{"id":80839,"date":"2025-03-28T15:53:53","date_gmt":"2025-03-28T06:53:53","guid":{"rendered":"https:\/\/biz.moneyforward.com\/accounting\/basic\/?p=80839"},"modified":"2026-04-22T15:46:59","modified_gmt":"2026-04-22T06:46:59","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-2-3","status":"publish","type":"post","link":"https:\/\/biz.moneyforward.com\/accounting\/basic\/80839\/","title":{"rendered":"IFRS\u306b\u304a\u3051\u308b\u8cc7\u7523\u9664\u53bb\u50b5\u52d9\u3068\u306f\uff1f\u65e5\u672c\u57fa\u6e96\u3068\u306e\u9055\u3044\u3084\u4ed5\u8a33\u3001\u5272\u5f15\u7387\u306a\u3069\u3092\u89e3\u8aac"},"content":{"rendered":"<p><a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/45415\/\" data-internallinksmanager029f6b8e52c=\"114\" title=\"\u8cc7\u7523\u9664\u53bb\u50b5\u52d9\">\u8cc7\u7523\u9664\u53bb\u50b5\u52d9<\/a>\u3068\u306f\u3001<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>\u3092\u53d6\u5f97\u3059\u308b\u969b\u3001\u5c06\u6765\u9664\u53bb\u3059\u308b\u3068\u304d\u306b\u898b\u8fbc\u307e\u308c\u308b\u8cbb\u7528\u3092\u898b\u7a4d\u3082\u308a\u3001\u8a08\u4e0a\u3059\u308b\u3053\u3068\u3067\u3059\u3002\u8cc7\u7523\u9664\u53bb\u50b5\u52d9\u306f<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/21688\/\" data-internallinksmanager029f6b8e52c=\"338\" title=\"\u8ca1\u52d9\u8af8\u8868\">\u8ca1\u52d9\u8af8\u8868<\/a>\u306b\u53cd\u6620\u3055\u308c\u308b\u9805\u76ee\u3067\u3059\u304c\u3001\u4e3b\u306bEU\u3067\u7528\u3044\u3089\u308c\u3066\u3044\u308b<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/75\/\" data-internallinksmanager029f6b8e52c=\"269\" title=\"\u4f1a\u8a08\u57fa\u6e96\">\u4f1a\u8a08\u57fa\u6e96<\/a>\u300c<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/75\/\" data-internallinksmanager029f6b8e52c=\"441\" title=\"IFRS\">IFRS<\/a>\u300d\u3067\u3082\u540c\u69d8\u306a\u306e\u3067\u3057\u3087\u3046\u304b\u3002<\/p>\n<p>\u4eca\u56de\u306f\u3001IFRS\u306b\u304a\u3051\u308b\u8cc7\u7523\u9664\u53bb\u50b5\u52d9\u306e\u6271\u3044\u306b\u3064\u3044\u3066\u8a73\u3057\u304f\u3054\u7d39\u4ecb\u3057\u307e\u3059\u3002\u3053\u306e\u6a5f\u4f1a\u306b\u65e5\u672c\u3068\u6d77\u5916\u306e\u4f1a\u8a08\u57fa\u6e96\u306b\u3064\u3044\u3066\u898b\u76f4\u3057\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<div id=\"post-below-intro\"><\/div><h2>IFRS\u306b\u304a\u3051\u308b\u8cc7\u7523\u9664\u53bb\u50b5\u52d9\u3068\u306f<\/h2>\n<p>IFRS\u306b\u304a\u3051\u308b\u8cc7\u7523\u9664\u53bb\u50b5\u52d9\u306e\u6271\u3044\u306b\u3064\u3044\u3066\u78ba\u8a8d\u3057\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3>IFRS\uff08\u56fd\u969b\u8ca1\u52d9\u5831\u544a\u57fa\u6e96\uff09\u3068\u306f<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u56fd\u969b\u8ca1\u52d9\u5831\u544a\u57fa\u6e96\u300cIFRS\uff08International Financial Reporting Standards\uff09\u300d\u3068\u306f\u3001\u82f1\u56fd\u3092\u62e0\u70b9\u3068\u3059\u308b\u56e3\u4f53\u300cIASB\uff08International Accounting Standards Board\uff09\u300d\u304c\u5236\u5b9a\u3057\u305f<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/75\/\" data-internallinksmanager029f6b8e52c=\"93\" title=\"\u56fd\u969b\u4f1a\u8a08\u57fa\u6e96\">\u56fd\u969b\u4f1a\u8a08\u57fa\u6e96<\/a>\u3067\u3059\u3002<\/b><\/span><\/p>\n<p>\u65e5\u672c\u306b\u3082\u72ec\u81ea\u306e\u4f1a\u8a08\u57fa\u6e96\u304c\u3042\u308a\u307e\u3059\u304c\u3001EU\u306e\u4f01\u696d\u3068\u53d6\u5f15\u3059\u308b\u969b\u306fIFRS\u3092\u7528\u3044\u308b\u3053\u3068\u304c\u6c42\u3081\u3089\u308c\u308b\u305f\u3081\u3001\u65e5\u672c\u4f01\u696d\u3067\u3082IFRS\u3092\u63a1\u7528\u3059\u308b\u3068\u3053\u308d\u304c\u5897\u3048\u3066\u3044\u307e\u3059\u3002<\/p>\n<h3>\u8cc7\u7523\u9664\u53bb\u50b5\u52d9\u306f\u6709\u5f62\u56fa\u5b9a\u8cc7\u7523\u306e\u9664\u53bb\u3084\u539f\u72b6\u56de\u5fa9\u306b\u95a2\u3059\u308b\u7fa9\u52d9\u306e\u3053\u3068<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u8cc7\u7523\u9664\u53bb\u50b5\u52d9\u3068\u306f\u3001\u6709\u5f62\u56fa\u5b9a\u8cc7\u7523\u3092\u5c06\u6765\u9664\u53bb\u3059\u308b\u5834\u5408\u306b\u5fc5\u8981\u306b\u306a\u308b\u3068\u601d\u308f\u308c\u308b\u8cbb\u7528\u3092\u4e8b\u524d\u306b\u8a08\u4e0a\u3059\u308b\u3082\u306e\u3067\u3059\u3002<\/b><\/span><a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/173\/\" data-internallinksmanager029f6b8e52c=\"224\" title=\"\u8cb8\u501f\u5bfe\u7167\u8868\">\u8cb8\u501f\u5bfe\u7167\u8868<\/a>\u306e\u8ca0\u50b5\u306b\u3042\u305f\u308a\u3001\u5c06\u6765\u767a\u751f\u3059\u308b\u53ef\u80fd\u6027\u304c\u9ad8\u3044\u305f\u3081\u3001\u4e0a\u5834\u4f01\u696d\u306a\u3069\u306f\u958b\u793a\u304c\u6c42\u3081\u3089\u308c\u307e\u3059\u3002<\/p>\n<p>\u8cc7\u7523\u9664\u53bb\u50b5\u52d9\u306b\u3042\u305f\u308b\u9664\u53bb\u8cbb\u7528\u306b\u306f\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u3082\u306e\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list summary-box__list\">\n<li>\u5b9a\u671f\u501f\u5730\u6a29\u5951\u7d04\u306e\u571f\u5730\u306b\u5efa\u3066\u3066\u3044\u305f\u5efa\u7269\u3092\u9664\u53bb\u3057\u66f4\u5730\u306b\u623b\u3059\u305f\u3081\u306e\u8cbb\u7528<\/li>\n<li>\u501f\u308a\u3066\u3044\u308b\u5e97\u8217\u3092\u539f\u72b6\u56de\u5fa9\u3059\u308b\u305f\u3081\u306e\u8cbb\u7528<\/li>\n<\/ul>\n<\/div>\n<p>\u306a\u304a\u3001IFRS\u3067\u306f\u3001\u6cd5\u5b9a\u50b5\u52d9\u304a\u3088\u3073\u63a8\u5b9a\u7684\u50b5\u52d9\u304c\u8cc7\u7523\u9664\u53bb\u50b5\u52d9\u306e\u7bc4\u56f2\u306b\u306a\u308a\u307e\u3059\u3002\u6709\u5f62\u56fa\u5b9a\u8cc7\u7523\u306e\u5229\u7528\u7d42\u4e86\u3001\u8ee2\u7528\u306a\u3069\u306e\u5834\u5408\u306f\u8cc7\u7523\u9664\u53bb\u50b5\u52d9\u306b\u306f\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u307e\u305f\u3001\u8cc7\u7523\u9664\u53bb\u50b5\u52d9\u306b\u3042\u305f\u308b\u8cbb\u7528\u3067\u3082\u3001\u9664\u53bb\u8cbb\u7528\u306e\u6b63\u5f53\u306a\u898b\u7a4d\u3082\u308a\u304c\u3067\u304d\u3066\u3044\u306a\u3044\u5834\u5408\u3001\u8a08\u4e0a\u306f\u4e0d\u8981\u3067\u3059\u3002\u305f\u3060\u3057\u3001\u8cc7\u7523\u9664\u53bb\u50b5\u52d9\u3092\u8a08\u4e0a\u3057\u3066\u3044\u306a\u3044\u65e8\u3092\u8ca1\u52d9\u8af8\u8868\u306b\u8a18\u8f09\u3057\u3066\u304a\u3044\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<h3>IFRS\u7b2c16\u53f7\u300c\u30ea\u30fc\u30b9\u300d\u3068\u8cc7\u7523\u9664\u53bb\u50b5\u52d9\u306e\u95a2\u4fc2<\/h3>\n<p>IFRS\u306e\u30ea\u30fc\u30b9\u57fa\u6e96\u306b\u3064\u3044\u3066\u3001\u3053\u308c\u307e\u3067\u306f\u300cIAS17\u53f7\u300e\u30ea\u30fc\u30b9\u300f\u300d\u304c\u9069\u7528\u3055\u308c\u3066\u3044\u307e\u3057\u305f\u304c\u30012019\u5e74\u3088\u308a\u300cIFRS\u7b2c16\u53f7\u300e\u30ea\u30fc\u30b9\u300f\u300d\u304c\u5f37\u5236\u7684\u306b\u9069\u7528\u3055\u308c\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3057\u305f\u3002<\/p>\n<p>IAS17\u53f7\u300c\u30ea\u30fc\u30b9\u300d\u3067\u306f\u3001\u300c\u30ea\u30fc\u30b9\u671f\u9593\u304c\u9577\u671f\u306b\u308f\u305f\u308b\u300d\u300c\u6599\u91d1\u304c\u30ea\u30fc\u30b9\u5bfe\u8c61\u8cc7\u7523\u306e\u4fa1\u5024\u3068\u307b\u307c\u540c\u7b49\u3067\u3001\u501f\u308a\u624b\u304c\u30ea\u30fc\u30b9\u5bfe\u8c61\u8cc7\u7523\u3092\u8cfc\u5165\u3057\u305f\u5834\u5408\u3068\u540c\u3058\u3088\u3046\u306a\u7d4c\u6e08\u52b9\u679c\u304c\u3042\u308b\u300d\u5834\u5408\u3001\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u30ea\u30fc\u30b9\u306b\u5206\u985e\u3055\u308c\u3066\u3044\u307e\u3057\u305f\u3002\u3055\u3089\u306b\u3001\u4f1a\u8a08\u4e0a\u3082\u30ea\u30fc\u30b9\u306b\u95a2\u3059\u308b\u8cc7\u7523\u30fb\u8ca0\u50b5\u3092\u8a8d\u8b58\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u305b\u3093\u3067\u3057\u305f\u3002<\/p>\n<p><span style=\"background-color: #ffff99;\"><b>\u3057\u304b\u3057\u3001IFRS16\u53f7\u3067\u306f\u3001\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u30ea\u30fc\u30b9\u3092\u305d\u306e\u4ed6\u306e\u30ea\u30fc\u30b9\u3068\u5206\u985e\u305b\u305a\u3001\u4f7f\u7528\u6a29\u8cc7\u7523\u3001\u3082\u3057\u304f\u306f\u30ea\u30fc\u30b9\u8ca0\u50b5\u3068\u3057\u3066\u8a8d\u8b58\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>IFRS16\u53f7\u3092\u6b63\u3057\u304f\u9069\u7528\u3059\u308b\u305f\u3081\u306b\u306f\u3001\u307e\u305a\u3069\u306e\u53d6\u5f15\u304cIFRS16\u53f7\u300c\u30ea\u30fc\u30b9\u300d\u306b\u8a72\u5f53\u3059\u308b\u306e\u304b\u3092\u5224\u65ad\u3059\u308b\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002<\/p>\n<h2>IFRS\u306b\u304a\u3051\u308b\u8cc7\u7523\u9664\u53bb\u50b5\u52d9\u306e\u4f1a\u8a08\u51e6\u7406\u30fb\u4ed5\u8a33\u65b9\u6cd5<\/h2>\n<p>IFRS16\u53f7\u304c\u9069\u7528\u3055\u308c\u308b\u5834\u5408\u3001\u8cc7\u7523\u9664\u53bb\u50b5\u52d9\u306e\u4f1a\u8a08\u51e6\u7406\u30fb\u4ed5\u8a33\u51e6\u7406\u306b\u3064\u3044\u3066\u78ba\u8a8d\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3>\u30aa\u30f3\u30d0\u30e9\u30f3\u30b9\u51e6\u7406\u3068\u4ed5\u8a33<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u30aa\u30f3\u30d0\u30e9\u30f3\u30b9\u51e6\u7406\u3092\u884c\u3046\u5834\u5408\u3001\u8cc7\u7523\u8a08\u4e0a\u306e\u307f\u306a\u3089\u305a\u3001\u6bce\u6708\u306e\u511f\u5374\u8a08\u7b97\u3084\u5229\u606f\u8a08\u7b97\u304a\u3088\u3073\u305d\u308c\u3089\u306e\u8a08\u4e0a\u304c\u5fc5\u8981\u3067\u3059\u3002<\/b><\/span>\u501f\u308a\u624b\u306b\u306a\u308b\u5834\u5408\u306e\u4ed5\u8a33\u3092\u3054\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/p>\n<h4>\u30ea\u30fc\u30b9\u958b\u59cb\u6642<\/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 rowspan=\"4\">\u4f7f\u7528\u6a29\u8cc7\u7523<\/td>\n<td rowspan=\"4\">\u25cb\u25cb\u5186<\/td>\n<td>\u30ea\u30fc\u30b9\u8ca0\u50b5<\/td>\n<td>\u25cb\u25cb\u5186<\/td>\n<\/tr>\n<tr>\n<td><a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/48712\/\" data-internallinksmanager029f6b8e52c=\"426\" title=\"\u524d\u6255\u8cbb\u7528\">\u524d\u6255\u8cbb\u7528<\/a><\/td>\n<td>\u25cb\u25cb\u5186<\/td>\n<\/tr>\n<tr>\n<td><a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/48133\/\" data-internallinksmanager029f6b8e52c=\"478\" title=\"\u672a\u6255\u91d1\">\u672a\u6255\u91d1<\/a><\/td>\n<td>\u25cb\u25cb\u5186<\/td>\n<\/tr>\n<tr>\n<td><a href=\"https:\/\/biz.moneyforward.com\/words\/1649\/\" data-internallinksmanager029f6b8e52c=\"473\" title=\"\u5f15\u5f53\u91d1\">\u5f15\u5f53\u91d1<\/a><\/td>\n<td>\u25cb\u25cb\u5186<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u300c\u524d\u6255\u8cbb\u7528\u300d\u300c\u672a\u6255\u91d1\u300d\u300c\u5f15\u5f53\u91d1\u300d\u304c\u306a\u3044\u5834\u5408\u306f\u3001\u300c\u4f7f\u7528\u6a29\u8cc7\u7523\u300d\u3068\u300c\u30ea\u30fc\u30b9\u8ca0\u50b5\u300d\u306f\u540c\u984d\u3067\u3059\u3002<\/p>\n<h4>\u4e8b\u5f8c\u6e2c\u5b9a\u6642<\/h4>\n<p>\u5229\u606f\u306e\u8a08\u4e0a\u304c\u884c\u308f\u308c\u308b\u969b\u306e\u4ed5\u8a33\u306f\u4ee5\u4e0b\u306e\u901a\u308a\u3067\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>\u5229\u606f\u8cbb\u7528<\/td>\n<td>\u25cb\u25cb\u5186<\/td>\n<td>\u30ea\u30fc\u30b9\u8ca0\u50b5<\/td>\n<td>\u25cb\u25cb\u5186<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u30ea\u30fc\u30b9\u6599\u306e\u652f\u6255\u3044\u304c\u884c\u308f\u308c\u308b\u969b\u306e\u4ed5\u8a33\u306f\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n<table>\n<thead>\n<tr>\n<th colspan=\"2\">\u501f\u65b9<\/th>\n<th 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