{"id":80930,"date":"2025-03-31T10:04:27","date_gmt":"2025-03-31T01:04:27","guid":{"rendered":"https:\/\/biz.moneyforward.com\/accounting\/basic\/?p=80930"},"modified":"2025-09-04T08:50:46","modified_gmt":"2025-09-03T23:50:46","slug":"ifrs%e3%81%ab%e3%81%8a%e3%81%91%e3%82%8b%e8%b2%a1%e5%8b%99%e8%ab%b8%e8%a1%a8%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%84%e4%bd%9c","status":"publish","type":"post","link":"https:\/\/biz.moneyforward.com\/accounting\/basic\/80930\/","title":{"rendered":"IFRS\u306b\u304a\u3051\u308b\u8ca1\u52d9\u8af8\u8868\u3068\u306f\uff1f\u65e5\u672c\u57fa\u6e96\u3068\u306e\u9055\u3044\u3084\u4f5c\u6210\u65b9\u6cd5\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\/21688\/\" data-internallinksmanager029f6b8e52c=\"338\" title=\"\u8ca1\u52d9\u8af8\u8868\">\u8ca1\u52d9\u8af8\u8868<\/a>\u306f\u3001\u65e5\u672c\u57fa\u6e96\u306e\u8ca1\u52d9\u8af8\u8868\u3068\u3055\u307e\u3056\u307e\u306a\u70b9\u3067\u9055\u3044\u304c\u3042\u308a\u307e\u3059\u3002IFRS\u306b\u3088\u308b\u8ca1\u52d9\u8af8\u8868\u3092\u4f5c\u6210\u3059\u308b\u5834\u5408\u3001\u958b\u793a\u30c1\u30a7\u30c3\u30af\u30ea\u30b9\u30c8\u306a\u3069\u3092\u5229\u7528\u3057\u3066\u3001IFRS\u306e\u958b\u793a\u8981\u4ef6\u306b\u6cbf\u3063\u305f\u4f5c\u6210\u304c\u5fc5\u8981\u3067\u3059\u3002\u3053\u306e\u8a18\u4e8b\u3067\u306f\u3001IFRS\u3068\u65e5\u672c\u57fa\u6e96\u306e\u4e3b\u306a\u9055\u3044\u3084IFRS\u306b\u3088\u308b\u8ca1\u52d9\u8af8\u8868\u306e\u5c0e\u5165\u306e\u30e1\u30ea\u30c3\u30c8\u53ca\u3073\u6ce8\u610f\u70b9\u306a\u3069\u3092\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/p>\n<div id=\"post-below-intro\"><\/div><h2>IFRS\u306b\u304a\u3051\u308b\u8ca1\u52d9\u8af8\u8868\u3068\u306f<\/h2>\n<p>IFRS\u3068\u306f\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>\u5be9\u8b70\u4f1a\u304c\u7b56\u5b9a\u3059\u308b\u56fd\u969b\u8ca1\u52d9\u5831\u544a\u57fa\u6e96\u306e\u3053\u3068\u3067\u3059\u3002\u4f1a\u8a08\u57fa\u6e96\u306f\u65e5\u672c\u3068\u306f\u7570\u306a\u308a\u3001\u4f5c\u6210\u3059\u308b\u8ca1\u52d9\u8af8\u8868\u3082\u65e5\u672c\u57fa\u6e96\u306e\u3082\u306e\u3068\u306f\u7570\u306a\u308a\u307e\u3059\u3002<span style=\"background-color: #ffff99;\"><b>IFRS\u306b\u304a\u3051\u308b\u8ca1\u52d9\u8af8\u8868\u3068\u3057\u3066\u5b9a\u7fa9\u3055\u308c\u3066\u3044\u308b\u306e\u306f\u3001\u4ee5\u4e0b\u306e5\u3064\u3067\u3059\u3002<\/b><\/span><\/p>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list summary-box__list\">\n<li><a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/173\/\" data-internallinksmanager029f6b8e52c=\"224\" title=\"\u8cb8\u501f\u5bfe\u7167\u8868\">\u8cb8\u501f\u5bfe\u7167\u8868<\/a>\uff08\u8ca1\u653f\u72b6\u614b\u8a08\u7b97\u66f8\uff09<\/li>\n<li><a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/130\/\" data-internallinksmanager029f6b8e52c=\"210\" title=\"\u640d\u76ca\u8a08\u7b97\u66f8\">\u640d\u76ca\u8a08\u7b97\u66f8<\/a>\uff08\u7d14\u640d\u76ca\u53ca\u3073\u305d\u306e\u4ed6\u306e\u5305\u62ec\u5229\u76ca\u8a08\u7b97\u66f8\uff09<\/li>\n<li>\u6301\u5206\u5909\u52d5\u8a08\u7b97\u66f8<\/li>\n<li>\u30ad\u30e3\u30c3\u30b7\u30e5\u30fb\u30d5\u30ed\u30fc\u8a08\u7b97\u66f8<\/li>\n<li>\u6ce8\u8a18<\/li>\n<\/ul>\n<\/div>\n<h3>\u8cb8\u501f\u5bfe\u7167\u8868\uff08\u8ca1\u653f\u72b6\u614b\u8a08\u7b97\u66f8\uff09<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>IFRS\u3067\u8ca1\u653f\u72b6\u6cc1\u8a08\u7b97\u66f8\u3068\u3055\u308c\u3066\u3044\u308b\u8ca1\u52d9\u8af8\u8868\u306f\u3001\u65e5\u672c\u306e\u8cb8\u501f\u5bfe\u7167\u8868\u306b\u3042\u305f\u308b\u66f8\u985e\u3067\u3059\u3002<\/b><\/span>\u5f53\u671f\u306e\u4f1a\u8a08\u60c5\u5831\u3068\u524d\u671f\u306e\u4f1a\u8a08\u60c5\u5831\u306e\u5c11\u306a\u304f\u3068\u30822\u671f\u5206\u3092\u8a18\u8f09\u3057\u3066\u4f5c\u6210\u3057\u307e\u3059\u3002\u8ca1\u653f\u72b6\u6cc1\u8a08\u7b97\u66f8\u306e\u3072\u306a\u5f62\u306f\u7279\u306b\u3042\u308a\u307e\u305b\u3093\u304c\u3001\u4e0b\u8a18\u306e\u4e8b\u9805\u306b\u3064\u3044\u3066\u306f\u6700\u4f4e\u9650\u306e\u8868\u793a\u304c\u5fc5\u8981\u3067\u3059\uff08\u305f\u3060\u3057\u3001\u91cd\u8981\u6027\u304c\u306a\u3044\u5834\u5408\u3001\u8868\u793a\u306f\u5f37\u5236\u3055\u308c\u306a\u3044\uff09\u3002<\/p>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list summary-box__list\">\n<li>\u73fe\u91d1\u53ca\u3073\u73fe\u91d1\u540c\u7b49\u7269<\/li>\n<li><a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/44284\/\" data-internallinksmanager029f6b8e52c=\"452\" title=\"\u58f2\u639b\u91d1\">\u58f2\u639b\u91d1<\/a>\u53ca\u3073\u305d\u306e\u4ed6\u306e\u50b5\u6a29<\/li>\n<li>\u58f2\u5374\u76ee\u7684\u4fdd\u6709\u306e\u8cc7\u7523<\/li>\n<li><a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/19631\/\" data-internallinksmanager029f6b8e52c=\"389\" title=\"\u68da\u5378\u8cc7\u7523\">\u68da\u5378\u8cc7\u7523<\/a><\/li>\n<li><a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/21316\/\" data-internallinksmanager029f6b8e52c=\"133\" title=\"\u6709\u5f62\u56fa\u5b9a\u8cc7\u7523\">\u6709\u5f62\u56fa\u5b9a\u8cc7\u7523<\/a><\/li>\n<li>\u6295\u8cc7\u4e0d\u52d5\u7523<\/li>\n<li>\u7121\u5f62\u8cc7\u7523<\/li>\n<li><a href=\"https:\/\/biz.moneyforward.com\/words\/1058\/\" data-internallinksmanager029f6b8e52c=\"332\" title=\"\u91d1\u878d\u8cc7\u7523\">\u91d1\u878d\u8cc7\u7523<\/a><\/li>\n<li>\u6301\u5206\u6cd5\u6295\u8cc7<\/li>\n<li>\u751f\u7269\u8cc7\u7523<\/li>\n<li><a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/45072\/\" data-internallinksmanager029f6b8e52c=\"97\" title=\"\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\">\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523<\/a><\/li>\n<li>\u672a\u6255\u6cd5\u4eba\u6240\u5f97\u7a0e\uff08\u672a\u53ce\u6cd5\u4eba\u6240\u5f97\u7a0e\uff09<\/li>\n<li><a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/44962\/\" data-internallinksmanager029f6b8e52c=\"458\" title=\"\u8cb7\u639b\u91d1\">\u8cb7\u639b\u91d1<\/a>\u53ca\u3073\u305d\u306e\u4ed6\u306e<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/48133\/\" data-internallinksmanager029f6b8e52c=\"478\" title=\"\u672a\u6255\u91d1\">\u672a\u6255\u91d1<\/a><\/li>\n<li>\u58f2\u5374\u76ee\u7684\u4fdd\u6709\u306e\u8ca0\u50b5<\/li>\n<li>\u7e70\u5ef6\u7a0e\u91d1\u8ca0\u50b5<\/li>\n<li><a href=\"https:\/\/biz.moneyforward.com\/words\/1649\/\" data-internallinksmanager029f6b8e52c=\"473\" title=\"\u5f15\u5f53\u91d1\">\u5f15\u5f53\u91d1<\/a><\/li>\n<li>\u91d1\u878d\u8ca0\u50b5<\/li>\n<li>\u975e\u652f\u914d\u6301\u5206<\/li>\n<li><a href=\"https:\/\/biz.moneyforward.com\/establish\/basic\/334\/\" data-internallinksmanager029f6b8e52c=\"469\" title=\"\u8cc7\u672c\u91d1\">\u8cc7\u672c\u91d1<\/a>\u53ca\u3073\u5270\u4f59\u91d1<\/li>\n<\/ul>\n<\/div>\n<h3>\u640d\u76ca\u8a08\u7b97\u66f8\uff08\u7d14\u640d\u76ca\u53ca\u3073\u305d\u306e\u4ed6\u306e\u5305\u62ec\u5229\u76ca\u8a08\u7b97\u66f8\uff09<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u7d14\u640d\u76ca\u53ca\u3073\u305d\u306e\u4ed6\u306e\u5305\u62ec\u5229\u76ca\u8a08\u7b97\u66f8\u306f\u3001\u65e5\u672c\u57fa\u6e96\u306e\u640d\u76ca\u8a08\u7b97\u66f8\u306b\u3042\u305f\u308b\u8ca1\u52d9\u8af8\u8868\u3067\u3059\u3002<\/b><\/span>\u8ca1\u653f\u72b6\u614b\u8a08\u7b97\u66f8\u3068\u540c\u69d8\u306b\u3001\u5c11\u306a\u304f\u3068\u3082\u5f53\u671f\u3068\u524d\u671f\u306e2\u671f\u5206\u3092\u8a18\u8f09\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u3072\u306a\u5f62\u306f\u306a\u304f\u3001\u5c11\u306a\u304f\u3068\u3082\u4e0b\u8a18\u306e\u4e8b\u9805\u306b\u3064\u3044\u3066\u8868\u793a\u3092\u6c42\u3081\u3089\u308c\u3066\u3044\u307e\u3059\uff08\u305f\u3060\u3057\u3001\u91cd\u8981\u6027\u304c\u306a\u3044\u5834\u5408\u3001\u8868\u793a\u306f\u5f37\u5236\u3055\u308c\u306a\u3044\uff09\u3002<\/p>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list summary-box__list\">\n<li>\u53ce\u76ca<\/li>\n<li>\u511f\u5374\u539f\u4fa1\u3067\u6e2c\u5b9a\u3055\u308c\u308b\u91d1\u878d\u8cc7\u7523\u306e\u8a8d\u8b58\u306e\u4e2d\u6b62\u306b\u3088\u308a\u751f\u3058\u308b\u5229\u5f97\u53ca\u3073\u640d\u5931<\/li>\n<li>\u8ca1\u52d9\u8cbb\u7528<\/li>\n<li>\u7a0e\u91d1\u8cbb\u7528<\/li>\n<li>\u96d1\u640d\u5931<\/li>\n<li>\u6301\u5206\u6cd5\u6295\u8cc7\u640d\u76ca<\/li>\n<li>FVTPL\u3078\u306e\u5206\u985e\u5909\u66f4\u306b\u3088\u308b\u640d\u76ca<\/li>\n<li>\u975e\u7d99\u7d9a\u4e8b\u696d\u306e\u5408\u8a08\u91d1\u984d<\/li>\n<li>\u7d14\u640d\u76ca<\/li>\n<li>\u305d\u306e\u4ed6\u306e\u5305\u62ec\u5229\u76ca<\/li>\n<li>\u5305\u62ec\u5229\u76ca\u5408\u8a08<\/li>\n<\/ul>\n<\/div>\n<h3>\u6301\u5206\u5909\u52d5\u8a08\u7b97\u66f8<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u6301\u5206\u5909\u52d5\u8a08\u7b97\u66f8\u306f\u3001\u65e5\u672c\u57fa\u6e96\u306e<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/46289\/\" data-internallinksmanager029f6b8e52c=\"320\" title=\"\u682a\u4e3b\u8cc7\u672c\">\u682a\u4e3b\u8cc7\u672c<\/a>\u7b49\u5909\u52d5\u8a08\u7b97\u66f8\u306b\u3042\u305f\u308b\u8ca1\u52d9\u8af8\u8868\u3067\u3059\u3002<\/b><\/span>\u671f\u9996\u304b\u3089\u671f\u672b\u307e\u3067\u306e\u8cc7\u672c\u306e\u5909\u52d5\u3092\u8a18\u8f09\u3057\u307e\u3059\u3002\u7279\u5b9a\u306e\u3072\u306a\u5f62\u306f\u3042\u308a\u307e\u305b\u3093\u304c\u3001<a href=\"https:\/\/biz.moneyforward.com\/words\/1912\/\" data-internallinksmanager029f6b8e52c=\"346\" title=\"\u8cc7\u672c\u53d6\u5f15\">\u8cc7\u672c\u53d6\u5f15<\/a>\u3092\u500b\u5225\u306b\u533a\u5206\u3057\u3066\u8868\u793a\u3057\u305f\u308a\u3001\u89aa\u4f1a\u793e\u682a\u4e3b\u306e\u6301\u5206\u3068\u975e\u652f\u914d\u6301\u5206\u3092\u533a\u5206\u3057\u3066\u8868\u793a\u3057\u305f\u308a\u3059\u308b\u306a\u3069\u306e\u4f5c\u6210\u306e\u30eb\u30fc\u30eb\u304c\u3042\u308a\u307e\u3059\u3002<a href=\"https:\/\/biz.moneyforward.com\/words\/1981\/\" data-internallinksmanager029f6b8e52c=\"301\" title=\"\u4f1a\u8a08\u65b9\u91dd\">\u4f1a\u8a08\u65b9\u91dd<\/a>\u306e\u5909\u66f4\u306b\u3088\u308a\u9061\u53ca\u4fee\u6b63\u306a\u3069\u304c\u767a\u751f\u3057\u305f\u5834\u5408\u306f\u3001\u5909\u66f4\u306b\u3088\u308b\u5f71\u97ff\u984d\u306b\u3064\u3044\u3066\u3082\u8a18\u8f09\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\n<h3>\u30ad\u30e3\u30c3\u30b7\u30e5\u30fb\u30d5\u30ed\u30fc\u8a08\u7b97\u66f8<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u30ad\u30e3\u30c3\u30b7\u30e5\u30fb\u30d5\u30ed\u30fc\u8a08\u7b97\u66f8\u306f\u3001\u73fe\u91d1\u3084\u73fe\u91d1\u540c\u7b49\u7269\u306e\u671f\u9996\u304b\u3089\u671f\u672b\u306b\u304b\u3051\u3066\u306e\u6d41\u308c\u3092\u8868\u3057\u305f\u8ca1\u52d9\u8af8\u8868\u3067\u3059\u3002<\/b><\/span>\u65e5\u672c\u57fa\u6e96\u306e\u30ad\u30e3\u30c3\u30b7\u30e5\u30fb\u30d5\u30ed\u30fc\u8a08\u7b97\u66f8\u3068\u985e\u4f3c\u3057\u3066\u304a\u308a\u3001\u55b6\u696d\u6d3b\u52d5\u306b\u3088\u308b\u30ad\u30e3\u30c3\u30b7\u30e5\u30fb\u30d5\u30ed\u30fc\u3001\u6295\u8cc7\u6d3b\u52d5\u306b\u3088\u308b\u30ad\u30e3\u30c3\u30b7\u30e5\u30fb\u30d5\u30ed\u30fc\u3001\u8ca1\u52d9\u6d3b\u52d5\u306b\u3088\u308b\u30ad\u30e3\u30c3\u30b7\u30e5\u30fb\u30d5\u30ed\u30fc\u306e3\u3064\u306b\u533a\u5206\u3055\u308c\u307e\u3059\u3002\u4f5c\u6210\u65b9\u6cd5\u3082\u76f4\u63a5\u6cd5\u3068\u9593\u63a5\u6cd5\u304c\u3042\u308b\u70b9\u306f\u540c\u3058\u3067\u3059\u3002\u305f\u3060\u3057\u3001IFRS\u3067\u306f\u76f4\u63a5\u6cd5\u3067\u306e\u4f5c\u6210\u304c\u63a8\u5968\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u307e\u305f\u3001IFRS\u3067\u306f\u975e\u7d99\u7d9a\u4e8b\u696d\u306b\u95a2\u3059\u308b\u30ad\u30e3\u30c3\u30b7\u30e5\u30fb\u30d5\u30ed\u30fc\u306b\u3064\u3044\u3066\u3082\u958b\u793a\u304c\u6c42\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<h3>\u6ce8\u8a18<\/h3>\n<p><span style=\"background-color: 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href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/290\/\" data-internallinksmanager029f6b8e52c=\"348\" title=\"\u5b9f\u73fe\u4e3b\u7fa9\">\u5b9f\u73fe\u4e3b\u7fa9<\/a>\u300d\u304c\u9577\u3044\u9593\u63a1\u7528\u3055\u308c\u3066\u3044\u307e\u3057\u305f\u3002\u5b9f\u73fe\u4e3b\u7fa9\u306f\u5305\u62ec\u7684\u306a\u53ce\u76ca\u8a8d\u8b58\u3092\u8a8d\u3081\u305f\u3082\u306e\u3067\u3059\u3002\u5546\u54c1\u3084\u30b5\u30fc\u30d3\u30b9\u306e\u5f15\u304d\u6e21\u3057\u6642\u70b9\u3060\u3051\u3067\u306a\u304f\u3001\u691c\u53ce\u3057\u305f\u6642\u70b9\u3084\u51fa\u8377\u3057\u305f\u6642\u70b9\u3067\u306e\u53ce\u76ca\u8a8d\u8b58\u3082\u8a8d\u3081\u3089\u308c\u3066\u3044\u307e\u3057\u305f\u3002<\/p>\n<p>\u3057\u304b\u3057\u3001<strong><a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/65605\/\" data-internallinksmanager029f6b8e52c=\"472\" title=\"\u6cd5\u4eba\u7a0e\">\u6cd5\u4eba\u7a0e<\/a>\u7b49\u306e\u6539\u6b63\u306b\u4f34\u3044\u300c\u53ce\u76ca\u8a8d\u8b58\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u300d\u304c\u5275\u8a2d\u3055\u308c\u305f\u3053\u3068\u3067\u53ce\u76ca\u8a8d\u8b58\u304c\u5909\u5316\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/strong>\u53ce\u76ca\u8a8d\u8b58\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u306f\u3001\u5e73\u621030\u5e744\u6708\u304b\u3089\u9069\u7528\u3068\u306a\u3063\u305f\u65b0\u305f\u306a\u53ce\u76ca\u8a8d\u8b58\u306e\u57fa\u6e96\u3067\u3059\u3002<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/89\/\" data-internallinksmanager029f6b8e52c=\"91\" title=\"\u4f01\u696d\u4f1a\u8a08\u539f\u5247\">\u4f01\u696d\u4f1a\u8a08\u539f\u5247<\/a>\u306b\u512a\u5148\u3055\u308c\u308b\u4f1a\u8a08\u57fa\u6e96\u3068\u3057\u3066\u4f4d\u7f6e\u3065\u3051\u3089\u308c\u307e\u3057\u305f\u3002\u4e2d\u5c0f\u4f01\u696d\u306a\u3069\u3067\u306f\u5b9f\u73fe\u4e3b\u7fa9\u306b\u3088\u308b\u4f1a\u8a08\u3082\u8a8d\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u304c\u3001\u4e0a\u5834\u4f01\u696d\u53ca\u3073<a href=\"https:\/\/biz.moneyforward.com\/establish\/basic\/252\/\" data-internallinksmanager029f6b8e52c=\"489\" title=\"\u4f1a\u793e\u6cd5\">\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\u306b\u304a\u3044\u3066\u306f\u53ce\u76ca\u8a8d\u8b58\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u3092\u9069\u7528\u3059\u308b\u3053\u3068\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<p><span style=\"background-color: #ffff99;\"><b>\u53ce\u76ca\u8a8d\u8b58\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u306e\u7279\u5fb4\u306f\u3001\u5c65\u884c\u7fa9\u52d9\u3068\u3044\u3046\u65b0\u305f\u306a\u6982\u5ff5\u304c\u8a2d\u3051\u3089\u308c\u305f\u3053\u3068\u3067\u3059\u3002<\/b><\/span>IFRS\u306e\u53ce\u76ca\u8a8d\u8b58\u306e\u57fa\u6e96\u306b\u5bc4\u305b\u305f\u5185\u5bb9\u3068\u306a\u3063\u3066\u304a\u308a\u3001\u57fa\u672c\u7684\u306a\u53ce\u76ca\u8a8d\u8b58\u306e\u624b\u6cd5\u306f\u540c\u3058\u3067\u3059\u3002IFRS\u306e\u53ce\u76ca\u8a8d\u8b58\u306b\u304a\u3044\u3066\u3082\u3001\u65e5\u672c\u306e\u53ce\u76ca\u8a8d\u8b58\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u306b\u304a\u3044\u3066\u3082\u3001\u4ee5\u4e0b\u306e\u30b9\u30c6\u30c3\u30d7\u306b\u5f93\u3063\u3066\u53ce\u76ca\u306e\u8a8d\u8b58\u3092\u884c\u3044\u307e\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<ol class=\"summary-box__list summary-box__list--number\">\n<li>\u5951\u7d04\u3092\u7279\u5b9a\u3059\u308b<\/li>\n<li>\u5951\u7d04\u5225\u306e\u5c65\u884c\u7fa9\u52d9\u3092\u7279\u5b9a\u3059\u308b<\/li>\n<li>\u53d6\u5f15\u4fa1\u683c\u3092\u7b97\u5b9a\u3059\u308b<\/li>\n<li>\u53d6\u5f15\u4fa1\u683c\u3092\u5404\u5c65\u884c\u7fa9\u52d9\u306b\u5272\u308a\u632f\u308b<\/li>\n<li>\u5c65\u884c\u7fa9\u52d9\u306e\u5145\u8db3\u306b\u4f34\u3044\u53ce\u76ca\u3092\u8a8d\u8b58\u3059\u308b<\/li>\n<\/ol>\n<\/div>\n<h3>\u7279\u5225\u640d\u76ca\u306e\u9055\u3044<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u640d\u76ca\u8a08\u7b97\u66f8\uff08\u7d14\u640d\u76ca\u53ca\u3073\u305d\u306e\u4ed6\u306e\u5305\u62ec\u5229\u76ca\u8a08\u7b97\u66f8\uff09\u306e\u4f5c\u6210\u306b\u304a\u3044\u3066\u3001\u5927\u304d\u306a\u9055\u3044\u304c\u8a8d\u3081\u3089\u308c\u308b\u306e\u304c<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/48465\/\" data-internallinksmanager029f6b8e52c=\"390\" title=\"\u7279\u5225\u640d\u76ca\">\u7279\u5225\u640d\u76ca<\/a>\u3067\u3059\u3002<\/b><\/span><\/p>\n<p>\u65e5\u672c\u57fa\u6e96\u306e\u640d\u76ca\u8a08\u7b97\u66f8\u306b\u306f\u3001\u7279\u5225\u5229\u76ca\u3084\u7279\u5225\u640d\u5931\u3068\u3044\u3063\u305f\u9805\u76ee\u304c\u3042\u308a\u307e\u3059\u3002\u7279\u5225\u640d\u76ca\uff08\u7279\u5225\u5229\u76ca\u3068\u7279\u5225\u640d\u5931\u306e\u7dcf\u79f0\uff09\u306f\u3001\u4f01\u696d\u306e\u55b6\u696d\u6d3b\u52d5\u4ee5\u5916\u3067\u767a\u751f\u3057\u305f\u81e8\u6642\u7684\u306a\u53ce\u76ca\u307e\u305f\u306f\u8cbb\u7528\u306e\u3053\u3068\u3067\u3059\u3002\u56fa\u5b9a\u8cc7\u7523\u306e\u58f2\u5374\u640d\u76ca\u3084<a href=\"https:\/\/biz.moneyforward.com\/words\/1034\/\" data-internallinksmanager029f6b8e52c=\"435\" title=\"\u6709\u4fa1\u8a3c\u5238\">\u6709\u4fa1\u8a3c\u5238<\/a>\u306e\u58f2\u5374\u640d\u76ca\u3001\u706b\u707d\u306b\u3088\u308b\u640d\u5931\u3001\u640d\u5bb3\u8ce0\u511f\u306e\u5bfe\u5fdc\u8cbb\u7528\u306a\u3069\u304c\u8a72\u5f53\u3057\u307e\u3059\u3002<\/p>\n<p>\u65e5\u672c\u57fa\u6e96\u3068IFRS\u306e\u9055\u3044\u306f\u3001\u65e5\u672c\u57fa\u6e96\u3067\u4f5c\u6210\u3057\u305f\u640d\u76ca\u8a08\u7b97\u66f8\u306b\u8868\u793a\u3055\u308c\u308b\u7279\u5225\u640d\u76ca\u306e\u9805\u76ee\u304c\u3001IFRS\u306e\u7d14\u640d\u76ca\u53ca\u3073\u305d\u306e\u4ed6\u306e\u5305\u62ec\u5229\u76ca\u8a08\u7b97\u66f8\u306b\u306f\u5b58\u5728\u3057\u306a\u3044\u3053\u3068\u3067\u3059\u3002\u3053\u308c\u306f\u3001IFRS\u306b\u304a\u3044\u3066\u3001\u53ce\u76ca\u3084\u8cbb\u7528\u306e\u7570\u5e38\u9805\u76ee\u306e\u8868\u793a\u304c\u8a8d\u3081\u3089\u308c\u3066\u3044\u306a\u3044\u3053\u3068\u304c\u7406\u7531\u3067\u3059\u3002\u65e5\u672c\u57fa\u6e96\u3067\u7279\u5225\u640d\u76ca\u306b\u8868\u793a\u3057\u3066\u3044\u308b\u9805\u76ee\u306f\u3001IFRS\u3067\u306f\u3001\u5229\u606f\u3084\u914d\u5f53\u7b49\u306e\u91d1\u878d\u53d6\u5f15\u306b\u95a2\u9023\u3059\u308b\u3082\u306e\u3092\u9664\u304d<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/38796\/\" data-internallinksmanager029f6b8e52c=\"250\" title=\"\u55b6\u696d\u5229\u76ca\">\u55b6\u696d\u5229\u76ca<\/a>\u306b\u542b\u307f\u307e\u3059\u3002<\/p>\n<h3>\u6e1b\u640d\u51e6\u7406\u306e\u9055\u3044<\/h3>\n<p>\u6e1b\u640d\u3068\u306f\u3001\u6240\u6709\u3059\u308b\u8cc7\u7523\u306e\u4fa1\u5024\u304c\u5e33\u7c3f\u4fa1\u984d\u3088\u308a\u4e0b\u56de\u308a\u3001\u3055\u3089\u306b\u6295\u8cc7\u306b\u3088\u308b\u56de\u53ce\u306e\u898b\u8fbc\u307f\u304c\u306a\u304f\u306a\u3063\u305f\u3068\u304d\u306b\u3001\u8cc7\u7523\u306e\u5e33\u7c3f\u4fa1\u984d\u3092\u5207\u308a\u4e0b\u3052\u308b\u3053\u3068\u3067\u3059\u3002\u65e5\u672c\u57fa\u6e96\u3067\u3082IFRS\u3067\u3082\u56fa\u5b9a\u8cc7\u7523\u306e<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/24494\/\" data-internallinksmanager029f6b8e52c=\"270\" title=\"\u6e1b\u640d\u4f1a\u8a08\">\u6e1b\u640d\u4f1a\u8a08<\/a>\u306f\u8a8d\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002\u305f\u3060\u3057\u3001\u65e5\u672c\u57fa\u6e96\u3068IFRS\u3067\u306f\u6e1b\u640d\u306e\u8a8d\u8b58\u3084\u7b97\u5b9a\u306a\u3069\u3001\u8907\u6570\u306e\u76f8\u9055\u70b9\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u307e\u305a\u3001<span style=\"background-color: #ffff99;\"><b>\u65e5\u672c\u57fa\u6e96\u3068IFRS\u306e\u9055\u3044\u3068\u3057\u3066\u6319\u3052\u3089\u308c\u308b\u306e\u304c\u3001\u6e1b\u640d\u306e\u5146\u5019\u304c\u3042\u308b\u8cc7\u7523\u306e\u8a8d\u8b58\u30fb\u6e2c\u5b9a\u3067\u3059\u3002<\/b><\/span>\u65e5\u672c\u57fa\u6e96\u3067\u306f\u30012\u3064\u306e\u30b9\u30c6\u30c3\u30d7\u3067\u6e1b\u640d\u306e\u5146\u5019\u3092\u8a8d\u8b58\u3057\u6e2c\u5b9a\u3057\u307e\u3059\u3002\u307e\u305a\u3001\u5272\u5f15\u524d\u5c06\u6765\u30ad\u30e3\u30c3\u30b7\u30e5\u30fb\u30d5\u30ed\u30fc\u3068\u5e33\u7c3f\u4fa1\u984d\u306e\u6bd4\u8f03\u3092\u884c\u3044\u3001\u6e1b\u640d\u306e\u5146\u5019\u304c\u3042\u308b\u304b\u5224\u5b9a\u3057\u307e\u3059\u3002\u6e1b\u640d\u306e\u5146\u5019\u304c\u8a8d\u3081\u3089\u308c\u305f\u5834\u5408\u3001\u56de\u53ce\u53ef\u80fd\u4fa1\u984d\uff08\u4f7f\u7528\u4fa1\u5024\u3068\u6b63\u5473\u58f2\u5374\u4fa1\u5024\u306e\u3044\u305a\u308c\u304b\u9ad8\u3044\u91d1\u984d\uff09\u307e\u3067\u5e33\u7c3f\u4fa1\u984d\u3092\u5207\u308a\u4e0b\u3052\u307e\u3059\u3002<\/p>\n<p>IFRS\u3067\u306f\u6e1b\u640d\u306e\u8a8d\u8b58\u306b\u8a72\u5f53\u3059\u308b\u30b9\u30c6\u30c3\u30d7\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u8cc7\u7523\u306e\u5e33\u7c3f\u4fa1\u984d\u3068\u56de\u53ce\u53ef\u80fd\u984d\uff08\u51e6\u5206\u30b3\u30b9\u30c8\u3092\u63a7\u9664\u3057\u305f\u516c\u6b63\u4fa1\u5024\u3068\u4f7f\u7528\u4fa1\u5024\u306e\u3044\u305a\u308c\u304b\u9ad8\u3044\u91d1\u984d\uff09\u3068\u6bd4\u8f03\u3057\u3066\u3001\u56de\u53ce\u53ef\u80fd\u984d\u304c\u5e33\u7c3f\u4fa1\u984d\u3092\u4e0b\u56de\u308b\u3068\u304d\u306f\u3001\u56de\u53ce\u53ef\u80fd\u984d\u307e\u3067\u5e33\u7c3f\u4fa1\u984d\u3092\u5207\u308a\u4e0b\u3052\u307e\u3059\u3002<\/p>\n<p><strong>\u65e5\u672c\u57fa\u6e96\u3068IFRS\u306e\u76f8\u9055\u70b9\u3068\u3057\u3066\u306f\u3001\u6e1b\u640d\u306e\u623b\u3057\u5165\u308c\u3082\u5927\u304d\u306a\u9055\u3044\u3068\u3044\u3048\u307e\u3059\u3002<\/strong>\u65e5\u672c\u57fa\u6e96\u3067\u306f\u3001\u6e1b\u640d\u306e\u623b\u5165\u308c\u306f\u8a8d\u3081\u3089\u308c\u3066\u3044\u307e\u305b\u3093\u3002\u4e00\u65b9IFRS\u3067\u306f\u3001\u306e\u308c\u3093\u3092\u9664\u304d\u3001\u623b\u3057\u5165\u308c\u306e\u5146\u5019\u304c\u3042\u308b\u8cc7\u7523\u306b\u3064\u3044\u3066\u306f\u56de\u53ce\u53ef\u80fd\u984d\u307e\u3067\u5e33\u7c3f\u4fa1\u984d\u3092\u623b\u3057\u5165\u308c\u308b\u3053\u3068\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<h3>\u91d1\u878d\u5546\u54c1\u306e\u8a55\u4fa1\u65b9\u6cd5\u306e\u9055\u3044<\/h3>\n<p>\u65e5\u672c\u57fa\u6e96\u3067\u306f\u3001\u91d1\u878d\u5546\u54c1\u3092\u91d1\u878d\u8cc7\u7523\u3068\u91d1\u878d\u8ca0\u50b5\u3001\u3055\u3089\u306b\u91d1\u878d\u8cc7\u7523\u3092\u50b5\u6a29\u3068\u6709\u4fa1\u8a3c\u5238\u306b\u533a\u5206\u3057\u307e\u3059\u3002\u307e\u305f\u3001\u6709\u4fa1\u8a3c\u5238\u306f\u3001<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/46515\/\" data-internallinksmanager029f6b8e52c=\"24\" title=\"\u58f2\u8cb7\u76ee\u7684\u6709\u4fa1\u8a3c\u5238\">\u58f2\u8cb7\u76ee\u7684\u6709\u4fa1\u8a3c\u5238<\/a>\u3001\u6e80\u671f\u4fdd\u6709\u76ee\u7684\u306e\u50b5\u5238\u3001\u5b50\u4f1a\u793e\u682a\u5f0f\u53ca\u3073\u95a2\u9023\u4f1a\u793e\u682a\u5f0f\u3001\u305d\u306e\u4ed6\u6709\u4fa1\u8a3c\u5238\u306b\u533a\u5206\u3057\u307e\u3059\u3002<\/p>\n<p>\u50b5\u6a29\uff08\u58f2\u639b\u91d1\u3084\u8cb8\u4ed8\u91d1\u306a\u3069\uff09\u306e\u8a55\u4fa1\u306f\u50b5\u6a29\u984d\u3001\u50b5\u52d9\uff08\u8cb7\u639b\u91d1\u3084<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/45337\/\" data-internallinksmanager029f6b8e52c=\"454\" title=\"\u501f\u5165\u91d1\">\u501f\u5165\u91d1<\/a>\u306a\u3069\uff09\u306e\u8a55\u4fa1\u306f\u50b5\u52d9\u984d\u3067\u3059\u3002\u58f2\u8cb7\u76ee\u7684\u6709\u4fa1\u8a3c\u5238\u306f\u6642\u4fa1\u3001\u6e80\u671f\u4fdd\u6709\u76ee\u7684\u306e\u50b5\u5238\u306f\u53d6\u5f97\u539f\u4fa1\u307e\u305f\u306f\u511f\u5374\u539f\u4fa1\u3001\u5b50\u4f1a\u793e\u682a\u5f0f\u53ca\u3073\u95a2\u9023\u4f1a\u793e\u682a\u5f0f\u306f\u53d6\u5f97\u539f\u4fa1\u3001\u305d\u306e\u4ed6\u6709\u4fa1\u8a3c\u5238\u306f\u6642\u4fa1\u3067\u8a55\u4fa1\u3057\u307e\u3059\u3002<\/p>\n<p>\u4e00\u65b9\u3001<span style=\"background-color: #ffff99;\"><b>IFRS\u3067\u306f\u3001\u91d1\u878d\u5546\u54c1\u306f\u3001\u8cc7\u672c\u6027\u91d1\u878d\u5546\u54c1\u3001\u8ca0\u50b5\u6027\u91d1\u878d\u5546\u54c1\u3001\u30c7\u30ea\u30d0\u30c6\u30a3\u30d6\u306e3\u3064\u306b\u533a\u5206\u3057\u307e\u3059\u3002<\/b><\/span>\u8a55\u4fa1\u65b9\u6cd5\u306f\u3001\u511f\u5374\u539f\u4fa1\u3001FVOCI\u3001FVTPL\u306e3\u30d1\u30bf\u30fc\u30f3\u3067\u3059\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\u65e5\u672c\u57fa\u6e96\u306e\u511f\u5374\u539f\u4fa1\u306b\u985e\u4f3c\u3059\u308b\u65b9\u6cd5\u3067\u3059\u3002\u50b5\u6a29\u3084\u6e80\u671f\u4fdd\u6709\u6295\u8cc7\u306a\u3069\u306b\u9069\u7528\u3055\u308c\u308b\u8a55\u4fa1\u65b9\u6cd5\u3067\u3001\u65e5\u672c\u57fa\u6e96\u3067\u8a8d\u3081\u3089\u308c\u308b\u5b9a\u984d\u6cd5\u306f\u9069\u7528\u3067\u304d\u307e\u305b\u3093\u3002<\/li>\n<li><strong>FVOCI<\/strong><br \/>\n\u65e5\u672c\u57fa\u6e96\u306e\u305d\u306e\u4ed6\u6709\u4fa1\u8a3c\u5238\u306e\u6642\u4fa1\u8a55\u4fa1\u306b\u985e\u4f3c\u3059\u308b\u65b9\u6cd5\u3067\u3059\u3002\u6642\u4fa1\u3068\u5e33\u7c3f\u4fa1\u984d\u306e\u5dee\u984d\u3092\u3001\u305d\u306e\u4ed6\u306e\u5305\u62ec\u5229\u76ca\u306b\u542b\u3081\u307e\u3059\u3002\u58f2\u5374\u53ef\u80fd\u91d1\u878d\u8cc7\u7523\u306e\u8a55\u4fa1\u306b\u9069\u7528\u3055\u308c\u307e\u3059\u3002<\/li>\n<li><strong>FVTPL<\/strong><br \/>\n\u65e5\u672c\u57fa\u6e96\u306e\u58f2\u8cb7\u76ee\u7684\u6709\u4fa1\u8a3c\u5238\u306e\u6642\u4fa1\u8a55\u4fa1\u306b\u985e\u4f3c\u3059\u308b\u65b9\u6cd5\u3067\u3059\u3002\u6642\u4fa1\u3068\u5e33\u7c3f\u4fa1\u984d\u306e\u5dee\u984d\u3092\u7d14\u640d\u76ca\u306b\u542b\u3081\u307e\u3059\u3002\u30c8\u30ec\u30fc\u30c7\u30a3\u30f3\u30b0\u76ee\u7684\u306e\u8cc7\u7523\u306a\u3069\u3001\u516c\u6b63\u4fa1\u5024\u3067\u6e2c\u5b9a\u3055\u308c\u308b\u91d1\u878d\u8cc7\u7523\u307e\u305f\u306f\u91d1\u878d\u8ca0\u50b5\u306b\u9069\u7528\u3055\u308c\u308b\u65b9\u6cd5\u3067\u3059\u3002<\/li>\n<\/ul>\n<\/div>\n<h3>\u8ca1\u52d9\u8af8\u8868\u306e\u8868\u793a\u30fb\u958b\u793a\u8981\u4ef6\u306e\u9055\u3044<\/h3>\n<p>\u8ca1\u52d9\u8af8\u8868\u306e\u3046\u3061\u3001\u8cb8\u501f\u5bfe\u7167\u8868\uff08\u8ca1\u52d9\u72b6\u614b\u8a08\u7b97\u66f8\uff09\u3068\u640d\u76ca\u8a08\u7b97\u66f8\uff08\u7d14\u640d\u76ca\u53ca\u3073\u305d\u306e\u4ed6\u306e\u5305\u62ec\u5229\u76ca\u8a08\u7b97\u66f8\uff09\u3067\u306f\u3001IFRS\u3068\u65e5\u672c\u57fa\u6e96\u306e\u9593\u306b\u8868\u793a\u65b9\u6cd5\u306e\u9055\u3044\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u307e\u305a\u3001\u8cb8\u501f\u5bfe\u7167\u8868\u306b\u3064\u3044\u3066\u3001\u65e5\u672c\u57fa\u6e96\u3067\u306f\u3001\u539f\u5247\u3068\u3057\u3066\u3001\u8cc7\u7523\u3092<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/47402\/\" data-internallinksmanager029f6b8e52c=\"440\" title=\"\u6d41\u52d5\u8cc7\u7523\">\u6d41\u52d5\u8cc7\u7523<\/a>\u30fb\u56fa\u5b9a\u8cc7\u7523\u30fb<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/45580\/\" data-internallinksmanager029f6b8e52c=\"317\" title=\"\u7e70\u5ef6\u8cc7\u7523\">\u7e70\u5ef6\u8cc7\u7523<\/a>\u3001\u8ca0\u50b5\u3068\u6d41\u52d5\u8cc7\u7523\u30fb\u56fa\u5b9a\u8cc7\u7523\u306b\u533a\u5206\u3057\u3066\u8868\u793a\u3059\u308b\u3053\u3068\u3068\u5b9a\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002\u4e00\u65b9\u3001<span style=\"background-color: #ffff99;\"><b>IFRS\u306e\u8ca1\u52d9\u72b6\u614b\u8a08\u7b97\u66f8\u3067\u306f\u3001\u539f\u5247\u3068\u3057\u3066\u3001\u8cc7\u7523\u3092\u6d41\u52d5\u8cc7\u7523\u30fb\u975e\u6d41\u52d5\u8cc7\u7523\u3001\u8ca0\u50b5\u3092<a href=\"https:\/\/biz.moneyforward.com\/words\/1715\/\" data-internallinksmanager029f6b8e52c=\"439\" title=\"\u6d41\u52d5\u8ca0\u50b5\">\u6d41\u52d5\u8ca0\u50b5<\/a>\u30fb\u975e\u6d41\u52d5\u8ca0\u50b5\u306b\u533a\u5206\u3057\u3066\u8868\u793a\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/b><\/span><\/p>\n<p>\u640d\u76ca\u8a08\u7b97\u66f8\uff08\u7d14\u640d\u76ca\u53ca\u3073\u305d\u306e\u4ed6\u306e\u5305\u62ec\u5229\u76ca\u8a08\u7b97\u66f8\uff09\u306b\u3064\u3044\u3066\u306f\u3001\u65e5\u672c\u57fa\u6e96\u3067\u306f\u3001<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/38796\/\" data-internallinksmanager029f6b8e52c=\"141\" title=\"\u58f2\u4e0a\u7dcf\u5229\u76ca\">\u58f2\u4e0a\u7dcf\u5229\u76ca<\/a>\u3001\u55b6\u696d\u5229\u76ca\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\u3059\u308b\u3053\u3068\u304c\u6c42\u3081\u3089\u308c\u307e\u3059\u3002<strong>IFRS\u3067\u306f\u3001\u6bb5\u968e\u5225\u306b\u5229\u76ca\u3092\u8868\u793a\u3059\u308b\u898f\u5b9a\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u305f\u3060\u3057\u3001\u7d14\u640d\u76ca\u3068\u305d\u306e\u4ed6\u306e\u5305\u62ec\u5229\u76ca\u306e\u5408\u8a08\u3092\u8868\u793a\u3059\u308b\u3053\u3068\u304c\u6c42\u3081\u3089\u308c\u307e\u3059\u3002<\/strong><\/p>\n<p>\u60c5\u5831\u306e\u958b\u793a\u8981\u4ef6\u306b\u3064\u3044\u3066\u3082\u3001\u65e5\u672c\u57fa\u6e96\u3068IFRS\u3067\u306f\u7570\u306a\u308a\u307e\u3059\u3002\u7279\u306bIFRS\u3067\u306f\u3001\u91cd\u8981\u6027\u306e\u3042\u308b\u60c5\u5831\u304c\u91cd\u8981\u5ea6\u306e\u4f4e\u3044\u60c5\u5831\u3067\u57cb\u3082\u308c\u306a\u3044\u3088\u3046\u306b\u3001\u60c5\u5831\u958b\u793a\u306e\u30ec\u30d9\u30eb\u3092\u9069\u5207\u306b\u8a2d\u5b9a\u3059\u308b\u3053\u3068\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<h2>IFRS\u7b2c18\u53f7\u306b\u3088\u308b\u8ca1\u52d9\u8af8\u8868\u306e\u5909\u66f4\u70b9<\/h2>\n<p>IFRS\u7b2c18\u53f7\u300c\u8ca1\u52d9\u8af8\u8868\u306b\u304a\u3051\u308b\u8868\u793a\u53ca\u3073\u958b\u793a\u300d\u306e\u516c\u8868\u306b\u3088\u308b\u8ca1\u52d9\u8af8\u8868\u306e\u4e3b\u306a\u5909\u66f4\u70b9\u3092\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<h3>IFRS\u7b2c18\u53f7\u300c\u8ca1\u52d9\u8af8\u8868\u306b\u304a\u3051\u308b\u8868\u793a\u53ca\u3073\u958b\u793a\u300d\u3068\u306f<\/h3>\n<p><span 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\u30012024\u5e744\u6708\u306b\u56fd\u969b\u4f1a\u8a08\u57fa\u6e96\u5be9\u8b70\u4f1a\u3088\u308a\u516c\u8868\u3055\u308c\u305f\u65b0\u305f\u306aIFRS\u306e\u4f1a\u8a08\u57fa\u6e96\u3067\u3059\u3002<\/b><\/span>\u8ca1\u52d9\u8af8\u8868\u306e\u900f\u660e\u6027\u3084\u6bd4\u8f03\u53ef\u80fd\u6027\u3092\u9ad8\u3081\u308b\u76ee\u7684\u3067\u7b56\u5b9a\u3055\u308c\u307e\u3057\u305f\u3002IFRS\u7b2c18\u53f7\u306f\u30012027\u5e741\u67081\u65e5\u4ee5\u964d\u306b\u958b\u59cb\u3059\u308b\u5e74\u6b21\u5831\u544a\u671f\u9593\u304b\u3089\u306e\u9069\u7528\u306b\u306a\u308a\u307e\u3059\u3002\u6b21\u306b\u3001\u5f93\u6765\u306e\u8ca1\u52d9\u8af8\u8868\u306b\u304a\u3051\u308b\u8868\u793a\u53ca\u3073\u958b\u793a\u3068\u306e\u4e3b\u306a\u5909\u66f4\u70b9\u3092\u7d39\u4ecb\u3057\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\u7b2c18\u53f7\u3067\u306f\u3001\u65b0\u305f\u306b\u300c\u55b6\u696d\u5229\u76ca\u300d\u3068\u300c\u8ca1\u52d9\u53ca\u3073\u6cd5\u4eba\u6240\u5f97<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/45120\/\" data-internallinksmanager029f6b8e52c=\"188\" title=\"\u7a0e\u5f15\u524d\u5229\u76ca\">\u7a0e\u5f15\u524d\u5229\u76ca<\/a>\u300d\u306e\u8868\u793a\u304c\u8981\u6c42\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u3053\u308c\u306b\u4f34\u3044\u3001\u55b6\u696d\u3001\u6295\u8cc7\u3001\u8ca1\u52d9\u306e3\u3064\u306e\u533a\u5206\u304c\u8ffd\u52a0\u3055\u308c\u307e\u3057\u305f\u3002<span style=\"background-color: #ffff99;\"><b>\u3059\u3067\u306b\u8981\u6c42\u3055\u308c\u3066\u3044\u308b\u533a\u5206\u3092\u542b\u3081\u3001\u55b6\u696d\u533a\u5206\u3001\u6295\u8cc7\u533a\u5206\u3001\u8ca1\u52d9\u533a\u5206\u3001\u6cd5\u4eba\u6240\u5f97\u7a0e\u533a\u5206\u3001\u975e\u7d99\u7d9a\u4e8b\u696d\u533a\u5206\u306b\u5206\u3051\u3066\u300c\u7d14\u640d\u76ca\u53ca\u3073\u305d\u306e\u4ed6\u306e\u5305\u62ec\u5229\u76ca\u8a08\u7b97\u66f8\u300d\u3092\u4f5c\u6210\u3059\u308b\u3053\u3068\u304c\u6c42\u3081\u3089\u308c\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u55b6\u696d\u533a\u5206\u306f\u3001\u307b\u304b\u306b\u5206\u985e\u3055\u308c\u306a\u3044\u53ce\u76ca\u30fb\u8cbb\u7528\u9805\u76ee\u3092\u8868\u793a\u3059\u308b\u533a\u5206\u3067\u3059\u3002\u55b6\u696d\u533a\u5206\u306e\u4e0b\u306b\u306f\u300c\u55b6\u696d\u5229\u76ca\u300d\u306e\u8868\u793a\u304c\u4eca\u5f8c\u8981\u6c42\u3055\u308c\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002\u65e5\u672c\u57fa\u6e96\u306e\u55b6\u696d\u5229\u76ca\u3068\u306f\u7570\u306a\u308a\u3001IFRS\u3067\u8868\u793a\u304c\u8a8d\u3081\u3089\u308c\u306a\u3044\u7279\u5225\u640d\u76ca\u3092\u542b\u3093\u3060\u91d1\u984d\u304c\u55b6\u696d\u5229\u76ca\u3068\u3057\u3066\u8868\u793a\u3055\u308c\u308b\u3053\u3068\u306b\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<p>\u6295\u8cc7\u533a\u5206\u306f\u95a2\u9023\u4f1a\u793e\u7b49\u3078\u306e\u6295\u8cc7\u3084\u91d1\u878d\u8cc7\u7523\u306e\u53ce\u76ca\u306a\u3069\u3092\u8868\u3059\u533a\u5206\u3067\u3059\u3002IFRS\u7b2c18\u53f7\u306b\u57fa\u3065\u304d\u3001\u6295\u8cc7\u533a\u5206\u306e\u4e0b\u306b\u300c\u8ca1\u52d9\u53ca\u3073\u6cd5\u4eba\u6240\u5f97\u7a0e\u5f15\u524d\u5229\u76ca\u300d\u8868\u793a\u304c\u6c42\u3081\u3089\u308c\u307e\u3059\u3002\u8ca1\u52d9\u533a\u5206\u306f\u3001<a href=\"https:\/\/biz.moneyforward.com\/establish\/basic\/44\/\" data-internallinksmanager029f6b8e52c=\"491\" title=\"\u8cc7\u91d1\u8abf\u9054\">\u8cc7\u91d1\u8abf\u9054<\/a>\u306b\u95a2\u9023\u3059\u308b\u53ce\u76ca\u3084\u8cbb\u7528\u3092\u8868\u793a\u3059\u308b\u533a\u5206\u3067\u3059\u3002<\/p>\n<h3>\u7d4c\u55b6\u8005\u696d\u7e3e\u6307\u6a19\uff08MPM\uff09\u306e\u958b\u793a<\/h3>\n<p>IFRS\u7b2c18\u53f7\u306b\u3088\u308a\u3001MPM\u306e\u6ce8\u8a18\u3067\u306e\u958b\u793a\u304c\u6c42\u3081\u3089\u308c\u308b\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002<span style=\"background-color: #ffff99;\"><b>MPM\uff08Management &#8211; defined Performance Measures\uff09\u306f\u3001\u65e5\u672c\u8a9e\u3067\u7d4c\u55b6\u8005\u696d\u7e3e\u6307\u6a19\u3068\u3044\u3044\u307e\u3059\u3002<\/b><\/span>\u4f01\u696d\u306e\u7d4c\u55b6\u8005\u304c\u72ec\u81ea\u306b\u5b9a\u7fa9\u3057\u305f\u30b3\u30a2\u55b6\u696d\u5229\u76ca\u306a\u3069\u306e\u696d\u7e3e\u6307\u6a19\u306e\u3053\u3068\u3067\u3059\u3002<\/p>\n<p>MPM\u306e\u5b9a\u7fa9\u3065\u3051\u306b\u3064\u3044\u3066\u306f\u3001IFRS\u306b\u6cbf\u3063\u3066\u8ca1\u52d9\u8af8\u8868\u3092\u958b\u793a\u3059\u308b\u4f01\u696d\u306b\u59d4\u306d\u3089\u308c\u307e\u3059\u3002\u4eca\u56de\u65b0\u305f\u306b\u8981\u6c42\u3055\u308c\u3066\u3044\u308b\u306e\u306f\u3001\u4f01\u696d\u306b\u3088\u3063\u3066\u7570\u306a\u308bMPM\u3092\u660e\u78ba\u306b\u3059\u308b\u3053\u3068\u3067\u3059\u3002\u6ce8\u8a18\u306b\u3088\u3063\u3066\u3001\u8a08\u7b97\u65b9\u6cd5\u3084\u9078\u5b9a\u306e\u7406\u7531\u3001\u7d14\u640d\u76ca\u53ca\u3073\u305d\u306e\u4ed6\u306e\u5305\u62ec\u5229\u76ca\u8a08\u7b97\u66f8\u306b\u8868\u793a\u3055\u308c\u308b\u985e\u4f3c\u306e\u5c0f\u8a08\u3068\u306e\u8abf\u6574\u984d\u306e\u958b\u793a\u304c\u6c42\u3081\u3089\u308c\u307e\u3059\u3002\u8abf\u6574\u8868\u306e\u5909\u66f4\u3084\u8ffd\u52a0\u306a\u3069\u304c\u751f\u3058\u308b\u5834\u5408\u306f\u3001\u305d\u306e\u5f71\u97ff\u3084\u4fee\u6b63\u518d\u8868\u793a\u524d\u5f8c\u306e\u6bd4\u8f03\u60c5\u5831\u306e\u958b\u793a\u3082\u5fc5\u8981\u3067\u3059\u3002<\/p>\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>\u5f93\u6765\u306eIFRS\u306b\u6cbf\u3063\u305f\u8ca1\u52d9\u8af8\u8868\u306b\u3064\u3044\u3066\u306f\u3001\u4f01\u696d\u304c\u60c5\u5831\u3092\u8a73\u7d30\u306b\u63d0\u4f9b\u3057\u904e\u304e\u3066\u3044\u308b\u305b\u3044\u3067\u91cd\u8981\u306a\u60c5\u5831\u304c\u308f\u304b\u308a\u306b\u304f\u3044\u3001\u3042\u308b\u3044\u306f\u3001\u4f01\u696d\u304c\u8a73\u7d30\u306a\u60c5\u5831\u3092\u5341\u5206\u306b\u63d0\u4f9b\u3057\u3066\u3044\u306a\u3044\u3068\u306e\u6307\u6458\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p><span style=\"background-color: #ffff99;\"><b>IFRS18\u53f7\u3067\u306f\u3001\u6295\u8cc7\u60c5\u5831\u306e\u900f\u660e\u5316\u3084\u6709\u7528\u6027\u306e\u5411\u4e0a\u3092\u56f3\u308b\u3079\u304f\u3001\u60c5\u5831\u306e\u30b0\u30eb\u30fc\u30d4\u30f3\u30b0\u306b\u95a2\u3059\u308b\u30ac\u30a4\u30c0\u30f3\u30b9\u304c\u62e1\u5145\u3055\u308c\u307e\u3057\u305f\u3002<\/b><\/span>\u3053\u308c\u306b\u3088\u308a\u3001\u8ca1\u52d9\u8af8\u8868\u3068\u6ce8\u8a18\u306e\u3069\u3061\u3089\u306b\u60c5\u5831\u3092\u542b\u3081\u308b\u3079\u304d\u304b\u3001\u5171\u901a\u306e\u7279\u6027\u3092\u6301\u3064\u9805\u76ee\u306e\u96c6\u7d04\u3084\u5206\u89e3\u306f\u3069\u306e\u3088\u3046\u306b\u884c\u3046\u3079\u304d\u304b\u304c\u3088\u308a\u660e\u78ba\u306b\u306a\u308a\u307e\u3057\u305f\u3002<\/p>\n<h2>IFRS\u306b\u3088\u308b\u8ca1\u52d9\u8af8\u8868\u306e\u4f5c\u6210\u65b9\u6cd5<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u4efb\u610f\u3067IFRS\u3092\u9069\u7528\u3059\u308b\u5834\u5408\u3001\u4f01\u696d\u5358\u4f53\u306e\u8ca1\u52d9\u8af8\u8868\u306f\u65e5\u672c\u57fa\u6e96\u3092\u9069\u7528\u3057\u3066\u3001<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/329\/\" data-internallinksmanager029f6b8e52c=\"135\" 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