{"id":80829,"date":"2025-03-28T15:35:06","date_gmt":"2025-03-28T06:35:06","guid":{"rendered":"https:\/\/biz.moneyforward.com\/accounting\/basic\/?p=80829"},"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-2","status":"publish","type":"post","link":"https:\/\/biz.moneyforward.com\/accounting\/basic\/80829\/","title":{"rendered":"IFRS\u7b2c16\u53f7\u300c\u30ea\u30fc\u30b9\u300d\u3068\u65e5\u672c\u57fa\u6e96\u306e\u9055\u3044\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\u3068\u73fe\u884c\u306e\u65e5\u672c\u306e<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/75\/\" 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style=\"background-color: #ffff99;\"><b>IFRS\u7b2c16\u53f7\u3067\u306f\u3001\u30ea\u30fc\u30b9\u5951\u7d04\u306b\u57fa\u3065\u304f\u8cbb\u7528\u306f\u3001\u300c\u4f7f\u7528\u6a29\u8ca1\u7523\u306e<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/148\/\" data-internallinksmanager029f6b8e52c=\"240\" title=\"\u6e1b\u4fa1\u511f\u5374\u8cbb\">\u6e1b\u4fa1\u511f\u5374\u8cbb<\/a>\u300d\u3068\u300c\u5229\u606f\u8cbb\u7528\uff08\u30ea\u30fc\u30b9\u8ca0\u50b5\uff09\u300d\u306b\u5206\u3051\u3066\u8a8d\u8b58\u3055\u308c\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u65e5\u672c\u57fa\u6e96\u3067\u306f\u3001\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u30fb\u30ea\u30fc\u30b9\u53d6\u5f15\u306e\u969b\u306b\u306f\u6e1b\u4fa1\u511f\u5374\u8cbb\u3068\u5229\u606f\u76f8\u5f53\u984d\u3092\u5206\u3051\u3066\u8a08\u4e0a\u3059\u308b\u30b1\u30fc\u30b9\u304c\u3042\u308a\u307e\u3059\u304c\u3001\u30aa\u30da\u30ec\u30fc\u30c6\u30a3\u30f3\u30b0\u30fb\u30ea\u30fc\u30b9\u306f<a href=\"https:\/\/biz.moneyforward.com\/words\/1336\/\" data-internallinksmanager029f6b8e52c=\"471\" title=\"\u8cc3\u501f\u6599\">\u8cc3\u501f\u6599<\/a>\u3068\u3057\u3066\u4e00\u62ec\u51e6\u7406\u3057\u307e\u3059\u3002\u5b9f\u8cea\u7684\u6240\u6709\u6a29\u79fb\u8ee2\u578b\u304b\u3069\u3046\u304b\u3067\u4f1a\u8a08\u51e6\u7406\u304c\u7570\u306a\u308b\u305f\u3081\u3001IFRS\u3068\u6bd4\u3079\u308b\u3068\u8907\u96d1\u306a\u533a\u5206\u304c\u5b58\u5728\u3057\u307e\u3059\u3002<\/p>\n<h3>\u30ad\u30e3\u30c3\u30b7\u30e5\u30fb\u30d5\u30ed\u30fc\u8a08\u7b97\u66f8\u3078\u306e\u5f71\u97ff<\/h3>\n<p>IFRS\u7b2c16\u53f7\u3067\u306f\u3001\u30ea\u30fc\u30b9\u6599\u652f\u6255\u3044\u306b\u3088\u308b\u30ad\u30e3\u30c3\u30b7\u30e5\u30fb\u30d5\u30ed\u30fc\u306f\u3001<span style=\"background-color: #ffff99;\"><b>\u30ea\u30fc\u30b9\u8ca0\u50b5\u306e\u5143\u672c\u8fd4\u6e08\u90e8\u5206\u306f\u300c\u8ca1\u52d9\u6d3b\u52d5\u300d\u3068\u3057\u3066\u6271\u3044\u3001\u5229\u606f\u90e8\u5206\u306f\u300c\u55b6\u696d\u6d3b\u52d5\u300d\u307e\u305f\u306f\u300c\u8ca1\u52d9\u6d3b\u52d5\u300d\u3068\u3057\u3066\u533a\u5206\u3059\u308b\u306a\u3069\u3001\u4f01\u696d\u306e\u9078\u629e\u304c\u8a8d\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/b><\/span>\u3053\u308c\u306b\u3088\u3063\u3066\u3001\u7d14\u7c8b\u306a\u55b6\u696d\u30ad\u30e3\u30c3\u30b7\u30e5\u30fb\u30d5\u30ed\u30fc\u304c\u5897\u3048\u308b\u50be\u5411\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u65e5\u672c\u57fa\u6e96\u306e\u5834\u5408\u3001\u5143\u672c\u8fd4\u6e08\u984d\u90e8\u5206\u306f\u300c\u8ca1\u52d9\u6d3b\u52d5\u306b\u3088\u308b\u30ad\u30e3\u30c3\u30b7\u30e5\u30fb\u30d5\u30ed\u30fc\u300d\u306e\u533a\u5206\u306b\u8a18\u8f09\u3057\u3001\u5229\u606f\u76f8\u5f53\u984d\u306b\u3064\u3044\u3066\u306f\u3001\u4f01\u696d\u304c\u63a1\u7528\u3057\u305f<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/66470\/\" data-internallinksmanager029f6b8e52c=\"378\" title=\"\u652f\u6255\u5229\u606f\">\u652f\u6255\u5229\u606f<\/a>\u306e\u8868\u793a\u533a\u5206\u306b\u5f93\u3063\u3066\u8a18\u8f09\u3059\u308b\u3088\u3046\u5b9a\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002\u307e\u305f\u3001\u5229\u606f\u76f8\u5f53\u984d\u90e8\u5206\u3092\u533a\u5206\u8a08\u7b97\u3057\u3066\u3044\u306a\u3044\u5834\u5408\u306f\u3001\u652f\u6255\u30ea\u30fc\u30b9\u6599\u3092\u300c\u8ca1\u52d9\u6d3b\u52d5\u306b\u3088\u308b\u30ad\u30e3\u30c3\u30b7\u30e5\u30fb\u30d5\u30ed\u30fc\u300d\u306e\u533a\u5206\u306b\u8a18\u8f09\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<h2>IFRS\u7b2c16\u53f7\u3092\u9069\u7528\u3057\u305f\u5834\u5408\u306e\u4f1a\u8a08\u51e6\u7406\u306e\u5909\u66f4\u70b9<\/h2>\n<p>\u65e5\u672c\u4f01\u696d\u304cIFRS\u7b2c16\u53f7\u3092\u5c0e\u5165\u3059\u308b\u3068\u3001\u501f\u624b\u5074\u30fb\u8cb8\u624b\u5074\u53cc\u65b9\u3067\u30ea\u30fc\u30b9\u53d6\u5f15\u306e\u6271\u3044\u304c\u5927\u304d\u304f\u5909\u308f\u308a\u307e\u3059\u3002\u4ee5\u4e0b\u3067\u4e3b\u306a\u5909\u66f4\u70b9\u3092\u3054\u8aac\u660e\u3057\u307e\u3059\u3002<\/p>\n<h3>\u501f\u624b\u5074\u306e\u4f1a\u8a08\u51e6\u7406\u306e\u5909\u66f4\u70b9<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u30ea\u30fc\u30b9\u8cc7\u7523\u3092\u8a08\u4e0a\u3059\u308b\u5834\u5408\u306f\u3001\u539f\u5247\u3068\u3057\u3066\u4f7f\u7528\u6a29\u8cc7\u7523\u3092\u8cb8\u501f\u5bfe\u7167\u8868\u306b\u8a08\u4e0a\u3057\u3001\u6e1b\u4fa1\u511f\u5374\u3057\u307e\u3059\u3002<\/b><\/span>\u30ea\u30fc\u30b9\u8ca0\u50b5\u3092\u8a08\u4e0a\u3059\u308b\u5834\u5408\u306f\u3001\u540c\u6642\u306b\u30ea\u30fc\u30b9\u8ca0\u50b5\u3092\u8a8d\u8b58\u3057\u3001\u652f\u6255\u4e88\u5b9a\u30ea\u30fc\u30b9\u6599\u3092\u73fe\u5728\u4fa1\u5024\u306b\u5272\u308a\u5f15\u3044\u3066\u8a08\u4e0a\u3057\u307e\u3059\u3002\u305d\u308c\u4ee5\u964d\u306f\u5229\u606f\u8cbb\u7528\u306e\u767a\u751f\u3068\u30ea\u30fc\u30b9\u6599\u306e\u652f\u6255\u3044\u306b\u3088\u3063\u3066\u8ca0\u50b5\u6b8b\u9ad8\u3092\u6e1b\u3089\u3057\u307e\u3059\u3002<\/p>\n<p>\u306a\u304a\u3001\u5951\u7d04\u671f\u9593\u304c12\u304b\u6708\u4ee5\u4e0b\u306e\u30ea\u30fc\u30b9\u5951\u7d04\u3084\u3001\u4f7f\u7528\u6a29\u8cc7\u7523\u306e\u91d1\u984d\u304c\u660e\u3089\u304b\u306b\u5c0f\u3055\u3044\u5834\u5408\u306f\u3001\u4f7f\u7528\u6a29\u8cc7\u7523\u30fb\u30ea\u30fc\u30b9\u8ca0\u50b5\u3092\u8a08\u4e0a\u305b\u305a\u3001\u8cc3\u501f\u6599\u3068\u3057\u3066\u8cbb\u7528\u8a08\u4e0a\u304c\u8a8d\u3081\u3089\u308c\u307e\u3059\u3002<\/p>\n<h3>\u8cb8\u624b\u5074\u306e\u4f1a\u8a08\u51e6\u7406\u306e\u5909\u66f4\u70b9<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u8cb8\u624b\u5074\uff08\u30ea\u30fc\u30b9\u4f1a\u793e\u306a\u3069\uff09\u306f\u3001IFRS\u7b2c16\u53f7\u306b\u304a\u3044\u3066\u3082\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\u306e\u5206\u985e\u3092\u7dad\u6301\u3057\u307e\u3059\u3002<\/b><\/span>\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u30fb\u30ea\u30fc\u30b9\u306f\u30ea\u30fc\u30b9\u50b5\u6a29\uff08\u53d7\u53d6\u30ea\u30fc\u30b9\u6599\u306e\u73fe\u5728\u4fa1\u5024\uff09\u3092\u8a8d\u8b58\u3057\u3001\u5143\u5229\u91d1\u306e\u8fd4\u6e08\u3092\u901a\u3058\u3066\u50b5\u6a29\u3092\u56de\u53ce\u3057\u3066\u3044\u304d\u307e\u3059\u3002\u30aa\u30da\u30ec\u30fc\u30c6\u30a3\u30f3\u30b0\u30fb\u30ea\u30fc\u30b9\u306e\u5834\u5408\u306f\u30ea\u30fc\u30b9\u8cc7\u7523\u3092\u8cb8\u624b\u306e\u8cc7\u7523\u3068\u3057\u3066\u8a08\u4e0a\u3057\u3001\u6e1b\u4fa1\u511f\u5374\u8cbb\u3092\u8a8d\u8b58\u3057\u306a\u304c\u3089\u30ea\u30fc\u30b9\u6599\u53ce\u76ca\u3092\u8a8d\u8b58\u3057\u307e\u3059\u3002<\/p>\n<h2>IFRS\u7b2c16\u53f7\u3092\u9069\u7528\u3057\u305f\u5834\u5408\u306e\u4ed5\u8a33\u4f8b<\/h2>\n<p>\u3053\u3053\u304b\u3089\u306f\u3001\u65e5\u672c\u4f01\u696d\u304cIFRS\u7b2c16\u53f7\u3092\u63a1\u7528\u3059\u308b\u969b\u306e\u4ed5\u8a33\u4f8b\u3092\u7d39\u4ecb\u3057\u307e\u3059\u3002\u5b9f\u969b\u306e\u904b\u7528\u3067\u306f\u3001\u5951\u7d04\u5185\u5bb9\u3084\u5ef6\u9577\u30aa\u30d7\u30b7\u30e7\u30f3\u306a\u3069\u306e\u6709\u7121\u3092\u8e0f\u307e\u3048\u3001\u500b\u5225\u3067\u3057\u3063\u304b\u308a\u3068\u691c\u8a0e\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3>\u30ea\u30fc\u30b9\u958b\u59cb\u6642\u306e\u4ed5\u8a33\u4f8b<\/h3>\n<p>\u30ea\u30fc\u30b9\u5951\u7d04\u671f\u9593\u306f5\u5e74\u3001\u30ea\u30fc\u30b9\u6599\u7dcf\u984d\u306e\u73fe\u5728\u4fa1\u5024\u306f1,000\u4e07\u5186\u3001\u3046\u3061\u8cb8\u624b\u306b\u652f\u6255\u3046\u5408\u8a08\u91d1\u5229\u76f8\u5f53\u984d\u306f200\u4e07\u5186\u3068\u60f3\u5b9a\u3057\u307e\u3059\u3002<\/p>\n<h4>\u4ed5\u8a33\u4f8b\uff08\u501f\u624b\u5074\uff09<\/h4>\n<table>\n<thead>\n<tr>\n<th colspan=\"2\">\u501f\u65b9<\/th>\n<th colspan=\"2\">\u8cb8\u65b9<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>\u4f7f\u7528\u6a29\u8cc7\u7523<\/td>\n<td>1,000\u4e07\u5186<\/td>\n<td>\u30ea\u30fc\u30b9\u8ca0\u50b5<\/td>\n<td>1,000\u4e07\u5186<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u3053\u3053\u3067\u3001\u4f7f\u7528\u6a29\u8cc7\u7523\u306f<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>\u306a\u3069\u306e\u533a\u5206\u79d1\u76ee\u3068\u3057\u3066\u8a08\u4e0a\u3057\u3001\u30ea\u30fc\u30b9\u8ca0\u50b5\u306f\u91d1\u878d\u8ca0\u50b5\u306b\u5206\u985e\u3057\u307e\u3059\u3002<\/p>\n<h3>\u30ea\u30fc\u30b9\u8ca0\u50b5\u306e\u5229\u606f\u3068\u6e1b\u4fa1\u511f\u5374\u306e\u4ed5\u8a33\u4f8b<\/h3>\n<h4>\u5229\u606f\u8cbb\u7528\u306e\u767a\u751f\u6642<\/h4>\n<p>\u4f8b\u3048\u3070\u3001\u5229\u606f\u304c33,333\u5186\u767a\u751f\u3057\u305f\u5834\u5408\u3001\u6c7a\u7b97\u6642\u306b\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u4ed5\u8a33\u3092\u3057\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<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>\u652f\u6255\u5229\u606f<\/td>\n<td>200,000\u5186<\/td>\n<td>\u672a\u6255\u5229\u606f<\/td>\n<td>33,333\u5186<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u203b\u30ea\u30fc\u30b9\u8ca0\u50b5\u306e\u6b8b\u9ad8\u306b\u5bfe\u3057\u3066\u4e00\u5b9a\u306e\u91d1\u5229\u3092\u304b\u3051\u305f\u91d1\u984d\u3092\u8a08\u4e0a\u3002<\/p>\n<h4>\u30ea\u30fc\u30b9\u6599\u652f\u6255\u3044\u6642<\/h4>\n<p>\u6708\u984d20\u4e07\u5186\u3092\u652f\u6255\u3046\u969b\u300133,333\u5186\u3092\u30ea\u30fc\u30b9\u5229\u606f\u8cbb\u7528\u3068\u3057\u3066\u8a8d\u8b58\u3057\u3001\u6b8b\u308a\u306e166,667\u5186\u3092\u30ea\u30fc\u30b9\u8ca0\u50b5\u306e\u5143\u672c\u8fd4\u6e08\u3068\u3057\u3066\u8a08\u4e0a\u3057\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<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>\u30ea\u30fc\u30b9\u8ca0\u50b5<\/td>\n<td>166,667\u5186<\/td>\n<td rowspan=\"2\">\u73fe\u91d1\u9810\u91d1<\/td>\n<td rowspan=\"2\">200,000\u5186<\/td>\n<\/tr>\n<tr>\n<td>\u672a\u6255\u5229\u606f<\/td>\n<td>33,333\u5186<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h4>\u6e1b\u4fa1\u511f\u5374\u8cbb\u306e\u8a08\u4e0a\u6642<\/h4>\n<p><span style=\"background-color: #ffff99;\"><b>IFRS\u7b2c16\u53f7\u3067\u306f\u3001\u501f\u624b\u306f\u30ea\u30fc\u30b9\u5951\u7d04\u306b\u57fa\u3065\u304f\u4f7f\u7528\u6a29\u8cc7\u7523\u3092\u8a8d\u8b58\u3057\u3001\u305d\u306e\u8cc7\u7523\u3092\u30ea\u30fc\u30b9\u671f\u9593\u306b\u308f\u305f\u3063\u3066\u6e1b\u4fa1\u511f\u5374\u3057\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u4f8b\u3048\u3070\u3001\u524d\u63d0\u6761\u4ef6\u3067\u3042\u308b\u30ea\u30fc\u30b9\u6599\u7dcf\u984d\u306e\u73fe\u5728\u4fa1\u50241,000\u4e07\u5186\u3092\u4f7f\u7528\u6a29\u8cc7\u7523\u3068\u3057\u3066\u8a08\u4e0a\u3057\u3001\u30ea\u30fc\u30b9\u671f\u9593\u304c5\u5e74\uff0860\u304b\u6708\uff09\u306e\u5834\u5408\u3001\u76f4\u63a5\u6cd5\u3067\u6e1b\u4fa1\u511f\u5374\u3059\u308b\u3068\u3001\u6708\u6b21\u306e\u6e1b\u4fa1\u511f\u5374\u8cbb\u306f\u4e0b\u8a18\u306e\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<table>\n<thead>\n<tr>\n<th colspan=\"2\">\u501f\u65b9<\/th>\n<th 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