{"id":13784,"date":"2026-01-19T17:49:24","date_gmt":"2026-01-19T08:49:24","guid":{"rendered":"https:\/\/biz.moneyforward.com\/ipo\/?p=13784"},"modified":"2026-01-19T17:49:24","modified_gmt":"2026-01-19T08:49:24","slug":"ifrs%e3%81%ab%e3%81%8a%e3%81%91%e3%82%8b%e3%82%b9%e3%83%88%e3%83%83%e3%82%af%e3%82%aa%e3%83%97%e3%82%b7%e3%83%a7%e3%83%b3%e3%81%ae%e4%bc%9a%e8%a8%88%e5%87%a6%e7%90%86%e3%81%af%ef%bc%9f%e6%97%a5","status":"publish","type":"post","link":"https:\/\/biz.moneyforward.com\/ipo\/basic\/13784\/","title":{"rendered":"IFRS\u306b\u304a\u3051\u308b\u30b9\u30c8\u30c3\u30af\u30aa\u30d7\u30b7\u30e7\u30f3\u306e\u4f1a\u8a08\u51e6\u7406\u306f\uff1f\u65e5\u672c\u57fa\u6e96\u3068\u306e\u9055\u3044\u3084\u4ed5\u8a33\u65b9\u6cd5\u306a\u3069\u3092\u89e3\u8aac"},"content":{"rendered":"<p><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\u9069\u7528\u4f01\u696d\u3084\u3001\u5c06\u6765\u7684\u306bIPO\u30fb\u6d77\u5916\u5e02\u5834\u3078\u306e\u4e0a\u5834\u3092\u76ee\u6307\u3059\u4f01\u696d\u306b\u3068\u3063\u3066\u3001\u30b9\u30c8\u30c3\u30af\u30aa\u30d7\u30b7\u30e7\u30f3\uff08\u682a\u5f0f\u5831\u916c\uff09\u306e\u4f1a\u8a08\u51e6\u7406\u306f\u8907\u96d1\u304b\u3064\u91cd\u8981\u306a\u30c6\u30fc\u30de\u3067\u3059\u3002\u65e5\u672c\u57fa\u6e96\uff08J-GAAP\uff09\u3068\u306f\u7570\u306a\u308a\u3001IFRS\u7b2c2\u53f7\u300c\u682a\u5f0f\u306b\u57fa\u3065\u304f\u5831\u916c\u300d\u306b\u57fa\u3065\u304f\u51e6\u7406\u3067\u306f\u3001\u8cbb\u7528\u306e\u8a08\u4e0a\u65b9\u6cd5\u3084\u30bf\u30a4\u30df\u30f3\u30b0\u306b\u5927\u304d\u306a\u5dee\u7570\u304c\u751f\u3058\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u672c\u8a18\u4e8b\u3067\u306f\u3001IFRS\u306b\u304a\u3051\u308b\u30b9\u30c8\u30c3\u30af\u30aa\u30d7\u30b7\u30e7\u30f3\u306e\u57fa\u672c\u7684\u306a\u8003\u3048\u65b9\u304b\u3089\u3001\u65e5\u672c\u57fa\u6e96\u3068\u306e\u5177\u4f53\u7684\u306a\u9055\u3044\u3001\u5177\u4f53\u7684\u306a\u4ed5\u8a33\u3001\u305d\u3057\u3066\u5b9f\u52d9\u4e0a\u306e\u5bfe\u7b56\u307e\u3067\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<div id=\"post-below-intro\"><\/div><h2>IFRS\u306b\u304a\u3051\u308b\u30b9\u30c8\u30c3\u30af\u30aa\u30d7\u30b7\u30e7\u30f3\u306e\u4f1a\u8a08\u51e6\u7406\u306f\uff1f<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>IFRS\u306b\u304a\u3051\u308b\u30b9\u30c8\u30c3\u30af\u30aa\u30d7\u30b7\u30e7\u30f3\u306f\u3001IFRS\u7b2c2\u53f7\u300c\u682a\u5f0f\u306b\u57fa\u3065\u304f\u5831\u916c\u300d\u306e\u9069\u7528\u7bc4\u56f2\u3068\u3057\u3066\u51e6\u7406\u3055\u308c\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u3053\u306e\u57fa\u6e96\u306f\u3001\u4f01\u696d\u304c\u8ca1\u8ca8\u3084\u30b5\u30fc\u30d3\u30b9\u306e\u5bfe\u4fa1\u3068\u3057\u3066\u3001\u81ea\u793e\u306e\u682a\u5f0f\u307e\u305f\u306f\u682a\u4fa1\u306b\u9023\u52d5\u3057\u305f\u73fe\u91d1\u7b49\u3092\u652f\u6255\u3046\u53d6\u5f15\u5168\u822c\u3092\u6307\u3057\u307e\u3059\u3002\u65e5\u672c\u57fa\u6e96\u306b\u304a\u3051\u308b\u300c\u30b9\u30c8\u30c3\u30af\u30aa\u30d7\u30b7\u30e7\u30f3\u7b49\u306b\u95a2\u3059\u308b<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/75\/\" data-internallinksmanager029f6b8e52c=\"269\" title=\"\u4f1a\u8a08\u57fa\u6e96\">\u4f1a\u8a08\u57fa\u6e96<\/a>\u300d\u3088\u308a\u3082\u7bc4\u56f2\u304c\u5e83\u304f\u3001\u5f93\u696d\u54e1\u3078\u306e\u5831\u916c\u3060\u3051\u3067\u306a\u304f\u3001\u5916\u90e8\u53d6\u5f15\u5148\u3078\u306e\u652f\u6255\u624b\u6bb5\u3068\u3057\u3066\u682a\u5f0f\u3092\u7528\u3044\u308b\u5834\u5408\u3082\u5bfe\u8c61\u3068\u306a\u308b\u70b9\u304c\u5927\u304d\u306a\u7279\u5fb4\u3067\u3059\u3002<\/p>\n<h3>\u516c\u6b63\u4fa1\u5024\u6e2c\u5b9a\u306e\u539f\u5247<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>IFRS\u3067\u306f\u3001\u30b9\u30c8\u30c3\u30af\u30aa\u30d7\u30b7\u30e7\u30f3\u306e\u4ed8\u4e0e\u65e5\u306b\u304a\u3051\u308b\u300c\u516c\u6b63\u4fa1\u5024\u300d\u306b\u57fa\u3065\u3044\u3066\u8cbb\u7528\u3092\u6e2c\u5b9a\u3057\u3001\u6a29\u5229\u78ba\u5b9a\u671f\u9593\u306b\u308f\u305f\u3063\u3066\u8a08\u4e0a\u3059\u308b\u3053\u3068\u304c\u539f\u5247\u3067\u3059\u3002<\/b><\/span><\/p>\n<p>\u516c\u6b63\u4fa1\u5024\u3092\u7b97\u5b9a\u3059\u308b\u969b\u306b\u306f\u3001\u30d6\u30e9\u30c3\u30af\u30fb\u30b7\u30e7\u30fc\u30eb\u30ba\u30fb\u30e2\u30c7\u30eb\u3084\u4e8c\u9805\u30e2\u30c7\u30eb\u3068\u3044\u3063\u305f\u8a55\u4fa1\u624b\u6cd5\u304c\u7528\u3044\u3089\u308c\u307e\u3059\u3002\u3053\u306e\u30a2\u30d7\u30ed\u30fc\u30c1\u81ea\u4f53\u306f\u65e5\u672c\u57fa\u6e96\u3068\u985e\u4f3c\u3057\u3066\u3044\u307e\u3059\u304c\u3001\u5f8c\u8ff0\u3059\u308b\u300c\u8cbb\u7528\u306e\u914d\u5206\u65b9\u6cd5\u300d\u3084\u300c\u524d\u63d0\u6761\u4ef6\u306e\u5909\u66f4\u300d\u306b\u304a\u3044\u3066\u3001IFRS\u306e\u65b9\u304c\u3088\u308a\u53b3\u683c\u306a\u904b\u7528\u304c\u6c42\u3081\u3089\u308c\u307e\u3059\u3002<\/p>\n<h3>\u300c\u682a\u5f0f\u6c7a\u6e08\u578b\u300d\u3068\u300c\u73fe\u91d1\u6c7a\u6e08\u578b\u300d\u306e\u533a\u5206<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>IFRS\u3067\u306f\u3001\u5831\u916c\u306e\u6c7a\u6e08\u624b\u6bb5\u306b\u3088\u3063\u3066\u4f1a\u8a08\u51e6\u7406\u304c\u660e\u78ba\u306b\u5206\u304b\u308c\u307e\u3059\u3002<\/b><\/span><\/p>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list summary-box__list\">\n<li><strong>\u6301\u5206\u6c7a\u6e08\u578b\uff1a <\/strong>\u30b9\u30c8\u30c3\u30af\u30aa\u30d7\u30b7\u30e7\u30f3\u306e\u3088\u3046\u306b\u682a\u5f0f\u3067\u652f\u6255\u3046\u3082\u306e\u3002\u300c\u8cc7\u672c\u300d\u306e\u5897\u52a0\u3068\u3057\u3066\u51e6\u7406\u3059\u308b\u3002<\/li>\n<li><strong>\u73fe\u91d1\u6c7a\u6e08\u578b\uff1a <\/strong>\u30d5\u30a1\u30f3\u30c8\u30e0\u30b9\u30c8\u30c3\u30af\u306e\u3088\u3046\u306b\u682a\u4fa1\u9023\u52d5\u3067\u73fe\u91d1\u3092\u652f\u6255\u3046\u3082\u306e\u3002\u300c\u8ca0\u50b5\u300d\u3068\u3057\u3066\u51e6\u7406\u3057\u3001\u6bce\u671f\u672b\u306b\u518d\u8a55\u4fa1\u304c\u5fc5\u8981\u3002<\/li>\n<\/ul>\n<\/div>\n<p>\u4e00\u822c\u7684\u306a\u30b9\u30c8\u30c3\u30af\u30aa\u30d7\u30b7\u30e7\u30f3\u306f\u300c\u6301\u5206\u6c7a\u6e08\u578b\u300d\u306b\u8a72\u5f53\u3057\u307e\u3059\u304c\u3001\u5236\u5ea6\u8a2d\u8a08\u306b\u3088\u3063\u3066\u306f\u8ca0\u50b5\u8a08\u4e0a\u3092\u6c42\u3081\u3089\u308c\u308b\u30b1\u30fc\u30b9\u3082\u3042\u308b\u305f\u3081\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.ifrs.org\/issued-standards\/list-of-standards\/ifrs-2-share-based-payment\/\" target=\"_blank\" rel=\"noopener\">IFRS 2 Share-based Payment\uff5cIFRS Foundation<\/a><\/p>\n<h2>\u65e5\u672c\u57fa\u6e96\u3068IFRS\u306e\u30b9\u30c8\u30c3\u30af\u30aa\u30d7\u30b7\u30e7\u30f3\u4f1a\u8a08\u306e\u9055\u3044\u306f\uff1f<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u65e5\u672c\u57fa\u6e96\u304b\u3089IFRS\u3078\u79fb\u884c\u3059\u308b\u969b\u3001\u307e\u305f\u306f\u4f75\u7528\u3059\u308b\u969b\u306b\u6700\u3082\u5b9f\u52d9\u3078\u306e\u5f71\u97ff\u304c\u5927\u304d\u3044\u306e\u304c\u3001\u300c\u8cbb\u7528\u914d\u5206\u300d\u300c\u5931\u52b9\u51e6\u7406\u300d\u300c\u7a0e\u52b9\u679c\u300d\u306e3\u70b9\u3067\u3059\u3002<\/b><\/span>\u3053\u308c\u3089\u306f\u6c7a\u7b97\u6570\u5024\uff08PL\/BS\uff09\u306b\u76f4\u63a5\u7684\u306a\u30a4\u30f3\u30d1\u30af\u30c8\u3092\u4e0e\u3048\u307e\u3059\u3002<\/p>\n<table>\n<thead>\n<tr>\n<th>\u9805\u76ee<\/th>\n<th>\u65e5\u672c\u57fa\u6e96\uff08J-GAAP\uff09<\/th>\n<th>IFRS\uff08\u56fd\u969b\u8ca1\u52d9\u5831\u544a\u57fa\u6e96\uff09<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"text-align: left;\"><strong>\u8cbb\u7528\u914d\u5206<\/strong><\/td>\n<td style=\"text-align: left;\">\u5b9a\u984d\u6cd5\u7684\u306a\u6309\u5206\u304c\u53ef\u80fd<\/td>\n<td style=\"text-align: left;\">\u6a29\u5229\u78ba\u5b9a\u671f\u9593\u304c\u7570\u306a\u308b\u5404\u5206\u5272\u5206\u306b\u3064\u3044\u3066\u3001\u305d\u308c\u305e\u308c\u3092\u72ec\u7acb\u3057\u305f\u30b9\u30c8\u30c3\u30af\u30aa\u30d7\u30b7\u30e7\u30f3\u3068\u3057\u3066\u3001\u305d\u308c\u305e\u308c\u306e\u6a29\u5229\u78ba\u5b9a\u671f\u9593\u306b\u308f\u305f\u3063\u3066\u8cbb\u7528\u51e6\u7406\uff08\u521d\u671f\u8cbb\u7528\u304c\u5927\uff09<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\"><strong>\u5931\u52b9\u51e6\u7406<\/strong><\/td>\n<td style=\"text-align: left;\">\u623b\u5165\u76ca\u3068\u3057\u3066PL\u8a08\u4e0a<\/td>\n<td style=\"text-align: left;\">\u623b\u5165\u4e0d\u53ef<br \/>\n\uff08\u8cc7\u672c\u9593\u306e\u632f\u66ff\u306e\u307f\uff09<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\"><strong>\u7a0e\u52b9\u679c<\/strong><\/td>\n<td style=\"text-align: left;\">\u8cbb\u7528\u8a08\u4e0a\u7d2f\u8a08\u984d\u3092\u4e0a\u9650\u306b\u3057\u3066<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>\u3092\u8a08\u7b97<\/td>\n<td style=\"text-align: left;\">\u671f\u672b\u682a\u4fa1\u304b\u3089\u8a08\u7b97\u3055\u308c\u308b\u5c06\u6765\u306e\u640d\u91d1\u7b97\u5165\u984d\u3092\u3082\u3068\u306b\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u3092\u8a08\u7b97<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.asb-j.jp\/jp\/accounting_standards_system\/details.html?topics_id=34\" target=\"_blank\" rel=\"noopener\">\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u7b2c8\u53f7\u30b9\u30c8\u30c3\u30af\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3\u7b49\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\uff5c\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u59d4\u54e1\u4f1a (ASBJ)<\/a><\/p>\n<h3>1. \u8cbb\u7528\u914d\u5206<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u6bb5\u968e\u7684\u306b\u6a29\u5229\u304c\u78ba\u5b9a\u3059\u308b\u5236\u5ea6\u306b\u304a\u3044\u3066\u3001IFRS\u306f\u300c\u30b0\u30ec\u30fc\u30c7\u30c3\u30c9\u30fb\u30d9\u30b9\u30c6\u30a3\u30f3\u30b0\u300d\u3068\u547c\u3070\u308c\u308b\u51e6\u7406\u3092\u539f\u5247\u3068\u3057\u3066\u3044\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u3053\u308c\u306f\u3001\u6a29\u5229\u78ba\u5b9a\u65e5\u304c\u7570\u306a\u308b\u3054\u3068\u306b\u5225\u306e\u300c\u30c8\u30e9\u30f3\u30b7\u30a7\u300d\u3068\u3057\u3066\u6271\u3044\u3001\u305d\u308c\u305e\u308c\u306e\u671f\u9593\u306b\u5408\u308f\u305b\u3066\u8cbb\u7528\u3092\u8a08\u4e0a\u3059\u308b\u65b9\u6cd5\u3067\u3059\u3002\u65e5\u672c\u57fa\u6e96\u3067\u306f\u5168\u4f53\u3092\u5747\u7b49\u306b\u671f\u9593\u6309\u5206\u3059\u308b\u3053\u3068\u304c\u8a8d\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u304c\u3001IFRS\u306e\u3053\u306e\u65b9\u5f0f\u3067\u306f\u3001\u5c0e\u5165\u521d\u671f\uff081\u5e74\u76ee\u306a\u3069\uff09\u306b\u8cbb\u7528\u8a08\u4e0a\u984d\u304c\u96c6\u4e2d\u3057\u3001\u5229\u76ca\u3092\u5727\u8feb\u3059\u308b\u8981\u56e0\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<h3>2. \u5931\u52b9\u6642\u306e\u51e6\u7406\uff08\u623b\u5165\u306e\u53ef\u5426\uff09<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u6a29\u5229\u78ba\u5b9a\u5f8c\u306b\u6a29\u5229\u4e0d\u884c\u4f7f\u3067\u30b9\u30c8\u30c3\u30af\u30aa\u30d7\u30b7\u30e7\u30f3\u304c\u5931\u52b9\u3057\u305f\u5834\u5408\u3001IFRS\u3067\u306f\u904e\u53bb\u306b\u8a08\u4e0a\u3057\u305f\u8cbb\u7528\u3092\u53d6\u308a\u6d88\u3059\uff08\u623b\u3057\u5165\u308c\u308b\uff09\u3053\u3068\u306f\u3067\u304d\u307e\u305b\u3093\u3002<\/b><\/span><\/p>\n<p>\u65e5\u672c\u57fa\u6e96\u3067\u306f\u300c<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/57762\/\" data-internallinksmanager029f6b8e52c=\"200\" title=\"\u65b0\u682a\u4e88\u7d04\u6a29\">\u65b0\u682a\u4e88\u7d04\u6a29<\/a>\u623b\u5165\u76ca\u300d\u3068\u3057\u3066\u7279\u5225\u5229\u76ca\u306a\u3069\u306b\u8a08\u4e0a\u3057\u3001\u904e\u53bb\u306e\u8cbb\u7528\u3092PL\uff08<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/130\/\" data-internallinksmanager029f6b8e52c=\"210\" title=\"\u640d\u76ca\u8a08\u7b97\u66f8\">\u640d\u76ca\u8a08\u7b97\u66f8<\/a>\uff09\u4e0a\u3067\u5b9f\u8cea\u7684\u306b\u76f8\u6bba\u3067\u304d\u307e\u3059\u304c\u3001IFRS\u3067\u306f\u4e00\u5ea6\u8a8d\u8b58\u3057\u305f\u8cbb\u7528\u306f\u4fee\u6b63\u3055\u308c\u305a\u3001\u8cc7\u672c\u306e\u90e8\uff08\u6301\u5206\uff09\u306e\u4e2d\u3067\u79d1\u76ee\u3092\u632f\u308a\u66ff\u3048\u308b\u51e6\u7406\u306b\u3068\u3069\u307e\u308a\u307e\u3059\u3002<\/p>\n<h3>3. \u7a0e\u52b9\u679c\u4f1a\u8a08<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>IFRS\u306b\u304a\u3051\u308b<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/72\/\" data-internallinksmanager029f6b8e52c=\"213\" title=\"\u7a0e\u52b9\u679c\u4f1a\u8a08\">\u7a0e\u52b9\u679c\u4f1a\u8a08<\/a>\u306f\u3001\u671f\u672b\u3054\u3068\u306e\u682a\u4fa1\u306b\u57fa\u3065\u3044\u3066\u5c06\u6765\u306e\u7a0e\u52d9\u4e0a\u306e\u640d\u91d1\u7b97\u5165\u898b\u8fbc\u984d\u3092\u518d\u8a55\u4fa1\u3057\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u65e5\u672c\u57fa\u6e96\u304c\u8cbb\u7528\u8a08\u4e0a\u7d2f\u8a08\u984d\u3092\u4e0a\u9650\u3068\u3057\u3066\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u304c\u8a08\u7b97\u3055\u308c\u308b\u306e\u306b\u5bfe\u3057\u3001IFRS\u3067\u306f\u682a\u4fa1\u304c\u4e0a\u6607\u3057\u3001\u5c06\u6765\u306e\u7a0e\u52d9\u4e0a\u306e\u63a7\u9664\u30e1\u30ea\u30c3\u30c8\u304c\u4f1a\u8a08\u4e0a\u306e\u8cbb\u7528\u8a08\u4e0a\u7d2f\u8a08\u984d\u3092\u4e0a\u56de\u308b\u3068\u898b\u8fbc\u307e\u308c\u308b\u5834\u5408\u3001\u305d\u306e\u8d85\u904e\u5206\u3092PL\u3067\u306f\u306a\u304f\u300c\u8cc7\u672c\u300d\u306b\u76f4\u63a5\u8a08\u4e0a\u3057\u307e\u3059\u3002\u682a\u4fa1\u5909\u52d5\u304c\u7a0e\u52b9\u679c\u8a08\u7b97\u306b\u30c0\u30a4\u30ec\u30af\u30c8\u306b\u5f71\u97ff\u3059\u308b\u305f\u3081\u3001\u8a08\u7b97\u30d7\u30ed\u30bb\u30b9\u304c\u8907\u96d1\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<h2>IFRS\u306b\u304a\u3051\u308b\u30b9\u30c8\u30c3\u30af\u30aa\u30d7\u30b7\u30e7\u30f3\u306e\u8cbb\u7528\u8a08\u4e0a\u306e\u624b\u9806\u306f\uff1f<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>IFRS\u306e\u5b9f\u52d9\u3067\u306f\u3001\u4ee5\u4e0b\u306e3\u30b9\u30c6\u30c3\u30d7\u3067\u8cbb\u7528\u3092\u7b97\u51fa\u30fb\u7ba1\u7406\u3057\u307e\u3059\u3002<\/b><\/span>\u7279\u306b\u300c\u5e02\u5834\u6761\u4ef6\u300d\u3068\u300c\u975e\u5e02\u5834\u6761\u4ef6\u300d\u306e\u6271\u3044\u306b\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<h3>1. \u4ed8\u4e0e\u65e5\u306e\u516c\u6b63\u4fa1\u5024\u3092\u7b97\u5b9a\u3059\u308b<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u307e\u305a\u3001\u30aa\u30d7\u30b7\u30e7\u30f31\u500b\u3042\u305f\u308a\u306e\u516c\u6b63\u4fa1\u5024\u3092\u7b97\u51fa\u3057\u307e\u3059\u3002<\/b><\/span>\u30d6\u30e9\u30c3\u30af\u30fb\u30b7\u30e7\u30fc\u30eb\u30ba\u5f0f\u3084\u30e2\u30f3\u30c6\u30ab\u30eb\u30ed\u30fb\u30b7\u30df\u30e5\u30ec\u30fc\u30b7\u30e7\u30f3\u7b49\u3092\u7528\u3044\u3001\u682a\u4fa1\u5909\u52d5\u6027\uff08\u30dc\u30e9\u30c6\u30a3\u30ea\u30c6\u30a3\uff09\u3001\u4e88\u60f3\u914d\u5f53\u7387\u3001\u7121\u30ea\u30b9\u30af\u5229\u5b50\u7387\u306a\u3069\u306e\u5909\u6570\u3092\u5165\u529b\u3057\u307e\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list summary-box__list\">\n<li><strong>\u5e02\u5834\u6761\u4ef6\uff08\u682a\u4fa1\u76ee\u6a19\u306a\u3069\uff09\uff1a <\/strong>\u516c\u6b63\u4fa1\u5024\u7b97\u5b9a\u306e\u4e2d\u306b\u7e54\u308a\u8fbc\u307f\u307e\u3059\u3002<\/li>\n<li><strong>\u975e\u5e02\u5834\u6761\u4ef6\uff08\u52e4\u52d9\u6761\u4ef6\u3084\u696d\u7e3e\u76ee\u6a19\uff09\uff1a<\/strong> \u516c\u6b63\u4fa1\u5024\u306b\u306f\u53cd\u6620\u3055\u305b\u305a\u3001\u6570\u91cf\u898b\u7a4d\u3082\u308a\u3067\u8abf\u6574\u3057\u307e\u3059\u3002<\/li>\n<\/ul>\n<\/div>\n<h3>2. \u6a29\u5229\u78ba\u5b9a\u6570\u306e\u898b\u7a4d\u3082\u308a\u3068\u4fee\u6b63<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u6a29\u5229\u78ba\u5b9a\u671f\u9593\u4e2d\u306f\u3001\u6700\u7d42\u7684\u306b\u6a29\u5229\u78ba\u5b9a\u3059\u308b\u6570\u91cf\u3092\u6bce\u671f\u672b\u306b\u898b\u76f4\u3057\u307e\u3059\u3002<\/b><\/span>\u9000\u8077\u7387\u3084\u696d\u7e3e\u9054\u6210\u5ea6\u306a\u3069\u306e\u975e\u5e02\u5834\u6761\u4ef6\u306b\u57fa\u3065\u304d\u3001\u5b9f\u7e3e\u304c\u898b\u7a4d\u3082\u308a\u3068\u7570\u306a\u308b\u5834\u5408\u306f\u305d\u306e\u5dee\u984d\u3092\u5f53\u671f\u306e\u8cbb\u7528\u3068\u3057\u3066\u8abf\u6574\u3057\u307e\u3059\u3002<\/p>\n<p>\u3053\u306e\u30d7\u30ed\u30bb\u30b9\u306f\u300c\u30c8\u30a5\u30eb\u30fc\u30a2\u30c3\u30d7\u300d\u3068\u547c\u3070\u308c\u307e\u3059\u3002\u57fa\u672c\u306f\u65e5\u672c\u57fa\u6e96\u3068\u540c\u69d8\u3067\u3059\u304c\u3001IFRS\u3067\u306f\u3088\u308a\u8a73\u7d30\u306a\u958b\u793a\u304c\u6c42\u3081\u3089\u308c\u308b\u305f\u3081\u3001\u7cbe\u7dfb\u306a\u7ba1\u7406\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<h3>3. \u30c8\u30e9\u30f3\u30b7\u30a7\u3054\u3068\u306e\u8cbb\u7528\u914d\u5206\u3068\u8a18\u5e33<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u6bb5\u968e\u7684\u6a29\u5229\u78ba\u5b9a\uff08\u5206\u5272\u884c\u4f7f\uff09\u306e\u5834\u5408\u3001\u5404\u30c8\u30e9\u30f3\u30b7\u30a7\u3092\u72ec\u7acb\u3057\u305f\u30aa\u30d7\u30b7\u30e7\u30f3\u3068\u307f\u306a\u3057\u3001\u305d\u308c\u305e\u308c\u306e\u6a29\u5229\u78ba\u5b9a\u671f\u9593\u306b\u5fdc\u3058\u3066\u8cbb\u7528\u3092\u7a4d\u307f\u4e0a\u3052\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u4f8b\u3048\u3070\u30013\u5e74\u9593\u3067\u5747\u7b49\u306b\u6a29\u5229\u78ba\u5b9a\u3059\u308b\u5834\u5408\u30011\u5e74\u76ee\u306b\u5e30\u5c5e\u3059\u308b\u8cbb\u7528\u306f\u300c1\u5e74\u76ee\u5206\u5168\u984d + 2\u5e74\u76ee\u5206\u306e\u534a\u5206 + 3\u5e74\u76ee\u5206\u306e3\u5206\u306e1\u300d\u3068\u306a\u308a\u3001\u521d\u5e74\u5ea6\u306e\u8ca0\u62c5\u304c\u6700\u3082\u91cd\u304f\u306a\u308a\u307e\u3059\u3002\u3053\u306e\u8a08\u7b97\u30ed\u30b8\u30c3\u30af\u3092Excel\u3084\u7ba1\u7406\u30b7\u30b9\u30c6\u30e0\u7b49\u3067\u53b3\u5bc6\u306b\u7ba1\u7406\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<h2>IFRS\u306b\u304a\u3051\u308b\u30b9\u30c8\u30c3\u30af\u30aa\u30d7\u30b7\u30e7\u30f3\u306e\u4ed5\u8a33\u65b9\u6cd5\u306f\uff1f<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>IFRS\u306e\u5b9f\u52d9\u306b\u304a\u3044\u3066\u6700\u3082\u8cea\u554f\u304c\u591a\u3044\u306e\u304c\u3001\u5177\u4f53\u7684\u306a\u300c\u4ed5\u8a33\u300d\u306e\u5207\u308a\u65b9\u3067\u3059\u3002<\/b><\/span>\u3053\u3053\u3067\u306f\u3001\u6a29\u5229\u4ed8\u4e0e\u304b\u3089\u884c\u4f7f\u3001\u3042\u308b\u3044\u306f\u5931\u52b9\u306b\u81f3\u308b\u307e\u3067\u306e\u6a19\u6e96\u7684\u306a\u4ed5\u8a33\u306e\u6d41\u308c\u3092\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<h3>\u671f\u4e2d\uff08\u6a29\u5229\u78ba\u5b9a\u671f\u9593\uff09\u306e\u8cbb\u7528\u8a08\u4e0a<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u5f53\u671f\u306b\u5e30\u5c5e\u3059\u308b\u984d\u3092\u8cbb\u7528\u8a08\u4e0a\u3057\u3001\u76f8\u624b\u52d8\u5b9a\u306b\u306f\u8cc7\u672c\uff08\u6301\u5206\uff09\u3092\u4f7f\u7528\u3057\u307e\u3059\u3002<\/b><\/span>IFRS\u3067\u306f\u300c\u6255\u8fbc\u8cc7\u672c\u300d\u3084\u300c\u305d\u306e\u4ed6<a href=\"https:\/\/biz.moneyforward.com\/establish\/basic\/143\/\" data-internallinksmanager029f6b8e52c=\"182\" title=\"\u8cc7\u672c\u5270\u4f59\u91d1\">\u8cc7\u672c\u5270\u4f59\u91d1<\/a>\u300d\u306e\u6027\u8cea\u3092\u6301\u3064\u6301\u5206\u9805\u76ee\u3068\u3057\u3066\u8a08\u4e0a\u3055\u308c\u307e\u3059\u3002<\/p>\n<table>\n<thead>\n<tr>\n<th colspan=\"2\">\u501f\u65b9<\/th>\n<th colspan=\"2\">\u8cb8\u65b9<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>\u682a\u5f0f\u5831\u916c\u8cbb\u7528<\/td>\n<td>\u00d7\u00d7\u00d7 \u5186<\/td>\n<td>\u8cc7\u672c\uff08\u6301\u5206\uff09<\/td>\n<td>\u00d7\u00d7\u00d7 \u5186<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3>\u6a29\u5229\u884c\u4f7f\u6642\u306e\u4ed5\u8a33<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u30d7\u30fc\u30eb\u3055\u308c\u3066\u3044\u305f\u8cc7\u672c\u9805\u76ee\u3068\u6255\u8fbc\u91d1\u3092\u5408\u308f\u305b\u3066\u3001<a href=\"https:\/\/biz.moneyforward.com\/establish\/basic\/334\/\" data-internallinksmanager029f6b8e52c=\"469\" title=\"\u8cc7\u672c\u91d1\">\u8cc7\u672c\u91d1<\/a>\u7b49\u3078\u632f\u308a\u66ff\u3048\u307e\u3059\u3002<\/b><\/span>\u3053\u306e\u6642\u3001PL\u3092\u901a\u3059\u51e6\u7406\u306f\u767a\u751f\u3057\u307e\u305b\u3093\u3002<\/p>\n<table>\n<thead>\n<tr>\n<th colspan=\"2\">\u501f\u65b9<\/th>\n<th colspan=\"2\">\u8cb8\u65b9<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>\u73fe\u91d1\u9810\u91d1\uff08\u6255\u8fbc\u91d1\uff09<\/td>\n<td>\u00d7\u00d7\u00d7 \u5186<\/td>\n<td><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td>\u8cc7\u672c\uff08\u6301\u5206\uff09<\/td>\n<td>\u00d7\u00d7\u00d7 \u5186<\/td>\n<td>\u8cc7\u672c\u91d1\u30fb\u8cc7\u672c\u5270\u4f59\u91d1<\/td>\n<td>\u00d7\u00d7\u00d7 \u5186<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3>\u5931\u52b9\u6642\u306e\u4ed5\u8a33<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>PL\u3078\u306e\u623b\u5165\u76ca\u306f\u8a08\u4e0a\u3067\u304d\u307e\u305b\u3093\u304c\u3001\u8cc7\u672c\u9805\u76ee\u306e\u4e2d\u3067\u306e\u632f\u66ff\u51e6\u7406\u306f\u8a8d\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/b><\/span>\u904e\u53bb\u306b\u8a08\u4e0a\u3055\u308c\u305f\u8cbb\u7528\u306f\u78ba\u5b9a\u3057\u3001\u8cc7\u672c\u5270\u4f59\u91d1\u306a\u3069\u3078\u79fb\u52d5\u3059\u308b\u3053\u3068\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<table>\n<thead>\n<tr>\n<th colspan=\"2\">\u501f\u65b9<\/th>\n<th colspan=\"2\">\u8cb8\u65b9<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>\u8cc7\u672c\uff08\u6301\u5206\uff09<\/td>\n<td>\u00d7\u00d7\u00d7 \u5186<\/td>\n<td>\u8cc7\u672c\u5270\u4f59\u91d1<\/td>\n<td>\u00d7\u00d7\u00d7 \u5186<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2>IFRS\u306e\u9069\u7528\u524d\u306b\u691c\u8a0e\u3059\u3079\u304d\u5bfe\u7b56\u306f\uff1f<\/h2>\n<p><span style=\"background-color: 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