{"id":476,"date":"2016-04-29T23:40:53","date_gmt":"2016-04-29T14:40:53","guid":{"rendered":"http:\/\/www.thaibiz.jp\/?page_id=476"},"modified":"2026-01-16T14:42:04","modified_gmt":"2026-01-16T07:42:04","slug":"page-476","status":"publish","type":"page","link":"https:\/\/www.thaibiz.jp\/?page_id=476","title":{"rendered":"\u30bf\u30a4\u306b\u304a\u3051\u308b\u4f1a\u8a08\u5236\u5ea6\u306e\u3042\u3089\u307e\u3057"},"content":{"rendered":"

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2014\u5e745\u670817\u65e5\u3000\u3000\u5143\u7530\u6642\u7537<\/strong> <\/p>\n

\u00a0<\/strong>
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\n\u5148\u305a\u3001\u6c11\u5546\u6cd5\u5178\u306e\u7b2c1196\u6761\u304b\u30891207\u6761\u307e\u3067\u304c\u975e\u516c\u958b\u682a\u5f0f\u4f1a\u793e\u306e\u4f1a\u8a08\u306b\u95a2\u3059\u308b\u898f\u5b9a\u3067\u3042\u308b\u3002\u305d\u3053\u3067\u306f\u8cb8\u501f\u5bfe\u7167\u8868\u3001\u640d\u76ca\u8a08\u7b97\u66f8\u306e\u4f5c\u6210\u304c\u7fa9\u52d9\u4ed8\u3051\u3089\u308c\u3066\u3044\u308b\u3002\u53c8\u3001\u4e00\u822c\u306b\u516c\u8868\u304c\u7fa9\u52d9\u4ed8\u3051\u3089\u308c\u3066\u304a\u308a\u3001\u7dcf\u4f1a\u3067\u627f\u8a8d\u5f8c1\u30b1\u6708\u4ee5\u5185\u306b\u5546\u52d9\u7701\uff08\u5730\u65b9\u306e\u5834\u5408\u3001\u770c\u5546\u52d9\u4e8b\u52d9\u6240\uff09\u306b\u5c4a\u3051\u308b\u3053\u3068\u3068\u306a\u3063\u3066\u3044\u308b\u3002<\/p>\n

\u305f\u3060\u3057\u30012001\u5e746\u67084\u65e5\u4ed8\u5546\u696d\u7701\u4ee4\u306b\u3088\u308a\u4ee5\u4e0b\u306e\u767b\u8a18\u6e08\u30d1\u30fc\u30c8\u30ca\u30fc\u30b7\u30c3\u30d7\u306f\u516c\u8a8d\u4f1a\u8a08\u58eb\u306e\u76e3\u67fb\u5831\u544a\u306f\u4e0d\u8981\u3068\u306a\u3063\u3066\u3044\u308b\u3002<\/p>\n

\uff08\uff11\uff09\u8cc7\u672c5\u767e\u4e07\u30d0\u30fc\u30c4\u4ee5\u4e0b<\/p>\n

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\uff08\uff13\uff09\u53ce\u76ca3\u5343\u4e07\u30d0\u30fc\u30c4\u4ee5\u4e0b<\/p>\n

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\n\u65b0\u4f1a\u8a08\u6cd5\u3001\u7701\u4ee4\u3092\u8981\u7d04\u3059\u308c\u3070\u6b21\u306e\u901a\u308a\u3067\u3042\u308b\u3002
\n\uff08\uff11\uff09\u4f1a\u8a08\u884c\u653f\u306f\u5546\u52d9\u7701Department of Business Development\uff08DBD\uff09\u304c\u62c5\u5f53\u3002
\n\uff08\uff12\uff09\u5099\u3048\u308b\u3079\u304d\u5e33\u7c3f\u3092\u898f\u5b9a\u3002
\n\uff08\uff13\uff09\u5f93\u6765\u306e\u4f1a\u8a08\u8cbb\u4efb\u8005\u306b\u52a0\u3048\u4f1a\u8a08\u4e3b\u4efb\u306e\u898f\u5b9a\u304c\u3067\u304d\u30012000\u5e748\u67083\u65e5\u4ed8\u5546\u52d9\u7701\u5546\u696d\u767b<\/p>\n

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\n\uff13\uff09\u4f1a\u8a08\u6cd5\u306b\u3088\u308b\u7981\u56fa\u5211\u306e\u6700\u7d42\u5224\u6c7a\u3092\u53d7\u3051\u305f\u3053\u3068\u304c\u306a\u3044\u3053\u3068\u3002\u305f\u3060\u3057\u3001\u53d7\u5211\u5f8c3\u5e74\u4ee5<\/p>\n

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\n\uff14\uff09\u4ee5\u4e0b\u306e\u8cc7\u683c\u3092\u6709\u3059\u308b\u3053\u3068
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\u306e\u5b66\u4f4d\u3092\u6709\u3059\u308b\u3053\u3068\u3002<\/p>\n

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\n\uff08\uff16\uff09\u4f1a\u8a08\u8a00\u8a9e\u306e\u6307\u5b9a\uff08\u30bf\u30a4\u8a9e\u3001\u5916\u56fd\u8a9e\u306e\u5834\u5408\u30bf\u30a4\u8a9e\u8a33\u3092\u4ed8\u3059\u3001\u30b3\u30f3\u30d4\u30e5\u30fc\u30bf\u7528\u7b26\u53f7\u3082\u53ef<\/p>\n

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\n\uff08\uff17\uff09\u6cd5\u9055\u53cd\u306e\u7f70\u5247
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\u6ce8\u610f\u3059\u308b\u3053\u3068\u3002<\/p>\n


\n\uff13\uff0e\u30bf\u30a4\u306e\u4f1a\u8a08\u57fa\u6e96\u3068\u975e\u4e0a\u5834\u4f1a\u793e\u7b49\u7528\u4f1a\u8a08\u57fa\u6e96\u306b\u3064\u3044\u3066<\/strong><\/p>\n

\u30bf\u30a4\u306e\u4f1a\u8a08\u57fa\u6e96\uff08Thai Accounting Standards-TAS\uff09\u306f\u30bf\u30a4\u4f1a\u8a08\u8077\u9023\u76df\u304c\u4f5c\u6210\u3057\u3001\u5b98\u5831\u3067\u516c\u5e03\u3059\u308b\u3053\u3068\u306b\u306a\u3063\u3066\u3044\u308b\u306e\u3067\u3001\u3053\u306e\u898f\u6e96\u3092\u4f7f\u7528\u3059\u308b\u3068\u306a\u3063\u3066\u3044\u308b\u3002\u30bf\u30a4\u306e\u4f1a\u8a08\u57fa\u6e96\u306f\u5ea6\u3005\u6539\u5b9a\u3055\u308c\u3066\u3044\u308b\u304c\u30012011\u5e741\u67081\u65e5\u304b\u3089\u59cb\u307e\u308b\u4f1a\u8a08\u5e74\u5ea6\u304b\u3089IAS\u3001IFRS(International Financial Reporting Standards)\u306b\u6e96\u3058\u305fTAS\uff08Thai Accounting Statdards\uff09\u3001TFRS\uff08Thai FonancialReporting Standards\uff09\u304c2010\u5e74\u306b\u5b98\u5831\u3067\u516c\u5e03\u3055\u308c\u3001\u5927\u90e8\u5206\u306f2011\u5e741\u67081\u65e5\u4ee5\u964d\u306b\u59cb\u307e\u308b\u4f1a\u8a08\u5e74\u5ea6\u304b\u3089\u9069\u7528\u3068\u306a\u3063\u3066\u3044\u308b\u3002<\/p>\n

\u4f1a\u8a08\u57fa\u6e96\u306f\u65e5\u672c\u3067\u3082\u5143\u3005\u4e0a\u5834\u4f01\u696d\u4ee5\u5916\u306b\u5f37\u5236\u3055\u308c\u308b\u3082\u306e\u3067\u306f\u306a\u3044\u304c\u3001\u5f93\u308f\u306a\u3044\u3068\u4e00\u822c\u306e\u4fe1\u7528\u306f\u5f97\u3089\u308c\u306a\u3044\u3068\u3044\u3046\u554f\u984c\u304c\u3042\u308b\u3002\u3057\u304b\u3057\u3001\u30bf\u30a4\u3067\u306f\u5168\u3066\u306e\u4f01\u696d\u304c\u5f93\u308f\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u5f37\u5236\u898f\u5b9a\u306b\u306a\u3063\u3066\u3044\u308b\u306e\u3067\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3042\u308b\u3002\u305f\u3060\u3057\u3001TAS\u3001TFRS\u306f\u4e0a\u5834\u4f01\u696d\u7b49\u4ee5\u5916\u306b\u3064\u3044\u3066\u306f\u7de9\u548c\u3055\u308c\u305f\u57fa\u6e96\u304c2011\u5e74\u306e5\u67086\u65e5\u4ed8\u5b98\u5831\u3067\u516c\u5e03\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n

\u305d\u306e\u6982\u8981\u306f\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3042\u308b\u3002<\/p>\n

\uff08\uff11\uff09\u9069\u7528\u5bfe\u8c61\uff1a\u516c\u5171\u306e\u5229\u5bb3\u306b\u95a2\u4fc2\u3057\u306a\u3044\u4e8b\u696d(Non-Publicly Accountable Entities-NPAE)<\/p>\n

\uff08\uff12\uff09NPAE\u306e\u5b9a\u7fa9\u306f\u6982\u7565\u4ee5\u4e0b\u306e\u4e8b\u696d\u4ee5\u5916\u3092\u6307\u3059\u3053\u3068\u306b\u306a\u3063\u3066\u3044\u308b\u3002<\/p>\n

\uff11\uff09\u4e0a\u5834\u4f01\u696d\uff08\u56fd\u5185\u5916\u3067\u4e0a\u5834\u3057\u3066\u3044\u308b\uff09<\/p>\n

\uff12\uff09\u91d1\u878d\u6a5f\u95a2\u3001\u751f\u547d\u4fdd\u967a\u4f1a\u793e\u3001\u640d\u5bb3\u4fdd\u967a\u4f1a\u793e\u3001\u8a3c\u5238\u4f1a\u793e\u3001\u6295\u8cc7\u4fe1\u8a17\u3001\u30bf\u30a4\u56fd\u8fb2<\/p>\n

\u7523\u7269\u5148\u7269\u53d6\u5f15\u6240\u306a\u3069<\/p>\n

\uff13\uff09\u516c\u958b\u682a\u5f0f\u4f1a\u793e<\/p>\n

\uff14\uff09\u305d\u306e\u4ed6\u8ffd\u52a0\u3055\u308c\u308b\u4e8b\u696d<\/p>\n

\uff08\uff13\uff09\u57fa\u6e96\u306e\u5185\u5bb9<\/p>\n

\uff11\uff09\u76ee\u7684\u3001\u7bc4\u56f2\u3001\u8ca1\u52d9\u8af8\u8868\u306a\u3069\u3001<\/p>\n

\uff12\uff09\u73fe\u91d1\u304a\u3088\u3073\u73fe\u91d1\u540c\u7b49\u7269\u3001<\/p>\n

\uff13\uff09\u50b5\u6a29<\/p>\n

\uff14\uff09\u68da\u5378\u5546\u54c1<\/p>\n

\uff15\uff09\u6295\u8cc7<\/p>\n

\uff16\uff09\u571f\u5730\u3001\u5efa\u7269\u3001\u8a2d\u5099<\/p>\n

\uff17\uff09\u7121\u5f62\u8cc7\u7523<\/p>\n

\uff18\uff09\u6295\u8cc7\u7528\u4e0d\u52d5\u7523<\/p>\n

\uff19\uff09\u501f\u5165\u8cbb\u7528<\/p>\n

10\uff09\u8cc3\u8cb8\u5951\u7d04\uff08\u30ea\u30fc\u30b9\u3092\u542b\u3080\uff09<\/p>\n

11\uff09\u6cd5\u4eba\u6240\u5f97\u7a0e<\/p>\n

12\uff09\u8ca0\u50b5\u3068\u5c06\u6765\u306e\u8ca0\u50b5<\/p>\n

13\uff09\u5f8c\u767a\u4e8b\u8c61<\/p>\n

14\uff09\u53ce\u76ca<\/p>\n

15\uff09\u4e0d\u52d5\u7523\u8ca9\u58f2\u304b\u3089\u306e\u53ce\u76ca<\/p>\n

16\uff09\u5efa\u8a2d<\/p>\n

17\uff09\u70ba\u66ff\u5909\u52d5\u306e\u5f71\u97ff
\n\uff14\uff0e\u4f1a\u8a08\u4e3b\u4efb\u306e\u767b\u9332\u3001\u8b1b\u7fd2\u306b\u3064\u3044\u3066<\/strong><\/p>\n

\u3000<\/strong>\u4f1a\u8a08\u4e3b\u4efb\u306e\u8cc7\u683c\u306b\u3064\u3044\u3066\u306f\u524d\u8ff0\u3057\u305f\u304c\u3001\u5177\u4f53\u7684\u306b\u3069\u3046\u3044\u3046\u5f79\u8077\u304c\u4f1a\u8a08\u4e3b\u4efb\u304b\u3068\u3044\u3046\u3053\u3068\u306b\u3064\u3044\u3066\u306f\u30012000\u5e748\u67083\u65e5\u4ed8\u5546\u696d\u767b\u9332\u5c40\uff08\u73fe\u5546\u696d\u767a\u5c55\u5c40\uff09\u306e\u544a\u793a\u304c\u3042\u308a\u3001\u305d\u308c\u306b\u3088\u308b\u3068\u4f1a\u8a08\u90e8\u9577\u3001\u4f1a\u8a08\u4fc2\u54e1\u306a\u3069\u4f1a\u8a08\u306b\u8cac\u4efb\u3092\u6709\u3059\u308b\u8005\u3068\u3055\u308c\u3066\u3044\u308b\u304c\u3001\u305d\u306e\u307b\u304b\u306b\u3001\u4f1a\u8a08\u4e8b\u52d9\u6240\u306e\u8cac\u4efb\u8005\u306a\u3069\u3068\u306a\u3063\u3066\u3044\u308b\u3002\u305d\u3057\u3066\u3001\u4f1a\u8a08\u4e3b\u4efb\u306f\u672c\u544a\u793a\u306e7\u6761\uff08\uff11\uff09\u306b\u3088\u308a\u4f1a\u8a08\u696d\u52d9\u3092\u59cb\u3081\u3066\u304b\u308960\u65e5\u4ee5\u5185\u306b\u5546\u696d\u767a\u5c55\u5c40\u306b\u767b\u9332\u3092\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3002<\/p>\n

\u307e\u305f\u3001\u540c\u6761\uff08\uff12\uff09\u306b\u3088\u308a3\u5e74\u9593\u3054\u3068\u306b\u8b1b\u7fd2\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u7fa9\u52d9\u4ed8\u3051\u3089\u308c\u3066\u3044\u308b\u304c\u3001\u305d\u308c\u306b\u3064\u3044\u3066\u306f2004\u5e748\u67085\u65e5\u4ed8\u5546\u696d\u767a\u5c55\u5c40\u544a\u793a\u304c\u51fa\u3055\u308c\u3066\u3044\u308b\u3002\u305d\u308c\u306b\u3088\u308b\u3068\u30013\u5e74\u306e\u9593\u306b\u5408\u8a0827\u6642\u9593\u306e\u8b1b\u7fd2\u304c\u7fa9\u52d9\u4ed8\u3051\u3089\u308c\u3066\u3044\u3066\u3001\u305d\u306e\u3046\u306118\u6642\u9593\u4ee5\u4e0a\u306f\u4f1a\u8a08\u306b\u95a2\u3059\u308b\u8b1b\u7fd2\u3068\u5b9a\u3081\u3089\u308c\u3066\u3044\u308b\u3002\u8b1b\u7fd2\u306f\u653f\u5e9c\u307e\u305f\u306f\u79c1\u7acb\u306e\u6a5f\u95a2\u3067\u884c\u308f\u308c\u3001\u305d\u306e\u5185\u5bb9\u306b\u3064\u3044\u3066\u306f\u540c\u544a\u793a5\u6761\u306b\u3088\u308a\u6b21\u306e\u3082\u306e\u304c\u3042\u308b\u3002<\/p>\n

\u4f1a\u8a08<\/p>\n

\u4f1a\u8a08\u95a2\u4fc2\u6cd5\u5f8b<\/p>\n

\u4f1a\u8a08\u6cd5<\/p>\n

\u4f1a\u8a08\u76e3\u67fb\u306b\u95a2\u3059\u308b\u6cd5\u5f8b<\/p>\n

\u6c11\u5546\u6cd5\u5178\uff08\u30d1\u30fc\u30c8\u30ca\u30fc\u30b7\u30c3\u30d7\u3001\u682a\u5f0f\u4f1a\u793e\uff09<\/p>\n

\u516c\u958b\u682a\u5f0f\u4f1a\u793e\u6cd5<\/p>\n

\u8a3c\u5238\u3001\u8a3c\u5238\u53d6\u5f15\u6240\u6cd5<\/p>\n

\u5546\u696d\u9280\u884c\u6cd5<\/p>\n

\u751f\u547d\u4fdd\u967a\u3001\u640d\u5bb3\u4fdd\u967a\u6cd5<\/p>\n

\u6295\u8cc7\u3001\u8a3c\u5238\u3001\u30af\u30ec\u30b8\u30c3\u30c8\u30d5\u30a9\u30f3\u30b7\u30a8\u6cd5<\/p>\n

\u305d\u306e\u4ed6\u4f1a\u8a08\u3068\u95a2\u4fc2\u3042\u308b\u6cd5\u5f8b<\/p>\n

\u7a0e\u6cd5<\/p>\n

\u4f1a\u8a08\u3068\u95a2\u4fc2\u3042\u308bIT\u6280\u8853<\/p>\n

\u305d\u306e\u4ed6<\/p>\n

\uff15\uff0e\u4f1a\u8a08\u5831\u544a<\/strong><\/p>\n

\u3000<\/strong>\u975e\u516c\u958b\u682a\u5f0f\u4f1a\u793e\u3001\u516c\u958b\u682a\u5f0f\u4f1a\u793e\u306f\u3001\u671f\u672b\u304b\u30894\u304b\u6708\u4ee5\u5185\u306b\u4f1a\u8a08\u76e3\u67fb\u4eba\uff08\u516c\u8a8d\u4f1a\u8a08\u58eb\uff09\u306e\u76e3\u67fb\u3092\u53d7\u3051\u305f\u6c7a\u7b97\u5831\u544a\u66f8\u304c\u682a\u4e3b\u7dcf\u4f1a\u3067\u627f\u8a8d\u3002\u671f\u672b\u304b\u30895\u30f6\u6708\u4ee5\u5185\u306b\u3001\u5546\u52d9\u7701\u5546\u696d\u767a\u5c55\u5c40\u4f1a\u8a08\u4e8b\u52d9\u6240\uff08\u5730\u65b9\u306e\u5834\u5408\u3001\u770c\u5546\u696d\u4e8b\u52d9\u6240\uff09\u3078\u63d0\u51fa\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\uff08\u4f1a\u8a08\u6cd511\u6761\uff09\u3002<\/p>\n

\u8ca1\u52d9\u8af8\u8868\u306e\u69d8\u5f0f\u306b\u3064\u3044\u3066\u306f\u30012011\u5e74\u304b\u3089\u4f1a\u8a08\u57fa\u6e96\u304c\u5909\u66f4\u3055\u308c\u305f\u3053\u3068\u306b\u3088\u308a2011\u5e749\u670828\u65e5\u4ed8\u5546\u696d\u767a\u5c55\u5c40\u544a\u793a\u304c\u51fa\u3055\u308c\u3001\u767b\u8a18\u6e08\u307f\u30d1\u30fc\u30c8\u30ca\u30fc\u30b7\u30c3\u30d7\u3001\u975e\u516c\u958b\u682a\u5f0f\u4f1a\u793e\u3001\u516c\u958b\u682a\u5f0f\u4f1a\u793e\u3001\u5916\u56fd\u306e\u6cd5\u5f8b\u3067\u8a2d\u7acb\u3055\u308c\u305f\u6cd5\u4eba\u3001\u4e8b\u696d\u5171\u540c\u4f53\u306e5\u7a2e\u985e\u306b\u5206\u3051\u3066\u767a\u8868\u3055\u308c\u3066\u3044\u308b\u304c\u3001\u305d\u306e\u3046\u3061\u975e\u516c\u958b\u682a\u5f0f\u4f1a\u793e\u306b\u3064\u3044\u3066\u306f\u8ca1\u653f\u72b6\u614b\u8a08\u7b97\u66f8\uff08\u6ce8\uff1a\u65e7\u57fa\u6e96\u306e\u8cb8\u501f\u5bfe\u7167\u8868\u306b\u4ee3\u308f\u308b\u3082\u306e\uff09\u3068\u640d\u76ca\u8a08\u7b97\u66f8\uff08\u6ce8\uff1a\u65b0\u4f1a\u8a08\u57fa\u6e96\u3067\u306f\u5305\u62ec\u5229\u76ca\u8a08\u7b97\u66f8\u2014\u30b4\u30c3\u30d6\u30fb\u30ac\u30e0\u30e9\u30a4\u30fb\u30ab\u30fc\u30c4\u30f3\u30fb\u30d9\u30c3\u30c4\u30bb\u30c3\u30c4\u3067\u3042\u308b\u3068\u3053\u308d\u3001\u975e\u516c\u958b\u682a\u5f0f\u4f1a\u793e\u306b\u306f\u65e7\u540d\u79f0\u3092\u4f7f\u7528\u3057\u3066\u3044\u308b\uff09\u306e\u69d8\u5f0f\u304c\u5b9a\u3081\u3089\u308c\u3066\u3044\u308b\u3002<\/p>\n<\/div>","protected":false},"excerpt":{"rendered":"

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