{"id":75,"date":"2019-10-10T10:43:50","date_gmt":"2019-10-10T01:43:50","guid":{"rendered":"http:\/\/acbasic.kinsta.cloud\/?p=75"},"modified":"2026-07-24T10:40:03","modified_gmt":"2026-07-24T01:40:03","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":"IFRS\uff08\u56fd\u969b\u4f1a\u8a08\u57fa\u6e96\uff09\u3068\u306f\uff1f\u65e5\u672c\u306e\u4f1a\u8a08\u57fa\u6e96\u3068\u306e\u9055\u3044\u3084\u5c0e\u5165\u30e1\u30ea\u30c3\u30c8"},"content":{"rendered":"<div class=\"summary-box\">\n<div class=\"summary-box__title\"><span class=\"summary-box__title_tag\">Point<\/span>IFRS(\u56fd\u969b\u4f1a\u8a08\u57fa\u6e96)\u3068\u306f\u4f55\u304b?<\/div>\n<p><span class=\"summary-box__title_tag\"><strong>IFRS\u306f\u4e16\u754c\u5171\u901a\u306e\u4f1a\u8a08\u57fa\u6e96\u3067\u3001\u65e5\u672c\u3067\u306f2010\u5e74\u304b\u3089\u4efb\u610f\u9069\u7528\u304c\u59cb\u307e\u3063\u3066\u3044\u307e\u3059\u3002<\/strong><\/span><\/p>\n<ul class=\"summary-box__list summary-box__list\">\n<li>\u65e5\u672c\u57fa\u6e96\u3088\u308a\u67d4\u8edf\u306a\u539f\u5247\u4e3b\u7fa9\u3092\u63a1\u7528\u3059\u308b<\/li>\n<li>\u5229\u76ca\u8a08\u7b97\u3067<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/173\/\" data-internallinksmanager029f6b8e52c=\"224\" title=\"\u8cb8\u501f\u5bfe\u7167\u8868\">\u8cb8\u501f\u5bfe\u7167\u8868<\/a>\u3092\u91cd\u8996\u3059\u308b<\/li>\n<li>\u56fd\u5185\u3067\u306f313\u793e\u304c\u9069\u7528\u6e08\u307e\u305f\u306f\u9069\u7528\u3092\u4e88\u5b9a\u3059\u308b<\/li>\n<\/ul>\n<p>2027\u5e74\u4ee5\u964d\u306fIFRS\u7b2c18\u53f7\u304c\u5f37\u5236\u9069\u7528\u3055\u308c\u3001<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/130\/\" data-internallinksmanager029f6b8e52c=\"210\" title=\"\u640d\u76ca\u8a08\u7b97\u66f8\">\u640d\u76ca\u8a08\u7b97\u66f8<\/a>\u306e\u8868\u793a\u30eb\u30fc\u30eb\u304c\u5909\u308f\u308a\u307e\u3059\u3002\n<\/p><\/div>\n<p>IFRS(\u56fd\u969b\u4f1a\u8a08\u57fa\u6e96)\u306f\u3001\u56fd\u969b\u7684\u306b\u5e83\u304f\u63a1\u7528\u3055\u308c\u3066\u3044\u308b \u4f1a\u8a08\u57fa\u6e96\u3067\u3059\u3002\u65e5\u672c\u3067\u3082\u4efb\u610f\u9069\u7528\u304c\u5e83\u304c\u308a\u3001\u9069\u7528\u6e08\u306e\u4e0a\u5834\u4f01\u696d\u306f2026\u5e744\u6708\u672b\u3067295\u793e\u306b\u9054\u3057\u307e\u3057\u305f\u3002\u65e5\u672c\u57fa\u6e96\u3068\u306f\u8003\u3048\u65b9\u304c\u5927\u304d\u304f\u7570\u306a\u308b\u305f\u3081\u3001IFRS\u9069\u7528\u4f01\u696d\u3068\u306e\u53d6\u5f15\u3084\u5c06\u6765\u306e\u5c0e\u5165\u3092\u898b\u636e\u3048\u3066\u3001\u9055\u3044\u3092\u6574\u7406\u3057\u3066\u304a\u304d\u305f\u3044\u3068\u3053\u308d\u3067\u3059\u3002<\/p>\n<div id=\"post-below-intro\"><\/div><h2>IFRS(\u56fd\u969b\u4f1a\u8a08\u57fa\u6e96)\u3068\u306f\u4f55\u304b?<\/h2>\n<p>IFRS\uff08\u30a4\u30d5\u30a1\u30fc\u30b9\uff0f\u30a2\u30a4\u30d5\u30a1\u30fc\u30b9\uff09\u306f\u3001\u30ed\u30f3\u30c9\u30f3\u306b\u672c\u90e8\u3092\u7f6e\u304f\u56fd\u969b\u4f1a\u8a08\u57fa\u6e96\u5be9\u8b70\u4f1a(IASB)\u304c\u7b56\u5b9a\u3059\u308b\u4e16\u754c\u5171\u901a\u306e\u4f1a\u8a08\u57fa\u6e96\u3067\u3059\u3002\u65e5\u672c\u3067\u306f2010\u5e743\u6708\u671f\u304b\u3089<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>\u3078\u306e\u4efb\u610f\u9069\u7528\u304c\u8a8d\u3081\u3089\u308c\u3066\u304a\u308a\u3001\u30b0\u30ed\u30fc\u30d0\u30eb\u5c55\u958b\u3059\u308b\u4e0a\u5834\u4f01\u696d\u3092\u4e2d\u5fc3\u306b\u5c0e\u5165\u304c\u9032\u3093\u3067\u3044\u307e\u3059\u3002<\/p>\n<h3>IFRS\u306e\u6b63\u5f0f\u540d\u79f0\u3068\u8aad\u307f\u65b9<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>IFRS\u306f\u300cInternational Financial Reporting Standards\u300d\u306e\u7565\u3067\u3001\u65e5\u672c\u8a9e\u3067\u306f\u300c\u56fd\u969b\u8ca1\u52d9\u5831\u544a\u57fa\u6e96\u300d\u3068\u8a33\u3055\u308c\u307e\u3059\u3002<\/b><\/span>\u8aad\u307f\u65b9\u306f\u4eba\u306b\u3088\u3063\u3066\u7570\u306a\u308a\u307e\u3059\u304c\u3001\u4e00\u822c\u7684\u306b\u306f\u300c\u30a4\u30d5\u30a1\u30fc\u30b9\u300d\u307e\u305f\u306f\u300c\u30a2\u30a4\u30d5\u30a1\u30fc\u30b9\u300d\u3068\u767a\u97f3\u3055\u308c\u307e\u3059\u3002\u3069\u3061\u3089\u3082\u8aa4\u308a\u3067\u306f\u306a\u304f\u3001\u4e21\u8005\u306b\u610f\u5473\u306e\u9055\u3044\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u306a\u304a\u3001IFRS\u306e\u524d\u8eab\u306f1973\u5e74\u306b\u56fd\u969b\u4f1a\u8a08\u57fa\u6e96\u59d4\u54e1\u4f1a(IASC)\u304c\u7b56\u5b9a\u3057\u305f\u300cIAS(International Accounting Standards:\u56fd\u969b\u4f1a\u8a08\u57fa\u6e96)\u300d\u3067\u3059\u30022001\u5e74\u306bIASB\u304cIASC\u306e\u6d3b\u52d5\u3092\u5f15\u304d\u7d99\u304e\u3001\u65b0\u305f\u306b\u7b56\u5b9a\u3059\u308b\u57fa\u6e96\u306f\u300cIFRS\u300d\u3068\u540d\u79f0\u3092\u6539\u3081\u3066\u767a\u884c\u3057\u3066\u3044\u307e\u3059\u3002\u305d\u306e\u305f\u3081\u73fe\u5728\u3082\u3001\u904e\u53bb\u306eIAS\u57fa\u6e96\u3068IFRS\u57fa\u6e96\u304c\u4f75\u5b58\u3059\u308b\u5f62\u3067\u904b\u7528\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<h3>IFRS\u306e\u7279\u5fb4|\u539f\u5247\u4e3b\u7fa9\u3068\u8cc7\u7523\u8ca0\u50b5\u30a2\u30d7\u30ed\u30fc\u30c1<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>IFRS\u306e\u7279\u5fb4\u306f\u3001\u8ca1\u52d9\u5831\u544a\u306e\u67a0\u7d44\u307f\u3092\u793a\u3059\u306b\u3068\u3069\u3081\u8a73\u7d30\u306a\u89e3\u91c8\u3092\u4f01\u696d\u306b\u59d4\u306d\u308b\u300c\u539f\u5247\u4e3b\u7fa9\u300d\u3068\u3001\u7d14\u8cc7\u7523\u306e\u5897\u6e1b\u3067\u5229\u76ca\u3092\u6e2c\u308b\u300c\u8cc7\u7523\u8ca0\u50b5\u30a2\u30d7\u30ed\u30fc\u30c1\u300d\u306b\u96c6\u7d04\u3055\u308c\u307e\u3059\u3002<\/b><\/span>\u65e5\u672c\u57fa\u6e96\u3068\u306f\u8003\u3048\u65b9\u306e\u51fa\u767a\u70b9\u304b\u3089\u7570\u306a\u308b\u305f\u3081\u3001\u4e21\u8005\u3092\u7406\u89e3\u3059\u308b\u3053\u3068\u304c\u5c0e\u5165\u5224\u65ad\u3084\u53d6\u5f15\u5bfe\u5fdc\u306e\u524d\u63d0\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u539f\u5247\u4e3b\u7fa9\u3067\u306f\u3001\u696d\u7a2e\u3084\u53d6\u5f15\u3054\u3068\u306e\u7d30\u304b\u306a\u6570\u5024\u57fa\u6e96\u306f\u8a2d\u3051\u305a\u3001\u57fa\u672c\u7684\u306a<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/44840\/\" data-internallinksmanager029f6b8e52c=\"284\" title=\"\u4f1a\u8a08\u539f\u5247\">\u4f1a\u8a08\u539f\u5247<\/a>\u306e\u307f\u3092\u5b9a\u3081\u307e\u3059\u3002\u5404\u4f01\u696d\u304c\u7d4c\u55b6\u306e\u5b9f\u614b\u306b\u5408\u308f\u305b\u305f\u4f1a\u8a08\u51e6\u7406\u3092\u9078\u3073\u3001\u305d\u306e\u6839\u62e0\u3092\u6ce8\u8a18\u60c5\u5831\u3068\u3057\u3066\u958b\u793a\u3057\u307e\u3059\u3002\u3053\u308c\u306b\u5bfe\u3057\u65e5\u672c\u57fa\u6e96\u306f\u300c\u7d30\u5247\u4e3b\u7fa9\u300d\u3092\u63a1\u308a\u3001\u696d\u7a2e\u3084\u53d6\u5f15\u3054\u3068\u306b\u8a73\u7d30\u306a\u898f\u5b9a\u3092\u8a2d\u3051\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u307e\u305f\u3001IFRS\u306f\u8cc7\u7523\u304b\u3089\u8ca0\u50b5\u3092\u5dee\u3057\u5f15\u3044\u305f\u7d14\u8cc7\u7523\u306e\u5897\u6e1b\u3092\u5229\u76ca(\u307e\u305f\u306f\u640d\u5931)\u3068\u6349\u3048\u308b\u300c\u8cc7\u7523\u8ca0\u50b5\u30a2\u30d7\u30ed\u30fc\u30c1\u300d\u3092\u63a1\u7528\u3057\u3066\u3044\u308b\u305f\u3081\u3001\u8cb8\u501f\u5bfe\u7167\u8868(IFRS\u3067\u306f\u8ca1\u653f\u72b6\u614b\u8a08\u7b97\u66f8)\u3092\u91cd\u8996\u3057\u307e\u3059\u3002\u65e5\u672c\u57fa\u6e96\u306f\u640d\u76ca\u8a08\u7b97\u66f8\u3092\u91cd\u8996\u3059\u308b\u300c\u53ce\u76ca\u8cbb\u7528\u30a2\u30d7\u30ed\u30fc\u30c1\u300d\u3092\u63a1\u7528\u3057\u3066\u304a\u308a\u3001\u3053\u3053\u306b\u3082\u8003\u3048\u65b9\u306e\u9055\u3044\u304c\u73fe\u308c\u307e\u3059\u3002<\/p>\n<p>\u53c2\u7167:<a href=\"https:\/\/jicpa.or.jp\/specialized_field\/ifrs\/\" rel=\"noopener\" target=\"_blank\">IFRS\u3068\u306f|\u65e5\u672c\u516c\u8a8d\u4f1a\u8a08\u58eb\u5354\u4f1a<\/a><\/p>\n<h2>IFRS\u3068\u65e5\u672c\u57fa\u6e96\u306b\u306f\u3069\u306e\u3088\u3046\u306a\u9055\u3044\u304c\u3042\u308b\u304b?<\/h2>\n<p>IFRS\u3068\u65e5\u672c\u57fa\u6e96\u306f\u3001\u8ca1\u52d9\u5831\u544a\u306e\u30eb\u30fc\u30eb\u3001\u5229\u76ca\u306e\u6349\u3048\u65b9\u3001\u9023\u7d50\u306e\u8003\u3048\u65b9\u3001\u8ca1\u52d9\u8af8\u8868\u306e\u8868\u8a18\u3001\u500b\u5225\u306e\u4f1a\u8a08\u51e6\u7406\u306a\u3069\u3001\u8907\u6570\u306e\u89b3\u70b9\u3067\u7570\u306a\u308a\u307e\u3059\u3002\u3053\u3053\u3067\u306f\u5b9f\u52d9\u306b\u5f71\u97ff\u3057\u3084\u3059\u3044\u4e3b\u8981\u306a\u9055\u3044\u3092\u9806\u306b\u6574\u7406\u3057\u307e\u3059\u3002<\/p>\n<h3>\u8ca1\u52d9\u5831\u544a\u306e\u30eb\u30fc\u30eb|\u539f\u5247\u4e3b\u7fa9\u3068\u7d30\u5247\u4e3b\u7fa9<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>IFRS\u306f\u300c\u539f\u5247\u4e3b\u7fa9\u300d\u3001\u65e5\u672c\u57fa\u6e96\u306f\u300c\u7d30\u5247\u4e3b\u7fa9\u300d\u3092\u63a1\u7528\u3057\u3066\u3044\u308b\u3068\u3044\u3046\u70b9\u304c\u4e21\u8005\u306e\u6700\u5927\u306e\u9055\u3044\u3067\u3059\u3002<\/b><\/span>\u539f\u5247\u4e3b\u7fa9\u3067\u306f\u3001\u4f01\u696d\u304c\u81ea\u793e\u306e\u5224\u65ad\u3067\u4f1a\u8a08\u51e6\u7406\u3092\u9078\u3073\u3001\u305d\u306e\u6839\u62e0\u3092\u6ce8\u8a18\u3067\u958b\u793a\u3057\u307e\u3059\u3002<\/p>\n<p>\u3053\u306e\u305f\u3081\u3001\u4e00\u822c\u306bIFRS\u3067\u306f\u3069\u306e\u4f1a\u8a08\u51e6\u7406\u3092\u9078\u3093\u3060\u306e\u304b\u3001\u306a\u305c\u305d\u306e\u51e6\u7406\u3092\u63a1\u7528\u3057\u305f\u306e\u304b\u3092\u793a\u3059\u6ce8\u8a18\u304c\u65e5\u672c\u57fa\u6e96\u3088\u308a\u5927\u5e45\u306b\u5897\u3048\u307e\u3059\u3002\u4e00\u65b9\u3001\u65e5\u672c\u57fa\u6e96\u306b\u306f\u6570\u5024\u57fa\u6e96\u3084\u51e6\u7406\u65b9\u6cd5\u304c\u7d30\u304b\u304f\u5b9a\u3081\u3089\u308c\u3066\u3044\u308b\u305f\u3081\u3001\u6ce8\u8a18\u306e\u91cf\u306f\u76f8\u5bfe\u7684\u306b\u5c11\u306a\u304f\u6e08\u307f\u307e\u3059\u3002<\/p>\n<h3>\u5229\u76ca\u8a08\u7b97\u306e\u8003\u3048\u65b9|\u8cc7\u7523\u8ca0\u50b5\u30a2\u30d7\u30ed\u30fc\u30c1\u3068\u53ce\u76ca\u8cbb\u7528\u30a2\u30d7\u30ed\u30fc\u30c1<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>IFRS\u306f\u8cc7\u7523\u304b\u3089\u8ca0\u50b5\u3092\u5dee\u3057\u5f15\u3044\u305f\u7d14\u8cc7\u7523\u306e\u5897\u6e1b\u3092\u5229\u76ca\u3068\u3057\u3001\u65e5\u672c\u57fa\u6e96\u306f\u53ce\u76ca\u304b\u3089\u8cbb\u7528\u3092\u5dee\u3057\u5f15\u3044\u305f\u7d14\u5229\u76ca\u3092\u91cd\u8996\u3057\u307e\u3059\u3002<\/b><\/span>\u540c\u3058\u53d6\u5f15\u3067\u3082\u3001\u3069\u306e\u8ca1\u52d9\u8af8\u8868\u3092\u4e2d\u5fc3\u306b\u636e\u3048\u308b\u304b\u3067\u696d\u7e3e\u306e\u898b\u3048\u65b9\u304c\u5909\u308f\u308a\u307e\u3059\u3002<\/p>\n<p>IFRS\u3067\u306f\u3001\u70ba\u66ff\u5909\u52d5\u3084\u4fdd\u6709\u682a\u5f0f\u306e\u6642\u4fa1\u5909\u52d5\u306a\u3069\u306b\u3088\u308b\u542b\u307f\u640d\u76ca\u3082\u3001\u305d\u306e\u4ed6\u306e\u5305\u62ec\u5229\u76ca\u3068\u3057\u3066\u8ca1\u52d9\u8af8\u8868\u306b\u53cd\u6620\u3055\u308c\u307e\u3059\u3002\u6295\u8cc7\u5bb6\u306f\u8cb8\u501f\u5bfe\u7167\u8868(\u8ca1\u653f\u72b6\u614b\u8a08\u7b97\u66f8)\u304b\u3089\u4f01\u696d\u306e\u6210\u9577\u529b\u3084\u5b58\u7d9a\u529b\u3092\u8aad\u307f\u53d6\u308c\u308b\u305f\u3081\u3001\u9577\u671f\u7684\u306a\u4f01\u696d\u4fa1\u5024\u3092\u5224\u65ad\u3057\u3084\u3059\u304f\u306a\u308a\u307e\u3059\u3002\u65e5\u672c\u57fa\u6e96\u3067\u306f\u3001\u3053\u3046\u3057\u305f\u542b\u307f\u640d\u76ca\u306f\u640d\u76ca\u8a08\u7b97\u66f8\u306b\u306f\u73fe\u308c\u306a\u3044\u5f62\u3067\u8cc7\u672c\u306e\u90e8\u306b\u76f4\u63a5\u8a08\u4e0a\u3055\u308c\u307e\u3059\u3002<\/p>\n<h3>\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u306e\u6349\u3048\u65b9|\u7d4c\u6e08\u7684\u5358\u4e00\u4f53\u8aac\u3068\u89aa\u4f1a\u793e\u8aac<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>IFRS\u306f\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u3092\u300c\u89aa\u4f1a\u793e\u3068\u5b50\u4f1a\u793e\u306e<a href=\"https:\/\/biz.moneyforward.com\/words\/1949\/\" data-internallinksmanager029f6b8e52c=\"362\" title=\"\u5c11\u6570\u682a\u4e3b\">\u5c11\u6570\u682a\u4e3b<\/a>\u306e\u4e21\u65b9\u306e\u305f\u3081\u306b\u4f5c\u6210\u3059\u308b\u3082\u306e\u300d\u3068\u6349\u3048(\u7d4c\u6e08\u7684\u5358\u4e00\u4f53\u8aac)\u3001\u65e5\u672c\u57fa\u6e96\u306f\u300c\u89aa\u4f1a\u793e\u306e\u682a\u4e3b\u306e\u305f\u3081\u306b\u4f5c\u6210\u3059\u308b\u3082\u306e\u300d\u3068\u6349\u3048\u307e\u3059(\u89aa\u4f1a\u793e\u8aac)\u3002<\/b><\/span>\u305f\u3060\u3057\u3001\u56fd\u969b\u7684\u306a\u4f1a\u8a08\u57fa\u6e96\u306e\u30b3\u30f3\u30d0\u30fc\u30b8\u30a7\u30f3\u30b9\u304b\u3089\u3001\u3053\u306e\u5dee\u306f\u65e5\u3005\u7e2e\u5c0f\u3055\u308c\u308b\u50be\u5411\u306b\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u7d4c\u6e08\u7684\u5358\u4e00\u4f53\u8aac\u3067\u306f\u3001\u89aa\u4f1a\u793e\u30fb\u5b50\u4f1a\u793e\u3092\u4e00\u4f53\u306e<a href=\"https:\/\/biz.moneyforward.com\/words\/1718\/\" data-internallinksmanager029f6b8e52c=\"303\" title=\"\u4f01\u696d\u96c6\u56e3\">\u4f01\u696d\u96c6\u56e3<\/a>\u3068\u3057\u3066\u6271\u3044\u3001\u3059\u3079\u3066\u306e\u9023\u7d50\u4f1a\u793e\u306e\u682a\u4e3b\u306e\u6301\u5206\u304c\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u306b\u53cd\u6620\u3055\u308c\u307e\u3059\u3002\u89aa\u4f1a\u793e\u8aac\u3067\u306f\u3001\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u3092\u89aa\u4f1a\u793e\u306e\u5ef6\u9577\u7dda\u4e0a\u306b\u4f4d\u7f6e\u3065\u3051\u3001\u89aa\u4f1a\u793e\u682a\u4e3b\u306e\u6301\u5206\u306e\u307f\u3092\u53cd\u6620\u3057\u307e\u3059\u3002\u3053\u306e\u9055\u3044\u306f<a href=\"https:\/\/biz.moneyforward.com\/words\/1765\/\" data-internallinksmanager029f6b8e52c=\"107\" title=\"\u5c11\u6570\u682a\u4e3b\u6301\u5206\">\u5c11\u6570\u682a\u4e3b\u6301\u5206<\/a>\u306e\u8868\u793a\u3084\u3001\u5b50\u4f1a\u793e\u682a\u5f0f\u306e\u8ffd\u52a0\u53d6\u5f97\u6642\u306e\u51e6\u7406\u306b\u3082\u73fe\u308c\u307e\u3059\u3002<\/p>\n<h3>\u8ca1\u52d9\u8af8\u8868\u306e\u8868\u8a18|\u5305\u62ec\u5229\u76ca\u8a08\u7b97\u66f8\u3068\u640d\u76ca\u8a08\u7b97\u66f8<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>IFRS\u3068\u65e5\u672c\u57fa\u6e96\u3067\u306f\u3001\u8ca1\u52d9\u8af8\u8868\u306e\u540d\u79f0\u3068\u8868\u793a\u9805\u76ee\u306b\u9055\u3044\u304c\u3042\u308a\u307e\u3059\u3002<\/b><\/span>IFRS\u306b\u306f\u300c\u55b6\u696d\u5916\u640d\u76ca\u300d\u300c<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/38796\/\" data-internallinksmanager029f6b8e52c=\"335\" title=\"\u7d4c\u5e38\u5229\u76ca\">\u7d4c\u5e38\u5229\u76ca<\/a>\u300d\u300c<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/48465\/\" data-internallinksmanager029f6b8e52c=\"390\" title=\"\u7279\u5225\u640d\u76ca\">\u7279\u5225\u640d\u76ca<\/a>\u300d\u306e\u6982\u5ff5\u304c\u306a\u304f\u3001\u640d\u76ca\u533a\u5206\u306e\u69cb\u6210\u304c\u65e5\u672c\u57fa\u6e96\u3068\u7570\u306a\u308a\u307e\u3059\u3002<\/p>\n<table>\n<thead>\n<tr>\n<th>\u65e5\u672c\u57fa\u6e96<\/th>\n<th>IFRS<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"text-align: left;\">\u9023\u7d50\u640d\u76ca\u8a08\u7b97\u66f8 \/ \u9023\u7d50\u5305\u62ec\u5229\u76ca\u8a08\u7b97\u66f8<\/td>\n<td style=\"text-align: left;\">\u7d14\u640d\u76ca\u304a\u3088\u3073\u305d\u306e\u4ed6\u306e\u5305\u62ec\u5229\u76ca\u8a08\u7b97\u66f8<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\"><a href=\"https:\/\/biz.moneyforward.com\/words\/1970\/\" data-internallinksmanager029f6b8e52c=\"69\" title=\"\u9023\u7d50\u8cb8\u501f\u5bfe\u7167\u8868\">\u9023\u7d50\u8cb8\u501f\u5bfe\u7167\u8868<\/a><\/td>\n<td style=\"text-align: left;\">\u8ca1\u653f\u72b6\u614b\u8a08\u7b97\u66f8<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u9023\u7d50<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/46289\/\" data-internallinksmanager029f6b8e52c=\"320\" title=\"\u682a\u4e3b\u8cc7\u672c\">\u682a\u4e3b\u8cc7\u672c<\/a>\u7b49\u5909\u52d5\u8a08\u7b97\u66f8<\/td>\n<td style=\"text-align: left;\">\u6301\u5206\u5909\u52d5\u8a08\u7b97\u66f8<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u9023\u7d50\u30ad\u30e3\u30c3\u30b7\u30e5\u30fb\u30d5\u30ed\u30fc\u8a08\u7b97\u66f8<\/td>\n<td style=\"text-align: left;\">\u30ad\u30e3\u30c3\u30b7\u30e5\u30fb\u30d5\u30ed\u30fc\u8a08\u7b97\u66f8<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>IFRS\u3067\u306f\u6295\u8cc7\u640d\u76ca\u3068\u91d1\u878d\u640d\u76ca\u4ee5\u5916\u306f\u3059\u3079\u3066\u300c<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/38796\/\" data-internallinksmanager029f6b8e52c=\"250\" title=\"\u55b6\u696d\u5229\u76ca\">\u55b6\u696d\u5229\u76ca<\/a>\u300d\u306b\u542b\u307e\u308c\u3001\u7279\u5225\u640d\u5931\u306b\u3042\u305f\u308b\u6e1b\u640d\u640d\u5931\u306f\u300c\u305d\u306e\u4ed6\u306e<a href=\"https:\/\/biz.moneyforward.com\/words\/238\/\" data-internallinksmanager029f6b8e52c=\"450\" title=\"\u55b6\u696d\u8cbb\">\u55b6\u696d\u8cbb<\/a>\u7528\u300d\u306a\u3069\u306b\u533a\u5206\u3055\u308c\u307e\u3059\u3002\u307e\u305f\u3001<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/45120\/\" data-internallinksmanager029f6b8e52c=\"222\" title=\"\u5f53\u671f\u7d14\u5229\u76ca\">\u5f53\u671f\u7d14\u5229\u76ca<\/a>\u3092\u300c\u7d99\u7d9a\u4e8b\u696d\u304b\u3089\u306e\u5f53\u671f\u5229\u76ca\u300d\u3068\u300c\u975e\u7d99\u7d9a\u4e8b\u696d\u304b\u3089\u306e\u5f53\u671f\u5229\u76ca\u300d\u306b\u5206\u3051\u3066\u958b\u793a\u3059\u308b\u70b9\u3082\u65e5\u672c\u57fa\u6e96\u3068\u306e\u5927\u304d\u306a\u9055\u3044\u3067\u3059\u3002<\/p>\n<h3>\u4e3b\u306a\u4f1a\u8a08\u51e6\u7406\u306e\u6bd4\u8f03<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u500b\u5225\u306e\u4f1a\u8a08\u51e6\u7406\u306b\u3082\u9055\u3044\u304c\u3042\u308a\u307e\u3059\u3002<\/b><\/span>\u5b9f\u52d9\u3067\u3088\u304f\u554f\u984c\u306b\u306a\u308b\u9805\u76ee\u3092\u8868\u306b\u6574\u7406\u3057\u307e\u3057\u305f\u3002<\/p>\n<table>\n<thead>\n<tr>\n<th width=\"25%\">\u9805\u76ee<\/th>\n<th width=\"45%\">\u65e5\u672c\u57fa\u6e96<\/th>\n<th width=\"30%\">IFRS<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"text-align: left;\">\u53ce\u76ca\u8a8d\u8b58<\/td>\n<td style=\"text-align: left;\">\u5c65\u884c\u7fa9\u52d9\u306e\u5145\u8db3\u6642\u70b9\u3067\u8a08\u4e0a (2021\u5e744\u6708\u4ee5\u5f8c\u958b\u59cb\u4e8b\u696d\u5e74\u5ea6\u304b\u3089\u5f37\u5236\u9069\u7528)<\/td>\n<td style=\"text-align: left;\">\u5c65\u884c\u7fa9\u52d9\u306e\u5145\u8db3\u6642\u70b9\u3067\u8a08\u4e0a<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u975e\u4e0a\u5834\u682a\u5f0f\u306e\u8a55\u4fa1<\/td>\n<td style=\"text-align: left;\">\u5e02\u5834\u4fa1\u683c\u306e\u306a\u3044\u682a\u5f0f\u7b49\u306f \u539f\u5247\u3068\u3057\u3066\u53d6\u5f97\u539f\u4fa1\u3002\u5b9f\u8cea\u4fa1\u984d\u304c\u8457\u3057\u304f\u4f4e\u4e0b\u3057\u305f\u5834\u5408\u306f\u6e1b\u640d\u3092\u691c\u8a0e\u3002<\/td>\n<td style=\"text-align: left;\">\u6642\u4fa1(\u516c\u6b63\u4fa1\u5024)\u3067\u8a55\u4fa1<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u7121\u5f62\u8cc7\u7523\u306e\u8a55\u4fa1(M&amp;A\u6642)<\/td>\n<td style=\"text-align: left;\">\u6cd5\u5f8b\u4e0a\u306e\u6a29\u5229(\u7279\u8a31\u6a29\u30fb\u5546\u6a19\u6a29\u306a\u3069)\u9867\u5ba2\u95a2\u9023\u8cc7\u7523\u3001\u6280\u8853\u3001\u5951\u7d04\u95a2\u4fc2\u306a\u3069\u3082\u6642\u4fa1\u8a55\u4fa1<\/td>\n<td style=\"text-align: left;\">\u9867\u5ba2\u30ea\u30b9\u30c8\u3084\u5951\u7d04\u306a\u3069\u3082\u542b\u3081\u3066\u5e83\u304f\u6642\u4fa1\u8a55\u4fa1<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u306e\u308c\u3093\u306e\u51e6\u7406<\/td>\n<td style=\"text-align: left;\">20\u5e74\u4ee5\u5185\u306e\u5b9a\u984d\u511f\u5374<\/td>\n<td style=\"text-align: left;\">\u511f\u5374\u305b\u305a\u3001\u6bce\u671f\u306e\u6e1b\u640d\u30c6\u30b9\u30c8\u3067\u51e6\u7406<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u56fa\u5b9a\u8cc7\u7523\u306e\u8010\u7528\u5e74\u6570<\/td>\n<td style=\"text-align: left;\"><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<\/td>\n<td style=\"text-align: left;\">\u4f01\u696d\u304c\u5b9f\u969b\u306b\u4f7f\u7528\u3059\u308b\u4e88\u5b9a\u671f\u9593<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u7814\u7a76\u958b\u767a\u8cbb<\/td>\n<td style=\"text-align: left;\">\u7814\u7a76\u958b\u767a\u8cbb\u306f\u539f\u5247\u3068\u3057\u3066 \u767a\u751f\u6642\u306b\u8cbb\u7528\u51e6\u7406\u3002\u5e02\u5834\u8ca9\u58f2\u76ee\u7684\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u7b49\u306b\u306f\u5225\u9014\u8cc7\u7523\u8a08\u4e0a\u898f\u5b9a\u304c\u3042\u308b\u3002<\/td>\n<td style=\"text-align: left;\">\u7814\u7a76\u8cbb\u306f\u8cbb\u7528\u51e6\u7406\u3001\u958b\u767a\u8cbb\u306f\u8981\u4ef6\u3092\u307f\u305f\u3059\u5834\u5408\u306e\u307f\u8cc7\u7523\u8a08\u4e0a<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u53ce\u76ca\u8a8d\u8b58\u306b\u3064\u3044\u3066\u306f\u30012021\u5e744\u6708\u4ee5\u5f8c\u958b\u59cb\u4e8b\u696d\u5e74\u5ea6\u304b\u3089\u65e5\u672c\u57fa\u6e96\u3067\u3082IFRS\u306b\u6cbf\u3063\u305f\u300c\u53ce\u76ca\u8a8d\u8b58\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u300d\u304c\u3059\u3067\u306b\u5f37\u5236\u9069\u7528\u3055\u308c\u3066\u304a\u308a\u3001\u4e21\u8005\u306e\u53d6\u6271\u3044\u304c\u6bd4\u8f03\u7684\u8fd1\u4f3c\u3057\u3066\u3044\u307e\u3059\u3002\u306e\u308c\u3093\u306b\u95a2\u3057\u3066\u306f\u3001IFRS\u3067\u306f\u73fe\u5728\u3082\u975e\u511f\u5374\u304c\u539f\u5247\u3067\u3059\u304c\u3001\u6e1b\u640d\u30c6\u30b9\u30c8\u306e\u7c21\u7d20\u5316\u306b\u5411\u3051\u305f\u57fa\u6e96\u6539\u8a02\u304c\u56fd\u969b\u7684\u306b\u8b70\u8ad6\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u53c2\u7167:<a href=\"https:\/\/www.asb.or.jp\/jp\/accounting_standards\/jmis.html\" rel=\"noopener\" target=\"_blank\">\u4fee\u6b63\u56fd\u969b\u57fa\u6e96(JMIS)|\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u59d4\u54e1\u4f1a<\/a><\/p>\n<h2>\u6d77\u5916\u3068\u65e5\u672c\u3067\u306eIFRS\u9069\u7528\u72b6\u6cc1\u306f\u3069\u3046\u306a\u3063\u3066\u3044\u308b\u304b?<\/h2>\n<p>IFRS\u306f\u73fe\u5728\u3001140\u3092\u8d85\u3048\u308b\u56fd\u30fb\u5730\u57df\u3067\u8981\u6c42\u307e\u305f\u306f\u8a31\u53ef\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u65e5\u672c\u3067\u306f\u4efb\u610f\u9069\u7528\u306b\u3068\u3069\u307e\u308b\u3082\u306e\u306e\u3001\u9069\u7528\u793e\u6570\u306f\u7740\u5b9f\u306b\u4f38\u3073\u3066\u304d\u307e\u3057\u305f\u3002<\/p>\n<h3>\u4e16\u754c\u5404\u56fd\u306e\u5c0e\u5165\u72b6\u6cc1<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>IFRS\u306f2005\u5e74\u306bEU\u57df\u5185\u306e\u4e0a\u5834\u4f01\u696d\u306b\u5f37\u5236\u9069\u7528\u3055\u308c\u3066\u4ee5\u964d\u3001\u4e16\u754c\u5404\u56fd\u306b\u62e1\u5927\u3057\u307e\u3057\u305f\u3002<\/b><\/span>\u97d3\u56fd\u30fb\u30d6\u30e9\u30b8\u30eb\u30fb\u30aa\u30fc\u30b9\u30c8\u30e9\u30ea\u30a2\u306a\u3069\u4e3b\u8981\u56fd\u306e\u591a\u304f\u3067\u4e0a\u5834\u4f01\u696d\u306b\u5f37\u5236\u9069\u7528\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u4e00\u65b9\u3001\u7c73\u56fd\u306f\u72ec\u81ea\u306eUS GAAP\u3092\u7dad\u6301\u3057\u3064\u3064IFRS\u3068\u306e\u30b3\u30f3\u30d0\u30fc\u30b8\u30a7\u30f3\u30b9\u3092\u9032\u3081\u308b\u65b9\u91dd\u3067\u3059\u3002\u4e2d\u56fd\u3082\u81ea\u56fd\u306e<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/89\/\" data-internallinksmanager029f6b8e52c=\"267\" title=\"\u4f01\u696d\u4f1a\u8a08\">\u4f01\u696d\u4f1a\u8a08<\/a>\u6e96\u5247\u3092\u63a1\u7528\u3057\u3066\u3044\u307e\u3059\u304c\u3001\u5185\u5bb9\u306f\u5b9f\u8cea\u7684\u306bIFRS\u306b\u307b\u307c\u6cbf\u3046\u5f62\u306b\u6574\u5099\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u30a4\u30f3\u30c9\u306fIFRS\u3092\u30d9\u30fc\u30b9\u3068\u3057\u305f\u30a4\u30f3\u30c9\u4f1a\u8a08\u57fa\u6e96(Ind AS)\u3092\u904b\u7528\u3057\u3066\u304a\u308a\u3001\u5404\u56fd\u3068\u3082\u5b8c\u5168\u4e00\u81f4\u306f\u907f\u3051\u3064\u3064\u56fd\u969b\u7684\u306a\u6bd4\u8f03\u53ef\u80fd\u6027\u3092\u9ad8\u3081\u308b\u65b9\u5411\u3067\u52d5\u3044\u3066\u3044\u307e\u3059\u3002<\/p>\n<h3>\u65e5\u672c\u3067\u306eIFRS\u4efb\u610f\u9069\u7528\u3068\u9069\u7528\u793e\u6570<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u65e5\u672c\u3067\u306f\u3001\u4e00\u5b9a\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3059\u4f01\u696d\u304c\u3001\u91d1\u878d\u5546\u54c1\u53d6\u5f15\u6cd5\u4e0a\u306e\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u306bIFRS\u3092\u4efb\u610f\u9069\u7528\u3067\u304d\u307e\u3059\u3002<\/b><\/span>JPX\u306b\u3088\u308b\u3068\u30012026\u5e746\u6708\u672b\u73fe\u5728\u3001IFRS\u9069\u7528\u6e08\u4f1a\u793e\u306f295\u793e\u3001\u9069\u7528\u3092\u6c7a\u5b9a\u3057\u305f\u4f1a\u793e\u306f20\u793e\u3067\u3001\u5408\u8a08315\u793e\u3067\u3059\u3002<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\u5f15\u304d\u7d9a\u304d\u65e5\u672c\u57fa\u6e96\u3067\u4f5c\u6210\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u4efb\u610f\u9069\u7528\u4f01\u696d\u306f\u3001\u30b0\u30ed\u30fc\u30d0\u30eb\u5c55\u958b\u3059\u308b\u5927\u624b\u4e0a\u5834\u4f01\u696d\u3092\u4e2d\u5fc3\u306b\u5897\u3048\u3066\u304d\u307e\u3057\u305f\u3002\u30d7\u30e9\u30a4\u30e0\u5e02\u5834\u3067\u306f\u6642\u4fa1\u7dcf\u984d\u306e\u6bd4\u7387\u3082\u5927\u304d\u304f\u3001\u5168\u4e0a\u5834\u4f01\u696d\u306e\u6642\u4fa1\u7dcf\u984d\u306b\u5360\u3081\u308b\u4efb\u610f\u9069\u7528\u4f01\u696d\u306e\u5272\u5408\u306f2023\u5e745\u6708\u6642\u70b9\u3067\u7d0446\u30d1\u30fc\u30bb\u30f3\u30c8\u306b\u9054\u3057\u3066\u3044\u307e\u3059\u3002\u91d1\u878d\u5e81\u30fb\u6771\u4eac\u8a3c\u5238\u53d6\u5f15\u6240\u306b\u3088\u308b\u666e\u53ca\u4fc3\u9032\u7b56\u3084\u3001JPX\u65e5\u7d4c\u30a4\u30f3\u30c7\u30c3\u30af\u30b9400\u3067\u306e\u52a0\u70b9\u8a55\u4fa1\u306a\u3069\u304c\u62e1\u5927\u306e\u5f8c\u62bc\u3057\u3068\u306a\u3063\u3066\u304d\u307e\u3057\u305f\u3002<\/p>\n<p>\u53c2\u7167:<a href=\"https:\/\/www.jpx.co.jp\/equities\/improvements\/ifrs\/02.html\" rel=\"noopener\" target=\"_blank\">IFRS\u9069\u7528\u6e08\u30fb\u9069\u7528\u6c7a\u5b9a\u4f1a\u793e\u4e00\u89a7|\u65e5\u672c\u53d6\u5f15\u6240\u30b0\u30eb\u30fc\u30d7<\/a><\/p>\n<h2>2027\u5e74\u5f37\u5236\u9069\u7528\u306eIFRS\u7b2c18\u53f7\u3068\u306f\u4f55\u304b?<\/h2>\n<p>IFRS\u7b2c18\u53f7\u306f\u3001IASB\u304c2024\u5e744\u6708\u306b\u516c\u8868\u3057\u305f\u65b0\u57fa\u6e96\u3067\u30012027\u5e741\u67081\u65e5\u4ee5\u5f8c\u306b\u958b\u59cb\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u304b\u3089\u5f37\u5236\u9069\u7528\u3055\u308c\u307e\u3059\u3002\u640d\u76ca\u8a08\u7b97\u66f8\u306e\u8868\u793a\u65b9\u6cd5\u304c\u5927\u304d\u304f\u5909\u308f\u308b\u305f\u3081\u3001IFRS\u9069\u7528\u4f01\u696d\u306f\u3082\u3061\u308d\u3093\u3001\u9069\u7528\u691c\u8a0e\u4e2d\u306e\u4f01\u696d\u306b\u3082\u5f71\u97ff\u3057\u307e\u3059\u3002<\/p>\n<h3>\u6539\u6b63\u306e\u80cc\u666f|\u55b6\u696d\u5229\u76ca\u5b9a\u7fa9\u306e\u660e\u78ba\u5316<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>IFRS\u3067\u306f\u3053\u308c\u307e\u3067\u300c\u55b6\u696d\u5229\u76ca\u300d\u306e\u660e\u78ba\u306a\u5b9a\u7fa9\u304c\u306a\u304f\u3001\u4f01\u696d\u3054\u3068\u306b\u8868\u793a\u30d1\u30bf\u30fc\u30f3\u304c\u7570\u306a\u3063\u3066\u3044\u305f\u70b9\u304c\u8ab2\u984c\u3067\u3057\u305f\u3002<\/b><\/span>IFRS\u7b2c18\u53f7\u306f\u3053\u306e\u66d6\u6627\u3055\u3092\u89e3\u6d88\u3057\u3001\u4f01\u696d\u9593\u306e\u6bd4\u8f03\u53ef\u80fd\u6027\u3092\u9ad8\u3081\u308b\u305f\u3081\u306b\u7b56\u5b9a\u3055\u308c\u307e\u3057\u305f\u3002<\/p>\n<p>\u3053\u308c\u307e\u3067\u306f\u300c\u55b6\u696d\u5229\u76ca\u300d\u300c\u8abf\u6574\u5f8c\u55b6\u696d\u5229\u76ca\u300d\u300c\u30b3\u30a2\u55b6\u696d\u5229\u76ca\u300d\u306a\u3069\u3001\u4f01\u696d\u3054\u3068\u306b\u72ec\u81ea\u306e\u30e9\u30d9\u30eb\u3067\u958b\u793a\u3055\u308c\u3066\u304a\u308a\u3001\u6301\u5206\u6cd5\u6295\u8cc7\u640d\u76ca\u3092\u55b6\u696d\u5229\u76ca\u306b\u542b\u3081\u308b\u304b\u3069\u3046\u304b\u3082\u4f01\u696d\u306b\u3088\u3063\u3066\u5bfe\u5fdc\u304c\u5206\u304b\u308c\u3066\u3044\u307e\u3057\u305f\u3002\u6295\u8cc7\u5bb6\u304b\u3089\u300c\u55b6\u696d\u5229\u76ca\u306e\u6bd4\u8f03\u304c\u3057\u3065\u3089\u3044\u300d\u3068\u3044\u3046\u58f0\u304c\u5bc4\u305b\u3089\u308c\u305f\u3053\u3068\u3092\u53d7\u3051\u3001IASB\u306f\u55b6\u696d\u5229\u76ca\u306e\u5b9a\u7fa9\u3068\u8868\u793a\u30eb\u30fc\u30eb\u3092\u7d71\u4e00\u3059\u308b\u65b9\u5411\u306b\u8235\u3092\u5207\u308a\u307e\u3057\u305f\u3002<\/p>\n<h3>\u640d\u76ca\u8a08\u7b97\u66f8\u306e\u533a\u5206\u8868\u793a<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>IFRS\u7b2c18\u53f7\u306f\u3001\u640d\u76ca\u8a08\u7b97\u66f8\u306e\u53ce\u76ca\u30fb\u8cbb\u7528\u3092\u300c\u55b6\u696d\u300d\u300c\u6295\u8cc7\u300d\u300c\u8ca1\u52d9\u300d\u300c\u6cd5\u4eba\u6240\u5f97\u7a0e\u300d\u300c\u975e\u7d99\u7d9a\u4e8b\u696d\u300d\u306e\u533a\u5206\u3067\u8868\u793a\u3059\u308b\u3088\u3046\u6c42\u3081\u3066\u3044\u307e\u3059\u3002<\/b><\/span>\u3053\u308c\u306b\u3088\u308a\u3001\u4f01\u696d\u304c\u3069\u306e\u6d3b\u52d5\u304b\u3089\u3069\u308c\u3060\u3051\u7a3c\u3044\u3060\u306e\u304b\u304c\u660e\u78ba\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list summary-box__list\">\n<li><b>\u55b6\u696d\u533a\u5206<\/b>:\u4f01\u696d\u306e\u4e3b\u305f\u308b\u4e8b\u696d\u6d3b\u52d5\u304b\u3089\u751f\u3058\u308b\u53ce\u76ca\u30fb\u8cbb\u7528<\/li>\n<li><b>\u6295\u8cc7\u533a\u5206<\/b>:\u4fdd\u6709\u8cc7\u7523\u304b\u3089\u72ec\u7acb\u3057\u3066\u751f\u3058\u308b\u53ce\u76ca\u30fb\u8cbb\u7528\u3001\u6301\u5206\u6cd5\u6295\u8cc7\u640d\u76ca\u306a\u3069<\/li>\n<li><b>\u8ca1\u52d9\u533a\u5206<\/b>:\u8ca1\u52d9\u6d3b\u52d5\u306b\u95a2\u9023\u3059\u308b\u8cc7\u7523\u30fb\u8ca0\u50b5\u304b\u3089\u751f\u3058\u308b\u53ce\u76ca\u30fb\u8cbb\u7528<\/li>\n<li><b>\u6cd5\u4eba\u6240\u5f97\u7a0e\u533a\u5206<\/b>:\u6cd5\u4eba\u6240\u5f97\u7a0e\u306b\u95a2\u9023\u3059\u308b\u53ce\u76ca\u30fb\u8cbb\u7528<\/li>\n<li><b>\u975e\u7d99\u7d9a\u4e8b\u696d\u533a\u5206<\/b>:\u975e\u7d99\u7d9a\u4e8b\u696d\u306b\u95a2\u9023\u3059\u308b\u53ce\u76ca\u30fb\u8cbb\u7528<\/li>\n<\/ul>\n<\/div>\n<p>\u3053\u308c\u306b\u4f34\u3044\u3001\u640d\u76ca\u8a08\u7b97\u66f8\u3067\u306f\u300c\u55b6\u696d\u5229\u76ca\u300d\u300c\u8ca1\u52d9\u30fb\u6cd5\u4eba\u6240\u5f97\u7a0e\u63a7\u9664\u524d\u5229\u76ca\u300d\u300c\u5f53\u671f\u7d14\u5229\u76ca\u300d\u306e\u5c0f\u8a08\u3092\u5fc5\u305a\u8868\u793a\u3059\u308b\u3053\u3068\u304c\u6c42\u3081\u3089\u308c\u307e\u3059\u3002\u55b6\u696d\u5229\u76ca\u306f\u300c\u672c\u696d\u304b\u3089\u5f97\u3089\u308c\u308b\u5132\u3051\u300d\u3068\u3057\u3066\u3001\u521d\u3081\u3066\u7d71\u4e00\u7684\u306b\u5b9a\u7fa9\u3055\u308c\u307e\u3057\u305f\u3002<\/p>\n<h3>\u7d4c\u55b6\u8005\u304c\u5b9a\u7fa9\u3057\u305f\u696d\u7e3e\u6307\u6a19(MPM)\u306e\u958b\u793a<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>IFRS\u7b2c18\u53f7\u3067\u306f\u3001\u7d4c\u55b6\u8005\u304c\u72ec\u81ea\u306b\u5b9a\u7fa9\u3057\u305f\u696d\u7e3e\u6307\u6a19(Management-defined Performance Measures:MPM)\u306b\u3064\u3044\u3066\u3001\u640d\u76ca\u8a08\u7b97\u66f8\u306e\u5c0f\u8a08\u3068\u306e\u8abf\u6574\u8868\u3092\u542b\u3080\u8aac\u660e\u3092\u958b\u793a\u3059\u308b\u3053\u3068\u304c\u6c42\u3081\u3089\u308c\u307e\u3059\u3002<\/b><\/span>\u3053\u308c\u3089\u306e\u958b\u793a\u306f\u76e3\u67fb\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u3053\u308c\u306b\u3088\u308a\u3001\u4f01\u696d\u304cIR\u8cc7\u6599\u306a\u3069\u3067\u4f7f\u3046\u72ec\u81ea\u6307\u6a19\u304c\u8ca1\u52d9\u8af8\u8868\u672c\u4f53\u3068\u5207\u308a\u96e2\u3055\u308c\u308b\u3053\u3068\u306a\u304f\u3001\u6295\u8cc7\u5bb6\u306b\u3068\u3063\u3066\u900f\u660e\u6027\u306e\u9ad8\u3044\u60c5\u5831\u3068\u3057\u3066\u63d0\u4f9b\u3055\u308c\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002\u65e9\u671f\u9069\u7528\u304c\u8a8d\u3081\u3089\u308c\u3066\u3044\u308b\u305f\u3081\u3001IFRS\u9069\u7528\u6e08\u4f01\u696d\u306f\u3082\u3061\u308d\u3093\u5c0e\u5165\u691c\u8a0e\u4e2d\u306e\u4f01\u696d\u3082\u3001\u65b0\u57fa\u6e96\u3078\u306e\u5bfe\u5fdc\u3092\u3075\u307e\u3048\u3066\u30b7\u30b9\u30c6\u30e0\u3084\u696d\u52d9\u624b\u9806\u306e\u898b\u76f4\u3057\u3092\u9032\u3081\u3066\u304a\u304f\u3068\u3088\u3044\u3067\u3057\u3087\u3046\u3002<\/p>\n<p>\u53c2\u7167:<a href=\"https:\/\/jicpa.or.jp\/specialized_field\/ifrs\/information\/2024\/20240418ebf.html\" rel=\"noopener\" target=\"_blank\">IFRS\u7b2c18\u53f7\u300c\u8ca1\u52d9\u8af8\u8868\u306b\u304a\u3051\u308b\u8868\u793a\u53ca\u3073\u958b\u793a\u300d|\u65e5\u672c\u516c\u8a8d\u4f1a\u8a08\u58eb\u5354\u4f1a<\/a><\/p>\n<h2>IFRS(\u56fd\u969b\u4f1a\u8a08\u57fa\u6e96)\u3092\u5c0e\u5165\u3059\u308b\u30e1\u30ea\u30c3\u30c8\u30fb\u30c7\u30e1\u30ea\u30c3\u30c8\u306f?<\/h2>\n<p>IFRS\u306e\u5c0e\u5165\u306b\u306f<a href=\"https:\/\/biz.moneyforward.com\/establish\/basic\/44\/\" data-internallinksmanager029f6b8e52c=\"491\" title=\"\u8cc7\u91d1\u8abf\u9054\">\u8cc7\u91d1\u8abf\u9054<\/a>\u3084\u30b0\u30eb\u30fc\u30d7\u7d4c\u55b6\u306e\u52b9\u7387\u5316\u3068\u3044\u3063\u305f\u30e1\u30ea\u30c3\u30c8\u304c\u3042\u308b\u4e00\u65b9\u3001\u79fb\u884c\u306b\u4f34\u3046\u30b3\u30b9\u30c8\u3084\u8ca0\u62c5\u3082\u3042\u308a\u307e\u3059\u3002\u4e21\u9762\u3092\u6bd4\u8f03\u3057\u305f\u3046\u3048\u3067\u5224\u65ad\u3059\u308b\u3053\u3068\u304c\u5927\u5207\u3067\u3059\u3002<\/p>\n<h3>\u4e3b\u306a\u30e1\u30ea\u30c3\u30c8<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>IFRS\u5c0e\u5165\u306e\u4ee3\u8868\u7684\u306a\u30e1\u30ea\u30c3\u30c8\u306b\u306f\u3001\u6d77\u5916\u304b\u3089\u306e\u8cc7\u91d1\u8abf\u9054\u306e\u3057\u3084\u3059\u3055\u3001\u30b0\u30eb\u30fc\u30d7\u7d4c\u55b6\u306e\u52b9\u7387\u5316\u3001\u696d\u7e3e\u306e\u900f\u660e\u6027\u5411\u4e0a\u304c\u3042\u308a\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u6d77\u5916\u306e\u6295\u8cc7\u5bb6\u306b\u3068\u3063\u3066\u3001\u65e5\u672c\u57fa\u6e96\u3067\u4f5c\u6210\u3055\u308c\u305f\u8ca1\u52d9\u8af8\u8868\u306f\u7406\u89e3\u3057\u3065\u3089\u304f\u6295\u8cc7\u5224\u65ad\u306e\u969c\u58c1\u306b\u306a\u308a\u304c\u3061\u3067\u3059\u3002IFRS\u3092\u9069\u7528\u3059\u308c\u3070\u4e16\u754c\u5171\u901a\u306e\u8ca1\u52d9\u60c5\u5831\u3068\u3057\u3066\u8aad\u307e\u308c\u308b\u305f\u3081\u3001\u6d77\u5916\u6295\u8cc7\u5bb6\u304b\u3089\u306e\u8cc7\u91d1\u8abf\u9054\u306b\u3064\u306a\u304c\u308a\u3084\u3059\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u307e\u305f\u3001\u6d77\u5916\u5b50\u4f1a\u793e\u3092\u542b\u3080\u30b0\u30eb\u30fc\u30d7\u5168\u4f53\u3067\u4f1a\u8a08\u57fa\u6e96\u304c\u7d71\u4e00\u3055\u308c\u308b\u3068\u3001\u5404\u62e0\u70b9\u306e\u696d\u7e3e\u3092\u540c\u3058\u3082\u306e\u3055\u3057\u3067\u6bd4\u8f03\u3067\u304d\u307e\u3059\u3002<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/329\/\" data-internallinksmanager029f6b8e52c=\"437\" title=\"\u9023\u7d50\u6c7a\u7b97\">\u9023\u7d50\u6c7a\u7b97<\/a>\u306e\u4f5c\u696d\u3082\u57fa\u6e96\u5909\u63db\u306e\u624b\u9593\u304c\u306a\u304f\u306a\u308a\u3001\u6c7a\u7b97\u65e9\u671f\u5316\u3084\u610f\u601d\u6c7a\u5b9a\u30b9\u30d4\u30fc\u30c9\u306e\u5411\u4e0a\u304c\u671f\u5f85\u3067\u304d\u307e\u3059\u3002\u3055\u3089\u306b\u3001<a href=\"https:\/\/biz.moneyforward.com\/words\/1995\/\" data-internallinksmanager029f6b8e52c=\"235\" title=\"\u30ea\u30fc\u30b9\u53d6\u5f15\">\u30ea\u30fc\u30b9\u53d6\u5f15<\/a>\u306e\u30aa\u30f3\u30d0\u30e9\u30f3\u30b9\u5316\u3084<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/54232\/\" data-internallinksmanager029f6b8e52c=\"571\" title=\"\u6709\u7d66\u4f11\u6687\">\u6709\u7d66\u4f11\u6687<\/a><a href=\"https:\/\/biz.moneyforward.com\/words\/1649\/\" data-internallinksmanager029f6b8e52c=\"473\" title=\"\u5f15\u5f53\u91d1\">\u5f15\u5f53\u91d1<\/a>\u306e\u8a08\u4e0a\u306a\u3069\u3001\u65e5\u672c\u57fa\u6e96\u3067\u306f\u73fe\u308c\u306b\u304f\u3044\u9805\u76ee\u304c\u8ca1\u52d9\u8af8\u8868\u306b\u53cd\u6620\u3055\u308c\u308b\u305f\u3081\u3001\u696d\u7e3e\u306e\u5b9f\u614b\u3092\u3088\u308a\u7684\u78ba\u306b\u8868\u3059\u3053\u3068\u304c\u53ef\u80fd\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<h3>\u4e3b\u306a\u30c7\u30e1\u30ea\u30c3\u30c8<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u4e00\u65b9\u3067\u3001IFRS\u5c0e\u5165\u306b\u306f\u79fb\u884c\u30b3\u30b9\u30c8\u3084\u6559\u80b2\u8ca0\u62c5\u3001\u4e8c\u91cd\u4f5c\u6210\u306e\u624b\u9593\u3068\u3044\u3063\u305f\u8ca0\u62c5\u304c\u4f34\u3044\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u73fe\u5728\u306e\u4f1a\u8a08\u30b7\u30b9\u30c6\u30e0\u3092IFRS\u5bfe\u5fdc\u306b\u6539\u4fee\u307e\u305f\u306f\u5237\u65b0\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u3001\u521d\u671f\u6295\u8cc7\u304c\u5927\u304d\u304f\u306a\u308a\u304c\u3061\u3067\u3059\u3002\u7d4c\u7406\u62c5\u5f53\u8005\u306b\u306fIFRS\u306e\u8003\u3048\u65b9\u3084\u5224\u65ad\u6839\u62e0\u3092\u7406\u89e3\u3059\u308b\u305f\u3081\u306e\u6559\u80b2\u30fb\u7814\u4fee\u3082\u6b20\u304b\u305b\u305a\u3001\u5916\u90e8\u306e\u30b3\u30f3\u30b5\u30eb\u30bf\u30f3\u30c8\u3092\u8d77\u7528\u3059\u308b\u30b1\u30fc\u30b9\u3082\u591a\u304f\u898b\u3089\u308c\u307e\u3059\u3002<\/p>\n<p>\u307e\u305f\u3001IFRS\u3067\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u3092\u4f5c\u6210\u3057\u3066\u3082\u3001\u500b\u5225\u8ca1\u52d9\u8af8\u8868\u306f\u5f15\u304d\u7d9a\u304d\u65e5\u672c\u57fa\u6e96\u3067\u4f5c\u6210\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002\u65e5\u672c\u57fa\u6e96\u3067\u4f5c\u6210\u3057\u305f\u500b\u5225\u8ca1\u52d9\u8af8\u8868\u3092\u9023\u7d50\u6642\u306bIFRS\u306b\u5909\u63db(\u30b3\u30f3\u30d0\u30fc\u30b8\u30e7\u30f3)\u3059\u308b\u624b\u9593\u304c\u7d99\u7d9a\u7684\u306b\u767a\u751f\u3057\u307e\u3059\u3002\u3055\u3089\u306b\u3001\u30ea\u30fc\u30b9\u53d6\u5f15\u306e\u30aa\u30f3\u30d0\u30e9\u30f3\u30b9\u5316\u306a\u3069\u8cc7\u7523\u30fb\u8ca0\u50b5\u306e\u7bc4\u56f2\u304c\u5e83\u304c\u308b\u70b9\u3082\u3001\u5b9f\u52d9\u4e0a\u306e\u8ca0\u62c5\u5897\u3068\u306a\u308a\u3084\u3059\u3044\u90e8\u5206\u3067\u3059\u3002<\/p>\n<p>\u53c2\u7167:<a href=\"https:\/\/www.fsa.go.jp\/singi\/singi_kigyou\/siryou\/kaikei\/20230602\/1.pdf\" rel=\"noopener\" target=\"_blank\">\u56fd\u969b\u4f1a\u8a08\u57fa\u6e96\u306b\u95a2\u3059\u308b\u5bfe\u5fdc|\u91d1\u878d\u5e81<\/a><\/p>\n<h2>IFRS(\u56fd\u969b\u4f1a\u8a08\u57fa\u6e96)\u306e\u5c0e\u5165\u624b\u9806\u306f\u3069\u3046\u9032\u3081\u308b\u304b?<\/h2>\n<p>IFRS\u306e\u5c0e\u5165\u306f\u3001\u6e96\u5099\u30fb\u5c0e\u5165\u30fb\u904b\u7528\u306e\u30d5\u30a7\u30fc\u30ba\u306b\u5206\u3051\u3066\u9032\u3081\u308b\u306e\u304c\u4e00\u822c\u7684\u3067\u3059\u3002<a href=\"https:\/\/biz.moneyforward.com\/words\/1981\/\" data-internallinksmanager029f6b8e52c=\"301\" title=\"\u4f1a\u8a08\u65b9\u91dd\">\u4f1a\u8a08\u65b9\u91dd<\/a>\u306e\u5909\u66f4\u304c\u7d4c\u55b6\u7ba1\u7406\u306b\u3082\u5f71\u97ff\u3092\u53ca\u307c\u3059\u305f\u3081\u3001\u65e9\u3081\u306e\u7740\u624b\u3068\u5168\u793e\u7684\u306a\u5408\u610f\u5f62\u6210\u304c\u6210\u529f\u306e\u30dd\u30a4\u30f3\u30c8\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<h3>\u6e96\u5099\u30d5\u30a7\u30fc\u30ba<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u6e96\u5099\u30d5\u30a7\u30fc\u30ba\u3067\u306f\u3001\u9069\u7528\u6642\u671f\u306e\u6c7a\u5b9a\u3068\u5f71\u97ff\u7bc4\u56f2\u306e\u8abf\u67fb\u3092\u884c\u3044\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u81ea\u793e\u30b0\u30eb\u30fc\u30d7\u306b\u3068\u3063\u3066\u7d4c\u55b6\u3078\u306e\u5f71\u97ff\u304c\u3082\u3063\u3068\u3082\u5c11\u306a\u3044\u30bf\u30a4\u30df\u30f3\u30b0\u3092\u898b\u6975\u3081\u3001IFRS\u9069\u7528\u306e\u76ee\u6a19\u6642\u671f\u3068\u79fb\u884c\u8a08\u753b\u3092\u7b56\u5b9a\u3057\u307e\u3059\u3002\u3042\u308f\u305b\u3066\u3001\u73fe\u5728\u306e\u4f1a\u8a08\u51e6\u7406\u3084\u696d\u52d9\u624b\u9806\u304cIFRS\u3068\u3069\u306e\u7a0b\u5ea6\u4e56\u96e2\u3057\u3066\u3044\u308b\u304b\u3092\u6d17\u3044\u51fa\u3057\u3001\u30b7\u30b9\u30c6\u30e0\u6539\u4fee\u3084\u6559\u80b2\u306e\u898f\u6a21\u611f\u3092\u628a\u63e1\u3057\u307e\u3059\u3002<\/p>\n<h3>\u5c0e\u5165\u30d5\u30a7\u30fc\u30ba<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u5c0e\u5165\u30d5\u30a7\u30fc\u30ba\u3067\u306f\u3001\u4f1a\u8a08\u65b9\u91dd\u306e\u6587\u66f8\u5316\u3068\u30e2\u30c7\u30eb\u8ca1\u52d9\u8af8\u8868\u306e\u8a66\u4f5c\u3092\u9032\u3081\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>IFRS\u306f\u539f\u5247\u4e3b\u7fa9\u306e\u305f\u3081\u3001\u4f01\u696d\u3054\u3068\u306b\u4f1a\u8a08\u51e6\u7406\u306e\u5224\u65ad\u6839\u62e0\u3092\u660e\u6587\u5316\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u30e2\u30c7\u30eb\u8ca1\u52d9\u8af8\u8868\u3092\u8a66\u4f5c\u3059\u308b\u3068\u304d\u306f\u3001\u672c\u4f53\u306e\u6570\u5b57\u3060\u3051\u3067\u306a\u304f\u3001\u6ce8\u8a18\u60c5\u5831\u306e\u3082\u3068\u3068\u306a\u308b\u30c7\u30fc\u30bf\u3082\u52b9\u7387\u7684\u306b\u96c6\u3081\u308b\u4ed5\u7d44\u307f\u3092\u6574\u3048\u307e\u3059\u3002\u6d77\u5916\u5b50\u4f1a\u793e\u304b\u3089\u30c7\u30fc\u30bf\u3092\u53ce\u96c6\u3059\u308b\u5834\u5408\u306f\u3001\u30ec\u30dd\u30fc\u30c6\u30a3\u30f3\u30b0\u30fb\u30d1\u30c3\u30b1\u30fc\u30b8\u306b\u542b\u3081\u308b\u60c5\u5831\u306e\u898b\u76f4\u3057\u3082\u691c\u8a0e\u5bfe\u8c61\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<h3>\u904b\u7528\u30d5\u30a7\u30fc\u30ba<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u904b\u7528\u30d5\u30a7\u30fc\u30ba\u3067\u306f\u3001\u65b0\u30b7\u30b9\u30c6\u30e0\u30fb\u65b0\u696d\u52d9\u624b\u9806\u306e\u672c\u683c\u7a3c\u50cd\u3068\u7d99\u7d9a\u7684\u306a\u898b\u76f4\u3057\u3092\u884c\u3044\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>IFRS\u306f\u983b\u7e41\u306b\u6539\u6b63\u3055\u308c\u308b\u57fa\u6e96\u3067\u3042\u308b\u305f\u3081\u3001\u904b\u7528\u958b\u59cb\u5f8c\u3082\u57fa\u6e96\u306e\u66f4\u65b0\u5185\u5bb9\u3092\u7d99\u7d9a\u7684\u306b\u30a6\u30a9\u30c3\u30c1\u3057\u3001\u30b7\u30b9\u30c6\u30e0\u3084\u696d\u52d9\u306b\u53cd\u6620\u3057\u3066\u3044\u304f\u4f53\u5236\u304c\u6b20\u304b\u305b\u307e\u305b\u3093\u3002IFRS\u7b2c18\u53f7\u306e\u3088\u3046\u306a\u5927\u304d\u306a\u6539\u6b63\u306b\u5099\u3048\u3001\u30b7\u30b9\u30c6\u30e0\u306e\u62e1\u5f35\u6027\u3084\u4fdd\u5b88\u6027\u3082\u904b\u7528\u9762\u306e\u5224\u65ad\u8ef8\u3068\u3057\u3066\u6301\u3063\u3066\u304a\u304d\u305f\u3044\u3068\u3053\u308d\u3067\u3059\u3002<\/p>\n<p>\u53c2\u7167:<a href=\"https:\/\/www.jpx.co.jp\/equities\/improvements\/ifrs\/01.html\" rel=\"noopener\" target=\"_blank\">IFRS\u306b\u95a2\u3059\u308b\u6771\u8a3c\u306e\u53d6\u7d44\u307f|\u65e5\u672c\u53d6\u5f15\u6240\u30b0\u30eb\u30fc\u30d7<\/a><\/p>\n<h2>IFRS(\u56fd\u969b\u4f1a\u8a08\u57fa\u6e96)\u9069\u7528\u4f01\u696d\u3068\u53d6\u5f15\u3059\u308b\u3068\u304d\u4f55\u306b\u6ce8\u610f\u3059\u308b\u304b?<\/h2>\n<p>\u81ea\u793e\u304cIFRS\u3092\u9069\u7528\u3057\u3066\u3044\u306a\u304f\u3066\u3082\u3001IFRS\u9069\u7528\u4f01\u696d\u3068\u53d6\u5f15\u3059\u308b\u969b\u306b\u306f\u4f1a\u8a08\u51e6\u7406\u306e\u9055\u3044\u3092\u7406\u89e3\u3057\u3066\u304a\u304f\u3053\u3068\u304c\u5927\u5207\u3067\u3059\u3002\u7279\u306b\u58f2\u8cb7\u5951\u7d04\u306e\u53ce\u76ca\u8a8d\u8b58\u30bf\u30a4\u30df\u30f3\u30b0\u3068\u3001\u8cc7\u7523\u8a55\u4fa1\u306e\u6271\u3044\u306b\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<h3>\u53ce\u76ca\u8a8d\u8b58\u57fa\u6e96\u3092\u5951\u7d04\u3067\u660e\u78ba\u306b\u3059\u308b<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>IFRS\u3067\u306f\u3001\u58f2\u8cb7\u306e\u53ce\u76ca\u306f\u91cd\u8981\u306a\u30ea\u30b9\u30af\u30fb\u7d4c\u6e08\u7684\u4fa1\u5024\u304c\u79fb\u8ee2\u3057\u305f\u6642\u70b9\u3067\u8a8d\u8b58\u3057\u307e\u3059\u3002<\/b><\/span>\u65e5\u672c\u3067\u4e00\u822c\u7684\u306a\u300c\u51fa\u8377\u57fa\u6e96\u300d\u3068\u306f\u30bf\u30a4\u30df\u30f3\u30b0\u304c\u7570\u306a\u308b\u305f\u3081\u3001\u5951\u7d04\u7de0\u7d50\u6642\u306b\u8a8d\u8b58\u6642\u70b9\u3092\u660e\u78ba\u306b\u3057\u3066\u304a\u304f\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>IFRS\u3067\u306f\u691c\u53ce\u5b8c\u4e86\u6642\u306b\u53ce\u76ca\u3092\u8a08\u4e0a\u3059\u308b\u300c\u691c\u53ce\u57fa\u6e96\u300d\u3084\u3001\u8cb7\u4e3b\u3078\u306e\u5f15\u6e21\u6642\u306b\u8a08\u4e0a\u3059\u308b\u300c\u5f15\u6e21\u57fa\u6e96\u300d\u304c\u7528\u3044\u3089\u308c\u307e\u3059\u3002\u51fa\u8377\u57fa\u6e96\u3092\u524d\u63d0\u306b\u4ea4\u6e09\u3059\u308b\u3068\u3001\u76f8\u624b\u5074\u306e\u4f1a\u8a08\u51e6\u7406\u30bf\u30a4\u30df\u30f3\u30b0\u3068\u305a\u308c\u304c\u751f\u3058\u3001\u6c7a\u7b97\u4e0a\u306e\u6570\u5024\u3084\u7d0d\u54c1\u306e\u8a18\u9332\u306b\u4e0d\u6574\u5408\u304c\u51fa\u3084\u3059\u304f\u306a\u308a\u307e\u3059\u3002\u5951\u7d04\u66f8\u306e\u306a\u304b\u3067\u300c\u3044\u3064\u3001\u3069\u306e\u6642\u70b9\u3067\u3001\u4f55\u3092\u3082\u3063\u3066\u53ce\u76ca\u3092\u8a08\u4e0a\u3059\u308b\u304b\u300d\u3092\u660e\u6587\u5316\u3057\u3066\u304a\u304f\u3053\u3068\u3067\u3001\u53cc\u65b9\u306e\u4f1a\u8a08\u51e6\u7406\u306e\u524d\u63d0\u3092\u63c3\u3048\u3089\u308c\u307e\u3059\u3002<\/p>\n<h3>\u8cc7\u7523\u306e\u6642\u4fa1\u8a55\u4fa1\u3078\u306e\u5bfe\u5fdc<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>IFRS\u9069\u7528\u4f01\u696d\u3068\u306e\u53d6\u5f15\u3067\u306f\u3001\u975e\u4e0a\u5834\u682a\u5f0f\u3084\u7121\u5f62\u8cc7\u7523\u306e\u6642\u4fa1\u8a55\u4fa1\u3092\u6c42\u3081\u3089\u308c\u308b\u5834\u9762\u304c\u3042\u308a\u307e\u3059\u3002<\/b><\/span>\u65e5\u672c\u57fa\u6e96\u3067\u53d6\u5f97\u539f\u4fa1\u30d9\u30fc\u30b9\u306e\u5e33\u7c3f\u4fa1\u984d\u3092\u63d0\u793a\u3059\u308b\u3060\u3051\u3067\u306f\u4e0d\u8db3\u3059\u308b\u30b1\u30fc\u30b9\u304c\u3042\u308b\u305f\u3081\u3001\u8a55\u4fa1\u60c5\u5831\u306e\u6e96\u5099\u3082\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<p>\u975e\u4e0a\u5834\u682a\u5f0f\u306f\u3001\u65e5\u672c\u57fa\u6e96\u3067\u306f\u53d6\u5f97\u539f\u4fa1\u3067\u8a08\u4e0a\u3055\u308c\u307e\u3059\u304c\u3001IFRS\u3067\u306f\u6642\u4fa1(\u516c\u6b63\u4fa1\u5024)\u3067\u8a55\u4fa1\u3055\u308c\u307e\u3059\u3002\u53d6\u5f15\u5148\u304cIFRS\u3092\u9069\u7528\u3057\u3066\u3044\u308b\u5834\u5408\u3001\u8cb8\u501f\u5bfe\u7167\u8868\u8a08\u4e0a\u984d\u306b\u52a0\u3048\u3066\u516c\u6b63\u4fa1\u5024\u306b\u3088\u308b\u8a55\u4fa1\u984d\u3092\u6c42\u3081\u3089\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002M&amp;A\u3067\u53d7\u3051\u5165\u308c\u308b\u7121\u5f62\u8cc7\u7523(\u9867\u5ba2\u30ea\u30b9\u30c8\u3001\u30d5\u30e9\u30f3\u30c1\u30e3\u30a4\u30ba\u5951\u7d04\u3001\u30e9\u30a4\u30bb\u30f3\u30b9\u306a\u3069)\u306e\u8a55\u4fa1\u3082\u3001\u65e5\u672c\u57fa\u6e96\u3088\u308a\u5e83\u3044\u7bc4\u56f2\u304c\u6642\u4fa1\u8a55\u4fa1\u306e\u5bfe\u8c61\u306b\u306a\u308a\u307e\u3059\u3002\u4e8b\u524d\u306b\u8a55\u4fa1\u65b9\u6cd5\u3084\u524d\u63d0\u6761\u4ef6\u3092\u3059\u308a\u5408\u308f\u305b\u3066\u304a\u304f\u3068\u30b9\u30e0\u30fc\u30ba\u306b\u9032\u3081\u3089\u308c\u307e\u3059\u3002<\/p>\n<p>\u53c2\u7167:<a href=\"https:\/\/www.jpx.co.jp\/equities\/improvements\/ifrs\/index.html\" rel=\"noopener\" target=\"_blank\">\u56fd\u969b\u4f1a\u8a08\u57fa\u6e96(IFRS)\u3078\u306e\u5bfe\u5fdc|\u65e5\u672c\u53d6\u5f15\u6240\u30b0\u30eb\u30fc\u30d7<\/a><\/p>\n<h2>\u65e5\u672c\u306e\u4f1a\u8a08\u57fa\u6e96\u3068IFRS\u306e\u95a2\u4fc2\u306f\u3069\u3046\u5909\u5316\u3057\u3066\u304d\u305f\u304b?<\/h2>\n<p>\u4f1a\u8a08\u57fa\u6e96\u306f\u8ca1\u52d9\u8af8\u8868\u3092\u4f5c\u6210\u3059\u308b\u3046\u3048\u3067\u306e\u30eb\u30fc\u30eb\u3067\u3001\u56fd\u306b\u3088\u3063\u3066\u7570\u306a\u308a\u307e\u3059\u3002\u65e5\u672c\u3067\u306f\u8907\u6570\u306e\u4f1a\u8a08\u57fa\u6e96\u306e\u306a\u304b\u304b\u3089\u81ea\u793e\u306b\u5408\u3046\u3082\u306e\u3092\u9078\u629e\u3067\u304d\u3001IFRS\u3078\u306e\u30b3\u30f3\u30d0\u30fc\u30b8\u30a7\u30f3\u30b9\u304c\u9577\u5e74\u306b\u308f\u305f\u3063\u3066\u9032\u3081\u3089\u308c\u3066\u304d\u307e\u3057\u305f\u3002<\/p>\n<h3>\u65e5\u672c\u3067\u9078\u629e\u3067\u304d\u308b\u4f1a\u8a08\u57fa\u6e96<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u65e5\u672c\u3067\u306f\u73fe\u5728\u3001\u4e0a\u5834\u4f01\u696d\u306e\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u3067\u65e5\u672c\u57fa\u6e96\u30fb\u7c73\u56fd\u57fa\u6e96\u30fbIFRS\u30fbJMIS(\u4fee\u6b63\u56fd\u969b\u57fa\u6e96)\u304b\u3089\u9078\u629e\u3067\u304d\u307e\u3059\u3002<\/b><\/span>\u305f\u3060\u3057\u3001\u7c73\u56fd\u57fa\u6e96\u306f\u65b0\u305f\u306a\u9078\u629e\u80a2\u3068\u3057\u3066\u8a8d\u3081\u3089\u308c\u3066\u3044\u306a\u3044\u7d4c\u904e\u72b6\u6cc1\u306b\u3042\u308a\u3001JMIS\u306f\u5c0e\u5165\u4f01\u696d\u304c\u306a\u3044\u72b6\u614b\u304c\u7d9a\u3044\u3066\u3044\u307e\u3059\u3002<\/p>\n<table>\n<thead>\n<tr>\n<th width=\"25%\">\u4f1a\u8a08\u57fa\u6e96<\/th>\n<th width=\"75%\">\u6982\u8981<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"text-align: left;\">\u65e5\u672c\u57fa\u6e96(JGAAP)<\/td>\n<td style=\"text-align: left;\"><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>(ASBJ)\u304c\u7b56\u5b9a\u3059\u308b\u56fd\u5185\u57fa\u6e96<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u7c73\u56fd\u57fa\u6e96(US GAAP)<\/td>\n<td style=\"text-align: left;\">\u30a2\u30e1\u30ea\u30ab\u306e\u4f1a\u8a08\u57fa\u6e96\u3002\u7c73\u56fd\u5e02\u5834\u4e0a\u5834\u7d4c\u9a13\u306e\u3042\u308b\u4e00\u90e8\u4f01\u696d\u304c\u5f15\u304d\u7d9a\u304d\u4f7f\u7528<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">IFRS<\/td>\n<td style=\"text-align: left;\">\u56fd\u969b\u4f1a\u8a08\u57fa\u6e96\u5be9\u8b70\u4f1a(IASB)\u304c\u7b56\u5b9a\u3059\u308b\u56fd\u969b\u57fa\u6e96<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">JMIS(\u4fee\u6b63\u56fd\u969b\u57fa\u6e96)<\/td>\n<td style=\"text-align: left;\">IFRS\u306e\u4e00\u90e8\u3092\u65e5\u672c\u5411\u3051\u306b\u4fee\u6b63\u3057\u305f\u57fa\u6e96\u3002\u9069\u7528\u4f01\u696d\u306f\u73fe\u6642\u70b9\u3067\u78ba\u8a8d\u3055\u308c\u3066\u3044\u306a\u3044<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>JMIS\u306f2015\u5e74\u306b\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u59d4\u54e1\u4f1a\u304b\u3089\u516c\u8868\u3055\u308c\u307e\u3057\u305f\u304c\u3001\u306e\u308c\u3093\u306e\u5b9a\u671f\u511f\u5374\u3068\u682a\u5f0f\u58f2\u8cb7\u640d\u76ca\u306e\u30ea\u30b5\u30a4\u30af\u30eb\u3068\u3044\u3046\u65e5\u672c\u56fa\u6709\u306e\u8abf\u6574\u3092\u52a0\u3048\u305f\u57fa\u6e96\u3067\u3042\u308b\u305f\u3081\u3001\u56fd\u969b\u7684\u306b\u306fIFRS\u3068\u5225\u7269\u3068\u53d7\u3051\u6b62\u3081\u3089\u308c\u308b\u5074\u9762\u304c\u3042\u308a\u3001\u9069\u7528\u306b\u8e0f\u307f\u5207\u308b\u4f01\u696d\u306f\u73fe\u308c\u3066\u3044\u307e\u305b\u3093\u3002<\/p>\n<h3>\u4f1a\u8a08\u57fa\u6e96\u3092\u3081\u3050\u308b\u65e5\u672c\u653f\u5e9c\u306e\u52d5\u5411<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u65e5\u672c\u653f\u5e9c\u306fIFRS\u306e\u5f37\u5236\u9069\u7528\u306b\u306f\u8e0f\u307f\u5207\u3089\u305a\u3001\u4efb\u610f\u9069\u7528\u306e\u62e1\u5927\u3092\u9032\u3081\u308b\u65b9\u91dd\u3092\u3068\u3063\u3066\u304d\u307e\u3057\u305f\u3002<\/b><\/span>\u4e3b\u306a\u52d5\u304d\u306f\u6b21\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n<table>\n<thead>\n<tr>\n<th width=\"20%\">\u5e74<\/th>\n<th width=\"40%\">\u653f\u5e9c\u7b49\u306e\u52d5\u5411<\/th>\n<th width=\"40%\">\u6982\u8981<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"text-align: left;\">2007\u5e74<\/td>\n<td style=\"text-align: left;\">ASBJ\u30fbIASB\u300c\u6771\u4eac\u5408\u610f\u300d<\/td>\n<td style=\"text-align: left;\">\u65e5\u672c\u57fa\u6e96\u306eIFRS\u3078\u306e\u30b3\u30f3\u30d0\u30fc\u30b8\u30a7\u30f3\u30b9\u65b9\u91dd\u3092\u8868\u660e<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">2009\u5e74<\/td>\n<td style=\"text-align: left;\">\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(\u4e2d\u9593\u5831\u544a)\u300d<\/td>\n<td style=\"text-align: left;\">IFRS\u4efb\u610f\u9069\u7528\u306e\u958b\u59cb \/ \u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u306e\u307fIFRS\u3092\u9069\u7528<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">2011\u5e74<\/td>\n<td style=\"text-align: left;\">\u91d1\u878d\u62c5\u5f53\u5927\u81e3\u8ac7\u8a71\u300cIFRS\u9069\u7528\u306b\u95a2\u3059\u308b\u691c\u8a0e\u306b\u3064\u3044\u3066\u300d<\/td>\n<td style=\"text-align: left;\">\u5f53\u9762\u306e\u5f37\u5236\u9069\u7528\u306f\u898b\u9001\u308b\u65b9\u91dd \/ \u7c73\u56fd\u57fa\u6e96\u306e\u4f7f\u7528\u671f\u9650\u3092\u64a4\u5ec3<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">2013\u5e74<\/td>\n<td style=\"text-align: left;\">\u4f01\u696d\u4f1a\u8a08\u5be9\u8b70\u4f1a\u300c\u56fd\u969b\u4f1a\u8a08\u57fa\u6e96\u3078\u306e\u5bfe\u5fdc\u306e\u5728\u308a\u65b9\u306b\u95a2\u3059\u308b\u5f53\u9762\u306e\u65b9\u91dd\u300d<\/td>\n<td style=\"text-align: left;\">\u4efb\u610f\u9069\u7528\u4f01\u696d\u306e\u7a4d\u307f\u4e0a\u3052\u91cd\u8996 \/ JMIS\u306e\u5c0e\u5165\u6c7a\u5b9a<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">2014\u301c2016\u5e74<\/td>\n<td style=\"text-align: left;\">\u300c\u65e5\u672c\u518d\u8208\u6226\u7565\u300d\u6539\u8a02<\/td>\n<td style=\"text-align: left;\">IFRS\u4efb\u610f\u9069\u7528\u4f01\u696d\u306e\u62e1\u5927\u4fc3\u9032\u30fb\u56fd\u969b\u4f1a\u8a08\u4eba\u6750\u306e\u80b2\u6210<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">2018\u5e74<\/td>\n<td style=\"text-align: left;\">\u76e3\u67fb\u4e0a\u306e\u4e3b\u8981\u306a\u691c\u8a0e\u4e8b\u9805(KAM)\u5c0e\u5165\u6c7a\u5b9a<\/td>\n<td style=\"text-align: left;\">\u56fd\u969b\u76e3\u67fb\u57fa\u6e96\u3068\u306e\u6574\u5408\u3092\u9032\u3081\u308b<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">2023\u5e74<\/td>\n<td style=\"text-align: left;\">\u4f01\u696d\u4f1a\u8a08\u5be9\u8b70\u4f1a\u300c\u5f53\u9762\u306e\u65b9\u91dd\u300d\u898b\u76f4\u3057\u8b70\u8ad6\u3092\u518d\u958b<\/td>\n<td style=\"text-align: left;\">\u4efb\u610f\u9069\u7528\u62e1\u5927\u306e\u4fc3\u9032\u30fb\u56fd\u969b\u7684\u306a\u610f\u898b\u767a\u4fe1\u306e\u5f37\u5316<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">2024\u5e74<\/td>\n<td style=\"text-align: left;\">IASB\u300cIFRS\u7b2c18\u53f7\u300d\u516c\u8868<\/td>\n<td style=\"text-align: left;\">2027\u5e741\u6708\u4ee5\u5f8c\u958b\u59cb\u4e8b\u696d\u5e74\u5ea6\u304b\u3089\u5f37\u5236\u9069\u7528<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u53c2\u7167:<a href=\"https:\/\/www.meti.go.jp\/policy\/economy\/keiei_innovation\/kigyoukaikei\/pdf\/accounting_systemrev2.pdf\" rel=\"noopener\" target=\"_blank\">\u4f01\u696d\u4f1a\u8a08\u5236\u5ea6\u3092\u3081\u3050\u308b\u52d5\u5411|\u7d4c\u6e08\u7523\u696d\u653f\u7b56\u5c40<\/a><\/p>\n<h2>\u30b0\u30ed\u30fc\u30d0\u30eb\u5316\u3092\u8996\u91ce\u306b\u5165\u308c\u308b\u306a\u3089\u56fd\u969b\u4f1a\u8a08\u57fa\u6e96\u306e\u7406\u89e3\u3092<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>IFRS(\u56fd\u969b\u4f1a\u8a08\u57fa\u6e96)\u306f\u3001\u4e16\u754c\u5171\u901a\u306e\u30eb\u30fc\u30eb\u3068\u3057\u3066\u306e\u5730\u4f4d\u3092\u78ba\u7acb\u3057\u3001\u65e5\u672c\u3067\u3082\u9069\u7528\u6e08\u30fb\u9069\u7528\u6c7a\u5b9a\u306e\u4f01\u696d\u304c313\u793e\u306b\u9054\u3057\u307e\u3057\u305f\u3002<\/b><\/span>\u65e5\u672c\u57fa\u6e96\u3068\u306f\u539f\u5247\u4e3b\u7fa9\u30fb\u8cc7\u7523\u8ca0\u50b5\u30a2\u30d7\u30ed\u30fc\u30c1\u30fb\u9023\u7d50\u306e\u6349\u3048\u65b9\u306a\u3069\u8003\u3048\u65b9\u306e\u6839\u5e79\u3067\u7570\u306a\u308b\u305f\u3081\u3001\u5c0e\u5165\u4f01\u696d\u3084\u53d6\u5f15\u5148\u3068\u306e\u95a2\u4fc2\u3092\u898b\u636e\u3048\u3066\u9055\u3044\u3092\u62bc\u3055\u3048\u3066\u304a\u304d\u305f\u3044\u3068\u3053\u308d\u3067\u3059\u3002<\/p>\n<p>2027\u5e74\u306b\u306fIFRS\u7b2c18\u53f7\u306e\u5f37\u5236\u9069\u7528\u304c\u63a7\u3048\u3001\u640d\u76ca\u8a08\u7b97\u66f8\u306e\u8868\u793a\u30eb\u30fc\u30eb\u3082\u5909\u308f\u308a\u307e\u3059\u3002\u4efb\u610f\u9069\u7528\u306e\u4e8b\u4f8b\u3082\u5897\u3048\u3066\u3044\u307e\u3059\u306e\u3067\u3001\u81ea\u793e\u306e\u7d4c\u55b6\u6226\u7565\u3068\u7167\u3089\u3057\u5408\u308f\u305b\u3001\u60c5\u5831\u53ce\u96c6\u3068\u691c\u8a0e\u3092\u9032\u3081\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<div class=\"linkcard\"><div class=\"lkc-internal-wrap\"><a class=\"lkc-link no_icon\" href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/80941\/\" data-lkc-id=\"2179\" target=\"_blank\"><div class=\"lkc-card\"><div class=\"lkc-info\"><div  class=\"lkc-favicon\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/wp-content\/uploads\/2020\/10\/favicon.ico\" alt=\"\" width=\"16\" height=\"16\" \/><\/div><div class=\"lkc-domain\">\u4f1a\u8a08\u306e\u57fa\u790e\u77e5\u8b58<\/div><\/div><div class=\"lkc-content\"><div class=\"lkc-title\">IFRS\uff08\u56fd\u969b\u4f1a\u8a08\u57fa\u6e96\uff09\u3068JGAAP\uff08\u65e5\u672c\u4f1a\u8a08\u57fa\u6e96\uff09\u306e\u9055\u3044\u306f\uff1f\u5177\u4f53\u4f8b\u3067\u308f\u304b\u308a\u3084\u3059\u304f\u89e3\u8aac<\/div><div class=\"lkc-excerpt\">IFRS\u3068JGAAP\u306e\u9055\u3044\u306f\u3001\u4f01\u696d\u306e\u8ca1\u52d9\u5831\u544a\u306b\u304a\u3051\u308b\u58f2\u4e0a\u3084\u8cb8\u501f\u5bfe\u7167\u8868\u306e\u8868\u793a\u65b9\u6cd5\u306a\u3069\u304c\u6319\u3052\u3089\u308c\u307e\u3059\u3002\u3053\u306e\u8a18\u4e8b\u3067\u306f\u3001\u53ce\u76ca\u8a8d\u8b58\u3084\u55b6\u696d\u5229\u76ca\u306a\u3069\u306e\u5177\u4f53\u4f8b\u3092\u4ea4\u3048\u306a\u304c\u3089\u3001IFRS\u3068JGAAP\u306e\u9055\u3044\u3092\u308f\u304b\u308a\u3084\u3059\u304f\u89e3\u8aac\u3057\u307e\u3059\u3002IFRS\uff08\u56fd\u969b\u4f1a\u8a08\u57fa\u6e96\uff09\u3068\u306fIFRS\uff08International Financial Reporting Standards\uff1a\u56fd\u969b\u4f1a\u8a08\u57fa\u6e96\uff09\u3068\u306f\u3001\u56fd\u969b\u7684\u306b\u7d71\u4e00\u3055\u308c\u305f\u4f1a\u8a08\u57fa\u6e96\u3092\u6307\u3057\u307e\u3059\u3002\u4f01\u696d\u306e\u8ca1\u52d9\u72b6\u614b\u3084\u7d4c\u55b6\u6210\u7e3e\u3092\u3001\u4e16\u754c\u5171\u901a\u306e\u30eb\u30fc\u30eb\u3067\u308f\u304b\u308a\u3084\u3059\u304f\u5831\u544a\u3059\u308b\u3053\u3068\u3092\u76ee\u7684\u3068\u3057\u3066\u304a\u308a\u3001IASB\uff08\u56fd\u969b\u4f1a\u8a08\u57fa\u6e96\u5be9\u8b70\u4f1a\uff09\u304c\u7b56\u5b9a\u30fb\u516c\u8868\u3057\u3066\u3044\u307e\u3059\u3002\u4e16\u754c\u4e2d\u306e\u6295\u8cc7\u5bb6\u3078\u306e\u60c5\u5831\u516c\u958b\u3092\u5186\u6ed1\u306b\u3059...<\/div><\/div><div class=\"clear\"><\/div><\/div><\/a><\/div><\/div>\n<div class=\"linkcard\"><div class=\"lkc-internal-wrap\"><a class=\"lkc-link no_icon\" href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/80946\/\" data-lkc-id=\"2180\" target=\"_blank\"><div class=\"lkc-card\"><div class=\"lkc-info\"><div  class=\"lkc-favicon\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/wp-content\/uploads\/2020\/10\/favicon.ico\" alt=\"\" width=\"16\" height=\"16\" \/><\/div><div class=\"lkc-domain\">\u4f1a\u8a08\u306e\u57fa\u790e\u77e5\u8b58<\/div><\/div><div class=\"lkc-content\"><div class=\"lkc-title\">IFRS\u306b\u304a\u3051\u308b\u30d5\u30a1\u30af\u30bf\u30ea\u30f3\u30b0\u306e\u4f1a\u8a08\u51e6\u7406\u30fb\u4ed5\u8a33\u306f\uff1f\u58f2\u639b\u91d1\u30fb\u501f\u5165\u91d1\u306b\u8981\u6ce8\u610f<\/div><div class=\"lkc-excerpt\">\u30d5\u30a1\u30af\u30bf\u30ea\u30f3\u30b0\u3068\u306f\u3001\u58f2\u639b\u50b5\u6a29\u3092\u30d5\u30a1\u30af\u30bf\u30ea\u30f3\u30b0\u4f1a\u793e\u306b\u8cb7\u3044\u53d6\u3063\u3066\u3082\u3089\u3046\u30b5\u30fc\u30d3\u30b9\u306e\u3053\u3068\u3067\u3059\u3002\u30d5\u30a1\u30af\u30bf\u30ea\u30f3\u30b0\u306e\u4f1a\u8a08\u51e6\u7406\u306f\u3001\u65e5\u672c\u57fa\u6e96\u3068IFRS\u3067\u7570\u306a\u308a\u307e\u3059\u3002IFRS\u306e\u30d5\u30a1\u30af\u30bf\u30ea\u30f3\u30b0\u306e\u6271\u3044\u3084\u4ed5\u8a33\u3001\u95a2\u9023\u3059\u308b\u9805\u76ee\u3068\u3057\u3066\u3001\u30b5\u30d7\u30e9\u30a4\u30e4\u30fc\u30fb\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u306e\u4e00\u7a2e\u3067\u3042\u308b\u30ea\u30d0\u30fc\u30b9\u30d5\u30a1\u30af\u30bf\u30ea\u30f3\u30b0\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u307e\u3059\u3002IFRS\u306b\u304a\u3051\u308b\u30d5\u30a1\u30af\u30bf\u30ea\u30f3\u30b0\u3068\u306f\u30d5\u30a1\u30af\u30bf\u30ea\u30f3\u30b0\u3068\u306f\u3001\u58f2\u639b\u50b5\u6a29\u3092\u58f2\u5374\u3059\u308b\u3053\u3068\u3067\u8cc7\u91d1\u5316\u3059\u308b\u65b9\u6cd5\u306e\u3053\u3068\u3067\u3059\u3002\u65e5\u672c\u3067\u306f\u3001\u30d5\u30a1\u30af\u30bf\u30ea\u30f3\u30b0\u306f\u57fa\u672c\u7684\u306b\u50b5\u6a29\u306e\u58f2\u5374\u3068\u3057\u3066\u6271\u308f\u308c\u307e\u3059\u304c\u3001IFRS\u3067\u306f\u30d5\u30a1\u30af\u30bf\u30ea\u30f3\u30b0\u306e\u5b9a\u7fa9\u304c\u7570\u306a\u308a\u307e\u3059\u3002IFRS\u306b\u304a\u3051\u308b\u30d5...<\/div><\/div><div class=\"clear\"><\/div><\/div><\/a><\/div><\/div>\n","protected":false},"excerpt":{"rendered":"<p>PointIFRS(\u56fd\u969b\u4f1a\u8a08\u57fa\u6e96)\u3068\u306f\u4f55\u304b? IFRS\u306f\u4e16\u754c\u5171\u901a\u306e\u4f1a\u8a08\u57fa\u6e96\u3067\u3001\u65e5\u672c\u3067\u306f2010\u5e74\u304b\u3089\u4efb\u610f\u9069\u7528\u304c\u59cb\u307e\u3063\u3066\u3044\u307e\u3059\u3002 \u65e5\u672c\u57fa\u6e96\u3088\u308a\u67d4\u8edf\u306a\u539f\u5247\u4e3b\u7fa9\u3092\u63a1\u7528\u3059\u308b \u5229\u76ca\u8a08\u7b97\u3067\u8cb8\u501f\u5bfe\u7167\u8868\u3092\u91cd\u8996\u3059\u308b \u56fd\u5185\u3067\u306f313\u793e\u304c\u9069\u7528 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