{"id":80867,"date":"2025-03-28T17:05:39","date_gmt":"2025-03-28T08:05:39","guid":{"rendered":"https:\/\/biz.moneyforward.com\/accounting\/basic\/?p=80867"},"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-2-3","status":"publish","type":"post","link":"https:\/\/biz.moneyforward.com\/accounting\/basic\/80867\/","title":{"rendered":"IFRS\u306b\u304a\u3051\u308b\u55b6\u696d\u5229\u76ca\u3068\u306f\uff1f2027\u5e74\u306b\u5b9a\u7fa9\u304c\u7d71\u4e00\u3055\u308c\u308b\u7406\u7531\u3084\u5f71\u97ff\u3082\u89e3\u8aac"},"content":{"rendered":"

IFRS<\/a>\u7b2c18\u53f7\u306e\u516c\u8868\u306b\u3088\u3063\u3066\u3001IFRS\u3067\u306f\u65b0\u305f\u306b\u55b6\u696d\u5229\u76ca<\/a>\u306e\u8868\u793a\u304c\u6c42\u3081\u3089\u308c\u308b\u3088\u3046\u306b\u306a\u308a\u307e\u3057\u305f\u3002\u305f\u3060\u3057\u3001IFRS\u306e\u55b6\u696d\u5229\u76ca\u306f\u3001\u540c\u4e00\u306e\u4f01\u696d\u306e\u4f1a\u8a08\u60c5\u5831\u3067\u3042\u3063\u3066\u3082\u3001\u65e5\u672c\u57fa\u6e96\u306e\u55b6\u696d\u5229\u76ca\u3068\u306f\u91d1\u984d\u304c\u7570\u306a\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002IFRS\u306e\u55b6\u696d\u5229\u76ca\u306e\u53d6\u308a\u6271\u3044\u3084\u8a08\u7b97\u3001\u65e5\u672c\u57fa\u6e96\u3068\u306e\u76f8\u9055\u70b9\u306a\u3069\u3092\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n

<\/div>

IFRS\u306b\u304a\u3051\u308b\u55b6\u696d\u5229\u76ca\u3068\u306f<\/h2>\n

IFRS\u306b\u304a\u3044\u3066\u3001\u55b6\u696d\u5229\u76ca\u306b\u3064\u3044\u3066\u306f\u660e\u78ba\u306a\u5b9a\u7fa9\u304c\u3042\u308a\u307e\u305b\u3093\u3067\u3057\u305f\u3002\u3057\u304b\u3057\u3001IFRS\u7b2c18\u53f7\u300c\u8ca1\u52d9\u8af8\u8868<\/a>\u306b\u304a\u3051\u308b\u8868\u793a\u53ca\u3073\u958b\u793a\u300d\u304c\u516c\u8868\u3055\u308c\u305f\u3053\u3068\u3067\u3001IFRS\u306b\u304a\u3051\u308b\u55b6\u696d\u5229\u76ca\u306e\u6271\u3044\u306b\u5909\u5316\u304c\u751f\u3058\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3057\u305f\u3002<\/b><\/span><\/p>\n

\u55b6\u696d\u5229\u76ca\u306e\u5b9a\u7fa9\u304c\u7d71\u4e00\u3055\u308c\u3066\u3044\u306a\u3044\u7406\u7531<\/h3>\n

IFRS\u3067\u306f\u3001\u55b6\u696d\u5229\u76ca\u306e\u5b9a\u7fa9\u304c\u4f01\u696d\u306b\u3088\u3063\u3066\u7570\u306a\u308b\u554f\u984c\u304c\u3042\u308a\u307e\u3057\u305f\u3002\u65e5\u672c\u57fa\u6e96\u3068\u9055\u3044\u3001IFRS\u3067\u306f\u55b6\u696d\u5229\u76ca\u306e\u958b\u793a\u304c\u7fa9\u52d9\u4ed8\u3051\u3089\u308c\u3066\u3044\u306a\u3044\u304b\u3089\u3067\u3059\u3002<\/p>\n

\u305d\u306e\u305f\u3081\u3001\u55b6\u696d\u5229\u76ca\u306e\u8a18\u8f09\u304c\u306a\u3044\u640d\u76ca\u8a08\u7b97\u66f8<\/a>\uff08\u5305\u62ec\u5229\u76ca\u8a08\u7b97\u66f8\uff09\u3082IFRS\u306b\u6cbf\u3063\u305f\u3082\u306e\u3068\u3057\u3066\u8a8d\u3081\u3089\u308c\u3066\u3044\u307e\u3057\u305f\u3002IFRS\u3067\u55b6\u696d\u5229\u76ca\u304c\u5b9a\u7fa9\u3055\u308c\u3066\u3053\u306a\u304b\u3063\u305f\u306e\u306f\u3001\u696d\u754c\u306a\u3069\u306b\u3088\u3063\u3066\u55b6\u696d\u5229\u76ca\u306e\u6271\u3044\u304c\u7570\u306a\u3063\u3066\u3044\u305f\u305f\u3081\u3067\u3059\u3002<\/b><\/span><\/p>\n

2027\u5e74\u306b\u55b6\u696d\u5229\u76ca\u306e\u5b9a\u7fa9\u304c\u7d71\u4e00\u3055\u308c\u308b\u80cc\u666f<\/h3>\n

IFRS\u7b2c18\u53f7\u300c\u8ca1\u52d9\u8af8\u8868\u306b\u304a\u3051\u308b\u8868\u793a\u53ca\u3073\u958b\u793a\u300d\u306e\u516c\u8868\u306b\u3088\u308a\u3001IFRS\u306e\u640d\u76ca\u8a08\u7b97\u66f8\uff08\u5305\u62ec\u5229\u76ca\u8a08\u7b97\u66f8\uff09\u3067\u3082\u3001\u55b6\u696d\u5229\u76ca\u306e\u5b9a\u7fa9\u304c\u7d71\u4e00\u3055\u308c\u3066\u3001\u958b\u793a\u304c\u8981\u6c42\u3055\u308c\u308b\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002IFRS\u7b2c18\u53f7\u304c\u9069\u7528\u3055\u308c\u308b\u306e\u306f\u30012027\u5e741\u67081\u65e5\u4ee5\u964d\u306b\u958b\u59cb\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u304b\u3089\u3067\u3059\u3002<\/p>\n

\u3053\u308c\u307e\u3067\u4efb\u610f\u306e\u8868\u793a\u3068\u306a\u3063\u3066\u3044\u305f\u55b6\u696d\u5229\u76ca\u306e\u958b\u793a\u304c\u6c42\u3081\u3089\u308c\u308b\u3088\u3046\u306b\u306a\u3063\u305f\u80cc\u666f\u3068\u3057\u3066\u3001\u4f01\u696d\u72ec\u81ea\u306e\u6307\u6a19\u304c\u62e1\u5927\u3057\u904e\u304e\u305f\u305f\u3081\u306b\u3001\u4f01\u696d\u9593\u6bd4\u8f03\u306a\u3069\u304c\u3084\u308a\u306b\u304f\u304f\u306a\u3063\u305f\u3053\u3068\u306a\u3069\u304c\u3042\u308a\u307e\u3059\u3002<\/b><\/span><\/p>\n

IFRS\u3068\u65e5\u672c\u57fa\u6e96\u306e\u55b6\u696d\u5229\u76ca\u306e\u9055\u3044<\/h2>\n

\u65e5\u672c\u57fa\u6e96\u306e\u55b6\u696d\u5229\u76ca\u3068\u3001IFRS\u7b2c18\u53f7\u306b\u3088\u3063\u3066\u8868\u793a\u304c\u7fa9\u52d9\u5316\u3055\u308c\u308b\u3053\u3068\u306b\u306a\u3063\u305f\u55b6\u696d\u5229\u76ca\u306b\u306f\u9055\u3044\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n

\u65e5\u672c\u57fa\u6e96\u3067\u306f\u3001\u5229\u76ca\u3092\u58f2\u4e0a\u7dcf\u5229\u76ca<\/a>\u3001\u55b6\u696d\u5229\u76ca\u3001\u7d4c\u5e38\u5229\u76ca<\/a>\u3001\u7a0e\u5f15\u524d\u5f53\u671f\u7d14\u5229\u76ca<\/a>\u3001\u5f53\u671f\u7d14\u5229\u76ca\u306e5\u6bb5\u968e\u306b\u5206\u3051\u3066\u8868\u793a\u3059\u308b\u3053\u3068\u304c\u6c42\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002\u55b6\u696d\u5229\u76ca\u3068\u306f\u3001\u58f2\u4e0a\u7dcf\u5229\u76ca\u304b\u3089\u8ca9\u58f2\u8cbb<\/a>\u4e00\u822c\u7ba1\u7406\u8cbb<\/a>\u3092\u5dee\u3057\u5f15\u3044\u305f\u5229\u76ca\u984d\u306e\u3053\u3068\u3067\u3059\u3002\u3064\u307e\u308a\u3001\u672c\u696d\u306e\u7a3c\u304e\u3092\u8868\u3057\u307e\u3059\u3002<\/p>\n

\u4e00\u65b9\u3001IFRS\u7b2c18\u53f7\u306b\u304a\u3044\u3066\u8981\u6c42\u3055\u308c\u308b\u55b6\u696d\u5229\u76ca\u306f\u3001\u4ee5\u4e0b\u306e\u8868\u306e\u3088\u3046\u306b\u8868\u793a\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/b><\/span><\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\u533a\u5206<\/th>\n\u640d\u76ca\u8a08\u7b97\u66f8\u306e\u8868\u793a\u9805\u76ee<\/th>\n<\/tr>\n<\/thead>\n
\u55b6\u696d<\/td>\n\u53ce\u76ca<\/td>\n<\/tr>\n
\u8cbb\u7528<\/td>\n<\/tr>\n
\u55b6\u696d\u640d\u76ca<\/strong><\/td>\n<\/tr>\n
\u6295\u8cc7<\/td>\n\u6295\u8cc7\u304b\u3089\u306e\u53ce\u76ca\u306a\u3069<\/td>\n<\/tr>\n
\u8ca1\u52d9\u53ca\u3073\u6cd5\u4eba\u6240\u5f97\u7a0e\u524d\u7d14\u640d\u76ca<\/strong><\/td>\n<\/tr>\n
\u8ca1\u52d9<\/td>\n\u5229\u606f\u8cbb\u7528\u306a\u3069<\/td>\n<\/tr>\n
\u7a0e\u5f15\u524d\u5f53\u671f\u7d14\u5229\u76ca<\/strong><\/td>\n<\/tr>\n
\u6cd5\u4eba\u6240\u5f97\u7a0e<\/td>\n\u6cd5\u4eba\u6240\u5f97\u7a0e\u8cbb\u7528<\/td>\n<\/tr>\n
\u7d99\u7d9a\u4e8b\u696d\u306e\u5f53\u671f\u7d14\u5229\u76ca<\/strong><\/td>\n<\/tr>\n
\u975e\u7d99\u7d9a\u4e8b\u696d<\/td>\n\u975e\u7d99\u7d9a\u4e8b\u696d\u306e\u7d14\u640d\u76ca<\/td>\n<\/tr>\n
\u5f53\u671f\u7d14\u5229\u76ca<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

IFRS\u306e\u55b6\u696d\u640d\u76ca\u3068\u306f\u3001\u55b6\u696d\u533a\u5206\u306b\u3088\u308b\u5229\u76ca\u3092\u8868\u3057\u307e\u3059\u3002\u6ce8\u610f\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u306e\u306f\u3001IFRS\u3067\u55b6\u696d\u533a\u5206\u306b\u306f\u3001\u4ed6\u306b\u5206\u985e\u3067\u304d\u306a\u3044\u53ce\u76ca\u3084\u8cbb\u7528\u304c\u52a0\u308f\u308b\u3053\u3068\u3067\u3059\u3002IFRS\u306e\u640d\u76ca\u8a08\u7b97\u66f8\u306b\u306f\u7279\u5225\u640d\u76ca<\/a>\u306e\u9805\u76ee\u304c\u306a\u3044\u305f\u3081\u3001\u65e5\u672c\u57fa\u6e96\u3067\u306f\u7279\u5225\u640d\u76ca\u306b\u533a\u5206\u3055\u308c\u308b\u53ce\u76ca\u3084\u8cbb\u7528\u3082\u55b6\u696d\u306e\u533a\u5206\u306b\u542b\u307e\u308c\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002\u7d50\u679c\u3068\u3057\u3066\u3001\u65e5\u672c\u57fa\u6e96\u3068IFRS\u306e\u55b6\u696d\u640d\u76ca\u306f\u4e00\u81f4\u3057\u306a\u3044\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n

IFRS\u306b\u304a\u3051\u308b\u55b6\u696d\u5229\u76ca\u306e\u8a08\u7b97\u65b9\u6cd5<\/h2>\n

\u4ee5\u4e0b\u306e\u8868\u306f\u3001IFRS\u7b2c18\u53f7\u306b\u5f93\u3063\u3066\u4f5c\u6210\u3055\u308c\u308b\u640d\u76ca\u8a08\u7b97\u66f8\uff08\u5305\u62ec\u5229\u76ca\u8a08\u7b97\u66f8\uff09\u306e\u3046\u3061\u3001\u55b6\u696d\u533a\u5206\u306e\u307f\u3092\u629c\u304d\u51fa\u3057\u305f\u3082\u306e\u3067\u3059\u3002<\/p>\n\n\n\n\n\n\n\n\n\n\n\n
\u55b6\u696d<\/td>\n\u58f2\u4e0a\u53ce\u76ca<\/td>\n<\/tr>\n
\u58f2\u4e0a\u539f\u4fa1<\/a><\/td>\n<\/tr>\n
\u58f2\u4e0a\u7dcf\u5229\u76ca<\/strong><\/td>\n<\/tr>\n
\u305d\u306e\u4ed6\u306e\u55b6\u696d\u5229\u76ca<\/td>\n<\/tr>\n
\u8ca9\u58f2\u8cbb<\/td>\n<\/tr>\n
\u4e00\u822c\u7ba1\u7406\u8cbb<\/td>\n<\/tr>\n
\u306e\u308c\u3093\u306e\u6e1b\u640d\u640d\u5931<\/td>\n<\/tr>\n
\u305d\u306e\u4ed6\u306e\u55b6\u696d\u8cbb<\/a>\u7528<\/td>\n<\/tr>\n
\u55b6\u696d\u640d\u76ca\uff08\u55b6\u696d\u5229\u76ca\uff09<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u4e0a\u8a18\u306e\u8868\u304b\u3089\u3001\u4ee5\u4e0b\u306e\u8a08\u7b97\u5f0f\u306b\u3088\u308a\u55b6\u696d\u640d\u76ca\u3092\u6c42\u3081\u3089\u308c\u308b\u3053\u3068\u304c\u308f\u304b\u308a\u307e\u3059\u3002<\/p>\n

\u55b6\u696d\u640d\u76ca \uff1d \u58f2\u4e0a\u7dcf\u5229\u76ca \uff0b \u305d\u306e\u4ed6\u306e\u55b6\u696d\u53ce\u76ca \uff0d \u8ca9\u58f2\u8cbb\u7b49\u306e\u55b6\u696d\u8cbb\u7528<\/strong><\/div>\n

IFRS\u306b\u304a\u3051\u308b\u55b6\u696d\u5229\u76ca\u3068\u91d1\u878d\u53ce\u76ca\u306e\u95a2\u4fc2<\/h2>\n

\u91d1\u878d\u53ce\u76ca\u3068\u306f\u3001\u91d1\u878d\u5546\u54c1\u306a\u3069\u304b\u3089\u751f\u3058\u308b\u53ce\u76ca\u306e\u3053\u3068\u3067\u3059\u3002\u91d1\u878d\u5546\u54c1\u306a\u3069\u304b\u3089\u751f\u3058\u308b\u8cbb\u7528\u306e\u3053\u3068\u3092\u91d1\u878d\u8cbb\u7528\u3068\u3044\u3044\u307e\u3059\u3002IFRS\u3067\u306f\u3001\u55b6\u696d\u306b\u95a2\u308f\u308b\u53ce\u76ca\u3084\u8cbb\u7528\u3001\u55b6\u696d\u5229\u76ca\u3068\u306f\u5225\u306b\u3001\u91d1\u878d\u53ce\u76ca\u3084\u91d1\u878d\u8cbb\u7528\u3092\u8868\u793a\u3057\u3066\u4f5c\u6210\u3059\u308b\u3053\u3068\u304c\u8a8d\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002\u91d1\u878d\u53ce\u76ca\u306f\u65e5\u672c\u57fa\u6e96\u306e\u55b6\u696d\u5916\u53ce\u76ca<\/a>\u306e\u4e00\u90e8\u3001\u91d1\u878d\u8cbb\u7528\u306f\u65e5\u672c\u57fa\u6e96\u306e\u55b6\u696d\u5916\u8cbb\u7528<\/a>\u306e\u4e00\u90e8\u3092\u8868\u3059\u9805\u76ee\u3067\u3059\u3002<\/p>\n

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IFRS\u306e\u5909\u66f4\u3067\u65e5\u672c\u57fa\u6e96\u306e\u7d4c\u5e38\u5229\u76ca\u306f\u3069\u3046\u306a\u308b\uff1f<\/h2>\n

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