{"id":80857,"date":"2025-03-28T16:33:09","date_gmt":"2025-03-28T07:33:09","guid":{"rendered":"https:\/\/biz.moneyforward.com\/accounting\/basic\/?p=80857"},"modified":"2025-09-04T08:50:46","modified_gmt":"2025-09-03T23:50:46","slug":"ifrs%e7%ac%ac18%e5%8f%b7%e3%80%8c%e8%b2%a1%e5%8b%99%e8%ab%b8%e8%a1%a8%e3%81%ab%e3%81%8a%e3%81%91%e3%82%8b%e8%a1%a8%e7%a4%ba%e5%8f%8a%e3%81%b3%e9%96%8b%e7%a4%ba%e3%80%8d%e3%81%a8%e3%81%af%ef%bc%9f-2","status":"publish","type":"post","link":"https:\/\/biz.moneyforward.com\/accounting\/basic\/80857\/","title":{"rendered":"IFRS\u7b2c15\u53f7\u300c\u9867\u5ba2\u3068\u306e\u5951\u7d04\u304b\u3089\u751f\u3058\u308b\u53ce\u76ca\u300d\u3068\u306f\uff1f5\u30b9\u30c6\u30c3\u30d7\u3092\u308f\u304b\u308a\u3084\u3059\u304f\u89e3\u8aac"},"content":{"rendered":"

IFRS<\/a>\u7b2c15\u53f7\u3068\u306f\u3001\u9867\u5ba2\u3068\u306e\u5951\u7d04\u304b\u3089\u751f\u3058\u308b\u53ce\u76ca\u3092\u3069\u306e\u3088\u3046\u306b\u8a8d\u8b58\u30fb\u8868\u793a\u30fb\u958b\u793a\u3059\u3079\u304d\u304b\u3092\u5b9a\u3081\u305f\u56fd\u969b\u4f1a\u8a08\u57fa\u6e96<\/a>\u3067\u3059\u3002\u8907\u96d1\u306a\u53d6\u5f15\u3084\u88fd\u54c1\u4fdd\u8a3c\u306e\u53d6\u308a\u6271\u3044\u3082\u542b\u3080\u305f\u3081\u3001\u4f01\u696d\u306e\u7d4c\u7406\u62c5\u5f53\u8005\u306f\u9069\u7528\u7bc4\u56f2\u30845\u30b9\u30c6\u30c3\u30d7\u306e\u7406\u89e3\u304c\u6b20\u304b\u305b\u307e\u305b\u3093\u3002\u672c\u8a18\u4e8b\u3067\u306f\u3001\u65e5\u672c\u306e\u53ce\u76ca\u8a8d\u8b58\u57fa\u6e96\u3068\u306e\u9055\u3044\u3092\u4ea4\u3048\u3001IFRS\u7b2c15\u53f7\u306e\u8981\u70b9\u3092\u308f\u304b\u308a\u3084\u3059\u304f\u3054\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/p>\n

<\/div>

IFRS\u7b2c15\u53f7\u300c\u9867\u5ba2\u3068\u306e\u5951\u7d04\u304b\u3089\u751f\u3058\u308b\u53ce\u76ca\u300d\u3068\u306f<\/h2>\n

IFRS\u7b2c15\u53f7\u306f\u3001\u4f01\u696d\u304c\u9867\u5ba2\u3068\u306e\u5951\u7d04\u304b\u3089\u5f97\u308b\u53ce\u76ca\u3092\u3001\u8ca1\u52d9\u8af8\u8868<\/a>\u306b\u3069\u306e\u3088\u3046\u306b\u8a08\u4e0a\u30fb\u958b\u793a\u3059\u308b\u304b\u3092\u5b9a\u3081\u305f\u56fd\u969b\u4f1a\u8a08\u57fa\u6e96\u3067\u3059\u3002<\/b><\/span>\u4e16\u754c\u3067\u7d71\u4e00\u3057\u305f\u53ce\u76ca\u8a8d\u8b58\u65b9\u6cd5\u3092\u5c0e\u5165\u3059\u308b\u3053\u3068\u3067\u3001\u8ca1\u52d9\u60c5\u5831\u306e\u6bd4\u8f03\u53ef\u80fd\u6027\u3092\u9ad8\u3081\u308b\u52b9\u679c\u304c\u671f\u5f85\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n

IFRS\u7b2c15\u53f7\u306e\u76ee\u7684<\/h3>\n

IFRS\u7b2c15\u53f7\u306e\u4e3b\u306a\u76ee\u7684\u306f\u3001\u4f01\u696d\u304c\u9867\u5ba2\u3068\u306e\u5951\u7d04\u3067\u7d04\u675f\u3057\u305f\u8ca1\u7523\u3084\u30b5\u30fc\u30d3\u30b9\u3092\u79fb\u8ee2\u3057\u305f\u969b\u306b\u3001\u5b9f\u969b\u306e\u7d4c\u6e08\u7684\u5b9f\u614b\u306b\u5373\u3057\u3066\u53ce\u76ca\u3092\u8a8d\u8b58\u3067\u304d\u308b\u3088\u3046\u306b\u3059\u308b\u3053\u3068\u3067\u3059\u3002<\/b><\/span><\/p>\n

\u5177\u4f53\u7684\u306b\u306f\u3001\u300c\u4f01\u696d\u306e\u5951\u7d04\u306b\u57fa\u3065\u304f\u5c65\u884c\u7fa9\u52d9\u3092\u3069\u306e\u30bf\u30a4\u30df\u30f3\u30b0\u3067\u3069\u306e\u7a0b\u5ea6\u6e80\u305f\u3057\u305f\u304b\u300d\u3092\u660e\u78ba\u306b\u3057\u3001\u305d\u306e\u5145\u8db3\u306b\u5fdc\u3058\u3066\u53ce\u76ca\u3092\u8a08\u4e0a\u3059\u308b\u30eb\u30fc\u30eb\u3092\u7d71\u4e00\u7684\u306b\u8a2d\u5b9a\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n

\u3053\u308c\u306b\u3088\u3063\u3066\u3001\u53d6\u5f15\u3054\u3068\u306b\u7570\u306a\u308b\u4f1a\u8a08\u51e6\u7406\u304c\u884c\u308f\u308c\u308b\u3068\u3044\u3063\u305f\u4e8b\u614b\u3092\u9632\u304e\u3001\u6295\u8cc7\u5bb6\u3084\u30b9\u30c6\u30fc\u30af\u30db\u30eb\u30c0\u30fc\u304c\u4f01\u696d\u306e\u696d\u7e3e\u3092\u6b63\u78ba\u306b\u6bd4\u8f03\u30fb\u8a55\u4fa1\u3067\u304d\u308b\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n

IFRS\u7b2c15\u53f7\u306e\u9069\u7528\u7bc4\u56f2<\/h3>\n

IFRS\u7b2c15\u53f7\u306f\u3001\u4f01\u696d\u304c\u9867\u5ba2\u3078\u8ca1\u7523\u3084\u30b5\u30fc\u30d3\u30b9\u3092\u63d0\u4f9b\u3057\u3066\u5bfe\u4fa1\u3092\u5f97\u308b\u53d6\u5f15\u5168\u822c\u306b\u9069\u7528\u3055\u308c\u307e\u3059\u3002<\/b><\/span>\u305f\u3060\u3057\u3001\u4fdd\u967a\u5951\u7d04\u3084\u91d1\u878d\u5546\u54c1\u306a\u3069\u3001\u4ed6\u306eIFRS\u57fa\u6e96\u304c\u512a\u5148\u3055\u308c\u308b\u5206\u91ce\u306f\u5bfe\u8c61\u5916\u3067\u3059\u3002<\/p>\n

\u307e\u305f\u3001\u30ed\u30a4\u30e4\u30ea\u30c6\u30a3\u3084\u30e9\u30a4\u30bb\u30f3\u30b9\u53ce\u5165\u3001\u30b5\u30d6\u30b9\u30af\u30ea\u30d7\u30b7\u30e7\u30f3\u30e2\u30c7\u30eb\u306a\u3069\u591a\u69d8\u306a\u53ce\u76ca\u53d6\u5f15\u304cIFRS\u7b2c15\u53f7\u306e\u67a0\u7d44\u307f\u3067\u53d6\u308a\u6271\u308f\u308c\u307e\u3059\u3002<\/p>\n

\u306a\u304a\u300c\u672c\u4eba\uff08\u30d7\u30ea\u30f3\u30b7\u30d1\u30eb\uff09\u300d\u3068\u300c\u4ee3\u7406\u4eba\uff08\u30a8\u30fc\u30b8\u30a7\u30f3\u30c8\uff09\u300d\u306e\u533a\u5206\u304c\u91cd\u8981\u3068\u306a\u308b\u305f\u3081\u3001\u53d6\u5f15\u5f62\u614b\u306b\u5fdc\u3058\u305f\u5224\u65ad\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n

IFRS\u7b2c15\u53f7\u306e\u9069\u7528\u6642\u671f<\/h3>\n

IFRS\u7b2c15\u53f7\u306f\u3001\u8af8\u5916\u56fd\u306b\u304a\u3044\u30662018\u5e741\u67081\u65e5\u4ee5\u964d\u306b\u958b\u59cb\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u304b\u3089\u5f37\u5236\u9069\u7528\u3055\u308c\u307e\u3057\u305f\u3002<\/b><\/span>\u305f\u3060\u3057\u3001\u65e5\u672c\u56fd\u5185\u3067\u306fIFRS\u306f\u4efb\u610f\u9069\u7528\u3068\u3057\u3066\u6271\u308f\u308c\u3066\u3044\u305f\u305f\u3081\u3001\u9069\u7528\u3059\u308b\u304b\u3069\u3046\u304b\u306f\u4f01\u696d\u306e\u5224\u65ad\u306b\u59d4\u306d\u3089\u308c\u3066\u3044\u307e\u3057\u305f\u3002<\/p>\n

\u4e00\u65b9\u3001\u65e5\u672c\u3067\u306f\u3001\u53ce\u76ca\u8a8d\u8b58\u57fa\u6e96\u304c2021\u5e744\u67081\u65e5\u4ee5\u964d\u958b\u59cb\u3057\u305f\u4e8b\u696d\u5e74\u5ea6\u304b\u3089\u5f37\u5236\u9069\u7528\u3055\u308c\u3066\u304a\u308a\u3001IFRS\u7b2c15\u53f7\u3068\u306e\u5171\u901a\u70b9\u304c\u591a\u3044\u3053\u3068\u304b\u3089\u3001\u65e9\u671f\u306b\u5c0e\u5165\u3092\u691c\u8a0e\u3059\u308b\u3068\u56fd\u969b\u7684\u306a\u6bd4\u8f03\u3084M&A\u306a\u3069\u306e\u53d6\u5f15\u6642\u306b\u5f79\u7acb\u3064\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n

IFRS\u7b2c15\u53f7\u3068\u65e5\u672c\u306e\u53ce\u76ca\u8a8d\u8b58\u57fa\u6e96\u306e\u9055\u3044<\/h2>\n

IFRS\u7b2c15\u53f7\u3068\u65e5\u672c\u306e\u53ce\u76ca\u8a8d\u8b58\u57fa\u6e96\uff08\u4f01\u696d\u4f1a\u8a08<\/a>\u57fa\u6e96\u7b2c29\u53f7\uff09\u306f\u3001\u57fa\u672c\u7684\u306a\u8003\u3048\u65b9\u304c\u5171\u901a\u3057\u3066\u3044\u307e\u3059\u304c\u3001\u7d30\u90e8\u3067\u9055\u3044\u304c\u751f\u3058\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n

\u4f8b\u3048\u3070\u3001\u53ce\u76ca\u8a8d\u8b58\u306e\u300c5\u30b9\u30c6\u30c3\u30d7\u300d\u3084\u5951\u7d04\u5909\u66f4\u6642\u306e\u51e6\u7406\u65b9\u6cd5\u306f\u5171\u901a\u70b9\u304c\u3042\u308b\u4e00\u65b9\u3067\u3001\u5b9f\u52d9\u4e0a\u306e\u6307\u91dd\u3084\u958b\u793a\u8981\u4ef6\u306b\u306f\u9055\u3044\u304c\u5b58\u5728\u3057\u307e\u3059\u3002<\/b><\/span><\/p>\n

\u307e\u305f\u3001\u65e5\u672c\u57fa\u6e96\u3067\u306f\u7279\u5b9a\u306e\u53d6\u5f15\u6163\u884c\u3092\u8003\u616e\u3057\u305f\u4f8b\u5916\u898f\u5b9a\u304c\u3042\u308b\u5834\u5408\u3082\u3042\u308b\u305f\u3081\u3001\u6d77\u5916\u3067\u306e\u53d6\u5f15\u304c\u591a\u3044\u4f01\u696d\u306fIFRS\u7b2c15\u53f7\u3092\u3088\u308a\u53b3\u5bc6\u306b\u9069\u7528\u3059\u308b\u3053\u3068\u3067\u56fd\u969b\u6bd4\u8f03\u306e\u9762\u3067\u5229\u70b9\u3092\u5f97\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n

IFRS\u7b2c15\u53f7\u306b\u304a\u3051\u308b\u53ce\u76ca\u8a8d\u8b58\u306e5\u30b9\u30c6\u30c3\u30d7<\/h2>\n

IFRS\u7b2c15\u53f7\u3067\u306f\u3001\u53ce\u76ca\u3092\u8a8d\u8b58\u3059\u308b\u307e\u3067\u306e\u30d7\u30ed\u30bb\u30b9\u304c5\u3064\u306e\u30b9\u30c6\u30c3\u30d7\u306b\u5206\u3051\u3089\u308c\u3066\u3044\u307e\u3059\u3002\u4ee5\u4e0b\u306e\u30b9\u30c6\u30c3\u30d7\u3092\u8e0f\u3080\u3053\u3068\u3067\u3001\u53ce\u76ca\u8a8d\u8b58\u306e\u30bf\u30a4\u30df\u30f3\u30b0\u3084\u91d1\u984d\u304c\u7d71\u4e00\u3055\u308c\u305f\u5f62\u3067\u7b97\u5b9a\u3055\u308c\u307e\u3059\u3002<\/p>\n

\u30b9\u30c6\u30c3\u30d71 \u9867\u5ba2\u3068\u306e\u5951\u7d04\u3092\u8b58\u5225\u3059\u308b<\/h3>\n

\u6700\u521d\u306b\u884c\u3046\u306e\u306f\u3001\u4f01\u696d\u304c\u9867\u5ba2\u3068\u306e\u9593\u306b\u7de0\u7d50\u3057\u305f\u5951\u7d04\u3092\u660e\u78ba\u306b\u8a8d\u8b58\u3059\u308b\u3053\u3068\u3067\u3059\u3002<\/b><\/span>\u5951\u7d04\u3068\u306f\u3001\u4f01\u696d\u3068\u9867\u5ba2\u306e\u9593\u3067\u3001\u8ca1\u3084\u30b5\u30fc\u30d3\u30b9\u3092\u63d0\u4f9b\u3059\u308b\u3053\u3068\u3068\u3001\u305d\u306e\u5bfe\u4fa1\u3068\u3057\u3066\u652f\u6255\u3044\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u6cd5\u7684\u306b\u62d8\u675f\u529b\u306e\u3042\u308b\u5f62\u3067\u5408\u610f\u3055\u308c\u3066\u3044\u308b\u72b6\u614b\u3092\u6307\u3057\u307e\u3059\u3002\u53e3\u982d\u3084\u6163\u7fd2\u7684\u306a\u5951\u7d04\u3082\u542b\u307e\u308c\u308b\u305f\u3081\u3001\u5fc5\u305a\u3057\u3082\u5951\u7d04\u66f8\u3092\u7de0\u7d50\u3059\u308b\u5fc5\u8981\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n

\u305f\u3060\u3057\u3001\u91d1\u984d\u3084\u5951\u7d04\u5909\u66f4\u306e\u6761\u4ef6\u306a\u3069\u3092\u6b63\u78ba\u306b\u628a\u63e1\u3059\u308b\u305f\u3081\u3001\u6975\u529b\u5951\u7d04\u5185\u5bb9\u306f\u6587\u66f8\u5316\u3059\u308b\u3053\u3068\u304c\u671b\u307e\u3057\u3044\u3067\u3059\u3002<\/p>\n

\u30b9\u30c6\u30c3\u30d72 \u5951\u7d04\u306b\u304a\u3051\u308b\u5c65\u884c\u7fa9\u52d9\u3092\u8b58\u5225\u3059\u308b<\/h3>\n

\u6b21\u306b\u3001\u5951\u7d04\u306e\u4e2d\u3067\u4f01\u696d\u304c\u9867\u5ba2\u306b\u5bfe\u3057\u3066\u884c\u3046\u300c\u5c65\u884c\u7fa9\u52d9\u300d\u3092\u6d17\u3044\u51fa\u3057\u307e\u3059\u3002<\/b><\/span>\u5c65\u884c\u7fa9\u52d9\u3068\u306f\u3001\u8ca1\u3084\u30b5\u30fc\u30d3\u30b9\u3092\u63d0\u4f9b\u3059\u308b\u3068\u3044\u3046\u7d04\u675f\u3092\u5b88\u308b\u3053\u3068\u3067\u3059\u3002\u4f8b\u3048\u3070\u3001\u88fd\u54c1\u306e\u8ca9\u58f2\u3060\u3051\u3067\u306a\u304f\u3001\u30bb\u30c3\u30c8\u30a2\u30c3\u30d7\u3084\u30a2\u30d5\u30bf\u30fc\u30b5\u30fc\u30d3\u30b9\u306a\u3069\u304c\u542b\u307e\u308c\u308b\u5834\u5408\u3001\u5225\u3005\u306e\u5c65\u884c\u7fa9\u52d9\u3068\u3057\u3066\u8b58\u5225\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u3053\u308c\u306b\u3088\u308a\u3001\u8907\u6570\u306e\u8ca1\u3084\u30b5\u30fc\u30d3\u30b9\u304c\u542b\u307e\u308c\u308b\u5951\u7d04\u3067\u3082\u3001\u305d\u308c\u305e\u308c\u72ec\u7acb\u3057\u305f\u53ce\u76ca\u8a8d\u8b58\u304c\u53ef\u80fd\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n

\u30b9\u30c6\u30c3\u30d73 \u53d6\u5f15\u4fa1\u683c\u3092\u7b97\u5b9a\u3059\u308b<\/h3>\n

\u5951\u7d04\u5168\u4f53\u3067\u4f01\u696d\u304c\u7372\u5f97\u3059\u308b\u3068\u898b\u8fbc\u307e\u308c\u308b\u300c\u53d6\u5f15\u4fa1\u683c\u300d\u3092\u7b97\u51fa\u3057\u307e\u3059\u3002<\/b><\/span>\u53d6\u5f15\u4fa1\u683c\u306f\u3001\u56fa\u5b9a\u984d\u3060\u3051\u3067\u306a\u304f\u3001\u53ef\u5909\u5bfe\u4fa1\uff08\u8ca9\u58f2\u30ea\u30d9\u30fc\u30c8\u3084\u30dc\u30fc\u30ca\u30b9\u7b49\uff09\u3092\u542b\u3080\u5834\u5408\u3082\u3042\u308a\u3001\u78ba\u5b9f\u6027\u3084\u5b9f\u7e3e\u306a\u3069\u3092\u8e0f\u307e\u3048\u3066\u898b\u7a4d\u3082\u308a\u3092\u884c\u3044\u307e\u3059\u3002<\/p>\n

\u307e\u305f\u3001\u652f\u6255\u3044\u6761\u4ef6\u304c\u8907\u6570\u5e74\u306b\u308f\u305f\u308b\u5834\u5408\u306b\u306f\u3001\u5272\u5f15\u8a08\u7b97\u3092\u901a\u3058\u3066\u73fe\u5728\u4fa1\u5024\u3067\u8a55\u4fa1\u3059\u308b\u3053\u3068\u3082\u6c42\u3081\u3089\u308c\u307e\u3059\u3002\u53d6\u5f15\u4fa1\u683c\u306e\u898b\u7a4d\u3082\u308a\u306f\u3001\u5f8c\u306e\u5c65\u884c\u7fa9\u52d9\u914d\u5206\u306b\u5927\u304d\u304f\u5f71\u97ff\u3057\u307e\u3059\u3002<\/p>\n

\u30b9\u30c6\u30c3\u30d74 \u53d6\u5f15\u4fa1\u683c\u3092\u5951\u7d04\u306e\u5c65\u884c\u7fa9\u52d9\u306b\u914d\u5206\u3059\u308b<\/h3>\n

\u53d6\u5f15\u4fa1\u683c\u304c\u78ba\u5b9a\u3057\u305f\u3089\u3001\u30b9\u30c6\u30c3\u30d72\u3067\u8b58\u5225\u3057\u305f\u5c65\u884c\u7fa9\u52d9\u306b\u5bfe\u3057\u3066\u53d6\u5f15\u4fa1\u683c\u3092\u914d\u5206\u3057\u307e\u3059\u3002<\/b><\/span>\u914d\u5206\u306f\u3001\u500b\u3005\u306e\u8ca1\u3084\u30b5\u30fc\u30d3\u30b9\u306e\u300c\u5358\u72ec\u8ca9\u58f2\u4fa1\u683c\u300d\u3092\u57fa\u6e96\u306b\u884c\u3046\u306e\u304c\u539f\u5247\u3067\u3059\u3002<\/p>\n

\u3082\u3057\u5358\u72ec\u8ca9\u58f2\u4fa1\u683c\u3092\u76f4\u63a5\u7b97\u5b9a\u3067\u304d\u306a\u3044\u5834\u5408\u306f\u3001\u5e02\u5834\u4fa1\u683c\u3084\u30b3\u30b9\u30c8\u30d7\u30e9\u30b9\u6cd5\u306a\u3069\u306e\u63a8\u5b9a\u65b9\u6cd5\u3092\u4f7f\u7528\u3057\u3066\u5408\u7406\u7684\u306b\u7b97\u5b9a\u3057\u307e\u3059\u3002\u3053\u308c\u306b\u3088\u3063\u3066\u3001\u8907\u6570\u306e\u8981\u7d20\u304c\u542b\u307e\u308c\u308b\u5951\u7d04\u3067\u3082\u3001\u305d\u308c\u305e\u308c\u306e\u8981\u7d20\u304c\u9069\u5207\u306b\u8a55\u4fa1\u3055\u308c\u3001\u53ce\u76ca\u306e\u8a08\u4e0a\u3092\u884c\u3046\u3053\u3068\u304c\u53ef\u80fd\u3067\u3059\u3002<\/p>\n

\u30b9\u30c6\u30c3\u30d75 \u5c65\u884c\u7fa9\u52d9\u306e\u5145\u8db3\u6642\uff08\u53c8\u306f\u5145\u8db3\u3059\u308b\u306b\u3064\u308c\u3066\uff09\u53ce\u76ca\u3092\u8a8d\u8b58\u3059\u308b<\/h3>\n

\u6700\u5f8c\u306b\u3001\u5404\u5c65\u884c\u7fa9\u52d9\u3092\u4f01\u696d\u304c\u679c\u305f\u3057\u305f\u30bf\u30a4\u30df\u30f3\u30b0\u3001\u3042\u308b\u3044\u306f\u4e00\u5b9a\u671f\u9593\u306b\u308f\u305f\u3063\u3066\u5f90\u3005\u306b\u5145\u8db3\u3057\u3066\u3044\u304f\u306a\u3069\u30b1\u30fc\u30b9\u306b\u5fdc\u3058\u3066\u3001\u53ce\u76ca\u3092\u8a8d\u8b58\u3057\u307e\u3059\u3002<\/b><\/span><\/p>\n

\u4e00\u822c\u7684\u306b\u306f\u3001\u9867\u5ba2\u304c\u8ca1\u3084\u30b5\u30fc\u30d3\u30b9\u3092\u7372\u5f97\u3057\u305f\u6642\u70b9\u304c\u8a72\u5f53\u3057\u307e\u3059\u304c\u3001\u30b5\u30fc\u30d3\u30b9\u63d0\u4f9b\u306e\u3088\u3046\u306b\u6bb5\u968e\u7684\u306b\u6210\u679c\u304c\u6d88\u8cbb\u3055\u308c\u308b\u5834\u5408\u306f\u671f\u9593\u306b\u308f\u305f\u3063\u3066\u53ce\u76ca\u3092\u8a8d\u8b58\u3059\u308b\u3053\u3068\u3082\u53ef\u80fd\u3067\u3059\u3002<\/p>\n

\u3053\u308c\u3089\u306e\u5224\u65ad\u306b\u306f\u5951\u7d04\u6761\u4ef6\u3084\u5b9f\u52d9\u4e0a\u306e\u7ba1\u7406\u65b9\u6cd5\u304c\u53cd\u6620\u3055\u308c\u308b\u305f\u3081\u3001\u8aa4\u308a\u306e\u306a\u3044\u8a18\u9332\u3068\u30e2\u30cb\u30bf\u30ea\u30f3\u30b0\u304c\u91cd\u8981\u3067\u3059\u3002<\/p>\n

IFRS\u7b2c15\u53f7\u3092\u9069\u7528\u3059\u308b\u3068\u304d\u306e\u6ce8\u610f\u70b9<\/h2>\n

IFRS\u7b2c15\u53f7\u3092\u5c0e\u5165\u3059\u308b\u969b\u306f\u3001\u88fd\u54c1\u4fdd\u8a3c\u3084\u672c\u4eba\u30fb\u4ee3\u7406\u4eba\u306e\u5224\u65ad\u306a\u3069\u306b\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002\u4ee5\u4e0b\u3067\u306f\u3001\u4ee3\u8868\u7684\u306a\u6ce8\u610f\u70b9\u3092\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/p>\n

\u88fd\u54c1\u4fdd\u8a3c\u304c\u5c65\u884c\u7fa9\u52d9\u306b\u8a72\u5f53\u3059\u308b\u304b\u5224\u65ad\u304c\u5fc5\u8981<\/h3>\n

\u88fd\u54c1\u4fdd\u8a3c\u306b\u306f\u3001\u6cd5\u7684\u7fa9\u52d9\u306b\u3088\u308b\u6700\u4f4e\u9650\u306e\u4fdd\u8a3c\u3068\u3001\u5ef6\u9577\u4fdd\u8a3c\u3084\u4fdd\u8a3c\u5185\u5bb9\u306e\u8ffd\u52a0\u306a\u3069\u5e45\u5e83\u3044\u5f62\u614b\u304c\u3042\u308a\u307e\u3059\u3002IFRS\u7b2c15\u53f7\u3067\u306f\u3001\u4fdd\u8a3c\u304c\u300c\u8ffd\u52a0\u306e\u30b5\u30fc\u30d3\u30b9\u300d\u3068\u3057\u3066\u5c65\u884c\u7fa9\u52d9\u306b\u8a72\u5f53\u3059\u308b\u5834\u5408\u306f\u3001\u53d6\u5f15\u4fa1\u683c\u3092\u4fdd\u8a3c\u30b5\u30fc\u30d3\u30b9\u90e8\u5206\u306b\u914d\u5206\u3057\u3066\u53ce\u76ca\u3092\u8a8d\u8b58\u3057\u307e\u3059\u3002<\/b><\/span><\/p>\n

\u4e00\u65b9\u3001\u901a\u5e38\u306e\u54c1\u8cea\u4fdd\u8a3c\u7a0b\u5ea6\u306a\u3089\u5c65\u884c\u7fa9\u52d9\u3068\u306f\u307f\u306a\u3055\u305a\u3001\u8cbb\u7528\u51e6\u7406\u3059\u308b\u30b1\u30fc\u30b9\u304c\u591a\u3044\u3067\u3059\u3002\u4f01\u696d\u306f\u5951\u7d04\u5185\u5bb9\u3092\u7cbe\u67fb\u3057\u3066\u3001\u4fdd\u8a3c\u304c\u3069\u306e\u3088\u3046\u306a\u4f4d\u7f6e\u3065\u3051\u304b\u3092\u898b\u6975\u3081\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n

\u672c\u4eba\u30fb\u4ee3\u7406\u4eba\u306e\u5224\u65ad\u304c\u5fc5\u8981<\/h3>\n

IFRS\u7b2c15\u53f7\u3067\u306f\u3001\u4f01\u696d\u304c\u53d6\u5f15\u306b\u304a\u3044\u3066\u8ca1\u3084\u30b5\u30fc\u30d3\u30b9\u3092\u300c\u672c\u4eba\uff08\u30d7\u30ea\u30f3\u30b7\u30d1\u30eb\uff09\u300d\u3068\u3057\u3066\u63d0\u4f9b\u3057\u3066\u3044\u308b\u306e\u304b\u3001\u305d\u308c\u3068\u3082\u300c\u4ee3\u7406\u4eba\uff08\u30a8\u30fc\u30b8\u30a7\u30f3\u30c8\uff09\u300d\u3068\u3057\u3066\u4ef2\u4ecb\u3057\u3066\u3044\u308b\u306e\u304b\u3092\u5224\u65ad\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/b><\/span><\/p>\n

\u672c\u4eba\u306e\u5834\u5408\u306f\u7dcf\u984d\u3067\u53ce\u76ca\u3092\u8a8d\u8b58\u3057\u3001\u4ee3\u7406\u4eba\u306e\u5834\u5408\u306f\u30de\u30fc\u30b8\u30f3\uff08\u624b\u6570\u6599\uff09\u90e8\u5206\u306e\u307f\u3092\u53ce\u76ca\u3068\u3057\u3066\u8a08\u4e0a\u3057\u307e\u3059\u3002\u3053\u306e\u5224\u65ad\u306f\u5951\u7d04\u66f8\u3084\u53d6\u5f15\u306e\u5b9f\u614b\u3092\u8e0f\u307e\u3048\u3001\u8ab0\u304c\u30ea\u30b9\u30af\u3084\u30b3\u30f3\u30c8\u30ed\u30fc\u30eb\u3092\u8ca0\u62c5\u3057\u3066\u3044\u308b\u304b\u306b\u3088\u3063\u3066\u5909\u308f\u308a\u307e\u3059\u3002<\/p>\n

IFRS\u7b2c15\u53f7\u306e\u539f\u6587\u30fb\u65e5\u672c\u8a9e\u8a33\u306e\u5165\u624b\u65b9\u6cd5<\/h2>\n

IFRS\u7b2c15\u53f7\u306e\u539f\u6587\u306f\u3001IFRS\u8ca1\u56e3\u306e\u516c\u5f0fWeb\u30b5\u30a4\u30c8\u3067\u516c\u958b\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/b><\/span>\u82f1\u8a9e\u7248\u306e\u57fa\u6e96\u672c\u6587\u306b\u52a0\u3048\u3001\u89e3\u91c8\u6307\u91dd\u3084\u9069\u7528\u4f8b\u3082\u53c2\u7167\u53ef\u80fd\u3067\u3059\u3002<\/p>\n

\u65e5\u672c\u8a9e\u8a33\u306b\u3064\u3044\u3066\u306f\u3001\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u59d4\u54e1\u4f1a<\/a>\u3084\u8ca1\u52d9\u4f1a\u8a08<\/a>\u57fa\u6e96\u6a5f\u69cb\u3001\u3042\u308b\u3044\u306f\u5927\u624b\u76e3\u67fb\u6cd5\u4eba\u304c\u7ffb\u8a33\u30fb\u89e3\u8aac\u66f8\u3092\u63d0\u4f9b\u3057\u3066\u3044\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002\u65b0\u3057\u3044\u89e3\u91c8\u3084\u30ac\u30a4\u30c0\u30f3\u30b9\u304c\u968f\u6642\u8ffd\u52a0\u3055\u308c\u308b\u3053\u3068\u3082\u3042\u308b\u305f\u3081\u3001\u5b9a\u671f\u7684\u306b\u30b5\u30a4\u30c8\u3092\u30c1\u30a7\u30c3\u30af\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n

\u53c2\u8003\uff1a
\nIFRS 15 Revenue from Contracts with Customers\uff5cIFRS<\/a>
\nIFRS\/IFRIC\u539f\u6587\u30fb\u65e5\u672c\u8a9e\u8a33\uff5c\u65e5\u672c\u516c\u8a8d\u4f1a\u8a08\u58eb\u5354\u4f1a<\/a><\/p>\n

\u9069\u5207\u306a\u53ce\u76ca\u8a8d\u8b58\u3067\u4f01\u696d\u7d4c\u55b6\u3092\u5f37\u5316\u3057\u3088\u3046<\/h2>\n

IFRS\u7b2c15\u53f7\u306f\u3001\u4f01\u696d\u304c\u9867\u5ba2\u3068\u306e\u5951\u7d04\u3092\u901a\u3058\u3066\u5f97\u308b\u53ce\u76ca\u3092\u5b9f\u614b\u306b\u6cbf\u3063\u305f\u5f62\u3067\u6b63\u78ba\u306b\u8a8d\u8b58\u3057\u3001\u900f\u660e\u6027\u306e\u9ad8\u3044\u8ca1\u52d9\u5831\u544a\u3092\u884c\u3046\u305f\u3081\u306e\u57fa\u6e96\u3067\u3059\u3002\u65e5\u672c\u306e\u53ce\u76ca\u8a8d\u8b58\u57fa\u6e96\u3068\u3082\u5171\u901a\u70b9\u304c\u591a\u3044\u4e00\u65b9\u3067\u3001\u88fd\u54c1\u4fdd\u8a3c\u3084\u672c\u4eba\u30fb\u4ee3\u7406\u4eba\u5224\u65ad\u306a\u3069\u3001\u7d30\u5fc3\u306e\u6ce8\u610f\u3092\u6255\u3044\u306a\u304c\u3089\u5b9f\u52d9\u3092\u884c\u3046\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n

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