{"id":80936,"date":"2025-03-31T10:16:26","date_gmt":"2025-03-31T01:16:26","guid":{"rendered":"https:\/\/biz.moneyforward.com\/accounting\/basic\/?p=80936"},"modified":"2026-04-22T18:05:57","modified_gmt":"2026-04-22T09:05:57","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-2","status":"publish","type":"post","link":"https:\/\/biz.moneyforward.com\/accounting\/basic\/80936\/","title":{"rendered":"IFRS\uff08\u56fd\u969b\u8ca1\u52d9\u5831\u544a\u57fa\u6e96\uff09\u5bfe\u5fdc\u306e\u4f1a\u8a08\u30bd\u30d5\u30c8\u306e\u9078\u3073\u65b9\u306f\uff1f\u521d\u5fc3\u8005\u306b\u3082\u7c21\u5358\u306b\u89e3\u8aac"},"content":{"rendered":"<p><a href=\"https:\/\/biz.moneyforward.com\/accounting\" data-internallinksmanager029f6b8e52c=\"239\" title=\"\u4f1a\u8a08\u30bd\u30d5\u30c8\">\u4f1a\u8a08\u30bd\u30d5\u30c8<\/a>\u306e\u4e2d\u306b\u306f\u3001<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/75\/\" data-internallinksmanager029f6b8e52c=\"441\" title=\"IFRS\">IFRS<\/a>\uff08\u56fd\u969b\u8ca1\u52d9\u5831\u544a\u57fa\u6e96\uff09\u306b\u5bfe\u5fdc\u3057\u305f\u3082\u306e\u3082\u3042\u308a\u307e\u3059\u3002\u65e5\u672c\u57fa\u6e96\u3060\u3051\u3067\u306a\u304f\u3001IFRS\u5bfe\u5fdc\u306e\u4f1a\u8a08\u30bd\u30d5\u30c8\u3092\u9078\u629e\u3059\u308b\u30e1\u30ea\u30c3\u30c8\u306f\u3042\u308b\u306e\u3067\u3057\u3087\u3046\u304b\u3002IFRS\u306b\u5bfe\u5fdc\u3059\u308b\u30e1\u30ea\u30c3\u30c8\u3084\u4f1a\u8a08\u30bd\u30d5\u30c8\u306e\u9078\u3073\u65b9\u3001\u5c0e\u5165\u6642\u306e\u6ce8\u610f\u70b9\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<div id=\"post-below-intro\"><\/div><h2>IFRS\uff08\u56fd\u969b\u8ca1\u52d9\u5831\u544a\u57fa\u6e96\uff09\u3068\u306f<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>IFRS\u3068\u306f\u3001\u56fd\u969b\u8ca1\u52d9\u5831\u544a\u57fa\u6e96\u306e\u3053\u3068\u3067\u3059\u3002<\/b><\/span>International Financial Reporting Standards\u306e\u982d\u6587\u5b57\u3092\u3068\u3063\u3066\u3001IFRS\u3068\u3044\u308f\u308c\u307e\u3059\u3002<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\u306b\u3088\u308a\u7b56\u5b9a\u3055\u308c\u305f\u4f1a\u8a08\u57fa\u6e96\u3067\u3001EU\u57df\u5185\u306e\u4e0a\u5834\u4f01\u696d\u3067\u306fIFRS\u306e\u9069\u7528\u304c\u7fa9\u52d9\u4ed8\u3051\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<h3>IFRS\u3068\u65e5\u672c\u57fa\u6e96\u306e\u9055\u3044<\/h3>\n<p>IFRS\u306f\u3001\u30e8\u30fc\u30ed\u30c3\u30d1\u3092\u4e2d\u5fc3\u306b\u9069\u7528\u304c\u9032\u3093\u3067\u3044\u307e\u3059\u3002\u4e00\u65b9\u3001\u30a2\u30e1\u30ea\u30ab\u3084\u65e5\u672c\u306a\u3069\u3067\u306f\u81ea\u56fd\u57fa\u6e96\u306e\u4f1a\u8a08\u57fa\u6e96\u304c\u6839\u4ed8\u3044\u3066\u3044\u307e\u3059\u3002\u305d\u306e\u305f\u3081\u3001\u81ea\u56fd\u57fa\u6e96\u3092IFRS\u306b\u8fd1\u3065\u3051\u3066\u5dee\u7570\u3092\u7e2e\u5c0f\u3055\u305b\u308b\u30b3\u30f3\u30d0\u30fc\u30b8\u30a7\u30f3\u30b9\u304c\u91cd\u8996\u3055\u308c\u308b\u3088\u3046\u306b\u306a\u308a\u307e\u3057\u305f\u3002\u65e5\u672c\u3067\u306f\u3001<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/21688\/\" data-internallinksmanager029f6b8e52c=\"338\" title=\"\u8ca1\u52d9\u8af8\u8868\">\u8ca1\u52d9\u8af8\u8868<\/a>\u306e\u9023\u5358\u306e\u5206\u96e2\u3084\u4e2d\u5c0f\u4f01\u696d\u306a\u3069\u3078\u306eIFRS\u306e\u5f71\u97ff\u304c\u751f\u3058\u306a\u3044\u3053\u3068\u3092\u524d\u63d0\u306b\u3001\u65e5\u672c\u57fa\u6e96\u3092\u4e3b\u4f53\u3068\u3057\u305f\u30b3\u30f3\u30d0\u30fc\u30b8\u30a7\u30f3\u30b9\u304c\u9032\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u65e5\u672c\u57fa\u6e96\u3092IFRS\u306b\u8fd1\u3065\u3051\u308b\u52d5\u304d\u306f\u3042\u308b\u3082\u306e\u306e\u3001\u65e5\u672c\u57fa\u6e96\u3068IFRS\u3067\u306f\u3055\u307e\u3056\u307e\u306a\u5dee\u7570\u304c\u898b\u3089\u308c\u307e\u3059\u3002\u307e\u305a\u3001<span style=\"background-color: #ffff99;\"><b>\u65e5\u672c\u57fa\u6e96\u3068IFRS\u3067\u306f\u4e0b\u8a18\u306e\u3088\u3046\u306b\u4f5c\u6210\u3059\u308b\u8ca1\u52d9\u8af8\u8868\u306b\u9055\u3044\u304c\u3042\u308a\u307e\u3059\u3002<\/b><\/span><\/p>\n<table>\n<thead>\n<tr>\n<th>IFRS\u306e\u8ca1\u52d9\u8af8\u8868<\/th>\n<th>\u65e5\u672c\u57fa\u6e96\u306e\u8ca1\u52d9\u8af8\u8868<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"text-align: left;\">\n<ul>\n<li>\u8ca1\u653f\u72b6\u614b\u8a08\u7b97\u66f8<\/li>\n<li>\u7d14\u640d\u76ca\u53ca\u3073\u305d\u306e\u4ed6\u306e\u5305\u62ec\u5229\u76ca\u8a08\u7b97\u66f8<\/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<\/td>\n<td style=\"text-align: left;\">\n<ul>\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><\/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><\/li>\n<li>\u5305\u62ec\u5229\u76ca\u8a08\u7b97\u66f8\uff08\u9023\u7d50\u306e\u307f\uff09<\/li>\n<li><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<\/li>\n<li>\u30ad\u30e3\u30c3\u30b7\u30e5\u30fb\u30d5\u30ed\u30fc\u8a08\u7b97\u66f8<\/li>\n<li>\u6ce8\u8a18<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>IFRS\u3068\u65e5\u672c\u57fa\u6e96\u306e\u8ca1\u52d9\u8af8\u8868\u306f\u76f8\u4e92\u306b\u985e\u4f3c\u3059\u308b\u3082\u306e\u3067\u306f\u3042\u308a\u307e\u3059\u304c\u3001\u533a\u5206\u3084\u8868\u793a\u3059\u308b\u9805\u76ee\u3001\u958b\u793a\u3059\u308b\u5185\u5bb9\u306a\u3069\u306b\u9055\u3044\u304c\u3042\u308a\u307e\u3059\u3002\u4f8b\u3048\u3070\u3001\u65e5\u672c\u57fa\u6e96\u306e\u640d\u76ca\u8a08\u7b97\u66f8\u306b\u306f5\u6bb5\u968e\u306e\u6bb5\u968e\u640d\u76ca\uff08<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<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\uff09\u306e\u8868\u793a\u304c\u6c42\u3081\u3089\u308c\u308b\u4e00\u65b9\u3001IFRS\u306e\u7d14\u640d\u76ca\u53ca\u3073\u305d\u306e\u4ed6\u306e\u5305\u62ec\u5229\u76ca\u8a08\u7b97\u66f8\u306b\u306f\u3001\u6bb5\u968e\u640d\u76ca\u306e\u898f\u5b9a\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u305f\u3060\u3057\u3001\u7d14\u640d\u76ca\u3001\u305d\u306e\u4ed6\u306e\u5305\u62ec\u5229\u76ca\u3001\u5f53\u671f\u306e\u5305\u62ec\u5229\u76ca\u306e\u8868\u793a\u304c\u6c42\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u4ed6\u306b\u3082\u3001\u56fa\u5b9a\u8cc7\u7523\u306e\u7bc4\u56f2\u3084\u511f\u5374\u65b9\u6cd5\u3001\u95a2\u9023\u4f1a\u793e\u306e\u6301\u5206\u6cd5\u306e\u9069\u7528\u3001\u306e\u308c\u3093\u306e\u4f1a\u8a08\u51e6\u7406\u3001\u6e1b\u640d\u306e\u8a8d\u8b58\u3084\u623b\u3057\u5165\u308c\u3001<a href=\"https:\/\/biz.moneyforward.com\/words\/1649\/\" data-internallinksmanager029f6b8e52c=\"473\" title=\"\u5f15\u5f53\u91d1\">\u5f15\u5f53\u91d1<\/a>\u306e\u6982\u5ff5\u3001\u6ce8\u8a18\u3067\u958b\u793a\u3059\u308b\u4e8b\u9805\u306a\u3069\u3001\u3055\u307e\u3056\u307e\u306a\u9762\u3067\u9055\u3044\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<h3>IFRS\u3092\u9069\u7528\u3057\u3066\u3044\u308b\u4f1a\u793e<\/h3>\n<p>\u65e5\u672c\u306b\u304a\u3044\u3066\u3001IFRS\u306f<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>\u306b\u9069\u7528\u3067\u304d\u307e\u3059\u3002\u4e0a\u5834\u4f01\u696d\u3067\u3042\u308b\u30b0\u30eb\u30fc\u30d7\u4f1a\u793e\u3092\u4e2d\u5fc3\u306b\u3001\u3055\u307e\u3056\u307e\u306a\u4f01\u696d\u3067\u306e\u9069\u7528\u304c\u898b\u3089\u308c\u307e\u3059\u3002<span style=\"background-color: #ffff99;\"><b>\u4ee5\u4e0b\u306e\u8868\u306f\u3001\u65e5\u672c\u53d6\u5f15\u6240\u30b0\u30eb\u30fc\u30d7\u304c\u516c\u958b\u3057\u3066\u3044\u308bIFRS\u9069\u7528\u4f1a\u793e\u306e\u4e00\u90e8\u3067\u3059\u3002<\/b><\/span><\/p>\n<table>\n<thead>\n<tr>\n<th>\u4f01\u696d\u540d<\/th>\n<th>\u9069\u7528\u6642\u671f<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"text-align: left;\">\u4f4f\u53cb\u5546\u4e8b<\/td>\n<td style=\"text-align: left;\">2011\u5e743\u6708\u671f<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u30bd\u30d5\u30c8\u30d0\u30f3\u30af\u30b0\u30eb\u30fc\u30d7<\/td>\n<td style=\"text-align: left;\">2014\u5e743\u6708\u671f \u7b2c1\u56db\u534a\u671f<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u6b66\u7530\u85ac\u54c1\u5de5\u696d<\/td>\n<td style=\"text-align: left;\">2014\u5e743\u6708\u671f<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u4e09\u4e95\u7269\u7523<\/td>\n<td style=\"text-align: left;\">2014\u5e743\u6708\u671f<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u65e5\u7acb\u88fd\u4f5c\u6240<\/td>\n<td style=\"text-align: left;\">2015\u5e743\u6708\u671f<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u672c\u7530\u6280\u7814\u5de5\u696d<\/td>\n<td style=\"text-align: left;\">2015\u5e743\u6708\u671f<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u30a2\u30b5\u30d2\u30b0\u30eb\u30fc\u30d7\u30db\u30fc\u30eb\u30c7\u30a3\u30f3\u30b0\u30b9<\/td>\n<td style=\"text-align: left;\">2016\u5e7412\u6708\u671f<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u4f4f\u53cb\u30b4\u30e0\u5de5\u696d<\/td>\n<td style=\"text-align: left;\">2016\u5e7412\u6708\u671f<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u82b1\u738b<\/td>\n<td style=\"text-align: left;\">2016\u5e7412\u6708\u671f \u7b2c1\u56db\u534a\u671f<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u4e09\u83f1\u30b1\u30df\u30ab\u30eb\u30b0\u30eb\u30fc\u30d7<\/td>\n<td style=\"text-align: left;\">2017\u5e743\u6708\u671f \u7b2c1\u56db\u534a\u671f<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">ENEOS\u30db\u30fc\u30eb\u30c7\u30a3\u30f3\u30b0\u30b9<\/td>\n<td style=\"text-align: left;\">2017\u5e743\u6708\u671f<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u30e9\u30a4\u30aa\u30f3<\/td>\n<td style=\"text-align: left;\">2018\u5e7412\u6708\u671f \u7b2c1\u56db\u534a\u671f<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u65e5\u6e05\u98df\u54c1\u30db\u30fc\u30eb\u30c7\u30a3\u30f3\u30b0\u30b9<\/td>\n<td style=\"text-align: left;\">2019\u5e743\u6708\u671f \u7b2c1\u56db\u534a\u671f<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u65e5\u672c\u88fd\u9244<\/td>\n<td style=\"text-align: left;\">2019\u5e743\u6708\u671f<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u30e4\u30de\u30cf<\/td>\n<td style=\"text-align: left;\">2020\u5e743\u6708\u671f \u7b2c1\u56db\u534a\u671f<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u30c8\u30e8\u30bf\u81ea\u52d5\u2f9e<\/td>\n<td style=\"text-align: left;\">2021\u5e743\u6708\u671f \u7b2c1\u56db\u534a\u671f<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u30bd\u30cb\u30fc\u30b0\u30eb\u30fc\u30d7<\/td>\n<td style=\"text-align: left;\">2022\u5e743\u6708\u671f \u7b2c1\u56db\u534a\u671f<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u8cc7\u751f\u5802<\/td>\n<td style=\"text-align: left;\">2022\u5e7412\u6708\u671f \u7b2c1\u56db\u534a\u671f<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u5ddd\u5d0e\u91cd\u5de5\u696d<\/td>\n<td style=\"text-align: left;\">2023\u5e743\u6708\u671f \u7b2c1\u56db\u534a\u671f<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u6751\u7530\u88fd\u4f5c\u6240<\/td>\n<td style=\"text-align: left;\">2024\u5e743\u6708\u671f \u7b2c1\u56db\u534a\u671f<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.jpx.co.jp\/equities\/improvements\/ifrs\/nlsgeu000005vatq-att\/tekiyou.pdf\" target=\"_blank\" rel=\"noopener\">IFRS\u9069\u7528\u6e08\u4f1a\u793e\u4e00\u89a7\uff5c\u65e5\u672c\u53d6\u5f15\u6240\u30b0\u30eb\u30fc\u30d7<\/a><\/p>\n<h2>IFRS\u5bfe\u5fdc\u306e\u4f1a\u8a08\u30bd\u30d5\u30c8\u3092\u5c0e\u5165\u3059\u308b\u30e1\u30ea\u30c3\u30c8<\/h2>\n<p>\u4e00\u822c\u7684\u306a\u4f1a\u8a08\u30bd\u30d5\u30c8\u3068IFRS\u5bfe\u5fdc\u306e\u4f1a\u8a08\u30bd\u30d5\u30c8\u3068\u306e\u9055\u3044\u306f\u3001IFRS\u306b\u5bfe\u5fdc\u3057\u3066\u8a2d\u8a08\u3055\u308c\u3066\u3044\u308b\u3053\u3068\u3067\u3059\u3002\u65e5\u672c\u3060\u3051\u3067\u306a\u304f\u6d77\u5916\u3067\u3082\u5229\u7528\u3057\u3084\u3059\u304f\u3001\u6d77\u5916\u5b50\u4f1a\u793e\u3068\u4f1a\u8a08\u57fa\u6e96\u3092\u5408\u308f\u305b\u3089\u308c\u307e\u3059\u3002IFRS\u5bfe\u5fdc\u306e\u4f1a\u8a08\u30bd\u30d5\u30c8\u306b\u306f\u3001\u591a\u8a00\u8a9e\u8868\u793a\u3084\u591a\u901a\u8ca8\u4f1a\u8a08\u306a\u3069\u306e\u6d77\u5916\u3067\u306e\u5229\u7528\u3092\u60f3\u5b9a\u3057\u305f\u6a5f\u80fd\u304c\u542b\u307e\u308c\u305f\u3082\u306e\u3082\u3042\u308a\u307e\u3059\u3002\u3053\u3053\u3067\u306f\u3001IFRS\u5bfe\u5fdc\u306e\u4f1a\u8a08\u30bd\u30d5\u30c8\u3092\u5c0e\u5165\u3059\u308b\u30e1\u30ea\u30c3\u30c8\u3092\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/p>\n<h3>\u30b0\u30ed\u30fc\u30d0\u30eb\u57fa\u6e96\u3067\u306e\u8ca1\u52d9\u5831\u544a\u304c\u3067\u304d\u308b<\/h3>\n<p>IFRS\u5bfe\u5fdc\u306e\u4f1a\u8a08\u30bd\u30d5\u30c8\u306f\u3001\u56fd\u969b\u57fa\u6e96\u3067\u306e\u8ca1\u52d9\u5831\u544a\u66f8\u3092\u4f5c\u6210\u3059\u308b\u306e\u306b\u5f79\u7acb\u3061\u307e\u3059\u3002<span style=\"background-color: #ffff99;\"><b>IFRS\u306b\u5bfe\u5fdc\u3059\u308b\u3053\u3068\u3067\u3001\u56fd\u969b\u7684\u306a\u4f01\u696d\u9593\u6bd4\u8f03\u306b\u5f79\u7acb\u3064\u60c5\u5831\u3092\u6295\u8cc7\u5bb6\u306b\u63d0\u4f9b\u3067\u304d\u308b\u306e\u304c\u30e1\u30ea\u30c3\u30c8\u3067\u3059\u3002<\/b><\/span>\u8907\u6570\u306e\u4f1a\u8a08\u57fa\u6e96\u306e\u5e33\u7c3f\u3092\u4f5c\u6210\u3067\u304d\u308b\u30bd\u30d5\u30c8\u3067\u3042\u308c\u3070\u3001\u65e5\u672c\u57fa\u6e96\u3068IFRS\u306a\u3069\u3001\u8907\u6570\u306e\u8ca1\u52d9\u8af8\u8868\u3092\u7ba1\u7406\u3059\u308b\u3053\u3068\u3082\u53ef\u80fd\u3067\u3059\u3002<\/p>\n<h3>M&amp;A\u3084\u6d77\u5916\u5c55\u958b\u304c\u30b9\u30e0\u30fc\u30ba\u306b\u3067\u304d\u308b<\/h3>\n<p>IFRS\u5bfe\u5fdc\u306e\u4f1a\u8a08\u30bd\u30d5\u30c8\u306f\u3001\u6d77\u5916\u306b\u5b50\u4f1a\u793e\u3084\u4e8b\u696d\u4f1a\u793e\u306e\u3042\u308b\u4f01\u696d\u3084\u30b0\u30ed\u30fc\u30d0\u30eb\u30d3\u30b8\u30cd\u30b9\u3092\u5c55\u958b\u3059\u308b\u4f01\u696d\u3092\u4e2d\u5fc3\u306b\u30cb\u30fc\u30ba\u304c\u3042\u308a\u307e\u3059\u3002<span style=\"background-color: #ffff99;\"><b>IFRS\u5bfe\u5fdc\u306e\u4f1a\u8a08\u30bd\u30d5\u30c8\u3092\u30b0\u30eb\u30fc\u30d7\u306b\u5c0e\u5165\u3059\u308b\u3053\u3068\u3067\u3001\u6d77\u5916\u306b\u62e0\u70b9\u304c\u3042\u308b\u8907\u6570\u306e\u30b0\u30eb\u30fc\u30d7\u5185\u4f01\u696d\u3068\u306e\u60c5\u5831\u7d71\u5408\u304c\u5bb9\u6613\u306b\u306a\u308b\u305f\u3081\u3067\u3059\u3002<\/b><\/span>\u3053\u306e\u3088\u3046\u306b\u3001\u3059\u3067\u306b\u6d77\u5916\u5c55\u958b\u3092\u3057\u3066\u3044\u308b\u4f01\u696d\u306f\u3082\u3061\u308d\u3093\u3001M&amp;A\u306b\u3088\u308b\u6d77\u5916\u4f01\u696d\u306e\u53d6\u5f97\u3084\u6d77\u5916\u5c55\u958b\u3092\u691c\u8a0e\u3057\u3066\u3044\u308b\u4f01\u696d\u306b\u3082\u5411\u3044\u3066\u3044\u307e\u3059\u3002IFRS\u306b\u5bfe\u5fdc\u3059\u308b\u3053\u3068\u3067\u3001\u6d77\u5916\u3067\u6c42\u3081\u3089\u308c\u308b\u8ca1\u52d9\u60c5\u5831\u306e\u63d0\u4f9b\u306b\u5bfe\u5fdc\u3057\u3084\u3059\u304f\u306a\u308b\u305f\u3081\u3067\u3059\u3002<\/p>\n<h3>\u6295\u8cc7\u5bb6\u3084\u91d1\u878d\u6a5f\u95a2\u304b\u3089\u306e\u8a55\u4fa1\u304c\u5411\u4e0a\u3059\u308b<\/h3>\n<p>IFRS\u5bfe\u5fdc\u306e\u4f1a\u8a08\u30bd\u30d5\u30c8\u306e\u5c0e\u5165\u306f\u3001\u6295\u8cc7\u5bb6\u3084\u91d1\u878d\u6a5f\u95a2\u304b\u3089\u306e\u8a55\u4fa1\u5411\u4e0a\u306b\u3082\u5f79\u7acb\u3061\u307e\u3059\u3002<span style=\"background-color: #ffff99;\"><b>IFRS\u306b\u5bfe\u5fdc\u3059\u308b\u3053\u3068\u3067\u3001\u6d77\u5916\u6295\u8cc7\u5bb6\u3084\u6d77\u5916\u306e\u91d1\u878d\u6a5f\u95a2\u5411\u3051\u306b\u65e5\u672c\u57fa\u6e96\u3068\u306e\u9055\u3044\u3092\u8aac\u660e\u3059\u308b\u5fc5\u8981\u304c\u306a\u304f\u306a\u308b\u305f\u3081\u3067\u3059\u3002<\/b><\/span>\u8ca1\u52d9\u72b6\u6cc1\u3092\u8aa4\u89e3\u306a\u304f\u63d0\u4f9b\u3067\u304d\u308b\u3053\u3068\u304b\u3089\u3001\u6d77\u5916\u304b\u3089\u306e<a href=\"https:\/\/biz.moneyforward.com\/establish\/basic\/44\/\" data-internallinksmanager029f6b8e52c=\"491\" title=\"\u8cc7\u91d1\u8abf\u9054\">\u8cc7\u91d1\u8abf\u9054<\/a>\u306b\u30d7\u30e9\u30b9\u306b\u306a\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<h2>IFRS\u5bfe\u5fdc\u306e\u4f1a\u8a08\u30bd\u30d5\u30c8\u306e\u9078\u3073\u65b9<\/h2>\n<p>IFRS\u5bfe\u5fdc\u306e\u4f1a\u8a08\u30bd\u30d5\u30c8\u306f\u3069\u306e\u3088\u3046\u306b\u9078\u3076\u3079\u304d\u304b\u3001\u9078\u5b9a\u306e\u30dd\u30a4\u30f3\u30c8\u3092\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/p>\n<h3>IFRS\u306b\u6e96\u62e0\u3057\u305f\u8ca1\u52d9\u8af8\u8868\u3092\u4f5c\u6210\u3067\u304d\u308b\u304b<\/h3>\n<p>IFRS\u5bfe\u5fdc\u306e\u4f1a\u8a08\u30bd\u30d5\u30c8\u3092\u5c0e\u5165\u3059\u308b\u76ee\u7684\u306f\u3001IFRS\u306b\u6e96\u62e0\u3057\u305f\u8ca1\u52d9\u8af8\u8868\u3092\u958b\u793a\u3067\u304d\u308b\u3088\u3046\u306b\u3059\u308b\u3053\u3068\u3067\u3059\u3002\u305d\u306e\u305f\u3081\u3001<span style=\"background-color: #ffff99;\"><b>\u4f1a\u8a08\u51e6\u7406\u304cIFRS\u306b\u5bfe\u5fdc\u3057\u3066\u3044\u308b\u3060\u3051\u3067\u306a\u304f\u3001\u5c11\u306a\u304f\u3068\u3082IFRS\u306e\u8ca1\u52d9\u8af8\u8868\u3092\u4f5c\u6210\u3067\u304d\u308b\u6a5f\u80fd\u304c\u3042\u308b\u3053\u3068\u304c\u6c42\u3081\u3089\u308c\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u306a\u304a\u3001\u65e5\u672c\u4f01\u696d\u306e\u5834\u5408\u3001\u500b\u5225\u306e\u8ca1\u52d9\u8af8\u8868\u306b\u3064\u3044\u3066\u306f\u65e5\u672c\u57fa\u6e96\u306b\u6e96\u62e0\u3057\u3066\u3044\u308b\u3053\u3068\u304c\u5fc5\u8981\u3067\u3059\u3002<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>\u3092\u65e5\u672c\u57fa\u6e96\u3068IFRS\u306e2\u3064\u306e\u65b9\u6cd5\u3067\u4f5c\u6210\u3057\u305f\u3044\u5834\u5408\u306f\u3001\u8907\u6570\u306e\u4f1a\u8a08\u57fa\u6e96\u3067\u8ca1\u52d9\u8af8\u8868\u3092\u4f5c\u6210\u3067\u304d\u308b\u6a5f\u80fd\u304c\u5099\u308f\u3063\u3066\u3044\u308b\u4f1a\u8a08\u30bd\u30d5\u30c8\u304c\u4fbf\u5229\u3067\u3059\u3002<\/p>\n<h3>\u30b0\u30eb\u30fc\u30d7\u4f01\u696d\u306e\u9023\u7d50\u6c7a\u7b97\u306b\u5bfe\u5fdc\u3057\u3066\u3044\u308b\u304b<\/h3>\n<p>\u65e5\u672c\u3067IFRS\u306e\u9069\u7528\u304c\u8a8d\u3081\u3089\u308c\u3066\u3044\u308b\u306e\u306f\u3001\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u3067\u3059\u3002\u500b\u5225\u8ca1\u52d9\u8af8\u8868\u306f\u65e5\u672c\u57fa\u6e96\u3067\u306e\u4f5c\u6210\u304c\u6c42\u3081\u3089\u308c\u308b\u3053\u3068\u304b\u3089\u3001IFRS\u306b\u5bfe\u5fdc\u3057\u305f\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u306e\u4f5c\u6210\u65b9\u6cd5\u3068\u3057\u3066\u306f2\u30d1\u30bf\u30fc\u30f3\u8003\u3048\u3089\u308c\u307e\u3059\u3002<\/p>\n<p>1\u3064\u306f\u3001\u89aa\u4f1a\u793e\u304c\u5404\u9023\u7d50\u4f1a\u793e\u304b\u3089\u96c6\u3081\u305f\u500b\u5225\u8ca1\u52d9\u8af8\u8868\u3092\u7d44\u307f\u66ff\u3048\u3066\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u3092\u4f5c\u6210\u3059\u308b\u65b9\u6cd5\u3067\u3059\u3002\u3082\u30461\u3064\u306e\u30d1\u30bf\u30fc\u30f3\u3068\u3057\u3066\u3001\u5404\u9023\u7d50\u4f1a\u793e\u304c\u305d\u308c\u305e\u308cIFRS\u3068\u81ea\u56fd\u57fa\u6e96\u306e\u500b\u5225\u8ca1\u52d9\u8af8\u8868\u3092\u4f5c\u6210\u3059\u308b\u65b9\u6cd5\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p><span style=\"background-color: #ffff99;\"><b>\u3044\u305a\u308c\u306e\u65b9\u6cd5\u3092\u63a1\u7528\u3059\u308b\u306b\u305b\u3088\u3001\u30b0\u30eb\u30fc\u30d7\u4f01\u696d\u306e<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/329\/\" data-internallinksmanager029f6b8e52c=\"437\" title=\"\u9023\u7d50\u6c7a\u7b97\">\u9023\u7d50\u6c7a\u7b97<\/a>\u306b\u5bfe\u5fdc\u3057\u305f\u4f1a\u8a08\u30bd\u30d5\u30c8\u3092\u5c0e\u5165\u3059\u308b\u3053\u3068\u3067\u3001\u8ca1\u52d9\u8af8\u8868\u3092\u9023\u7d50\u3055\u305b\u308b\u52b4\u529b\u3092\u524a\u6e1b\u3067\u304d\u307e\u3059\u3002<\/b><\/span><\/p>\n<h3>\u81ea\u52d5\u4ed5\u8a33\u3084\u30c7\u30fc\u30bf\u9023\u643a\u6a5f\u80fd\u304c\u3042\u308b\u304b<\/h3>\n<p>IFRS\u3068\u65e5\u672c\u306e\u4f1a\u8a08\u57fa\u6e96\u306f\u3055\u307e\u3056\u307e\u306a\u9762\u3067\u7570\u306a\u308a\u307e\u3059\u3002\u61f8\u5ff5\u3055\u308c\u308b\u306e\u306f\u3001\u4f1a\u8a08\u51e6\u7406\u306e\u5909\u66f4\u304c\u5fc5\u8981\u306b\u306a\u3063\u305f\u308a\u3001\u8ca1\u52d9\u30c7\u30fc\u30bf\u306e\u6574\u7406\u304c\u5fc5\u8981\u306b\u306a\u3063\u305f\u308a\u3001\u624b\u9593\u304c\u304b\u304b\u308b\u3053\u3068\u3067IFRS\u306e\u5c0e\u5165\u304c\u30b9\u30e0\u30fc\u30ba\u306b\u9032\u307e\u306a\u3044\u3053\u3068\u3067\u3059\u3002<\/p>\n<p><span style=\"background-color: #ffff99;\"><b>IFRS\u306e\u5c0e\u5165\u306e\u624b\u9593\u3092\u5c11\u3057\u3067\u3082\u8efd\u6e1b\u3059\u308b\u305f\u3081\u306b\u3001\u65e5\u3005\u306e\u696d\u52d9\u30d7\u30ed\u30bb\u30b9\u306e\u8ca0\u62c5\u3092\u8efd\u6e1b\u3067\u304d\u308bIFRS\u5bfe\u5fdc\u306e\u4f1a\u8a08\u30bd\u30d5\u30c8\u306e\u5c0e\u5165\u304c\u5f79\u7acb\u3061\u307e\u3059\u3002<\/b><\/span>\u4f8b\u3048\u3070\u3001\u81ea\u52d5\u4ed5\u8a33\u3084\u30c7\u30fc\u30bf\u9023\u643a\u6a5f\u80fd\u306b\u3088\u308a\u81ea\u52d5\u3067\u60c5\u5831\u3092\u53d6\u5f97\u3067\u304d\u308b\u6a5f\u80fd\u304c\u3042\u308b\u4f1a\u8a08\u30bd\u30d5\u30c8\u3067\u3059\u3002<\/p>\n<h3>\u81ea\u793e\u306b\u5408\u3063\u305f\u6599\u91d1\u30d7\u30e9\u30f3\u304c\u3042\u308b\u304b<\/h3>\n<p>IFRS\u306e\u4f1a\u8a08\u30bd\u30d5\u30c8\u306e\u6599\u91d1\u4f53\u7cfb\u306f\u3001\u30b5\u30fc\u30d3\u30b9\u306b\u3088\u3063\u3066\u7570\u306a\u308a\u307e\u3059\u3002\u6599\u91d1\u4f53\u7cfb\u3092\u660e\u793a\u305b\u305a\u3001\u8981\u76f8\u8ac7\u3068\u3057\u3066\u3044\u308b\u30b5\u30fc\u30d3\u30b9\u3082\u3042\u308a\u307e\u3059\u3002\u30af\u30e9\u30a6\u30c9\u578b\u30b5\u30fc\u30d3\u30b9\u306e\u5834\u5408\u3001\u6708\u984d\u8ab2\u91d1\u5236\u304c\u4e00\u822c\u7684\u3067\u3059\u3002\u307e\u305f\u3001\u8907\u6570\u306e\u6599\u91d1\u30d7\u30e9\u30f3\u3092\u8a2d\u3051\u3066\u3044\u308b\u30b5\u30fc\u30d3\u30b9\u306f\u3001\u4f01\u696d\u306e\u898f\u6a21\u306b\u5fdc\u3058\u305f\u30d7\u30e9\u30f3\u3092\u63d0\u4f9b\u3057\u3066\u3044\u308b\u3053\u3068\u3082\u3042\u308a\u307e\u3059\u3002<span style=\"background-color: #ffff99;\"><b>\u4f01\u696d\u306e\u898f\u6a21\u3084\u5229\u7528\u3067\u304d\u308b\u6a5f\u80fd\u3082\u52a0\u5473\u3057\u3066\u3001\u81ea\u793e\u306b\u9069\u3057\u305f\u6599\u91d1\u30d7\u30e9\u30f3\u304c\u9078\u629e\u3067\u304d\u308b\u4f1a\u8a08\u30bd\u30d5\u30c8\u304c\u304a\u3059\u3059\u3081\u3067\u3059\u3002<\/b><\/span><\/p>\n<h2>IFRS\u5bfe\u5fdc\u306e\u4f1a\u8a08\u30bd\u30d5\u30c8\u3092\u5c0e\u5165\u3059\u308b\u3068\u304d\u306e\u6ce8\u610f\u70b9<\/h2>\n<p>IFRS\u306b\u5bfe\u5fdc\u3057\u305f\u4f1a\u8a08\u30bd\u30d5\u30c8\u3092\u5c0e\u5165\u3059\u308b\u969b\u306b\u6ce8\u610f\u3057\u3066\u304a\u304d\u305f\u3044\u30dd\u30a4\u30f3\u30c8\u3092\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/p>\n<h3>IFRS\u306e\u79fb\u884c\u30b9\u30b1\u30b8\u30e5\u30fc\u30eb\u3092\u78ba\u8a8d\u3059\u308b<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u4e00\u822c\u7684\u306b\u3001IFRS\u5bfe\u5fdc\u306e\u4f1a\u8a08\u30bd\u30d5\u30c8\u306e\u5c0e\u5165\u306f\u3001\u4e0b\u8a18\u306e\u624b\u9806\u306b\u3088\u308a\u884c\u3044\u307e\u3059\u3002<\/b><\/span><\/p>\n<div class=\"summary-box\">\n<ol class=\"summary-box__list summary-box__list--number\">\n<li>\u65e5\u672c\u57fa\u6e96\u3068IFRS\u306e\u9055\u3044\u3092\u628a\u63e1\u3059\u308b<\/li>\n<li>\u30b0\u30eb\u30fc\u30d7\u5404\u793e\u306e<a href=\"https:\/\/biz.moneyforward.com\/words\/1981\/\" data-internallinksmanager029f6b8e52c=\"301\" title=\"\u4f1a\u8a08\u65b9\u91dd\">\u4f1a\u8a08\u65b9\u91dd<\/a>\u3092\u78ba\u8a8d\u3059\u308b<\/li>\n<li>IFRS\u306b\u5bfe\u5fdc\u3059\u308b\u4eba\u6750\u3092\u78ba\u4fdd\u30fb\u80b2\u6210\u3059\u308b<\/li>\n<li>IFRS\u5c0e\u5165\u306b\u3068\u3082\u306a\u3046\u5f71\u97ff\u5ea6\u8abf\u67fb\u3092\u5b9f\u65bd\u3059\u308b<\/li>\n<li>\u5c0e\u5165\u306e\u305f\u3081\u306e\u30ed\u30fc\u30c9\u30de\u30c3\u30d7\u3092\u4f5c\u6210\u3059\u308b<\/li>\n<li>\u4f1a\u8a08\u65b9\u91dd\u3092\u6c7a\u5b9a\u3059\u308b<\/li>\n<li><a href=\"https:\/\/biz.moneyforward.com\/ipo\/basic\/854\/\" data-internallinksmanager029f6b8e52c=\"397\" title=\"\u5185\u90e8\u7d71\u5236\">\u5185\u90e8\u7d71\u5236<\/a>\u3092\u6574\u5099\u3059\u308b<\/li>\n<li>IFRS\u5bfe\u5fdc\u306e\u4f1a\u8a08\u30bd\u30d5\u30c8\u3092\u5c0e\u5165\u3059\u308b<\/li>\n<\/ol>\n<\/div>\n<p>IFRS\u306b\u5bfe\u5fdc\u3057\u305f\u8ca1\u52d9\u8af8\u8868\u3092\u4f5c\u6210\u3059\u308b\u3068\u3044\u3046\u3053\u3068\u306f\u3001\u696d\u52d9\u30d7\u30ed\u30bb\u30b9\u306a\u3069\u306b\u3082\u5927\u5e45\u306a\u5909\u66f4\u304c\u751f\u3058\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u3068\u3044\u3046\u3053\u3068\u3067\u3059\u3002\u5c0e\u5165\u306e\u524d\u306b\u3001\u4eba\u6750\u306e\u78ba\u4fdd\u3084\u5c0e\u5165\u306b\u3088\u308b\u5f71\u97ff\u5ea6\u5408\u3044\u3092\u78ba\u8a8d\u3057\u3066\u304a\u304f\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002\u79fb\u884c\u30b9\u30b1\u30b8\u30e5\u30fc\u30eb\u306b\u3064\u3044\u3066\u306f\u3001\u3053\u306e\u3088\u3046\u306a\u4e88\u5099\u8abf\u67fb\u3082\u542b\u3081\u305f\u671f\u9593\u306e\u8a2d\u5b9a\u3092\u884c\u3044\u307e\u3059\u3002\u307e\u305f\u3001\u5c0e\u5165\u306b\u3088\u308a\u3055\u307e\u3056\u307e\u306a\u5909\u66f4\u304c\u751f\u3058\u308b\u305f\u3081\u3001\u305d\u308c\u306b\u3088\u3063\u3066\u8d77\u3053\u308b\u554f\u984c\u3084\u554f\u984c\u306e\u89e3\u6c7a\u3092\u8003\u616e\u3057\u3066\u79fb\u884c\u30b9\u30b1\u30b8\u30e5\u30fc\u30eb\u3092\u7d44\u3080\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<h3>IFRS\u306b\u5bfe\u5fdc\u3059\u308b\u305f\u3081\u306e\u793e\u5185\u4f53\u5236\u3092\u6574\u5099\u3059\u308b<\/h3>\n<p>IFRS\u306b\u5bfe\u5fdc\u3059\u308b\u306b\u306f\u3001\u62c5\u5f53\u8005\u306e\u80b2\u6210\u3084\u4eba\u6750\u306e\u78ba\u4fdd\u3001\u30b7\u30b9\u30c6\u30e0\u306e\u5c0e\u5165\u4ee5\u5916\u306b\u3082\u3055\u307e\u3056\u307e\u306a\u8ab2\u984c\u304c\u3042\u308a\u307e\u3059\u3002<span style=\"background-color: #ffff99;\"><b>IFRS\u3078\u306e\u5bfe\u5fdc\u306b\u3088\u308a<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/44717\/\" data-internallinksmanager029f6b8e52c=\"268\" title=\"\u52d8\u5b9a\u79d1\u76ee\">\u52d8\u5b9a\u79d1\u76ee<\/a>\u306e\u4f53\u7cfb\u3084\u6570\u5024\u306a\u3069\u306b\u3082\u5909\u5316\u304c\u751f\u3058\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u305f\u3081\u3001\u5fc5\u8981\u306b\u5fdc\u3058\u3066\u5185\u90e8\u7d71\u5236\u306a\u3069\u306e\u898b\u76f4\u3057\u3082\u6c42\u3081\u3089\u308c\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u4f8b\u3048\u3070\u3001\u6c7a\u7b97\u4f53\u5236\u306e\u6574\u5099\u3084\u9032\u6357\u7ba1\u7406\u306e\u6574\u5099\u3001\u696d\u52d9\u30d5\u30ed\u30fc\u306e\u3088\u3046\u306a\u5185\u90e8\u7d71\u5236\u306e\u6587\u66f8\u306e\u898b\u76f4\u3057\u304c\u5fc5\u8981\u3067\u3059\u3002IFRS\u306e\u5f71\u97ff\u3082\u8003\u616e\u3057\u3001\u4e88\u7b97\u7ba1\u7406\u306a\u3069\u306e\u4ed5\u7d44\u307f\u3082\u9069\u5b9c\u5909\u66f4\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<h3>\u4f1a\u8a08\u30bd\u30d5\u30c8\u306e\u5c0e\u5165\u30b3\u30b9\u30c8\u3068\u8cbb\u7528\u5bfe\u52b9\u679c\u3092\u691c\u8a0e\u3059\u308b<\/h3>\n<p>IFRS\u306b\u5bfe\u5fdc\u3059\u308b\u3053\u3068\u306b\u3088\u308b\u30c7\u30e1\u30ea\u30c3\u30c8\u3068\u3057\u3066\u6319\u3052\u3089\u308c\u308b\u306e\u304c\u3001\u5c0e\u5165\u30b3\u30b9\u30c8\u3067\u3059\u3002IFRS\u306b\u5bfe\u5fdc\u3059\u308b\u3068\u3044\u3046\u3053\u3068\u306f\u3001\u65e5\u672c\u57fa\u6e96\u3068\u306f\u7570\u306a\u308b\u4f1a\u8a08\u57fa\u6e96\u3092\u628a\u63e1\u3057\u3066\u9069\u5207\u306b\u5bfe\u51e6\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3068\u3044\u3046\u3053\u3068\u3067\u3059\u3002<\/p>\n<p><span 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