{"id":80909,"date":"2025-03-28T18:10:10","date_gmt":"2025-03-28T09:10:10","guid":{"rendered":"https:\/\/biz.moneyforward.com\/accounting\/basic\/?p=80909"},"modified":"2026-04-22T15:47:00","modified_gmt":"2026-04-22T06:47:00","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-2-10","status":"publish","type":"post","link":"https:\/\/biz.moneyforward.com\/accounting\/basic\/80909\/","title":{"rendered":"IFRS\u7b2c9\u53f7\u300c\u91d1\u878d\u5546\u54c1\u300d\u3068\u306f\uff1f\u5206\u985e\u30fb\u6e2c\u5b9a\u65b9\u6cd5\u3084\u65e5\u672c\u57fa\u6e96\u3068\u306e\u9055\u3044\u3082\u89e3\u8aac"},"content":{"rendered":"<p>\u6d77\u5916\u4f01\u696d\u3068\u53d6\u5f15\u3059\u308b\u5834\u5408\u3001<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>\uff08International Financial Reporting Standards\uff09\u300d\u9069\u7528\u304c\u5fc5\u9808\u306b\u306a\u3063\u3066\u3044\u308b\u5834\u5408\u304c\u591a\u3044\u305f\u3081\u3001\u65e5\u672c\u3067\u3082\u5c0e\u5165\u4f01\u696d\u304c\u5897\u3048\u3064\u3064\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u4eca\u56de\u306f\u3001\u91d1\u878d\u5546\u54c1\u306e\u6271\u3044\u306b\u3064\u3044\u3066\u898f\u5b9a\u3055\u308c\u305f\u300cIFRS\u7b2c9\u53f7\u300d\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u307e\u3059\u3002\u3053\u308c\u304b\u3089IFRS\u5c0e\u5165\u3092\u691c\u8a0e\u3057\u3066\u3044\u308b\u4f01\u696d\u306e\u65b9\u3001IFRS\u306b\u3064\u3044\u3066\u7406\u89e3\u3092\u6df1\u3081\u305f\u3044\u65b9\u306f\u305c\u3072\u53c2\u8003\u306b\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<div id=\"post-below-intro\"><\/div><h2>IFRS\u7b2c9\u53f7\u300c\u91d1\u878d\u5546\u54c1\u300d\u3068\u306f<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>IFRS\u7b2c9\u53f7\u300c\u91d1\u878d\u5546\u54c1\u300d\u3067\u306f\u3001\u91d1\u878d\u5546\u54c1\u306e\u6271\u3044\u306b\u3064\u3044\u3066\u898f\u5b9a\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/b><\/span><\/p>\n<h3>IFRS\u7b2c9\u53f7\u306e\u76ee\u7684<\/h3>\n<p>IFRS\u7b2c9\u53f7\u306e\u4e3b\u306a\u76ee\u7684\u306f\u3001\u4f01\u696d\u304c\u4fdd\u6709\u3059\u308b<a href=\"https:\/\/biz.moneyforward.com\/words\/1058\/\" data-internallinksmanager029f6b8e52c=\"332\" title=\"\u91d1\u878d\u8cc7\u7523\">\u91d1\u878d\u8cc7\u7523<\/a>\u3092\u4f1a\u8a08\u51e6\u7406\u3059\u308b\u969b\u306b\u660e\u78ba\u5316\u3059\u308b\u3053\u3068\u3067\u3059\u3002<\/p>\n<h3>IFRS\u7b2c9\u53f7\u306e\u9069\u7528\u7bc4\u56f2<\/h3>\n<p>IFRS\u7b2c9\u53f7\u306e\u9069\u7528\u7bc4\u56f2\u306f\u3001\u4ee5\u524d\u9069\u7528\u3055\u308c\u3066\u3044\u305f\u300cIAS\u7b2c39\u53f7\u300d\u3068\u540c\u3058\u7bc4\u56f2\u3067\u3059\u3002<\/p>\n<h3>IFRS\u7b2c9\u53f7\u306e\u9069\u7528\u6642\u671f<\/h3>\n<p>\u73fe\u884c\u306e\u300cIFRS\u7b2c9\u53f7\u300d\u306f2018\u5e741\u67081\u65e5\u4ee5\u964d\u306b\u958b\u59cb\u3057\u305f\u4e8b\u696d\u5e74\u5ea6\u304b\u3089\u9069\u7528\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u305f\u3060\u3057\u30012024\u5e745\u6708\u306b\u56fd\u969b\u4f1a\u8a08\u57fa\u6e96\u5be9\u8b70\u4f1a\u306fIFRS\u7b2c9\u53f7\u53ca\u3073\u7b2c7\u53f7\u306b\u3064\u3044\u3066\u300c\u91d1\u878d\u5546\u54c1\u306e\u5206\u985e\u53ca\u3073\u6e2c\u5b9a\u306b\u95a2\u3059\u308b\u57fa\u6e96\u306e\u6539\u8a02\u300d\u3092\u516c\u8868\u3057\u3066\u304a\u308a\u3001<span style=\"background-color: #ffff99;\"><b>2026\u5e741\u67081\u65e5\u4ee5\u964d\u958b\u59cb\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u304b\u3089\u306f\u6539\u8a02\u5206\u304c\u9069\u7528\u3068\u306a\u308b\u4e88\u5b9a\u3067\u3059\u3002<\/b><\/span><\/p>\n<h2>IFRS\u7b2c9\u53f7\u306e\u4e3b\u306a\u5185\u5bb9<\/h2>\n<p>IFRS\u7b2c9\u53f7\u306e\u4e3b\u306a\u5185\u5bb9\u3092\u3054\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/p>\n<h3>\u91d1\u878d\u5546\u54c1\u306e\u5206\u985e\u30fb\u6e2c\u5b9a\u65b9\u6cd5<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>IFRS\u7b2c9\u53f7\u3067\u306f\u3001<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/44284\/\" data-internallinksmanager029f6b8e52c=\"452\" title=\"\u58f2\u639b\u91d1\">\u58f2\u639b\u91d1<\/a>\u3001\u9810\u91d1\u3001<a href=\"https:\/\/biz.moneyforward.com\/words\/1034\/\" data-internallinksmanager029f6b8e52c=\"435\" title=\"\u6709\u4fa1\u8a3c\u5238\">\u6709\u4fa1\u8a3c\u5238<\/a>\u3001\u30c7\u30ea\u30d0\u30c6\u30a3\u30d6\u306a\u3069\u304c\u91d1\u878d\u8cc7\u7523\u306e\u5b9a\u7fa9\u3092\u6e80\u305f\u3059\u306e\u3067\u3042\u308c\u3070\u3001\u5168\u3066\u300c\u511f\u5374\u539f\u4fa1\u300d\u300cFVOCI\u300d\u300cFVTPL\u300d\u306e\u3044\u305a\u308c\u304b\u306b\u5206\u985e\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u307e\u305f\u3001\u5168\u3066\u306e\u91d1\u878d\u8cc7\u7523\u306f\u5206\u985e\u7d50\u679c\u306b\u3088\u308a\u300c\u516c\u6b63\u4fa1\u5024\u300d\u3082\u3057\u304f\u306f\u300c\u511f\u5374\u4fa1\u5024\u300d\u3067\u6e2c\u5b9a\u3055\u308c\u307e\u3059\u3002\u5177\u4f53\u4f8b\u306f\u4ee5\u4e0b\u306e\u8868\u3067\u3054\u78ba\u8a8d\u304f\u3060\u3055\u3044\u3002<\/p>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list summary-box__list\">\n<li><strong>\u511f\u5374\u539f\u4fa1<\/strong><br \/>\n\u5b9f\u52b9\u91d1\u5229\u6cd5\u306b\u3088\u308b\u511f\u5374\u539f\u4fa1\u3067\u6e2c\u5b9a<\/li>\n<li><strong>FVOCI<\/strong><br \/>\n\u5b9f\u52b9\u91d1\u5229\u6cd5\u306b\u3088\u308b\u511f\u5374\u539f\u4fa1\u3067\u6e2c\u5b9a\u3001\u304b\u3064\u516c\u6b63\u4fa1\u5024\u3067\u6e2c\u5b9a<\/li>\n<li><strong>FVTPL<\/strong><br \/>\n\u516c\u6b63\u4fa1\u5024\u3067\u6e2c\u5b9a\u3057\u3001\u8a55\u4fa1\u5dee\u984d\u306f\u7d14\u5229\u76ca\u3068\u306a\u308b<\/li>\n<li><strong>FVOCI\uff08\u682a\u5f0f\u7b49\uff09<\/strong><br \/>\n\u516c\u6b63\u4fa1\u5024\u3067\u6e2c\u5b9a\u3057\u3001\u8a55\u4fa1\u5dee\u984d\u306f\u305d\u306e\u4ed6\u306e\u5305\u62ec\u5229\u76ca\u3068\u306a\u308b<\/li>\n<\/ul>\n<\/div>\n<h3>\u4e88\u60f3\u4fe1\u7528\u640d\u5931\u30e2\u30c7\u30eb<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>IFRS\u3067\u306f\u3001\u4fe1\u7528\u30ea\u30b9\u30af\u306b\u5fdc\u3058\u3066\u91d1\u878d\u8cc7\u7523\u3092\u300c\u4e88\u60f3\u4fe1\u7528\u640d\u5931\u30e2\u30c7\u30eb\u300d\u3068\u3044\u30463\u3064\u306e\u30b9\u30c6\u30fc\u30b8\u306b\u5206\u985e\u3057\u307e\u3059\u3002<\/b><\/span>\u3055\u3089\u306b\u30b9\u30c6\u30fc\u30b8\u306b\u5fdc\u3058\u3066\u6e1b\u640d\u640d\u5931\u306e\u898b\u7a4d\u3082\u308a\u3092\u3057\u307e\u3059\u3002\u30b9\u30c6\u30fc\u30b8\u3054\u3068\u306e\u8a8d\u8b58\u306b\u3064\u3044\u3066\u306f\u4ee5\u4e0b\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list summary-box__list\">\n<li><strong>\u30b9\u30c6\u30fc\u30b81<\/strong><br \/>\n\u5f53\u521d\u8a8d\u8b58<\/li>\n<li><strong>\u30b9\u30c6\u30fc\u30b82<\/strong><br \/>\n\u30b9\u30c6\u30fc\u30b81\u3088\u308a\u3082\u6e1b\u640d\u640d\u5931\u984d\u304c\u5897\u52a0\u3057\u305f\u72b6\u614b\u4fe1\u7528\u683c\u4e0b\u3052\u306a\u3069\u3001\u8457\u3057\u3044\u4fe1\u7528\u306e\u60aa\u5316\u304c\u8a8d\u3081\u3089\u308c\u308b<\/li>\n<li><strong>\u30b9\u30c6\u30fc\u30b83<\/strong><br \/>\n\u30b9\u30c6\u30fc\u30b82\u3088\u308a\u3082\u6e1b\u640d\u640d\u5931\u984d\u304c\u5897\u52a0\u3057\u305f\u72b6\u614b\u50b5\u52d9\u4e0d\u5c65\u884c\u306a\u3069\u3001\u4fe1\u7528\u6bc0\u640d\u306e\u8a3c\u62e0\u304c\u767a\u751f\u3059\u308b<\/li>\n<\/ul>\n<\/div>\n<h3>\u30d8\u30c3\u30b8\u4f1a\u8a08\u306e\u5909\u66f4<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>IFRS\u7b2c9\u53f7\u3067\u306f\u3001<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/27391\/\" data-internallinksmanager029f6b8e52c=\"230\" title=\"\u30d8\u30c3\u30b8\u4f1a\u8a08\">\u30d8\u30c3\u30b8\u4f1a\u8a08<\/a>\u306b\u3064\u3044\u3066\u6b21\u306e\u3088\u3046\u306b\u9069\u683c\u8981\u4ef6\u3092\u8a2d\u3051\u3066\u3044\u307e\u3059\u3002<\/b><\/span><\/p>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list summary-box__list\">\n<li>\u30d8\u30c3\u30b8\u624b\u6bb5\u3084\u30d8\u30c3\u30b8\u5bfe\u8c61\u304c\u57fa\u6e96\u306e\u8981\u8acb\u306b\u7167\u3089\u3057\u5408\u308f\u305b\u3066\u9069\u683c\u3067\u3042\u308b<\/li>\n<li>\u30d8\u30c3\u30b8\u95a2\u9023\u304c\u6709\u52b9\u6027\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3057\u3066\u3044\u308b<\/li>\n<li>\u30d8\u30c3\u30b8\u95a2\u9023\u3084\u30d8\u30c3\u30b8\u306e\u5b9f\u884c\u306b\u95a2\u3057\u3066\u3001\u958b\u59cb\u6642\u70b9\u3067\u30ea\u30b9\u30af\u7ba1\u7406\u3084\u6226\u7565\u306b\u3064\u3044\u3066\u516c\u5f0f\u306a\u6307\u5b9a\u3068\u6587\u66f8\u5316\u304c\u884c\u308f\u308c\u3066\u3044\u308b<\/li>\n<\/ul>\n<\/div>\n<h2>IFRS\u7b2c9\u53f7\u3068\u65e5\u672c\u57fa\u6e96\u306e\u9055\u3044<\/h2>\n<p>IFRS\u7b2c9\u53f7\u3068\u65e5\u672c\u306e\u4f1a\u8a08\u57fa\u6e96\u306e\u9055\u3044\u3092\u78ba\u8a8d\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3>\u8cb8\u5012\u5f15\u5f53\u91d1\u306e\u8a08\u4e0a\u65b9\u6cd5\u306e\u9055\u3044<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b><a href=\"https:\/\/biz.moneyforward.com\/words\/1318\/\" data-internallinksmanager029f6b8e52c=\"70\" title=\"\u8cb8\u5012\u5f15\u5f53\u91d1\">\u8cb8\u5012\u5f15\u5f53\u91d1<\/a>\u306e\u51e6\u7406\u306e\u9055\u3044\u306f\u3001\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\u3002<\/b><\/span><\/p>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list summary-box__list\">\n<li><strong>IFRS\u7b2c9\u53f7<\/strong><br \/>\n\u4e88\u60f3\u4fe1\u7528\u640d\u5931\u304b\u3089\u640d\u5931\u3092\u6e2c\u5b9a\u3059\u308b\u4e88\u60f3\u640d\u5931\u30e2\u30c7\u30eb\u3092\u9069\u7528\u3057\u3001\u8cb8\u5012\u5f15\u5f53\u91d1\u3092\u8a08\u4e0a\u3059\u308b<\/li>\n<li><strong>\u65e5\u672c\u57fa\u6e96<\/strong><br \/>\n\u904e\u53bb\u306e\u8cb8\u5012\u5b9f\u7e3e\u7387\u304b\u3089\u7b97\u51fa\u3055\u308c\u305f\u8cb8\u5012\u5f15\u5f53\u91d1\u3092\u8a08\u4e0a\u3059\u308b<\/li>\n<\/ul>\n<\/div>\n<h3>\u91d1\u878d\u8cc7\u7523\u306e\u6e1b\u640d\u5224\u5b9a\u306e\u9055\u3044<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u91d1\u878d\u8cc7\u7523\u306e\u6e1b\u640d\u5224\u5b9a\u306b\u3082\u9055\u3044\u304c\u3042\u308a\u307e\u3059\u3002<\/b><\/span><\/p>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list summary-box__list\">\n<li><strong>IFRS\u7b2c9\u53f7<\/strong>\n<ul>\n<li>\u53d6\u5f97\u539f\u4fa1\u3067\u8a08\u4e0a\u3055\u308c\u3066\u3044\u308b\u8cc7\u7523\u306b\u3064\u3044\u3066\u306e\u6e1b\u640d\u640d\u5931\u306f\u300c\u640d\u5931\u300d\u3068\u5224\u5b9a\u3055\u308c\u308b<\/li>\n<li>\u518d\u8a55\u4fa1\u30e2\u30c7\u30eb\u3067\u8a08\u4e0a\u3055\u308c\u3066\u3044\u308b\u8cc7\u7523\u306b\u3064\u3044\u3066\u306e\u6e1b\u640d\u640d\u5931\u306f\u300c\u518d\u8a55\u4fa1\u306e\u6e1b\u640d\u300d\u3068\u306a\u308b<\/li>\n<\/ul>\n<\/li>\n<li><strong>\u65e5\u672c\u57fa\u6e96<\/strong>\n<ul>\n<li>\u6e1b\u640d\u640d\u5931\uff1d\u640d\u5931\u3068\u5224\u5b9a\u3055\u308c\u308b<\/li>\n<li>\u518d\u8a55\u4fa1\u30e2\u30c7\u30eb\u306e\u5224\u5b9a\u306f\u306a\u3057<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/div>\n<h3>\u5229\u76ca\u306e\u8a08\u7b97\u65b9\u6cd5\u306e\u9055\u3044<\/h3>\n<p><span style=\"background-color: 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href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/130\/\" data-internallinksmanager029f6b8e52c=\"210\" title=\"\u640d\u76ca\u8a08\u7b97\u66f8\">\u640d\u76ca\u8a08\u7b97\u66f8<\/a>\u306e\u5185\u5bb9\u306b\u5927\u304d\u304f\u5f71\u97ff\u3059\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p><a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/89\/\" data-internallinksmanager029f6b8e52c=\"267\" title=\"\u4f01\u696d\u4f1a\u8a08\">\u4f01\u696d\u4f1a\u8a08<\/a>\u3092\u6df1\u304f\u7406\u89e3\u3059\u308b\u305f\u3081\u306b\u3082\u3001\u6539\u3081\u3066IFRS\u7b2c9\u53f7\u306b\u3064\u3044\u3066\u5b66\u3093\u3067\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u6d77\u5916\u4f01\u696d\u3068\u53d6\u5f15\u3059\u308b\u5834\u5408\u3001\u56fd\u969b\u4f1a\u8a08\u57fa\u6e96\u300cIFRS\uff08International Financial Reporting Standards\uff09\u300d\u9069\u7528\u304c\u5fc5\u9808\u306b\u306a\u3063\u3066\u3044\u308b\u5834\u5408\u304c\u591a\u3044\u305f\u3081\u3001\u65e5\u672c\u3067\u3082\u5c0e\u5165\u4f01\u696d\u304c\u5897\u3048\u3064\u3064\u3042\u308a\u307e\u3059\u3002 \u4eca\u56de\u306f [&hellip;]<\/p>\n","protected":false},"author":97,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[3],"tags":[33,116],"class_list":["post-80909","post","type-post","status-publish","format-standard","hentry","category-accounting-operations","tag-acplus_ad","tag-mid-ifrs"],"acf":{"pdf-dlbox-url":"https:\/\/biz.moneyforward.com\/library\/form\/65976\/","templatesbox-title":"\u306e\u30c6\u30f3\u30d7\u30ec\u30fc\u30c8","templatesbox-img1-url":"","templatesbox-img1-title":"","templatesbox-img2-url":"","templatesbox-img2-title":"","templatesbox-desc":"\u306e\u30c6\u30f3\u30d7\u30ec\u30fc\u30c8\u3092\u7121\u6599\u3067\u63d0\u4f9b\u3057\u3066\u3044\u307e\u3059\u3002\u305c\u3072\u3054\u81ea\u7531\u306b\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u3057\u3066\u6d3b\u7528\u304f\u3060\u3055\u3044\u3002","templatesbox-btn-text":"\u7121\u6599\u3067\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u3059\u308b","templatesbox-link":""},"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/biz.moneyforward.com\/accounting\/basic\/wp-json\/wp\/v2\/posts\/80909","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/biz.moneyforward.com\/accounting\/basic\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/biz.moneyforward.com\/accounting\/basic\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/biz.moneyforward.com\/accounting\/basic\/wp-json\/wp\/v2\/users\/97"}],"replies":[{"embeddable":true,"href":"https:\/\/biz.moneyforward.com\/accounting\/basic\/wp-json\/wp\/v2\/comments?post=80909"}],"version-history":[{"count":4,"href":"https:\/\/biz.moneyforward.com\/accounting\/basic\/wp-json\/wp\/v2\/posts\/80909\/revisions"}],"predecessor-version":[{"id":80913,"href":"https:\/\/biz.moneyforward.com\/accounting\/basic\/wp-json\/wp\/v2\/posts\/80909\/revisions\/80913"}],"wp:attachment":[{"href":"https:\/\/biz.moneyforward.com\/accounting\/basic\/wp-json\/wp\/v2\/media?parent=80909"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/biz.moneyforward.com\/accounting\/basic\/wp-json\/wp\/v2\/categories?post=80909"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/biz.moneyforward.com\/accounting\/basic\/wp-json\/wp\/v2\/tags?post=80909"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}