{"id":80941,"date":"2025-03-31T10:25:03","date_gmt":"2025-03-31T01:25:03","guid":{"rendered":"https:\/\/biz.moneyforward.com\/accounting\/basic\/?p=80941"},"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-2-2","status":"publish","type":"post","link":"https:\/\/biz.moneyforward.com\/accounting\/basic\/80941\/","title":{"rendered":"IFRS\uff08\u56fd\u969b\u4f1a\u8a08\u57fa\u6e96\uff09\u3068JGAAP\uff08\u65e5\u672c\u4f1a\u8a08\u57fa\u6e96\uff09\u306e\u9055\u3044\u306f\uff1f\u5177\u4f53\u4f8b\u3067\u308f\u304b\u308a\u3084\u3059\u304f\u89e3\u8aac"},"content":{"rendered":"<p><a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/75\/\" data-internallinksmanager029f6b8e52c=\"441\" title=\"IFRS\">IFRS<\/a>\u3068JGAAP\u306e\u9055\u3044\u306f\u3001\u4f01\u696d\u306e\u8ca1\u52d9\u5831\u544a\u306b\u304a\u3051\u308b\u58f2\u4e0a\u3084<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/173\/\" data-internallinksmanager029f6b8e52c=\"224\" title=\"\u8cb8\u501f\u5bfe\u7167\u8868\">\u8cb8\u501f\u5bfe\u7167\u8868<\/a>\u306e\u8868\u793a\u65b9\u6cd5\u306a\u3069\u304c\u6319\u3052\u3089\u308c\u307e\u3059\u3002\u3053\u306e\u8a18\u4e8b\u3067\u306f\u3001\u53ce\u76ca\u8a8d\u8b58\u3084<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/38796\/\" data-internallinksmanager029f6b8e52c=\"250\" title=\"\u55b6\u696d\u5229\u76ca\">\u55b6\u696d\u5229\u76ca<\/a>\u306a\u3069\u306e\u5177\u4f53\u4f8b\u3092\u4ea4\u3048\u306a\u304c\u3089\u3001IFRS\u3068JGAAP\u306e\u9055\u3044\u3092\u308f\u304b\u308a\u3084\u3059\u304f\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<div id=\"post-below-intro\"><\/div><h2>IFRS\uff08\u56fd\u969b\u4f1a\u8a08\u57fa\u6e96\uff09\u3068\u306f<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>IFRS\uff08International Financial Reporting Standards\uff1a<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>\uff09\u3068\u306f\u3001\u56fd\u969b\u7684\u306b\u7d71\u4e00\u3055\u308c\u305f\u4f1a\u8a08\u57fa\u6e96\u3092\u6307\u3057\u307e\u3059\u3002<\/b><\/span>\u4f01\u696d\u306e\u8ca1\u52d9\u72b6\u614b\u3084<a href=\"https:\/\/biz.moneyforward.com\/words\/1296\/\" data-internallinksmanager029f6b8e52c=\"305\" title=\"\u7d4c\u55b6\u6210\u7e3e\">\u7d4c\u55b6\u6210\u7e3e<\/a>\u3092\u3001\u4e16\u754c\u5171\u901a\u306e\u30eb\u30fc\u30eb\u3067\u308f\u304b\u308a\u3084\u3059\u304f\u5831\u544a\u3059\u308b\u3053\u3068\u3092\u76ee\u7684\u3068\u3057\u3066\u304a\u308a\u3001IASB\uff08\u56fd\u969b\u4f1a\u8a08\u57fa\u6e96\u5be9\u8b70\u4f1a\uff09\u304c\u7b56\u5b9a\u30fb\u516c\u8868\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u4e16\u754c\u4e2d\u306e\u6295\u8cc7\u5bb6\u3078\u306e\u60c5\u5831\u516c\u958b\u3092\u5186\u6ed1\u306b\u3059\u308b\u305f\u3081\u3001\u591a\u304f\u306e\u56fd\u3084\u5730\u57df\u3067\u5c0e\u5165\u304c\u9032\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002\u65e5\u672c\u3067\u3082\u4efb\u610f\u9069\u7528\u304c\u8a8d\u3081\u3089\u308c\u3066\u304a\u308a\u3001\u4e0a\u5834\u4f01\u696d\u3092\u4e2d\u5fc3\u306b\u5c0e\u5165\u4e8b\u4f8b\u304c\u5897\u52a0\u50be\u5411\u306b\u3042\u308a\u307e\u3059\u3002<\/p>\n<h2>JGAAP\uff08\u65e5\u672c\u4f1a\u8a08\u57fa\u6e96\uff09\u3068\u306f<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>JGAAP\uff08Japanese Generally Accepted Accounting Principles\uff1a\u65e5\u672c\u4f1a\u8a08\u57fa\u6e96\uff09\u3068\u306f\u3001\u65e5\u672c\u56fd\u5185\u3067\u9069\u7528\u3055\u308c\u308b\u4f1a\u8a08\u57fa\u6e96\u306e\u7dcf\u79f0\u3067\u3059\u3002<\/b><\/span><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>\u3084\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u306a\u3069\u3001\u8907\u6570\u306e\u6307\u91dd\u3084\u6cd5\u4ee4\u306b\u3088\u3063\u3066\u69cb\u6210\u3055\u308c\u3066\u304a\u308a\u3001\u4e3b\u306b\u91d1\u878d\u5e81\u3084<a href=\"https:\/\/biz.moneyforward.com\/words\/1158\/\" data-internallinksmanager029f6b8e52c=\"9\" title=\"\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u59d4\u54e1\u4f1a\">\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u59d4\u54e1\u4f1a<\/a>\uff08ASBJ\uff09\u306a\u3069\u304c\u6574\u5099\u3092\u884c\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u65e5\u672c\u7279\u6709\u306e\u6163\u7fd2\u3084\u6cd5\u4f53\u7cfb\u306b\u5408\u308f\u305b\u3066\u8a2d\u8a08\u3055\u308c\u3066\u304a\u308a\u3001\u56fd\u5185\u4f01\u696d\u306b\u3068\u3063\u3066\u306f\u99b4\u67d3\u307f\u306e\u3042\u308b\u4f1a\u8a08\u51e6\u7406\u3092\u884c\u3044\u3084\u3059\u3044\u70b9\u304c\u7279\u5fb4\u3067\u3059\u3002<\/p>\n<h2>IFRS\u3068JGAAP\u306e\u57fa\u672c\u7684\u306a\u9055\u3044<\/h2>\n<p>IFRS\u3068JGAAP\u306e\u6700\u5927\u306e\u9055\u3044\u306f\u3001\u56fd\u969b\u6a19\u6e96\u3092\u91cd\u8996\u3059\u308b\u304b\u3001\u65e5\u672c\u56fd\u5185\u306e\u5546\u6163\u884c\u3084\u6cd5\u4ee4\u306b\u5408\u308f\u305b\u308b\u304b\u3068\u3044\u3046\u70b9\u306b\u3042\u308a\u307e\u3059\u3002\u3055\u3089\u306b\u3001\u4f1a\u8a08\u51e6\u7406\u306b\u304a\u3051\u308b\u300c\u539f\u5247\u4e3b\u7fa9\u300d\u3068\u300c\u7d30\u5247\u4e3b\u7fa9\u300d\u306e\u8003\u3048\u65b9\u3082\u5927\u304d\u304f\u7570\u306a\u308a\u307e\u3059\u3002<\/p>\n<h3>\u539f\u5247\u4e3b\u7fa9\u3068\u7d30\u5247\u4e3b\u7fa9\u306e\u9055\u3044<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>IFRS\u306f\u5e83\u7bc4\u306a\u539f\u5247\u306e\u3082\u3068\u3067\u4f01\u696d\u304c\u5b9f\u8cea\u7684\u306b\u91cd\u8981\u3068\u8003\u3048\u308b\u60c5\u5831\u3092\u958b\u793a\u3059\u308b\u300c\u539f\u5247\u4e3b\u7fa9\u300d\u3092\u63a1\u7528\u3057\u3066\u3044\u307e\u3059\u3002<\/b><\/span>\u4f8b\u3048\u3070\u3001\u58f2\u4e0a\u3084\u640d\u76ca\u8a08\u7b97\u306e\u57fa\u6e96\u304c\u5305\u62ec\u7684\u306b\u793a\u3055\u308c\u3001\u5177\u4f53\u7684\u306a\u5224\u65ad\u306f\u4f01\u696d\u306b\u59d4\u306d\u3089\u308c\u308b\u3053\u3068\u304c\u591a\u3044\u3067\u3059\u3002<\/p>\n<p><strong>\u4e00\u65b9\u3001JGAAP\u306f\u8a73\u7d30\u306a\u4f1a\u8a08\u51e6\u7406\u624b\u7d9a\u304d\u306e\u898f\u5b9a\u306b\u57fa\u3065\u304f\u300c\u7d30\u5247\u4e3b\u7fa9\u300d\u304c\u63a1\u7528\u3055\u308c\u3066\u304a\u308a\u3001\u51e6\u7406\u304c\u308f\u304b\u308a\u3084\u3059\u3044\u53cd\u9762\u3001\u67d4\u8edf\u6027\u306b\u6b20\u3051\u308b\u5834\u5408\u3082\u3042\u308a\u307e\u3059\u3002<\/strong>\u4f01\u696d\u306e\u72b6\u6cc1\u306b\u5408\u308f\u305b\u3066\u3069\u3061\u3089\u3092\u9078\u3076\u304b\u306f\u3001\u7d4c\u55b6\u65b9\u91dd\u3084\u30b9\u30c6\u30fc\u30af\u30db\u30eb\u30c0\u30fc\u306e\u30cb\u30fc\u30ba\u306b\u3088\u3063\u3066\u7570\u306a\u308a\u307e\u3059\u3002<\/p>\n<h2>IFRS\u3068JGAAP\u306e\u4f1a\u8a08\u51e6\u7406\u306e\u9055\u3044<\/h2>\n<p>IFRS\u3068JGAAP\u3067\u306f\u3001\u5177\u4f53\u7684\u306a\u4f1a\u8a08\u51e6\u7406\u3084\u8868\u793a\u65b9\u6cd5\u3082\u7570\u306a\u308a\u307e\u3059\u3002\u3053\u3053\u3067\u306f\u3001\u53ce\u76ca\u8a8d\u8b58\u3084\u55b6\u696d\u5229\u76ca\u306e\u7b97\u5b9a\u65b9\u6cd5\u306a\u3069\u3001\u4e3b\u8981\u306a\u9805\u76ee\u3054\u3068\u306b\u9055\u3044\u3092\u6574\u7406\u3057\u3066\u3054\u8aac\u660e\u3057\u307e\u3059\u3002<\/p>\n<h3>\u53ce\u76ca\u8a8d\u8b58\u57fa\u6e96\uff08\u58f2\u4e0a\u8a08\u4e0a\u57fa\u6e96\uff09\u306e\u9055\u3044<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>IFRS\u3067\u306f\u3001\u539f\u5247\u3068\u3057\u3066\u300c\u9867\u5ba2\u3068\u306e\u5951\u7d04\u304b\u3089\u5f97\u3089\u308c\u308b\u5c65\u884c\u7fa9\u52d9\u3092\u6e80\u305f\u3057\u305f\u6642\u70b9\u300d\u3067\u53ce\u76ca\u3092\u8a8d\u8b58\u3057\u307e\u3059\u3002<\/b><\/span>\u305d\u306e\u305f\u3081\u3001\u6210\u679c\u7269\u306e\u5f15\u304d\u6e21\u3057\u3084\u30b5\u30fc\u30d3\u30b9\u63d0\u4f9b\u306e\u9032\u6357\u5ea6\u306a\u3069\u3092\u7dcf\u5408\u7684\u306b\u5224\u65ad\u3059\u308b\u3053\u3068\u304c\u6c42\u3081\u3089\u308c\u307e\u3059\u3002<\/p>\n<p>\u4e00\u65b9\u3001\u65e5\u672c\u306e\u5834\u5408\u3082\u53ce\u76ca\u8a8d\u8b58\u4f1a\u8a08\u57fa\u6e96\u304c\u65e2\u306b\u9069\u7528\u3055\u308c\u3066\u304a\u308a\u3001\u5b8c\u6210\u57fa\u6e96\u3084\u90e8\u5206\u5b8c\u6210\u57fa\u6e96\u3068\u3044\u3046\u3082\u306e\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u73fe\u5728\u306f\u671f\u9593\u304c\u3054\u304f\u77ed\u3044\u5de5\u4e8b\u5951\u7d04\u306b\u3064\u3044\u3066\u306f\u5b8c\u5168\u306b\u5c65\u884c\u7fa9\u52d9\u3092\u5145\u8db3\u3057\u305f\u6642\u70b9\u3067\u53ce\u76ca\u3092\u8a8d\u8b58\u3057\u307e\u3059\u3002\u4e00\u65b9\u3001\u4e00\u5b9a\u306e\u671f\u9593\u306b\u308f\u305f\u308a\u5145\u8db3\u3055\u308c\u308b\u5c65\u884c\u7fa9\u52d9\u306b\u3064\u3044\u3066\u3001\u5c65\u884c\u7fa9\u52d9\u306e\u5145\u8db3\u306b\u4fc2\u308b\u9032\u6357\u5ea6\u3092\u5408\u7406\u7684\u306b\u898b\u7a4d\u3082\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u5834\u5408\u306f\u3001\u305d\u306e\u9032\u6357\u5ea6\u306b\u57fa\u3065\u304d\u3001\u53ce\u76ca\u3092\u4e00\u5b9a\u306e\u671f\u9593\u306b\u308f\u305f\u308a\u8a8d\u8b58\u3059\u308b\u306e\u304c\u539f\u5247\u3067\u3059\u3002<\/p>\n<p>\u306a\u304a\u3001\u4e00\u5b9a\u306e\u671f\u9593\u306b\u308f\u305f\u308a\u5145\u8db3\u3055\u308c\u308b\u5c65\u884c\u7fa9\u52d9\u306b\u3064\u3044\u3066\u3001\u9032\u6357\u5ea6\u3092\u5408\u7406\u7684\u306b\u898b\u7a4d\u3082\u308b\u3053\u3068\u304c\u3067\u304d\u306a\u3044\u3082\u306e\u306e\u3001\u5f53\u8a72\u5c65\u884c\u7fa9\u52d9\u3092\u5145\u8db3\u3059\u308b\u969b\u306b\u767a\u751f\u3059\u308b\u8cbb\u7528\u3092\u56de\u53ce\u3059\u308b\u3053\u3068\u304c\u898b\u8fbc\u307e\u308c\u308b\u5834\u5408\u306b\u306f\u3001\u5c65\u884c\u7fa9\u52d9\u306e\u5145\u8db3\u306b\u4fc2\u308b\u9032\u6357\u5ea6\u3092\u5408\u7406\u7684\u306b\u898b\u7a4d\u3082\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3068\u304d\u307e\u3067\u3001\u539f\u4fa1\u56de\u53ce\u57fa\u6e96\u306b\u3088\u308a\u51e6\u7406\u3055\u308c\u307e\u3059\u3002<\/p>\n<h3>\u55b6\u696d\u5229\u76ca\u306e\u9055\u3044<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>IFRS\u3067\u306f\u3001\u55b6\u696d\u5229\u76ca\uff08Operating Profit\uff09\u3068\u3044\u3046\u79d1\u76ee\u304c\u5fc5\u305a\u3057\u3082\u898f\u5b9a\u3055\u308c\u3066\u3044\u307e\u305b\u3093\u3002<\/b><\/span>\u4ee3\u308f\u308a\u306b\u3001\u300c\u55b6\u696d\u6d3b\u52d5\u306b\u4f34\u3046\u640d\u76ca\u300d\u3068\u3044\u3063\u305f\u6982\u5ff5\u7684\u306a\u958b\u793a\u304c\u4e2d\u5fc3\u3067\u3001\u5b9f\u969b\u306b\u300c\u55b6\u696d\u5229\u76ca\u300d\u3092<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/21688\/\" data-internallinksmanager029f6b8e52c=\"338\" title=\"\u8ca1\u52d9\u8af8\u8868\">\u8ca1\u52d9\u8af8\u8868<\/a>\u306b\u8868\u793a\u3059\u308b\u304b\u306f\u5404\u4f01\u696d\u306e\u5224\u65ad\u306b\u4efb\u3055\u308c\u308b\u30b1\u30fc\u30b9\u304c\u591a\u3044\u3067\u3059\u3002<\/p>\n<p>\u4e00\u65b9\u3001JGAAP\u3067\u306f<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/130\/\" data-internallinksmanager029f6b8e52c=\"210\" title=\"\u640d\u76ca\u8a08\u7b97\u66f8\">\u640d\u76ca\u8a08\u7b97\u66f8<\/a>\u306b\u304a\u3044\u3066\u300c\u55b6\u696d\u5229\u76ca\u300d\u3068\u3044\u3046\u533a\u5206\u304c\u660e\u78ba\u306b\u5b9a\u7fa9\u3055\u308c\u3066\u304a\u308a\u3001\u58f2\u4e0a\u9ad8\u304b\u3089<a href=\"https:\/\/biz.moneyforward.com\/words\/204\/\" data-internallinksmanager029f6b8e52c=\"261\" title=\"\u58f2\u4e0a\u539f\u4fa1\">\u58f2\u4e0a\u539f\u4fa1<\/a>\u3001<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/47911\/\" data-internallinksmanager029f6b8e52c=\"474\" title=\"\u8ca9\u58f2\u8cbb\">\u8ca9\u58f2\u8cbb<\/a>\u53ca\u3073<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/47911\/\" data-internallinksmanager029f6b8e52c=\"145\" title=\"\u4e00\u822c\u7ba1\u7406\u8cbb\">\u4e00\u822c\u7ba1\u7406\u8cbb<\/a>\u3092\u5dee\u3057\u5f15\u3044\u305f\u6307\u6a19\u3068\u3057\u3066\u4e00\u822c\u7684\u306b\u7528\u3044\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<h3>\u6e1b\u640d\u51e6\u7406\u306e\u9055\u3044<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>IFRS\u3067\u306f\u3001\u5c06\u6765\u30ad\u30e3\u30c3\u30b7\u30e5\u30fb\u30d5\u30ed\u30fc\u306e\u56de\u53ce\u53ef\u80fd\u6027\u3092\u5b9a\u671f\u7684\u306b\u8a55\u4fa1\u3057\u3001\u8cc7\u7523\u306e\u5e33\u7c3f\u4fa1\u984d\u304c\u56de\u53ce\u53ef\u80fd\u4fa1\u984d\u3092\u4e0a\u56de\u308b\u5834\u5408\u306b\u306f\u6e1b\u640d\u3092\u8a08\u4e0a\u3057\u307e\u3059\u3002<\/b><\/span>\u307e\u305f\u3001\u6e1b\u640d\u304c\u8a8d\u8b58\u3055\u308c\u305f\u8cc7\u7523\u306e\u56de\u53ce\u53ef\u80fd\u4fa1\u984d\u304c\u56de\u5fa9\u3057\u305f\u5834\u5408\u306b\u306f\u3001\u4e00\u5b9a\u306e\u6761\u4ef6\u4e0b\u3067\u6e1b\u640d\u640d\u5931\u3092\u623b\u3057\u5165\u308c\uff08\u30ea\u30d0\u30fc\u30b5\u30eb\uff09\u3067\u304d\u308b\u4ed5\u7d44\u307f\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u4e00\u65b9\u3001JGAAP\u3067\u306f\u4e00\u5ea6\u6e1b\u640d\u3092\u8a8d\u8b58\u3057\u305f\u8cc7\u7523\u306e\u6e1b\u640d\u640d\u5931\u3092\u623b\u3057\u5165\u308c\u3059\u308b\u3053\u3068\u304c\u7981\u6b62\u3055\u308c\u3066\u3044\u308b\u305f\u3081\u3001IFRS\u306b\u6bd4\u3079\u3066\u56de\u5fa9\u53ef\u80fd\u6027\u304c\u53cd\u6620\u3055\u308c\u306b\u304f\u3044\u3068\u3044\u3046\u7279\u5fb4\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<h3>\u30ea\u30fc\u30b9\u4f1a\u8a08\u306e\u9055\u3044<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>IFRS\uff08IFRS\u7b2c16\u53f7\uff09\u3067\u306f\u3001\u539f\u5247\u3068\u3057\u3066\u30ea\u30fc\u30b9\u5951\u7d04\u306e\u8cc7\u7523\u3068\u8ca0\u50b5\u3092\u3059\u3079\u3066\u8cb8\u501f\u5bfe\u7167\u8868\u306b\u8a08\u4e0a\u3057\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u4e00\u65b9\u3001JGAAP\u3067\u306f\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u30fb<a href=\"https:\/\/biz.moneyforward.com\/words\/1995\/\" data-internallinksmanager029f6b8e52c=\"235\" title=\"\u30ea\u30fc\u30b9\u53d6\u5f15\">\u30ea\u30fc\u30b9\u53d6\u5f15<\/a>\u306f\u8cc7\u7523\u8a08\u4e0a\u304c\u6c42\u3081\u3089\u308c\u307e\u3059\u304c\u3001\u30aa\u30da\u30ec\u30fc\u30c6\u30a3\u30f3\u30b0\u30fb\u30ea\u30fc\u30b9\u306b\u8a72\u5f53\u3059\u308b\u53d6\u5f15\u3067\u306f\u8cc3\u8cb8\u501f\u53d6\u5f15\u3068\u3057\u3066\u51e6\u7406\u3059\u308b\u306e\u304c\u4e00\u822c\u7684\u3067\u3059\u3002\u3053\u306e\u3088\u3046\u306b\u3001\u30ea\u30fc\u30b9\u53d6\u5f15\u306e\u8a8d\u8b58\u57fa\u6e96\u304c\u7570\u306a\u308b\u306e\u3067\u3001\u8cb8\u501f\u5bfe\u7167\u8868\u3068\u640d\u76ca\u8a08\u7b97\u66f8\u306e\u6570\u5024\u306b\u3082\u5f71\u97ff\u304c\u51fa\u307e\u3059\u3002<\/p>\n<h3>\u30d8\u30c3\u30b8\u4f1a\u8a08\u306e\u9055\u3044<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>IFRS\u3067\u306f\u3001\u30d8\u30c3\u30b8\u624b\u6bb5\u3068\u30d8\u30c3\u30b8\u5bfe\u8c61\u3092\u660e\u78ba\u306b\u7279\u5b9a\u3057\u3001\u30d8\u30c3\u30b8\u52b9\u679c\u304c\u9ad8\u3044\u3053\u3068\u3092\u8a3c\u660e\u3067\u304d\u308c\u3070\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>\u3092\u9069\u7528\u3067\u304d\u307e\u3059\u3002<\/b><\/span>\u3055\u3089\u306b\u3001<a href=\"https:\/\/biz.moneyforward.com\/words\/1240\/\" data-internallinksmanager029f6b8e52c=\"23\" title=\"\u30c7\u30ea\u30d0\u30c6\u30a3\u30d6\u53d6\u5f15\">\u30c7\u30ea\u30d0\u30c6\u30a3\u30d6\u53d6\u5f15<\/a>\u306e\u8a55\u4fa1\u3084\u958b\u793a\u306b\u95a2\u3059\u308b\u8981\u4ef6\u304c\u7d30\u304b\u304f\u5b9a\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u4e00\u65b9\u3001JGAAP\u3067\u3082\u540c\u69d8\u306e\u8003\u3048\u65b9\u304c\u3042\u308b\u3082\u306e\u306e\u3001IFRS\u306b\u6bd4\u3079\u308b\u3068\u8a73\u7d30\u306a\u6e2c\u5b9a\u3084\u958b\u793a\u3092\u6c42\u3081\u308b\u30eb\u30fc\u30eb\u304c\u4e00\u90e8\u7570\u306a\u308a\u3001\u4f8b\u3048\u3070\u7e70\u5ef6\u30d8\u30c3\u30b8\u51e6\u7406\u306e\u8981\u4ef6\u3084\u7279\u4f8b\u51e6\u7406\u306a\u3069\u3001\u65e5\u672c\u7279\u6709\u306e\u898f\u5b9a\u304c\u5b58\u5728\u3057\u307e\u3059\u3002<\/p>\n<p>\u53c2\u7167\uff1a<a href=\"https:\/\/www.fsa.go.jp\/cpaaob\/\" target=\"_blank\" rel=\"noopener\">\u4f1a\u8a08\u76e3\u67fb\u4eba\u306e\u76e3\u67fb\u7b49\uff5c\u91d1\u878d\u5e81<\/a><\/p>\n<h3>\u7a0e\u52b9\u679c\u4f1a\u8a08\u306e\u9055\u3044<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>IFRS\u3067\u306f\u3001<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>\u30fb\u8ca0\u50b5\u3092\u8a8d\u8b58\u3059\u308b\u969b\u306b\u3001\u5c06\u6765\u7684\u306a<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/24076\/\" data-internallinksmanager029f6b8e52c=\"333\" title=\"\u8ab2\u7a0e\u6240\u5f97\">\u8ab2\u7a0e\u6240\u5f97<\/a>\u3092\u898b\u8fbc\u307f\u3084\u3059\u3044\u4f01\u696d\u307b\u3069\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u3092\u5927\u304d\u304f\u8a08\u4e0a\u3067\u304d\u308b\u50be\u5411\u306b\u3042\u308a\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>JGAAP\u3067\u3082\u57fa\u672c\u7684\u306a\u8003\u3048\u65b9\u306f\u540c\u69d8\u3067\u3059\u304c\u3001\u8a55\u4fa1\u6027\u5f15\u5f53\u984d\u306e\u8a08\u4e0a\u57fa\u6e96\u304c\u3088\u308a\u53b3\u683c\u3067\u3001\u904e\u53bb\u306e\u640d\u76ca\u5b9f\u7e3e\u306a\u3069\u304b\u3089\u56de\u53ce\u53ef\u80fd\u6027\u3092\u614e\u91cd\u306b\u5224\u65ad\u3059\u308b\u30b1\u30fc\u30b9\u304c\u591a\u3044\u3067\u3059\u3002\u305d\u306e\u305f\u3081\u3001IFRS\u3068JGAAP\u9593\u3067\u7e70\u5ef6\u7a0e\u91d1\u306e\u8a08\u4e0a\u984d\u306b\u5dee\u304c\u751f\u3058\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<h3>M&amp;A\u306e\u9055\u3044<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>IFRS\u3067\u306f\u3001\u4f01\u696d\u7d50\u5408\u306b\u304a\u3044\u3066\u300c\u53d6\u5f97\u6cd5\uff08Purchase Method\uff09\u300d\u3092\u57fa\u672c\u3068\u3057\u3001\u8cb7\u53ce\u3057\u305f\u8cc7\u7523\u30fb\u8ca0\u50b5\u3092\u516c\u6b63\u4fa1\u5024\u3067\u6e2c\u5b9a\u3057\u307e\u3059\u3002<\/b><\/span>\u306e\u308c\u3093\u306e\u511f\u5374\u306f\u884c\u308f\u305a\u3001\u5b9a\u671f\u7684\u306b\u6e1b\u640d\u30c6\u30b9\u30c8\u3092\u5b9f\u65bd\u3059\u308b\u65b9\u91dd\u3092\u3068\u308a\u307e\u3059\u3002<\/p>\n<p>\u4e00\u65b9\u3001JGAAP\u3067\u306f\u306e\u308c\u3093\u3092\u5b9a\u984d\u3067\u511f\u5374\u3059\u308b\u3053\u3068\u304c\u4e00\u822c\u7684\u3067\u3001IFRS\u3068\u306f\u306e\u308c\u3093\u306e\u8a08\u4e0a\u671f\u9593\u3084\u511f\u5374\u30fb\u6e1b\u640d\u306e\u30bf\u30a4\u30df\u30f3\u30b0\u306b\u5dee\u304c\u751f\u3058\u3084\u3059\u3044\u3067\u3059\u3002\u3053\u306e\u9055\u3044\u306b\u3088\u308a\u3001M&amp;A\u5f8c\u306e\u8ca1\u52d9\u8af8\u8868\u4e0a\u306e\u5229\u76ca\u8a08\u4e0a\u30bf\u30a4\u30df\u30f3\u30b0\u3084\u8cc7\u7523\u8a55\u4fa1\u304c\u5909\u308f\u308a\u307e\u3059\u3002<\/p>\n<h2>IFRS\u3068JGAAP\u306e\u8ca1\u52d9\u8af8\u8868\u306e\u9055\u3044<\/h2>\n<p>IFRS\u3068JGAAP\u3067\u306f\u3001\u8ca1\u52d9\u8af8\u8868\u306e\u69cb\u6210\u3084\u79d1\u76ee\u540d\u3001\u8868\u793a\u9806\u5e8f\u306a\u3069\u304c\u7570\u306a\u308a\u307e\u3059\u3002\u7279\u306b\u8cb8\u501f\u5bfe\u7167\u8868\u3084\u640d\u76ca\u8a08\u7b97\u66f8\u3001\u30ad\u30e3\u30c3\u30b7\u30e5\u30fb\u30d5\u30ed\u30fc\u8a08\u7b97\u66f8\u3001<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\u5dee\u304c\u898b\u3089\u308c\u307e\u3059\u3002<\/p>\n<h3>\u8cb8\u501f\u5bfe\u7167\u8868\u306e\u9055\u3044<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>IFRS\u306e\u8cb8\u501f\u5bfe\u7167\u8868\u3067\u306f\u3001<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\u306a\u3069\u306e\u5206\u985e\u3084\u8868\u793a\u9806\u5e8f\u304c\u5404\u4f01\u696d\u306e\u5224\u65ad\u306b\u3088\u308a\u67d4\u8edf\u306b\u884c\u308f\u308c\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002<\/b><\/span>\u4e00\u65b9\u3001JGAAP\u3067\u306f\u300c\u6d41\u52d5\u300d\u300c\u56fa\u5b9a\u300d\u306e\u533a\u5206\u304c\u660e\u78ba\u306b\u793a\u3055\u308c\u3001\u6614\u304b\u3089\u6c7a\u307e\u3063\u305f\u30ec\u30a4\u30a2\u30a6\u30c8\u306b\u6cbf\u3063\u3066\u8868\u793a\u3055\u308c\u308b\u3053\u3068\u304c\u4e00\u822c\u7684\u3067\u3059\u3002<\/p>\n<p>\u307e\u305f\u3001IFRS\u3067\u306f\u518d\u8a55\u4fa1\u30e2\u30c7\u30eb\u306e\u9069\u7528\u306b\u3088\u3063\u3066\u8cc7\u7523\u3092\u6642\u4fa1\u8a55\u4fa1\u3059\u308b\u9078\u629e\u80a2\u304c\u3042\u308b\u4e00\u65b9\u3001JGAAP\u3067\u306f\u57fa\u672c\u7684\u306b\u539f\u4fa1\u30e2\u30c7\u30eb\u3092\u63a1\u7528\u3059\u308b\u305f\u3081\u3001\u540c\u3058\u8cc7\u7523\u3067\u3082\u5e33\u7c3f\u4fa1\u984d\u306b\u5dee\u7570\u304c\u51fa\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<h3>\u640d\u76ca\u8a08\u7b97\u66f8\u306e\u9055\u3044<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>IFRS\u3067\u306f\u300c\u5305\u62ec\u5229\u76ca\u8a08\u7b97\u66f8\u300d\u3068\u3057\u3066\u3001\u7d14\u5229\u76ca\u306b\u542b\u307e\u308c\u306a\u3044\u640d\u76ca\u9805\u76ee\uff08\u305d\u306e\u4ed6\u306e\u5305\u62ec\u5229\u76ca\uff09\u3082\u540c\u6642\u306b\u8868\u793a\u3057\u307e\u3059\u3002<\/b><\/span>\u4e00\u65b9\u3001JGAAP\u3067\u306f\u640d\u76ca\u8a08\u7b97\u66f8\u3068\u5305\u62ec\u5229\u76ca\u8a08\u7b97\u66f8\u3092\u5225\u3005\u306b\u4f5c\u6210\u3059\u308b\u306a\u3069\u3001\u4f01\u696d\u3054\u3068\u306b\u82e5\u5e72\u306e\u9055\u3044\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u307e\u305f\u3001IFRS\u3067\u306f\u300c\u55b6\u696d\u5229\u76ca\u300d\u304c\u5fc5\u9808\u79d1\u76ee\u3067\u306f\u306a\u3044\u306e\u306b\u5bfe\u3057\u3001JGAAP\u3067\u306f\u640d\u76ca\u8a08\u7b97\u66f8\u4e0a\u306b\u304a\u3044\u3066\u55b6\u696d\u5229\u76ca\u304c\u660e\u793a\u3055\u308c\u308b\u306e\u304c\u4e00\u822c\u7684\u3067\u3059\u3002<\/p>\n<h3>\u30ad\u30e3\u30c3\u30b7\u30e5\u30fb\u30d5\u30ed\u30fc\u8a08\u7b97\u66f8\u306e\u9055\u3044<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>IFRS\u3067\u306f\u3001\u30ad\u30e3\u30c3\u30b7\u30e5\u30fb\u30d5\u30ed\u30fc\u3092\u55b6\u696d\u6d3b\u52d5\u30fb\u6295\u8cc7\u6d3b\u52d5\u30fb\u8ca1\u52d9\u6d3b\u52d5\u306e3\u533a\u5206\u306b\u5206\u3051\u3066\u8a08\u4e0a\u3059\u308b\u70b9\u306fJGAAP\u3068\u540c\u69d8\u3067\u3059\u304c\u3001\u5229\u606f\u3084\u914d\u5f53\u91d1\u306e\u53d7\u6255\u306e\u5206\u985e\u304c\u7570\u306a\u308b\u30b1\u30fc\u30b9\u304c\u591a\u3044\u3067\u3059\u3002<\/b><\/span><\/p>\n<p>\u4f8b\u3048\u3070\u3001\u5229\u606f\u306e\u652f\u6255\u3092\u55b6\u696d\u6d3b\u52d5\u3068\u307f\u306a\u3059\u304b\u3001\u8ca1\u52d9\u6d3b\u52d5\u3068\u307f\u306a\u3059\u304b\u306fIFRS\u3067\u306f\u9078\u629e\u53ef\u80fd\u306a\u5834\u5408\u3082\u3042\u308a\u307e\u3059\u304c\u3001JGAAP\u3067\u306f\u539f\u5247\u55b6\u696d\u6d3b\u52d5\u306b\u542b\u3081\u308b\u3068\u3044\u3063\u305f\u898f\u5b9a\u304c\u3042\u308a\u307e\u3059\u3002\u3053\u306e\u9055\u3044\u306b\u3088\u308a\u3001\u55b6\u696dCF\u306a\u3069\u306e\u91d1\u984d\u306b\u5dee\u304c\u51fa\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<h3>\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u306e\u9055\u3044<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>IFRS\u306e\u9023\u7d50\u57fa\u6e96\u306f\u300c\u5b9f\u8cea\u652f\u914d\u57fa\u6e96\u300d\u3092\u91cd\u8996\u3057\u3001\u5b9f\u969b\u306b\u652f\u914d\u529b\u3092\u53ca\u307c\u3059\u304b\u3069\u3046\u304b\u306b\u3088\u3063\u3066\u9023\u7d50\u7bc4\u56f2\u3092\u6c7a\u5b9a\u3057\u3001\u5b50\u4f1a\u793e\u3068\u8a8d\u3081\u3089\u308c\u308b\u4f1a\u793e\u306f\u3059\u3079\u3066\u9023\u7d50\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002<\/b><\/span>\u4e00\u65b9\u3001JGAAP\u3067\u306f\u300c\u904e\u534a\u6570\u6240\u6709\u57fa\u6e96\u300d\u304c\u4e2d\u5fc3\u3067\u3001\u5f62\u5f0f\u7684\u306b\u8b70\u6c7a\u6a29\u306e\u904e\u534a\u6570\u3092\u4fdd\u6709\u3057\u3066\u3044\u308b\u4f01\u696d\u3092\u5b50\u4f1a\u793e\u3068\u3057\u3066\u9023\u7d50\u3059\u308b\u624b\u6cd5\u304c\u4e00\u822c\u7684\u3067\u3059\u3002<\/p>\n<p>\u305d\u306e\u305f\u3081\u3001\u6301\u5206\u6cd5\u9069\u7528\u4f1a\u793e\u3068\u306e\u5883\u754c\u7dda\u304c\u3084\u3084\u7570\u306a\u308a\u3001\u9023\u7d50\u7bc4\u56f2\u304cIFRS\u3068JGAAP\u3067\u5909\u308f\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<h2>JGAAP\u304b\u3089IFRS\u306b\u5909\u66f4\u3059\u308b\u30e1\u30ea\u30c3\u30c8<\/h2>\n<p>JGAAP\u304b\u3089IFRS\u3078\u79fb\u884c\u3059\u308b\u3068\u3001\u6d77\u5916\u6295\u8cc7\u5bb6\u5411\u3051\u306e\u8ca1\u52d9\u5831\u544a\u3092\u7d71\u4e00\u3067\u304d\u308b\u306a\u3069\u3001\u56fd\u969b\u30d3\u30b8\u30cd\u30b9\u306b\u6709\u5229\u306a\u30e1\u30ea\u30c3\u30c8\u304c\u751f\u307e\u308c\u307e\u3059\u3002\u4ee5\u4e0b\u3067\u306f\u4ee3\u8868\u7684\u306a\u30e1\u30ea\u30c3\u30c8\u3092\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/p>\n<h3>\u6d77\u5916\u5411\u3051\u306b\u8ca1\u52d9\u60c5\u5831\u3092\u7d71\u4e00\u3067\u304d\u308b<\/h3>\n<p>IFRS\u306f\u4e16\u754c\u5171\u901a\u306e\u4f1a\u8a08\u8a00\u8a9e\u3068\u3082\u3044\u308f\u308c\u3001\u591a\u304f\u306e\u56fd\u969b\u4f01\u696d\u304c\u63a1\u7528\u3057\u3066\u3044\u307e\u3059\u3002\u3057\u305f\u304c\u3063\u3066\u3001<span style=\"background-color: #ffff99;\"><b>JGAAP\u304b\u3089IFRS\u306b\u5207\u308a\u66ff\u3048\u308b\u3053\u3068\u3067\u3001\u81ea\u793e\u306e\u8ca1\u52d9\u8af8\u8868\u3092\u6d77\u5916\u306e\u6295\u8cc7\u5bb6\u3084\u53d6\u5f15\u5148\u306b\u5bfe\u3057\u3066\u308f\u304b\u308a\u3084\u3059\u304f\u63d0\u793a\u3067\u304d\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u6d77\u5916\u5b50\u4f1a\u793e\u3084\u95a2\u9023\u4f1a\u793e\u3068\u306e\u53d6\u5f15\u8abf\u6574\u3082\u5bb9\u6613\u306b\u306a\u308a\u3001<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/89\/\" data-internallinksmanager029f6b8e52c=\"272\" title=\"\u7ba1\u7406\u4f1a\u8a08\">\u7ba1\u7406\u4f1a\u8a08<\/a>\u3084<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/329\/\" data-internallinksmanager029f6b8e52c=\"437\" title=\"\u9023\u7d50\u6c7a\u7b97\">\u9023\u7d50\u6c7a\u7b97<\/a>\u30d7\u30ed\u30bb\u30b9\u306e\u52b9\u7387\u5316\u306b\u3064\u306a\u304c\u308b\u30b1\u30fc\u30b9\u3082\u591a\u3044\u3067\u3059\u3002\u7d50\u679c\u3068\u3057\u3066\u3001\u30b0\u30ed\u30fc\u30d0\u30eb\u3067\u306e\u4fe1\u7528\u5ea6\u3084\u900f\u660e\u6027\u3092\u9ad8\u3081\u308b\u52b9\u679c\u304c\u671f\u5f85\u3067\u304d\u307e\u3059\u3002<\/p>\n<h3>\u6d77\u5916\u6295\u8cc7\u5bb6\u304b\u3089\u8cc7\u91d1\u8abf\u9054\u3057\u3084\u3059\u304f\u306a\u308b<\/h3>\n<p>IFRS\u3092\u5c0e\u5165\u3059\u308b\u3068\u3001\u6d77\u5916\u306e\u682a\u5f0f\u5e02\u5834\u3084\u6295\u8cc7\u5bb6\u3068\u306e\u30b3\u30df\u30e5\u30cb\u30b1\u30fc\u30b7\u30e7\u30f3\u304c\u3068\u308a\u3084\u3059\u304f\u306a\u308a\u307e\u3059\u3002\u6295\u8cc7\u5bb6\u306fIFRS\u3092\u524d\u63d0\u306b\u4f01\u696d\u306e\u696d\u7e3e\u3092\u6bd4\u8f03\u691c\u8a0e\u3059\u308b\u3053\u3068\u304c\u591a\u304f\u3001\u8ca1\u52d9\u60c5\u5831\u304c\u56fd\u969b\u7684\u306b\u6574\u5408\u6027\u306e\u3042\u308b\u5f62\u5f0f\u3067\u958b\u793a\u3055\u308c\u3066\u3044\u308b\u4f01\u696d\u3092\u8a55\u4fa1\u3057\u3084\u3059\u3044\u304b\u3089\u3067\u3059\u3002<\/p>\n<p>\u7279\u306b\u3001<span style=\"background-color: #ffff99;\"><b>\u6d77\u5916\u304b\u3089\u306e\u5927\u578b\u6295\u8cc7\u3084\u50b5\u5238\u767a\u884c\u306a\u3069\u3092\u691c\u8a0e\u3057\u3066\u3044\u308b\u4f01\u696d\u306b\u3068\u3063\u3066\u3001IFRS\u306e\u63a1\u7528\u306f<a href=\"https:\/\/biz.moneyforward.com\/establish\/basic\/44\/\" data-internallinksmanager029f6b8e52c=\"491\" title=\"\u8cc7\u91d1\u8abf\u9054\">\u8cc7\u91d1\u8abf\u9054<\/a>\u529b\u3092\u5f37\u5316\u3059\u308b\u4e00\u3064\u306e\u624b\u6bb5\u3068\u306a\u308a\u5f97\u307e\u3059\u3002<\/b><\/span><\/p>\n<h3>M&amp;A\u3084\u6d77\u5916\u5c55\u958b\u304c\u3057\u3084\u3059\u304f\u306a\u308b<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>IFRS\u3092\u63a1\u7528\u3057\u3066\u3044\u308b\u3068\u3001\u6d77\u5916\u4f01\u696d\u3068\u306eM&amp;A\u3084<a href=\"https:\/\/biz.moneyforward.com\/words\/2049\/\" data-internallinksmanager029f6b8e52c=\"302\" title=\"\u5408\u5f01\u4e8b\u696d\">\u5408\u5f01\u4e8b\u696d<\/a>\u306a\u3069\u3092\u884c\u3046\u969b\u306b\u3001\u8ca1\u52d9\u8af8\u8868\u306e\u6bd4\u8f03\u3084\u7d71\u5408\u304c\u30b9\u30e0\u30fc\u30ba\u3067\u3059\u3002<\/b><\/span>\u8cb7\u53ce\u5148\u4f01\u696d\u304cIFRS\u30d9\u30fc\u30b9\u3067\u6c7a\u7b97\u3092\u884c\u3063\u3066\u3044\u308b\u5834\u5408\u3001\u306e\u308c\u3093\u3084\u8cc7\u7523\u8ca0\u50b5\u306e\u8a55\u4fa1\u3092\u7d71\u4e00\u7684\u306b\u884c\u3048\u308b\u305f\u3081\u3001\u30b7\u30ca\u30b8\u30fc\u5275\u51fa\u3084\u30ea\u30b9\u30af\u8a55\u4fa1\u3092\u6b63\u78ba\u306b\u884c\u3044\u3084\u3059\u304f\u306a\u308a\u307e\u3059\u3002\u307e\u305f\u3001\u6d77\u5916\u5e02\u5834\u3078\u306e\u4e0a\u5834\u3084\u4e8b\u696d\u62e1\u5927\u6642\u306b\u3082\u3001IFRS\u306b\u6e96\u62e0\u3057\u305f\u8ca1\u52d9\u5831\u544a\u66f8\u3092\u63d0\u793a\u3059\u308b\u3053\u3068\u3067\u3001\u56fd\u969b\u7684\u306a\u4fe1\u7528\u5ea6\u3092\u9ad8\u3081\u308b\u3053\u3068\u304c\u53ef\u80fd\u3067\u3059\u3002<\/p>\n<h2>JGAAP\u304b\u3089IFRS\u306b\u5909\u66f4\u3059\u308b\u30c7\u30e1\u30ea\u30c3\u30c8<\/h2>\n<p>\u4e00\u65b9\u3067\u3001JGAAP\u304b\u3089IFRS\u3078\u79fb\u884c\u3059\u308b\u3053\u3068\u3067\u3001\u4f1a\u8a08\u51e6\u7406\u306e\u898b\u76f4\u3057\u3084\u30b7\u30b9\u30c6\u30e0\u5bfe\u5fdc\u306a\u3069\u3001\u5927\u304d\u306a\u8ca0\u62c5\u304c\u4f34\u3046\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002\u4ee5\u4e0b\u3067\u4ee3\u8868\u7684\u306a\u30c7\u30e1\u30ea\u30c3\u30c8\u3092\u78ba\u8a8d\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3>\u65e5\u672c\u306e\u4f1a\u8a08\u57fa\u6e96\u304b\u3089\u5909\u66f4\u3059\u308b\u624b\u9593\u304c\u304b\u304b\u308b<\/h3>\n<p>IFRS\u3067\u306f\u3001\u539f\u5247\u4e3b\u7fa9\u3092\u30d9\u30fc\u30b9\u3068\u3057\u305f\u67d4\u8edf\u306a\u4f1a\u8a08\u51e6\u7406\u304c\u6c42\u3081\u3089\u308c\u307e\u3059\u3002\u305d\u306e\u305f\u3081\u3001<span style=\"background-color: #ffff99;\"><b>\u4f1a\u8a08\u306e\u898f\u5247\u3092\u518d\u6574\u7406\u3057\u3001\u4f01\u696d\u5185\u3067\u9069\u5207\u306a<a href=\"https:\/\/biz.moneyforward.com\/words\/1981\/\" data-internallinksmanager029f6b8e52c=\"301\" title=\"\u4f1a\u8a08\u65b9\u91dd\">\u4f1a\u8a08\u65b9\u91dd<\/a>\u3092\u7b56\u5b9a\u30fb\u5c0e\u5165\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/b><\/span><\/p>\n<p>\u3055\u3089\u306b\u3001\u4f1a\u8a08\u62c5\u5f53\u8005\u3078\u306e\u7814\u4fee\u3084\u7d4c\u7406\u30d5\u30ed\u30fc\u306e\u5909\u66f4\u3082\u5fc5\u8981\u3067\u3059\u3002\u5927\u898f\u6a21\u306a\u4f01\u696d\u307b\u3069\u79fb\u884c\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u304c\u5927\u639b\u304b\u308a\u306b\u306a\u308b\u305f\u3081\u3001\u6642\u9593\u3068\u30b3\u30b9\u30c8\u3092\u3057\u3063\u304b\u308a\u78ba\u4fdd\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<h3>\u4f1a\u8a08\u30bd\u30d5\u30c8\u3092IFRS\u306b\u5bfe\u5fdc\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u7d4c\u7406\u696d\u52d9\u3067\u4f7f\u7528\u3059\u308b<a href=\"https:\/\/biz.moneyforward.com\/accounting\" data-internallinksmanager029f6b8e52c=\"239\" 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