{"id":274,"date":"2023-07-21T17:22:35","date_gmt":"2023-07-21T08:22:35","guid":{"rendered":"https:\/\/alwasiq.net\/jp\/?p=274"},"modified":"2023-08-11T16:53:09","modified_gmt":"2023-08-11T07:53:09","slug":"sales","status":"publish","type":"post","link":"https:\/\/atrad.ae\/jp\/sales\/","title":{"rendered":"UAE \u306e\u6cd5\u4eba\u7a0e\u5c0e\u5165\u5f8c\u3001\u58f2\u4e0a\uff08\u53ce\u76ca\uff09\u306f\u3069\u306e\u3088\u3046\u306b\u8a8d\u8b58\u3057\u305f\u3089\u3088\u3044\u306e\u304b\uff1f"},"content":{"rendered":"\n<p 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class=\"wp-block-paragraph\">\u7a0e\u52d9\u8a08\u7b97\u4e0a\u3082\u4f1a\u8a08\u306e\u58f2\u4e0a\u9ad8\u3068\u6574\u5408\u3055\u305b\u308b\u3053\u3068\u306b\u306a\u3063\u3066\u304a\u308a\u3001\u300e\u76ca\u91d1\u306e\u984d\u306f\u3001\u4e00\u822c\u306b\u300c\u516c\u6b63\u59a5\u5f53\u3068\u8a8d\u3081\u3089\u308c\u308b\u4f1a\u8a08\u51e6\u7406\u306e\u57fa\u6e96\u300d\u306b\u5f93\u3063\u3066\u8a08\u7b97\u3055\u308c\u308b\u3082\u306e\u3068\u3059\u308b\u300f\uff08\u6cd5\u4eba\u7a0e\u6cd5\uff12\uff12\u6761\uff11\u9805\uff09\u3068\u898f\u5b9a\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u306a\u304a\u6628\u4eca\u306f\u3001\u5f8c\u8ff0\u3059\u308bIFRS\u3068\u306e\u30b3\u30f3\u30d0\u30fc\u30b8\u30a7\u30f3\u30b9\uff08\u56fd\u969b\u7684\u8abf\u548c\u5316\uff09\u306e\u89b3\u70b9\u304b\u3089\u3001\u300c\u53ce\u76ca\u8a8d\u8b58\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\uff08\u65b0\u53ce\u76ca\u8a8d\u8b58\u57fa\u6e96\uff09\u300d\u306b\u3088\u308aIFRS\u306e\u53ce\u76ca\u8a8d\u8b58\u306e\u8981\u7d20\u3092\u591a\u304f\u53d6\u308a\u5165\u308c\u305f\u4f1a\u8a08\u57fa\u6e96\u3092\u4e0a\u5834\u4f1a\u793e\u3084\u5927\u4f01\u696d\u3092\u4e2d\u5fc3\u306b\u9069\u7528\u3055\u308c\u308b\u3053\u3068\u306b\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<h2 class=\"wp-block-heading\">UAE\u306b\u304a\u3051\u308b\u53ce\u76ca\u8a8d\u8b58\u57fa\u6e96<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">UAE\u3067\u306f\u6cd5\u4eba\u7a0e\u4e0a\u306e\u53ce\u76ca\u8a8d\u8b58\u57fa\u6e96\u3068\u3057\u3066IFRS\uff08\u56fd\u969b\u4f1a\u8a08\u57fa\u6e96\uff09\u306b\u6e96\u62e0\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3082\u3068\u3082\u3068\u306fUAE GAAP\uff08UAE\u4f1a\u8a08\u57fa\u6e96\uff09\u3068\u3044\u3046\u30ed\u30fc\u30ab\u30eb\u306e\u4f1a\u8a08\u57fa\u6e96\u304c\u5b58\u5728\u3057\u3066\u3044\u307e\u3057\u305f\u304c\u3001\u6cd5\u4eba\u7a0eQ&amp;A  J. \u8ab2\u7a0e\u6240\u5f9778\u9805\u306b\u304a\u3044\u3066IFRS\u306fUAE\u3067\u6700\u3082\u4e00\u822c\u7684\u306b\u4f7f\u7528\u3055\u308c\u308b\u4f1a\u8a08\u57fa\u6e96\u3067\u3042\u308b\u65e8\u304c\u8ff0\u3079\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">UAE\u3067\u3082\u65e5\u672c\u3068\u540c\u69d8\u3001\u53ce\u76ca\u8a8d\u8b58\u57fa\u6e96\u306f\u4f1a\u8a08\u306b\u5408\u308f\u305b\u308b\u5f62\u3067\u7a0e\u52d9\u4e0a\u3082\u8a08\u7b97\u3059\u308b\u3053\u3068\u304c\u6c42\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">IFRS\u306e\u4e2d\u3067\u7279\u306b\u53ce\u76ca\u8a8d\u8b58\u306b\u3064\u3044\u3066\u306e\u57fa\u6e96\u3092\u5b9a\u3081\u3066\u3044\u308b\u306e\u304c\u3001IFRS\u7b2c15\u53f7\u3067\u3059\u3002<br>\u3053\u306e\u57fa\u6e96\u306f\u3001\u4f01\u696d\u304c\u3044\u3064\u3001\u3044\u304f\u3089\u3001\u3069\u306e\u3088\u3046\u306b\u53ce\u76ca\u3092\u8a08\u4e0a\u3059\u3079\u304d\u304b\u306b\u3064\u3044\u3066\u5b9a\u3081\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">IFRS\u4e0a\u3001\u4f01\u696d\u304c\u3044\u3064\u9069\u5207\u306b\u53ce\u76ca\u3092\u8a08\u4e0a\u3059\u3079\u304d\u304b\u306f\u300c\u5b9f\u73fe\u539f\u5247\u300d\u307e\u305f\u306f\u300c\u53ce\u76ca\u5b9f\u73fe\u539f\u5247\u300d\u3068\u547c\u3070\u308c\u3066\u304a\u308a\u3001\u3053\u308c\u306b\u3088\u308a\u4f01\u696d\u304c\u53ce\u76ca\u3092\u8a8d\u8b58\u3059\u308b\u6642\u671f\u3068\u65b9\u6cd5\u304c\u6c7a\u307e\u308b\u306e\u3067\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u5177\u4f53\u7684\u306b\u306f\u3001IFRS\u7b2c15\u53f7\u306f\u4ee5\u4e0b\u306e5\u3064\u306e\u30d7\u30ed\u30bb\u30b9\u3067\u53ce\u76ca\u3092\u8a8d\u8b58\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p class=\"wp-block-paragraph\">1. \u5951\u7d04\u306e\u7279\u5b9a: \u5951\u7d04\u306e\u78ba\u5b9a: \u4e21\u5f53\u4e8b\u8005\u9593\u3067\u5951\u7d04\u304c\u78ba\u5b9a\u3057\u305f\u6642\u70b9\u3001\u3064\u307e\u308a\u3001\u5951\u7d04\u304c\u6cd5\u7684\u306b\u62d8\u675f\u529b\u3092\u6301\u3061\u3001\u5951\u7d04\u5185\u5bb9\u3092\u5909\u66f4\u3059\u308b\u3053\u3068\u304c\u96e3\u3057\u304f\u306a\u3063\u305f\u6642\u70b9\u3092\u6307\u3057\u307e\u3059\u3002<\/p>\n<\/blockquote>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p class=\"wp-block-paragraph\">2. \u5951\u7d04\u306e\u6027\u80fd\u7fa9\u52d9\u306e\u7279\u5b9a: \u5951\u7d04\u3067\u7d04\u675f\u3055\u308c\u305f\u5546\u54c1\u3084\u30b5\u30fc\u30d3\u30b9\u3092\u300c\u5c65\u884c\u7fa9\u52d9\u300d\u3068\u547c\u3073\u307e\u3059\u3002\u4f01\u696d\u304c\u9867\u5ba2\u306b\u63d0\u4f9b\u3059\u3079\u304d\u5546\u54c1\u3084\u30b5\u30fc\u30d3\u30b9\u306e\u3053\u3068\u3092\u6307\u3057\u3001\u5c65\u884c\u7fa9\u52d9\u306f\u500b\u3005\u306b\u533a\u5206\u53ef\u80fd\u306a\u3082\u306e\u3068\u3057\u3066\u8b58\u5225\u3057\u307e\u3059\u3002<\/p>\n<\/blockquote>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p class=\"wp-block-paragraph\">3. \u53d6\u5f15\u4fa1\u683c\u306e\u6c7a\u5b9a: \u8ca1\u30fb\u30b5\u30fc\u30d3\u30b9\u306e\u63d0\u4f9b\u306b\u3088\u3063\u3066\u4f01\u696d\u304c\u53d7\u53d6\u308b\u5bfe\u4fa1\u306e\u898b\u8fbc\u307f\u91d1\u984d\u3092\u300c\u53d6\u5f15\u4fa1\u683c\u300d\u3068\u8a00\u3044\u307e\u3059\u3002\u53d6\u5f15\u4fa1\u683c\u306f\u3001\u53d6\u5f15\u306b\u304b\u304b\u308b\u30ea\u30b9\u30af\uff08\u4f8b\uff1a\u8cb8\u3057\u5012\u308c\uff09\u3084\u6163\u7fd2\uff08\u4f8b\uff1a\u5024\u5f15\u304d\u3001\u30ea\u30d9\u30fc\u30c8\u3001\u8fd4\u54c1\u7b49\uff09\u3092\u8003\u616e\u3057\u305f\u4e0a\u3067\u7b97\u5b9a\u3057\u307e\u3059\u3002<\/p>\n<\/blockquote>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p class=\"wp-block-paragraph\">4. \u53d6\u5f15\u4fa1\u683c\u306e\u6027\u80fd\u7fa9\u52d9\u3078\u306e\u5272\u308a\u5f53\u3066: \u3082\u3057\u5951\u7d04\u306b\u8907\u6570\u306e\u7d04\u675f\u3055\u308c\u305f\u5546\u54c1\u3084\u30b5\u30fc\u30d3\u30b9\u304c\u542b\u307e\u308c\u308b\u5834\u5408\u3001\u5c65\u884c\u7fa9\u52d9\u3054\u3068\u306b\u53d6\u5f15\u4fa1\u683c\u3092\u914d\u5206\u3057\u307e\u3059\u3002\u5951\u7d04\u306e\u4e2d\u306b\u4e00\u3064\u306e\u5c65\u884c\u7fa9\u52d9\u3057\u304b\u5b58\u5728\u3057\u306a\u3044\u5834\u5408\u306b\u306f\u3001\u3053\u306e\u51e6\u7406\u306f\u4e0d\u8981\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<\/blockquote>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p class=\"wp-block-paragraph\">5. \u58f2\u4e0a\u306e\u8a8d\u8b58: 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