{"id":80899,"date":"2025-03-28T17:46:42","date_gmt":"2025-03-28T08:46:42","guid":{"rendered":"https:\/\/biz.moneyforward.com\/accounting\/basic\/?p=80899"},"modified":"2026-04-22T18:03:39","modified_gmt":"2026-04-22T09:03:39","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-2-8","status":"publish","type":"post","link":"https:\/\/biz.moneyforward.com\/accounting\/basic\/80899\/","title":{"rendered":"IFRS\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u958b\u793a\u57fa\u6e96\u3068\u306f\uff1fS1\u53f7\u30fbS2\u53f7\u306e\u5185\u5bb9\u3084SSBJ\u306e\u5f79\u5272\u3082\u89e3\u8aac"},"content":{"rendered":"<p>\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\uff08sustainability\uff09\u3068\u306f\u3001\u74b0\u5883\u3084\u7d4c\u6e08\u3001\u793e\u4f1a\u7b49\u3092\u9577\u671f\u7684\u306a\u8996\u70b9\u3067\u898b\u3066\u3001\u793e\u4f1a\u5168\u4f53\u3092\u9577\u671f\u7684\u306b\u6301\u7d9a\u3055\u305b\u308b\u3053\u3068\u3092\u6307\u3057\u307e\u3059\u3002\u65e5\u672c\u8a9e\u3067\u306f\u300c\u6301\u7d9a\u53ef\u80fd\u6027\u300d\u3068\u547c\u3070\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p><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>\u300c<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/75\/\" data-internallinksmanager029f6b8e52c=\"441\" title=\"IFRS\">IFRS<\/a>\u300d\u3067\u3082\u3001\u5098\u4e0b\u6a5f\u95a2\u306e\u300cISBB\u300d\u304c\u300cIFRS\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u958b\u793a\u57fa\u6e96\u300d\u3092\u516c\u8868\u3057\u3001\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u95a2\u9023\u8ca1\u52d9\u60c5\u5831\u306e\u958b\u793a\u3092\u6c42\u3081\u308b\u3053\u3068\u3068\u306a\u308a\u307e\u3057\u305f\u3002<\/p>\n<p>IFRS\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u958b\u793a\u57fa\u6e96\u3068\u306f\u4f55\u304b\u3001\u3053\u306e\u6a5f\u4f1a\u306b\u7406\u89e3\u3057\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<div id=\"post-below-intro\"><\/div><h2>IFRS\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u958b\u793a\u57fa\u6e96\u3068\u306f<\/h2>\n<p>IFRS\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u958b\u793a\u57fa\u6e96\u3067\u516c\u8868\u3055\u308c\u308b\u60c5\u5831\u306f\u3001\u6295\u8cc7\u306e\u610f\u601d\u6c7a\u5b9a\u306e\u53c2\u8003\u8cc7\u6599\u3068\u3057\u3066\u5229\u7528\u3055\u308c\u307e\u3059\u3002\u300cIFRS S1\u53f7\u300d\u300cIFRS S2\u53f7\u300d\u306e2\u3064\u304c\u516c\u8868\u3055\u308c\u3066\u3044\u307e\u3059\u304c\u3001\u3069\u306e\u3088\u3046\u306a\u3082\u306e\u304b\u3092\u78ba\u8a8d\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3>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<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>IFRS S1\u53f7\u306f\u3001\u6c17\u5019\u4ee5\u5916\u306e\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u306b\u95a2\u3059\u308b\u5168\u822c\u7684\u306a\u958b\u793a\u3067\u3059\u3002<\/b><\/span>\u3053\u3053\u3067\u958b\u793a\u3055\u308c\u308b\u60c5\u5831\u306f\u3001\u6295\u8cc7\u5bb6\u3001\u50b5\u6a29\u8005\u306e\u6295\u8cc7\u306b\u95a2\u308f\u308b\u5224\u65ad\u6750\u6599\u3068\u306a\u308a\u307e\u3059\u306e\u3067\u3001\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u306b\u95a2\u3059\u308b\u975e\u8ca1\u52d9\u60c5\u5831\u304c\u8ca1\u52d9\u60c5\u5831\u3068\u3069\u306e\u3088\u3046\u306b\u95a2\u4fc2\u3059\u308b\u304b\u3092\u8aac\u660e\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002\u3055\u3089\u306b\u3001\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u306e\u30ea\u30b9\u30af\u306b\u3064\u3044\u3066\u3082\u958b\u793a\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<h3>IFRS S2\u53f7\u300c\u6c17\u5019\u95a2\u9023\u958b\u793a\u300d<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>IFRS S2\u53f7\u306f\u3001\u6c17\u5019\u95a2\u9023\u30ea\u30b9\u30af\u3084\u6a5f\u4f1a\u306e\u958b\u793a\u3067\u3059\u3002<\/b><\/span>\u6c17\u5019\u95a2\u9023\u30ea\u30b9\u30af\u306f\u4f01\u696d\u306e\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u3084\u8cc7\u672c\u30b3\u30b9\u30c8\u306b\u5f71\u97ff\u3092\u4e0e\u3048\u308b\u53ef\u80fd\u6027\u304c\u9ad8\u3044\u305f\u3081\u3001\u958b\u793a\u304c\u6c42\u3081\u3089\u308c\u307e\u3059\u3002\u306a\u304a\u3001IFRS\u3000S2\u53f7\u3067\u306f\u6e29\u5ba4\u52b9\u679c\u30ac\u30b9\u6392\u51fa\u91cf\u3084\u6c17\u5019\u30ea\u30b9\u30af\u306b\u5bfe\u3057\u3066\u3069\u306e\u3088\u3046\u306b\u76e3\u8996\u3059\u308b\u304b\u306e\u30d7\u30ed\u30bb\u30b9\u3082\u660e\u78ba\u5316\u3057\u3066\u304a\u304b\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\n<h2>IFRS\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u958b\u793a\u57fa\u6e96\u306b\u95a2\u9023\u3059\u308b\u7d44\u7e54<\/h2>\n<p>IFRS\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u958b\u793a\u57fa\u6e96\u95a2\u9023\u7d44\u7e54\u306f\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list summary-box__list\">\n<li>SSBJ\uff08\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u57fa\u6e96\u59d4\u54e1\u4f1a\uff09<\/li>\n<li>ISSB\uff08\u56fd\u969b\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u57fa\u6e96\u5be9\u8b70\u4f1a\uff09<\/li>\n<li>\u91d1\u878d\u5e81<\/li>\n<\/ul>\n<\/div>\n<p>\u3069\u306e\u3088\u3046\u306a\u5f79\u5272\u304c\u3042\u308b\u306e\u304b\u7406\u89e3\u3057\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3>SSBJ\uff08\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u57fa\u6e96\u59d4\u54e1\u4f1a\uff09<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>SSBJ\uff08\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u57fa\u6e96\u59d4\u54e1\u4f1a\uff09\u306f\u3001ISSB\uff08\u56fd\u969b\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u57fa\u6e96\u5be9\u8b70\u4f1a\uff09\u306e\u8a2d\u7acb\u3092\u53d7\u3051\u30012022\u5e74\u306b\u65e5\u672c\u306e\u516c\u76ca\u8ca1\u56e3\u6cd5\u4eba<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/89\/\" data-internallinksmanager029f6b8e52c=\"341\" title=\"\u8ca1\u52d9\u4f1a\u8a08\">\u8ca1\u52d9\u4f1a\u8a08<\/a>\u57fa\u6e96\u6a5f\u69cb\uff08FASF\uff09\u5185\u306b\u8a2d\u7acb\u3055\u308c\u307e\u3057\u305f\u3002<\/b><\/span><\/p>\n<p>ISSB\u304c\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u60c5\u5831\u306e\u56fd\u969b\u958b\u793a\u57fa\u6e96\u306e\u5236\u5b9a\u3092\u76ee\u7684\u3068\u3059\u308b\u306e\u306b\u5bfe\u3057\u3001SSBJ\u306f\u65e5\u672c\u57fa\u6e96\u3092\u5b9a\u3081\u308b\u3053\u3068\u3092\u76ee\u7684\u3068\u3057\u3066\u3044\u307e\u3059\u3002\u307e\u305f\u3001\u56fd\u969b\u57fa\u6e96\u306e\u30af\u30aa\u30ea\u30c6\u30a3\u3092\u4e0a\u3052\u308b\u305f\u3081\u3001\u65e5\u672c\u306e\u7acb\u5834\u304b\u3089\u610f\u898b\u3092\u63d0\u51fa\u3059\u308b\u3068\u3044\u3046\u5f79\u5272\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n<h3>ISSB\uff08\u56fd\u969b\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u57fa\u6e96\u5be9\u8b70\u4f1a\uff09<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>ISSB\uff08\u56fd\u969b\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u57fa\u6e96\u5be9\u8b70\u4f1a\uff09\u306f\u3001\u74b0\u5883\u30fb\u793e\u4f1a\u30fb\u30ac\u30d0\u30ca\u30f3\u30b9\u306a\u3069\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u958b\u793a\u306e\u56fd\u969b\u57fa\u6e96\u3092\u5b9a\u3081\u308b\u305f\u3081\u306b\u30012021\u5e74\u306bIFRS\u8ca1\u56e3\u306b\u3088\u308a\u8a2d\u7acb\u3055\u308c\u307e\u3057\u305f\u3002<\/b><\/span><\/p>\n<p>\u4ee5\u524d\u306f\u8907\u6570\u306e\u6a5f\u95a2\u304c\u958b\u793a\u57fa\u6e96\u3092\u5236\u5b9a\u3057\u3066\u3044\u307e\u3057\u305f\u304c\u3001ISSB\u5236\u5b9a\u306b\u3088\u308a\u57fa\u6e96\u304c\u7d71\u5408\u3055\u308c\u307e\u3057\u305f\u3002<\/p>\n<h3>\u91d1\u878d\u5e81<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>ISSB\u304c\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u958b\u793a\u306e\u56fd\u969b\u57fa\u6e96\u3092\u5b9a\u3081\u308b\u306e\u306b\u4f34\u3044\u3001\u91d1\u878d\u5e81\u306f\u56fd\u969b\u7684\u306a\u6bd4\u8f03\u53ef\u80fd\u6027\u306e\u78ba\u4fdd\u3001\u304a\u3088\u3073\u4e2d\u9577\u671f\u7684\u306a\u4f01\u696d\u4fa1\u5024\u5411\u4e0a\u3092\u76ee\u7684\u3068\u3057\u305f\u30ef\u30fc\u30ad\u30f3\u30b0\u30b0\u30eb\u30fc\u30d7\u3092\u767a\u8db3\u3055\u305b\u307e\u3057\u305f\u3002<\/b><\/span><\/p>\n<p>\u91d1\u878d\u5e81\u306e\u52d5\u304d\u306b\u3088\u308a\u30012023\u5e743\u6708\u671f\u304b\u3089<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>\u306b\u3088\u308b\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u958b\u793a\u304c\u3001\u3055\u3089\u306b\u30012027\u5e743\u6708\u671f\u304b\u3089\u6642\u4fa1\u7dcf\u984d3\u5146\u5186\u8d85\u306e\u6771\u8a3c\u30d7\u30e9\u30a4\u30e0\u5e02\u5834\u4e0a\u5834\u4f01\u696d\u306e\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u958b\u793a\u9069\u7528\u958b\u59cb\u30012028\u5e743\u6708\u671f\u304b\u3089\u306f\u76e3\u67fb\u6cd5\u4eba\u306b\u3088\u308b\u4fdd\u8a3c\u304c\u7fa9\u52d9\u5316\u3059\u308b\u3053\u3068\u304c\u6c7a\u5b9a\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<h2>IFRS\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u958b\u793a\u57fa\u6e96\u306e\u9069\u7528\u306f\u3044\u3064\u304b\u3089\uff1f<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>2025\u5e743\u6708\u6642\u70b9\u3067\u6c7a\u5b9a\u3057\u3066\u3044\u308b\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u958b\u793a\u57fa\u6e96\u306e\u9069\u7528\u306e\u30b9\u30b1\u30b8\u30e5\u30fc\u30eb\u306f\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\u3002<\/b><\/span><\/p>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list 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