{"id":3826,"date":"2023-07-07T10:50:46","date_gmt":"2023-07-07T01:50:46","guid":{"rendered":"https:\/\/biz.moneyforward.com\/ipo\/?p=3826"},"modified":"2024-07-12T14:50:46","modified_gmt":"2024-07-12T05:50:46","slug":"gaap%e3%81%a8%e3%81%af%ef%bc%9f%e6%97%a5%e6%9c%ac%e3%81%a7%e9%81%a9%e7%94%a8%e5%8f%af%e8%83%bd%e3%81%aa%e4%bc%9a%e8%a8%88%e5%9f%ba%e6%ba%964%e7%a8%ae%e9%a1%9e%e3%82%84%e9%81%b8%e3%81%b3%e6%96%b9","status":"publish","type":"post","link":"https:\/\/biz.moneyforward.com\/ipo\/basic\/3826\/","title":{"rendered":"GAAP\u3068\u306f\uff1f\u65e5\u672c\u3067\u9069\u7528\u53ef\u80fd\u306a\u4f1a\u8a08\u57fa\u6e964\u7a2e\u985e\u3084\u9078\u3073\u65b9\u3092\u89e3\u8aac"},"content":{"rendered":"<p>\u81ea\u793e\u306e\u8ca1\u52d9\u60c5\u5831\u306f\u3001<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/75\/\" data-internallinksmanager029f6b8e52c=\"269\" title=\"\u4f1a\u8a08\u57fa\u6e96\">\u4f1a\u8a08\u57fa\u6e96<\/a>\u306b\u5f93\u3063\u3066\u6574\u7406\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u3057\u304b\u3057\u3001\u65e5\u672c\u3067\u9069\u7528\u3067\u304d\u308b\u4f1a\u8a08\u57fa\u6e96\u306f4\u7a2e\u985e\u3042\u308a\u3001\u3069\u306e\u4f1a\u8a08\u65b9\u6cd5\u304c\u81ea\u793e\u306b\u5411\u3044\u3066\u3044\u308b\u306e\u304b\u77e5\u308a\u305f\u3044\u65b9\u306f\u591a\u3044\u3067\u3057\u3087\u3046\u3002<\/p>\n<p>\u3053\u306e\u8a18\u4e8b\u3067\u306f\u3001GAAP\u306e\u6982\u8981\u3084\u5404\u4f1a\u8a08\u57fa\u6e96\u306e\u7279\u5fb4\u3092\u8a73\u3057\u304f\u89e3\u8aac\u3057\u3066\u3044\u307e\u3059\u3002\u81ea\u793e\u306e\u4f1a\u8a08\u30fb\u7d4c\u7406\u3092\u30b9\u30e0\u30fc\u30ba\u306b\u9032\u3081\u308b\u305f\u3081\u306b\u3082\u3001\u305c\u3072\u53c2\u8003\u306b\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<div id=\"post-below-intro\"><\/div><h2>GAAP\u3068\u306f<\/h2>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-3865\" src=\"https:\/\/biz.moneyforward.com\/ipo\/wp-content\/uploads\/2023\/07\/02-3.jpeg\" alt=\"GAAP\u3068\u306f\uff1f\u65e5\u672c\u3067\u9069\u7528\u53ef\u80fd\u306a\u4f1a\u8a08\u57fa\u6e964\u7a2e\u985e\u3084\u9078\u3073\u65b9\u3092\u89e3\u8aac\" width=\"1000\" height=\"667\" srcset=\"https:\/\/biz.moneyforward.com\/ipo\/wp-content\/uploads\/2023\/07\/02-3.jpeg 1000w, https:\/\/biz.moneyforward.com\/ipo\/wp-content\/uploads\/2023\/07\/02-3-300x200.jpeg 300w, https:\/\/biz.moneyforward.com\/ipo\/wp-content\/uploads\/2023\/07\/02-3-768x512.jpeg 768w\" sizes=\"auto, (max-width: 1000px) 100vw, 1000px\" \/><br \/>\nGAAP\u3068\u306f\u300cGenerally Accepted Accounting Principles\u300d\u306e\u7565\u79f0\u3067\u3001\u4f01\u696d\u306e\u4f1a\u8a08\u57fa\u6e96\u3092\u307e\u3068\u3081\u305f\u30eb\u30fc\u30eb\u306e\u3053\u3068\u3067\u3059\u3002\u4f01\u696d\u306e\u8ca1\u52d9\u60c5\u5831\u3092\u3055\u307e\u3056\u307e\u306a\u4f01\u696d\u3068\u6bd4\u8f03\u3059\u308b\u5834\u5408\u306b\u30eb\u30fc\u30eb\u304c\u5b9a\u3081\u3089\u308c\u3066\u3044\u306a\u3044\u3068\u3001\u6295\u8cc7\u5bb6\u304c\u7684\u78ba\u306b\u5224\u65ad\u3067\u304d\u307e\u305b\u3093\u3002<\/p>\n<p>\u305d\u306e\u305f\u3081\u3001GAAP\u306e\u3088\u3046\u306a\u30eb\u30fc\u30eb\u304c\u5b58\u5728\u3057\u307e\u3059\u3002\u65e5\u672c\u306eGAAP\u306f\u3001J-GAAP\u3068\u547c\u3070\u308c\u3066\u304a\u308a\u3001\u65e5\u672c\u306e\u6cd5\u5f8b\u3084\u7a0e\u5236\u306b\u5f93\u3063\u3066\u5185\u5bb9\u304c\u5909\u66f4\u3055\u308c\u3066\u3044\u308b\u306e\u304c\u7279\u5fb4\u3067\u3059\u3002\u8a73\u7d30\u306f\u3053\u306e\u3042\u3068\u89e3\u8aac\u3057\u3066\u3044\u307e\u3059\u306e\u3067\u3001\u305c\u3072\u6700\u5f8c\u307e\u3067\u304a\u8aad\u307f\u304f\u3060\u3055\u3044\u3002<\/p>\n<h2>\u65e5\u672c\u3067\u9069\u7528\u3067\u304d\u308b\u4f1a\u8a08\u57fa\u6e96\u306f4\u7a2e\u985e<\/h2>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-3866\" src=\"https:\/\/biz.moneyforward.com\/ipo\/wp-content\/uploads\/2023\/07\/03-3.jpeg\" alt=\"GAAP\u3068\u306f\uff1f\u65e5\u672c\u3067\u9069\u7528\u53ef\u80fd\u306a\u4f1a\u8a08\u57fa\u6e964\u7a2e\u985e\u3084\u9078\u3073\u65b9\u3092\u89e3\u8aac\" width=\"1000\" height=\"667\" srcset=\"https:\/\/biz.moneyforward.com\/ipo\/wp-content\/uploads\/2023\/07\/03-3.jpeg 1000w, https:\/\/biz.moneyforward.com\/ipo\/wp-content\/uploads\/2023\/07\/03-3-300x200.jpeg 300w, https:\/\/biz.moneyforward.com\/ipo\/wp-content\/uploads\/2023\/07\/03-3-768x512.jpeg 768w\" sizes=\"auto, (max-width: 1000px) 100vw, 1000px\" \/><br \/>\n\u65e5\u672c\u3067\u9069\u7528\u3067\u304d\u308b\u4f1a\u8a08\u57fa\u6e96\u306f\u3001\u4ee5\u4e0b\u306e4\u7a2e\u985e\u3067\u3059\u3002<\/p>\n<ul>\n<li>JGAAP<\/li>\n<li>USGAAP<\/li>\n<li>JMIS<\/li>\n<li><a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/75\/\" data-internallinksmanager029f6b8e52c=\"441\" title=\"IFRS\">IFRS<\/a><\/li>\n<\/ul>\n<p>\u305d\u308c\u305e\u308c\u306e\u4f1a\u8a08\u57fa\u6e96\u306b\u304a\u3044\u3066\u3001\u3069\u3093\u306a\u4f01\u696d\u304c\u63a1\u7528\u306b\u5411\u3044\u3066\u3044\u308b\u304b\u7279\u5fb4\u3082\u3042\u308f\u305b\u3066\u7d39\u4ecb\u3057\u3066\u3044\u307e\u3059\u3002\u305c\u3072\u3001\u53c2\u8003\u306b\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<h3>JGAAP\uff08\u65e5\u672c\u4f1a\u8a08\u57fa\u6e96\uff09<\/h3>\n<p>JGAAP\u3068\u306f\u3001\u65e5\u672c\u7279\u6709\u306e\u4f1a\u8a08\u57fa\u6e96\u3067\u3059\u3002\u305d\u306e\u305f\u3081\u3001\u591a\u304f\u306e\u56fd\u5185\u4f01\u696d\u304cJGAAP\u306e\u4f1a\u8a08\u57fa\u6e96\u3092\u9069\u7528\u3057\u3066\u3044\u307e\u3059\u3002JGAAP\u306e\u4f1a\u8a08\u57fa\u6e96\u3092\u63a1\u7528\u3059\u308b\u30e1\u30ea\u30c3\u30c8\u3068\u3057\u3066\u306f\u3001\u65e5\u672c\u306e\u7a0e\u5236\u306b\u9069\u3057\u3066\u3044\u308b\u70b9\u304c\u6319\u3052\u3089\u308c\u307e\u3059\u3002<\/p>\n<p>JGAAP\u306f\u65e5\u672c\u306e\u6cd5\u5f8b\u3084\u7a0e\u5236\u3092\u53c2\u8003\u306b\u4f5c\u6210\u3055\u308c\u3066\u3044\u308b\u305f\u3081\u3001\u7406\u89e3\u304c\u3057\u3084\u3059\u304f\u65e5\u672c\u56fd\u5185\u3067\u30d3\u30b8\u30cd\u30b9\u3092\u3057\u3066\u3044\u308b\u4f01\u696d\u306f\u9069\u7528\u304c\u5bb9\u6613\u3067\u3057\u3087\u3046\u3002\u3057\u304b\u3057\u3001JGAAP\u3092\u63a1\u7528\u3059\u308b\u30c7\u30e1\u30ea\u30c3\u30c8\u3082\u5b58\u5728\u3057\u307e\u3059\u3002JGAAP\u3092\u63a1\u7528\u3059\u308b\u3068\u3001\u6d77\u5916\u306e\u5e02\u5834\u306b\u4e0a\u5834\u3067\u304d\u306a\u3044\u3068\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u305d\u306e\u305f\u3081\u3001JGAAP\u306f\u6d77\u5916\u4e0a\u5834\u3092\u8003\u3048\u3066\u3044\u308b\u4f01\u696d\u306b\u304a\u3059\u3059\u3081\u3067\u304d\u307e\u305b\u3093\u3002<\/p>\n<p>JGAAP\u306e\u63a1\u7528\u304c\u5411\u3044\u3066\u3044\u308b\u4f01\u696d\u306e\u7279\u5fb4\u306f\u3001\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n<ul>\n<li>\u65e5\u672c\u56fd\u5185\u3067\u4e8b\u696d\u3092\u3057\u3066\u3044\u308b\u5c0f\u898f\u6a21\u306a\u4f01\u696d<\/li>\n<li>\u4e3b\u306a\u6295\u8cc7\u5bb6\u304c\u65e5\u672c\u56fd\u5185\u306b\u3044\u308b\u4f01\u696d<\/li>\n<li>\u6d77\u5916\u4e0a\u5834\u306e\u4e88\u5b9a\u304c\u306a\u3044\u56fd\u5185\u4f01\u696d<\/li>\n<\/ul>\n<p>\u4e8b\u696d\u3092\u56fd\u5185\u3067\u5c55\u958b\u3057\u3066\u3044\u308b\u5834\u5408\u306f\u3001JGAPP\u306e\u63a1\u7528\u304c\u9069\u3057\u3066\u3044\u307e\u3059\u3002\u307e\u305f\u3001\u56fd\u5185\u306e\u6295\u8cc7\u5bb6\u304c\u4e3b\u4f53\u306e\u5834\u5408\u3082\u3001\u65e5\u672c\u306e\u6cd5\u5f8b\u3084\u7a0e\u5236\u306b\u57fa\u3065\u3044\u3066\u4f5c\u6210\u3055\u308c\u305fJGAPP\u3092\u63a1\u7528\u3059\u308b\u3079\u304d\u3067\u3057\u3087\u3046\u3002<\/p>\n<p>JGAAP\u306f\u3001\u65e5\u672c\u56fd\u5185\u3067\u6d3b\u52d5\u3059\u308b\u4f1a\u793e\u306b\u4f7f\u308f\u308c\u308b\u57fa\u6e96\u3067\u3059\u3002<\/p>\n<h3>USGAAP\uff08\u7c73\u56fd\u4f1a\u8a08\u57fa\u6e96\uff09<\/h3>\n<p>USGAAP\u3068\u306f\u3001\u7c73\u56fd\u3067\u4e00\u822c\u7684\u306b\u63a1\u7528\u3055\u308c\u3066\u3044\u308b\u4f1a\u8a08\u57fa\u6e96\u3067\u3059\u3002JGAAP\u306e\u7c73\u56fd\u7248\u3068\u8003\u3048\u308c\u3070\u30a4\u30e1\u30fc\u30b8\u304c\u6e67\u304d\u3084\u3059\u3044\u3067\u3057\u3087\u3046\u3002USGAAP\u3092\u63a1\u7528\u3059\u308b\u30e1\u30ea\u30c3\u30c8\u3068\u3057\u3066\u306f\u3001\u7c73\u56fd\u5e02\u5834\u306b\u4e0a\u5834\u3057\u3084\u3059\u304f\u306a\u308b\u70b9\u304c\u6319\u3052\u3089\u308c\u307e\u3059\u3002<\/p>\n<p>\u7c73\u56fd\u306e\u8a3c\u5238\u5e02\u5834\u306b\u4e0a\u5834\u3057\u305f\u3044\u5834\u5408\u306f\u3001USGAAP\u306b\u57fa\u3065\u3044\u305f\u8ca1\u52d9\u5831\u544a\u304c\u5fc5\u9808\u3067\u3059\u3002\u307e\u305f\u3001USGAAP\u306f<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>\u3068\u540c\u7b49\u306e\u4e16\u754c\u7684\u306a\u4f1a\u8a08\u57fa\u6e96\u3067\u3042\u308b\u305f\u3081\u3001\u4f01\u696d\u306e\u4fe1\u983c\u6027\u5411\u4e0a\u306b\u3082\u3064\u306a\u304c\u308a\u307e\u3059\u3002<\/p>\n<p>USGAAP\u3092\u63a1\u7528\u3059\u308b\u30c7\u30e1\u30ea\u30c3\u30c8\u3068\u3057\u3066\u306f\u3001\u4f1a\u8a08\u57fa\u6e96\u306e\u904b\u7528\u3084\u5c0e\u5165\u306b\u30b3\u30b9\u30c8\u304c\u304b\u304b\u308b\u3053\u3068\u3067\u3059\u3002\u65e5\u672c\u306e\u6cd5\u5f8b\u306b\u57fa\u3065\u3044\u3066\u4f5c\u6210\u3055\u308c\u3066\u3044\u308b\u308f\u3051\u3067\u306f\u306a\u3044\u305f\u3081\u3001\u904b\u7528\u306b\u306f\u5c02\u9580\u7684\u306a\u77e5\u8b58\u3084\u7d4c\u9a13\u304c\u5fc5\u8981\u306b\u306a\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\n<p>USGAAP\u306e\u63a1\u7528\u304c\u5411\u3044\u3066\u3044\u308b\u4f01\u696d\u306e\u7279\u5fb4\u306f\u3001\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n<ul>\n<li>\u7c73\u56fd\u306e\u8a3c\u5238\u5e02\u5834\u3067\u4e0a\u5834\u3057\u305f\u3044\u3068\u8003\u3048\u3066\u3044\u308b\u4f01\u696d<\/li>\n<li>\u4e3b\u306a\u6295\u8cc7\u5bb6\u304c\u30a2\u30e1\u30ea\u30ab\u306b\u3044\u308b\u4f01\u696d<\/li>\n<li>\u7c73\u56fd\u4f01\u696d\u3068\u306e\u5408\u4f75\u30fb\u8cb7\u53ce\u3092\u4e88\u5b9a\u3057\u3066\u3044\u308b\u4f01\u696d<\/li>\n<\/ul>\n<p>\u5c06\u6765\u7684\u306b\u7c73\u56fd\u306e\u8a3c\u5238\u5e02\u5834\u306b\u4e0a\u5834\u3057\u305f\u3044\u3068\u8003\u3048\u3066\u3044\u308b\u5834\u5408\u306f\u3001USGAAP\u306e\u63a1\u7528\u304c\u9069\u3057\u3066\u3044\u307e\u3059\u3002\u307e\u305f\u3001\u7c73\u56fd\u4f01\u696d\u3068\u306e\u5408\u4f75\u3084\u8cb7\u53ce\u3092\u4e88\u5b9a\u3057\u3066\u3044\u308b\u5834\u5408\u3082\u3001\u4e8b\u524d\u306bUSGAAP\u306e\u63a1\u7528\u3092\u691c\u8a0e\u3059\u308b\u3079\u304d\u3067\u3057\u3087\u3046\u3002<\/p>\n<p>USGAAP\u306f\u3001\u7c73\u56fd\u306b\u9032\u51fa\u3057\u305f\u3044\u3068\u8003\u3048\u3066\u3044\u308b\u56fd\u5185\u4f01\u696d\u306b\u304a\u3059\u3059\u3081\u306e\u4f1a\u8a08\u57fa\u6e96\u3067\u3059\u3002<\/p>\n<h3>JMIS<\/h3>\n<p>JMIS\u3068\u306f\u3001\u65e5\u672c\u7248\u306e\u56fd\u969b\u4f1a\u8a08\u57fa\u6e96\u3067\u3059\u3002\u56fd\u969b\u4f1a\u8a08\u57fa\u6e96\u3067\u3042\u308bIFRS\u3092\u3001\u65e5\u672c\u306e\u6cd5\u5f8b\u3084\u7a0e\u5236\u306b\u5408\u308f\u305b\u3066\u308f\u304b\u308a\u3084\u3059\u304f\u3057\u305f\u4f1a\u8a08\u57fa\u6e96\u3068\u899a\u3048\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002\u65e5\u672c\u4f01\u696d\u304c\u4f1a\u8a08\u57fa\u6e96\u306bJMIS\u3092\u63a1\u7528\u3059\u308b\u30e1\u30ea\u30c3\u30c8\u3068\u3057\u3066\u3001\u6d77\u5916\u306e\u6295\u8cc7\u5bb6\u3084\u30d3\u30b8\u30cd\u30b9\u30d1\u30fc\u30c8\u30ca\u30fc\u306b\u8ca1\u52d9\u60c5\u5831\u3092\u308f\u304b\u308a\u3084\u3059\u304f\u8aac\u660e\u3067\u304d\u308b\u70b9\u304c\u6319\u3052\u3089\u308c\u307e\u3059\u3002<\/p>\n<p>\u5927\u624b\u306e\u591a\u56fd\u7c4d\u4f01\u696d\u304cJMIS\u3092\u5c0e\u5165\u3057\u305f\u5834\u5408\u306f\u3001\u6d77\u5916\u306e\u5b50\u4f1a\u793e\u3068\u7d4c\u7406\u30fb\u4f1a\u8a08\u51e6\u7406\u304c\u7d71\u4e00\u3055\u308c\u3001\u696d\u52d9\u306e\u52b9\u7387\u5316\u3092\u4fc3\u9032\u3067\u304d\u307e\u3059\u3002\u4e00\u65b9\u3067\u3001JMIS\u306e\u5c0e\u5165\u306b\u306f\u30b3\u30b9\u30c8\u3068\u624b\u9593\u304c\u5fc5\u8981\u3067\u3059\u3002JGAAP\u304b\u3089\u4f1a\u8a08\u57fa\u6e96\u3092\u5909\u66f4\u3059\u308b\u5834\u5408\u3001\u793e\u54e1\u306e\u6559\u80b2\u3084\u5c0e\u5165\u306b\u30b3\u30b9\u30c8\u304c\u304b\u304b\u308a\u307e\u3059\u3002<\/p>\n<p>JMIS\u306e\u63a1\u7528\u304c\u5411\u3044\u3066\u3044\u308b\u4f01\u696d\u306e\u7279\u5fb4\u306f\u3001\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n<ul>\n<li>\u56fd\u969b\u7684\u306a\u4e8b\u696d\u5c55\u958b\u3092\u8003\u3048\u3066\u3044\u308b\u4f01\u696d<\/li>\n<li>\u4e8b\u696d\u306e\u6210\u9577\u3092\u3088\u308a\u4e00\u5c64\u8003\u3048\u3066\u3044\u308b\u4f01\u696d<\/li>\n<\/ul>\n<p>\u30b0\u30ed\u30fc\u30d0\u30eb\u306b\u4e8b\u696d\u3092\u5c55\u958b\u3057\u3066\u3044\u308b\u4f01\u696d\u306f\u3001\u56fd\u969b\u7684\u306b\u6a19\u6e96\u5316\u3055\u308c\u305fIFRS\u3084JMIS\u3092\u63a1\u7528\u3059\u308b\u3053\u3068\u3067\u3001\u4f1a\u8a08\u3084\u7d4c\u7406\u306b\u4e00\u8cab\u6027\u3092\u6301\u305f\u305b\u3089\u308c\u307e\u3059\u3002\u4e8b\u696d\u306e\u6210\u9577\u3092\u3088\u308a\u4e00\u5c64\u8003\u3048\u3066\u3044\u308b\u5834\u5408\u306fJMIS\u306e\u63a1\u7528\u304c\u304a\u3059\u3059\u3081\u3067\u3059\u3002<\/p>\n<h3>IFRS<\/h3>\n<p>IFRS\u3068\u306f\u3001\u4e16\u754c\u5404\u56fd\u3067\u8a8d\u3081\u3089\u308c\u3066\u3044\u308b\u56fd\u969b\u4f1a\u8a08\u57fa\u6e96\u3067\u3059\u3002IFRS\u306e\u7279\u5fb4\u3068\u3057\u3066\u306f\u3001\u539f\u5247\u4e3b\u7fa9\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>\u91cd\u8996\u306a\u3069\u304c\u6319\u3052\u3089\u308c\u307e\u3059\u3002IFRS\u3092\u63a1\u7528\u3059\u308b\u30e1\u30ea\u30c3\u30c8\u306f\u3001\u56fd\u969b\u53d6\u5f15\u3067\u4f1a\u8a08\u57fa\u6e96\u3092\u66f8\u304d\u63db\u3048\u308b\u5fc5\u8981\u304c\u306a\u304f\u306a\u308b\u3053\u3068\u3084<a href=\"https:\/\/biz.moneyforward.com\/establish\/basic\/44\/\" data-internallinksmanager029f6b8e52c=\"491\" title=\"\u8cc7\u91d1\u8abf\u9054\">\u8cc7\u91d1\u8abf\u9054<\/a>\u306e\u65b9\u6cd5\u304c\u591a\u69d8\u5316\u3059\u308b\u3053\u3068\u3067\u3059\u3002<\/p>\n<p>IFRS\u306b\u57fa\u3065\u3044\u3066\u4f5c\u6210\u3055\u308c\u305f\u8ca1\u52d9\u60c5\u5831\u306f\u3001\u5404\u56fd\u306e\u6295\u8cc7\u5bb6\u3084\u4f01\u696d\u306b\u7406\u89e3\u3055\u308c\u308b\u305f\u3081\u3001\u30b9\u30e0\u30fc\u30ba\u306b\u8cc7\u91d1\u8abf\u9054\u3084\u53d6\u5f15\u3092\u884c\u3048\u308b\u3067\u3057\u3087\u3046\u3002\u4e00\u65b9\u3067IFRS\u306e\u30c7\u30e1\u30ea\u30c3\u30c8\u306f\u3001JMIS\u3068\u540c\u69d8\u306b\u904b\u55b6\u3068\u5c0e\u5165\u306b\u30b3\u30b9\u30c8\u304c\u304b\u304b\u308b\u70b9\u3067\u3059\u3002\u307e\u305f\u3001JMIS\u3068\u9055\u3044\u65e5\u672c\u306e\u7a0e\u5236\u3084\u4e8b\u696d\u4f53\u5236\u306b\u9069\u3055\u306a\u3044\u7b87\u6240\u3082\u5b58\u5728\u3057\u307e\u3059\u3002<\/p>\n<p>IFRS\u306e\u63a1\u7528\u304c\u5411\u3044\u3066\u3044\u308b\u4f01\u696d\u306e\u7279\u5fb4\u306f\u3001\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n<ul>\n<li>\u30b0\u30ed\u30fc\u30d0\u30eb\u306a\u4e8b\u696d\u306e\u6210\u9577\u3092\u8003\u3048\u3066\u3044\u308b\u4f01\u696d<\/li>\n<li>\u6d77\u5916\u306e\u6295\u8cc7\u5bb6\u304b\u3089\u8cc7\u91d1\u8abf\u9054\u3092\u884c\u3063\u3066\u3044\u308b\u4f01\u696d<\/li>\n<\/ul>\n<p>\u4e8b\u696d\u3092\u30b0\u30ed\u30fc\u30d0\u30eb\u306b\u5c55\u958b\u3057\u3066\u5927\u898f\u6a21\u306a\u6210\u9577\u3092\u8003\u3048\u3066\u3044\u308b\u5834\u5408\u306f\u3001IFRS\u306e\u63a1\u7528\u304c\u304a\u3059\u3059\u3081\u3067\u3059\u3002IFRS\u306e\u8ca1\u52d9\u5831\u544a\u306f\u3001\u5404\u56fd\u306e\u6295\u8cc7\u5bb6\u304b\u3089\u7406\u89e3\u3068\u4fe1\u983c\u3092\u5f97\u308b\u6700\u9069\u306a\u624b\u6bb5\u3068\u306a\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\n<p>IFRS\u306e\u5c0e\u5165\u65b9\u6cd5\u3084\u30e1\u30ea\u30c3\u30c8\u30fb\u30c7\u30e1\u30ea\u30c3\u30c8\u3092\u3055\u3089\u306b\u8a73\u3057\u304f\u77e5\u308a\u305f\u3044\u65b9\u306f\u3001\u305c\u3072\u4e0b\u8a18\u306e\u8a18\u4e8b\u3092\u3042\u308f\u305b\u3066\u78ba\u8a8d\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<div 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