{"id":80862,"date":"2025-03-28T16:58:19","date_gmt":"2025-03-28T07:58:19","guid":{"rendered":"https:\/\/biz.moneyforward.com\/accounting\/basic\/?p=80862"},"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-2-2","status":"publish","type":"post","link":"https:\/\/biz.moneyforward.com\/accounting\/basic\/80862\/","title":{"rendered":"IFRS S1\u53f7\u300c\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u95a2\u9023\u8ca1\u52d9\u60c5\u5831\u306e\u958b\u793a\u306b\u95a2\u3059\u308b\u5168\u822c\u7684\u8981\u6c42\u4e8b\u9805\u300d\u3068\u306f"},"content":{"rendered":"<p><a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/75\/\" data-internallinksmanager029f6b8e52c=\"441\" title=\"IFRS\">IFRS<\/a> S1\u53f7\u306f\u3001\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u95a2\u9023\u8ca1\u52d9\u60c5\u5831\u306e\u958b\u793a\u306b\u95a2\u3059\u308b\u4e8b\u9805\u3092\u5b9a\u3081\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\u4f01\u696d\u304c\u6301\u7d9a\u53ef\u80fd\u6027\u306b\u95a2\u3059\u308b\u30ea\u30b9\u30af\u3084\u6a5f\u4f1a\u3092\u8ca1\u52d9\u5831\u544a\u306b\u9069\u5207\u306b\u53cd\u6620\u3059\u308b\u3053\u3068\u3067\u3001\u6295\u8cc7\u5bb6\u3084\u30b9\u30c6\u30fc\u30af\u30db\u30eb\u30c0\u30fc\u304b\u3089\u4fe1\u983c\u3092\u5f97\u3084\u3059\u304f\u306a\u308a\u307e\u3059\u3002\u672c\u8a18\u4e8b\u3067\u306f\u3001IFRS S1\u53f7\u306e\u6982\u8981\u3084\u9069\u7528\u6642\u671f\u3001S2\u53f7\u3068\u306e\u9055\u3044\u3001\u65e5\u672c\u8a9e\u8a33\u306e\u5165\u624b\u65b9\u6cd5\u306b\u3064\u3044\u3066\u3054\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/p>\n<div id=\"post-below-intro\"><\/div><h2>IFRS S1\u53f7\u300c\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u95a2\u9023\u8ca1\u52d9\u60c5\u5831\u306e\u958b\u793a\u306b\u95a2\u3059\u308b\u5168\u822c\u7684\u8981\u6c42\u4e8b\u9805\u300d\u3068\u306f<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>IFRS S1\u53f7\u3068\u306f\u3001\u8ca1\u52d9\u60c5\u5831\u306e\u3046\u3061\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u95a2\u9023\u306e\u60c5\u5831\u3092\u958b\u793a\u3059\u308b\u969b\u306b\u7528\u3044\u308b\u56fd\u969b\u4f1a\u8a08\u57fa\u6e96\u3067\u3059\u3002<\/b><\/span>\u6295\u8cc7\u5bb6\u3084\u30b9\u30c6\u30fc\u30af\u30db\u30eb\u30c0\u30fc\u304c\u4f01\u696d\u306e\u30ea\u30b9\u30af\u3084\u6a5f\u4f1a\u3092\u6b63\u78ba\u306b\u628a\u63e1\u3067\u304d\u308b\u3088\u3046\u3001\u958b\u793a\u306e\u5168\u822c\u7684\u306a\u6307\u91dd\u3092\u793a\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<h3>IFRS S1\u53f7\u306e\u76ee\u7684<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>IFRS S1\u53f7\u306e\u4e3b\u306a\u76ee\u7684\u306f\u3001\u4f01\u696d\u306e\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u95a2\u9023\u306e\u30d3\u30b8\u30cd\u30b9\u6a5f\u4f1a\u3068\u30ea\u30b9\u30af\u3092\u8ca1\u52d9\u60c5\u5831\u3068\u6574\u5408\u6027\u3092\u4fdd\u3061\u306a\u304c\u3089\u958b\u793a\u3059\u308b\u3053\u3068\u3067\u3059\u3002<\/b><\/span>\u305d\u306e\u4f01\u696d\u304c\u76f4\u9762\u3059\u308b\u74b0\u5883\u30fb\u793e\u4f1a\u30fb\u30ac\u30d0\u30ca\u30f3\u30b9\uff08ESG\uff09\u8981\u7d20\u3092\u542b\u3081\u305f\u30ea\u30b9\u30af\u30fb\u30ea\u30bf\u30fc\u30f3\u3092\u3001\u6295\u8cc7\u5bb6\u3084\u91d1\u878d\u6a5f\u95a2\u306a\u3069\u306e\u30b9\u30c6\u30fc\u30af\u30db\u30eb\u30c0\u30fc\u304c\u6b63\u3057\u304f\u8a55\u4fa1\u3067\u304d\u308b\u3088\u3046\u3001\u60c5\u5831\u306e\u8cea\u3068\u6bd4\u8f03\u53ef\u80fd\u6027\u3092\u9ad8\u3081\u308b\u6307\u91dd\u3092\u793a\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u3053\u308c\u306b\u3088\u308a\u3001\u4f01\u696d\u306f\u9577\u671f\u7684\u306a\u4fa1\u5024\u5275\u9020\u3084\u6301\u7d9a\u53ef\u80fd\u306a\u7d4c\u55b6\u6226\u7565\u3092\u5e83\u304f\u7406\u89e3\u3057\u3066\u3082\u3089\u3044\u3084\u3059\u304f\u306a\u308b\u306e\u3067\u3059\u3002<\/p>\n<h3>IFRS S1\u53f7\u306e\u9069\u7528\u7bc4\u56f2<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>IFRS S1\u53f7\u306e\u9069\u7528\u7bc4\u56f2\u306f\u3001\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u95a2\u9023\u60c5\u5831\u3092\u6295\u8cc7\u5bb6\u306b\u63d0\u4f9b\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u5e83\u7bc4\u306a\u696d\u7a2e\u30fb\u4f01\u696d\u304c\u60f3\u5b9a\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/b><\/span>\u7279\u306b\u3001\u4e0a\u5834\u4f01\u696d\u3084\u30b0\u30ed\u30fc\u30d0\u30eb\u4e8b\u696d\u3092\u5c55\u958b\u3059\u308b\u4f01\u696d\u306f\u3001\u56fd\u5185\u5916\u306e\u6295\u8cc7\u5bb6\u3084\u91d1\u878d\u6a5f\u95a2\u304b\u3089\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u60c5\u5831\u306e\u958b\u793a\u8981\u8acb\u304c\u5f37\u307e\u308b\u305f\u3081\u3001IFRS S1\u53f7\u306e\u9069\u7528\u304c\u671b\u307e\u3057\u3044\u3068\u8003\u3048\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u305f\u3060\u3057\u3001\u4efb\u610f\u9069\u7528\u304b\u5f37\u5236\u9069\u7528\u304b\u306f\u5404\u56fd\u30fb\u5730\u57df\u306e\u898f\u5236\u5f53\u5c40\u304c\u5224\u65ad\u3059\u308b\u305f\u3081\u3001\u5e02\u5834\u306e\u72b6\u6cc1\u3084\u81ea\u793e\u306e\u73fe\u72b6\u3001\u65b9\u91dd\u3092\u8e0f\u307e\u3048\u3066\u5c0e\u5165\u3092\u691c\u8a0e\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<h3>IFRS S1\u53f7\u306e\u9069\u7528\u6642\u671f<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>IFRS S1\u53f7\u306f\u30012023\u5e746\u6708\u306b\u6700\u7d42\u57fa\u6e96\u304c\u516c\u8868\u3055\u308c\u3001\u4f01\u696d\u306b\u3088\u3063\u3066\u306f2024\u5e74\u4ee5\u964d\u306e<a href=\"https:\/\/biz.moneyforward.com\/words\/2254\/\" data-internallinksmanager029f6b8e52c=\"275\" title=\"\u4f1a\u8a08\u671f\u9593\">\u4f1a\u8a08\u671f\u9593<\/a>\u304b\u3089\u9069\u7528\u53ef\u80fd\u3068\u306a\u308a\u307e\u3057\u305f\u3002<\/b><\/span>\u305f\u3060\u3057\u3001\u65e5\u672c\u56fd\u5185\u3067\u306e\u5c0e\u5165\u306f\u7fa9\u52d9\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u91d1\u878d\u5e81\u3084<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>\u306a\u3069\u304c\u691c\u8a0e\u3092\u9032\u3081\u3066\u304a\u308a\u3001\u6700\u7d42\u7684\u306a\u9069\u7528\u6642\u671f\u3084\u7fa9\u52d9\u5316\u306e\u6709\u7121\u306f\u4eca\u5f8c\u306e\u52d5\u5411\u306b\u3088\u3063\u3066\u6c7a\u307e\u308a\u307e\u3059\u3002\u4f01\u696d\u3068\u3057\u3066\u306f\u3001\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u95a2\u9023\u60c5\u5831\u306e\u958b\u793a\u4f53\u5236\u3092\u6574\u3048\u308b\u305f\u3081\u306b\u3001\u65e9\u3081\u306e\u6e96\u5099\u3092\u9032\u3081\u308b\u3053\u3068\u304c\u671b\u307e\u3057\u3044\u3067\u3059\u3002<\/p>\n<h2>IFRS S1\u53f7\u3068S2\u53f7\u306e\u9055\u3044<\/h2>\n<p>IFRS S1\u53f7\u306f\u3001\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u95a2\u9023\u8ca1\u52d9\u60c5\u5831\u5168\u822c\u306b\u95a2\u3059\u308b\u958b\u793a\u8981\u6c42\u4e8b\u9805\u3092\u5b9a\u3081\u305f\u3082\u306e\u3067\u3059\u3002<span style=\"background-color: #ffff99;\"><b>\u4e00\u65b9\u3001IFRS S2\u53f7\u306f\u6c17\u5019\u5909\u52d5\u306b\u7279\u5316\u3057\u3001\u6c17\u5019\u30ea\u30b9\u30af\u3084\u6a5f\u4f1a\u306b\u95a2\u3059\u308b\u958b\u793a\u3092\u3088\u308a\u8a73\u7d30\u306b\u898f\u5b9a\u3057\u3066\u3044\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>S1\u53f7\u304c\u5168\u4f53\u7684\u306a\u57fa\u6e96\u3068\u3057\u3066\u3055\u307e\u3056\u307e\u306aESG\u8981\u7d20\u3092\u7db2\u7f85\u3059\u308b\u306e\u306b\u5bfe\u3057\u3001S2\u53f7\u306fTCFD\uff08\u6c17\u5019\u95a2\u9023\u8ca1\u52d9\u60c5\u5831\u958b\u793a\u30bf\u30b9\u30af\u30d5\u30a9\u30fc\u30b9\uff09\u306e\u8003\u3048\u65b9\u306b\u57fa\u3065\u304d\u3001\u6c17\u5019\u95a2\u9023\u306e\u5177\u4f53\u7684\u60c5\u5831\u3092\u958b\u793a\u3059\u308b\u305f\u3081\u306e\u8981\u4ef6\u3092\u6574\u5099\u3057\u3066\u3044\u308b\u70b9\u304c\u5927\u304d\u306a\u9055\u3044\u3067\u3059\u3002<\/p>\n<h2>IFRS S1\u53f7\u306e\u6982\u5ff5\u7684\u57fa\u790e<\/h2>\n<p>IFRS S1\u53f7\u306e\u6982\u5ff5\u7684\u57fa\u790e\u306f\u3001\u300c\u9069\u6b63\u306a\u8868\u793a\u300d\u300c\u91cd\u8981\u6027\u300d\u300c\u5831\u544a\u4f01\u696d\u300d\u300c\u3064\u306a\u304c\u308a\u306e\u3042\u308b\u60c5\u5831\u300d\u3068\u3044\u30464\u3064\u306e\u8981\u7d20\u304b\u3089\u5f62\u6210\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u4ee5\u4e0b\u3067\u3001\u305d\u308c\u305e\u308c\u306e\u6982\u8981\u3092\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<h3>\u9069\u6b63\u306a\u8868\u793a<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u300c\u9069\u6b63\u306a\u8868\u793a\u300d\u3068\u306f\u3001\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u95a2\u9023\u60c5\u5831\u3092\u8ca1\u52d9\u60c5\u5831\u3068\u6574\u5408\u6027\u3092\u62c5\u4fdd\u3057\u3001\u304b\u3064\u6b63\u78ba\u306b\u958b\u793a\u3059\u308b\u3053\u3068\u3067\u3059\u3002<\/b><\/span>\u4f01\u696d\u306f\u81ea\u793e\u306e\u30ea\u30b9\u30af\u3084\u6a5f\u4f1a\u3092\u8aa4\u308a\u306a\u304f\u53cd\u6620\u3057\u3001<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/21688\/\" data-internallinksmanager029f6b8e52c=\"338\" title=\"\u8ca1\u52d9\u8af8\u8868\">\u8ca1\u52d9\u8af8\u8868<\/a>\u3068\u77db\u76fe\u304c\u306a\u3044\u3088\u3046\u306b\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u307e\u305f\u3001\u6295\u8cc7\u5bb6\u304c\u5408\u7406\u7684\u306a\u6295\u8cc7\u5224\u65ad\u3092\u884c\u3048\u308b\u7a0b\u5ea6\u306b\u5341\u5206\u306a\u60c5\u5831\u91cf\u3092\u78ba\u4fdd\u3059\u308b\u3053\u3068\u304c\u6c42\u3081\u3089\u308c\u307e\u3059\u3002<\/p>\n<h3>\u91cd\u8981\u6027<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u300c\u91cd\u8981\u6027\u300d\u306f\u3001\u60c5\u5831\u304c\u6295\u8cc7\u5bb6\u3084\u30b9\u30c6\u30fc\u30af\u30db\u30eb\u30c0\u30fc\u306e\u610f\u601d\u6c7a\u5b9a\u306b\u5f71\u97ff\u3092\u4e0e\u3048\u308b\u7a0b\u5ea6\u3092\u8868\u3059\u6982\u5ff5\u3067\u3059\u3002<\/b><\/span>IFRS S1\u53f7\u306b\u304a\u3044\u3066\u306f\u3001\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u95a2\u9023\u60c5\u5831\u306e\u4e2d\u3067\u3082\u3001\u7279\u306b\u8ca1\u52d9\u72b6\u6cc1\u3084\u5c06\u6765\u306e\u30ad\u30e3\u30c3\u30b7\u30e5\u30fb\u30d5\u30ed\u30fc\u306b\u5927\u304d\u306a\u5f71\u97ff\u3092\u53ca\u307c\u3059\u9805\u76ee\u3092\u512a\u5148\u7684\u306b\u958b\u793a\u3059\u308b\u3053\u3068\u304c\u6c42\u3081\u3089\u308c\u307e\u3059\u3002<\/p>\n<h3>\u5831\u544a\u4f01\u696d<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>IFRS S1\u53f7\u3067\u306f\u3001\u9023\u7d50\u30d9\u30fc\u30b9\u3067\u306e\u5831\u544a\u304c\u6c42\u3081\u3089\u308c\u308b\u5834\u5408\u304c\u591a\u304f\u3001\u89aa\u4f1a\u793e\u3060\u3051\u3067\u306a\u304f\u30b0\u30eb\u30fc\u30d7\u5168\u4f53\u306e\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u95a2\u9023\u60c5\u5831\u3092\u6574\u7406\u3057\u3066\u958b\u793a\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/b><\/span>\u4f8b\u3048\u3070\u3001\u5b50\u4f1a\u793e\u3084\u95a2\u9023\u4f1a\u793e\u304c\u6392\u51fa\u3059\u308b\u6e29\u5ba4\u52b9\u679c\u30ac\u30b9\u306a\u3069\u3001\u30b0\u30eb\u30fc\u30d7\u5168\u4f53\u306e\u30ea\u30b9\u30af\u7ba1\u7406\u304c\u91cd\u8981\u3068\u306a\u308a\u307e\u3059\u3002\u5358\u4e00\u4f01\u696d\u306b\u9650\u5b9a\u3055\u308c\u306a\u3044\u5305\u62ec\u7684\u306a\u8996\u70b9\u304c\u6c42\u3081\u3089\u308c\u308b\u306e\u3067\u3059\u3002<\/p>\n<h3>\u3064\u306a\u304c\u308a\u306e\u3042\u308b\u60c5\u5831<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>IFRS S1\u53f7\u306f\u3001\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u95a2\u9023\u60c5\u5831\u3068\u8ca1\u52d9\u60c5\u5831\u306e\u300c\u3064\u306a\u304c\u308a\u300d\u304c\u91cd\u8996\u3055\u308c\u307e\u3059\u3002<\/b><\/span>\u4f8b\u3048\u3070\u3001\u6c17\u5019\u5909\u52d5\u30ea\u30b9\u30af\u304c\u58f2\u4e0a\u3084\u30b3\u30b9\u30c8\u69cb\u9020\u306b\u5f71\u97ff\u3092\u53ca\u307c\u3059\u30b1\u30fc\u30b9\u3092\u5177\u4f53\u7684\u306b\u793a\u3059\u306a\u3069\u3001\u8ca1\u52d9\u6570\u5024\u3068\u306e\u95a2\u4fc2\u6027\u3092\u660e\u793a\u3059\u308b\u3053\u3068\u304c\u6c42\u3081\u3089\u308c\u307e\u3059\u3002\u3053\u308c\u306b\u3088\u3063\u3066\u3001\u6295\u8cc7\u5bb6\u304c\u4f01\u696d\u306e\u5c06\u6765\u4fa1\u5024\u3092\u3088\u308a\u7684\u78ba\u306b\u5224\u65ad\u3067\u304d\u308b\u3088\u3046\u306b\u306a\u308b\u306e\u3067\u3059\u3002<\/p>\n<h2>IFRS S1\u53f7\u306e\u30b3\u30a2\u30fb\u30b3\u30f3\u30c6\u30f3\u30c4<\/h2>\n<p>IFRS S1\u53f7\u3067\u306f\u3001\u300c\u30ac\u30d0\u30ca\u30f3\u30b9\u300d\u300c\u6226\u7565\u300d\u300c\u30ea\u30b9\u30af\u7ba1\u7406\u300d\u300c\u6307\u6a19\u53ca\u3073\u76ee\u6a19\u300d\u306e4\u3064\u3092\u30b3\u30a2\u30fb\u30b3\u30f3\u30c6\u30f3\u30c4\u3068\u3057\u3066\u958b\u793a\u3059\u308b\u3053\u3068\u304c\u63a8\u5968\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u305d\u308c\u305e\u308c\u306b\u3064\u3044\u3066\u8a73\u3057\u304f\u898b\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3>\u30ac\u30d0\u30ca\u30f3\u30b9<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u30ac\u30d0\u30ca\u30f3\u30b9\u306e\u958b\u793a\u3067\u306f\u3001\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u95a2\u9023\u30ea\u30b9\u30af\u30fb\u6a5f\u4f1a\u306b\u5bfe\u3059\u308b<a href=\"https:\/\/biz.moneyforward.com\/establish\/basic\/107\/\" data-internallinksmanager029f6b8e52c=\"383\" title=\"\u53d6\u7de0\u5f79\u4f1a\">\u53d6\u7de0\u5f79\u4f1a<\/a>\u3084\u7d4c\u55b6\u9663\u306e\u76e3\u7763\u4f53\u5236\u304c\u91cd\u8981\u3068\u306a\u308a\u307e\u3059\u3002<\/b><\/span>\u3069\u306e\u3088\u3046\u306a\u4f1a\u8b70\u4f53\u3067\u3069\u306e\u7a0b\u5ea6\u8b70\u8ad6\u3092\u3057\u3066\u3044\u308b\u306e\u304b\u3001ESG\u8ab2\u984c\u306b\u5bfe\u3059\u308b\u8cac\u4efb\u8005\u3084\u59d4\u54e1\u4f1a\u306e\u8a2d\u7f6e\u72b6\u6cc1\u306a\u3069\u3001\u7d44\u7e54\u3068\u3057\u3066\u306e\u7d71\u5236\u30fb\u8cac\u4efb\u5206\u62c5\u3092\u660e\u78ba\u306b\u3059\u308b\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002\u6295\u8cc7\u5bb6\u3084\u30b9\u30c6\u30fc\u30af\u30db\u30eb\u30c0\u30fc\u306b\u3068\u3063\u3066\u306f\u3001\u30ea\u30b9\u30af\u5bfe\u5fdc\u306e\u610f\u601d\u6c7a\u5b9a\u30d7\u30ed\u30bb\u30b9\u304c\u3069\u308c\u307b\u3069\u5145\u5b9f\u3057\u3066\u3044\u308b\u304b\u3092\u5224\u65ad\u3059\u308b\u6750\u6599\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<h3>\u6226\u7565<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u6226\u7565\u306b\u95a2\u3059\u308b\u958b\u793a\u3067\u306f\u3001\u4f01\u696d\u304c\u8a8d\u8b58\u3057\u3066\u3044\u308b\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u95a2\u9023\u30ea\u30b9\u30af\u3068\u6a5f\u4f1a\u304c\u7d4c\u55b6\u6226\u7565\u3084\u4e8b\u696d\u8a08\u753b\u306b\u3069\u306e\u3088\u3046\u306b\u95a2\u308f\u3063\u3066\u3044\u308b\u304b\u3092\u8aac\u660e\u3057\u307e\u3059\u3002<\/b><\/span>\u4f8b\u3048\u3070\u3001\u6c17\u5019\u5909\u52d5\u306b\u3088\u308b\u539f\u6750\u6599\u30b3\u30b9\u30c8\u306e\u5909\u52d5\u3084\u65b0\u8208\u5e02\u5834\u3067\u306e\u9700\u8981\u5897\u52a0\u306a\u3069\u3001\u5177\u4f53\u7684\u306a\u30b7\u30ca\u30ea\u30aa\u5206\u6790\u3084\u5c06\u6765\u4e88\u6e2c\u3092\u793a\u3059\u3053\u3068\u304c\u6c42\u3081\u3089\u308c\u307e\u3059\u3002\u6295\u8cc7\u5bb6\u3084\u30b9\u30c6\u30fc\u30af\u30db\u30eb\u30c0\u30fc\u306f\u3053\u308c\u3089\u306e\u60c5\u5831\u3092\u3082\u3068\u306b\u3001\u4f01\u696d\u304c\u9577\u671f\u7684\u306a\u53ce\u76ca\u529b\u3084\u4f01\u696d\u4fa1\u5024\u3092\u3069\u306e\u3088\u3046\u306b\u9ad8\u3081\u3088\u3046\u3068\u3057\u3066\u3044\u308b\u304b\u3092\u8a55\u4fa1\u3057\u307e\u3059\u3002<\/p>\n<h3>\u30ea\u30b9\u30af\u7ba1\u7406<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u30ea\u30b9\u30af\u7ba1\u7406\u306e\u958b\u793a\u3067\u306f\u3001\u3069\u306e\u3088\u3046\u306a\u30d7\u30ed\u30bb\u30b9\u3092\u901a\u3058\u3066\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u95a2\u9023\u306e\u30ea\u30b9\u30af\u3092\u7279\u5b9a\u30fb\u8a55\u4fa1\u30fb\u5bfe\u5fdc\u3057\u3066\u3044\u308b\u304b\u3092\u8aac\u660e\u3057\u307e\u3059\u3002<\/b><\/span>\u7279\u306b\u3001\u6c17\u5019\u5909\u52d5\u30ea\u30b9\u30af\u3084\u8cc7\u6e90\u67af\u6e07\u30ea\u30b9\u30af\u3001\u4eba\u6a29\u30ea\u30b9\u30af\u306a\u3069\u3001\u591a\u5c90\u306b\u308f\u305f\u308b\u30ea\u30b9\u30af\u3092\u3069\u306e\u3088\u3046\u306b\u512a\u5148\u9806\u4f4d\u3065\u3051\u3057\u3001\u5177\u4f53\u7684\u306a\u5bfe\u7b56\u3092\u8b1b\u3058\u3066\u3044\u308b\u306e\u304b\u3092\u793a\u3059\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002\u3053\u3046\u3057\u305f\u53d6\u308a\u7d44\u307f\u304c\u4f01\u696d\u306e\u8ca1\u52d9\u72b6\u6cc1\u3084\u4e8b\u696d\u7d99\u7d9a\u6027\u306b\u3069\u306e\u7a0b\u5ea6\u5f71\u97ff\u3092\u4e0e\u3048\u308b\u304b\u3092\u6295\u8cc7\u5bb6\u3084\u30b9\u30c6\u30fc\u30af\u30db\u30eb\u30c0\u30fc\u306b\u5171\u6709\u3059\u308b\u5f79\u5272\u3092\u679c\u305f\u3057\u307e\u3059\u3002<\/p>\n<h3>\u6307\u6a19\u53ca\u3073\u76ee\u6a19<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u6307\u6a19\u53ca\u3073\u76ee\u6a19\u306e\u958b\u793a\u3067\u306f\u3001\u4f01\u696d\u304c\u63a1\u7528\u3059\u308b\u5177\u4f53\u7684\u306a\u30d1\u30d5\u30a9\u30fc\u30de\u30f3\u30b9\u6307\u6a19\uff08KPI\uff09\u3084\u3001\u9054\u6210\u3092\u76ee\u6307\u3059\u5b9a\u91cf\u7684\u30fb\u5b9a\u6027\u7684\u306a\u76ee\u6a19\u3092\u793a\u3057\u307e\u3059\u3002<\/b><\/span>\u4f8b\u3048\u3070\u3001\u6e29\u5ba4\u52b9\u679c\u30ac\u30b9\u6392\u51fa\u91cf\u306e\u524a\u6e1b\u76ee\u6a19\u3084\u5973\u6027\u7ba1\u7406\u8077\u6bd4\u7387\u306e\u5411\u4e0a\u76ee\u6a19\u306a\u3069\u3092\u8a2d\u5b9a\u3057\u3001\u9032\u6357\u72b6\u6cc1\u3092\u5b9a\u671f\u7684\u306b\u5831\u544a\u3059\u308b\u3053\u3068\u304c\u597d\u307e\u3057\u3044\u3067\u3059\u3002\u6295\u8cc7\u5bb6\u3084\u30b9\u30c6\u30fc\u30af\u30db\u30eb\u30c0\u30fc\u306f\u3053\u308c\u3089\u306e\u6307\u6a19\u3092\u901a\u3058\u3066\u3001\u4f01\u696d\u306e\u53d6\u308a\u7d44\u307f\u304c\u5b9f\u969b\u306b\u6210\u679c\u3092\u751f\u307f\u51fa\u3057\u3066\u3044\u308b\u304b\u3092\u5ba2\u89b3\u7684\u306b\u5224\u65ad\u3067\u304d\u308b\u305f\u3081\u3001\u900f\u660e\u6027\u306e\u9ad8\u3044\u5831\u544a\u304c\u6c42\u3081\u3089\u308c\u307e\u3059\u3002<\/p>\n<h2>IFRS S1\u53f7\u306e\u5168\u822c\u7684\u8981\u6c42\u4e8b\u9805<\/h2>\n<p>IFRS S1\u53f7\u306b\u306f\u3001\u30ac\u30a4\u30c0\u30f3\u30b9\u306e\u60c5\u5831\u6e90\u3001\u958b\u793a\u306e\u8a18\u8f09\u5834\u6240\u3001\u5831\u544a\u306e\u30bf\u30a4\u30df\u30f3\u30b0\u3001\u6bd4\u8f03\u60c5\u5831\u3001\u6e96\u62e0\u8868\u660e\u3068\u3044\u3063\u305f\u8981\u6c42\u4e8b\u9805\u304c\u5b9a\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002\u3053\u308c\u3089\u306e\u9805\u76ee\u3092\u7406\u89e3\u3059\u308b\u3053\u3068\u3067\u3001\u9069\u5207\u306a\u60c5\u5831\u958b\u793a\u306b\u3064\u306a\u304c\u308b\u306e\u3067\u3001\u305c\u3072\u62bc\u3055\u3048\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3>\u30ac\u30a4\u30c0\u30f3\u30b9\u306e\u60c5\u5831\u6e90<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>IFRS S1\u53f7\u306e\u958b\u793a\u3092\u884c\u3046\u969b\u306b\u306f\u3001\u65e2\u5b58\u306e\u56fd\u969b\u57fa\u6e96\u3084\u30d5\u30ec\u30fc\u30e0\u30ef\u30fc\u30af\uff08TCFD\u3084GRI\u30b9\u30bf\u30f3\u30c0\u30fc\u30c9\u306a\u3069\uff09\u3092\u53c2\u8003\u60c5\u5831\u3068\u3057\u3066\u6d3b\u7528\u3067\u304d\u307e\u3059\u3002<\/b><\/span>\u4f01\u696d\u306f\u3053\u3046\u3057\u305f\u516c\u7684\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\u3092\u53c2\u7167\u3059\u308b\u3053\u3068\u3067\u3001\u8ca1\u52d9\u60c5\u5831\u3068\u77db\u76fe\u3057\u306a\u3044\u5f62\u3067\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u306b\u95a2\u3059\u308b\u91cd\u8981\u60c5\u5831\u3092\u6574\u7406\u3057\u3084\u3059\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u305f\u3060\u3057\u3001IFRS S1\u53f7\u3068\u4ed6\u306e\u30d5\u30ec\u30fc\u30e0\u30ef\u30fc\u30af\u304c\u76f8\u53cd\u3059\u308b\u5834\u5408\u306b\u306f\u3001IFRS S1\u53f7\u306e\u57fa\u6e96\u3092\u512a\u5148\u7684\u306b\u9069\u7528\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<h3>\u958b\u793a\u306e\u8a18\u8f09\u5834\u6240<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>IFRS S1\u53f7\u3067\u306f\u3001\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u95a2\u9023\u60c5\u5831\u3092\u8ca1\u52d9\u8af8\u8868\u3068\u540c\u3058\u5831\u544a\u66f8\u5185\u3067\u958b\u793a\u3059\u308b\u3053\u3068\u304c\u63a8\u5968\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/b><\/span><a href=\"https:\/\/biz.moneyforward.com\/words\/2071\/\" data-internallinksmanager029f6b8e52c=\"65\" title=\"\u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8\">\u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8<\/a>\u3084\u30a2\u30cb\u30e5\u30a2\u30eb\u30ec\u30dd\u30fc\u30c8\u306a\u3069\u3001\u6295\u8cc7\u5bb6\u304c\u8ca1\u52d9\u60c5\u5831\u3068\u3068\u3082\u306b\u30a2\u30af\u30bb\u30b9\u3057\u3084\u3059\u3044\u5834\u6240\u306b\u8a18\u8f09\u3059\u308b\u3053\u3068\u304c\u671b\u307e\u3057\u3044\u3067\u3059\u3002<\/p>\n<p>\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u30ec\u30dd\u30fc\u30c8\u306a\u3069\u5225\u7d19\u306b\u8a18\u8f09\u3059\u308b\u5834\u5408\u306f\u3001\u8ca1\u52d9\u60c5\u5831\u3068\u306e\u95a2\u9023\u6027\u304c\u9014\u5207\u308c\u306a\u3044\u3088\u3046\u3001\u9069\u5b9c\u30af\u30ed\u30b9\u30ea\u30d5\u30a1\u30ec\u30f3\u30b9\u3092\u8a2d\u5b9a\u3059\u308b\u306a\u3069\u306e\u5de5\u592b\u304c\u5fc5\u8981\u306b\u306a\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\n<h3>\u5831\u544a\u306e\u30bf\u30a4\u30df\u30f3\u30b0<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>IFRS S1\u53f7\u306f\u3001\u8ca1\u52d9\u5831\u544a\u3068\u540c\u3058\u30bf\u30a4\u30df\u30f3\u30b0\u3067\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u95a2\u9023\u60c5\u5831\u3092\u958b\u793a\u3059\u308b\u3053\u3068\u3092\u539f\u5247\u3068\u3057\u3066\u3044\u307e\u3059\u3002<\/b><\/span>\u6295\u8cc7\u5bb6\u3084\u30b9\u30c6\u30fc\u30af\u30db\u30eb\u30c0\u30fc\u304c\u8ca1\u52d9\u60c5\u5831\u3068\u4f75\u305b\u3066\u30ea\u30b9\u30af\u3084\u6a5f\u4f1a\u3092\u8a55\u4fa1\u3067\u304d\u308b\u3088\u3046\u306b\u3059\u308b\u305f\u3081\u3067\u3059\u3002\u307e\u305f\u3001\u4e2d\u9593\u5831\u544a\u3084<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/48924\/\" data-internallinksmanager029f6b8e52c=\"196\" title=\"\u56db\u534a\u671f\u5831\u544a\">\u56db\u534a\u671f\u5831\u544a<\/a>\u306b\u304a\u3044\u3066\u3082\u5fc5\u8981\u306a\u60c5\u5831\u3092\u958b\u793a\u3059\u308b\u3088\u3046\u6c42\u3081\u3089\u308c\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u304c\u3001\u6cd5\u898f\u5236\u3084\u8a3c\u5238\u53d6\u5f15\u6240\u306e\u898f\u5b9a\u306b\u3088\u3063\u3066\u7570\u306a\u308b\u305f\u3081\u3001\u4f01\u696d\u306f\u8a72\u5f53\u3059\u308b\u30eb\u30fc\u30eb\u3092\u78ba\u8a8d\u3059\u308b\u3053\u3068\u304c\u5fc5\u9808\u3067\u3059\u3002<\/p>\n<h3>\u6bd4\u8f03\u60c5\u5831<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>IFRS S1\u53f7\u306b\u57fa\u3065\u3044\u3066\u60c5\u5831\u3092\u958b\u793a\u3059\u308b\u969b\u306f\u3001\u524d\u671f\u306e\u6570\u5024\u3084\u904e\u53bb\u306e\u5b9f\u7e3e\u3068\u6bd4\u8f03\u3067\u304d\u308b\u3088\u3046\u306b\u3059\u308b\u3053\u3068\u304c\u597d\u307e\u3057\u3044\u3067\u3059\u3002<\/b><\/span>\u4f8b\u3048\u3070\u3001\u6e29\u5ba4\u52b9\u679c\u30ac\u30b9\u6392\u51fa\u91cf\u3084\u6c34\u4f7f\u7528\u91cf\u306a\u3069\u306e\u74b0\u5883\u6307\u6a19\u3092\u8907\u6570\u5e74\u5206\u4e26\u3079\u3066\u5831\u544a\u3059\u308b\u3053\u3068\u3067\u3001\u4f01\u696d\u306e\u6539\u5584\u72b6\u6cc1\u3084\u50be\u5411\u3092\u628a\u63e1\u3057\u3084\u3059\u304f\u306a\u308a\u307e\u3059\u3002\u305f\u3060\u3057\u3001\u6307\u6a19\u3084\u6e2c\u5b9a\u65b9\u6cd5\u304c\u5909\u66f4\u3055\u308c\u305f\u5834\u5408\u306f\u3001\u305d\u306e\u7406\u7531\u3084\u5f71\u97ff\u3092\u660e\u793a\u3057\u3001\u6295\u8cc7\u5bb6\u3084\u30b9\u30c6\u30fc\u30af\u30db\u30eb\u30c0\u30fc\u304c\u9069\u5207\u306b\u7406\u89e3\u3067\u304d\u308b\u3088\u3046\u914d\u616e\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<h3>\u6e96\u62e0\u8868\u660e<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u4f01\u696d\u306fIFRS S1\u53f7\u306b\u6e96\u62e0\u3057\u3066\u5831\u544a\u3059\u308b\u5834\u5408\u3001\u300cIFRS S1\u53f7\u306b\u6e96\u62e0\u3057\u305f\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u95a2\u9023\u8ca1\u52d9\u60c5\u5831\u306e\u958b\u793a\u3067\u3042\u308b\u300d\u3053\u3068\u3092\u660e\u78ba\u306b\u8868\u660e\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/b><\/span>\u3053\u308c\u306b\u3088\u308a\u3001\u6295\u8cc7\u5bb6\u3084\u30b9\u30c6\u30fc\u30af\u30db\u30eb\u30c0\u30fc\u306f\u3001\u958b\u793a\u5185\u5bb9\u304c\u56fd\u969b\u4f1a\u8a08\u57fa\u6e96\u306b\u6cbf\u3063\u305f\u3082\u306e\u304b\u3069\u3046\u304b\u3092\u7c21\u5358\u306b\u5224\u5225\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u307e\u305f\u3001\u4ed6\u306e\u30d5\u30ec\u30fc\u30e0\u30ef\u30fc\u30af\u3082\u4f75\u7528\u3057\u3066\u3044\u308b\u5834\u5408\u306f\u3001\u3069\u306e\u90e8\u5206\u3092\u3069\u306e\u57fa\u6e96\u306b\u57fa\u3065\u3044\u3066\u958b\u793a\u3057\u3066\u3044\u308b\u306e\u304b\u3092\u6574\u7406\u3057\u3066\u793a\u3059\u3053\u3068\u304c\u671b\u307e\u3057\u3044\u3067\u3059\u3002<\/p>\n<h2>IFRS S1\u53f7\u3092\u9069\u7528\u3059\u308b\u3068\u304d\u306e\u6ce8\u610f\u70b9<\/h2>\n<p>IFRS S1\u53f7\u3092\u9069\u7528\u3059\u308b\u969b\u306f\u3001\u5224\u65ad\u3084\u6e2c\u5b9a\u306e\u4e0d\u78ba\u5b9f\u6027\u3001\u8aa4\u8b2c\uff08\u3054\u3073\u3085\u3046\uff09\u306e\u53d6\u308a\u6271\u3044\u306a\u3069\u306b\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002\u4ee5\u4e0b\u3067\u306f\u3001\u4ee3\u8868\u7684\u306a3\u3064\u306e\u30dd\u30a4\u30f3\u30c8\u306b\u3064\u3044\u3066\u3054\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/p>\n<h3>\u4f01\u696d\u72ec\u81ea\u306e\u5224\u65ad\u304c\u6c42\u3081\u3089\u308c\u308b<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u95a2\u9023\u60c5\u5831\u306e\u958b\u793a\u306b\u306f\u3001\u4f01\u696d\u72ec\u81ea\u306e\u5224\u65ad\u304c\u6c42\u3081\u3089\u308c\u308b\u5834\u9762\u304c\u591a\u3005\u3042\u308a\u307e\u3059\u3002<\/b><\/span>\u4f8b\u3048\u3070\u3001\u3069\u306e\u30ea\u30b9\u30af\u3084\u6a5f\u4f1a\u3092\u91cd\u8981\u3068\u307f\u306a\u3057\u3001\u3069\u306e\u7a0b\u5ea6\u8a73\u7d30\u306b\u958b\u793a\u3059\u308b\u304b\u306a\u3069\u306f\u3001\u4f01\u696d\u306e\u696d\u7a2e\u3084\u4e8b\u696d\u74b0\u5883\u306b\u3088\u3063\u3066\u7570\u306a\u308a\u307e\u3059\u3002IFRS S1\u53f7\u3067\u306f\u300c\u91cd\u8981\u6027\u300d\u306e\u539f\u5247\u304c\u63d0\u793a\u3055\u308c\u3066\u3044\u307e\u3059\u304c\u3001\u305d\u308c\u3067\u3082\u6700\u7d42\u7684\u306a\u5224\u65ad\u306f\u4f01\u696d\u81ea\u8eab\u306b\u59d4\u306d\u3089\u308c\u308b\u305f\u3081\u3001\u7d44\u7e54\u5185\u3067\u5408\u610f\u5f62\u6210\u3092\u56f3\u308a\u3001\u6839\u62e0\u3092\u660e\u78ba\u306b\u3059\u308b\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002<\/p>\n<h3>\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u60c5\u5831\u306e\u6e2c\u5b9a\u306b\u4e0d\u78ba\u5b9f\u304c\u4f34\u3046<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u6c17\u5019\u5909\u52d5\u306a\u3069\u3001\u9577\u671f\u7684\u306a\u6226\u7565\u3084\u53d6\u308a\u7d44\u307f\u304c\u6c42\u3081\u3089\u308c\u3001\u304b\u3064\u8907\u96d1\u306a\u8981\u7d20\u304c\u7d61\u3080\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u60c5\u5831\u306e\u6e2c\u5b9a\u306b\u306f\u4e0d\u78ba\u5b9f\u6027\u304c\u4f34\u3044\u307e\u3059\u3002<\/b><\/span>\u5c06\u6765\u30b7\u30ca\u30ea\u30aa\u306e\u60f3\u5b9a\u3084\u3001\u74b0\u5883\u30a4\u30f3\u30d1\u30af\u30c8\u306e\u7b97\u51fa\u65b9\u6cd5\u306a\u3069\u306b\u8907\u6570\u306e\u4eee\u5b9a\u304c\u542b\u307e\u308c\u308b\u305f\u3081\u3001\u6570\u5b57\u306b\u306f\u4e00\u5b9a\u306e\u5e45\u3084\u8aa4\u5dee\u304c\u751f\u3058\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>IFRS S1\u53f7\u3067\u306f\u3001\u3053\u3046\u3057\u305f\u4e0d\u78ba\u5b9f\u6027\u3092\u9069\u5207\u306b\u958b\u793a\u3057\u3001\u6295\u8cc7\u5bb6\u3084\u30b9\u30c6\u30fc\u30af\u30db\u30eb\u30c0\u30fc\u304c\u30ea\u30b9\u30af\u8a55\u4fa1\u306e\u524d\u63d0\u6761\u4ef6\u3092\u7406\u89e3\u3067\u304d\u308b\u3088\u3046\u306b\u3059\u308b\u3053\u3068\u304c\u6c42\u3081\u3089\u308c\u307e\u3059\u3002<\/p>\n<h3>\u8aa4\u8b2c\uff08\u3054\u3073\u3085\u3046\uff09\u3092\u907f\u3051\u308b\u5fc5\u8981\u304c\u3042\u308b<\/h3>\n<p>\u8aa4\u8b2c\u3068\u306f\u3001\u610f\u56f3\u3057\u306a\u3044\u8a08\u7b97\u30df\u30b9\u3084\u8868\u8a18\u3086\u308c\u3001\u958b\u793a\u6f0f\u308c\u306a\u3069\u3092\u6307\u3057\u307e\u3059<\/p>\n<p><span style=\"background-color: #ffff99;\"><b>IFRS S1\u53f7\u3067\u306f\u3001\u8ca1\u52d9\u60c5\u5831\u3068\u540c\u69d8\u306b\u3001\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u95a2\u9023\u60c5\u5831\u306b\u304a\u3044\u3066\u3082\u8aa4\u8b2c\u3092\u907f\u3051\u308b\u305f\u3081\u306e<a href=\"https:\/\/biz.moneyforward.com\/ipo\/basic\/854\/\" data-internallinksmanager029f6b8e52c=\"397\" title=\"\u5185\u90e8\u7d71\u5236\">\u5185\u90e8\u7d71\u5236<\/a>\u3084\u691c\u8a3c\u30d7\u30ed\u30bb\u30b9\u304c\u91cd\u8981\u3068\u306a\u308a\u307e\u3059\u3002<\/b><\/span>\u4f8b\u3048\u3070\u3001\u6e29\u5ba4\u52b9\u679c\u30ac\u30b9\u6392\u51fa\u91cf\u306e\u6e2c\u5b9a\u65b9\u6cd5\u3084\u30c7\u30fc\u30bf\u53ce\u96c6\u306e\u4ed5\u7d44\u307f\u3092\u5b9a\u671f\u7684\u306b\u898b\u76f4\u3057\u3001\u6700\u65b0\u306e\u57fa\u6e96\u3084\u6280\u8853\u306b\u6cbf\u3063\u305f\u958b\u793a\u304c\u3067\u304d\u308b\u304b\u3092\u78ba\u8a8d\u3059\u308b\u4f53\u5236\u3065\u304f\u308a\u304c\u6c42\u3081\u3089\u308c\u307e\u3059\u3002<\/p>\n<h2>IFRS S1\u53f7\u306e\u65e5\u672c\u8a9e\u8a33\u306e\u5165\u624b\u65b9\u6cd5<\/h2>\n<p>IFRS S1\u53f7\u306e\u65e5\u672c\u8a9e\u8a33\u306b\u3064\u3044\u3066\u306f\u3001IFRS\u8ca1\u56e3\u306e\u65e5\u672c\u8a9e\u7248\u30b5\u30a4\u30c8\u306a\u3069\u304c\u516c\u958b\u3057\u3066\u3044\u307e\u3059\u3002\u7ffb\u8a33\u304c\u30ea\u30ea\u30fc\u30b9\u3055\u308c\u6b21\u7b2c\u3001\u516c\u5f0f\u30b5\u30a4\u30c8\u3067\u901a\u77e5\u3055\u308c\u308b\u305f\u3081\u3001\u3053\u307e\u3081\u306b\u60c5\u5831\u3092\u78ba\u8a8d\u3057\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.ifrs.org\/issued-standards\/ifrs-sustainability-standards-navigator\/sustainability-pdf-collection\/?language=%2Fcontent%2Fcq%3Atags%2Fifrs%2Flocalisation%2Flanguage%2Fjapanese&amp;issue-type=%2Fcontent%2Fcq%3Atags%2Fifrs%2Fproduction%2Fissue-type%2F\" target=\"_blank\" rel=\"noopener\">Sustainability pdf collection\uff5cIFRS<\/a><\/p>\n<h2>IFRS 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