{"id":80821,"date":"2025-03-28T15:13:03","date_gmt":"2025-03-28T06:13:03","guid":{"rendered":"https:\/\/biz.moneyforward.com\/accounting\/basic\/?p=80821"},"modified":"2025-09-04T08:51:08","modified_gmt":"2025-09-03T23:51:08","slug":"ifrs%e7%ac%ac16%e5%8f%b7%e3%80%8c%e3%83%aa%e3%83%bc%e3%82%b9%e3%80%8d%e3%81%a8%e3%81%af%ef%bc%9f%e4%bc%9a%e8%a8%88%e5%87%a6%e7%90%86%e3%82%84%e4%bb%95%e8%a8%b3%e4%be%8b%e3%82%92%e3%82%8f%e3%81%8b","status":"publish","type":"post","link":"https:\/\/biz.moneyforward.com\/accounting\/basic\/80821\/","title":{"rendered":"IFRS\u7b2c16\u53f7\u300c\u30ea\u30fc\u30b9\u300d\u3068\u306f\uff1f\u4f1a\u8a08\u51e6\u7406\u3084\u4ed5\u8a33\u4f8b\u3092\u308f\u304b\u308a\u3084\u3059\u304f\u89e3\u8aac"},"content":{"rendered":"<p><a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/75\/\" data-internallinksmanager029f6b8e52c=\"441\" title=\"IFRS\">IFRS<\/a>\u7b2c16\u53f7\u306f\u30012016\u5e74\u306b\u516c\u8868\u3055\u308c\u305f\u300c\u30ea\u30fc\u30b9\u300d\u306e<a 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title=\"\u30ea\u30fc\u30b9\u53d6\u5f15\">\u30ea\u30fc\u30b9\u53d6\u5f15<\/a>\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u300d\uff09\u306f\u3001\u30ea\u30fc\u30b9\u53d6\u5f15\u3092\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u30fb\u30ea\u30fc\u30b9\u3068\u30aa\u30da\u30ec\u30fc\u30c6\u30a3\u30f3\u30b0\u30fb\u30ea\u30fc\u30b9\u306b\u5206\u985e\u3057\u3001\u57fa\u672c\u7684\u306b\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u30fb\u30ea\u30fc\u30b9\u306f\u30aa\u30f3\u30d0\u30e9\u30f3\u30b9\u3001\u30aa\u30da\u30ec\u30fc\u30c6\u30a3\u30f3\u30b0\u30fb\u30ea\u30fc\u30b9\u306b\u3064\u3044\u3066\u306f\u30aa\u30d5\u30d0\u30e9\u30f3\u30b9\uff08\u8cc3\u8cb8\u501f\u53d6\u5f15\uff09\u3068\u3057\u3066\u51e6\u7406\u3059\u308b\u3082\u306e\u3067\u3057\u305f\u3002<\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.asb-j.jp\/jp\/accounting_standards_system\/details.html?topics_id=36\" target=\"_blank\" 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href=\"https:\/\/www.asb-j.jp\/jp\/accounting_standards_system\/details.html?topics_id=160\" target=\"_blank\" rel=\"noopener\">\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u9069\u7528\u6307\u91dd\u7b2c33\u53f7\u30ea\u30fc\u30b9\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u306e\u9069\u7528\u6307\u91dd\uff08\u7b2c5\u30016\u9805\u3054\u53c2\u7167\uff09\uff5c\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u59d4\u54e1\u4f1a<\/a><\/p>\n<h2>IFRS\u7b2c16\u53f7\u306e\u514d\u9664\u898f\u5b9a<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>IFRS\u7b2c16\u53f7\u306b\u304a\u3044\u3066\u306f\u3001\u30ea\u30fc\u30b9\u306e\u501f\u308a\u624b\u5074\u306b\u304a\u3051\u308b\u539f\u5247\u7684\u51e6\u7406\u306e\u4f8b\u5916\u3068\u3057\u3066\u3001\u77ed\u671f\u30ea\u30fc\u30b9\u304a\u3088\u3073\u5c11\u984d\u30ea\u30fc\u30b9\u306e\u7279\u4f8b\u304c\u8a2d\u3051\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/b><\/span><\/p>\n<h3>\u77ed\u671f\u30ea\u30fc\u30b9\u5951\u7d04<\/h3>\n<p>IFRS\u7b2c16\u53f7\u306b\u304a\u3044\u3066\u306f\u3001\u30ea\u30fc\u30b9\u958b\u59cb\u65e5\u306b\u304a\u3044\u3066\u30ea\u30fc\u30b9\u671f\u9593\u304c1\u5e74\uff0812\u30ab\u6708\uff09\u4ee5\u5185\u306e\u30ea\u30fc\u30b9\u306b\u3064\u3044\u3066\u306f\u3001\u30aa\u30f3\u30d0\u30e9\u30f3\u30b9\u51e6\u7406\u306b\u4ee3\u3048\u3066\u652f\u6255\u30ea\u30fc\u30b9\u6599\u3092\u30ea\u30fc\u30b9\u671f\u9593\u306b\u308f\u305f\u3063\u3066\u8cbb\u7528\u3068\u3057\u3066\u8a8d\u8b58\u3059\u308b\u65b9\u6cd5\u3092\u9078\u629e\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<h3>\u5c11\u984d\u8cc7\u7523\u306e\u30ea\u30fc\u30b9\u5951\u7d04<\/h3>\n<p>\u4e0a\u8a18\u77ed\u671f\u30ea\u30fc\u30b9\u5951\u7d04\u3068\u540c\u69d8\u306b\u3001\u5bfe\u8c61\u3068\u306a\u308b\u8cc7\u7523\u304c\u65b0\u54c1\u306b\u304a\u3044\u3066\u5c11\u984d\u306a\u3082\u306e\u306b\u3064\u3044\u3066\u3082\u30ea\u30fc\u30b9\u671f\u9593\u306b\u308f\u305f\u3063\u3066\u8cbb\u7528\u3068\u3057\u3066\u8a8d\u8b58\u3059\u308b\u65b9\u6cd5\u3092\u9078\u629e\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3068\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u306a\u304a\u3001IFRS\u7b2c16\u53f7\u306e\u539f\u6587\u306b\u304a\u3051\u308b\u3001\u300cshort-term leases\u300d\u304c\u77ed\u671f\u30ea\u30fc\u30b9\u3001\u300cleases for which the underlying asset is of low value\u300d\u304c\u5c11\u984d\u30ea\u30fc\u30b9\u306b\u76f8\u5f53\u3057\u307e\u3059\u3002<\/p>\n<h2>IFRS\u7b2c16\u53f7\u306b\u3088\u308b\u501f\u308a\u624b\u5074\u306e\u4f1a\u8a08\u51e6\u7406<\/h2>\n<p>\u6b21\u306b\u3001IFRS\u7b2c16\u53f7\u306b\u304a\u3051\u308b\u501f\u308a\u624b\u5074\u306e\u51e6\u7406\u306b\u3064\u3044\u3066\u898b\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3>\u30aa\u30da\u30ec\u30fc\u30c6\u30a3\u30f3\u30b0\u30fb\u30ea\u30fc\u30b9\u306e\u30aa\u30f3\u30d0\u30e9\u30f3\u30b9\u51e6\u7406<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>IFRS\u7b2c16\u53f7\u3067\u306f\u3001\u5f93\u6765\u30aa\u30d5\u30d0\u30e9\u30f3\u30b9\u3067\u3042\u3063\u305f\u30aa\u30da\u30ec\u30fc\u30c6\u30a3\u30f3\u30b0\u30fb\u30ea\u30fc\u30b9\u306b\u3064\u3044\u3066\u3082\u30aa\u30f3\u30d0\u30e9\u30f3\u30b9\u51e6\u7406\u3068\u306a\u308a\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u305d\u306e\u305f\u3081\u306b\u30ea\u30fc\u30b9\u306e\u501f\u308a\u624b\u306f\u3001\u30ea\u30fc\u30b9\u306e\u958b\u59cb\u65e5\u306b\u304a\u3044\u3066\u3001\u300c\u4f7f\u7528\u6a29\u8cc7\u7523\u300d\u3068\u300c\u30ea\u30fc\u30b9\u8ca0\u50b5\u300d\u3092\u8a8d\u8b58\u3057\u3066\u3001\u8cc7\u7523\u8a08\u4e0a\u3057\u307e\u3059\u3002\u305d\u308c\u305e\u308c\u306e\u8a73\u7d30\u306f\u6b21\u9805\u3067\u89e3\u8aac\u3057\u307e\u3059\u304c\u3001\u8a08\u7b97\u3059\u308b\u306e\u306f\u300c\u30ea\u30fc\u30b9\u8ca0\u50b5\u300d\u2192\u300c\u4f7f\u7528\u6a29\u8cc7\u7523\u300d\u306e\u9806\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<h3>\u30ea\u30fc\u30b9\u8ca0\u50b5\u306e\u8a08\u4e0a<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u8ca0\u50b5\u306e\u90e8\u306b\u8a08\u4e0a\u3059\u308b\u300c\u30ea\u30fc\u30b9\u8ca0\u50b5\u300d\u306f\u3001\u539f\u5247\u3068\u3057\u3066\u30ea\u30fc\u30b9\u958b\u59cb\u65e5\u306b\u304a\u3051\u308b\u300c\u672a\u6255\u30ea\u30fc\u30b9\u6599\u300d\u304b\u3089\u5229\u606f\u90e8\u5206\u3092\u63a7\u9664\u3057\u3066\u6c42\u3081\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u3064\u307e\u308a\u3001\u5229\u606f\u90e8\u5206\u3092\u63a7\u9664\u3059\u308b\u3053\u3068\u306b\u3088\u308a\u3001\u30ea\u30fc\u30b9\u958b\u59cb\u65e5\u306b\u304a\u3051\u308b\u73fe\u5728\u4fa1\u5024\u304c\u5f53\u521d\u306e\u30ea\u30fc\u30b9\u8ca0\u50b5\u3068\u306a\u308a\u307e\u3059\u3002\u5272\u5f15\u7387\u306b\u3064\u3044\u3066\u306f\u3001\u8cb8\u3057\u624b\u306e\u30ea\u30fc\u30b9\u8a08\u7b97\u306b\u304a\u3051\u308b\u5229\u5b50\u7387\u3092\u7528\u3044\u307e\u3059\u304c\u3001\u5bb9\u6613\u306b\u7b97\u5b9a\u3067\u304d\u306a\u3044\u5834\u5408\u306b\u306f\u8cb8\u3057\u624b\u306e\u8ffd\u52a0\u501f\u5165\u5229\u7387\u3092\u4f7f\u7528\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u307e\u305f\u3001\u30ea\u30fc\u30b9\u7b49\u306e\u53d6\u5f15\u306b\u304a\u3044\u3066\u306f\u5951\u7d04\u671f\u9593\u306e\u5ef6\u9577\u30aa\u30d7\u30b7\u30e7\u30f3\u304c\u8a2d\u3051\u3089\u308c\u3066\u3044\u308b\u3082\u306e\u304c\u3042\u308a\u307e\u3059\u3002\u5ef6\u9577\u304c\u5408\u7406\u7684\u306b\u78ba\u5b9f\uff08reasonably certain\uff09\u3068\u5224\u65ad\u3055\u308c\u308c\u3070\u3001\u5ef6\u9577\u671f\u9593\u3092\u542b\u3081\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<h3>\u4f7f\u7528\u6a29\u8cc7\u7523\u306e\u8a08\u4e0a<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u8cc7\u7523\u306e\u90e8\u306b\u8a08\u4e0a\u3059\u308b\u300c\u4f7f\u7528\u6a29\u8cc7\u7523\u300d\u306f\u3001\u5148\u306b\u8a08\u7b97\u3057\u305f\u300c\u30ea\u30fc\u30b9\u8ca0\u50b5\u300d\u306b\u5f53\u521d\u76f4\u63a5\u30b3\u30b9\u30c8\u7b49\u3092\u52a0\u6e1b\u3057\u3066\u6c42\u3081\u307e\u3059\u3002<\/b><\/span>\u305d\u306e\u969b\u3001\u5951\u7d04\u306b\u969b\u3057\u3066\u53d7\u3051\u53d6\u3063\u305f\u30a4\u30f3\u30bb\u30f3\u30c6\u30a3\u30d6\u304c\u3042\u308c\u3070\u4f7f\u7528\u6a29\u8cc7\u7523\u304b\u3089\u63a7\u9664\u3057\u307e\u3059\u3002<\/p>\n<p>\u5f53\u521d\u76f4\u63a5\u30b3\u30b9\u30c8\uff08initial direct costs\uff09\u3068\u306f\u3001\u30ea\u30fc\u30b9\u306e\u53d6\u5f97\u306b\u4fc2\u308b\u30b3\u30b9\u30c8\u306e\u3046\u3061\u3001\u30ea\u30fc\u30b9\u3092\u53d6\u5f97\u3057\u306a\u3051\u308c\u3070\u767a\u751f\u3057\u306a\u304b\u3063\u305f\u3067\u3042\u308d\u3046\u5897\u5206\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u4f8b\u3048\u3070\u3001\u5951\u7d04\u306b\u4fc2\u308b\u8cbb\u7528\u3084\u30ea\u30fc\u30b9\u5bfe\u8c61\u8cc7\u7523\u306e\u8a2d\u7f6e\u8cbb\u7528\u306a\u3069\u3067\u3059\u3002<\/p>\n<h3>\u6e1b\u4fa1\u511f\u5374\u3068\u5229\u606f\u8cbb\u7528\u306e\u8a08\u4e0a<\/h3>\n<p>\u300c\u4f7f\u7528\u6a29\u8cc7\u7523\u300d\u306f\u3001\u81ea\u5df1\u6240\u6709\u306e<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/21316\/\" data-internallinksmanager029f6b8e52c=\"133\" title=\"\u6709\u5f62\u56fa\u5b9a\u8cc7\u7523\">\u6709\u5f62\u56fa\u5b9a\u8cc7\u7523<\/a>\u3068\u540c\u69d8\u306b<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/148\/\" data-internallinksmanager029f6b8e52c=\"271\" title=\"\u6e1b\u4fa1\u511f\u5374\">\u6e1b\u4fa1\u511f\u5374<\/a>\u51e6\u7406\u3092\u3057\u307e\u3059\u3002<span style=\"background-color: #ffff99;\"><b>\u3053\u306e\u5834\u5408\u306e\u8010\u7528\u5e74\u6570\u306f\u3001\u6b21\u306e\u901a\u308a\u3067\u3059\u3002<\/b><\/span><\/p>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list summary-box__list\">\n<li><strong>\u501f\u308a\u624b\u306b\u4f7f\u7528\u6a29\u304c\u79fb\u8ee2\u3059\u308b\u5834\u5408<\/strong>\uff1a\u539f\u8cc7\u7523\u306e\u8010\u7528\u5e74\u6570\u306b\u3088\u308b<\/li>\n<li><strong>\u4e0a\u8a18\u4ee5\u5916\u306e\u5834\u5408<\/strong>\uff1a\u539f\u8cc7\u7523\u306e\u8010\u7528\u5e74\u6570\u307e\u305f\u306f\u30ea\u30fc\u30b9\u671f\u9593\u306e\u3044\u305a\u308c\u304b\u77ed\u3044\u671f\u9593<\/li>\n<\/ul>\n<\/div>\n<p>\u306a\u304a\u3001\u300c\u4f7f\u7528\u6a29\u8cc7\u7523\u300d\u3068\u3057\u3066\u8a08\u4e0a\u3057\u305f\u8cc7\u7523\u306b\u3064\u3044\u3066\u306f\u3001<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/24494\/\" data-internallinksmanager029f6b8e52c=\"270\" title=\"\u6e1b\u640d\u4f1a\u8a08\">\u6e1b\u640d\u4f1a\u8a08<\/a>\u306e\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<h3>\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u306e\u533a\u5206<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>IFRS\u7b2c16\u53f7\u306b\u304a\u3044\u3066\u306f\u3001\u300c\u30ea\u30fc\u30b9\u300d\u306b\u4fc2\u308b\u5404\u9805\u76ee\u3092\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u4e0a\u3001\u6b21\u306e\u305d\u308c\u305e\u308c\u306e\u9805\u76ee\u306b\u533a\u5206\u3057\u3066\u8868\u793a\u3057\u307e\u3059\u3002<\/b><\/span><\/p>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list summary-box__list\">\n<li><strong>\u652f\u6255\u30ea\u30fc\u30b9\u6599\u306e\u3046\u3061\u3001\u5143\u672c\u90e8\u5206<\/strong>\uff1a\u8ca1\u52d9\u6d3b\u52d5<\/li>\n<li><strong>\u652f\u6255\u30ea\u30fc\u30b9\u6599\u306e\u3046\u3061\u3001\u5229\u606f\u90e8\u5206<\/strong>\uff1a<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/66470\/\" data-internallinksmanager029f6b8e52c=\"378\" title=\"\u652f\u6255\u5229\u606f\">\u652f\u6255\u5229\u606f<\/a>\u306e\u533a\u5206*<\/li>\n<li><strong>\uff08\u4f8b\u5916\uff09\u77ed\u671f\u307e\u305f\u306f\u5c11\u984d\u30ea\u30fc\u30b9<\/strong>\uff1a\u55b6\u696d\u6d3b\u52d5<\/li>\n<\/ul>\n<\/div>\n<p>* \u9593\u63a5\u6cd5\u306b\u3088\u308b<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/249\/\" data-internallinksmanager029f6b8e52c=\"4\" title=\"\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u8a08\u7b97\u66f8\">\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u8a08\u7b97\u66f8<\/a>\u3067\u306f\u3001\u652f\u6255\u5229\u606f\u306b\u3064\u3044\u3066\u306f\u55b6\u696d\u6d3b\u52d5\u306b\u3088\u308b\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u533a\u5206\u306b\u5165\u308c\u308b\u65b9\u6cd5\u3068\u8ca1\u52d9\u6d3b\u52d5\u306b\u3088\u308b\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u533a\u5206\u306b\u5165\u308c\u308b\u65b9\u6cd5\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<h2>IFRS\u7b2c16\u53f7\u306b\u3088\u308b\u8cb8\u3057\u624b\u5074\u306e\u4f1a\u8a08\u51e6\u7406<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>IFRS\u7b2c16\u53f7\u306b\u304a\u3051\u308b\u8cb8\u3057\u624b\u5074\u306e\u30ea\u30fc\u30b9\u306f\u3001\u300c\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u30fb\u30ea\u30fc\u30b9\u300d\u3068\u300c\u30aa\u30da\u30ec\u30fc\u30c6\u30a3\u30f3\u30b0\u30fb\u30ea\u30fc\u30b9\u300d\u306b\u5206\u985e\u3055\u308c\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u539f\u8cc7\u7523\u3092\u6240\u6709\u3059\u308b\u3053\u3068\u306b\u4f34\u3046\u30ea\u30b9\u30af\u3084\u7d4c\u6e08\u4fa1\u5024\u304c\u307b\u3068\u3093\u3069\u3059\u3079\u3066\u501f\u308a\u624b\u5074\u306b\u79fb\u8ee2\u3059\u308b\u3082\u306e\u306f\u3001\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u30fb\u30ea\u30fc\u30b9\uff08\u58f2\u8cb7\u53d6\u5f15\uff09\u3068\u306a\u308a\u3001\u305d\u306e\u4ed6\u306f\u30aa\u30da\u30ec\u30fc\u30c6\u30a3\u30f3\u30b0\u30fb\u30ea\u30fc\u30b9\uff08\u8cc3\u8cb8\u501f\u53d6\u5f15\uff09\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u30ea\u30fc\u30b9\u5951\u7d04\u306e\u5185\u5bb9\u3088\u308a\u3082\u3001\u53d6\u5f15\u306e\u5b9f\u614b\u306b\u3088\u308a\u5224\u65ad\u3057\u305f\u3082\u306e\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p><strong>\u4f8b\u3048\u3070\u3001\u6b21\u306e\u3088\u3046\u306a\u3082\u306e\u306f\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u30fb\u30ea\u30fc\u30b9\u306e\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002<\/strong><\/p>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list summary-box__list\">\n<li>\u501f\u308a\u624b\u5074\u306b\u6709\u5229\u306a\u4fa1\u984d\u3067\u306e\u8cfc\u5165\u30aa\u30d7\u30b7\u30e7\u30f3\u304c\u4e0e\u3048\u3089\u308c\u3001\u304b\u3064\u3001\u305d\u306e\u30aa\u30d7\u30b7\u30e7\u30f3\u306e\u884c\u4f7f\u304c\u78ba\u5b9f\u8996\u3055\u308c\u308b\u3082\u306e<\/li>\n<li>\u30ea\u30fc\u30b9\u671f\u9593\u304c\u539f\u8cc7\u7523\u306e\u7d4c\u6e08\u7684\u8010\u7528\u5e74\u6570\u306e\u5927\u90e8\u5206\u3092\u5360\u3081\u308b\u3082\u306e<\/li>\n<li>\u30ea\u30fc\u30b9\u958b\u59cb\u65e5\u306b\u3001\u30ea\u30fc\u30b9\u6599\u306e\u73fe\u5728\u4fa1\u5024\u304c\u539f\u8cc7\u7523\u306e\u516c\u6b63\u4fa1\u5024\u306e\u307b\u307c\u3059\u3079\u3066\u306b\u76f8\u5f53\u3059\u308b\u3082\u306e<\/li>\n<li>\u539f\u8cc7\u7523\u304c\u7279\u5225\u4ed5\u69d8\u3067\u3001\u501f\u308a\u624b\u306e\u307f\u304c\u5927\u304d\u306a\u6539\u9020\u3092\u305b\u305a\u306b\u4f7f\u7528\u3067\u304d\u308b\u3082\u306e<\/li>\n<\/ul>\n<\/div>\n<h2>IFRS\u7b2c16\u53f7\u306e\u9069\u7528\u306b\u5fc5\u8981\u306a\u6e96\u5099<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u65e5\u672c\u306e\u4f1a\u8a08\u57fa\u6e96\u304b\u3089IFRS\u3092\u9069\u7528\u3059\u308b\u5834\u5408\u306b\u306f\u3001\u79fb\u884c\u306b\u4f34\u3046\u624b\u7d9a\u304d\u304c\u5fc5\u8981\u3067\u3059\u3002<\/b><\/span><\/p>\n<p>\u4f01\u696d\u306e\u898f\u6a21\u3084\u696d\u7a2e\u3001\u73fe\u884c\u4f1a\u8a08\u30b7\u30b9\u30c6\u30e0\u306e\u72b6\u6cc1\u7b49\u306b\u3088\u3063\u3066\u4ee5\u964d\u5185\u5bb9\u306f\u7570\u306a\u308a\u307e\u3059\u304c\u3001\u4e00\u822c\u306b\u306fIFRS\u9069\u7528\u306b\u306f\u69cb\u60f3\u671f\u9593\u3082\u542b\u3081\u76f8\u5f53\u306e\u6642\u9593\u3068\u30ea\u30bd\u30fc\u30b9\u304c\u5fc5\u8981\u3067\u3059\u3002\u305d\u3082\u305d\u3082IFRS\u7b2c16\u53f7\u306f\u5358\u72ec\u3067\u5b58\u5728\u3059\u308b\u306e\u3067\u306f\u306a\u304f\u3001IFRS\u4ed6\u306e\u57fa\u6e96\u3068\u76f8\u4e92\u4f5c\u7528\u3059\u308b\u305f\u3081\u3001\u4ed6\u306e\u57fa\u6e96\u3068\u306e\u95a2\u4fc2\u6027\u3082\u91cd\u8981\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<h3>\u73fe\u72b6\u306e\u30ea\u30fc\u30b9\u5951\u7d04\u7b49\u306e\u6d17\u3044\u51fa\u3057<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>IFRS\u9069\u7528\u3092\u3059\u308b\u306b\u3042\u305f\u3063\u3066\u3001\u7b2c16\u53f7\u5bfe\u5fdc\u306e\u305f\u3081\u306b\u5951\u7d04\u306e\u6d17\u3044\u51fa\u3057\u304c\u5fc5\u8981\u3067\u3059\u3002<\/b><\/span>\u5148\u8ff0\u306e\u901a\u308a\u300c\u30ea\u30fc\u30b9\u5951\u7d04\u300d\u3084\u300c\u8cc3\u8cb8\u501f\u5951\u7d04\u300d\u3060\u3051\u3067\u306a\u304f\u3001IFRS\u7b2c16\u53f7\u306e\u30ea\u30fc\u30b9\u306e\u5b9a\u7fa9\u306b\u5f53\u3066\u306f\u307e\u308b\u3082\u306e\u3092\u6d17\u3044\u51fa\u3057\u307e\u3059\u3002<\/p>\n<p>\u300c\u8cc7\u7523\u306e\u7279\u5b9a\u300d\u300c\u7d4c\u6e08\u7684\u4fbf\u76ca\u3092\u53d7\u3051\u308b\u6a29\u5229\u300d\u300c\u8cc7\u7523\u306e\u4f7f\u7528\u3092\u6307\u56f3\u3059\u308b\u6a29\u5229\u300d\u306a\u3069\u306e\u9805\u76ee\u306b\u3064\u3044\u3066\u500b\u3005\u306e\u5951\u7d04\u306b\u3064\u3044\u3066\u8a73\u7d30\u306b\u691c\u8a0e\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u3001\u3053\u308c\u306b\u306f\u76f8\u5f53\u306e\u671f\u9593\u3092\u8981\u3057\u307e\u3059\u3002<\/p>\n<h3>\u4f1a\u8a08\u30b7\u30b9\u30c6\u30e0\u306e\u5c0e\u5165\u30fb\u6539\u4fee<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>IFRS\u9069\u7528\u306e\u305f\u3081\u306b\u306f\u3001IFRS\u4f1a\u8a08\u57fa\u6e96\u306b\u5bfe\u5fdc\u3059\u308b\u30b7\u30b9\u30c6\u30e0\u3092\u5c0e\u5165\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u696d\u52d9\u30d7\u30ed\u30bb\u30b9\u306e\u898b\u76f4\u3057\u3082\u5fc5\u8981\u3068\u306a\u308a\u3001\u7d50\u679c\u7684\u306b\u306f\u8ca1\u52d9\u6307\u6a19\u3084\u696d\u52d9\u306b\u5927\u304d\u306a\u5f71\u97ff\u3092\u4e0e\u3048\u308b\u305f\u3081\u3001\u76e3\u67fb\u6cd5\u4eba\u3068\u3088\u304f\u76f8\u8ac7\u3057\u3001\u30b7\u30b9\u30c6\u30e0\u6539\u4fee\u30fb\u66f4\u65b0\u306b\u81e8\u3080\u3053\u3068\u304c\u5927\u5207\u3067\u3059\u3002<\/p>\n<p>\u30b7\u30b9\u30c6\u30e0\u69cb\u7bc9\u306e\u305f\u3081\u306e\u6e96\u5099\u671f\u9593\u306f\u5341\u5206\u306b\u6642\u9593\u3092\u304b\u3051\u3001\u6700\u9069\u306a\u30b9\u30b1\u30b8\u30e5\u30fc\u30eb\u3068\u306a\u308b\u3088\u3046\u306b\u8abf\u6574\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u3001\u5b50\u4f1a\u793e\u3078\u306e\u5c55\u958b\u7b49\u3082\u4f75\u305b\u3066\u884c\u3044\u307e\u3059\u3002<\/p>\n<h3>\u65b0\u3057\u3044\u4ed5\u8a33\u30fb\u4f1a\u8a08\u51e6\u7406\u3078\u306e\u79fb\u884c<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u4f1a\u8a08\u30b7\u30b9\u30c6\u30e0\u306e\u79fb\u884c\u306b\u969b\u3057\u3001\u65e2\u5b58\u306e\u30ea\u30fc\u30b9\u306b\u3069\u3046\u5bfe\u5fdc\u3059\u308b\u304b\u306f\u91cd\u8981\u306a\u8ad6\u70b9\u3067\u3059\u3002<\/b><\/span><\/p>\n<p>\u5f93\u6765\u304b\u3089\u5229\u7528\u3057\u3066\u3044\u308b\u8cc7\u7523\u3067\u300c\u30ea\u30fc\u30b9\u300d\u306b\u8a72\u5f53\u3059\u308b\u3082\u306e\u306b\u3064\u3044\u3066\u306f\u3001\u9069\u7528\u521d\u5e74\u5ea6\u306e\u4f1a\u8a08\u51e6\u7406\u3068\u3057\u3066\u3001\u6b21\u306e2\u901a\u308a\u306e\u51e6\u7406\u304c\u8a8d\u3081\u3089\u308c\u3001\u3069\u3061\u3089\u3092\u63a1\u7528\u3059\u308b\u304b\u3067\u79fb\u884c\u5185\u5bb9\u3082\u7570\u306a\u308a\u307e\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list summary-box__list\">\n<li><strong>\u5b8c\u5168\u9061\u53ca\u30a2\u30d7\u30ed\u30fc\u30c1<\/strong>\uff1a\u9069\u7528\u521d\u5e74\u5ea6\u4ee5\u524d\u306e\u5951\u7d04\u306b\u3064\u3044\u3066\u3082\u300c\u904e\u53bb\u306b\u9061\u3063\u3066\u300dIFRS16\u306b\u3088\u308b\u51e6\u7406\u3092\u884c\u3046<\/li>\n<li><strong>\u4fee\u6b63\u9061\u53ca\u30a2\u30d7\u30ed\u30fc\u30c1<\/strong>\uff1a\u300c\u9069\u7528\u521d\u5e74\u5ea6\u4ee5\u964d\u306e\u6b8b\u5b58\u306e\u30ea\u30fc\u30b9\u671f\u9593\u300d\u306b\u3064\u3044\u3066IFRS16\u306b\u3088\u308b\u51e6\u7406\u3092\u884c\u3046<\/li>\n<\/ul>\n<\/div>\n<h2>IFRS\u7b2c16\u53f7\u306e\u9069\u7528\u5f8c\u306e\u4ed5\u8a33\u4f8b<\/h2>\n<p>IFRS\u7b2c16\u53f7\u3092\u9069\u7528\u3057\u305f\u5834\u5408\u306e\u501f\u308a\u624b\u5074\u306e\u4ed5\u8a33\u30a4\u30e1\u30fc\u30b8\u306b\u3064\u3044\u3066\u898b\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u672c\u4ed5\u8a33\u306f\u3042\u304f\u307e\u3067\u30a4\u30e1\u30fc\u30b8\u3067\u3042\u308b\u305f\u3081\u3001\u6570\u5024\u306b\u3064\u3044\u3066\u306f\u300cxxx,xxx\u5186\u300d\u7b49\u3067\u793a\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<h3>\u30ea\u30fc\u30b9\u958b\u59cb\u6642\u3001\u30ea\u30fc\u30b9\u6599\u652f\u6255\u6642\u306e\u4ed5\u8a33\u4f8b<\/h3>\n<p>\u30ea\u30fc\u30b9\u5951\u7d04\u6642\u306b\u304a\u3044\u3066\u306f\u3001\u30ea\u30fc\u30b9\u8ca0\u50b5\u3001\u4f7f\u7528\u6a29\u8cc7\u7523\u3092\u8a8d\u8b58\u3057\u307e\u3059\u3002\u30ea\u30fc\u30b9\u5951\u7d04\u306b\u4fc2\u308b\u76f4\u63a5\u30b3\u30b9\u30c8\u304c\u3042\u308c\u3070\u4f7f\u7528\u6a29\u8cc7\u7523\u306b\u542b\u3081\u307e\u3059\u3002<\/p>\n<table>\n<thead>\n<tr>\n<th colspan=\"2\">\u501f\u65b9<\/th>\n<th colspan=\"2\">\u8cb8\u65b9<\/th>\n<th>\u6458\u8981<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td rowspan=\"2\">\u4f7f\u7528\u6a29\u8cc7\u7523<\/td>\n<td rowspan=\"2\">xxx,xxx\u5186<\/td>\n<td>\u30ea\u30fc\u30b9\u8ca0\u50b5<\/td>\n<td>xxx,xxx\u5186<\/td>\n<td>\u3007\u3007\u306b\u3064\u304d\u3001\u30ea\u30fc\u30b9\u958b\u59cb<\/td>\n<\/tr>\n<tr>\n<td>\u9810\u91d1<\/td>\n<td>xx,xxx\u5186<\/td>\n<td>\u30ea\u30fc\u30b9\u5951\u7d04\u8cbb\u7528<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u30ea\u30fc\u30b9\u6599\u306e\u652f\u6255\u6642\u306b\u306f\u3001\u6b21\u306e\u3088\u3046\u306a\u4ed5\u8a33\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<table>\n<thead>\n<tr>\n<th colspan=\"2\">\u501f\u65b9<\/th>\n<th colspan=\"2\">\u8cb8\u65b9<\/th>\n<th>\u6458\u8981<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>\u30ea\u30fc\u30b9\u8ca0\u50b5<\/td>\n<td>xx,xxx\u5186<\/td>\n<td>\u9810\u91d1<\/td>\n<td>xx,xxx\u5186<\/td>\n<td>\u3007\u3007\u7b2c\u25a1\u56de\u30ea\u30fc\u30b9\u6599\u652f\u6255<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3>\u30ea\u30fc\u30b9\u8ca0\u50b5\u306e\u5229\u606f\u3068\u6e1b\u4fa1\u511f\u5374\u306e\u4ed5\u8a33\u4f8b<\/h3>\n<p>\u6c7a\u7b97\u6642\u306b\u304a\u3044\u3066\u3001\u6e1b\u4fa1\u511f\u5374\u304a\u3088\u3073\u5229\u606f\u306e\u8a08\u4e0a\u4ed5\u8a33\u306f\u6b21\u306e\u3088\u3046\u306a\u4ed5\u8a33\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<h4>\u76f4\u63a5\u6cd5\u306b\u3088\u308b\u6e1b\u4fa1\u511f\u5374\u8cbb\u8a08\u4e0a<\/h4>\n<table>\n<thead>\n<tr>\n<th colspan=\"2\">\u501f\u65b9<\/th>\n<th colspan=\"2\">\u8cb8\u65b9<\/th>\n<th>\u6458\u8981<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td><a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/148\/\" 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