{"id":80919,"date":"2025-03-31T09:43:04","date_gmt":"2025-03-31T00:43:04","guid":{"rendered":"https:\/\/biz.moneyforward.com\/accounting\/basic\/?p=80919"},"modified":"2025-09-04T08:50:46","modified_gmt":"2025-09-03T23:50:46","slug":"ifrs%e3%81%ae%e5%8f%8e%e7%9b%8a%e8%aa%8d%e8%ad%98%e5%9f%ba%e6%ba%96%e3%81%a8%e3%81%af%ef%bc%9f%e6%97%a5%e6%9c%ac%e5%9f%ba%e6%ba%96%e3%81%a8%e3%81%ae%e9%81%95%e3%81%84%e3%82%92%e3%82%8f%e3%81%8b","status":"publish","type":"post","link":"https:\/\/biz.moneyforward.com\/accounting\/basic\/80919\/","title":{"rendered":"IFRS\u306e\u53ce\u76ca\u8a8d\u8b58\u57fa\u6e96\u3068\u306f\uff1f\u65e5\u672c\u57fa\u6e96\u3068\u306e\u9055\u3044\u3092\u308f\u304b\u308a\u3084\u3059\u304f\u89e3\u8aac"},"content":{"rendered":"

IFRS<\/a>\u306e\u53ce\u76ca\u8a8d\u8b58\u57fa\u6e96\u3068\u306f\u3001\u58f2\u4e0a\u53ce\u5165\u306e\u8a08\u4e0a\u306b\u95a2\u3059\u308b\u57fa\u6e96\u3067\u3059\u3002IFRS\u7b2c15\u53f7\u300c\u9867\u5ba2\u3068\u306e\u5951\u7d04\u304b\u3089\u751f\u3058\u308b\u53ce\u76ca\u300d\u306b\u898f\u5b9a\u3055\u308c\u3066\u3044\u307e\u3059\u3002IFRS\u306e\u53ce\u76ca\u8a8d\u8b58\u306e\u7279\u5fb4\u3084\u65e5\u672c\u57fa\u6e96\u3068\u306e\u6bd4\u8f03\u3001IFRS\u306e\u53ce\u76ca\u8a8d\u8b58\u306e\u5c0e\u5165\u306e\u30dd\u30a4\u30f3\u30c8\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n

<\/div>

IFRS\u306b\u304a\u3051\u308b\u53ce\u76ca\u8a8d\u8b58\u57fa\u6e96\u3068\u306f<\/h2>\n

IFRS\u306b\u304a\u3051\u308b\u53ce\u76ca\u8a8d\u8b58\u57fa\u6e96\u3068\u306f\u3001\u58f2\u4e0a\u8a08\u4e0a\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96<\/a>\u306e\u3053\u3068\u3067\u3059\u3002<\/b><\/span>IFRS\u3084\u53ce\u76ca\u8a8d\u8b58\u306e\u6982\u8981\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n

IFRS\uff08\u56fd\u969b\u8ca1\u52d9\u5831\u544a\u57fa\u6e96\uff09\u3068\u306f<\/h3>\n

IFRS\uff08International Financial Reporting Standards\uff09\u306f\u3001\u56fd\u969b\u4f1a\u8a08\u57fa\u6e96<\/a>\u5be9\u8b70\u4f1a\u304c\u7b56\u5b9a\u3057\u3066\u3044\u308b\u56fd\u969b\u7684\u306a\u4f1a\u8a08\u57fa\u6e96\u3067\u3059\u3002<\/b><\/span>\u65e5\u672c\u8a9e\u3067\u56fd\u969b\u8ca1\u52d9\u5831\u544a\u57fa\u6e96\u3068\u3044\u3044\u307e\u3059\u3002\u524d\u8eab\u306eIAS\uff08\u56fd\u969b\u4f1a\u8a08\u57fa\u6e96\uff09\u306e\u4e00\u90e8\u306f\u73fe\u5728\u3082\u6709\u52b9\u3067\u3001\u9806\u6b21IFRS\u306b\u6539\u8a02\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u65e5\u672c\u3067\u306f\u72ec\u81ea\u306e\u65e5\u672c\u57fa\u6e96\u304c\u7528\u3044\u3089\u308c\u3066\u3044\u307e\u3059\u304c\u3001IFRS\u3068\u306e\u5dee\u7570\u3092\u306a\u304f\u3059\u3088\u3046\u306a\u4f1a\u8a08\u57fa\u6e96\u306e\u898b\u76f4\u3057\u3082\u9032\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n

IFRS\u306e\u53ce\u76ca\u8a8d\u8b58\u57fa\u6e96\u3068\u306f\u58f2\u4e0a\u8a08\u4e0a\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u306e\u3053\u3068<\/h3>\n

IFRS\u306e\u53ce\u76ca\u8a8d\u8b58\u57fa\u6e96\u306f\u3001IFRS\u7b2c15\u53f7\u300c\u9867\u5ba2\u3068\u306e\u5951\u7d04\u304b\u3089\u751f\u3058\u308b\u53ce\u76ca\u300d\u306b\u5b9a\u3081\u3089\u308c\u305f\u4e8b\u9805\u3067\u3059\u3002<\/b><\/span>IFRS\u7b2c15\u53f7\u306b\u306f\u3001\u53ce\u76ca\u8a8d\u8b58\u307e\u3067\u306e\u5177\u4f53\u7684\u306a\u30b9\u30c6\u30c3\u30d7\u3084\u9069\u7528\u7bc4\u56f2\u3001\u5951\u7d04\u30b3\u30b9\u30c8\u306e\u6271\u3044\u3001\u5951\u7d04\u5909\u66f4\u306e\u4f1a\u8a08\u51e6\u7406\u306a\u3069\u304c\u793a\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n

\u65e5\u672c\u3067\u306f\u3001\u9577\u3089\u304f\u4f01\u696d\u4f1a\u8a08\u539f\u5247<\/a>\u306b\u3088\u308b\u53ce\u76ca\u8a8d\u8b58\u3067\u3042\u308b\u5b9f\u73fe\u4e3b\u7fa9<\/a>\u304c\u63a1\u7528\u3055\u308c\u3066\u304d\u307e\u3057\u305f\u304c\u3001IFRS\u7b2c15\u53f7\u306e\u516c\u8868\u3092\u53d7\u3051\u3001\u300c\u53ce\u76ca\u8a8d\u8b58\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u300d\u304c\u6574\u5099\u3055\u308c\u307e\u3057\u305f\u3002<\/p>\n

IFRS\u3068\u65e5\u672c\u57fa\u6e96\u306e\u53ce\u76ca\u8a8d\u8b58\u306e\u9055\u3044<\/h2>\n

IFRS\u3068\u65e5\u672c\u57fa\u6e96\u306e\u53ce\u76ca\u8a8d\u8b58\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n

\u58f2\u4e0a\u8a08\u4e0a\u306e\u30bf\u30a4\u30df\u30f3\u30b0\u306e\u9055\u3044<\/h3>\n

\u65e5\u672c\u3067\u306f\u3001\u58f2\u4e0a\u8a08\u4e0a\u306e\u30bf\u30a4\u30df\u30f3\u30b0\u3068\u3057\u3066\u3001\u4f01\u696d\u4f1a\u8a08\u539f\u5247\u306b\u898f\u5b9a\u3055\u308c\u308b\u300c\u5b9f\u73fe\u4e3b\u7fa9\u300d\u304c\u539f\u5247\u3068\u3057\u3066\u63a1\u7528\u3055\u308c\u3066\u304d\u307e\u3057\u305f\u3002\u5b9f\u73fe\u4e3b\u7fa9\u3068\u306f\u3001\u53d6\u5f15\u304c\u5b9f\u73fe\u3057\u305f\u6642\u70b9\u3067\u53ce\u76ca\u3092\u8a8d\u8b58\u3059\u308b\u65b9\u6cd5\u3067\u3059\u3002\u5b9f\u73fe\u4e3b\u7fa9\u306b\u304a\u3044\u3066\u306f\u3001\u5546\u54c1\u5f15\u304d\u6e21\u3057\u6642\u70b9\u3067\u306e\u53ce\u76ca\u8a8d\u8b58\u306e\u307b\u304b\u3001\u5546\u54c1\u51fa\u8377\u6642\u306e\u53ce\u76ca\u8a8d\u8b58\u3084\u691c\u54c1\u5f8c\u306e\u53ce\u76ca\u8a8d\u8b58\u304c\u8a8d\u3081\u3089\u308c\u3066\u3044\u307e\u3057\u305f\u3002<\/p>\n

\u3057\u304b\u3057\u3001\u53ce\u76ca\u8a8d\u8b58\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u304c\u5c0e\u5165\u3055\u308c\u3001\u53ce\u76ca\u8a8d\u8b58\u306f\u5c65\u884c\u7fa9\u52d9\u306e\u5145\u8db3\u306b\u3088\u308a\u884c\u308f\u308c\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/b><\/span>\u53ce\u76ca\u8a8d\u8b58\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u306f\u3001IFRS\u306b\u6cbf\u3063\u305f\u5185\u5bb9\u3068\u306a\u3063\u3066\u304a\u308a\u3001\u3044\u305a\u308c\u3082\u53ce\u76ca\u8a8d\u8b58\u306e\u65b9\u6cd5\u306f\u5c65\u884c\u7fa9\u52d9\u306e\u5145\u8db3\u306b\u3088\u308a\u307e\u3059\u3002\u306a\u304a\u3001\u53ce\u76ca\u8a8d\u8b58\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u306f\u4e0a\u5834\u4f01\u696d\u53ca\u3073\u4f1a\u793e\u6cd5<\/a>\u4e0a\u306e\u5927\u4f1a\u793e\u7b49\u516c\u8a8d\u4f1a\u8a08\u58eb\u76e3\u67fb\u304c\u7fa9\u52d9\u4ed8\u3051\u3089\u308c\u3066\u3044\u308b\u4f1a\u793e\u7b49\u3067\u306f\u5f37\u5236\u9069\u7528\u3068\u306a\u308a\u307e\u3059\u304c\u3001\u4e2d\u5c0f\u4f01\u696d\u3067\u306f\u5b9f\u73fe\u4e3b\u7fa9\u306b\u3088\u308a\u53ce\u76ca\u8a8d\u8b58\u3092\u884c\u3046\u3053\u3068\u3082\u53ef\u80fd\u3067\u3059\u3002<\/p>\n

\u58f2\u4e0a\u9ad8\u3068\u58f2\u4e0a\u53ce\u76ca\u306e\u9055\u3044<\/h3>\n

\u53ce\u76ca\u306b\u95a2\u3057\u3066\u306f\u3001\u65e5\u672c\u57fa\u6e96\u3067\u306f\u58f2\u4e0a\u9ad8\u3001IFRS\u3067\u306f\u58f2\u4e0a\u53ce\u76ca\u304c\u7528\u3044\u3089\u308c\u307e\u3059\u3002\u58f2\u4e0a\u9ad8\u306f\u3001\u53ce\u5165\u306e\u7dcf\u984d\u3092\u793a\u3059\u91d1\u984d\u3067\u3059\u3002<\/p>\n

\u4e00\u65b9\u3001IFRS\u306e\u58f2\u4e0a\u53ce\u76ca\u306f\u7dcf\u984d\u3067\u306f\u306a\u304f\u3001\u8ca9\u58f2\u4fc3\u9032\u8cbb\u306a\u3069\u3092\u5024\u5f15\u304d\u3068\u307f\u306a\u3057\u3066\u3001\u58f2\u4e0a\u304b\u3089\u63a7\u9664\u3057\u3066\u58f2\u4e0a\u53ce\u76ca\u3068\u3059\u308b\u70b9\u304c\u7570\u306a\u308a\u307e\u3059\u3002<\/b><\/span><\/p>\n

IFRS\u7b2c15\u53f7\u306e\u53ce\u76ca\u8a8d\u8b58\u306e5\u30b9\u30c6\u30c3\u30d7<\/h2>\n

IFRS\u7b2c15\u53f7\u3067\u306f\u3001\u53ce\u76ca\u8a8d\u8b58\u3092\u4ee5\u4e0b\u306e5\u30b9\u30c6\u30c3\u30d7\u306b\u5206\u3051\u3066\u884c\u3044\u307e\u3059\u3002<\/p>\n

\n
    \n
  1. \u9867\u5ba2\u3068\u306e\u5951\u7d04\u3092\u8b58\u5225\u3059\u308b<\/li>\n
  2. \u5951\u7d04\u306b\u304a\u3051\u308b\u5c65\u884c\u7fa9\u52d9\u3092\u8b58\u5225\u3059\u308b<\/li>\n
  3. \u53d6\u5f15\u4fa1\u683c\u3092\u7b97\u5b9a\u3059\u308b<\/li>\n
  4. \u53d6\u5f15\u4fa1\u683c\u3092\u5951\u7d04\u306e\u5c65\u884c\u7fa9\u52d9\u306b\u914d\u5206\u3059\u308b<\/li>\n
  5. \u5c65\u884c\u7fa9\u52d9\u306e\u5145\u8db3\u6642\u306b\u53ce\u76ca\u3092\u8a8d\u8b58\u3059\u308b<\/li>\n<\/ol>\n<\/div>\n

    \u30b9\u30c6\u30c3\u30d71 \u9867\u5ba2\u3068\u306e\u5951\u7d04\u3092\u8b58\u5225\u3059\u308b<\/h3>\n

    IFRS15\u53f7\u306e\u53ce\u76ca\u8a8d\u8b58\u306f\u3001\u4e00\u5b9a\u306e\u5951\u7d04\u306b\u8a72\u5f53\u3057\u306a\u3044\u5834\u5408\u306f\u9069\u7528\u3055\u308c\u307e\u305b\u3093\u3002<\/b><\/span>\u4e00\u5b9a\u306e\u5951\u7d04\u3068\u306f\u3001\u6cd5\u7684\u306b\u5f37\u5236\u53ef\u80fd\u3067\u3001\u304b\u3064\u3001\u4e0b\u8a18\u306e\u3059\u3079\u3066\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3059\u5951\u7d04\u3067\u3059\u3002\u5951\u7d04\u306e\u5f62\u614b\u306f\u554f\u308f\u308c\u305a\u3001\u5f37\u5236\u53ef\u80fd\u6027\u304c\u3042\u308c\u3070\u3001\u53e3\u982d\u306b\u3088\u308b\u5951\u7d04\u306a\u3069\u3082\u542b\u307e\u308c\u307e\u3059\u3002<\/p>\n

    \n
      \n
    • \u5f53\u4e8b\u8005\u304c\u5951\u7d04\u3057\u3066\u305d\u308c\u305e\u308c\u306e\u7fa9\u52d9\u3092\u78ba\u7d04\u3057\u3066\u3044\u308b\u5951\u7d04<\/li>\n
    • \u6a29\u5229\u3084\u652f\u6255\u6761\u4ef6\u3092\u8b58\u5225\u3067\u304d\u308b\u5951\u7d04<\/li>\n
    • \u5bfe\u4fa1\u306e\u56de\u53ce\u53ef\u80fd\u6027\u304c\u9ad8\u3044\u5951\u7d04<\/li>\n
    • \u7d4c\u6e08\u7684\u5b9f\u8cea\u304c\u3042\u308b\u5951\u7d04<\/li>\n<\/ul>\n<\/div>\n

      \u307e\u305f\u3001\u5951\u7d04\u306b\u3064\u3044\u3066\u306f\u3001\u8907\u6570\u306e\u5951\u7d04\u304c\u7d50\u5408\u3057\u3066\u884c\u308f\u308c\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002IFRS15\u53f7\u306b\u898f\u5b9a\u3059\u308b\u5951\u7d04\u306b\u8a72\u5f53\u3059\u308b\u5834\u5408\u306f\u3001\u7d50\u5408\u3057\u305f\u5951\u7d04\u3092\u5358\u4e00\u306e\u3082\u306e\u3068\u3057\u3066\u8b58\u5225\u3059\u308b\u304b\u3069\u3046\u304b\u306e\u5224\u65ad\u3082\u5fc5\u8981\u3067\u3059\u3002\u8b58\u5225\u5bfe\u8c61\u306b\u306a\u308b\u306e\u306f\u3001\u540c\u4e00\u6642\u671f\u306b\u540c\u4e00\u306e\u9867\u5ba2\u3068\u7de0\u7d50\u3057\u305f\u8907\u6570\u306e\u5951\u7d04\u3067\u3059\u3002\u4ee5\u4e0b\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3055\u306a\u3044\u5834\u5408\u306f\u5358\u4e00\u306e\u5951\u7d04\u3068\u3057\u3066\u6271\u3044\u3001\u3044\u305a\u308c\u304b1\u3064\u4ee5\u4e0a\u6e80\u305f\u3059\u5834\u5408\u306f\u5951\u7d04\u3092\u7d50\u5408\u3057\u30661\u3064\u306e\u5951\u7d04\u3068\u3057\u3066\u8a8d\u8b58\u3057\u307e\u3059\u3002<\/strong><\/p>\n

      \n
        \n
      • \u30d1\u30c3\u30b1\u30fc\u30b8\u3068\u3057\u3066\u4ea4\u6e09\u3055\u308c\u3066\u3044\u308b\u5951\u7d04\u3067\u3042\u308b<\/li>\n
      • \u5bfe\u4fa1\u306e\u91d1\u984d\u304c\u4ed6\u306e\u7d50\u5408\u3059\u308b\u5951\u7d04\u306b\u5de6\u53f3\u3055\u308c\u308b\u3082\u306e\u3067\u3042\u308b<\/li>\n
      • \u5358\u4e00\u306e\u5c65\u884c\u7fa9\u52d9\u3067\u3042\u308b<\/li>\n<\/ul>\n<\/div>\n

        \u30b9\u30c6\u30c3\u30d72 \u5951\u7d04\u306b\u304a\u3051\u308b\u5c65\u884c\u7fa9\u52d9\u3092\u8b58\u5225\u3059\u308b<\/h3>\n

        \u5951\u7d04\u3092\u8a8d\u8b58\u3057\u305f\u5f8c\u306f\u3001\u5c65\u884c\u7fa9\u52d9\u3092\u8a8d\u8b58\u3057\u307e\u3059\u3002\u5c65\u884c\u7fa9\u52d9\u3068\u306f\u3001\u5951\u7d04\u306b\u3088\u308a\u9867\u5ba2\u306b\u8ca1\u307e\u305f\u306f\u30b5\u30fc\u30d3\u30b9\u3092\u63d0\u4f9b\u3059\u308b\u7d04\u675f\u306e\u3053\u3068\u3067\u3059\u3002IFRS15\u53f7\u306e\u53ce\u76ca\u8a8d\u8b58\u3067\u306f\u3001\u5c65\u884c\u7fa9\u52d9\u306e\u5145\u8db3\u3092\u8a8d\u8b58\u306e\u57fa\u6e96\u3068\u3057\u3066\u3044\u307e\u3059\u3002<\/b><\/span>\u5c65\u884c\u7fa9\u52d9\u3092\u3082\u3063\u3066\u4f1a\u8a08\u5358\u4f4d\u3068\u3059\u308b\u305f\u3081\u3001\u5951\u7d04\u3054\u3068\u306e\u8b58\u5225\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n

        \u5c65\u884c\u7fa9\u52d9\u306f\u3001\u4ee5\u4e0b\u306e\u3044\u305a\u308c\u304b\u306b\u8a72\u5f53\u3059\u308b\u5834\u5408\u306b\u8b58\u5225\u3057\u307e\u3059\u3002<\/p>\n

        \n
          \n
        • \u5225\u500b\u306e\u8ca1\u307e\u305f\u306f\u30b5\u30fc\u30d3\u30b9<\/li>\n
        • \u4e00\u9023\u306e\u5225\u500b\u306e\u8ca1\u307e\u305f\u306f\u30b5\u30fc\u30d3\u30b9\uff08\u30e1\u30f3\u30c6\u30ca\u30f3\u30b9\u30b5\u30fc\u30d3\u30b9\u306a\u3069\u304c\u8a72\u5f53\uff09<\/li>\n<\/ul>\n<\/div>\n

          \u3064\u307e\u308a\u3001\u5c65\u884c\u7fa9\u52d9\u306f\u3001\u63d0\u4f9b\u3059\u308b\u8ca1\u3084\u30b5\u30fc\u30d3\u30b9\u3054\u3068\u306b\u8b58\u5225\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n

          \u30b9\u30c6\u30c3\u30d73 \u53d6\u5f15\u4fa1\u683c\u3092\u7b97\u5b9a\u3059\u308b<\/h3>\n

          IFRS\u7b2c15\u53f7\u306e\u53ce\u76ca\u8a8d\u8b58\u306b\u95a2\u308f\u308b\u53d6\u5f15\u5bfe\u4fa1\u3068\u306f\u3001\u4f01\u696d\u304c\u8ca1\u307e\u305f\u306f\u30b5\u30fc\u30d3\u30b9\u3068\u5f15\u304d\u63db\u3048\u306b\u6a29\u5229\u3092\u5f97\u3089\u308c\u308b\u3068\u898b\u8fbc\u307e\u308c\u308b\u5bfe\u4fa1\u306e\u984d\u304b\u3089\u3001\u7b2c\u4e09\u8005\u306e\u305f\u3081\u306b\u56de\u53ce\u3057\u305f\u91d1\u984d\u3092\u63a7\u9664\u3057\u305f\u91d1\u984d\u3067\u3059\u3002\u7b2c\u4e09\u8005\u306e\u305f\u3081\u306b\u56de\u53ce\u3057\u305f\u91d1\u984d\u3068\u306f\u3001\u58f2\u4e0a\u7a0e\u306e\u4e00\u90e8\u306a\u3069\u3067\u3059\u3002\u306a\u304a\u3001\u53d6\u5f15\u4fa1\u683c\u306e\u7b97\u5b9a\u6642\u306b\u306f\u3001\u4ee5\u4e0b\u306e4\u3064\u306e\u8981\u56e0\u306e\u691c\u8a0e\u3092\u8981\u3057\u307e\u3059\u3002<\/b><\/span><\/p>\n

          \n
            \n
          • \u5909\u52d5\u5bfe\u4fa1<\/li>\n
          • \u91cd\u5927\u306a\u91d1\u878d\u8981\u7d20<\/li>\n
          • \u73fe\u91d1\u4ee5\u5916\u306e\u5bfe\u4fa1<\/li>\n
          • \u9867\u5ba2\u306b\u652f\u6255\u308f\u308c\u308b\u5bfe\u4fa1<\/li>\n<\/ul>\n<\/div>\n

            \u5909\u52d5\u5bfe\u4fa1\u3068\u306f\u3001\u30ea\u30d9\u30fc\u30c8\u3084\u8fd4\u54c1\u6a29\u306a\u3069\u3092\u542b\u3081\u305f\u3001\u5909\u52d5\u3059\u308b\u53ef\u80fd\u304c\u3042\u308b\u5bfe\u4fa1\u306e\u3053\u3068\u3067\u3059\u3002\u767a\u751f\u306e\u53ef\u80fd\u6027\u304c\u9ad8\u304f\u3001\u91cd\u5927\u306a\u53ce\u76ca\u306e\u623b\u3057\u5165\u308c\u304c\u751f\u3058\u306a\u3044\u53ef\u80fd\u6027\u304c\u9ad8\u3044\u3068\u8a8d\u3081\u3089\u308c\u308b\u5834\u5408\u306f\u3001\u5909\u52d5\u5bfe\u4fa1\u306e\u984d\u3092\u53d6\u5f15\u5bfe\u4fa1\u306b\u542b\u3081\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n

            \u91cd\u5927\u306a\u91d1\u878d\u8981\u7d20\u3068\u306f\u3001\u5408\u610f\u3057\u305f\u652f\u6255\u6642\u671f\u306b\u3088\u308a\u751f\u3058\u308b\u5bfe\u4fa1\u306e\u984d\u3068\u8ca9\u58f2\u4fa1\u683c\u3068\u306e\u5dee\u984d\u306e\u3053\u3068\u3067\u3059\u3002\u5f53\u4e8b\u8005\u306e\u4fe1\u7528\u7279\u6027\u3092\u8003\u616e\u3057\u3066\u5272\u5f15\u7387\u3092\u7b97\u5b9a\u3057\u3001\u5bfe\u4fa1\u306e\u91d1\u984d\u3092\u8abf\u6574\u3059\u308b\u3053\u3068\u304c\u6c42\u3081\u3089\u308c\u307e\u3059\u3002\u305f\u3060\u3057\u3001\u652f\u6255\u6642\u671f\u3068\u79fb\u8ee2\u6642\u671f\u3068\u306e\u671f\u9593\u304c1\u5e74\u4ee5\u5185\u306e\u5834\u5408\u3001\u91d1\u984d\u306e\u8abf\u6574\u306f\u8981\u6c42\u3055\u308c\u3066\u3044\u307e\u305b\u3093\u3002<\/p>\n

            \u73fe\u91d1\u4ee5\u5916\u3092\u5bfe\u4fa1\u3068\u3057\u3066\u53d7\u3051\u53d6\u308b\u5834\u5408\u306f\u3001\u9069\u5207\u306a\u4fa1\u5024\u306e\u6e2c\u5b9a\u304c\u5fc5\u8981\u3067\u3059\u3002IFRS\u7b2c15\u53f7\u3067\u306f\u3001\u73fe\u91d1\u4ee5\u5916\u306e\u5bfe\u4fa1\u3092\u516c\u6b63\u4fa1\u5024\u3067\u6e2c\u5b9a\u3057\u307e\u3059\u3002\u5408\u7406\u7684\u306a\u898b\u7a4d\u3082\u308a\u304c\u96e3\u3057\u3044\u5834\u5408\u306f\u3001\u72ec\u7acb\u8ca9\u58f2\u4fa1\u683c\u3092\u53c2\u8003\u306b\u53d6\u5f15\u5bfe\u4fa1\u3092\u7b97\u5b9a\u3057\u307e\u3059\u3002<\/p>\n

            \u9867\u5ba2\u306b\u652f\u6255\u308f\u308c\u308b\u5bfe\u4fa1\u3068\u306f\u3001\u30af\u30fc\u30dd\u30f3\u3092\u542b\u3080\u5bfe\u4fa1\u306e\u3053\u3068\u3067\u3059\u3002\u5bfe\u8c61\u3068\u306a\u308b\u5bfe\u4fa1\u304c\u533a\u5225\u3067\u304d\u306a\u3044\u8ca1\u307e\u305f\u306f\u30b5\u30fc\u30d3\u30b9\u306e\u5834\u5408\u3001\u3042\u308b\u3044\u306f\u516c\u6b63\u4fa1\u5024\u3092\u5408\u7406\u7684\u306b\u898b\u7a4d\u3082\u308c\u306a\u3044\u5834\u5408\u306f\u3001\u53d6\u5f15\u5bfe\u4fa1\u306e\u6e1b\u984d\u3068\u3057\u3066\u8a8d\u8b58\u3057\u307e\u3059\u3002\u516c\u6b63\u4fa1\u5024\u3092\u5408\u7406\u7684\u306b\u898b\u7a4d\u3082\u308c\u308b\u5834\u5408\u306f\u3001\u8d85\u904e\u3059\u308b\u90e8\u5206\u306b\u3064\u3044\u3066\u53d6\u5f15\u4fa1\u683c\u306e\u6e1b\u984d\u3068\u3057\u3066\u8a8d\u8b58\u3057\u307e\u3059\u3002<\/p>\n

            \u30b9\u30c6\u30c3\u30d74 \u53d6\u5f15\u4fa1\u683c\u3092\u5951\u7d04\u306e\u5c65\u884c\u7fa9\u52d9\u306b\u914d\u5206\u3059\u308b<\/h3>\n

            \u5f53\u4e8b\u8005\u9593\u306e\u53d6\u5f15\u4fa1\u683c\u3092\u7b97\u5b9a\u3057\u305f\u5f8c\u306f\u3001\u5c65\u884c\u7fa9\u52d9\u3054\u3068\u306b\u53d6\u5f15\u4fa1\u683c\u3092\u914d\u5206\u3057\u307e\u3059\u3002<\/b><\/span>\u539f\u5247\u3068\u3057\u3066\u3001\u53d6\u5f15\u4fa1\u683c\u306e\u914d\u5206\u306f\u3001\u72ec\u7acb\u8ca9\u58f2\u4fa1\u683c\u306e\u6bd4\u7387\u306b\u3088\u308a\u884c\u308f\u308c\u307e\u3059\u3002<\/p>\n

            \u72ec\u7acb\u8ca9\u58f2\u4fa1\u683c\u3068\u306f\u3001\u9867\u5ba2\u306b\u5bfe\u3057\u3066\u8ca1\u3084\u30b5\u30fc\u30d3\u30b9\u3092\u8ca9\u58f2\u3059\u308b\u5834\u5408\u306e\u91d1\u984d\u306e\u3053\u3068\u3067\u3059\u3002\u500b\u5225\u306b\u8ca9\u58f2\u3057\u3066\u3044\u308b\u8ca1\u3084\u30b5\u30fc\u30d3\u30b9\u306b\u3064\u3044\u3066\u306f\u305d\u306e\u4fa1\u683c\u3092\u8a8d\u8b58\u3057\u307e\u3059\u3002\u76f4\u63a5\u7684\u306b\u53d6\u5f15\u4fa1\u683c\u3092\u89b3\u5bdf\u3067\u304d\u306a\u3044\u5834\u5408\u306f\u3001\u53d6\u5f15\u4fa1\u683c\u306e\u7dcf\u984d\u304b\u3089\u89b3\u5bdf\u53ef\u80fd\u306a\u72ec\u7acb\u8ca9\u58f2\u4fa1\u683c\u306e\u5408\u8a08\u984d\u3092\u63a7\u9664\u3057\u3066\u898b\u7a4d\u3082\u308b\u300c\u6b8b\u4f59\u30a2\u30d7\u30ed\u30fc\u30c1\u300d\u306a\u3069\u306e\u65b9\u6cd5\u3092\u4f7f\u3063\u3066\u72ec\u7acb\u8ca9\u58f2\u4fa1\u683c\u3092\u6c42\u3081\u307e\u3059\u3002<\/p>\n

            \u500b\u5225\u306e\u8ca1\u3084\u30b5\u30fc\u30d3\u30b9\u306e\u72ec\u7acb\u8ca9\u58f2\u4fa1\u683c\u3092\u7b97\u5b9a\u3057\u305f\u5f8c\u306f\u3001\u53d6\u5f15\u4fa1\u683c\u306b\u5bfe\u3059\u308b\u72ec\u7acb\u8ca9\u58f2\u4fa1\u683c\u306e\u6bd4\u7387\u306e\u8a08\u7b97\u304c\u5fc5\u8981\u3067\u3059\u3002\u6bd4\u7387\u306b\u57fa\u3065\u304d\u3001\u53d6\u5f15\u4fa1\u683c\u3092\u5c65\u884c\u7fa9\u52d9\u306b\u5fdc\u3058\u3066\u914d\u5206\u3057\u307e\u3059\u3002\u306a\u304a\u3001\u53d6\u5f15\u4fa1\u683c\u306e\u914d\u5206\u306b\u3042\u305f\u3063\u3066\u306f\u3001\u5024\u5f15\u304d\u3084\u5909\u52d5\u5bfe\u4fa1\u306e\u8003\u616e\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n

            \u30b9\u30c6\u30c3\u30d75 \u5c65\u884c\u7fa9\u52d9\u306e\u5145\u8db3\u6642\u306b\uff08\u307e\u305f\u306f\u5145\u8db3\u3059\u308b\u306b\u3064\u308c\u3066\uff09\u53ce\u76ca\u3092\u8a8d\u8b58\u3059\u308b<\/h3>\n

            \u5c65\u884c\u7fa9\u52d9\u306b\u914d\u5206\u3057\u305f\u53d6\u5f15\u4fa1\u683c\u306b\u3064\u3044\u3066\u306f\u3001\u5c65\u884c\u7fa9\u52d9\u306e\u5145\u8db3\u306b\u5f93\u3044\u53ce\u76ca\u3092\u8a8d\u8b58\u3057\u307e\u3059\u3002<\/b><\/span>\u5c65\u884c\u7fa9\u52d9\u306e\u5145\u8db3\u3068\u306f\u3001\u8ca1\u307e\u305f\u306f\u30b5\u30fc\u30d3\u30b9\u306e\u652f\u914d\u304c\u9867\u5ba2\u306b\u79fb\u8ee2\u3059\u308b\u3053\u3068\u3067\u3059\u3002<\/p>\n

            \u5c65\u884c\u7fa9\u52d9\u306e\u5145\u8db3\u306f\u3001\u4e00\u5b9a\u671f\u9593\u306b\u308f\u305f\u308b\u5145\u8db3\u3068\u4e00\u6642\u70b9\u306b\u304a\u3051\u308b\u5145\u8db3\u306b\u5206\u3051\u3089\u308c\u307e\u3059\u3002\u4e00\u5b9a\u671f\u9593\u306b\u308f\u305f\u308b\u5c65\u884c\u7fa9\u52d9\u306e\u5145\u8db3\u306b\u8a72\u5f53\u3059\u308b\u306e\u306f\u3001\u53cd\u5fa9\u3057\u3066\u63d0\u4f9b\u3055\u308c\u308b\u30b5\u30fc\u30d3\u30b9\u3084\u9867\u5ba2\u306e\u6ce8\u6587\u306b\u3088\u308b\u8cc7\u7523\u306e\u5efa\u8a2d\u306a\u3069\u3067\u3059\u3002\u4e00\u5b9a\u671f\u9593\u306b\u308f\u305f\u308b\u5145\u8db3\u306b\u3064\u3044\u3066\u306f\u3001\u30a2\u30a6\u30c8\u30d7\u30c3\u30c8\u6cd5\u307e\u305f\u306f\u30a4\u30f3\u30d7\u30c3\u30c8\u6cd5\u306b\u3088\u308a\u9032\u6357\u5ea6\u3092\u6e2c\u5b9a\u3057\u3001\u9032\u6357\u306b\u5fdc\u3058\u3066\u53ce\u76ca\u3092\u8a8d\u8b58\u3057\u307e\u3059\u3002<\/p>\n

            \u4e00\u6642\u70b9\u306b\u304a\u3051\u308b\u5145\u8db3\u3068\u306f\u3001\u9867\u5ba2\u306b\u652f\u914d\u304c\u79fb\u8ee2\u3057\u305f\u6642\u70b9\u3067\u53ce\u76ca\u3092\u3059\u3079\u3066\u8a8d\u8b58\u3059\u308b\u3053\u3068\u3067\u3059\u3002\u652f\u914d\u304c\u3044\u3064\u79fb\u8ee2\u3057\u305f\u304b\u3069\u3046\u304b\u306f\u3001IFRS\u7b2c15\u53f7\u306e\u4ee5\u4e0b\u306e\u6307\u6a19\u3092\u8003\u616e\u3057\u3066\u8a8d\u8b58\u3057\u307e\u3059\u3002<\/strong><\/p>\n

            \n
              \n
            • \u9867\u5ba2\u304c\u7269\u7406\u7684\u306b\u5360\u6709\u3057\u3066\u3044\u308b\u3053\u3068<\/li>\n
            • \u9867\u5ba2\u304c\u6cd5\u7684\u6240\u6709\u6a29\u3092\u6709\u3057\u3066\u3044\u308b\u3053\u3068<\/li>\n
            • \u9867\u5ba2\u304c\u8cc7\u7523\u306b\u95a2\u3059\u308b\u4fbf\u76ca\u3068\u30ea\u30b9\u30af\u306e\u4e21\u65b9\u3092\u6709\u3057\u3066\u3044\u308b\u3053\u3068<\/li>\n
            • \u9867\u5ba2\u304c\u652f\u6255\u3044\u3092\u884c\u3046\u7fa9\u52d9\u3092\u8ca0\u3046\u3053\u3068<\/li>\n
            • \u9867\u5ba2\u304c\u8cc7\u7523\u3092\u691c\u53ce\u3057\u305f\u3053\u3068<\/li>\n<\/ul>\n<\/div>\n

              IFRS\u306e\u53ce\u76ca\u8a8d\u8b58\u57fa\u6e96\u306b\u5bfe\u5fdc\u3059\u308b\u65b9\u6cd5<\/h2>\n

              \u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u7b2c29\u53f7\u300c\u53ce\u76ca\u8a8d\u8b58\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u300d\u304c\u516c\u8868\u3055\u308c\u305f\u3053\u3068\u3067\u3001IFRS\u306e\u53ce\u76ca\u8a8d\u8b58\u306e\u57fa\u6e96\u3068\u306e\u5dee\u7570\u306f\u307b\u3068\u3093\u3069\u306a\u304f\u306a\u308a\u307e\u3057\u305f\u3002\u3064\u307e\u308a\u3001IFRS\u306e\u53ce\u76ca\u8a8d\u8b58\u306e\u57fa\u6e96\u3092\u9069\u7528\u3059\u308b\u3068\u3044\u3046\u3053\u3068\u306f\u3001\u65e5\u672c\u306e\u53ce\u76ca\u8a8d\u8b58\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u306b\u5bfe\u5fdc\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/b><\/span><\/p>\n

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              IFRS\u306e\u53ce\u76ca\u8a8d\u8b58\u57fa\u6e96\u306b\u5bfe\u5fdc\u3059\u308b\u3068\u304d\u306e\u6ce8\u610f\u70b9<\/h2>\n

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