{"id":80946,"date":"2025-03-31T10:31:45","date_gmt":"2025-03-31T01:31:45","guid":{"rendered":"https:\/\/biz.moneyforward.com\/accounting\/basic\/?p=80946"},"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-2-2-2","status":"publish","type":"post","link":"https:\/\/biz.moneyforward.com\/accounting\/basic\/80946\/","title":{"rendered":"IFRS\u306b\u304a\u3051\u308b\u30d5\u30a1\u30af\u30bf\u30ea\u30f3\u30b0\u306e\u4f1a\u8a08\u51e6\u7406\u30fb\u4ed5\u8a33\u306f\uff1f\u58f2\u639b\u91d1\u30fb\u501f\u5165\u91d1\u306b\u8981\u6ce8\u610f"},"content":{"rendered":"

\u30d5\u30a1\u30af\u30bf\u30ea\u30f3\u30b0\u3068\u306f\u3001\u58f2\u639b\u50b5\u6a29<\/a>\u3092\u30d5\u30a1\u30af\u30bf\u30ea\u30f3\u30b0\u4f1a\u793e\u306b\u8cb7\u3044\u53d6\u3063\u3066\u3082\u3089\u3046\u30b5\u30fc\u30d3\u30b9\u306e\u3053\u3068\u3067\u3059\u3002\u30d5\u30a1\u30af\u30bf\u30ea\u30f3\u30b0\u306e\u4f1a\u8a08\u51e6\u7406\u306f\u3001\u65e5\u672c\u57fa\u6e96\u3068IFRS<\/a>\u3067\u7570\u306a\u308a\u307e\u3059\u3002IFRS\u306e\u30d5\u30a1\u30af\u30bf\u30ea\u30f3\u30b0\u306e\u6271\u3044\u3084\u4ed5\u8a33\u3001\u95a2\u9023\u3059\u308b\u9805\u76ee\u3068\u3057\u3066\u3001\u30b5\u30d7\u30e9\u30a4\u30e4\u30fc\u30fb\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u306e\u4e00\u7a2e\u3067\u3042\u308b\u30ea\u30d0\u30fc\u30b9\u30d5\u30a1\u30af\u30bf\u30ea\u30f3\u30b0\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n

<\/div>

IFRS\u306b\u304a\u3051\u308b\u30d5\u30a1\u30af\u30bf\u30ea\u30f3\u30b0\u3068\u306f<\/h2>\n

\u30d5\u30a1\u30af\u30bf\u30ea\u30f3\u30b0\u3068\u306f\u3001\u58f2\u639b\u50b5\u6a29\u3092\u58f2\u5374\u3059\u308b\u3053\u3068\u3067\u8cc7\u91d1\u5316\u3059\u308b\u65b9\u6cd5\u306e\u3053\u3068\u3067\u3059\u3002<\/b><\/span>\u65e5\u672c\u3067\u306f\u3001\u30d5\u30a1\u30af\u30bf\u30ea\u30f3\u30b0\u306f\u57fa\u672c\u7684\u306b\u50b5\u6a29\u306e\u58f2\u5374\u3068\u3057\u3066\u6271\u308f\u308c\u307e\u3059\u304c\u3001IFRS\u3067\u306f\u30d5\u30a1\u30af\u30bf\u30ea\u30f3\u30b0\u306e\u5b9a\u7fa9\u304c\u7570\u306a\u308a\u307e\u3059\u3002IFRS\u306b\u304a\u3051\u308b\u30d5\u30a1\u30af\u30bf\u30ea\u30f3\u30b0\u306b\u3064\u3044\u3066\u3001\u6982\u8981\u3092\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n

IFRS\u3068\u306f<\/h3>\n

IFRS\u3068\u306f\u3001\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<\/b><\/span>\u30b0\u30ed\u30fc\u30d0\u30eb\u306a\u4f1a\u8a08\u57fa\u6e96\u3068\u3057\u3066\u3001EU\u57df\u5185\u306e\u4e0a\u5834\u4f01\u696d\u3092\u4e2d\u5fc3\u306b\u9069\u7528\u304c\u9032\u3093\u3067\u3044\u307e\u3059\u3002\u65e5\u672c\u3067\u306f\u72ec\u81ea\u306e\u65e5\u672c\u57fa\u6e96\u306b\u57fa\u3065\u304d\u4f1a\u8a08\u51e6\u7406\u3092\u884c\u3046\u3053\u3068\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002\u8fd1\u5e74\u3067\u306f\u3001\u65e5\u672c\u57fa\u6e96\u3068IFRS\u306e\u5dee\u7570\u3092\u7e2e\u5c0f\u3055\u305b\u308b\u30b3\u30f3\u30d0\u30fc\u30b8\u30a7\u30f3\u30b9\u304c\u9032\u3081\u3089\u308c\u308b\u3088\u3046\u306b\u306a\u308a\u307e\u3057\u305f\u3002<\/p>\n

IFRS\u306b\u304a\u3051\u308b\u30d5\u30a1\u30af\u30bf\u30ea\u30f3\u30b0\u306e\u5b9a\u7fa9<\/h3>\n

IFRS\u3067\u306f\u3001\u30d5\u30a1\u30af\u30bf\u30ea\u30f3\u30b0\u3092\u501f\u5165\u91d1<\/a>\u3068\u3057\u3066\u6271\u3044\u307e\u3059\u3002<\/b><\/span>\u30d5\u30a1\u30af\u30bf\u30ea\u30f3\u30b0\u3092\u5229\u7528\u3057\u305f\u6bb5\u968e\u3067\u306f\u3001\u58f2\u639b\u50b5\u6a29\u304c\u4ed6\u793e\u306b\u79fb\u8ee2\u3057\u305f\u306b\u3059\u304e\u305a\u3001\u91d1\u878d\u6a5f\u95a2\u306b\u8cb8\u3057\u5012\u308c\u30ea\u30b9\u30af\u304c\u79fb\u8ee2\u3057\u305f\u308f\u3051\u3067\u306f\u306a\u3044\u305f\u3081\u3067\u3059\u3002IFRS\u3067\u306f\u3001\u58f2\u639b\u50b5\u6a29\u3092\u62c5\u4fdd\u306b\u8cc7\u91d1\u3092\u8abf\u9054\u3057\u305f\u3082\u306e\u3068\u3057\u3066\u3001\u501f\u5165\u91d1\u306e\u6271\u3044\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n

IFRS\u306b\u304a\u3051\u308b\u30d5\u30a1\u30af\u30bf\u30ea\u30f3\u30b0\u306e\u4f1a\u8a08\u51e6\u7406<\/h2>\n

\u30d5\u30a1\u30af\u30bf\u30ea\u30f3\u30b0\u306b\u306f\u3001\u53d6\u5f15\u5148\u306e\u4ecb\u5165\u304c\u306a\u30442\u8005\u9593\u30d5\u30a1\u30af\u30bf\u30ea\u30f3\u30b0\u3068\u3001\u53d6\u5f15\u5148\u3092\u4ea4\u3048\u3066\u884c\u308f\u308c\u308b3\u8005\u9593\u30d5\u30a1\u30af\u30bf\u30ea\u30f3\u30b0\u304c\u3042\u308a\u307e\u3059\u3002\u3053\u3053\u3067\u306f\u30012\u8005\u9593\u30d5\u30a1\u30af\u30bf\u30ea\u30f3\u30b0\u3092\u5229\u7528\u3057\u305f\u5834\u5408\u306e\u3001\u30d5\u30a1\u30af\u30bf\u30ea\u30f3\u30b0\u306e\u5229\u7528\u304b\u3089\u8fd4\u6e08\u306b\u304b\u3051\u3066\u306e\u4f1a\u8a08\u51e6\u7406\u3092\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/p>\n

\u30d5\u30a1\u30af\u30bf\u30ea\u30f3\u30b0\u4f1a\u793e\u304b\u3089\u306e\u5165\u91d1\u6642\u306e\u4ed5\u8a33<\/h3>\n

\u30d5\u30a1\u30af\u30bf\u30ea\u30f3\u30b0\u4f1a\u793e\u3092\u5229\u7528\u3057\u3066\u3001\u624b\u6570\u6599\u3092\u5dee\u3057\u5f15\u3044\u305f\u5165\u91d1\u3092\u53d7\u3051\u305f\u5834\u5408\u3001IFRS\u3067\u306f\u3001\u5bfe\u8c61\u306e\u58f2\u639b\u50b5\u6a29\u3092\u501f\u5165\u91d1\u3068\u3059\u308b\u4f1a\u8a08\u51e6\u7406\u3092\u884c\u3044\u307e\u3059\u3002<\/b><\/span><\/p>\n

\uff08\u4ed5\u8a33\u4f8b\uff09<\/strong>\u30d5\u30a1\u30af\u30bf\u30ea\u30f3\u30b0\u3092\u5229\u7528\u3057\u3066\u58f2\u639b\u91d1<\/a>100\u4e07\u5186\u5206\u306e\u8cc7\u91d1\u8abf\u9054<\/a>\u3092\u884c\u3063\u305f\u3002\u624b\u6570\u6599\u3068\u3057\u3066\u8acb\u6c42\u66f8<\/a>\u306e\u91d1\u984d\u306e8\uff05\u304c\u5dee\u3057\u5f15\u304b\u308c\u3001\u6b8b\u984d\u306f\u666e\u901a\u9810\u91d1\u306b\u5165\u91d1\u3055\u308c\u305f\u3002<\/p>\n\n\n\n\n\n\n
\u501f\u65b9<\/th>\n\u8cb8\u65b9<\/th>\n<\/tr>\n<\/thead>\n
\u666e\u901a\u9810\u91d1<\/td>\n920,000\u5186<\/td>\n\u501f\u5165\u91d1<\/td>\n1,000,000\u5186<\/td>\n<\/tr>\n
\u58f2\u4e0a\u50b5\u6a29\u58f2\u5374\u640d<\/td>\n80,000\u5186<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u58f2\u639b\u5148\u304b\u3089\u306e\u5165\u91d1\u6642\u306e\u4ed5\u8a33<\/h3>\n

IFRS\u3067\u306f\u3001\u58f2\u639b\u91d1\u3092\u58f2\u5374\u3059\u308b\u4ed5\u8a33\u3092\u884c\u308f\u306a\u3044\u305f\u3081\u3001\u58f2\u639b\u5148\u304b\u3089\u306e\u5165\u91d1\u306b\u5f71\u97ff\u304c\u751f\u3058\u307e\u305b\u3093\u3002\u305d\u306e\u305f\u3081\u3001\u901a\u5e38\u306e\u58f2\u639b\u91d1\u306e\u5165\u91d1\u3068\u540c\u3058\u3088\u3046\u306b\u4ed5\u8a33\u3092\u884c\u3044\u307e\u3059\u3002<\/b><\/span><\/p>\n

\uff08\u4ed5\u8a33\u4f8b\uff09<\/strong>\u58f2\u639b\u91d1100\u4e07\u5186\u306b\u3064\u3044\u3066\u3001\u58f2\u639b\u5148\u304b\u3089\u666e\u901a\u9810\u91d1\u306b\u5165\u91d1\u304c\u3042\u3063\u305f\u3002<\/p>\n\n\n\n\n\n
\u501f\u65b9<\/th>\n\u8cb8\u65b9<\/th>\n<\/tr>\n<\/thead>\n
\u666e\u901a\u9810\u91d1<\/td>\n1,000,000\u5186<\/td>\n\u58f2\u639b\u91d1<\/td>\n1,000,000\u5186<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u30d5\u30a1\u30af\u30bf\u30ea\u30f3\u30b0\u4f1a\u793e\u3078\u306e\u8fd4\u6e08\u6642\u306e\u4ed5\u8a33<\/h3>\n

\u30d5\u30a1\u30af\u30bf\u30ea\u30f3\u30b0\u5229\u7528\u6642\u306b\u3001\u58f2\u639b\u91d1\u3092\u62c5\u4fdd\u3068\u3057\u305f\u501f\u5165\u91d1\u3068\u3057\u3066\u8a08\u4e0a\u3059\u308b\u4ed5\u8a33\u3092\u884c\u3063\u3066\u3044\u307e\u3057\u305f\u3002\u305d\u306e\u305f\u3081\u3001\u30d5\u30a1\u30af\u30bf\u30ea\u30f3\u30b0\u4f1a\u793e\u306b\u58f2\u639b\u91d1\u5206\u3092\u8fd4\u6e08\u3059\u308b\u969b\u306f\u3001\u501f\u5165\u91d1\u304c\u89e3\u6d88\u3055\u308c\u305f\u3082\u306e\u3068\u3057\u3066\u4f1a\u8a08\u51e6\u7406\u3092\u884c\u3044\u307e\u3059\u3002<\/b><\/span><\/p>\n

\uff08\u4ed5\u8a33\u4f8b\uff09<\/strong>\u58f2\u639b\u5148\u304b\u3089\u306e\u5165\u91d1\u304c\u78ba\u8a8d\u3067\u304d\u305f\u305f\u3081\u3001\u666e\u901a\u9810\u91d1\u304b\u3089\u306e\u632f\u308a\u8fbc\u307f\u306b\u3088\u308a\u3001\u30d5\u30a1\u30af\u30bf\u30ea\u30f3\u30b0\u4f1a\u793e\u306b100\u4e07\u5186\u306e\u8fd4\u6e08\u3092\u884c\u3063\u305f\u3002<\/p>\n\n\n\n\n\n
\u501f\u65b9<\/th>\n\u8cb8\u65b9<\/th>\n<\/tr>\n<\/thead>\n
\u501f\u5165\u91d1<\/td>\n1,000,000\u5186<\/td>\n\u666e\u901a\u9810\u91d1<\/td>\n1,000,000\u5186<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

IFRS\u3068\u65e5\u672c\u57fa\u6e96\u306e\u30d5\u30a1\u30af\u30bf\u30ea\u30f3\u30b0\u306e\u9055\u3044<\/h2>\n

IFRS\u3068\u65e5\u672c\u57fa\u6e96\u306e\u30d5\u30a1\u30af\u30bf\u30ea\u30f3\u30b0\u306e\u6271\u3044\u306e\u9055\u3044\u3092\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n

\u58f2\u639b\u91d1\u306e\u6d88\u6ec5\u6761\u4ef6\uff08\u30aa\u30d5\u30d0\u30e9\u30f3\u30b9\u51e6\u7406\uff09\u306e\u9055\u3044<\/h3>\n

\u30aa\u30d5\u30d0\u30e9\u30f3\u30b9\u3068\u306f\u3001\u8cb8\u501f\u5bfe\u7167\u8868<\/a>\uff08\u30d0\u30e9\u30f3\u30b9\u30b7\u30fc\u30c8\uff09\u304b\u3089\u8cc7\u7523\u3084\u8ca0\u50b5\u3092\u6d88\u6ec5\u3055\u305b\u308b\u3053\u3068\u3067\u3059\u3002<\/strong>\u73fe\u5b9f\u7684\u306b\u306f\u8cc7\u7523\u3084\u8ca0\u50b5\u3067\u3042\u308a\u306a\u304c\u3089\u3001\u8cb8\u501f\u5bfe\u7167\u8868\u304b\u3089\u5207\u308a\u96e2\u3055\u308c\u305f\u8cc7\u7523\u306a\u3069\u306e\u3053\u3068\u3092\u3044\u3044\u307e\u3059\u3002<\/p>\n

IFRS\u3068\u65e5\u672c\u57fa\u6e96\u3067\u306f\u3001\u58f2\u639b\u91d1\u306e\u6d88\u6ec5\uff08\u30aa\u30d5\u30d0\u30e9\u30f3\u30b9\uff09\u306e\u6761\u4ef6\u304c\u7570\u306a\u308a\u307e\u3059\u3002\u307e\u305a\u3001\u65e5\u672c\u57fa\u6e96\u306b\u3064\u3044\u3066\u306f\u3001\u30d5\u30a1\u30af\u30bf\u30ea\u30f3\u30b0\u5229\u7528\u6642\u306b\u58f2\u639b\u91d1\u3092\u58f2\u5374\u3059\u308b\u3082\u306e\u3068\u8003\u3048\u308b\u305f\u3081\u3001\u5951\u7d04\u5185\u5bb9\u306b\u3082\u3088\u308a\u307e\u3059\u304c\u3001\u57fa\u672c\u7684\u306b\u30d5\u30a1\u30af\u30bf\u30ea\u30f3\u30b0\u3067\u8cc7\u91d1\u8abf\u9054\u3092\u5b9f\u73fe\u3057\u305f\u6642\u70b9\u3067\u58f2\u639b\u91d1\u306f\u6d88\u6ec5\u3057\u307e\u3059\u3002<\/p>\n

\u4e00\u65b9\u3001IFRS\u3067\u306f\u3001\u30d5\u30a1\u30af\u30bf\u30ea\u30f3\u30b0\u3067\u8cc7\u91d1\u8abf\u9054\u3092\u3057\u3066\u3082\u58f2\u639b\u91d1\u3092\u30aa\u30d5\u30d0\u30e9\u30f3\u30b9\u306b\u3067\u304d\u307e\u305b\u3093\u3002<\/b><\/span>\u58f2\u639b\u91d1\u3092\u62c5\u4fdd\u306b\u501f\u5165\u3092\u884c\u3046\u3068\u8003\u3048\u308b\u305f\u3081\u3001\u58f2\u639b\u91d1\u306f\u8cb8\u501f\u5bfe\u7167\u8868\u4e0a\u306b\u6b8b\u3063\u305f\u307e\u307e\u3068\u306a\u308b\u305f\u3081\u3067\u3059\u3002IFRS\u3067\u306f\u3001\u30d5\u30a1\u30af\u30bf\u30ea\u30f3\u30b0\u306e\u8fd4\u6e08\u304c\u884c\u308f\u308c\u305f\u969b\u306b\u58f2\u639b\u91d1\u3092\u6d88\u6ec5\u3055\u305b\u308b\u305f\u3081\u3001\u8cb8\u501f\u5bfe\u7167\u8868\u306e\u30aa\u30d5\u30d0\u30e9\u30f3\u30b9\u5316\u306f\u671f\u5f85\u3067\u304d\u307e\u305b\u3093\u3002<\/p>\n

\u501f\u5165\u91d1\u3068\u3057\u3066\u8a08\u4e0a\u3059\u308b\u304b\u306e\u9055\u3044<\/h3>\n

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