯°¦§¨±

(63) —« !j€c &`žŸ²³

(64) ­®>´µ&›T¦§¨‡

(65) —« !j€c ¶·´µ8¸¯HM¹

(66) '(T8º»¼½¾89: ¿8À¿{ZÁ ,-

(67) '(Ci 8 >4ÂO½ÃÄÅLMŠ‹|g%ÆÇ ÈÉ8;<=>ÊiËi{Ci‚f@;<=*+>Ì)ÍÎ. 8  58‚f@

(68) 5|Ci!j€cžÏÐ

(69) ÑÒ8\ 8. > ‚f@Ci>ÓÔÕ©Ö×

(70) [ؚ8ŽÙt

(71) Ú4 ‚f@ŽÛÜÝ tžÀÞ\ß)àá>âg 8 &› ã78 9:‚f@Ci !j€c>ß)8

(72) 5|ž

(73). Î !ä>åæ. >ƒ .  . !"#.  'G}8ƒ„TŒT ¡¢8\FG

(74) [Ì8¡¢ 8 ´ µç&  z{èé

(75) qê~  Uàë z{èé8ìí }8 î^48>Yï¿gð¿ ñòWX€óôƒõmz{èé öi ´µç>& T >z{ WX z{8WX>÷ø¯° mWXÓÔÕ©•–>ùú 8|_`ûXü z{WX Ïz{WXÓÔ.  .

(76) 

(77) . !"#. $% &'() * +,-./0123 4

(78) 5678 9 :;<-.=>()  9:;<-.&'()?@ABC: AB DEFG3H#$% ABI 5678?@ JKL!M" C3

(79) N$2N#.  OPQR78ST-.C 9: UVE/01W$NX.!N  +,L%

(80) YZ[\]^_`abc" d. !ef /. 0123# 

(81) ()dghi:jk YZ[\]lmn*oC3: ()6pqrstu1W$vX.#4L! w. !Nxyz{. YZ[xyz{bc"|

(82) ()L%\] }!"d2L.N# ABI

(83) YZ[\]+~3dd € 78 ‚ƒ-.!N„ 78 3!

(84) †!\]L!c%#LdL   492Nq‡ ˆg\]78 9 :\]L!N"C#4C ‰Š6‹Œ ˆgvŽw0‘X.C 3H#4L! 4’

(85) ()t“”•3vŽ –—˜dd \]78

(86) ™3: š›œL!N"C vX.#. 

(87)  žŸ ¡¢£ ¤¥¦ §¨©ª«¬­®¯°±²UVQR7³´µ¶·¸Y¹º# UVQR78»¼Q¬()QR78½¾A¿¢£ ²P’()t“78¢ £¶·¸Y¹º# ¨©ª«¢ £ ²UVQRÀÁÂÃěů› ÇÈɶÊËbÌ}ÉQ# ¨©ª«¢ £ ²QR78Í΢FÏÉ£ ¶·¸Y¹º# Ðh Ñ¢£¤¥¦ {ABABÒm§ÓÔÕÖ׬ØÙÚÛ±²QRABUVSܶ·¸Y ¹º# Ý6 Þ¬ßÕàᢣ ² QRÌ76âãÂä Çåɶ·¸Y¹º# æ áç¢ £ ¤èéstêëìAB76‘í§ ²îR¶Ç

(88) ïÇðñ   ò#. ó£C. ˜N!

(89) ¤D¦¢¥¦ £ 9ôõ¦ˆö”•÷-. 4.9ø <ù 3%d9"úû-.N$$ èé{T@• 4üýþF!N§ \23¢¨©¢ £ ò£ # 壨©¢ £  ò 𣦠MN!¦À õ¦À?@ †g.   !ô¬

(90) ¥ ¦ õ¦ cL!NX

(91) N2 76•

(92) ¥¦ õ¦ c !NvX .# È£Ý6¬ßÕ¢£  ò £Ðh¢£ 

(93) ò.  .

(94)  .

(95)

参照

関連したドキュメント

2014, The quantitative impact of armed conflict on education: counting the human and financial costs, Protect Education in Security and Conflict (PEIC), CfBT Education Trust. How

Large-eddy simulation (LES) of the wind flow around the wind turbine was performed using an actuator disk model for the rotor and by explicitly resolving the tower and nacelle. In

文部科学省が毎年おこなっている児童生徒を対象とした体力・運動能力調査!)によると、子ど

[r]

〇新 新型 型コ コロ ロナ ナウ ウイ イル ルス ス感 感染 染症 症の の流 流行 行が が結 結核 核診 診療 療に に与 与え える る影 影響 響に

対象自治体 包括外部監査対象団体(252 条の (6 第 1 項) 所定の監査   について、監査委員の監査に

採取容器(添加物),採取量 検査(受入)不可基準 検査の性能仕様や結果の解釈に 重大な影響を与える要因. 紫色ゴムキャップ (EDTA-2K)

さらに, 会計監査人が独立の立場を保持し, かつ, 適正な監査を実施してい るかを監視及び検証するとともに,