2004$BG/(B4$B7n(B20$BF|(B
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1.$BGX7J@bL@(B
$B2$=#$G$O!"9q:]2q7W4p=`?35D2q(B(IASB)$B$N:vDj$9$k9q:]:bL3Js9p4p=`(B(IFRS)/$B9q:]2q7W4p=`(B(IAS)$B$N:NMQ$r!"(B2005$BG/0J9_$K>e>l4k6H$K5AL3IU$1$k$3$H$,7hDj$7$F$$$k$J$I!"@$3&$N2q7W4p=`$NE}0l2=$r;X8~$9$k(BIASB$B$NF08~$,@$3&Cf$GCmL\$5$l$F$$$k!#(B
$B$=$N$?$a!"$o$,9q7P:Q3&$H$7$F!"9qFb30$N2q7W4p=`@0Hw$KBP$9$k9M$(J}$d>-MhE*$K5a$a$k$Y$-J}8~@-Ey$K$D$$$F$N%9%?%s%9$rL@3N$K$7$?>e$G!"9qFb$N@/I\5!4X!";T>l4X78$B!V2q7W4p=`$K4X$9$k9q:]E*6(D4$r5a$a$k!W(B$B$r8xI=$7$?!#(B
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- $B2q7W4p=`$K4X$9$k4pK\E*35G0$H$7$FA4LL;~2A(2) $B9q:]2q7W4p=`?35D2q(B(IASB)$B$N%,%P%J%s%9$N2~A1(B
- IASB$B$O!"l$N4X78(3) $B2q7W4p=`$NAj8_>5G'$NI,MW@-(B
- $BF|K\$H2$=#=t9q$N4V$G2q7W4p=`$rAj8_>5G'$9$kI,MW$,$"$k!#(B
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($B1QJ8(B)Joint Statement on International Accounting Standards
$B!Z2$=#;:6HO"LA(B:UNICE($B%f%K%;(B)$B![(B
(UNICE:Union des confédérations de l'Industrie et des Employeurs d'Europe)
- $B!L@_N)!M(B
- 1958$BG/(B ($B2$=#0Q0w2qAO@_$K:]$7!"(BEU$B3F9q;:6H3&$N0U8+D4@0$N$?$a$K%V%i%C%;%k$rK\5r$K@_N)$5$l$?CDBN(B)
- $B!L2qD9!M(B
- $B%7%e%H%k!<%y(bbasf$b2qd9(b
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- $BCfEl2$=t9q!&%H%k%3$r4^$`2$=#(B27$B%v9q$N(B34$B$N$B!L5!9=!M(B
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- $B!L:G6a$NF|K\7PCDO"$H$N8rN.>u67!M(B
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1995$BG/(B11$B7n(B $B7PCDO"K,2$%_%C%7%g%s(B<$BCDD9(B:$BK-ED2qD9(B>$B$K$F!"%Z%j%42qD9B>$H$N:)CL2q(B($B1w(B:$B%V%i%C%;%k(B)
1999$BG/(B11$B7n(B $B7PCDO"K,2$%_%C%7%g%s(B<$BCDD9(B:$B:#0f2qD9(B>$B$K$F!"%d%3%V%92qD9B>$H$N:)CL2q(B($B1w(B:$B%V%i%C%;%k(B)
2002$BG/(B10$B7n(B $B%7%e%H%k!<%y
2003$BG/(B3$B7n(B $B7PCDO"K,2$%_%C%7%g%s(B<$BCDD9(B:$B1|ED2qD9(B>$B$K$F!"%d%3%V%92qD9B>$H$N:)CL2q(B($B1w(B:$B%V%i%C%;%k(B)
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