{"id":80886,"date":"2025-03-28T17:31:07","date_gmt":"2025-03-28T08:31:07","guid":{"rendered":"https:\/\/biz.moneyforward.com\/accounting\/basic\/?p=80886"},"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-2-6","status":"publish","type":"post","link":"https:\/\/biz.moneyforward.com\/accounting\/basic\/80886\/","title":{"rendered":"IFRS\u306b\u304a\u3051\u308b\u640d\u76ca\u8a08\u7b97\u66f8\u3068\u306f\uff1f\u65e5\u672c\u57fa\u6e96\u3068\u306e\u9055\u3044\u3084\u6539\u6b63\u5185\u5bb9\u3092\u89e3\u8aac"},"content":{"rendered":"<p><a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/75\/\" data-internallinksmanager029f6b8e52c=\"441\" title=\"IFRS\">IFRS<\/a>\u306e<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/130\/\" 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href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/75\/\" data-internallinksmanager029f6b8e52c=\"269\" title=\"\u4f1a\u8a08\u57fa\u6e96\">\u4f1a\u8a08\u57fa\u6e96<\/a>\u300d\u304c\u8a2d\u3051\u3089\u308c\u305f\u3053\u3068\u3067\u72b6\u6cc1\u304c\u5909\u308f\u308a\u307e\u3059\u3002<span style=\"background-color: 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title=\"\u58f2\u4e0a\u7dcf\u5229\u76ca\">\u58f2\u4e0a\u7dcf\u5229\u76ca<\/a>\u3001<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/38796\/\" data-internallinksmanager029f6b8e52c=\"250\" title=\"\u55b6\u696d\u5229\u76ca\">\u55b6\u696d\u5229\u76ca<\/a>\u3001<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/38796\/\" data-internallinksmanager029f6b8e52c=\"335\" title=\"\u7d4c\u5e38\u5229\u76ca\">\u7d4c\u5e38\u5229\u76ca<\/a>\u3001<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/45120\/\" data-internallinksmanager029f6b8e52c=\"19\" title=\"\u7a0e\u5f15\u524d\u5f53\u671f\u7d14\u5229\u76ca\">\u7a0e\u5f15\u524d\u5f53\u671f\u7d14\u5229\u76ca<\/a>\u3001\u5f53\u671f\u7d14\u5229\u76ca\u3092\u8868\u793a\u3057\u3066\u640d\u76ca\u8a08\u7b97\u66f8\u3092\u4f5c\u6210\u3057\u307e\u3059\u3002<\/p>\n<p>\u4e00\u65b9\u3001<span style=\"background-color: 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data-internallinksmanager029f6b8e52c=\"474\" title=\"\u8ca9\u58f2\u8cbb\">\u8ca9\u58f2\u8cbb<\/a>\u53ca\u3073<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/47911\/\" data-internallinksmanager029f6b8e52c=\"145\" title=\"\u4e00\u822c\u7ba1\u7406\u8cbb\">\u4e00\u822c\u7ba1\u7406\u8cbb<\/a>\u3092\u5dee\u3057\u5f15\u3044\u305f\u91d1\u984d\u3092\u8868\u3057\u307e\u3059\u3002\u7d4c\u5e38\u5229\u76ca\u306f\u3001\u55b6\u696d\u5229\u76ca\u304b\u3089<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/46267\/\" data-internallinksmanager029f6b8e52c=\"151\" title=\"\u55b6\u696d\u5916\u53ce\u76ca\">\u55b6\u696d\u5916\u53ce\u76ca<\/a>\u3092\u52a0\u7b97\u3057\u3001<a href=\"https:\/\/biz.moneyforward.com\/words\/232\/\" data-internallinksmanager029f6b8e52c=\"150\" title=\"\u55b6\u696d\u5916\u8cbb\u7528\">\u55b6\u696d\u5916\u8cbb\u7528<\/a>\u3092\u5dee\u3057\u5f15\u3044\u305f\u91d1\u984d\u3067\u3059\u3002<\/p>\n<p>\u8a73\u7d30\u306b\u3064\u3044\u3066\u306f\u5f8c\u8ff0\u3057\u307e\u3059\u304c\u3001IFRS\u306e\u640d\u76ca\u8a08\u7b97\u66f8\u306b<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/48465\/\" data-internallinksmanager029f6b8e52c=\"390\" 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style=\"background-color: #ffff99;\"><b>IFRS\u7b2c18\u53f7\u300c\u8ca1\u52d9\u8af8\u8868\u306b\u304a\u3051\u308b\u8868\u793a\u53ca\u3073\u958b\u793a\u300d\u3068\u306f\u3001IAS\u7b2c1\u53f7\u300c\u8ca1\u52d9\u8af8\u8868\u306e\u8868\u793a\u300d\u306b\u4ee3\u308f\u308a\u65b0\u305f\u306b\u516c\u8868\u3055\u308c\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>2024\u5e744\u6708\u306b\u3001\u56fd\u969b\u4f1a\u8a08\u57fa\u6e96\u5be9\u8b70\u4f1a\u306b\u3088\u308a\u516c\u8868\u3055\u308c\u307e\u3057\u305f\u30022027\u5e741\u6708\u4ee5\u964d\u306b\u958b\u59cb\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u3088\u308a\u9069\u7528\u3055\u308c\u308b\u5185\u5bb9\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>IFRS\u7b2c18\u53f7\u3067\u306f\u3001\u8ca1\u52d9\u8af8\u8868\u306b\u3064\u3044\u3066\u65b0\u305f\u306a\u8981\u6c42\u4e8b\u9805\u304c\u8ffd\u52a0\u3055\u308c\u307e\u3057\u305f\u3002\u3053\u3053\u3067\u306f\u3001\u640d\u76ca\u8a08\u7b97\u66f8\u306e\u4e3b\u306a\u5909\u66f4\u70b9\u306b\u3064\u3044\u3066\u53d6\u308a\u4e0a\u3052\u307e\u3059\u3002<\/p>\n<h3>\u640d\u76ca\u8a08\u7b97\u66f8\u306e\u5c0f\u8a08\u53ca\u3073\u533a\u5206\u8868\u793a\u306e\u5909\u66f4<\/h3>\n<p>IFRS\u306e\u640d\u76ca\u8a08\u7b97\u66f8\u306b\u306f\u3001\u3082\u3068\u3082\u3068\u300c\u6cd5\u4eba\u6240\u5f97\u7a0e\u300d\u3068\u300c\u975e\u7d99\u7d9a\u4e8b\u696d\u300d\u306e\u533a\u5206\u304c\u3042\u308a\u307e\u3057\u305f\u3002<span style=\"background-color: 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style=\"background-color: #ffff99;\"><b>MPM\u3068\u306f\u3001\u4f01\u696d\u306e\u7d4c\u55b6\u8005\u304c\u5b9a\u7fa9\u3057\u305f\u696d\u7e3e\u6307\u6a19\u306e\u3053\u3068\u3067\u3001\u30d7\u30ec\u30b9\u30ea\u30ea\u30fc\u30b9\u3084\u6c7a\u7b97\u8aac\u660e\u66f8\u985e\u306a\u3069\u306e\u6295\u8cc7\u5bb6\u3068\u306e\u30b3\u30df\u30e5\u30cb\u30b1\u30fc\u30b7\u30e7\u30f3\u3067\u4f7f\u308f\u308c\u307e\u3059\u3002<\/b><\/span>MPM\u306b\u306f\u3001\u640d\u76ca\u8a08\u7b97\u66f8\u306e\u5c0f\u8a08\u306b\u8868\u793a\u3055\u308c\u308b\u3088\u3046\u306a\u6307\u6a19\u3084\u5358\u306b\u8cbb\u7528\u306e\u307f\u3092\u96c6\u8a08\u3057\u305f\u3088\u3046\u306a\u6307\u6a19\u3001\u975e\u8ca1\u52d9\u6307\u6a19\u306f\u542b\u307e\u308c\u307e\u305b\u3093\u3002<\/p>\n<p>IFRS\u7b2c18\u53f7\u3067\u306f\u3001\u65b0\u305f\u306bMPM\u306b\u3064\u3044\u3066\u8ca1\u52d9\u8af8\u8868\u3067\u958b\u793a\u3059\u308b\u3053\u3068\u304c\u8981\u6c42\u3055\u308c\u308b\u3088\u3046\u306b\u306a\u308a\u307e\u3057\u305f\u3002\u5177\u4f53\u7684\u306b\u306f\u3001\u4e0b\u8a18\u306e\u4e8b\u9805\u3092\u6ce8\u8a18\u3067\u958b\u793a\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list summary-box__list\">\n<li>MPM\u3092\u7d4c\u55b6\u8005\u304c\u6709\u7528\u306a\u60c5\u5831\u3068\u8003\u3048\u308b\u7406\u7531<\/li>\n<li>MPM\u306e\u8a08\u7b97\u65b9\u6cd5<\/li>\n<li>MPM\u3068\u640d\u76ca\u8a08\u7b97\u66f8\u306e\u985e\u4f3c\u3059\u308b\u5c0f\u8a08\u3068\u306e\u8abf\u6574\u8868<\/li>\n<li>MPM\u306e\u5909\u66f4\u30fb\u8ffd\u52a0\u30fb\u4e2d\u6b62\u306e\u7406\u7531<\/li>\n<li>MPM\u304c\u4e00\u5074\u9762\u306e\u7d4c\u55b6\u8005\u306e\u898b\u65b9\u3067\u3001\u985e\u4f3c\u3059\u308b\u6307\u6a19\u3068\u6bd4\u8f03\u3067\u304d\u306a\u3044\u53ef\u80fd\u6027\u304c\u3042\u308b\u3053\u3068\u306e\u65e8\u3000\u306a\u3069<\/li>\n<\/ul>\n<\/div>\n<h3>\u60c5\u5831\u306e\u30b0\u30eb\u30fc\u30d4\u30f3\u30b0\uff08\u96c6\u7d04\u53ca\u3073\u5206\u89e3\uff09\u306e\u660e\u78ba\u5316<\/h3>\n<p>IFRS\u7b2c18\u53f7\u306f\u3001\u91cd\u8981\u6027\u306b\u95a2\u3059\u308b\u898f\u5b9a\u3092\u5f93\u6765\u306e\u57fa\u6e96\u304b\u3089\u5f15\u304d\u7d99\u3044\u3060\u5185\u5bb9\u3067\u3059\u3002\u3057\u304b\u3057\u3001\u3053\u308c\u307e\u3067\u306e\u57fa\u6e96\u3067\u306f\u3001\u60c5\u5831\u304c\u7d30\u304b\u3059\u304e\u3066\u91cd\u8981\u306a\u60c5\u5831\u304c\u308f\u304b\u308a\u306b\u304f\u3044\u3001\u3042\u308b\u3044\u306f\u8a73\u7d30\u306a\u60c5\u5831\u304c\u8ca1\u52d9\u8af8\u8868\u304b\u3089\u5341\u5206\u306b\u8aad\u307f\u53d6\u308c\u306a\u3044\u306a\u3069\u306e\u554f\u984c\u304c\u3042\u308a\u307e\u3057\u305f\u3002IFRS\u7b2c18\u53f7\u306f\u3001\u3053\u308c\u3089\u306e\u8ca1\u52d9\u8af8\u8868\u306e\u91cd\u8981\u306a\u60c5\u5831\u306b\u95a2\u308f\u308b\u4e8b\u9805\u306e\u8868\u793a\u3092\u6539\u5584\u3057\u305f\u5185\u5bb9\u306b\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<p><span style=\"background-color: #ffff99;\"><b>IFRS\u7b2c18\u53f7\u3067\u65b0\u305f\u306b\u898f\u5b9a\u3055\u308c\u305f\u306e\u304c\u3001\u60c5\u5831\u306e\u30b0\u30eb\u30fc\u30d4\u30f3\u30b0\u3068\u60c5\u5831\u306e\u30e9\u30d9\u30ea\u30f3\u30b0\u3067\u3059\u3002<\/b><\/span>\u898f\u5b9a\u306b\u3088\u308a\u3001\u985e\u4f3c\u3059\u308b\u60c5\u5831\u3092\u96c6\u7d04\u3057\u3001\u985e\u4f3c\u3057\u306a\u3044\u60c5\u5831\u306f\u5206\u89e3\u3057\u3066\u305d\u306e\u6839\u62e0\u3092\u793a\u3059\u3053\u3068\u304c\u6c42\u3081\u3089\u308c\u307e\u3059\u3002\u60c5\u5831\u306e\u91cd\u8981\u6027\u306b\u3082\u6ce8\u76ee\u3057\u3001\u3053\u308c\u307e\u3067\u300c\u305d\u306e\u4ed6\u300d\u3068\u3057\u3066\u3044\u305f\u30e9\u30d9\u30ea\u30f3\u30b0\u306f\u3001\u91cd\u8981\u6027\u3092\u52a0\u5473\u3057\u3066\u305d\u306e\u4ed6\u306b\u6709\u7528\u306a\u30e9\u30d9\u30eb\u304c\u3042\u308b\u5834\u5408\u3001\u9069\u5207\u306a\u30e9\u30d9\u30ea\u30f3\u30b0\u306b\u3088\u308a\u60c5\u5831\u3092\u958b\u793a\u3059\u308b\u3053\u3068\u304c\u6c42\u3081\u3089\u308c\u308b\u3088\u3046\u306b\u306a\u308a\u307e\u3057\u305f\u3002<\/p>\n<h2>IFRS\u306b\u3088\u308b\u640d\u76ca\u8a08\u7b97\u66f8\u306e\u4f5c\u6210\u65b9\u6cd5<\/h2>\n<p>IFRS\u3092\u9069\u7528\u3057\u305f\u640d\u76ca\u8a08\u7b97\u66f8\u306f\u3001\u65e5\u672c\u57fa\u6e96\u306e\u640d\u76ca\u8a08\u7b97\u66f8\u3068\u533a\u5206\u3084\u69cb\u9020\u304c\u7570\u306a\u308a\u307e\u3059\u3002IFRS\u5bfe\u5fdc\u306e\u30b7\u30b9\u30c6\u30e0\u3092\u5229\u7528\u3059\u308b\u306a\u3069\u3001\u9069\u5207\u306a\u533a\u5206\u3067\u4f5c\u6210\u3067\u304d\u308b\u3088\u3046\u306b\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3>IFRS\u306b\u3088\u308b\u640d\u76ca\u8a08\u7b97\u66f8\u306e\u3072\u306a\u5f62<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>IFRS\u306e\u640d\u76ca\u8a08\u7b97\u66f8\u306b\u3064\u3044\u3066\u306f\u3001\u7279\u5b9a\u306e\u3072\u306a\u5f62\u306f\u5b58\u5728\u3057\u307e\u305b\u3093\u3002<\/b><\/span>\u305f\u3060\u3057\u3001\u30eb\u30fc\u30eb\u306b\u5247\u3063\u3066\u3001\u958b\u793a\u304c\u8981\u6c42\u3055\u308c\u3066\u3044\u308b\u8868\u793a\u3092\u9069\u5207\u306b\u4f5c\u6210\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u91d1\u878d\u5e81\u3067\u306f\u300c<a href=\"https:\/\/www.fsa.go.jp\/news\/27\/sonota\/20160331-5.html\" target=\"_blank\" rel=\"noopener\">IFRS\u306b\u57fa\u3065\u304f\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u306e\u958b\u793a\u4f8b<\/a>\u300d\u304c\u516c\u8868\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u4ed6\u306b\u3082\u3001\u5927\u624b<a href=\"https:\/\/biz.moneyforward.com\/words\/2010\/\" data-internallinksmanager029f6b8e52c=\"280\" title=\"\u4f1a\u8a08\u76e3\u67fb\">\u4f1a\u8a08\u76e3\u67fb<\/a>\u6cd5\u4eba\u306a\u3069\u3067IFRS\u306b\u3088\u308b<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/329\/\" data-internallinksmanager029f6b8e52c=\"135\" title=\"\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\">\u9023\u7d50\u8ca1\u52d9\u8af8\u8868<\/a>\u306e\u8a18\u4e8b\u4f8b\u304c\u516c\u958b\u3055\u308c\u3066\u3044\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002\u3053\u308c\u3089\u306e\u958b\u793a\u4f8b\u306f\u3001IFRS\u306b\u57fa\u3065\u304f\u640d\u76ca\u8a08\u7b97\u66f8\u3092\u4f5c\u6210\u3059\u308b\u969b\u306e\u53c2\u8003\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<h3>IFRS\u306b\u3088\u308b\u640d\u76ca\u8a08\u7b97\u66f8\u306e\u8a18\u8f09\u4f8b<\/h3>\n<p>IFRS\u306b\u3088\u308b\u640d\u76ca\u8a08\u7b97\u66f8\u306e\u69cb\u9020\u306f\u3001\u7c21\u5358\u306b\u793a\u3059\u3068\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002\u592a\u5b57\u304c\u5c0f\u8a08\u3001\u9752\u304f\u5857\u308a\u3064\u3076\u3055\u308c\u3066\u3044\u308b\u90e8\u5206\u304cIFRS\u7b2c18\u53f7\u300c\u8ca1\u52d9\u8af8\u8868\u306b\u304a\u3051\u308b\u8868\u793a\u53ca\u3073\u958b\u793a\u300d\u3067\u5909\u5316\u3059\u308b\u90e8\u5206\u3067\u3059\u3002\u6539\u6b63\u4ee5\u524d\u306f\u5857\u308a\u3064\u3076\u3057\u306e\u90e8\u5206\u306b\u3064\u3044\u3066\u533a\u5206\u3084\u5c0f\u8a08\u306e\u8868\u793a\u306f\u6c42\u3081\u3089\u308c\u307e\u305b\u3093\u304c\u3001<span style=\"background-color: #ffff99;\"><b>2027\u5e741\u67081\u65e5\u4ee5\u964d\u306b\u958b\u59cb\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u4ee5\u964d\u3001\u55b6\u696d\u30fb\u6295\u8cc7\u30fb\u8ca1\u52d9\u306b\u3088\u308b\u8868\u793a\u3068\u5c0f\u8a08\u3092\u52a0\u3048\u3066\u640d\u76ca\u8a08\u7b97\u66f8\u3092\u4f5c\u6210\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/b><\/span><\/p>\n<table>\n<thead>\n<tr>\n<th>\u533a\u5206<\/th>\n<th>\u640d\u76ca\u8a08\u7b97\u66f8\u306e\u8868\u793a\u9805\u76ee<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td rowspan=\"2\">\u55b6\u696d<\/td>\n<td>\u53ce\u76ca<\/td>\n<\/tr>\n<tr>\n<td>\u8cbb\u7528<\/td>\n<\/tr>\n<tr>\n<td colspan=\"2\"><strong>\u55b6\u696d\u640d\u76ca<\/strong><\/td>\n<\/tr>\n<tr>\n<td>\u6295\u8cc7<\/td>\n<td>\u6295\u8cc7\u304b\u3089\u306e\u53ce\u76ca\u306a\u3069<\/td>\n<\/tr>\n<tr>\n<td colspan=\"2\"><strong>\u8ca1\u52d9\u53ca\u3073\u6cd5\u4eba\u6240\u5f97\u7a0e\u524d\u7d14\u640d\u76ca<\/strong><\/td>\n<\/tr>\n<tr>\n<td>\u8ca1\u52d9<\/td>\n<td>\u5229\u606f\u8cbb\u7528\u306a\u3069<\/td>\n<\/tr>\n<tr>\n<td colspan=\"2\"><strong>\u7a0e\u5f15\u524d\u5f53\u671f\u7d14\u5229\u76ca<\/strong><\/td>\n<\/tr>\n<tr>\n<td>\u6cd5\u4eba\u6240\u5f97\u7a0e<\/td>\n<td>\u6cd5\u4eba\u6240\u5f97\u7a0e\u8cbb\u7528<\/td>\n<\/tr>\n<tr>\n<td colspan=\"2\"><strong>\u7d99\u7d9a\u4e8b\u696d\u306e\u5f53\u671f\u7d14\u5229\u76ca<\/strong><\/td>\n<\/tr>\n<tr>\n<td>\u975e\u7d99\u7d9a\u4e8b\u696d<\/td>\n<td>\u975e\u7d99\u7d9a\u4e8b\u696d\u306e\u7d14\u640d\u76ca<\/td>\n<\/tr>\n<tr>\n<td colspan=\"2\"><strong>\u5f53\u671f\u7d14\u5229\u76ca<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2>IFRS\u306b\u3088\u308b\u640d\u76ca\u8a08\u7b97\u66f8\u3092\u4f5c\u6210\u3059\u308b\u3068\u304d\u306e\u6ce8\u610f\u70b9<\/h2>\n<p>\u65e5\u672c\u3067IFRS\u306b\u3088\u308b\u958b\u793a\u304c\u8a8d\u3081\u3089\u308c\u3066\u3044\u308b\u306e\u306f\u3001\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u3067\u3059\u3002\u8ca1\u52d9\u5831\u544a\u3084\u7a0e\u52d9\u7533\u544a\u3067\u4f7f\u7528\u3059\u308b<a href=\"https:\/\/biz.moneyforward.com\/words\/1721\/\" data-internallinksmanager029f6b8e52c=\"83\" title=\"\u500b\u5225\u8ca1\u52d9\u8af8\u8868\">\u500b\u5225\u8ca1\u52d9\u8af8\u8868<\/a>\u306b\u3064\u3044\u3066\u306f\u3001\u65e5\u672c\u57fa\u6e96\u3067\u4f5c\u6210\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002IFRS\u306b\u3088\u308b\u640d\u76ca\u8a08\u7b97\u66f8\u3092\u4f5c\u6210\u3057\u305f\u3044\u5834\u5408\u306f\u3001\u65e5\u672c\u57fa\u6e96\u3068IFRS\u306e\u4e21\u65b9\u306b\u5bfe\u5fdc\u3067\u304d\u308b\u3088\u3046\u306a\u30b7\u30b9\u30c6\u30e0\u306e\u5c0e\u5165\u304c\u6c42\u3081\u3089\u308c\u307e\u3059\u3002\u307e\u305f\u3001<span style=\"background-color: 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