倧æç£æ»æ³äººã§è²¡åå ±åã¢ããã€ã¶ãªãŒåé [0135]
äŒç€ŸæŠèŠ
倧æç£æ»æ³äººãåœéåºæºã®ç£æ»ãããã³ã¢ããã€ã¶ãªãŒãµãŒãã¹ãæäŸããŠããŸãããŸããä»ã®ç£æ»æ³äººãšéããå šå¡ãåœå æ¥åãšåœéæ¥åã®äž¡æ¹ãæ åœããããšãã§ããŸãã
åéããžã·ã§ã³ | 財åå ±åã¢ããã€ã¶ãªãŒ ïŒã³ã³ãµã«ã¿ã³ãã»äžå ã¯ã©ã¹ / ãããŒãžã£ãŒã»ç®¡çè·ã¯ã©ã¹ïŒ |
---|---|
幎å | ãçµéšçã«ããæ±ºå® |
å€åå° | æ±äº¬ |
æ±äººå 容ã»åéèŠé
ãä»äºå
容ã
éèæ©é¢ãäžè¬äºæ¥äŒç€Ÿã«å¯ŸããŠãã¢ããã€ã¹æ¥åãè¡ããŸãã
ã»åœé財åå ±ååºæºïŒIFRSïŒããã³ç±³åœäŒèšåºæºïŒUSGAAPïŒã«ããšã¥ã財åå ±åäœæã¢ããã€ã¹æ¥å
ã»è²¡åå ±åäœå¶ã»ããã»ã¹æ§ç¯ã¢ããã€ã¹æ¥å
ã»J-SOX ããã³US-SOX æ³ãžã®å¯Ÿå¿æ¯æŽæ¥å
ãå¿åèŠä»¶ã
以äžã®ãããªè³æ Œãçµéšããæã¡ã®æ¹ã§ãäŒèšç£æ»æ¥å以å€ã®ã¢ããã€ã¹æ¥åããã³ãã®ä»èšŒææ¥åãåžæããæ¹
ã»æ¥æ¬å
¬èªäŒèšå£«åã³äŒèšå£«è£ãŸãã¯ç±³åœå
¬èªäŒèšå£«ïŒUSCPAïŒã®è³æ Œä¿æè
ã»ç£æ»æ³äººã§5幎以äžã®å®åçµéšã®ããæ¹ã
ã»è±èªãã§ããã°å°å¯
ã»ããžãã¹ã¬ãã«ã®æ¥æ¬èª
ãã£ãªã¢ã³ã³ãµã«ããäžèš
ãããŒãžã£ãŒãã·ãã¢ã¢ãœã·ãšã€ãïŒãããŒãžã£ãŒã®æåïŒã®äžäœã§ã®ããžã·ã§ã³ã§ããIFRSãUSGAAPã®ãçµéšãããæ¹ã«ãèŠãã®æ¡ä»¶ã§ãã