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<\/div>

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\u4f1a\u8a08\u57fa\u6e96\u304c\u5fc5\u8981\u306a\u7406\u7531<\/h2>\n

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\u5229\u5bb3\u95a2\u4fc2\u8005\u306e\u4fdd\u8b77<\/h3>\n

\u4f1a\u8a08\u57fa\u6e96\u306f\u3001\u4f01\u696d\u306b\u3088\u308b\u6063\u610f\u7684\u306a\u5229\u76ca\u64cd\u4f5c\u3092\u9632\u304e\u3001\u5ba2\u89b3\u7684\u3067\u4fe1\u983c\u6027\u306e\u9ad8\u3044\u8ca1\u52d9\u60c5\u5831\u3092\u63d0\u4f9b\u3059\u308b\u305f\u3081\u306b\u5fc5\u8981\u3067\u3059\u3002<\/b><\/span><\/p>\n

\u4f01\u696d\u306e\u5229\u5bb3\u95a2\u4fc2\u8005\uff08\u30b9\u30c6\u30fc\u30af\u30db\u30eb\u30c0\u30fc\uff09\u306b\u306f\u3001\u682a\u4e3b\u3084\u6295\u8cc7\u5bb6\u3001\u53d6\u5f15\u5148\u3001\u91d1\u878d\u6a5f\u95a2\u3001\u5f93\u696d\u54e1\u306a\u3069\u69d8\u3005\u306a\u7acb\u5834\u306e\u4eba\u3005\u304c\u3044\u307e\u3059\u3002\u5f7c\u3089\u306f\u3001\u305d\u306e\u4f01\u696d\u3068\u53d6\u5f15\u3092\u884c\u3046\u304b\u3001\u6295\u8cc7\u3092\u7d9a\u3051\u308b\u304b\u3068\u3044\u3063\u305f\u610f\u601d\u6c7a\u5b9a\u306e\u305f\u3081\u306b\u3001\u4fe1\u983c\u3067\u304d\u308b\u8ca1\u52d9\u60c5\u5831\u3092\u5fc5\u8981\u3068\u3057\u307e\u3059\u3002\u4f1a\u8a08\u57fa\u6e96\u306f\u3001\u5ba2\u89b3\u7684\u306a\u60c5\u5831\u63d0\u4f9b\u306e\u571f\u53f0\u3068\u306a\u308b\u3053\u3068\u3067\u3001\u3053\u308c\u3089\u306e\u5229\u5bb3\u95a2\u4fc2\u8005\u3092\u4fdd\u8b77\u3059\u308b\u5f79\u5272\u3092\u62c5\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n

\u4f01\u696d\u9593\u306e\u6bd4\u8f03\u53ef\u80fd\u6027\u306e\u78ba\u4fdd<\/h3>\n

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\u6295\u8cc7\u5bb6\u304c\u3042\u308b\u4f01\u696d\u306e\u682a\u3092\u8cb7\u3046\u304b\u691c\u8a0e\u3059\u308b\u969b\u3001\u540c\u696d\u4ed6\u793e\u306e\u696d\u7e3e\u3068\u6bd4\u8f03\u3059\u308b\u306e\u306f\u81ea\u7136\u306a\u3053\u3068\u3067\u3059\u3002\u4f1a\u8a08\u57fa\u6e96\u3068\u3044\u3046\u5171\u901a\u306e\u30eb\u30fc\u30eb\u304c\u3042\u308b\u304b\u3089\u3053\u305d\u3001\u300cA\u793e\u306fB\u793e\u3088\u308a\u53ce\u76ca\u6027\u304c\u9ad8\u3044\u300d\u3068\u3044\u3063\u305f\u5ba2\u89b3\u7684\u306a\u6bd4\u8f03\u304c\u53ef\u80fd\u306b\u306a\u308a\u307e\u3059\u3002\u3053\u308c\u306b\u3088\u308a\u3001\u5e02\u5834\u306b\u304a\u3051\u308b\u5065\u5168\u306a\u7af6\u4e89\u304c\u4fc3\u9032\u3055\u308c\u308b\u306e\u3067\u3059\u3002<\/p>\n

\u8cc7\u672c\u5e02\u5834\u306e\u5065\u5168\u306a\u767a\u5c55<\/h3>\n

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\u4f1a\u8a08\u57fa\u6e96\u306e\u4e3b\u306a\u7a2e\u985e\u4e00\u89a7<\/h2>\n

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\u57fa\u6e96\u540d<\/th>\n\u4e3b\u306a\u9069\u7528\u5bfe\u8c61<\/th>\n\u7279\u5fb4<\/th>\n<\/tr>\n<\/thead>\n
\u65e5\u672c\u4f1a\u8a08\u57fa\u6e96<\/strong>
\n\uff08J-GAAP\uff09<\/strong><\/td>\n		\u65e5\u672c\u56fd\u5185\u306e\u591a\u304f\u306e\u4f01\u696d
\n\uff08\u4e0a\u5834\u30fb\u975e\u4e0a\u5834\uff09<\/td>\n		\u8a73\u7d30\u306a\u30eb\u30fc\u30eb\u3092\u898f\u5b9a
\n\u5229\u76ca\u8a08\u7b97\u3092\u91cd\u8996<\/td>\n<\/tr>\n
\u56fd\u969b\u8ca1\u52d9\u5831\u544a\u57fa\u6e96<\/strong>
\n\uff08IFRS\uff09<\/strong><\/td>\n		\u4e16\u754c140\u30ab\u56fd\u8d85\u306e\u4e0a\u5834\u4f01\u696d\u306a\u3069<\/td>\n\u57fa\u672c\u539f\u5247\u3092\u793a\u3057\u3001\u89e3\u91c8\u306f\u4f01\u696d\u306b\u59d4\u306d\u308b
\n\u8cb8\u501f\u5bfe\u7167\u8868<\/a>\u3092\u91cd\u8996<\/td>\n<\/tr>\n
\u7c73\u56fd\u4f1a\u8a08\u57fa\u6e96<\/strong>
\n\uff08US-GAAP\uff09<\/strong><\/td>\n		\u7c73\u56fd\u4f01\u696d\u3001\u7c73\u56fd\u5e02\u5834\u306e\u4e0a\u5834\u4f01\u696d<\/td>\nIFRS\u3088\u308a\u8a73\u7d30\u306a\u30eb\u30fc\u30eb\u304c\u591a\u3044<\/td>\n<\/tr>\n
\u4e2d\u5c0f\u4f01\u696d\u306e\u4f1a\u8a08\u306b\u95a2\u3059\u308b\u6307\u91dd<\/strong><\/td>\n\u65e5\u672c\u306e\u975e\u4e0a\u5834\u306e\u4e2d\u5c0f\u4f01\u696d<\/td>\n\u5927\u4f01\u696d\u5411\u3051\u306e\u8907\u96d1\u306a\u51e6\u7406\u3092\u7c21\u7565\u5316<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u65e5\u672c\u4f1a\u8a08\u57fa\u6e96\uff08J-GAAP\uff09<\/h3>\n

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\u56fd\u969b\u8ca1\u52d9\u5831\u544a\u57fa\u6e96\uff08IFRS\uff09<\/h3>\n

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\"\"<\/div>
\u4f1a\u8a08\u306e\u57fa\u790e\u77e5\u8b58<\/div><\/div>
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<\/div><\/div><\/a><\/div><\/div>\n

\u7c73\u56fd\u4f1a\u8a08\u57fa\u6e96\uff08US-GAAP\uff09<\/h3>\n

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\"\"<\/div>
IPO\u30b5\u30dd\u30fc\u30c8\u30e1\u30c7\u30a3\u30a2<\/div><\/div>
US-GAAP\u3068\u306f\uff1f\u65e5\u672c\u4f1a\u8a08\u57fa\u6e96\u3084IFRS\u3068\u306e\u9055\u3044\u3092\u308f\u304b\u308a\u3084\u3059\u304f\u89e3\u8aac \u2013 IPO\u30b5\u30dd\u30fc\u30c8\u30e1\u30c7\u30a3\u30a2<\/div>
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<\/div><\/div><\/a><\/div><\/div>\n

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\"\"<\/div>
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<\/div><\/div><\/a><\/div><\/div>\n

\u4f1a\u8a08\u57fa\u6e96\u306e\u8abf\u3079\u65b9<\/h2>\n

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ASBJ \u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u59d4\u54e1\u4f1a<\/a><\/p>\n

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\u91d1\u878d\u5e81\u306e\u30a6\u30a7\u30d6\u30b5\u30a4\u30c8<\/h3>\n

\u91d1\u878d\u5e81<\/a><\/p>\n

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\u65e5\u672c\u516c\u8a8d\u4f1a\u8a08\u58eb\u5354\u4f1a<\/a><\/p>\n

\u300c\u4e2d\u5c0f\u4f01\u696d\u306e\u4f1a\u8a08\u306b\u95a2\u3059\u308b\u6307\u91dd\u300d\u306a\u3069\u3001\u4e2d\u5c0f\u4f01\u696d\u3084\u975e\u55b6\u5229\u6cd5\u4eba\u5411\u3051\u306e\u4f1a\u8a08\u30eb\u30fc\u30eb\u306b\u95a2\u3059\u308b\u60c5\u5831\u3092\u5165\u624b\u3067\u304d\u307e\u3059\u3002<\/b><\/span><\/p>\n

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\u4f1a\u8a08\u57fa\u6e96\u3092\u9078\u3076\u30dd\u30a4\u30f3\u30c8<\/h2>\n

\u3069\u306e\u4f1a\u8a08\u57fa\u6e96\u3092\u9069\u7528\u3059\u3079\u304d\u304b\u306f\u3001\u4f01\u696d\u306e\u7f6e\u304b\u308c\u305f\u72b6\u6cc1\uff08\u4e0a\u5834\u306e\u6709\u7121\u306a\u3069\uff09\u3084\u3001\u6d77\u5916\u5c55\u958b\u3068\u3044\u3063\u305f\u7d4c\u55b6\u6226\u7565\u306b\u3088\u3063\u3066\u6c7a\u307e\u308a\u307e\u3059\u3002<\/b><\/span>\u975e\u4e0a\u5834\u306e\u4e2d\u5c0f\u4f01\u696d\u306f\u65e5\u672c\u4f1a\u8a08\u57fa\u6e96\u3001\u4e0a\u5834\u4f01\u696d\u306f\u8907\u6570\u306e\u9078\u629e\u80a2\u306e\u4e2d\u304b\u3089\u81ea\u793e\u306b\u6700\u9069\u306a\u3082\u306e\u3092\u9078\u3076\u306e\u304c\u4e00\u822c\u7684\u3067\u3059\u3002<\/p>\n

\u4e0a\u5834\u4f01\u696d\u306e\u5834\u5408<\/h3>\n

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\n
    \n
  1. \u65e5\u672c\u4f1a\u8a08\u57fa\u6e96\uff08J-GAAP\uff09<\/li>\n
  2. \u6307\u5b9a\u56fd\u969b\u4f1a\u8a08\u57fa\u6e96\uff08IFRS\uff09<\/li>\n
  3. \u7c73\u56fd\u4f1a\u8a08\u57fa\u6e96\uff08US-GAAP\uff09<\/li>\n
  4. \u4fee\u6b63\u56fd\u969b\u57fa\u6e96\uff08JMIS\uff09<\/li>\n<\/ol>\n<\/div>\n

    \u591a\u304f\u306e\u65e5\u672c\u306e\u4e0a\u5834\u4f01\u696d\u306f\u4f9d\u7136\u3068\u3057\u3066J-GAAP\u3092\u63a1\u7528\u3057\u3066\u3044\u307e\u3059\u304c\u3001\u6d77\u5916\u306e\u6295\u8cc7\u5bb6\u306b\u30a2\u30d4\u30fc\u30eb\u3057\u305f\u3044\u4f01\u696d\u3084\u3001\u30b0\u30ed\u30fc\u30d0\u30eb\u306b\u4e8b\u696d\u5c55\u958b\u3059\u308b\u4f01\u696d\u3092\u4e2d\u5fc3\u306b\u3001IFRS\u3092\u4efb\u610f\u9069\u7528\u3059\u308b\u4f01\u696d\u304c\u5e74\u3005\u5897\u52a0\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n

    \u975e\u4e0a\u5834\u306e\u4e2d\u5c0f\u4f01\u696d\u306e\u5834\u5408<\/h3>\n

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    \u53c2\u8003\uff1a\u533b\u7642\u6cd5\u4eba\u4f1a\u8a08\u57fa\u6e96 | e-Gov \u6cd5\u4ee4\u691c\u7d22<\/a><\/p>\n

    \u4f1a\u8a08\u57fa\u6e96\u306e\u6539\u6b63\u5185\u5bb9<\/h2>\n

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    \u53ce\u76ca\u8a8d\u8b58\u57fa\u6e96\u306e\u5c0e\u5165<\/h3>\n

    \u53ce\u76ca\u8a8d\u8b58\u57fa\u6e96\u306e\u6539\u6b63\u306f\u3001\u300c\u3044\u3064\u3001\u3044\u304f\u3089\u3067\u58f2\u4e0a\u3092\u8a08\u4e0a\u3059\u308b\u304b\u300d\u3068\u3044\u3046\u53ce\u76ca\u8a8d\u8b58\u306e\u6839\u672c\u7684\u306a\u30eb\u30fc\u30eb\u3092\u3001\u56fd\u969b\u8ca1\u52d9\u5831\u544a\u57fa\u6e96\uff08IFRS\u7b2c15\u53f7\uff09\u3068\u6574\u5408\u6027\u3092\u56f3\u308b\u76ee\u7684\u3067\u884c\u308f\u308c\u307e\u3057\u305f\u3002<\/b><\/span><\/p>\n

    \u3053\u306e\u57fa\u6e96\u3067\u306f\u3001\u300c\u5c65\u884c\u7fa9\u52d9\uff08\u9867\u5ba2\u3078\u306e\u5546\u54c1\u30fb\u30b5\u30fc\u30d3\u30b9\u306e\u63d0\u4f9b\u7fa9\u52d9\uff09\u304c\u5145\u8db3\u3055\u308c\u305f\u6642\u70b9\u300d\u3067\u53ce\u76ca\u3092\u8a8d\u8b58\u3059\u308b\u3068\u3044\u3046\u8003\u3048\u65b9\u3092\u63a1\u7528\u3057\u3066\u304a\u308a\u3001\u4ee5\u4e0b\u306e5\u3064\u306e\u30b9\u30c6\u30c3\u30d7\u3067\u5224\u65ad\u3057\u307e\u3059\u3002<\/p>\n

    \n
      \n
    1. \u5951\u7d04\u306e\u8b58\u5225<\/li>\n
    2. \u5c65\u884c\u7fa9\u52d9\u306e\u8b58\u5225<\/li>\n
    3. \u53d6\u5f15\u4fa1\u683c\u306e\u7b97\u5b9a<\/li>\n
    4. \u5c65\u884c\u7fa9\u52d9\u3078\u306e\u53d6\u5f15\u4fa1\u683c\u306e\u914d\u5206<\/li>\n
    5. \u5c65\u884c\u7fa9\u52d9\u306e\u5145\u8db3\u306b\u3088\u308b\u53ce\u76ca\u306e\u8a8d\u8b58<\/li>\n<\/ol>\n<\/div>\n

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      \"\"<\/div>
      \u4f1a\u8a08\u306e\u57fa\u790e\u77e5\u8b58<\/div><\/div>
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      <\/div><\/div><\/a><\/div><\/div>\n

      \u65b0\u30ea\u30fc\u30b9\u4f1a\u8a08\u57fa\u6e96\u306e\u9069\u7528<\/h3>\n

      \u65b0\u30ea\u30fc\u30b9\u4f1a\u8a08\u57fa\u6e96\u3068\u306f\u3001\u3053\u308c\u307e\u3067\u8cbb\u7528\u51e6\u7406\uff08\u30aa\u30d5\u30d0\u30e9\u30f3\u30b9\uff09\u304c\u8a8d\u3081\u3089\u308c\u3066\u3044\u305f\u30aa\u30da\u30ec\u30fc\u30c6\u30a3\u30f3\u30b0\u30fb\u30ea\u30fc\u30b9\u53d6\u5f15<\/a>\u306b\u3064\u3044\u3066\u3001\u539f\u5247\u3068\u3057\u3066\u3059\u3079\u3066\u8cc7\u7523\u30fb\u8ca0\u50b5\u3068\u3057\u3066\u8cb8\u501f\u5bfe\u7167\u8868\u306b\u8a08\u4e0a\uff08\u30aa\u30f3\u30d0\u30e9\u30f3\u30b9\uff09\u3059\u308b\u3053\u3068\u3092\u6c42\u3081\u308b\u3082\u306e\u3067\u3059\u3002<\/b><\/span><\/p>\n

      \u3053\u308c\u306f\u3001\u56fd\u969b\u57fa\u6e96\u3067\u3042\u308bIFRS\u7b2c16\u53f7\u306e\u8003\u3048\u65b9\u3092\u53d6\u308a\u5165\u308c\u305f\u3082\u306e\u3067\u3001\u6295\u8cc7\u5bb6\u304c\u4f01\u696d\u306e\u30ea\u30fc\u30b9\u5229\u7528\u306e\u5b9f\u614b\u3092\u3088\u308a\u6b63\u78ba\u306b\u628a\u63e1\u3067\u304d\u308b\u3088\u3046\u306b\u3059\u308b\u3053\u3068\u304c\u76ee\u7684\u3067\u3059\u3002\u3053\u306e\u65b0\u57fa\u6e96\u306f\u3001\u77ed\u671f\uff08\u30ea\u30fc\u30b9\u958b\u59cb\u65e5\u306b\u304a\u3044\u3066\u30ea\u30fc\u30b9\u671f\u9593\u304c12\u304b\u6708\u4ee5\u5185\uff09\u3084\u5c11\u984d\u306e\u30ea\u30fc\u30b9\u3092\u9664\u304d\u3001\u501f\u308a\u624b\u3067\u3042\u308b\u4f01\u696d\u306b\u5bfe\u3057\u3066\u300c\u4f7f\u7528\u6a29\u8cc7\u7523\u300d\u3068\u300c\u30ea\u30fc\u30b9\u8ca0\u50b5\u300d\u306e\u8a08\u4e0a\u3092\u7fa9\u52d9\u4ed8\u3051\u3066\u3044\u307e\u3059\u3002<\/p>\n

      \u65e5\u672c\u3067\u306f\u30012027\u5e744\u67081\u65e5\u4ee5\u5f8c\u958b\u59cb\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u304b\u3089\u5f37\u5236\u9069\u7528\u3068\u306a\u308a\u307e\u3059\u3002\u65e9\u671f\u9069\u7528\u306f2025\u5e744\u67081\u65e5\u4ee5\u5f8c\u958b\u59cb\u306e\u4e8b\u696d\u5e74\u5ea6\u304b\u3089\u53ef\u80fd\u3067\u3059\u3002<\/p>\n

      \"\"<\/div>
      \u4f1a\u8a08\u306e\u57fa\u790e\u77e5\u8b58<\/div><\/div>
      \u3010\u56f3\u89e3\u3067\u308f\u304b\u308a\u3084\u3059\u304f\u3011\u65b0\u30ea\u30fc\u30b9\u4f1a\u8a08\u57fa\u6e96\u3068\u306f\uff1f\u6642\u671f\u3068\u4f1a\u8a08\u51e6\u7406\u3092\u89e3\u8aac<\/div>
      \u65b0\u30ea\u30fc\u30b9\u4f1a\u8a08\u57fa\u6e96\u3068\u306f\uff1f2027\u5e744\u6708\u4ee5\u5f8c\u306e\u4e8b\u696d\u5e74\u5ea6\u304b\u3089\u3001\u539f\u5247\u3059\u3079\u3066\u306e\u30ea\u30fc\u30b9\u5951\u7d04\u3092\u8cb8\u501f\u5bfe\u7167\u8868\uff08B\/S\uff09\u306b\u8a08\u4e0a\u3059\u308b\u3053\u3068\u3092\u7fa9\u52d9\u4ed8\u3051\u308b\u65b0\u3057\u3044\u30eb\u30fc\u30eb\u3067\u3059\u3002 \t\u5f93\u6765\u306e\u8cc3\u8cb8\u501f\u51e6\u7406\u304c\u5ec3\u6b62\u3055\u308c\u3001\u5168\u5951\u7d04\u304c\u30aa\u30f3\u30d0\u30e9\u30f3\u30b9\u5316 \t\u8cc7\u7523\u30fb\u8ca0\u50b5\u306e\u5897\u52a0\u306b\u3088\u308a\u81ea\u5df1\u8cc7\u672c\u6bd4\u7387\u3084ROA\u304c\u4f4e\u4e0b\u3059\u308b \t\u4e0a\u5834\u4f01\u696d\u3084\u95a2\u9023\u4f1a\u793e\u7b49\u304c\u5bfe\u8c61\u3067\u4e2d\u5c0f\u4f01\u696d\u306f\u539f\u5247\u4efb\u610f\u65b0\u30ea\u30fc\u30b9\u4f1a\u8a08\u57fa\u6e96\u3068\u306f\u30012027\u5e744\u6708\u4ee5\u964d\u306b\u59cb\u307e\u308b\u4e8b\u696d\u5e74\u5ea6\u304b\u3089\u3001\u539f\u5247\u3068\u3057\u3066\u3059\u3079\u3066\u306e\u30ea\u30fc\u30b9\u5951\u7d04\u3092\u300c\u8cc7\u7523\u300d\u3068\u300c\u8ca0\u50b5\u300d\u3068\u3057\u3066\u8cb8\u501f\u5bfe\u7167\u8868\u306b\u8a08\u4e0a\u3059\u308b\u3053\u3068\u3092\u7fa9\u52d9\u4ed8\u3051\u308b\u65b0\u3057\u3044\u30eb\u30fc\u30eb\u3067\u3059\u3002\u3053\u308c\u306b\u3088\u308a\u3001\u501f\u308a\u624b\u5074\uff08\u30ea\u30fc\u30b9\u3092\u5229\u7528\u3059\u308b\u4f01\u696d\uff09...<\/div><\/div>
      <\/div><\/div><\/a><\/div><\/div>\n

      \u4f1a\u8a08\u57fa\u6e96\u306e\u4eca\u5f8c\u306e\u52d5\u5411<\/h2>\n

      \u8fd1\u5e74\u306e\u5927\u304d\u306a\u6d41\u308c\u3068\u3057\u3066\u3001\u5404\u56fd\u306e\u4f1a\u8a08\u57fa\u6e96\u3092IFRS\u306b\u8fd1\u3065\u3051\u308b\u300c\u30b3\u30f3\u30d0\u30fc\u30b8\u30a7\u30f3\u30b9\u300d\u3068\u3001\u74b0\u5883\u554f\u984c\u306a\u3069\u306b\u5bfe\u5fdc\u3059\u308b\u300c\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u5831\u544a\u57fa\u6e96\u300d\u306e\u65b0\u8a2d\u3068\u3044\u30462\u3064\u306e\u52d5\u304d\u304c\u6ce8\u76ee\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/b><\/span><\/p>\n

      \u30b0\u30ed\u30fc\u30d0\u30eb\u306a\u6295\u8cc7\u6d3b\u52d5\u306e\u6d3b\u767a\u5316\u3068\u3001ESG\uff08\u74b0\u5883\u30fb\u793e\u4f1a\u30fb\u30ac\u30d0\u30ca\u30f3\u30b9\uff09\u3078\u306e\u95a2\u5fc3\u306e\u9ad8\u307e\u308a\u304c\u3001\u4f1a\u8a08\u30eb\u30fc\u30eb\u306e\u56fd\u969b\u7684\u306a\u7d71\u4e00\u3068\u958b\u793a\u60c5\u5831\u306e\u62e1\u5145\u3092\u5f8c\u62bc\u3057\u3057\u3066\u3044\u308b\u305f\u3081\u3067\u3059\u3002<\/p>\n

      \u30b3\u30f3\u30d0\u30fc\u30b8\u30a7\u30f3\u30b9\uff08\u53ce\u6582\uff09\u306e\u52d5\u304d<\/h3>\n

      \u30b3\u30f3\u30d0\u30fc\u30b8\u30a7\u30f3\u30b9\u3068\u306f\u3001\u4e16\u754c\u4e2d\u306e\u4f01\u696d\u3092\u540c\u3058\u3082\u306e\u3055\u3057\u3067\u6bd4\u8f03\u3067\u304d\u308b\u3088\u3046\u306b\u3059\u308b\u305f\u3081\u3001\u5404\u56fd\u306e\u4f1a\u8a08\u57fa\u6e96\u3068IFRS\u3068\u306e\u9593\u306e\u5dee\u7570\u3092\u89e3\u6d88\u3057\u3088\u3046\u3068\u3044\u3046\u52d5\u304d\u3067\u3059\u3002<\/b><\/span>\u65e5\u672c\u3067\u3082\u3001\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u59d4\u54e1\u4f1a\uff08ASBJ\uff09\u304cIFRS\u306e\u8003\u3048\u65b9\u3092\u53d6\u308a\u5165\u308c\u305f\u4f1a\u8a08\u57fa\u6e96\u306e\u958b\u767a\u30fb\u4fee\u6b63\u3092\u7d99\u7d9a\u7684\u306b\u884c\u3063\u3066\u304a\u308a\u3001J-GAAP\u3068IFRS\u306e\u5dee\u306f\u5c11\u3057\u305a\u3064\u7e2e\u307e\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n

      \u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u5831\u544a\u57fa\u6e96\u306e\u65b0\u8a2d<\/h3>\n

      \u8fd1\u5e74\u3067\u306f\u3001\u5f93\u6765\u306e\u8ca1\u52d9\u60c5\u5831\u306b\u52a0\u3048\u3001\u74b0\u5883\uff08E\uff09\u30fb\u793e\u4f1a\uff08S\uff09\u30fb\u30ac\u30d0\u30ca\u30f3\u30b9\uff08G\uff09\u306b\u95a2\u3059\u308b\u975e\u8ca1\u52d9\u60c5\u5831\u306e\u958b\u793a\u3092\u56fd\u969b\u7684\u306b\u7d71\u4e00\u3059\u308b\u57fa\u6e96\u4f5c\u308a\u304c\u9032\u3093\u3067\u3044\u307e\u3059\u3002<\/b><\/span>IFRS\u8ca1\u56e3\u5098\u4e0b\u306e\u56fd\u969b\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u57fa\u6e96\u5be9\u8b70\u4f1a\uff08ISSB\uff09\u304c\u3001\u56fd\u969b\u7684\u306b\u7d71\u4e00\u3055\u308c\u305f\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u60c5\u5831\u306e\u958b\u793a\u57fa\u6e96\u3092\u958b\u767a\u3057\u307e\u3057\u305f\u3002\u65e5\u672c\u3067\u3082\u3053\u306e\u56fd\u969b\u57fa\u6e96\u3092\u30d9\u30fc\u30b9\u3068\u3057\u305f\u56fd\u5185\u57fa\u6e96\u306e\u7b56\u5b9a\u304c\u9032\u3081\u3089\u308c\u3066\u304a\u308a\u3001\u4eca\u5f8c\u306f\u8ca1\u52d9\u60c5\u5831\u3068\u975e\u8ca1\u52d9\u60c5\u5831\u304c\u4e00\u4f53\u3068\u306a\u3063\u3066\u958b\u793a\u3055\u308c\u308b\u898b\u8fbc\u307f\u3067\u3059\u3002<\/p>\n

      \"\"<\/div>
      \u4f1a\u8a08\u306e\u57fa\u790e\u77e5\u8b58<\/div><\/div>
      ISSB\u3068\u306f\uff1fIFRS\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u958b\u793a\u57fa\u6e96\u306e\u5185\u5bb9\u3084\u4eca\u5f8c\u306e\u52d5\u5411\u3092\u89e3\u8aac<\/div>
      IFRS\u3068\u306f\u56fd\u969b\u8ca1\u52d9\u5831\u544a\u57fa\u6e96\u306e\u3053\u3068\u3092\u6307\u3057\u307e\u3059\u3002\u30b0\u30ed\u30fc\u30d0\u30eb\u5316\u304c\u9032\u3080\u4e2d\u3001\u4e16\u754c\u3067\u4f1a\u8a08\u57fa\u6e96\u3092\u7d71\u4e00\u3059\u308b\u3053\u3068\u3092\u76ee\u7684\u306b\u5236\u5b9a\u3055\u308c\u307e\u3057\u305f\u3002\u3053\u308c\u306b\u95a2\u9023\u3057\u3066ISSB\u3068\u3044\u3046\u6a5f\u95a2\u304c\u8a2d\u7acb\u3055\u308c\u305f\u306e\u3067\u3059\u3002\u3053\u306e\u8a18\u4e8b\u3067\u306f\u3001ISSB\u306e\u6982\u8981\u3068IFRS\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u958b\u793a\u57fa\u6e96\uff08S1\u30fbS2\uff09\u306e\u30dd\u30a4\u30f3\u30c8\u3001\u65e5\u672c\u3067\u306e\u52d5\u5411\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u307e\u3059\u3002ISSB\uff08\u56fd\u969b\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u57fa\u6e96\u5be9\u8b70\u4f1a\uff09\u3068\u306fISSB\uff08International Sustainability Standards Board\uff1a\u56fd\u969b\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u57fa\u6e96\u5be9\u8b70\u4f1a\uff09\u306f\u3001\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u306b\u95a2\u3059\u308b\u958b\u793a\u57fa\u6e96\u3092\u56fd\u969b\u7684\u306b\u7b56\u5b9a\u30fb\u7d71\u5408\u3059\u308b\u6a5f\u95a2\u3067\u3059\u3002\u8fd1\u5e74\u3001\u4f01\u696d\u306b\u304a\u3044\u3066\u306f\u7279\u306b\u6c17\u5019...<\/div><\/div>
      <\/div><\/div><\/a><\/div><\/div>\n

      \u4f01\u696d\u306e\u4fe1\u983c\u6027\u3092\u652f\u3048\u308b\u4f1a\u8a08\u57fa\u6e96\u3092\u7406\u89e3\u3057\u3088\u3046<\/h2>\n

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