{"id":75,"date":"2019-10-10T10:43:50","date_gmt":"2019-10-10T01:43:50","guid":{"rendered":"http:\/\/acbasic.kinsta.cloud\/?p=75"},"modified":"2026-01-27T09:25:26","modified_gmt":"2026-01-27T00:25:26","slug":"%e5%9b%bd%e9%9a%9b%e4%bc%9a%e8%a8%88%e5%9f%ba%e6%ba%96%e3%81%ae%e6%a6%82%e8%a6%81%e3%81%a8%e5%b0%8e%e5%85%a5%e3%81%ae%e3%83%a1%e3%83%aa%e3%83%83%e3%83%88%e3%83%bb%e3%83%87%e3%83%a1%e3%83%aa%e3%83%83","status":"publish","type":"post","link":"https:\/\/biz.moneyforward.com\/accounting\/basic\/75\/","title":{"rendered":"\u56fd\u969b\u4f1a\u8a08\u57fa\u6e96\uff08IFRS\uff09\u3068\u306f\uff1f\u65e5\u672c\u306e\u4f1a\u8a08\u57fa\u6e96\u3068\u306e\u9055\u3044\u3084\u5c0e\u5165\u30e1\u30ea\u30c3\u30c8"},"content":{"rendered":"<p>\u73fe\u5728\u3001\u6b27\u5dde\u9023\u5408\uff08EU\uff09\u3067\u306f\u3001<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/329\/\" data-internallinksmanager029f6b8e52c=\"135\" title=\"\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\">\u9023\u7d50\u8ca1\u52d9\u8af8\u8868<\/a>\u306b\u304a\u3051\u308b\u56fd\u969b\u4f1a\u8a08\u57fa\u6e96\uff08IFRS\uff0fInternational Financial Reporting Standards\uff09\u306e\u9069\u7528\u3092\u4e0a\u5834\u4f01\u696d\u306b\u7fa9\u52d9\u4ed8\u3051\u3066\u3044\u307e\u3059\u3002\u307e\u305f\u3001EU\u57df\u5185\u3067\u306f\u306a\u304f\u3066\u3082\u3001EU\u4f01\u696d\u3068\u53d6\u5f15\u3092\u3059\u308b\u304b\u304e\u308a\u306fIFRS\u3084\u3053\u308c\u306b\u985e\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u3092\u7528\u3044\u308b\u3088\u3046\u6c42\u3081\u305f\u3053\u3068\u3067\u3001IFRS\u306e\u5c0e\u5165\u306f\u4e16\u754c\u7684\u306b\u9032\u3093\u3067\u304d\u3066\u3044\u307e\u3059\u3002\u56fd\u969b\u4f1a\u8a08\u57fa\u6e96\u306e\u5c0e\u5165\u3092\u9032\u3081\u308b\u56fd\u304c\u4e16\u754c\u3067\u5897\u3048\u3066\u3044\u304f\u50be\u5411\u306e\u306a\u304b\u3001\u65e5\u672c\u306f\u3069\u3046\u3059\u3079\u304d\u306a\u306e\u3067\u3057\u3087\u3046\u304b\u3002<br \/>\n\u4eca\u56de\u306f\u3001\u56fd\u969b\u4f1a\u8a08\u57fa\u6e96\u3092\u5c0e\u5165\u3059\u308b\u3053\u3068\u306b\u3064\u3044\u3066\u8aac\u660e\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<div id=\"post-below-intro\"><\/div><h2>\u56fd\u969b\u4f1a\u8a08\u57fa\u6e96\uff08IFRS)\u3068\u306f\uff1f<\/h2>\n<p>\u3053\u3053\u3067\u306fIFRS\uff08\u30a4\u30d5\u30a1\u30fc\u30b9\uff0f\u30a2\u30a4\u30d5\u30a1\u30fc\u30b9\uff09\u3068\u547c\u3070\u308c\u308b\u56fd\u969b\u4f1a\u8a08\u57fa\u6e96\u306b\u3064\u3044\u3066\u3001\u8a73\u3057\u304f\u8aac\u660e\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n<p>\u3061\u306a\u307f\u306b\u3001IFRS\u3068\u306f\u300cInternational Financial Reporting Standards\u300d\u306e\u7565\u3067\u3001\u56fd\u969b\u8ca1\u52d9\u5831\u544a\u57fa\u6e96\u3068\u8a33\u3055\u308c\u308b\u3053\u3068\u3082\u3042\u308a\u307e\u3059\u3002IFRS\u306f\u3001IASB\u3068\u547c\u3070\u308c\u308b\u56fd\u969b\u4f1a\u8a08\u57fa\u6e96\u5be9\u8b70\u4f1a\uff08International Accounting Standards Board\uff09\u304c\u4e16\u754c\u5171\u901a\u306e\u4f1a\u8a08\u57fa\u6e96\u3092\u76ee\u6307\u3057\u3066\u4f5c\u6210\u3057\u305f\u3082\u306e\u3067\u3059\u3002<\/p>\n<h3>\u56fd\u969b\u4f1a\u8a08\u57fa\u6e96\uff08IFRS)\u306e\u7279\u5fb4<\/h3>\n<p>\u4eca\u5f8c\u30b0\u30ed\u30fc\u30d0\u30eb\u306a\u57fa\u6e96\u3068\u306a\u308bIFRS\u306b\u306f\u7279\u5fb4\u3068\u3057\u3066\u300c\u539f\u5247\u4e3b\u7fa9\u300d\u3084\u300c<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/173\/\" data-internallinksmanager029f6b8e52c=\"224\" 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title=\"\u640d\u76ca\u8a08\u7b97\u66f8\">\u640d\u76ca\u8a08\u7b97\u66f8<\/a>\u91cd\u8996\u3067\u3059\u304c\u3001IFRS\u3067\u306f\u8cb8\u501f\u5bfe\u7167\u8868\u91cd\u8996\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002IFRS\u3067\u306f\u3001\u8cc7\u7523\u304b\u3089\u8ca0\u50b5\u3092\u5dee\u3057\u5f15\u3044\u305f\u7d14\u8cc7\u7523\u3092\u5229\u76ca\u3068\u8003\u3048\u307e\u3059\u3002<\/p>\n<h3>\u65e5\u672c\u4f1a\u8a08\u57fa\u6e96\u3068\u56fd\u969b\u4f1a\u8a08\u57fa\u6e96\uff08IFRS\uff09\u306e\u6bd4\u8f03<\/h3>\n<p>\u65e5\u672c\u4f1a\u8a08\u57fa\u6e96\u3068IFRS\u3067\u7570\u306a\u308b\u306e\u306f\u6b21\u306e\u8868\u306e\u3088\u3046\u306a\u70b9\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\n<table id=\"tablepress-483\" class=\"tablepress tablepress-id-483\">\n<thead>\n<tr class=\"row-1\">\n\t<td class=\"column-1\"><\/td><th class=\"column-2\">\u65e5\u672c\u4f1a\u8a08\u57fa\u6e96<\/th><th class=\"column-3\">IFRS<\/th>\n<\/tr>\n<\/thead>\n<tbody class=\"row-striping row-hover\">\n<tr class=\"row-2\">\n\t<td class=\"column-1\">\u53ce\u76ca\u8a8d\u8b58\u57fa\u6e96\uff08\u58f2\u4e0a\u8a08\u4e0a\u57fa\u6e96\uff09<\/td><td class=\"column-2\">\u53ce\u76ca\u304c\u5b9f\u73fe\u3057\u305f\u6642\u70b9\u3067\u8a08\u4e0a\u3059\u308b<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/290\/\" data-internallinksmanager029f6b8e52c=\"348\" title=\"\u5b9f\u73fe\u4e3b\u7fa9\">\u5b9f\u73fe\u4e3b\u7fa9<\/a>\uff08\uff0a\uff09<br \/>\n<\/td><td class=\"column-3\">\u5c65\u884c\u7fa9\u52d9\u304c\u5145\u8db3\u3055\u308c\u305f\u6642\u70b9\u3067\u53ce\u76ca\u3092\u8a8d\u8b58<br \/>\n<\/td>\n<\/tr>\n<tr class=\"row-3\">\n\t<td class=\"column-1\">\u975e\u4e0a\u5834\u682a\u5f0f\u306e\u8cb8\u501f\u5bfe\u7167\u8868\u8a08\u4e0a\u984d<br \/>\n<\/td><td class=\"column-2\">\u539f\u5247\u3068\u3057\u3066\u53d6\u5f97\u539f\u4fa1<\/td><td class=\"column-3\">\u6642\u4fa1\u8a55\u4fa1<\/td>\n<\/tr>\n<tr class=\"row-4\">\n\t<td class=\"column-1\">M&amp;A\u6642\u306b\u53d7\u3051\u5165\u308c\u305f\u7121\u5f62\u8cc7\u7523\u306e\u8a55\u4fa1\uff08\u8cb7\u53ce\u5074\uff09<br \/>\n<\/td><td class=\"column-2\">\u7279\u8a31\u6a29\u3084\u5546\u6a19\u6a29\u306a\u3069\u306e\u6cd5\u5f8b\u4e0a\u306e\u6a29\u5229\u306f\u6642\u4fa1\u8a55\u4fa1\u3057\u3066\u8a08\u4e0a<br \/>\n<\/td><td class=\"column-3\">\u30e9\u30a4\u30bb\u30f3\u30b9\u5951\u7d04\u3001\u30d5\u30e9\u30f3\u30c1\u30e3\u30a4\u30ba\u5951\u7d04\u3001\u9867\u5ba2\u30ea\u30b9\u30c8\u306a\u3069\u3082\u542b\u3081\u6642\u4fa1\u8a55\u4fa1\u3057\u3066\u8a08\u4e0a<br \/>\n<\/td>\n<\/tr>\n<tr class=\"row-5\">\n\t<td class=\"column-1\">\u306e\u308c\u3093<\/td><td class=\"column-2\">20\u5e74\u4ee5\u5185\u3067\u5b9a\u984d\u511f\u5374<\/td><td class=\"column-3\">\u975e\u511f\u5374<\/td>\n<\/tr>\n<tr class=\"row-6\">\n\t<td class=\"column-1\">\u56fa\u5b9a\u8cc7\u7523\u306e\u8010\u7528\u5e74\u6570<br \/>\n<\/td><td class=\"column-2\"><a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/65605\/\" data-internallinksmanager029f6b8e52c=\"420\" title=\"\u6cd5\u4eba\u7a0e\u6cd5\">\u6cd5\u4eba\u7a0e\u6cd5<\/a>\u306e\u8010\u7528\u5e74\u6570<br \/>\n<\/td><td class=\"column-3\">\u4f01\u696d\u304c\u56fa\u5b9a\u8cc7\u7523\u3092\u4f7f\u7528\u3059\u308b\u4e88\u5b9a\u306e\u671f\u9593<br \/>\n<\/td>\n<\/tr>\n<tr class=\"row-7\">\n\t<td class=\"column-1\">\u7814\u7a76\u958b\u767a\u8cbb<br \/>\n<\/td><td class=\"column-2\">\u3059\u3079\u3066\u767a\u751f\u6642\u306b\u8cbb\u7528\u51e6\u7406<\/td><td class=\"column-3\">\u7814\u7a76\u8cbb\u306f\u767a\u751f\u6642\u306b\u8cbb\u7528\u51e6\u7406\u3057\u3001\u958b\u767a\u8cbb\u306f\u8981\u4ef6\u3092\u307f\u305f\u3059\u5834\u5408\u306e\u307f\u8cc7\u7523\u8a08\u4e0a<br \/>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<!-- #tablepress-483 from cache --><br 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title=\"\u8cc7\u91d1\u8abf\u9054\">\u8cc7\u91d1\u8abf\u9054<\/a>\u306e\u65b9\u6cd5\u304c\u591a\u69d8\u5316\u3059\u308b<\/b><\/li>\n<\/ol>\n<\/li>\n<\/ol>\n<p>IFRS\u3068\u3044\u3046\u3044\u308f\u3070\u300c\u4e16\u754c\u6a19\u6e96\u300d\u306e\u4f1a\u8a08\u57fa\u6e96\u3092\u9069\u7528\u3057\u305f\u8ca1\u52d9\u8af8\u8868\u3092\u4f5c\u6210\u3059\u308c\u3070\u3001\u56fd\u5916\u306e\u6295\u8cc7\u5bb6\u306b\u3068\u3063\u3066\u3001IFRS\u3092\u9069\u7528\u3057\u3066\u3044\u308b\u65e5\u672c\u4f01\u696d\u306e\u8ca1\u52d9\u5185\u5bb9\u3092\u3088\u308a\u7406\u89e3\u3057\u3084\u3059\u304f\u306a\u308a\u307e\u3059\u3002\u3053\u308c\u306b\u3088\u308a\u3001\u56fd\u5916\u306e\u6295\u8cc7\u5bb6\u304c\u65e5\u672c\u4f01\u696d\u306b\u6295\u8cc7\u3092\u3057\u3084\u3059\u3044\u72b6\u6cc1\u3092\u4f5c\u308c\u308b\u305f\u3081\u3001\u8cc7\u91d1\u8abf\u9054\u306e\u5e45\u304c\u5e83\u304c\u308b\u53ef\u80fd\u6027\u304c\u3067\u3066\u304d\u307e\u3059\u3002<\/p>\n<ol>\n<li style=\"list-style-type: none;\">\n<ol>\n<li><b>\u4f01\u696d\u904b\u55b6\u306b\u5f79\u7acb\u3064<\/b><\/li>\n<\/ol>\n<\/li>\n<\/ol>\n<p>\u56fd\u5916\u306e\u5b50\u4f1a\u793e\u3067\u3082\u540c\u3058\u4f1a\u8a08\u57fa\u6e96\u3092\u4f7f\u3046\u3053\u3068\u3067\u3001\u8ca1\u52d9\u60c5\u5831\u3092\u5206\u304b\u308a\u3084\u3059\u304f\u5747\u4e00\u306a\u60c5\u5831\u3068\u3057\u3066\u628a\u63e1\u3067\u304d\u307e\u3059\u3002\u307e\u305f\u3001\u6b63\u78ba\u306b\u8ca1\u52d9\u60c5\u5831\u3092\u6bd4\u8f03\u3067\u304d\u308b\u306e\u3067\u3001\u904b\u55b6\u65b9\u91dd\u306e\u6c7a\u5b9a\u306b\u5f79\u7acb\u3061\u307e\u3059\u3002<\/p>\n<ol>\n<li style=\"list-style-type: none;\">\n<ol>\n<li><b>\u5fc5\u8981\u306b\u306a\u308b\u305f\u3073\u306b\u6d77\u5916\u306e\u4f1a\u8a08\u57fa\u6e96\u306b\u66f8\u304d\u63db\u3048\u308b\u5fc5\u8981\u304c\u306a\u304f\u306a\u308b<\/b><\/li>\n<\/ol>\n<\/li>\n<\/ol>\n<p>\u56fd\u969b\u53d6\u5f15\u306b\u304a\u3044\u3066\u3001\u793e\u5185\u3067\u5229\u7528\u3057\u3066\u3044\u308b\u8ca1\u52d9\u8af8\u8868\u3092\u305d\u306e\u307e\u307e\u5229\u7528\u3067\u304d\u307e\u3059\u3002IFRS\u306f\u4e16\u754c\u6a19\u6e96\u306e\u4f1a\u8a08\u57fa\u6e96\u3067\u3042\u308b\u305f\u3081\u3001\u73fe\u72b6\u306e\u3088\u3046\u306b\u3001\u65e5\u672c\u57fa\u6e96\u304b\u3089\u76f8\u624b\u56fd\u306e\u4f1a\u8a08\u57fa\u6e96\u7b49\u306b\u5408\u308f\u305b\u3066\u4f1a\u8a08\u8cc7\u6599\u3092\u5909\u63db\uff08\u30b3\u30f3\u30d0\u30fc\u30b8\u30e7\u30f3\uff09\u3059\u308b\u3053\u3068\u306a\u304f\u3001\u305d\u306e\u307e\u307e\u63d0\u51fa\u3067\u304d\u308b\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<h3>\u56fd\u969b\u4f1a\u8a08\u57fa\u6e96\uff08IFRS\uff09\u5c0e\u5165\u306e\u30c7\u30e1\u30ea\u30c3\u30c8<\/h3>\n<p>\u56fd\u969b\u4f1a\u8a08\u57fa\u6e96\u5c0e\u5165\u306e\u30c7\u30e1\u30ea\u30c3\u30c8\u3068\u3057\u3066\u306f\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u70b9\u304c\u6319\u3052\u3089\u308c\u307e\u3059\u3002<\/p>\n<ol>\n<li style=\"list-style-type: none;\">\n<ol>\n<li><b>\u9069\u7528\u307e\u3067\u306b\u304b\u304b\u308b\u6642\u9593\u3084\u52b4\u529b\u304c\u5927\u304d\u3044<\/b><\/li>\n<\/ol>\n<\/li>\n<\/ol>\n<p>\u73fe\u72b6\u306e\u4f1a\u8a08\u57fa\u6e96\u3092\u5909\u66f4\u3059\u308b\u3053\u3068\u306b\u3088\u308a\u3001\u30b7\u30b9\u30c6\u30e0\u306e\u5909\u66f4\u304c\u5fc5\u8981\u3067\u3059\u3002\u305d\u308c\u306b\u5408\u308f\u305b\u3001\u904b\u7528\u3059\u308b\u307e\u3067\u306b\u62c5\u5f53\u8005\u7b49\u3078\u306e\u6559\u80b2\u7b49\u306e\u8cbb\u7528\u3082\u5fc5\u8981\u3067\u3059\u3002\u3064\u307e\u308a\u3001\u6642\u9593\u30fb\u52b4\u529b\u53ca\u3073\u8cbb\u7528\u304c\u304b\u304b\u308a\u307e\u3059\u3002<\/p>\n<ol>\n<li style=\"list-style-type: none;\">\n<ol>\n<li><b>\u8ca1\u52d9\u5831\u544a\u306e\u5909\u63db\uff08\u30b3\u30f3\u30d0\u30fc\u30b8\u30e7\u30f3\uff09\u304c\u5fc5\u8981\u3068\u306a\u308b<\/b><\/li>\n<\/ol>\n<\/li>\n<\/ol>\n<p>IFRS\u306e\u9069\u7528\u4f1a\u793e\u3067\u306f\u3001\u9023\u7d50\u8a08\u7b97\u66f8\u985e\u3092IFRS\u306b\u3082\u3068\u3065\u304d\u4f5c\u6210\u3057\u305f\u3068\u3057\u3066\u3082\u3001<a href=\"https:\/\/biz.moneyforward.com\/words\/1721\/\" data-internallinksmanager029f6b8e52c=\"83\" title=\"\u500b\u5225\u8ca1\u52d9\u8af8\u8868\">\u500b\u5225\u8ca1\u52d9\u8af8\u8868<\/a>\u306b\u3064\u3044\u3066\u306f\u65e5\u672c\u57fa\u6e96\u3067\u4f5c\u6210\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002\u3057\u305f\u304c\u3063\u3066\u3001\u65e5\u672c\u57fa\u6e96\u3067\u4f5c\u6210\u3057\u305f\u500b\u5225\u8ca1\u52d9\u8af8\u8868\u3092\u9023\u7d50\u306b\u969b\u3057\u3066IFRS\u306b\u5909\u63db\uff08\u30b3\u30f3\u30d0\u30fc\u30b8\u30e7\u30f3\uff09\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u306e\u3067\u3001\u305d\u306e\u6642\u9593\u30fb\u52b4\u529b\u304c\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<ol>\n<li style=\"list-style-type: none;\">\n<ol>\n<li><b>\u8cc7\u7523\u30fb\u8ca0\u50b5\u306e\u7bc4\u56f2\u304c\u5e83\u304f\u306a\u308b\u305f\u3081\u3001\u8ca0\u62c5\u304c\u767a\u751f\u3059\u308b<\/b><\/li>\n<\/ol>\n<\/li>\n<\/ol>\n<p>\u5c0e\u5165\u6642\u306b\u306f\u3001\u4eca\u307e\u3067\u306e\u57fa\u6e96\u3067\u306f\u5fc5\u8981\u304c\u306a\u304b\u3063\u305f\u8cc7\u7523\u304c\u7bc4\u56f2\u306b\u542b\u307e\u308c\u308b\u305f\u3081\u3001\u5bfe\u5fdc\u3059\u3079\u304d\u3082\u306e\u304c\u5897\u3048\u307e\u3059\u3002\u8cc7\u7523\u3092\u6642\u4fa1\u3067\u8a55\u4fa1\u3057\u76f4\u3055\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3053\u3068\u3082\u3042\u308a\u3001\u8ca0\u62c5\u304c\u5927\u304d\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\n<h3>\u56fd\u969b\u4f1a\u8a08\u57fa\u6e96\uff08IFRS\uff09\u306e\u5c0e\u5165\u65b9\u6cd5<\/h3>\n<p>IFRS\u3092\u5c0e\u5165\u3059\u308b\u3084\u308a\u65b9\u306f\u3001\u6b21\u306e\u3088\u3046\u306a\u6d41\u308c\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<ol>\n<li style=\"list-style-type: none;\">\n<ol>\n<li><b>\u6e96\u5099<\/b><\/li>\n<\/ol>\n<\/li>\n<\/ol>\n<p>\u9069\u7528\u6642\u671f\u3092\u6c7a\u3081\u3066\u8a08\u753b\u66f8\u3092\u4f5c\u6210\u3057\u307e\u3059\u3002<\/p>\n<ol>\n<li style=\"list-style-type: none;\">\n<ol>\n<li><b>\u5c0e\u5165<\/b><\/li>\n<\/ol>\n<\/li>\n<\/ol>\n<p>\u8a08\u753b\u66f8\u306b\u3082\u3068\u3065\u304d\u3001<a href=\"https:\/\/biz.moneyforward.com\/words\/1981\/\" data-internallinksmanager029f6b8e52c=\"301\" title=\"\u4f1a\u8a08\u65b9\u91dd\">\u4f1a\u8a08\u65b9\u91dd<\/a>\u3092\u6587\u66f8\u5316\u3057\u305f\u308a\u3001\u30e2\u30c7\u30eb\u8ca1\u52d9\u8af8\u8868\u3092\u8a66\u4f5c\u3057\u305f\u308a\u3057\u307e\u3059\u3002\u30e2\u30c7\u30eb\u8ca1\u52d9\u8af8\u8868\u306e\u4f5c\u6210\u306b\u3042\u305f\u3063\u3066\u306f\u3001\u8ca1\u52d9\u8af8\u8868\u306e\u672c\u4f53\u306e\u6570\u5b57\u3060\u3051\u3067\u306f\u306a\u304f\u3001\u6ce8\u8a18\u60c5\u5831\u306e\u5143\u3068\u306a\u308b\u30c7\u30fc\u30bf\u3082\u52b9\u7387\u7684\u306b\u96c6\u3081\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u306e\u3067\u3001\u5b50\u4f1a\u793e\u7b49\u304b\u3089\u60c5\u5831\u3092\u96c6\u3081\u308b\u5834\u5408\u306f\u30ec\u30dd\u30fc\u30c6\u30a3\u30f3\u30b0\u30fb\u30d1\u30c3\u30b1\u30fc\u30b8\u306b\u8a18\u8f09\u3059\u308b\u60c5\u5831\u7b49\u306e\u898b\u76f4\u3057\u3082\u691c\u8a0e\u3057\u307e\u3059\u3002<\/p>\n<ol>\n<li style=\"list-style-type: none;\">\n<ol>\n<li><b>\u904b\u7528<\/b><\/li>\n<\/ol>\n<\/li>\n<\/ol>\n<p>\u65b0\u30b7\u30b9\u30c6\u30e0\u306e\u904b\u7528\u3092\u958b\u59cb\u3057\u3001\u554f\u984c\u70b9\u304c\u3042\u308c\u3070\u4fee\u6b63\u3092\u884c\u3044\u307e\u3059\u3002<\/p>\n<h2>\u56fd\u969b\u4f1a\u8a08\u57fa\u6e96\uff08IFRS\uff09\u9069\u7528\u4f01\u696d\u3068\u306e\u53d6\u5f15\u3067\u6c17\u3092\u4ed8\u3051\u308b\u3053\u3068<\/h2>\n<p>\u6700\u5f8c\u306b\u3001\u3059\u3067\u306bIFRS\u3092\u9069\u7528\u3057\u3066\u3044\u308b\u4f1a\u793e\u3068\u53d6\u5f15\u3059\u308b\u969b\u306b\u6c17\u3092\u4ed8\u3051\u305f\u3044\u3053\u3068\u3092\u30d4\u30c3\u30af\u30a2\u30c3\u30d7\u3057\u3066\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li><b>\u5951\u7d04\u7de0\u7d50\u306e\u969b\u306b\u53ce\u76ca\u8a8d\u8b58\u57fa\u6e96\uff08\u58f2\u4e0a\u8a08\u4e0a\u57fa\u6e96\uff08\u53ce\u76ca\u8a8d\u8b58\u57fa\u6e96\uff09\u3092\u660e\u78ba\u306b\u3059\u308b<\/b><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>\u65e5\u672c\u3067\u306f\u3001\u58f2\u8cb7\u306b\u304a\u3051\u308b\u53ce\u76ca\u306f\u300c\u51fa\u8377\u57fa\u6e96\u300d\u3068\u3059\u308b\u306e\u304c\u4e00\u822c\u7684\u3067\u3059\u3002\u51fa\u8377\u57fa\u6e96\u3067\u306f\u3001\u51fa\u8377\u304c\u5b8c\u4e86\u3057\u305f\u6642\u70b9\u3067\u53ce\u76ca\u3092\u8a08\u4e0a\u3057\u307e\u3059\u3002<\/p>\n<p>\u4e00\u65b9\u3001IFRS\u3067\u306f\u58f2\u8cb7\u306e\u53ce\u76ca\u306f\u91cd\u8981\u306a\u30ea\u30b9\u30af\u30fb\u7d4c\u6e08\u7684\u4fa1\u5024\u306e\u79fb\u8ee2\u7b49\u306e\u8981\u4ef6\u3092\u307f\u305f\u3057\u305f\u6642\u70b9\u3067\u8a08\u4e0a\u3055\u308c\u307e\u3059\u3002\u305d\u306e\u305f\u3081\u3001\u691c\u53ce\u5b8c\u4e86\u6642\u306b\u53ce\u76ca\u3092\u8a08\u4e0a\u3059\u308b\u300c\u691c\u53ce\u57fa\u6e96\u300d\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>IFRS\u5c0e\u5165\u4f01\u696d\u3068\u53d6\u5f15\u3059\u308b\u3068\u304d\u306b\u306f\u3001\u58f2\u8cb7\u5951\u7d04\u3092\u7de0\u7d50\u3059\u308b\u3068\u304d\u306b\u3001\u3069\u306e\u6642\u70b9\u3067\u30ea\u30b9\u30af\u30fb\u7d4c\u6e08\u7684\u4fa1\u5024\u304c\u79fb\u8ee2\u3059\u308b\u306e\u304b\u3092\u660e\u78ba\u306b\u3057\u3066\u304a\u304f\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li><b>\u8cc7\u7523\u306e\u6642\u4fa1\u8a55\u4fa1\u304c\u5fc5\u8981<\/b><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>\u65e5\u672c\u57fa\u6e96\u3067\u306f\u8cb8\u501f\u5bfe\u7167\u8868\u4e0a\u3001\u975e\u4e0a\u5834\u682a\u5f0f\u306f\u53d6\u5f97\u4fa1\u984d\u3067\u8a08\u4e0a\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u4e00\u65b9\u3001\u8cb8\u501f\u5bfe\u7167\u8868\u91cd\u8996\u306eIFRS\u3067\u306f\u3001\u975e\u4e0a\u5834\u682a\u5f0f\u3092\u6642\u4fa1\u8a55\u4fa1\u3057\u3066\u8a08\u4e0a\u3057\u3066\u304a\u308a\u3001\u53d6\u5f15\u6642\u306b\u3082\u3001\u975e\u4e0a\u5834\u682a\u5f0f\u306e\u8cb8\u501f\u5bfe\u7167\u8868\u8a08\u4e0a\u984d\u4ee5\u5916\u306b\u3001\u6642\u4fa1\u8a55\u4fa1\u984d\u3092\u6c42\u3081\u3089\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002\u305d\u306e\u4ed6\u3001M&amp;A\u6642\u306b\u53d7\u3051\u5165\u308c\u305f\u7121\u5f62\u8cc7\u7523\u306e\u8a55\u4fa1\u306a\u3069\u3082\u6642\u4fa1\u3067\u884c\u3046\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<h2>\u305d\u3082\u305d\u3082\u4f1a\u8a08\u57fa\u6e96\u3068\u306f<\/h2>\n<p>\u4f1a\u8a08\u57fa\u6e96\u3068\u306f\u3001\u8ca1\u52d9\u8af8\u8868\u3092\u4f5c\u6210\u3059\u308b\u4e0a\u3067\u306e\u30eb\u30fc\u30eb\u3067\u3059\u3002\u73fe\u5728\u306e\u3068\u3053\u308d\u3001\u4f1a\u8a08\u57fa\u6e96\u306f\u56fd\u969b\u7684\u306b\u7d71\u4e00\u3055\u308c\u3066\u3044\u308b\u308f\u3051\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u65e5\u672c\u306e\u4f1a\u793e\u306f\u65e5\u672c\u3067\u8a8d\u3081\u3089\u308c\u3066\u3044\u308b\u4f1a\u8a08\u57fa\u6e96\u306e\u4e2d\u304b\u3089\u81ea\u793e\u306b\u5408\u3063\u305f\u4f1a\u8a08\u57fa\u6e96\u3092\u9078\u629e\u3067\u304d\u307e\u3059\u3002<\/p>\n<h3>\u65e5\u672c\u3067\u9078\u629e\u3067\u304d\u308b\u4f1a\u8a08\u57fa\u6e96\u306f\uff1f<\/h3>\n<p>\u4f1a\u8a08\u57fa\u6e96\u3068\u306f\u8ca1\u52d9\u8af8\u8868\u3092\u4f5c\u6210\u3059\u308b\u4e0a\u3067\u306e\u30eb\u30fc\u30eb\u3092\u8a00\u3044\u307e\u3059\u3002\u65e5\u672c\u3067\u306f\u3001\u6b21\u306e4\u7a2e\u985e\u306e\u4f1a\u8a08\u57fa\u6e96\u304b\u3089\u3044\u305a\u308c\u304b\u3092\u9078\u629e\u3059\u308b\u3053\u3068\u304c\u8a8d\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n\n<table id=\"tablepress-481\" class=\"tablepress tablepress-id-481\">\n<thead>\n<tr class=\"row-1\">\n\t<td class=\"column-1\"><\/td><th class=\"column-2\">\u6982\u8981<\/th><th class=\"column-3\">\u30e1\u30ea\u30c3\u30c8<\/th><th class=\"column-4\">\u30c7\u30e1\u30ea\u30c3\u30c8<\/th><th class=\"column-5\"><br \/>\n\u63a1\u7528\u3057\u3066\u3044\u308b\u4f01\u696d\u306e\u50be\u5411<br \/>\n<\/th>\n<\/tr>\n<\/thead>\n<tbody class=\"row-striping row-hover\">\n<tr class=\"row-2\">\n\t<td class=\"column-1\">\u65e5\u672c\u4f1a\u8a08\u57fa\u6e96<\/td><td class=\"column-2\"><br \/>\n\u300c<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/89\/\" data-internallinksmanager029f6b8e52c=\"91\" title=\"\u4f01\u696d\u4f1a\u8a08\u539f\u5247\">\u4f01\u696d\u4f1a\u8a08\u539f\u5247<\/a>\u300d\u3092\u30d9\u30fc\u30b9\u306b\u3057\u3001<a href=\"https:\/\/biz.moneyforward.com\/words\/1158\/\" data-internallinksmanager029f6b8e52c=\"9\" title=\"\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u59d4\u54e1\u4f1a\">\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u59d4\u54e1\u4f1a<\/a>\u304c\u8a2d\u5b9a\u3057\u305f\u4f1a\u8a08\u57fa\u6e96\u3092\u5408\u308f\u305b\u305f\u3082\u306e<br \/>\n<\/td><td class=\"column-3\">\u306a\u3058\u307f\u3084\u3059\u3044<\/td><td class=\"column-4\"><br \/>\n\u56fd\u969b\u5e02\u5834\u3067\u5f71\u97ff\u529b\u304c\u306a\u3044<br \/>\n<\/td><td class=\"column-5\"><br \/>\n\u4e00\u822c\u7684\u306a\u65e5\u672c\u4f01\u696d<br \/>\n<\/td>\n<\/tr>\n<tr class=\"row-3\">\n\t<td class=\"column-1\">\u7c73\u56fd\u4f1a\u8a08\u57fa\u6e96<br \/>\n<\/td><td class=\"column-2\"><br \/>\n\u7c73\u56fd<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/89\/\" data-internallinksmanager029f6b8e52c=\"341\" title=\"\u8ca1\u52d9\u4f1a\u8a08\">\u8ca1\u52d9\u4f1a\u8a08<\/a>\u57fa\u6e96\u5be9\u8b70\u4f1a\uff08FASB\uff09\u304c\u767a\u884c<br \/>\n<\/td><td class=\"column-3\"><br \/>\n\u8ca1\u52d9\u4f1a\u8a08\u3068<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/47028\/\" data-internallinksmanager029f6b8e52c=\"336\" title=\"\u7a0e\u52d9\u4f1a\u8a08\">\u7a0e\u52d9\u4f1a\u8a08<\/a>\u304c\u72ec\u7acb\u3057\u3066\u3044\u3066\u305d\u308c\u305e\u308c\u3067\u90fd\u5408\u306e\u3088\u3044\u57fa\u6e96\u3092\u9078\u3079\u308b<br \/>\n<\/td><td class=\"column-4\"><br \/>\n\u7279\u6b8a\u306a\u30b1\u30fc\u30b9\u3067\u306f\u9069\u7528\u3059\u3079\u304d\u30eb\u30fc\u30eb\u304c\u76f8\u53cd\u3059\u308b\u3053\u3068\u304c\u3042\u308b<br \/>\n<\/td><td class=\"column-5\"><br \/>\n\u30a2\u30e1\u30ea\u30ab\u3067\u4e0a\u5834\u3057\u3066\u3044\u308b\u4f01\u696d<br \/>\n<\/td>\n<\/tr>\n<tr class=\"row-4\">\n\t<td class=\"column-1\"><br \/>\n\u56fd\u969b\u4f1a\u8a08\u57fa\u6e96<br \/>\n\uff08IFRS\uff0f\u56fd\u969b\u8ca1\u52d9\u5831\u544a\u57fa\u6e96\uff09<br \/>\n<\/td><td class=\"column-2\"><br \/>\n\u4e16\u754c\u5171\u901a\u306e\u4f1a\u8a08\u57fa\u6e96\u3092\u76ee\u6307\u3057\u3066\u4f5c\u3089\u308c\u305f\u3082\u306e<br \/>\n<\/td><td class=\"column-3\"><br \/>\n\u63a1\u7528\u3059\u308b\u3068\u6d77\u5916\u3067\u306e\u8cc7\u91d1\u8abf\u9054\u304c\u3057\u3084\u3059\u304f\u306a\u308b<br \/>\n<\/td><td class=\"column-4\"><br \/>\n\u5c0e\u5165\u306b\u6642\u9593\u3068\u52b4\u529b\u304c\u304b\u304b\u308b<br \/>\n<\/td><td class=\"column-5\"><br \/>\n\u6d77\u5916\u306b\u591a\u6570\u306e\u5b50\u4f1a\u793e\u304c\u3042\u308b\u4f01\u696d<br \/>\n<\/td>\n<\/tr>\n<tr class=\"row-5\">\n\t<td class=\"column-1\"><br \/>\nJ-IFRS<br \/>\n\uff08JMIS\uff0f\u4fee\u6b63\u56fd\u969b\u57fa\u6e96\uff09<br \/>\n<\/td><td class=\"column-2\"><br \/>\n\u56fd\u969b\u4f1a\u8a08\u57fa\u6e96\uff08IFRS\uff09\u306e\u65e5\u672c\u7248<br \/>\n<\/td><td class=\"column-3\"><br \/>\n\u65e5\u672c\u56fd\u5185\u306e\u7d4c\u6e08\u72b6\u6cc1\u306b\u5408\u308f\u305b\u3066\u8abf\u6574\u3055\u308c\u3066\u3044\u308b<br \/>\n<\/td><td class=\"column-4\"><br \/>\n\u6d77\u5916\u304b\u3089\u306e\u8cc7\u91d1\u8abf\u9054\u306b\u304a\u3051\u308b\u6709\u52b9\u6027\u306f\u8584\u3044<br \/>\n<\/td><td class=\"column-5\"><br \/>\n\u56fd\u969b\u4f1a\u8a08\u57fa\u6e96\u306b\u95a2\u5fc3\u306e\u3042\u308b\u4f01\u696d<br \/>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<!-- #tablepress-481 from cache -->\n<p>\u3053\u308c\u3089\u306e\u3046\u3061\u3001\u65e5\u672c\u57fa\u6e96\u3001\u7c73\u56fd\u57fa\u6e96\u3001IFRS\u306e\u5b9f\u65bd\u56e3\u4f53\u306f\u6b21\u306e\u3088\u3046\u306b\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-52609\" style=\"display: block; margin: 0 auto;\" src=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/wp-content\/uploads\/2019\/10\/001-1.png\" alt=\"\u65e5\u672c\u57fa\u6e96\u3001\u7c73\u56fd\u57fa\u6e96\u3001IFRS\u306e\u5b9f\u65bd\u56e3\u4f53\" width=\"595\" height=\"267\" srcset=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/wp-content\/uploads\/2019\/10\/001-1.png 595w, https:\/\/biz.moneyforward.com\/accounting\/basic\/wp-content\/uploads\/2019\/10\/001-1-300x135.png 300w\" sizes=\"auto, (max-width: 595px) 100vw, 595px\" \/><\/p>\n<p>\u51fa\u5178\uff1a<a href=\"https:\/\/www.meti.go.jp\/policy\/economy\/keiei_innovation\/kigyoukaikei\/pdf\/accounting_systemrev2.pdf\" target=\"_blank\" rel=\"noopener\">\u4f01\u696d\u4f1a\u8a08\u5236\u5ea6\u3092\u3081\u3050\u308b\u52d5\u5411\uff5c\u7d4c\u6e08\u7523\u696d\u653f\u7b56\u5c40<\/a><\/p>\n<h3>\u65e5\u672c\u306b\u304a\u3051\u308b\u4f1a\u8a08\u57fa\u6e96\u306e\u50be\u5411<\/h3>\n<p>2005\u5e74\u306bEU\u57df\u5185\u306e\u4e0a\u5834\u4f01\u696d\u306bIFRS\u304c\u7fa9\u52d9\u4ed8\u3051\u3089\u308c\u308b\u3088\u3046\u306b\u306a\u3063\u3066\u4ee5\u964d\u3001\u65e5\u672c\u653f\u5e9c\u306f\u65e5\u672c\u306e\u4f1a\u8a08\u57fa\u6e96\u3092IFRS\u306b\u53ce\u6582\uff08\u30b3\u30f3\u30d0\u30fc\u30b8\u30a7\u30f3\u30b9\uff09\u3055\u305b\u308b\u65b9\u91dd\u3092\u56fa\u3081\u307e\u3057\u305f\u3002\u3061\u306a\u307f\u306b\u3001\u65e5\u672c\u3067\u306f\u65e5\u672c\u4f1a\u8a08\u57fa\u6e96\u306b\u3088\u308a\u8ca1\u52d9\u8af8\u8868\u3092\u4f5c\u6210\u3059\u308b\u306e\u304c\u539f\u5247\u3067\u3057\u305f\u304c\u3001\u30a2\u30e1\u30ea\u30ab\u306e\u8a3c\u5238\u53d6\u5f15\u6240\u306b\u4e0a\u5834\u3057\u3066\u3044\u308b\u4f01\u696d\u306b\u3064\u3044\u3066\u306f\u3001\u7279\u4f8b\u306b\u3088\u308a\u7c73\u56fd\u4f1a\u8a08\u57fa\u6e96\u3067\u306e\u8ca1\u52d9\u8af8\u8868\u4f5c\u6210\u304c\u8a8d\u3081\u3089\u308c\u308b\u6271\u3044\u306b\u306a\u3063\u3066\u3044\u307e\u3057\u305f\u3002<\/p>\n<p>2009\u5e74\u306b\u306f\u4f01\u696d\u4f1a\u8a08\u5be9\u8b70\u4f1a\u304c\u3001IFRS\u306e\u4efb\u610f\u9069\u7528\u3092\u8a8d\u3081\u308b\u3053\u3068\u3092\u76db\u308a\u8fbc\u3093\u3060\u300c\u6211\u304c\u56fd\u306b\u304a\u3051\u308b\u56fd\u969b\u4f1a\u8a08\u57fa\u6e96\u306e\u53d6\u6271\u3044\uff08\u4e2d\u9593\u5831\u544a\uff09\u300d\uff08\u65e5\u672c\u7248IFRS\u30ed\u30fc\u30c9\u30de\u30c3\u30d7\uff09\u3092\u516c\u8868\u3057\u307e\u3057\u305f\u3002\u305d\u306e\u5f8c\u3082IFRS\u306e\u5f37\u5236\u9069\u7528\u306b\u5411\u3051\u3066\u6e96\u5099\u304c\u884c\u308f\u308c\u3066\u3044\u307e\u3057\u305f\u304c\u3001\u30ea\u30fc\u30de\u30f3\u30b7\u30e7\u30c3\u30af\u5f8c\u306e\u9577\u5f15\u304f\u4e0d\u6cc1\u3084\u6771\u65e5\u672c\u5927\u9707\u707d\u306e\u5f71\u97ff\u3082\u3042\u308a\u3001\u9032\u5c55\u3057\u306a\u3044\u307e\u307e\u306b\u306a\u3063\u3066\u3044\u307e\u3059\u3002\u3057\u304b\u3057\u30012013\u5e74\u306b\u306f\u65e5\u672c\u7248IFRS\u3067\u3042\u308bJ-IFRS\uff08JMIS\uff09\u304c\u5c0e\u5165\u3055\u308c\u308b\u306a\u3069\u30b3\u30f3\u30d0\u30fc\u30b8\u30a7\u30f3\u30b9\u306f\u9032\u307f\u30012020\u5e749\u6708\u6642\u70b9\u3001IFRS\u3092\u9069\u7528\u3057\u3066\u3044\u308b\u4f01\u696d\u306e\u6570\uff08\u4e88\u5b9a\u3082\u542b\u3080\uff09\u306f226\u793e\u306b\u306e\u307c\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<p><b>\u4f1a\u8a08\u57fa\u6e96\u3092\u3081\u3050\u308b\u65e5\u672c\u653f\u5e9c\u306e\u52d5\u304d<\/b><\/p>\n\n<table id=\"tablepress-482\" class=\"tablepress tablepress-id-482\">\n<thead>\n<tr class=\"row-1\">\n\t<th class=\"column-1\">\u5e74<\/th><th class=\"column-2\">\u653f\u5e9c\u306e\u52d5\u5411<\/th><th class=\"column-3\">\u6982\u8981<\/th>\n<\/tr>\n<\/thead>\n<tbody class=\"row-striping row-hover\">\n<tr class=\"row-2\">\n\t<td class=\"column-1\">2007\u5e74<\/td><td class=\"column-2\">ASBJ\u53ca\u3073IASB\u300c\u6771\u4eac\u5408\u610f\u300d<br \/>\n<\/td><td class=\"column-3\">\u65e5\u672c\u306e\u4f1a\u8a08\u57fa\u6e96\u3092IFRS\u306b\u30b3\u30f3\u30d0\u30fc\u30b8\u30a7\u30f3\u30b9\u3055\u305b\u308b\u65b9\u91dd<br \/>\n<\/td>\n<\/tr>\n<tr class=\"row-3\">\n\t<td class=\"column-1\">2009\u5e74<\/td><td class=\"column-2\">\u4f01\u696d\u4f1a\u8a08\u5be9\u8b70\u4f1a\u300c\u6211\u304c\u56fd\u306b\u304a\u3051\u308b\u56fd\u969b\u4f1a\u8a08\u57fa\u6e96\u306e\u53d6\u6271\u3044\uff08\u4e2d\u9593\u5831\u544a\uff09\u300d<br \/>\n\uff08\u65e5\u672c\u7248IFRS\u30ed\u30fc\u30c9\u30de\u30c3\u30d7\uff09<br \/>\n<\/td><td class=\"column-3\">\u30fbIFRS\u4efb\u610f\u9069\u7528\u3092\u958b\u59cb<br \/>\n\u30fb\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u306e\u307fIFRS\u3092\u9069\u7528<br \/>\n\u30fb\u7c73\u56fd\u4f1a\u8a08\u57fa\u6e96\u306e\u4f7f\u7528\u671f\u9650\uff082016\u5e743\u6708\u672b\uff09\u306e\u8a2d\u5b9a<br \/>\n<\/td>\n<\/tr>\n<tr class=\"row-4\">\n\t<td class=\"column-1\">2011\u5e74<\/td><td class=\"column-2\">\u91d1\u878d\u62c5\u5f53\u5927\u81e3\u8ac7\u8a71\u300cIFRS\u9069\u7528\u306b\u95a2\u3059\u308b\u691c\u8a0e\u306b\u3064\u3044\u3066\u300d<br \/>\n<\/td><td class=\"column-3\">\u30fb\u5f53\u9762\u306fIFRS\u306e\u5f37\u5236\u9069\u7528\u306f\u306a\u3044<br \/>\n\u30fb\u7c73\u56fd\u4f1a\u8a08\u57fa\u6e96\u306e\u4f7f\u7528\u671f\u9650\u306e\u64a4\u5ec3<br \/>\n<\/td>\n<\/tr>\n<tr class=\"row-5\">\n\t<td class=\"column-1\">2013\u5e74<\/td><td 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