{"id":102346,"date":"2016-08-04T10:13:53","date_gmt":"2016-08-04T01:13:53","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=102346"},"modified":"2016-08-17T16:45:01","modified_gmt":"2016-08-17T07:45:01","slug":"ifrs-article-26","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/ifrs-article-26\/","title":{"rendered":"\u30b9\u30c8\u30fc\u30ea\u30fc\u3067\u5b66\u3076\uff29\uff26\uff32\uff33\u5165\u9580\u3000\u3010\u7b2c\uff17\u8a71\u3011\u300c\u65e5\u672c\u3067\u306f\u307e\u3060\u99b4\u67d3\u307f\u306e\u8584\u3044\u6709\u7d66\u4f11\u6687\u5f15\u5f53\u91d1\u300d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h2 style=\"text-align: center;\"><strong><span style=\"font-size: 20px;\">\u30b9\u30c8\u30fc\u30ea\u30fc\u3067\u5b66\u3076<\/span><br \/>\n<span style=\"color: #333399;\">\uff29\uff26\uff32\uff33\u5165\u9580<\/span><\/strong><\/h2>\n<h4 style=\"text-align: center;\"><strong>\u3010\u7b2c\uff17\u8a71\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u65e5\u672c\u3067\u306f\u307e\u3060\u99b4\u67d3\u307f\u306e\u8584\u3044\u6709\u7d66\u4f11\u6687\u5f15\u5f53\u91d1\u300d<\/strong><\/h4>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-102770 aligncenter\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/08\/story_ifrs7-1.jpg\" alt=\"\" width=\"470\" height=\"376\" \/><\/p>\n<p style=\"text-align: right;\">\u4ef0\u661f\u76e3\u67fb\u6cd5\u4eba<br \/>\n\u516c\u8a8d\u4f1a\u8a08\u58eb\u3000<strong>\u95a2\u6839\u3000\u667a\u7f8e<\/strong><\/p>\n<p>&nbsp;<\/p>\n<div class=\"box_info box clear\" style=\"font-size:18px; line-height:28px;-moz-border-radius: 0px; border-radius: 0px;background-color:#87CEEB;color:#000000;border-color:#87CEEB;\">\n\t\t<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n<h4 style=\"text-align: center; margin-top: -1em; margin-bottom: -1.5em;\"><span style=\"color: #000000;\"><strong><span style=\"color: #87ceeb;\">\u25cf\u3000\u25cb<\/span>\u3000\u30d7\u30ed\u30ed\u30fc\u30b0\u3000<span style=\"color: #87ceeb;\">\u25cb\u3000\u25cf<\/span><\/strong><\/span><\/h4>\n<\/div>\n<\/div>\n<p style=\"margin-bottom: -1em;\">\n<\/div>\n<p>\u300c\u304a\u5e30\u308a\u3002\u6709\u7d66\u5c4a\u306e\u30cf\u30f3\u30b3\u3001\u3082\u3089\u3048\u305f\u304b\uff1f\u300d<br 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\/>\n\u85e4\u539f\u3082\u982d\u306e\u5f8c\u308d\u3067\u4e21\u624b\u3092\u7d44\u307f\u3001\u305f\u3081\u606f\u3092\u3064\u3044\u305f\u3002\u85e4\u539f\u306e\u8a00\u3046\u300c\u5bbf\u984c\u300d\u3068\u306fIFRS\u5c0e\u5165\u95a2\u9023\u306e\u4f5c\u696d\u306e\u3053\u3068\u3060\u308d\u3046\u306a\u3001\u3068\u685c\u4e95\u306f\u63a8\u6e2c\u3057\u305f\u3002<\/p>\n<p>\uff12\u4eba\u306f\u6771\u8a3c\u4e00\u90e8\u306b\u4e0a\u5834\u3057\u3066\u3044\u308b\u4e2d\u5805\u30af\u30e9\u30b9\u306e\u4f1a\u793e\u306b\u52e4\u3081\u3066\u3044\u308b\u306e\u3060\u304c\u3001\u3064\u3044\u5148\u65e5\u3001\u4f1a\u793e\u304cIFRS\u3092\u5c0e\u5165\u3059\u308b\u3053\u3068\u3092\u6c7a\u5b9a\u3057\u305f\u306e\u3060\u3002\u5165\u793e\uff13\u5e74\u76ee\u306e\u685c\u4e95\u306f\u307e\u3060\u307e\u3060\u6226\u529b\u4e0d\u8db3\u306e\u305f\u3081\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u30c1\u30fc\u30e0\u306b\u306f\u5165\u3063\u3066\u306a\u3044\u304c\u3001\u85e4\u539f\u306f\u30e1\u30f3\u30d0\u30fc\u306e\u4e00\u54e1\u3068\u3057\u3066\u30d5\u30eb\u7a3c\u50cd\u3057\u3066\u3044\u308b\u3002\u685c\u4e95\u3082\u307e\u305f\u3001IFRS\u5c0e\u5165\u5f8c\u306e\u65b0\u6226\u529b\u3068\u306a\u308b\u3079\u304f\u3001\u3053\u306e\uff16\u6708\u304b\u3089\u85e4\u539f\u306e\u6307\u5c0e\u306e\u4e0b\u3067IFRS\u306b\u3064\u3044\u3066\u52c9\u5f37\u3092\u59cb\u3081\u305f\u3070\u304b\u308a\u3060\u3063\u305f\u3002<\/p>\n<p>\u300c\u3067\u3082\u3055\u3001\u6709\u7d66\u7533\u8acb\u306b\u4e0a\u53f8\u306e\u627f\u8a8d\u304c\u5fc5\u8981\u306a\u306e\u306f\u5206\u304b\u308b\u3051\u3069\u3001\u76f4\u63a5\u4f3a\u3063\u3066\u30cf\u30f3\u30b3\u3082\u3089\u3044\u306b\u884c\u304f\u306e\u306f\u3001\u3051\u3063\u3053\u3046\u30ad\u30c4\u30a4\u3088\u306a\u30fc\u300d<\/p>\n<p>\u300c\u5206\u304b\u308a\u307e\u3059\u3002\u60aa\u3044\u3053\u3068\u3092\u3057\u3066\u308b\u308f\u3051\u3058\u3083\u306a\u3044\u3093\u3067\u3059\u304c\u3001\u300e\u4f11\u307f\u304f\u3060\u3055\u3044\u300f\u3063\u3066\u8a00\u3046\u306e\u306f\u6c17\u304c\u5f15\u3051\u308b\u3068\u3044\u3046\u304b\uff65\uff65\uff65\u3002\u305d\u306e\u70b9\u3001\u30a6\u30c1\u306e\u90e8\u9577\u306f\u8a71\u3057\u3084\u3059\u3044\u65b9\u3067\u30e9\u30c3\u30ad\u30fc\u3067\u3059\u3088\u306d\u3002\u300d<\/p>\n<p>\u300c\u305d\u3046\u305d\u3046\u3002\u7dcf\u52d9\u3068\u304b\u5927\u5909\u3089\u3057\u3044\u305c\u3002\u300d<\/p>\n<p>\u300c\u3042\u30fc\u3001\u30d3\u30c3\u30b0\u30de\u30de\u3067\u3059\u304b\u3002\u300d<br \/>\n\u30d3\u30c3\u30b0\u30de\u30de\u3068\u306f\u3001\u3082\u3061\u308d\u3093\u901a\u79f0\u3067\u3042\u308b\u3002\u672c\u540d\u306f\u4e8c\u968e\u5802\u3000\u6893\u3002\u7537\u793e\u4f1a\u306e\u3053\u306e\u4f1a\u793e\u3067\u306f\u552f\u4e00\u306e\u5973\u6027\u90e8\u9577\u3067\u3042\u308b\u3002\u5642\u306b\u3088\u308b\u3068\u3001\u81ea\u5206\u306b\u3082\u4ed6\u4eba\u306b\u3082\u53b3\u3057\u3044\u30bf\u30a4\u30d7\u3089\u3057\u3044\u3002\u540c\u50da\u305f\u3061\u306f\u5f7c\u5973\u306e\u3053\u3068\u3092\u79d8\u304b\u306b\u300c\u30d3\u30c3\u30b0\u30de\u30de\u300d\u3068\u547c\u3073\u3001\u754f\u6016\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>\u300c\u4ed5\u4e8b\u306f\u30d4\u30ab\u30a4\u30c1\u3060\u3057\u3001\u5c0a\u656c\u306f\u3057\u3066\u308b\u3051\u3069\u3001\u306a\u3093\u3060\u308d\u3001\u3042\u306e\u5a01\u5727\u611f\uff65\uff65\uff65\u3002\u30b9\u30b2\u30fc\u3068\u3057\u304b\u8868\u73fe\u3067\u304d\u306a\u3044\u3088\u306a\u30fb\u30fb\u30fb\u300d<\/p>\n<p>\u300c180cm\u4ee5\u4e0a\u3042\u308b\u5148\u8f29\u3067\u3082\u3001\u5a01\u5727\u611f\u3063\u3066\u611f\u3058\u308b\u3093\u3067\u3059\u304b\uff1f\u300d\u3068\u3001\u685c\u4e95\u306f\u4e0d\u601d\u8b70\u306b\u601d\u3063\u305f\u3002<\/p>\n<p>\u300c\u8eab\u9577\u306e\u554f\u984c\u3058\u3083\u306a\u3044\u3093\u3060\u3088\u306a\u3002\u8feb\u529b\u304c\u3055\u3001\u30cf\u30f3\u30d1\u306a\u3044\u3060\u308d\uff1f\u300e\u5973\u5091\u300f\u3063\u3066\u8a00\u8449\u304c\u3074\u3063\u305f\u308a\u3060\u3088\u306a\u30fc\u300d<br \/>\n\u30d3\u30c3\u30b0\u30de\u30de\u3068\u306f\u63a5\u70b9\u304c\u5168\u304f\u306a\u3044\u685c\u4e95\u306f\u3001\u3088\u304f\u5206\u304b\u3089\u306a\u3044\u304c\u305d\u3046\u3044\u3046\u3082\u3093\u306a\u306e\u304b\u306a\u3001\u3068\u7d0d\u5f97\u3059\u308b\u3053\u3068\u306b\u3057\u305f\u3002<\/p>\n<p>\u300c\u805e\u3044\u3061\u3083\u3063\u305f\uff01\u4e8c\u968e\u5802\u3055\u3093\u306b\u30c1\u30af\u3063\u3061\u3083\u304a\u3046\u304b\u306a\uff5e\u300d<br \/>\n\u685c\u4e95\u306e\u659c\u3081\u5411\u304b\u3044\u306e\u673a\u304b\u3089\u672c\u68da\u8d8a\u3057\u306b\u6a4b\u672c\u304c\u9854\u3092\u51fa\u3057\u305f\u3002\u3053\u3061\u3089\u3082\u6d3e\u9063\u793e\u54e1\u3092\u9664\u304f\u3068\u7d4c\u7406\u90e8\u552f\u4e00\u306e\u5973\u6027\u793e\u54e1\u3060\u3002<\/p>\n<p>\u300c\u306f\u3001\u6a4b\u672c\u3055\u3093\uff01\uff65\uff65\uff65\u76d7\u307f\u805e\u304d\u3067\u3059\u304b\uff1f\u300d<br \/>\n\u85e4\u539f\u306f\u3044\u304d\u306a\u308a\u306e\u6a4b\u672c\u306e\u767b\u5834\u306b\u3042\u305f\u3075\u305f\u3057\u305f\u3002<\/p>\n<p>\u300c\u4eba\u805e\u304d\u306e\u60aa\u3044\u3053\u3068\u8a00\u308f\u306a\u3044\u3067\u3088\u3002\u805e\u30fb\u3053\u30fb\u3048\u30fb\u305f\u30fb\u306e\u3002\u305d\u3093\u306a\u5927\u304d\u306a\u58f0\u3067\u3057\u3083\u3079\u3063\u3066\u308b\u65b9\u304c\u60aa\u3044\u3093\u3058\u3083\u306a\u3044\u3002\u300d<\/p>\n<p>\u300c\u3042\u306e\u30fc\u3001\u3053\u3053\u306f\u3072\u3068\u3064\u7a4f\u4fbf\u306b\uff65\uff65\uff65\u300d<br \/>\n\u96f2\u884c\u304d\u306e\u602a\u3057\u3044\u5c55\u958b\u306b\u306a\u308a\u305d\u3046\u3060\u3068\u5224\u65ad\u3057\u305f\u685c\u4e95\u306f\u3001\u4ef2\u88c1\u306b\u5165\u308b\u3053\u3068\u306b\u3057\u305f\u3002<\/p>\n<p>\u300c\u3042\u3089\u3001\u3058\u3083\u3001\u3007\u30bf\u30d0\u306e\u30ad\u30e3\u30e9\u30e1\u30eb\u30de\u30ad\u30a2\u30fc\u30c8\u3067\u624b\u3092\u6253\u3063\u3066\u3082\u3044\u3044\u308f\u3088\u3002\u30b0\u30e9\u30f3\u30c7\u3067\u304a\u9858\u3044\u306d<span style=\"color: #ff00ff;\">\u2665<\/span>\u300d<br \/>\n\u6a4b\u672c\u306f\u85e4\u539f\u306b\u5411\u304b\u3063\u3066\u3001\u300c\u3082\u3061\u308d\u3093\u30a2\u30a4\u30b9\u3088\u3002\u300d\u3068\u306b\u3063\u3053\u308a\u307b\u307b\u7b11\u307f\u304b\u3051\u308b\u3002<\/p>\n<p>\u300c\u3050\u3063\uff65\uff65\uff65\u5206\u304b\u308a\u307e\u3057\u305f\u3002\u300d<br \/>\n\u660e\u3089\u304b\u306b\u5206\u304c\u60aa\u3044\u85e4\u539f\u306f\u6298\u308c\u308b\u3053\u3068\u306b\u3057\u305f\u3088\u3046\u3060\u3002\u3044\u3064\u3069\u3053\u306b\u7570\u52d5\u3055\u308c\u308b\u304b\u5206\u304b\u3089\u306a\u3044\u30b5\u30e9\u30ea\u30fc\u30de\u30f3\u306b\u3068\u3063\u3066\u3001\u672a\u6765\u306e\u4e0a\u53f8\u306b\u306a\u308b\u304b\u3082\u3057\u308c\u306a\u3044\u5973\u6027\u304b\u3089\u76ee\u306e\u6575\u306b\u3055\u308c\u308b\u30ea\u30b9\u30af\u306f\u5192\u305b\u306a\u3044\u3002<\/p>\n<p>\u6094\u3057\u304c\u308b\u85e4\u539f\u3092\u3088\u305d\u306b\u3001\u6a4b\u672c\u306f\u685c\u4e95\u3068\u590f\u4f11\u307f\u306e\u4e88\u5b9a\u306b\u3064\u3044\u3066\u8a71\u304c\u76db\u308a\u4e0a\u304c\u3063\u3066\u3044\u305f\u3002<br \/>\n\u300c\u3058\u3083\u3001\u685c\u4e95\u541b\u306f\u5b9f\u5bb6\u306b\u5e30\u308b\u3093\u3060\u306d\uff5e\u300d<\/p>\n<p>\u300c\u305d\u3046\u306a\u3093\u3067\u3059\u3088\u3002\u300d\u3068\u685c\u4e95\u306f\u76f8\u69cc\u3092\u6253\u3068\u3046\u3068\u3057\u305f\u6642\u3001\u300c\u6a4b\u672c\u304f\u30fc\u3093\u300d\u3068\u6e05\u702c\u90e8\u9577\u304c\u6a4b\u672c\u3092\u624b\u62db\u304d\u3057\u3066\u3044\u305f\u3002\u6a4b\u672c\u306f\u685c\u4e95\u306b\u4e00\u8a00\u65ad\u308a\u3001\u5e2d\u3092\u5916\u3059\u3002<\/p>\n<p>\u300c\u4ffa\u3055\u3001\u300d\u3068\u3001\u85e4\u539f\u304c\u6a4b\u672c\u306e\u80cc\u4e2d\u3092\u898b\u306a\u304c\u3089\u685c\u4e95\u306b\u8a71\u3057\u304b\u3051\u308b\u3002<\/p>\n<p>\u300c\uff12\u4ee3\u76ee\u30d3\u30c3\u30b0\u30de\u30de\u306f\u3042\u306e\u4eba\u306b\u306a\u308b\u6c17\u304c\u3059\u308b\u3002\u300d<br \/>\n\u6a4b\u672c\u3068\u306f\u63a5\u70b9\u304c\u3042\u308b\u685c\u4e95\u306f\u3001\u5fc3\u304b\u3089\u540c\u610f\u3057\u305f\u3002\u3082\u3061\u308d\u3093\u3001\u53e3\u306b\u51fa\u3059\u3088\u3046\u306a\u30d8\u30de\u306f\u3057\u306a\u3044\u3002<\/p>\n<p>&nbsp;<\/p>\n<div class=\"box_info box clear\" style=\"font-size:18px; line-height:28px;-moz-border-radius: 0px; border-radius: 0px;background-color:#87CEEB;color:#000000;border-color:#87CEEB;\">\n\t\t<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n<h4 style=\"text-align: center; margin-top: -1em; margin-bottom: -1.5em;\"><span style=\"color: #000000;\"><strong><span style=\"color: #87ceeb;\">\u25cf\u3000\u25cb<\/span>\u3000\u65b0\u3057\u3044\u52d8\u5b9a\u79d1\u76ee\uff1a\u6709\u7d66\u4f11\u6687\u5f15\u5f53\u91d1\u3000<span style=\"color: #87ceeb;\">\u25cb\u3000\u25cf<\/span><\/strong><\/span><\/h4>\n<\/div>\n<\/div>\n<p style=\"margin-bottom: -1em;\">\n<\/div>\n<p>\u685c\u4e95\u304c\u6709\u7d66\u7533\u8acb\u5c4a\u3092\u7dcf\u52d9\u90e8\u306b\u5c4a\u3051\u305f\u5f8c\u3001\u30a8\u30ec\u30d9\u30fc\u30bf\u30fc\u524d\u3067\u30b0\u30e9\u30f3\u30c7\u30b5\u30a4\u30ba\u306e\u30b3\u30fc\u30d2\u30fc\u30ab\u30c3\u30d7\u3092\u6301\u3063\u305f\u85e4\u539f\u306b\u51fa\u304f\u308f\u3057\u305f\u3002<\/p>\n<p>\u300c\u304a\u75b2\u308c\u69d8\u3067\u3059\u3002\u300d\u3068\u685c\u4e95\u306f\u601d\u308f\u305a\u53e3\u306b\u3057\u305f\u3002<\/p>\n<p>\u300c\u304a\u3001\u304a\u3045\u3002\u300d<br \/>\n\u85e4\u539f\u306f\u82e6\u7b11\u3044\u3092\u6d6e\u304b\u3079\u3066\u3001\u685c\u4e95\u3068\u4e00\u7dd2\u306b\u7d4c\u7406\u90e8\u3078\u5411\u304b\u3046\u3002<\/p>\n<p>\u300c\u3068\u3053\u308d\u3067\u3001\u5148\u8f29\u3002\u300d<\/p>\n<p>\u300c\u3093\uff1f\u4f55\u3060\uff1f\u300d<br \/>\n\u85e4\u539f\u306f\u6a2a\u3092\u6b69\u304f\u685c\u4e95\u3092\u898b\u4e0b\u308d\u3059\u3002<\/p>\n<p>\u300c\u6709\u7d66\u7533\u8acb\u3059\u308b\u6642\u306b\u3075\u3068\u601d\u3044\u51fa\u3057\u305f\u3093\u3067\u3059\u3051\u3069\u3001IFRS\u3092\u5c0e\u5165\u3057\u305f\u3089\u3001\u6709\u7d66\u4f11\u6687\u5f15\u5f53\u91d1\u3092\u8a08\u4e0a\u3059\u308b\u3053\u3068\u306b\u306a\u308b\u3093\u3067\u3059\u3088\u306d\u3002\u300d<\/p>\n<p>\u300c\u6709\u7d66\u4f11\u6687\u5f15\u5f53\u91d1\u304b\u3002IFRS\u5c0e\u5165\u306e\u6709\u540d\u306a\u8ad6\u70b9\u306e\uff11\u3064\u3060\u306a\u3002\u300d<\/p>\n<p>\u300c\u305f\u3057\u304b\u3001\u671f\u672b\u6642\u70b9\u3067\u672a\u4f7f\u7528\u306e\u6709\u7d66\u4f11\u6687\u306b\u4fc2\u308b\u50b5\u52d9\u3092\u8a08\u4e0a\u3059\u308b\u3053\u3068\u306b\u306a\u308b\u3093\u3067\u3057\u305f\u3063\u3051\u3002\u300d<\/p>\n<p>\u300c\u305d\u306e\u901a\u308a\u3060\u3002\u3088\u304f\u77e5\u3063\u3066\u3044\u308b\u3058\u3083\u306a\u3044\u304b\u3002\u300d<\/p>\n<p>\u300c\u672c\u3067\u898b\u305f\u306e\u3067\u3002\u3067\u3082\u3001\u5177\u4f53\u7684\u306b\u3069\u3046\u8a08\u7b97\u3059\u308b\u306e\u304b\u307e\u3067\u306f\u66f8\u3044\u3066\u3044\u306a\u304b\u3063\u305f\u304b\u3089\u3001\u30a4\u30de\u30a4\u30c1\u3088\u304f\u5206\u304b\u3089\u306a\u3044\u3093\u3067\u3059\u3088\u306d\u3002\u300d<br \/>\n\u305d\u308c\u3092\u805e\u3044\u305f\u85e4\u539f\u306f\u8155\u6642\u8a08\u3092\u78ba\u8a8d\u3057\u305f\u3002<\/p>\n<p>\u300c\u3046\u3093\u3001\u3061\u3087\u3046\u3069\u3044\u3044\u306a\u3002\u3061\u3087\u3063\u3068\u6765\u3044\u3002\u300d<br \/>\n\uff12\u4eba\u304c\u7d4c\u7406\u90e8\u306b\u7740\u304f\u3068\u3001\u85e4\u539f\u306f\u673a\u306e\u8107\u306b\u7a4d\u4e0a\u3052\u305f\u30d5\u30a1\u30a4\u30eb\u304b\u3089\u5206\u539a\u3044\u675f\u3092\u629c\u304d\u53d6\u308a\u3001\u685c\u4e95\u306b\u6e21\u3057\u305f\u3002<\/p>\n<p>\u300c\u300eIFRS\u4efb\u610f\u9069\u7528\u306b\u95a2\u3059\u308b\u5b9f\u52d9\u5bfe\u5fdc\u53c2\u8003\u4e8b\u4f8b\u300f\uff65\uff65\uff65\uff1f\u300d<br \/>\n\u685c\u4e95\u306f\u3088\u304f\u5206\u304b\u3089\u306a\u3044\u307e\u307e\u3001\u6e21\u3055\u308c\u305f\u8cc7\u6599\u306e\u30bf\u30a4\u30c8\u30eb\u540d\u3092\u8aad\u307f\u4e0a\u3052\u305f\u3002<\/p>\n<p>\u300c\u305d\u3046\u3060\u3002<a title=\"\u7d4c\u56e3\u9023\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.keidanren.or.jp\/policy\/ifrs_jirei.html\" target=\"_blank\">2014\u5e74\uff11\u670815\u65e5\u4ed8\u3067\u7d4c\u56e3\u9023\u304b\u3089\u516c\u8868<\/a>\u3055\u308c\u305f\u3082\u306e\u3067\u3001\u65e2\u306bIFRS\u3092\u9069\u7528\u3057\u3066\u3044\u308b\u4f1a\u793e\u304c\u3069\u3046IFRS\u3092\u9069\u7528\u3057\u305f\u306e\u304b\u304c\u307e\u3068\u3081\u3066\u3042\u308b\u3093\u3060\u3002\u305d\u306e\u4e2d\u306b\u3001\u78ba\u304b\u6709\u7d66\u4f11\u6687\u5f15\u5f53\u91d1\u306b\u3064\u3044\u3066\u66f8\u3044\u3066\u3042\u3063\u305f\u306f\u305a\u3060\u3002\u300d<br \/>\n\u685c\u4e95\u304c\u3071\u3089\u3071\u3089\u3068\u7d19\u3092\u3081\u304f\u308b\u3068\u3001\u5f8c\u534a\u306e\u307b\u3046\u306b\u3084\u3063\u3068<a title=\"\u7d4c\u56e3\u9023\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.keidanren.or.jp\/policy\/2014\/002.pdf#page=125\" target=\"_blank\">\u300c\u6709\u7d66\u4f11\u6687\u5f15\u5f53\u91d1\u300d\u306e\u9805\u76ee<\/a>\u3092\u767a\u898b\u3057\u305f\u3002<\/p>\n<p>\u300c\u5348\u5f8c\u306e\u59cb\u696d\u307e\u3067\u5c11\u3057\u6642\u9593\u304c\u3042\u308b\u304b\u3089\u3001IFRS\u3067\u306f\u3069\u3046\u898f\u5b9a\u3055\u308c\u3066\u3044\u308b\u306e\u304b\u6559\u3048\u3066\u3084\u308b\u3088\u3002\u300d<br \/>\n\u85e4\u539f\u306f\u30cb\u30e4\u30ea\u3068\u7b11\u3063\u3066\u3001\u5eca\u4e0b\u3092\u6307\u3057\u305f\u3002<\/p>\n<p>\u300c\u3053\u3053\u3060\u3068\u843d\u3061\u7740\u304b\u306a\u3044\u304b\u3089\u3001\u30df\u30fc\u30c6\u30a3\u30f3\u30b0\u30eb\u30fc\u30e0\u306b\u79fb\u308d\u3046\u305c\u3002\u300d<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"border-bottom: solid 2px #cd5c5c; border-left: solid 10px #696969; padding-left: 15px; line-height: 150%;\"><strong>\u5f15\u5f53\u91d1\u3067\u306f\u306a\u3044\u6709\u7d66\u4f11\u6687\u5f15\u5f53\u91d1<\/strong><\/h4>\n<p>\u7a7a\u3044\u3066\u3044\u308b\u30df\u30fc\u30c6\u30a3\u30f3\u30b0\u30eb\u30fc\u30e0\u306b\u5165\u308b\u3068\u3001\u85e4\u539f\u306f\u30db\u30ef\u30a4\u30c8\u30dc\u30fc\u30c9\u7528\u306e\u30da\u30f3\u3092\u624b\u306b\u53d6\u308a\u3001\u300c\u30b3\u30db\u30f3\u300d\u3068\u54b3\u6255\u3044\u3092\u3057\u305f\u3002<\/p>\n<p>\u300c\u3067\u306f\u3001\u6709\u7d66\u4f11\u6687\u5f15\u5f53\u91d1\u306e\u89e3\u8aac\u3092\u59cb\u3081\u3088\u3046\u3002\u300d<\/p>\n<p>\u300c\u3088\u308d\u3057\u304f\u304a\u9858\u3044\u3057\u307e\u3059\u3002\u300d\u685c\u4e95\u306f\u6905\u5b50\u306b\u8170\u304b\u3051\u3066\u30ce\u30fc\u30c8\u3092\u5e83\u3052\u308b\u3002<\/p>\n<p>\u300c\u307e\u305a\u3001\u6709\u7d66\u4f11\u6687\u5f15\u5f53\u91d1\u306fIFRS\u306e\u4f55\u53f7\u306b\u898f\u5b9a\u3055\u308c\u3066\u3044\u308b\u304b\u3001\u77e5\u3063\u3066\u3044\u308b\u304b\uff1f\u300d<br \/>\n\u3055\u3063\u305d\u304f\u85e4\u539f\u306f\u685c\u4e95\u306b\u8cea\u554f\u3057\u305f\u3002<\/p>\n<p>\u300c\u3048\u30fc\u3068\u3001\u5f15\u5f53\u91d1\u3063\u3066\u8a00\u3046\u304b\u3089\u306b\u306fIAS\u7b2c37\u53f7\u306e\u300e\u5f15\u5f53\u91d1\u3001\u5076\u767a\u8cc7\u7523\u53ca\u3073\u5076\u767a\u8ca0\u50b5\u300f\u3067\u898f\u5b9a\u3055\u308c\u3066\u308b\u3093\u3058\u3083\u306a\u3044\u3093\u3067\u3059\u304b\uff1f\u300d<!--more--><\/p>\n<p>\u300c\u30c1\u30c3\u30c1\u30c3\u30c1\u300d\u85e4\u539f\u306f\u5f97\u610f\u3052\u306b\u6307\u3092\u5de6\u53f3\u306b\u63fa\u3089\u3059\u3002<\/p>\n<p>\u300cIAS\u7b2c19\u53f7\u306e\u300e\u5f93\u696d\u54e1\u7d66\u4ed8\u300f\u306b\u898f\u5b9a\u3055\u308c\u3066\u3044\u308b\u3093\u3060\u3002\u300d<\/p>\n<p>\u300c\u3048\u3001\u305d\u3046\u306a\u3093\u3067\u3059\u304b\u3002\u3068\u3044\u3046\u3053\u3068\u306f\u3001\u6709\u7d66\u4f11\u6687\u5f15\u5f53\u91d1\u3063\u3066\u5f15\u5f53\u91d1\u3067\u306f\u306a\u3044\u3093\u3067\u3059\u304b\uff1f\u300d<\/p>\n<p>\u300c\u65e5\u672c\u3067\u306f\u305d\u3046\u3044\u3046\u8868\u73fe\u304c\u4e00\u822c\u5316\u3057\u3066\u3044\u308b\u304c\u3001IFRS\u3067\u306f\u5f15\u5f53\u91d1\u3068\u306f\u5206\u985e\u3055\u308c\u3066\u3044\u306a\u3044\u3002IAS\u7b2c19\u53f7\u306e\u4e2d\u3067\u3082\u300e\u8ca0\u50b5\uff08\u672a\u6255\u8cbb\u7528\uff09\u300f\u3068\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u3093\u3060\u3002\u300d<\/p>\n<p>\u300c\u3078\u3047\u3002\u300d<br \/>\n\u685c\u4e95\u306f\u610f\u5916\u306b\u601d\u3063\u305f\u3002<\/p>\n<p>\u300c\u6687\u304c\u3042\u308c\u3070\u3001IFRS\u4efb\u610f\u9069\u7528\u4f1a\u793e\u306e\u6709\u5831\u3092\u8abf\u3079\u3066\u307f\u308b\u3068\u3044\u3044\u3002\u6709\u7d66\u4f11\u6687\u5f15\u5f53\u91d1\u3068\u3057\u3066\u8a08\u4e0a\u3057\u3066\u3044\u308b\u4f1a\u793e\u3082\u3042\u308b\u304c\u3001\u672a\u6255\u6709\u7d66\u4f11\u6687\u3084\u6709\u7d66\u4f11\u6687\u50b5\u52d9\u3068\u3057\u3066\u3044\u308b\u4f1a\u793e\u3082\u3042\u308b\u3093\u3060\u3002\u300d<\/p>\n<p>\u300c\u305d\u3046\u8a00\u3048\u3070\u3001\u6ce8\u8a18\u3092\u898b\u3066\u3044\u305f\u6642\u306b\u305d\u3093\u306a\u52d8\u5b9a\u79d1\u76ee\u3092\u76ee\u306b\u3057\u305f\u3053\u3068\u304c\u3042\u308b\u3088\u3046\u306a\uff65\uff65\uff65\u300d<br \/>\n\u306f\u3063\u304d\u308a\u3068\u601d\u3044\u51fa\u305b\u306a\u3044\u685c\u4e95\u306f\u3001\u201c\u5f8c\u3067\u6709\u5831\u3092\u78ba\u8a8d\u3057\u3066\u304a\u304f\u3053\u3068\u201d\u3068\u30e1\u30e2\u3092\u53d6\u3063\u305f\u3002<\/p>\n<p>\u300c\u3060\u304c\u3001\u3053\u3053\u3067\u306f\u4e00\u822c\u7684\u306b\u4f7f\u308f\u308c\u3066\u3044\u308b\u300e\u6709\u7d66\u4f11\u6687\u5f15\u5f53\u91d1\u300f\u306b\u8a00\u8449\u3092\u7d71\u4e00\u3057\u3066\u8aac\u660e\u3057\u3066\u3044\u3053\u3046\u3002\u3044\u308d\u3093\u306a\u8a00\u3044\u65b9\u3060\u3068\u6df7\u4e71\u3059\u308b\u304b\u3089\u306a\u3002\u300d<\/p>\n<p>\u300c\u306f\u3044\u3002\u5206\u304b\u308a\u307e\u3057\u305f\u3002\u300d<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"border-bottom: solid 2px #cd5c5c; border-left: solid 10px #696969; padding-left: 15px; line-height: 150%;\"><strong>\u8cc7\u7523\u8ca0\u50b5\u30a2\u30d7\u30ed\u30fc\u30c1\u3067\u8003\u3048\u308b\u6709\u7d66\u4f11\u6687\u5f15\u5f53\u91d1<\/strong><\/h4>\n<p>\u300c\u306a\u3041\u3001IFRS\u3067\u306f\u8cc7\u7523\u8ca0\u50b5\u30a2\u30d7\u30ed\u30fc\u30c1\u3092\u63a1\u7528\u3057\u3066\u3044\u308b\u3068\u3001\u4ee5\u524d\u6559\u3048\u305f\u3053\u3068\u3092\u899a\u3048\u3066\u3044\u308b\u304b\uff1f\u300d<\/p>\n<p>\u300c\u306f\u3044\u3002\u3044\u304d\u306a\u308a\u3069\u3046\u3057\u305f\u3093\u3067\u3059\u304b\uff1f\u300d<br \/>\n\u685c\u4e95\u306f\u85e4\u539f\u304c\u306a\u305c\u5510\u7a81\u306b\u8cc7\u7523\u8ca0\u50b5\u30a2\u30d7\u30ed\u30fc\u30c1\u306e\u8a71\u3092\u6301\u3061\u51fa\u3057\u305f\u306e\u304b\u3001\u610f\u5473\u304c\u5206\u304b\u3089\u305a\u9996\u3092\u3072\u306d\u3063\u305f\u3002<\/p>\n<p>\u300c\u3053\u308c\u304b\u3089\u6709\u7d66\u4f11\u6687\u5f15\u5f53\u91d1\u306e\u4f1a\u8a08\u51e6\u7406\u3092\u5b66\u3093\u3067\u3044\u304f\u3093\u3060\u304c\u3001\u307e\u305aIFRS\u304c\u3069\u3046\u3044\u3046\u8996\u70b9\u3067\u3053\u306e\u4f1a\u8a08\u51e6\u7406\u3092\u5b9a\u3081\u3066\u3044\u308b\u306e\u304b\u3092\u6700\u521d\u306b\u78ba\u8a8d\u3057\u305f\u307b\u3046\u304c\u3044\u3044\u3068\u601d\u3063\u3066\u306a\u3002\u300d<\/p>\n<p>\u300c\u305f\u3060\u3001\u300d\u3068\u85e4\u539f\u306f\u88dc\u8db3\u3057\u305f\u3002<\/p>\n<p>\u300c\u3053\u308c\u304b\u3089\u8aac\u660e\u3059\u308b\u8003\u3048\u65b9\u306f\u57fa\u6e96\u306b\u66f8\u3044\u3066\u3042\u308b\u308f\u3051\u3058\u3083\u306a\u3044\u3002\u3042\u304f\u307e\u3067\u3082\u4ffa\u304c\u57fa\u6e96\u3092\u8aad\u3093\u3067\u89e3\u91c8\u3057\u305f\u5185\u5bb9\u3060\u3068\u3044\u3046\u3053\u3068\u3092\u5148\u306b\u65ad\u308f\u3063\u3066\u304a\u304f\u306a\u3002\u300d<\/p>\n<p>\u300c\u5206\u304b\u308a\u307e\u3057\u305f\u3002\u300d<br \/>\n\u685c\u4e95\u306f\u8fd4\u4e8b\u3092\u3057\u305f\u5f8c\u3001\u8cc7\u7523\u8ca0\u50b5\u30a2\u30d7\u30ed\u30fc\u30c1\u306e\u5b9a\u7fa9\u3092\u8a18\u61b6\u304b\u3089\u5f15\u3063\u5f35\u308a\u51fa\u3057\u305f\u3002<\/p>\n<p>\u300c\u3048\u3063\u3068\u3001<a title=\"\u30b9\u30c8\u30fc\u30ea\u30fc\u3067\u5b66\u3076\uff29\uff26\uff32\uff33\u5165\u9580\u3000\u3010\u7b2c\uff12\u8a71\u3011\u300c\uff29\uff26\uff32\uff33\u306e\u7279\u5fb4\u306f\u5927\u304d\u304f\uff13\u3064\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/ifrs-article-20\/\" target=\"_blank\">\u8cc7\u7523\u8ca0\u50b5\u30a2\u30d7\u30ed\u30fc\u30c1\u3067\u306f\u8cc7\u7523\u3084\u8ca0\u50b5\u306e\u8a8d\u8b58\u3084\u6e2c\u5b9a\u3092\u91cd\u8996\u3059\u308b<\/a>\u3093\u3067\u3059\u3088\u306d\uff1f\u300d<\/p>\n<p>\u300c\u305d\u3046\u3060\u3002\u300d\u3068\u3001\u85e4\u539f\u306f\u4e00\u5ea6\u9837\u3044\u3066\u3001\u8cc7\u7523\u8ca0\u50b5\u30a2\u30d7\u30ed\u30fc\u30c1\u3068\u306f\u53cd\u5bfe\u306e\u6982\u5ff5\u3067\u3042\u308b\u53ce\u76ca\u8cbb\u7528\u30a2\u30d7\u30ed\u30fc\u30c1\u3068\u5bfe\u6bd4\u3055\u305b\u3066\u8aac\u660e\u3059\u308b\u3053\u3068\u306b\u3057\u305f\u3002<\/p>\n<p>\u300c\u53ce\u76ca\u8cbb\u7528\u30a2\u30d7\u30ed\u30fc\u30c1\u3067\u306f\u3001\u53ce\u76ca\u3068\u8cbb\u7528\u3092\u91cd\u8996\u3059\u308b\u3053\u3068\u306b\u306a\u308b\u3002\u4f8b\u3048\u3070\u3001\u7c73\u56fd\u57fa\u6e96\u3067\u306f\u3001\u671f\u9593\u640d\u76ca\u3092\u9069\u6b63\u5316\u3059\u308b\u3068\u3044\u3046\u53ce\u76ca\u8cbb\u7528\u30a2\u30d7\u30ed\u30fc\u30c1\u306e\u89b3\u70b9\u304b\u3089\u6709\u7d66\u4f11\u6687\u5f15\u5f53\u91d1\u306e\u8a08\u4e0a\u304c\u8981\u6c42\u3055\u308c\u3066\u3044\u308b\u3093\u3060\u3002\u300d<\/p>\n<p>\u300c\u3078\u3047\u3001\u305d\u3046\u306a\u3093\u3067\u3059\u304b\u3002\u300d<\/p>\n<p>\u300c\u4e00\u65b9\u3001IFRS\u3067\u306f\u3001\u300e\u50b5\u52d9\u300f\u3092\u3044\u3064\u8a8d\u8b58\u3059\u308b\u306e\u304b\u3001\u3069\u3046\u6e2c\u5b9a\u3059\u308b\u306e\u304b\u306b\u3064\u3044\u3066\u898f\u5b9a\u3055\u308c\u3066\u3044\u308b\u3002\u3064\u307e\u308a\u3001\u8ca0\u50b5\u306e\u8a08\u4e0a\u3092\u91cd\u8996\u3057\u3066\u3044\u308b\u3093\u3060\u3002\u300d<\/p>\n<p>\u300c\u306a\u308b\u307b\u3069\u3002\u8996\u70b9\u304c\u8ca0\u50b5\u5074\u306a\u3093\u3067\u3059\u306d\u3002\u300d<br \/>\n\u685c\u4e95\u306f\u7d0d\u5f97\u3057\u305f\u3088\u3046\u3060\u3063\u305f\u3002<\/p>\n<p>\u300cIFRS\u3067\u306f\u3001\u6709\u7d66\u4f11\u6687\u5f15\u5f53\u91d1\u306e\u8a08\u4e0a\u984d\u306f\u671f\u672b\u6642\u70b9\u3067\u672a\u884c\u4f7f\u306e\u6709\u7d66\u4f11\u6687\u306e\u3046\u3061\u3001\u5b9f\u969b\u306b\u884c\u4f7f\u3055\u308c\u308b\u5206\u306b\u4fc2\u308b\u30b3\u30b9\u30c8\u304c\u4f1a\u793e\u306e\u8a08\u4e0a\u3059\u3079\u304d\u50b5\u52d9\u3060\u3001\u3068\u8003\u3048\u308b\u3093\u3060\u3002\u300d<\/p>\n<p>\u300c\u3075\u3045\u3093\u3002IFRS\u3067\u306f\u305d\u3093\u306a\u3075\u3046\u306b\u8003\u3048\u308b\u3093\u3067\u3059\u306d\u3002\u300d<\/p>\n<p>\u300c\u3088\u3057\u3002IFRS\u3067\u306f\u5177\u4f53\u7684\u306b\u3069\u3046\u898f\u5b9a\u3055\u308c\u3066\u3044\u308b\u304b\u3001\u898b\u3066\u3044\u304f\u305e\u3002\u300d<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"border-bottom: solid 2px #cd5c5c; border-left: solid 10px #696969; padding-left: 15px; line-height: 150%;\"><strong>\u4eba\u4ef6\u8cbb\u306b\u95a2\u3059\u308b\u57fa\u6e96\u306fIAS\u7b2c19\u53f7\u3068IFRS\u7b2c\uff12\u53f7\u306e\uff12\u3064<\/strong><\/h4>\n<p>\u300c\u3055\u3063\u304d\u3082\u8a00\u3063\u305f\u901a\u308a\u3001\u6709\u7d66\u4f11\u6687\u5f15\u5f53\u91d1\u306fIAS\u7b2c19\u53f7\u306e\u300e\u5f93\u696d\u54e1\u7d66\u4ed8\u300f\u306b\u898f\u5b9a\u3055\u308c\u3066\u3044\u308b\u3002\u3058\u3083\u3042\u3001IAS\u7b2c19\u53f7\u306f\u3069\u3046\u3044\u3046\u3053\u3068\u3092\u5b9a\u3081\u305f\u57fa\u6e96\u306a\u306e\u304b\uff1f\u300d<br \/>\n\u85e4\u539f\u306f\u9996\u3092\u50be\u3052\u3066\u3001\u685c\u4e95\u3092\u898b\u305f\u3002<\/p>\n<p>\u300c\u7d66\u4e0e\u3068\u304b\u306e\u4eba\u4ef6\u8cbb\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u3058\u3083\u306a\u3044\u3093\u3067\u3059\u304b\uff1f\u300d<br \/>\n\u685c\u4e95\u306f\u5f53\u305f\u308a\u524d\u3058\u3083\u306a\u3044\u3067\u3059\u304b\u3001\u3068\u3044\u3063\u305f\u53e3\u8abf\u3067\u7b54\u3048\u308b\u3002<\/p>\n<p>\u300c\u6b63\u89e3\u3002\u4eba\u4ef6\u8cbb\u306b\u95a2\u3059\u308b\u57fa\u6e96\u306f\uff12\u3064\u3042\u308b\u3002\uff11\u3064\u306f\u3001\u30b9\u30c8\u30c3\u30af\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u51e6\u7406\u3002\u3053\u308c\u306f\u3001IFRS\u7b2c\uff12\u53f7\u3067\u5b9a\u3081\u3089\u308c\u3066\u3044\u308b\u3002\u305d\u308c\u4ee5\u5916\u306e\u4eba\u4ef6\u8cbb\u306b\u3064\u3044\u3066\u306f\u3001\u3053\u306eIAS19\u53f7\u306b\u57fa\u3065\u3044\u3066\u8a08\u4e0a\u3055\u308c\u308b\u3053\u3068\u306b\u306a\u308b\u3002\u300d<br \/>\n\u85e4\u539f\u306f\u30db\u30ef\u30a4\u30c8\u30dc\u30fc\u30c9\u306b\u66f8\u304d\u306a\u304c\u3089\u8aac\u660e\u3057\u305f\u3002<\/p>\n<p>\u300c\u3078\u3047\u3002\u4eba\u4ef6\u8cbb\u306b\u95a2\u3059\u308b\u57fa\u6e96\u306f\uff12\u3064\u3042\u308b\u3093\u3067\u3059\u306d\u3002\u300d<\/p>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/07\/story_ifrs7-2.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-102349\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/07\/story_ifrs7-2.png\" alt=\"\u4eba\u4ef6\u8cbb\u306b\u95a2\u3059\u308b\u57fa\u6e96\u3000IAS\u7b2c19\u53f7\u300c\u5f93\u696d\u54e1\u7d66\u4ed8\u300d\u3000IFRS\u7b2c2\u53f7\u300c\u682a\u5f0f\u5831\u916c\u300d\" width=\"818\" height=\"268\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/07\/story_ifrs7-2.png 818w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/07\/story_ifrs7-2-300x98.png 300w\" sizes=\"(max-width: 818px) 100vw, 818px\" \/><\/a><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"border-bottom: solid 2px #cd5c5c; border-left: solid 10px #696969; padding-left: 15px; line-height: 150%;\"><strong>\u5f93\u696d\u54e1\u7d66\u4ed8\u306e\u5b9a\u7fa9<\/strong><\/h4>\n<p>\u300c\u307e\u305a\u521d\u3081\u306b\u3001\u57fa\u6e96\u306e\u30bf\u30a4\u30c8\u30eb\u3067\u3082\u3042\u308b\u5f93\u696d\u54e1\u7d66\u4ed8\uff08Employee Benefits\uff09\u3068\u306f\u4f55\u304b\u3001\u3068\u3044\u3046\u3053\u3068\u304b\u3089\u62bc\u3055\u3048\u3088\u3046\u3002\u300d<\/p>\n<p>\u300c\u306f\u3044\u3002\u300d<\/p>\n<p>\u300c\u5f93\u696d\u54e1\u7d66\u4ed8\u3068\u306f\u3001\u5f93\u696d\u54e1\u306e\u52e4\u52d9\u306e\u63d0\u4f9b\u3092\u53d7\u3051\u3066\u3001\u4f1a\u793e\u304c\u305d\u306e\u5bfe\u4fa1\u3068\u3057\u3066\u8ca0\u62c5\u3059\u308b\u3053\u3068\u306b\u306a\u308b\u3042\u3089\u3086\u308b\u5f62\u614b\u306e\u7d66\u4ed8\u306e\u3053\u3068\u8a00\u3046\u3093\u3060\u3002\u300d<br \/>\n\u3053\u3053\u3067\u85e4\u539f\u306f\u4e00\u65e6\u9593\u3092\u7f6e\u304f\u3068\u3001\u7d9a\u3051\u3066\u5b9a\u7fa9\u306e\u4e2d\u306e\u8a00\u8449\u3092\u8aac\u660e\u3057\u59cb\u3081\u305f\u3002<\/p>\n<p>\u300c\u3053\u306e\u300e\u5f93\u696d\u54e1\u300f\u3068\u306f\u3001\u5e38\u52e4\u3084\u30d1\u30fc\u30c8\u30bf\u30a4\u30e0\u3067\u52e4\u52d9\u3092\u63d0\u4f9b\u3059\u308b\u8005\u3060\u3051\u3067\u306a\u304f\u3001\u53d6\u7de0\u5f79\u3084\u4ed6\u306e\u5f79\u8077\u8005\u3082\u542b\u3093\u3067\u3044\u308b\u3002\u300d<\/p>\n<p>\u300c\u3078\u3047\u3002\u300d<\/p>\n<p>\u300c\u7d9a\u3044\u3066\u300e\u3042\u3089\u3086\u308b\u5f62\u614b\u306e\u7d66\u4ed8\u300f\u306b\u3064\u3044\u3066\u3060\u304c\uff65\uff65\uff65\u300d<\/p>\n<p>\u300c\u300e\u3042\u3089\u3086\u308b\u5f62\u614b\u300f\u3063\u3066\u3001\u4f55\u304b\u5f15\u3063\u304b\u304b\u308b\u8868\u73fe\u3067\u3059\u306d\u3002\u300d<br \/>\n\u805e\u304d\u306a\u308c\u306a\u3044\u8868\u73fe\u306b\u685c\u4e95\u306f\u7709\u3092\u3072\u305d\u3081\u305f\u3002<\/p>\n<p>\u300c\u51b4\u3048\u3066\u308b\u3058\u3083\u306a\u3044\u304b\u3002\u3053\u308c\u306f\u3001\u7d66\u4e0e\u3084\u8cde\u4e0e\u306a\u3069\u306e\u8ca8\u5e63\u6027\u7d66\u4ed8\u306e\u307f\u306a\u3089\u305a\u3001\u4f4f\u5b85\u306e\u63d0\u4f9b\u3084\u4f1a\u793e\u8ca0\u62c5\u306e\u533b\u7642\u8cbb\u306a\u3069\u306e\u975e\u8ca8\u5e63\u6027\u7d66\u4ed8\u3082\u542b\u307e\u308c\u3066\u3044\u308b\u3063\u3066\u3044\u3046\u610f\u5473\u306a\u3093\u3060\u3002\u300d<\/p>\n<p>\u300c\u306a\u308b\u307b\u3069\u3002\u4e00\u8a00\u3067\u300e\u5f93\u696d\u54e1\u7d66\u4ed8\u300f\u3068\u8a00\u3063\u3066\u3082\u3001\u305d\u306e\u5bfe\u8c61\u306f\u304b\u306a\u308a\u5e83\u3044\u3093\u3067\u3059\u306d\u3002\u300d<br \/>\n\u685c\u4e95\u306f\u611f\u5fc3\u3057\u305f\u3088\u3046\u306a\u53e3\u8abf\u3067\u8a00\u3063\u305f\u3002<\/p>\n<p>\u300c\u3068\u3044\u3046\u3053\u3068\u306f\u3001\u5148\u8f29\u3001\u6709\u7d66\u4f11\u6687\u3082\u305d\u306e\u7d66\u4ed8\u306b\u542b\u307e\u308c\u3066\u3044\u308b\u3063\u3066\u3053\u3068\u3067\u3059\u304b\uff1f\u300d<\/p>\n<p>\u300c\u305d\u306e\u901a\u308a\u3002\u56f3\u3067\u8868\u3059\u3068\u3053\u3093\u306a\u611f\u3058\u3060\u306a\u3002\u300d<br \/>\n\u85e4\u539f\u306f\u3001\u3055\u3063\u305d\u304f\u30db\u30ef\u30a4\u30c8\u30dc\u30fc\u30c9\u306b\u95a2\u4fc2\u56f3\u3092\u63cf\u304d\u59cb\u3081\u305f\u3002<\/p>\n<p>\u300c\u3042\u3001\u3053\u306e\u65b9\u304c\u5206\u304b\u308a\u3084\u3059\u3044\u3067\u3059\u306d\u3002\u300d<br \/>\n\u305d\u3046\u3060\u308d\u3046\u3001\u3068\u85e4\u539f\u306f\u6e80\u8db3\u305d\u3046\u306b\u9837\u3044\u305f\u3002<\/p>\n<p><strong>\u3010\u52e4\u52d9\u306e\u63d0\u4f9b\u3068\u7d66\u4ed8\u306e\u95a2\u4fc2\u3011<\/strong><br \/>\n<a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/07\/story_ifrs7-3.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-102350\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/07\/story_ifrs7-3.png\" alt=\"\" width=\"659\" height=\"370\" \/><\/a><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"border-bottom: solid 2px #cd5c5c; border-left: solid 10px #696969; padding-left: 15px; line-height: 150%;\"><strong>\uff14\u7a2e\u985e\u306e\u5f93\u696d\u54e1\u7d66\u4ed8<\/strong><\/h4>\n<p>\u300c\u3055\u3066\u3001\u3053\u306e\u5f93\u696d\u54e1\u7d66\u4ed8\u3060\u304c\u3001\u5927\u304d\u304f\uff14\u7a2e\u985e\u306b\u5206\u304b\u308c\u3066\u3044\u308b\u3093\u3060\u3002\u300d<br \/>\n\u7d9a\u3044\u3066\u85e4\u539f\u306f\u30db\u30ef\u30a4\u30c8\u30dc\u30fc\u30c9\u306b\uff14\u3064\u306e\u30dc\u30c3\u30af\u30b9\u3092\u66f8\u304d\u51fa\u3057\u305f\u3002<\/p>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/07\/story_ifrs7-4.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-102363\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/07\/story_ifrs7-4.png\" alt=\"\" width=\"1042\" height=\"280\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/07\/story_ifrs7-4.png 1042w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/07\/story_ifrs7-4-300x80.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/07\/story_ifrs7-4-1024x275.png 1024w\" sizes=\"(max-width: 1042px) 100vw, 1042px\" \/><\/a><\/p>\n<p>\u300c\u77ed\u671f\u5f93\u696d\u54e1\u7d66\u4ed8\uff08short-term employee benefits\uff09\u3001\u9000\u8077\u5f8c\u7d66\u4ed8\uff08post-employment benefits\uff09\u3001\u305d\u306e\u4ed6\u306e\u9577\u671f\u5f93\u696d\u54e1\u7d66\u4ed8\uff08other long-term employee benefits\uff09\u3001\u89e3\u96c7\u7d66\u4ed8\uff08termination benefits\uff09\u3060\u3002\u300d<\/p>\n<p>\u300c\u3048\u30fc\u3068\u3002\u9000\u8077\u5f8c\u7d66\u4ed8\u306f\u3001\u9000\u8077\u7d66\u4ed8\u4f1a\u8a08\u306e\u3053\u3068\u3067\u3059\u3088\u306d\uff1f\u300d<br \/>\n\u685c\u4e95\u306f\u3001\u3068\u308a\u3042\u3048\u305a\u4e2d\u8eab\u304c\u7279\u5b9a\u3067\u304d\u305d\u3046\u306a\u3082\u306e\u304b\u3089\u78ba\u8a8d\u3057\u305f\u3002<\/p>\n<p>\u300c\u305d\u3046\u3060\u3002\u305d\u3057\u3066\u3001\u89e3\u96c7\u7d66\u4ed8\u306f\u96c7\u7528\u3092\u7d42\u4e86\u3059\u308b\u3068\u3044\u3046\u4f01\u696d\u306e\u6c7a\u5b9a\u307e\u305f\u306f\u96c7\u7528\u306e\u7d42\u4e86\u3068\u4ea4\u63db\u306b\u4f01\u696d\u306e\u7d66\u4ed8\u306e\u7533\u3057\u51fa\u3092\u53d7\u3051\u5165\u308c\u308b\u3068\u3044\u3046\u5f93\u696d\u54e1\u306e\u6c7a\u5b9a\u306b\u3088\u308a\u751f\u3058\u308b\u5f93\u696d\u54e1\u7d66\u4ed8\u3060\u306a\u3002\u300d<\/p>\n<p>\u300c\u3064\u307e\u308a\u3001\u89e3\u96c7\u7d66\u4ed8\u306f\u300e\u52e4\u52d9\u306e\u63d0\u4f9b\u300f\u306b\u3088\u308a\u751f\u3058\u308b\u50b5\u52d9\u3067\u306f\u306a\u304f\u3066\u3001\u300e\u96c7\u7528\u306e\u7d42\u4e86\u300f\u306b\u3088\u308a\u751f\u3058\u308b\u50b5\u52d9\u306a\u3093\u3067\u3059\u306d\u3002\u300d<br \/>\n\u85e4\u539f\u306f\u9837\u3044\u3066\u3001\u685c\u4e95\u306e\u8a00\u8449\u3092\u80af\u5b9a\u3057\u305f\u3002<\/p>\n<p>\u300c\u305d\u3046\u3044\u3046\u3053\u3068\u3060\u3002\u3042\u3068\u306e\uff12\u3064\u306b\u3064\u3044\u3066\u306f\u3001\u8a00\u8449\u901a\u308a\u3060\u3002\u3055\u3063\u304d\u8aac\u660e\u3057\u305f\u9000\u8077\u5f8c\u7d66\u4ed8\u3068\u89e3\u96c7\u7d66\u4ed8\u4ee5\u5916\u306e\u7d66\u4ed8\u3067\u3001\u671f\u672b\u65e5\u304b\u308912\u30f6\u6708\u4ee5\u5185\u306b\u3059\u3079\u3066\u3092\u6c7a\u6e08\u3059\u308b\u3068\u4e88\u60f3\u3055\u308c\u308b\u3082\u306e\u3092\u77ed\u671f\u5f93\u696d\u54e1\u7d66\u4ed8\u3001\u4e88\u60f3\u3055\u308c\u306a\u3044\u3082\u306e\u3092\u305d\u306e\u4ed6\u306e\u9577\u671f\u5f93\u696d\u54e1\u7d66\u4ed8\u306b\u533a\u5206\u3059\u308b\u3053\u3068\u306b\u306a\u308b\u3002\u300d<\/p>\n<p>\u300c\u306a\u308b\u307b\u3069\u3002\u3059\u3079\u3066\u306e\u5f93\u696d\u54e1\u7d66\u4ed8\u306f\u3053\u306e\uff14\u3064\u306e\u3044\u305a\u308c\u304b\u306b\u306a\u308b\u3093\u3067\u3059\u306d\u3002\u300d<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"border-bottom: solid 2px #cd5c5c; border-left: solid 10px #696969; padding-left: 15px; line-height: 150%;\"><strong>\u6709\u7d66\u4f11\u6687\u306f\u77ed\u671f\u5f93\u696d\u54e1\u7d66\u4ed8<\/strong><\/h4>\n<p>\u300c\u3058\u3083\u3042\u3001\u6709\u7d66\u4f11\u6687\u306f\u3069\u306e\u7d66\u4ed8\u306b\u306a\u308b\u304b\u3001\u5206\u304b\u308b\u304b\uff1f\u300d<\/p>\n<p>\u300c\u3053\u306e\u4e2d\u3060\u3068\u3001\u77ed\u671f\u5f93\u696d\u54e1\u7d66\u4ed8\u3067\u3057\u3087\u3046\u304b\uff1f\u300d<br \/>\n\u685c\u4e95\u306f\u3055\u3063\u304d\u85e4\u539f\u304c\u6559\u3048\u3066\u304f\u308c\u305f\u5b9a\u7fa9\u3092\u53cd\u82bb\u3057\u306a\u304c\u3089\u7b54\u3048\u305f\u3002<\/p>\n<p>\u300c\u305d\u306e\u901a\u308a\u3060\u3002\u300d\u85e4\u539f\u306f\u300c\u77ed\u671f\u5f93\u696d\u54e1\u7d66\u4ed8\u300d\u306e\u30dc\u30c3\u30af\u30b9\u306b\u8d64\u3044\u30da\u30f3\u3067\u4e38\u3092\u4ed8\u3051\u305f\u3002<\/p>\n<p>\u300c\u305f\u3060\u3057\u3001\u6709\u7d66\u4f11\u6687\u306e\u6a29\u5229\u884c\u4f7f\u304c\u671f\u672b\u65e5\u304b\u3089\uff11\u5e74\u3092\u8d85\u3048\u308b\u3088\u3046\u306a\u6709\u7d66\u4f11\u6687\u306b\u3064\u3044\u3066\u306f\u3001\u305d\u306e\u4ed6\u306e\u9577\u671f\u5f93\u696d\u54e1\u7d66\u4ed8\u306b\u8a72\u5f53\u3059\u308b\u3053\u3068\u306b\u306a\u308b\u304b\u3089\u3001\u305d\u3053\u306f\u7559\u610f\u304c\u5fc5\u8981\u3060\u305e\u3002\u300d<br \/>\n\u685c\u4e95\u304c\u9837\u3044\u305f\u306e\u3092\u78ba\u8a8d\u3057\u305f\u5f8c\u3001\u85e4\u539f\u306f\u3055\u3089\u306b\u3053\u3046\u7d9a\u3051\u305f\u3002<\/p>\n<p>\u300c\u3067\u306f\u3001\u3053\u3053\u304b\u3089\u306f\u77ed\u671f\u5f93\u696d\u54e1\u7d66\u4ed8\u3067\u3042\u308b\u3053\u3068\u3092\u660e\u78ba\u306b\u3059\u308b\u305f\u3081\u306b\u3001\u5358\u306b\u6709\u7d66\u4f11\u6687\u3067\u306f\u306a\u304f\u3001\u300e\u77ed\u671f\u6709\u7d66\u4f11\u6687\u300f\uff08short-term paid absences\uff09\u3068\u8868\u73fe\u3057\u3066\u8aac\u660e\u3057\u3066\u3044\u304f\u3053\u3068\u306b\u3059\u308b\u3002\u300d<\/p>\n<p>\u300c\u306f\u3044\u3001\u5206\u304b\u308a\u307e\u3057\u305f\u3002\u300d<\/p>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/07\/story_ifrs7-5.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-102364\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/07\/story_ifrs7-5.png\" alt=\"\" width=\"1043\" height=\"363\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/07\/story_ifrs7-5.png 1043w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/07\/story_ifrs7-5-300x104.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/07\/story_ifrs7-5-1024x356.png 1024w\" sizes=\"(max-width: 1043px) 100vw, 1043px\" \/><\/a><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"border-bottom: solid 2px #cd5c5c; border-left: solid 10px #696969; padding-left: 15px; line-height: 150%;\"><strong>\u77ed\u671f\u5f93\u696d\u54e1\u7d66\u4ed8\u306e\u4f1a\u8a08\u51e6\u7406<\/strong><\/h4>\n<p>\u300c\u77ed\u671f\u6709\u7d66\u4f11\u6687\u304c\u77ed\u671f\u5f93\u696d\u54e1\u7d66\u4ed8\u306b\u8a72\u5f53\u3059\u308b\u3053\u3068\u3092\u78ba\u8a8d\u3067\u304d\u305f\u3089\u3001\u6b21\u306f\u77ed\u671f\u5f93\u696d\u54e1\u7d66\u4ed8\u304c\u3069\u3046\u8a8d\u8b58\u3055\u308c\u308b\u306e\u304b\u3092\u898b\u3066\u3044\u3053\u3046\u3002\u300d<\/p>\n<p>\u300c\u306f\u3044\u3002\u8a8d\u8b58\u3068\u306f\u3001\u300e\u3044\u3064\u300f\u3001\u300e\u3069\u306e\u52d8\u5b9a\u79d1\u76ee\u300f\u3067\u8a08\u4e0a\u3059\u308b\u306e\u304b\u3068\u3044\u3046\u3053\u3068\u3067\u3057\u305f\u3088\u306d\u3002\u300d<\/p>\n<p>\u300c\u305d\u3046\u3060\u3002\u3059\u3079\u3066\u306e\u77ed\u671f\u5f93\u696d\u54e1\u7d66\u4ed8\u306f\u3001\u5f93\u696d\u54e1\u304c\u52e4\u52d9\u3092\u63d0\u4f9b\u3057\u305f\u6642\u306b\u4f01\u696d\u304c\u5bfe\u4fa1\u3068\u3057\u3066\u652f\u6255\u3046\u3068\u898b\u8fbc\u307e\u308c\u308b\u7d66\u4ed8\u306e\u5272\u5f15\u524d\u306e\u91d1\u984d\u3092\u8ca0\u50b5\u3001\u307e\u305f\u306f\u8cbb\u7528\u3068\u3057\u3066\u8a8d\u8b58\u3059\u308b\u3053\u3068\u306b\u306a\u308b\u3002\u300d<br \/>\n\u85e4\u539f\u306f\u52e4\u52d9\u306e\u63d0\u4f9b\u3068\u7d66\u4ed8\u306e\u95a2\u4fc2\u56f3\u306e\u300e\u7d66\u4ed8\u300f\u306e\u4e0b\u306b\u8aac\u660e\u3092\u8ffd\u52a0\u3057\u305f\u3002<\/p>\n<p><strong>\u3010\u52e4\u52d9\u306e\u63d0\u4f9b\u3068\u7d66\u4ed8\u306e\u95a2\u4fc2\u3011<\/strong><br \/>\n<a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/07\/story_ifrs7-6.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-102365\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/07\/story_ifrs7-6.png\" alt=\"\" width=\"653\" height=\"403\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/07\/story_ifrs7-6.png 653w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/07\/story_ifrs7-6-300x185.png 300w\" sizes=\"(max-width: 653px) 100vw, 653px\" \/><\/a><\/p>\n<p>\u300c\u3064\u307e\u308a\u3001\u300e\u3044\u3064\u300f\u306f\u5f93\u696d\u54e1\u306e\u52e4\u52d9\u63d0\u4f9b\u304c\u3042\u3063\u305f\u6642\u3001\u300e\u3069\u306e\u52d8\u5b9a\u79d1\u76ee\u300f\u3068\u3044\u3046\u6240\u306f\u8ca0\u50b5\u307e\u305f\u306f\u8cbb\u7528\u3068\u3057\u3066\u8a08\u4e0a\u3059\u308b\u3063\u3066\u3053\u3068\u3067\u3059\u306d\u3002\u3068\u3044\u3046\u3053\u3068\u306f\u3001\u6709\u7d66\u4f11\u6687\u5f15\u5f53\u91d1\u3082\u52e4\u52d9\u3092\u63d0\u4f9b\u3057\u305f\u671f\u306b\u5bfe\u5fdc\u3055\u305b\u3066\u8ca0\u50b5\u8a08\u4e0a\u3059\u308b\u3053\u3068\u306b\u306a\u308b\u3093\u3067\u3059\u3088\u306d\uff1f\u300d<br \/>\n\u685c\u4e95\u306f\u3001\u85e4\u539f\u306e\u8aac\u660e\u3092\u305d\u306e\u307e\u307e\u77ed\u671f\u6709\u7d66\u4f11\u6687\u306b\u5f53\u3066\u306f\u3081\u3066\u78ba\u8a8d\u3057\u3066\u307f\u305f\u304c\u3001\u85e4\u539f\u306f\u5c11\u3057\u9593\u3092\u7f6e\u3044\u3066\u7b54\u3048\u305f\u3002<\/p>\n<p>\u300c\u3093\u30fc\u3002\u7d2f\u7a4d\u578b\u6709\u7d66\u4f11\u6687\u3060\u3068\u305d\u3046\u306a\u308b\u306a\u3002\u300d<\/p>\n<p>\u300c\u7d2f\u7a4d\u578b\uff1f\u4f55\u3067\u3059\u304b\u3001\u305d\u308c\uff1f\u300d<br \/>\n\u521d\u3081\u3066\u805e\u304f\u8a00\u8449\u306b\u6238\u60d1\u3063\u305f\u685c\u4e95\u306f\u3001\u7709\u3092\u3072\u305d\u3081\u3066\u85e4\u539f\u306b\u805e\u3044\u305f\u3002<\/p>\n<p>\u300c\u3042\u3001\u305d\u3063\u304b\u3002\u307e\u305a\u77ed\u671f\u6709\u7d66\u4f11\u6687\u306e\u5206\u985e\u306b\u3064\u3044\u3066\u8aac\u660e\u3057\u306a\u304f\u3061\u3083\u3044\u3051\u306a\u3044\u306a\u3002\u300d<br \/>\n\u305d\u3046\u8a00\u3046\u3068\u3001\u518d\u3073\u30db\u30ef\u30a4\u30c8\u30dc\u30fc\u30c9\u7528\u306e\u30da\u30f3\u3092\u624b\u306b\u53d6\u3063\u305f\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"border-bottom: solid 2px #cd5c5c; border-left: solid 10px #696969; padding-left: 15px; line-height: 150%;\"><strong>\u77ed\u671f\u6709\u7d66\u4f11\u6687\u306b\u5206\u985e\u304c\u3042\u308b\uff1f<\/strong><\/h4>\n<p>\u300c\u3088\u3057\u3002\u3058\u3083\u3042\u6b21\u306b\u3001\u77ed\u671f\u6709\u7d66\u4f11\u6687\u306e\u5206\u985e\u306b\u3064\u3044\u3066\u8aac\u660e\u3059\u308b\u305e\u3002\u300d<\/p>\n<p>\u300c\u77ed\u671f\u6709\u7d66\u4f11\u6687\u306b\u5206\u985e\u306a\u3093\u3066\u3042\u308b\u3093\u3067\u3059\u304b\uff1f\u300d<\/p>\n<p>\u300c\u3042\u308c\uff1f\u304a\u524d\u3001\u6709\u7d66\u4f11\u6687\u5f15\u5f53\u91d1\u306e\u8aac\u660e\u3001\u672c\u3067\u8aad\u3093\u3060\u3093\u3058\u3083\u306a\u3044\u306e\u304b\uff1f\u300d<\/p>\n<p>\u300c\u8aad\u3093\u3060\u3068\u306f\u8a00\u3063\u3066\u307e\u305b\u3093\u3088\u3002\u898b\u305f\u3068\u8a00\u3063\u305f\u3093\u3067\u3059\u3002\u300d<br \/>\n\u685c\u4e95\u306f\u3055\u3089\u308a\u3068\u7b54\u3048\u305f\u3002<\/p>\n<p>\u300c\u3042\u30fc\u3001\u305d\u3046\u3044\u3046\u3053\u3068\u306d\u3002\u300d<br \/>\n\u3053\u306e\u4e16\u4ee3\u306f\u8a00\u8449\u306b\u7d30\u304b\u3044\u306a\u3001\u3068\u81ea\u5206\u3082\u540c\u4e16\u4ee3\u3067\u3042\u308b\u3053\u3068\u3092\u68da\u306b\u4e0a\u3052\u3066\u85e4\u539f\u306f\u601d\u3063\u305f\u3002<\/p>\n<h4><strong><span style=\"color: #b22222;\">\u25c6<\/span>\u5206\u985e\uff11\uff1a\u7d2f\u7a4d\u578b\u6709\u7d66\u4f11\u6687\u3068\u975e\u7d2f\u7a4d\u578b\u6709\u7d66\u4f11\u6687<\/strong><\/h4>\n<p>\u300c\u307e\u305a\u3001\u77ed\u671f\u6709\u7d66\u4f11\u6687\u306f\u3001\u7d2f\u7a4d\u578b\u6709\u7d66\u4f11\u6687\uff08accumulating paid absences\uff09\u304b\u3001\u975e\u7d2f\u7a4d\u578b\u6709\u7d66\u4f11\u6687\uff08non-accumulating paid absences\uff09\u306b\u5206\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3093\u3060\u3002\u300d<br \/>\n\u6c17\u3092\u53d6\u308a\u76f4\u3057\u305f\u85e4\u539f\u306f\u518d\u3073\u8aac\u660e\u3092\u518d\u958b\u3057\u305f\u3002<\/p>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/07\/story_ifrs7-7.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-102727\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/07\/story_ifrs7-7.png\" alt=\"\" width=\"818\" height=\"266\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/07\/story_ifrs7-7.png 818w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/07\/story_ifrs7-7-300x97.png 300w\" sizes=\"(max-width: 818px) 100vw, 818px\" \/><\/a><\/p>\n<p>\u300c\u306f\u3041\u3002\u300d<br \/>\n\u685c\u4e95\u306f\u30db\u30ef\u30a4\u30c8\u30dc\u30fc\u30c9\u306b\u66f8\u304d\u3053\u3093\u3067\u3044\u308b\u85e4\u539f\u306e\u80cc\u4e2d\u3092\u898b\u306a\u304c\u3089\u76f8\u69cc\u3092\u6253\u3063\u305f\u3002<\/p>\n<p>\u300c\u307e\u305a\u3001\u7d2f\u7a4d\u578b\u6709\u7d66\u4f11\u6687\u3068\u306f\u5f53\u671f\u4ed8\u4e0e\u3055\u308c\u305f\u6a29\u5229\u306e\u3046\u3061\u3001<strong>\u672a\u4f7f\u7528\u5206\u3092\u7e70\u308a\u8d8a\u3057\u3066\u5c06\u6765\u306e\u671f\u9593\u306b\u4f7f\u7528\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b<\/strong>\u3082\u306e\u3092\u3044\u3046\u3002\u975e\u7d2f\u7a4d\u578b\u6709\u7d66\u4f11\u6687\u306f\u305d\u306e\u9006\u3060\u306a\u3002\u5f53\u671f\u4ed8\u4e0e\u3055\u308c\u305f<strong>\u672a\u4f7f\u7528\u306e\u6a29\u5229\u306f\u7e70\u308a\u8d8a\u3055\u308c\u305a\u5931\u52b9<\/strong>\u3057\u3066\u3057\u307e\u3046\u30bf\u30a4\u30d7\u306e\u6709\u7d66\u4f11\u6687\u3060\u3002\u300d<\/p>\n<p>\u300c\u3067\u306f\u3001\u30a6\u30c1\u306e\u4f1a\u793e\u306e\u5e74\u6b21\u6709\u7d66\u4f11\u6687\u306b\u5f53\u3066\u306f\u3081\u308b\u3068\u3001\u672a\u4f7f\u7528\u306e\u6709\u7d66\u4f11\u6687\u306f\u7fcc1\u5e74\u9593\u7e70\u308a\u8d8a\u3059\u3053\u3068\u304c\u3067\u304d\u308b\u306e\u3067\u3001\u7d2f\u7a4d\u578b\u6709\u7d66\u4f11\u6687\u3068\u8a00\u3046\u308f\u3051\u3067\u3059\u306d\u3002\u300d<br \/>\n\u685c\u4e95\u306e\u8a00\u8449\u3092\u53d7\u3051\u3066\u3001\u85e4\u539f\u304c\u3055\u3089\u306b\u88dc\u8db3\u3057\u305f\u3002<\/p>\n<p>\u300c\u305d\u3046\u3060\u3002\u4e00\u65b9\u3001\u6176\u5f14\u6642\u306b\u53d6\u308b\u7279\u5225\u4f11\u6687\u3084\u80b2\u5150\u4f11\u6687\u3001\u88c1\u5224\u54e1\u4f11\u6687\u306a\u3093\u304b\u306f\u975e\u7d2f\u7a4d\u578b\u306b\u5f53\u3066\u306f\u307e\u308b\u306a\u3002\u300d<\/p>\n<p>\u300c\u306a\u308b\u307b\u3069\u3002\u78ba\u304b\u306b\u305d\u308c\u3089\u306e\u4f11\u6687\u306f\u7fcc\u671f\u306b\u7e70\u308a\u8d8a\u305b\u306a\u3044\u3067\u3059\u3082\u3093\u306d\u3002\u300d<\/p>\n<h4><strong><span style=\"color: #b22222;\">\u25c6<\/span>\u5206\u985e\uff12\uff1a\u6a29\u5229\u78ba\u5b9a\u3059\u308b\u3082\u306e\u3068\u6a29\u5229\u78ba\u5b9a\u3057\u306a\u3044\u3082\u306e<\/strong><\/h4>\n<p>\u85e4\u539f\u306f\u3055\u3089\u306b\u8aac\u660e\u3092\u7d9a\u3051\u305f\u3002\u30db\u30ef\u30a4\u30c8\u30dc\u30fc\u30c9\u4e0a\u306e\u300e\u7d2f\u7a4d\u578b\u6709\u7d66\u4f11\u6687\u300f\u306e\u4e0b\u306b\u5de6\u53f3\u306b\u5206\u304b\u308c\u305f\u7dda\u3092\u5f15\u3044\u3066\u3044\u304f\u3002<\/p>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/07\/story_ifrs7-8.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-102728\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/07\/story_ifrs7-8.png\" alt=\"\" width=\"819\" height=\"451\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/07\/story_ifrs7-8.png 819w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/07\/story_ifrs7-8-300x165.png 300w\" sizes=\"(max-width: 819px) 100vw, 819px\" \/><\/a><\/p>\n<p>\u300c\u3055\u3089\u306b\u7d2f\u7a4d\u578b\u6709\u7d66\u4f11\u6687\u306b\u306f\u300e\u6a29\u5229\u78ba\u5b9a\u3059\u308b\u3082\u306e\u300f\u3068\u300e\u6a29\u5229\u78ba\u5b9a\u3057\u306a\u3044\u3082\u306e\u300f\u306b\u5206\u304b\u308c\u308b\u3002\u300d<\/p>\n<p>\u300c\u3048\u3001\u78ba\u5b9a\u3063\u3066\u6709\u7d66\u4f11\u6687\u306e\u6a29\u5229\u306f\u3082\u3046\u78ba\u5b9a\u3057\u3066\u308b\u3093\u3058\u3083\u306a\u3044\u3093\u3067\u3059\u304b\uff1f\u300d<\/p>\n<p>\u300c\u305d\u3046\u3044\u3046\u610f\u5473\u3067\u306e\u78ba\u5b9a\u3058\u3083\u306a\u3044\u3002\u300d\u85e4\u539f\u306f\u82e6\u7b11\u3057\u306a\u304c\u3089\u8a00\u3063\u305f\u3002<\/p>\n<p>\u300c<strong>\u96e2\u8077\u6642\u306b\u672a\u4f7f\u7528\u306e\u6709\u7d66\u4f11\u6687\u306e\u6a29\u5229\u306b\u3064\u3044\u3066\u73fe\u91d1\u306e\u652f\u6255\u3044\u3092\u53d7\u3051\u308b\u6a29\u5229\u304c\u4e0e\u3048\u3089\u308c\u3066\u3044\u308b<\/strong>\u3082\u306e\u3092\u300e\u6a29\u5229\u78ba\u5b9a\u3059\u308b\u3082\u306e\uff08vesting\uff09\u300f\u3068\u8a00\u3044\u3001<strong>\u73fe\u91d1\u306e\u652f\u6255\u3044\u3092\u53d7\u3051\u308b\u6a29\u5229\u3092\u6709\u3057\u306a\u3044<\/strong>\u3082\u306e\u3092\u300e\u6a29\u5229\u78ba\u5b9a\u3057\u306a\u3044\u3082\u306e\uff08non-vesting\uff09\u300f\u3068\u8a00\u3046\u3093\u3060\u3002\u300d<\/p>\n<p>\u300c\u3068\u3044\u3046\u3053\u3068\u306f\u3001\u30a6\u30c1\u306e\u4f1a\u793e\u306e\u6709\u7d66\u4f11\u6687\u306f\u8cb7\u3044\u53d6\u3063\u3066\u3082\u3089\u3048\u306a\u3044\u304b\u3089\u300e\u6a29\u5229\u78ba\u5b9a\u3057\u306a\u3044\u3082\u306e\u300f\u306b\u8a72\u5f53\u3059\u308b\u3093\u3067\u3059\u306d\u3002\u7d50\u5c40\u672a\u6d88\u5316\u306e\u307e\u307e\u5931\u52b9\u3057\u3066\u3057\u307e\u3046\u3093\u3060\u304b\u3089\u3001\u30a6\u30c1\u306e\u4f1a\u793e\u306b\u3082\u8cb7\u53d6\u5236\u5ea6\u3067\u304d\u3066\u307b\u3057\u3044\u3067\u3059\u3088\u306d\u3002\u300d<\/p>\n<p>\u300c\u6c17\u6301\u3061\u306f\u5206\u304b\u308b\u304c\u3001\u96e3\u3057\u3044\u3060\u308d\u306a\uff5e\u300d<br \/>\n\uff12\u4eba\u306f\u66ab\u304f\u601d\u3044\u3092\u99b3\u305b\u305f\u5f8c\u3001\u540c\u6642\u306b\u305f\u3081\u606f\u3092\u3064\u3044\u305f\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"border-bottom: solid 2px #cd5c5c; border-left: solid 10px #696969; padding-left: 15px; line-height: 150%;\"><strong>\u77ed\u671f\u6709\u7d66\u4f11\u6687\u3092\u306a\u305c\u5206\u985e\u3059\u308b\u306e\u304b\uff1f<\/strong><\/h4>\n<p>\u300c\u3068\u3053\u308d\u3067\u3001\u306a\u3093\u3067\u77ed\u671f\u6709\u7d66\u4f11\u6687\u306e\u5206\u985e\u306a\u3093\u3066\u8981\u308b\u3093\u3067\u3059\u304b\uff1f\u300d<br \/>\n\u685c\u4e95\u306f\u3075\u3068\u7591\u554f\u306b\u601d\u3063\u305f\u3002\u65e5\u672c\u3067\u306f\u305d\u3082\u305d\u3082\u6709\u7d66\u4f11\u6687\u306b\u5206\u985e\u306a\u3093\u3066\u805e\u3044\u305f\u3053\u3068\u306a\u3044\u3057\u3001\u5fc5\u8981\u3060\u3068\u3082\u601d\u308f\u306a\u304b\u3063\u305f\u304b\u3089\u3060\u3002<\/p>\n<p>\u300c\u304a\u3002\u306a\u3093\u3067\u3060\u3068\u601d\u3046\uff1f\u300d<br \/>\n\u85e4\u539f\u306f\u3001\u5c11\u3057\u5b09\u3057\u305d\u3046\u306b\u805e\u304d\u8fd4\u3057\u305f\u3002<\/p>\n<p>\u300c\u3048\u30fc\u3001\u5206\u304b\u3089\u306a\u3044\u304b\u3089\u805e\u3044\u3066\u308b\u3093\u3067\u3059\u3051\u3069\u30fc\u300d<br \/>\n\u685c\u4e95\u306f\u85e4\u539f\u306e\u30cb\u30e4\u30cb\u30e4\u7b11\u3044\u304b\u3089\u9854\u3092\u80cc\u3051\u3001\u305d\u306e\u7406\u7531\u3092\u8003\u3048\u3066\u307f\u305f\u3002<\/p>\n<p>\u300c\u3093\u30fc\u3001\u4f1a\u8a08\u57fa\u6e96\u3067\u5206\u985e\u304c\u3042\u308b\u3063\u3066\u3053\u3068\u306f\u3001\u4f1a\u8a08\u51e6\u7406\u304c\u9055\u3063\u3066\u304f\u308b\u3063\u3066\u3053\u3068\u3067\u3059\u304b\uff1f\u300d<\/p>\n<p>\u300c\u30d3\u30f3\u30b4\u3002\u300d<br \/>\n\u85e4\u539f\u306f\u30da\u30f3\u5148\u3092\u685c\u4e95\u306b\u5411\u3051\u3066\u8a00\u3063\u305f\u3002<\/p>\n<h4><strong><span style=\"color: #b22222;\">\u25c6<\/span>\u5206\u985e\uff11\uff1a\u7d2f\u7a4d\u578b\u3068\u975e\u7d2f\u7a4d\u578b\u3067\u8a8d\u8b58\u306e\u30bf\u30a4\u30df\u30f3\u30b0\u304c\u9055\u3046<\/strong><\/h4>\n<p>\u300c\u307e\u305a\u3001\u7d2f\u7a4d\u578b\u304b\u975e\u7d2f\u7a4d\u578b\u304b\u3067\u3001\u8a8d\u8b58\u306e\u30bf\u30a4\u30df\u30f3\u30b0\u304c\u7570\u306a\u308b\u3093\u3060\u3002\u300d<\/p>\n<p>\u300c\u3068\u3001\u8a00\u3046\u3068\u30fb\u30fb\u30fb\uff1f\u300d<\/p>\n<p>\u300c\u7d2f\u7a4d\u578b\u6709\u7d66\u4f11\u6687\u306e\u5834\u5408\u306f\u3001<strong>\u5c06\u6765\u306e\u6709\u7d66\u4f11\u6687\u306e\u6a29\u5229\u3092\u5897\u52a0\u3055\u305b\u308b\u52e4\u52d9\u3092\u5f93\u696d\u54e1\u304c\u63d0\u4f9b\u3057\u305f\u6642\u306b<\/strong>\u6709\u7d66\u4f11\u6687\u306e\u5f62\u5f0f\u306b\u3088\u308b\u77ed\u671f\u5f93\u696d\u54e1\u7d66\u4ed8\u306e\u4e88\u60f3\u30b3\u30b9\u30c8\u3092\u8a8d\u8b58\u3059\u308b\u3053\u3068\u306b\u306a\u308b\u3002<br \/>\n\u305d\u308c\u306b\u5bfe\u3057\u3066\u3001\u975e\u7d2f\u7a4d\u578b\u6709\u7d66\u4f11\u6687\u3067\u306f<strong>\u4f11\u6687\u304c\u767a\u751f\u3057\u305f\u6642\u306b<\/strong>\u5f53\u8a72\u7d66\u4ed8\u3092\u8a8d\u8b58\u3059\u308b\u3053\u3068\u306b\u306a\u308b\u3093\u3060\u3002\u300d<\/p>\n<p>\u300c\u7d2f\u7a4d\u578b\u6709\u7d66\u4f11\u6687\u306f\u52e4\u52d9\u63d0\u4f9b\u306e\u3042\u3063\u305f\u671f\u306b\u8a8d\u8b58\uff65\uff65\uff65\u3042\u3001\u77ed\u671f\u5f93\u696d\u54e1\u7d66\u4ed8\u306e\u4f1a\u8a08\u51e6\u7406\u306e\u8aac\u660e\u306e\u6642\u306b\u5148\u8f29\u304c\u8a00\u3063\u305f\u306e\u306f\u3053\u306e\u3053\u3068\u3060\u3063\u305f\u3093\u3067\u3059\u306d\u3002\u300d<br \/>\n\u30e1\u30e2\u3092\u53d6\u3063\u3066\u3044\u305f\u624b\u3092\u6b62\u3081\u3066\u3001\u685c\u4e95\u306f\u9854\u3092\u4e0a\u3052\u305f\u3002<\/p>\n<p>\u300c\u305d\u306e\u901a\u308a\u3002\u305f\u3060\u3057\u3001\u975e\u7d2f\u7a4d\u578b\u6709\u7d66\u4f11\u6687\u306e\u5834\u5408\u306f\u5f93\u696d\u54e1\u306e\u52e4\u52d9\u304c\u7d66\u4ed8\u3092\u5897\u52a0\u3055\u305b\u308b\u3068\u306f\u8003\u3048\u306a\u3044\u305f\u3081\u3001\u4f11\u6687\u3092\u53d6\u5f97\u3059\u308b\u6642\u307e\u3067\u8ca0\u50b5\u307e\u305f\u306f\u8cbb\u7528\u3068\u3057\u3066\u8a8d\u8b58\u3059\u308b\u3053\u3068\u306f\u306a\u3044\u3093\u3060\u3002\u300d<\/p>\n<p>\u300c\u306a\u308b\u307b\u3069\u3002\uff11\u3064\u76ee\u306e\u5206\u985e\u3067\u306f\u3001\u3044\u3064\u8a8d\u8b58\u3059\u308b\u306e\u304b\u304c\u9055\u3046\u3093\u3067\u3059\u306d\u3002\u300d<\/p>\n<h4><strong><span style=\"color: #b22222;\">\u25c6<\/span>\u5206\u985e\uff12\uff1a\u6a29\u5229\u78ba\u5b9a\u3059\u308b\u304b\u3057\u306a\u3044\u304b\u3067\u6e2c\u5b9a\u306b\u9055\u3044\u304c\u3042\u308b<\/strong><\/h4>\n<p>\u300c\u7d9a\u3044\u3066\u6a29\u5229\u78ba\u5b9a\u3059\u308b\u3082\u306e\u3068\u3001\u3057\u306a\u3044\u3082\u306e\u3092\u5206\u985e\u3059\u308b\u7406\u7531\u306b\u3064\u3044\u3066\u3001\u3060\u3002\u300d<br \/>\n\u85e4\u539f\u306f\u30db\u30ef\u30a4\u30c8\u30dc\u30fc\u30c9\u304b\u3089\u685c\u4e95\u306b\u5411\u304d\u76f4\u3063\u3066\u3001\u5f15\u304d\u7d9a\u304d\u8aac\u660e\u3059\u308b\u3002<\/p>\n<p>\u300c\u3055\u3063\u304d\u306f\u8a8d\u8b58\u306e\u9055\u3044\u3060\u3063\u305f\u306a\u3002\u3058\u3083\u3001\u6b21\u306f\u4f55\u304c\u6765\u308b\u3068\u601d\u3046\uff1f\u300d<\/p>\n<p>\u300c\u3048\u30fc\u3001\u8a8d\u8b58\u306e\u6b21\u3067\u3059\u304b\u3089\u3001\u6e2c\u5b9a\u306e\u8a71\u3067\u3059\u304b\uff1f\u300d<\/p>\n<p>\u300c\u305d\u3046\u3060\u3002\u3060\u3044\u3076\u57fa\u6e96\u306e\u4f5c\u308a\u306b\u6163\u308c\u3066\u304d\u305f\u3058\u3083\u306a\u3044\u304b\u3002\u300d<br \/>\n\u685c\u4e95\u306f\u81ea\u5206\u306e\u7b54\u3048\u304c\u5408\u3063\u3066\u3044\u305f\u3053\u3068\u306b\u30db\u30c3\u3068\u3057\u305f\u3002\u6e2c\u5b9a\u3068\u306f\u3001\u8a8d\u8b58\u3057\u305f\u9805\u76ee\u3092\u3044\u304f\u3089\u3067\u8a08\u4e0a\u3059\u308b\u304b\u3001\u3068\u3044\u3046\u91d1\u984d\u3092\u6c7a\u5b9a\u3059\u308b\u30d7\u30ed\u30bb\u30b9\u306e\u3053\u3068\u3092\u8a00\u3046\u3002<\/p>\n<p>\u300c\u6a29\u5229\u78ba\u5b9a\u3059\u308b\u5834\u5408\u306f\u305d\u306e\u307e\u307e\u671f\u672b\u306e\u6709\u7d66\u4f11\u6687\u672a\u4f7f\u7528\u5206\u306b\u5bfe\u3059\u308b\u8ca0\u50b5\u3092\u8a08\u4e0a\u3059\u308b\u3093\u3060\u304c\u3001\u6a29\u5229\u78ba\u5b9a\u3057\u306a\u3044\u3082\u306e\u306b\u3064\u3044\u3066\u306f\u3001\u6709\u7d66\u4f11\u6687\u672a\u4f7f\u7528\u5206\u306b\u3001<strong>\u5f93\u696d\u54e1\u304c\u3053\u308c\u3092\u4f7f\u7528\u3059\u308b\u524d\u306b\u96e2\u8077\u3059\u308b\u53ef\u80fd\u6027\u3092\u50b5\u52d9\u306e\u6e2c\u5b9a\u306b\u5f71\u97ff\u3055\u305b\u308b<\/strong>\u5fc5\u8981\u304c\u3042\u308b\u3093\u3060\u3002\u300d<\/p>\n<p>\u300c\u3069\u3046\u3057\u3066\u8cb7\u53d6\u5236\u5ea6\u304c\u3042\u308b\u304b\u3069\u3046\u304b\u304c\u3001\u96e2\u8077\u306e\u53ef\u80fd\u6027\u3092\u8003\u616e\u3059\u308b\u304b\u3069\u3046\u304b\u306b\u95a2\u308f\u3063\u3066\u304f\u308b\u3093\u3067\u3059\u304b\uff1f\u300d<\/p>\n<p>\u300c\u6a29\u5229\u78ba\u5b9a\u3059\u308b\u3082\u306e\u306e\u5834\u5408\u3001\u4f1a\u793e\u306f\u5f93\u696d\u54e1\u306e\u96e2\u8077\u6642\u306b\u672a\u4f7f\u7528\u5206\u306e\u6a29\u5229\u306b\u5bfe\u3057\u3066\u652f\u6255\u7fa9\u52d9\u3092\u8ca0\u3046\u305f\u3081\u3001\u6709\u7d66\u4f11\u6687\u306e\u672a\u4f7f\u7528\u5206\u3059\u3079\u3066\u306b\u5bfe\u3057\u3066\u8ca0\u50b5\u3092\u8a08\u4e0a\u3059\u308b\u3053\u3068\u306b\u306a\u308b\u3002\u300d<\/p>\n<p>\u300c\u306f\u3044\u3002\u305d\u3053\u307e\u3067\u306f\u7406\u89e3\u3067\u304d\u307e\u3059\u3002\u300d<br \/>\n\u685c\u4e95\u306f\u76f8\u69cc\u3092\u6253\u3063\u305f\u3002<\/p>\n<p>\u300c\u3067\u3082\u3001\u6a29\u5229\u78ba\u5b9a\u3057\u306a\u3044\u6709\u7d66\u4f11\u6687\u306e\u5834\u5408\u3060\u3068\u96e2\u8077\u6642\u306b\u672a\u4f7f\u7528\u306e\u6709\u7d66\u4f11\u6687\u306f\u305d\u306e\u307e\u307e\u5931\u52b9\u3057\u3066\u3057\u307e\u3046\u3060\u308d\u3046\uff1f\u4f1a\u793e\u306f\u5931\u52b9\u90e8\u5206\u306b\u4fc2\u308b\u50b5\u52d9\u306f\u8a08\u4e0a\u3059\u308b\u5fc5\u8981\u306f\u306a\u3044\u306e\u3060\u304b\u3089\u3001\u305d\u306e\u5206\u3092\u50b5\u52d9\u306e\u6e2c\u5b9a\u306b\u969b\u3057\u3066\u8003\u616e\u3057\u3066\u8a08\u4e0a\u3059\u308b\u3053\u3068\u306b\u306a\u308b\u3001\u3068\u3044\u3046\u308f\u3051\u3060\u3002\u300d<\/p>\n<p>\u300c\u3042\u3002\u306a\u308b\u307b\u3069\u3002\u3084\u3063\u3068\u5206\u304b\u308a\u307e\u3057\u305f\u3002\u300d<\/p>\n<p>\u300c\u4eca\u8aac\u660e\u3057\u305f\u5206\u985e\u3068\u51e6\u7406\u306e\u30dd\u30a4\u30f3\u30c8\u3092\u307e\u3068\u3081\u3066\u307f\u308b\u3068\u3053\u3046\u306a\u308b\u3002\u5206\u304b\u308a\u3084\u3059\u304f\u306a\u3063\u305f\u3060\u308d\u3046\uff1f\u300d<br \/>\n\u85e4\u539f\u306f\u9f3b\u9ad8\u3005\u306b\u30db\u30ef\u30a4\u30c8\u30dc\u30fc\u30c9\u3092\u6307\u3055\u3057\u305f\u3002<\/p>\n<p>\u300c\u3042\u30fc\u3001\u30cf\u30a4\u3002\u30bd\u30a6\u30c7\u30b9\u30cd\u3002\u300d<br \/>\n\u685c\u4e95\u306f\u3084\u3084\u5446\u308c\u6c17\u5473\u306b\u8fd4\u4e8b\u3092\u3057\u305f\u3002<\/p>\n<p><strong>\u3010\u77ed\u671f\u6709\u7d66\u4f11\u6687\u306e\u5206\u985e\u3011<\/strong><\/p>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/07\/story_ifrs7-9.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-102729\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/07\/story_ifrs7-9.png\" alt=\"\" width=\"1168\" height=\"451\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/07\/story_ifrs7-9.png 1168w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/07\/story_ifrs7-9-300x115.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/07\/story_ifrs7-9-1024x395.png 1024w\" sizes=\"(max-width: 1168px) 100vw, 1168px\" \/><\/a><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"border-bottom: solid 2px #cd5c5c; border-left: solid 10px #696969; padding-left: 15px; line-height: 150%;\"><strong>\u7d2f\u7a4d\u578b\u6709\u7d66\u4f11\u6687\u306e\u6e2c\u5b9a\u65b9\u6cd5<\/strong><\/h4>\n<p>\u300c\u3088\u3057\u3001\u77ed\u671f\u6709\u7d66\u4f11\u6687\u306e\u5206\u985e\u304c\u5206\u304b\u3063\u305f\u3068\u3053\u308d\u3067\u3001\u6b21\u306b\u884c\u304f\u305e\u3002\u300d<\/p>\n<p>\u300c\u3048\u3001\u307e\u3060\u3042\u308b\u3093\u3067\u3059\u304b\uff1f\u300d<\/p>\n<p>\u300c\u671f\u672b\u306b\u8a08\u4e0a\u3059\u3079\u304d\u6709\u7d66\u4f11\u6687\u5f15\u5f53\u91d1\u3092\u3069\u3046\u6e2c\u5b9a\u3059\u308b\u304b\u3001\u307e\u3060\u8aac\u660e\u3057\u3066\u306a\u3044\u3060\u308d\u3046\uff1f\u300d<\/p>\n<p>\u300c\u305d\u3046\u8a00\u3048\u3070\u3001\u305d\u3046\u3067\u3059\u306d\u3002\u300d<\/p>\n<p>\u300c\u57fa\u6e96\u306e\u8a00\u8449\u3092\u305d\u306e\u307e\u307e\u5f15\u7528\u3059\u308b\u3068\u3001\u300e\u7d2f\u7a4d\u578b\u6709\u7d66\u4f11\u6687\u306e\u4e88\u60f3\u30b3\u30b9\u30c8\u3092\u5831\u544a\u671f\u9593\u306e\u672b\u65e5\u73fe\u5728\u3067\u7d2f\u7a4d\u3055\u308c\u3066\u3044\u308b\u672a\u4f7f\u7528\u306e\u6a29\u5229\u306e\u7d50\u679c\u306b\u3088\u308a\u4f01\u696d\u304c\u652f\u6255\u3046\u3068\u898b\u8fbc\u307e\u308c\u308b\u8ffd\u52a0\u91d1\u984d\u3068\u3057\u3066\u3001\u6e2c\u5b9a\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u300f\u3001\u3068\u3042\u308b\u3002\u300d<\/p>\n<p>\u300c\u3048\u30fc\u3068\u30fb\u30fb\u30fb\u300d<br \/>\n\u685c\u4e95\u306f\u3059\u3093\u306a\u308a\u7406\u89e3\u3067\u304d\u306a\u3044\u3088\u3046\u3060\u3002<\/p>\n<p>\u300c\u3067\u306f\u3001\u3053\u308c\u3092\uff13\u3064\u306b\u533a\u5206\u3057\u3066\u898b\u3066\u3044\u3053\u3046\u3002\u300d\u3068\u85e4\u539f\u306f\u63d0\u6848\u3057\u305f\u3002<\/p>\n<div class=\"box_info box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#000000;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"border-bottom: solid 3px #ff0000;\"> <strong>\uff08\uff41\uff09\u3000\u7d2f\u7a4d\u578b\u6709\u7d66\u4f11\u6687\u306e\u4e88\u60f3\u30b3\u30b9\u30c8<\/strong><\/span>\u3092<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"border-bottom: solid 3px #ff0000;\"> <strong>\uff08\uff42\uff09\u3000\u5831\u544a\u671f\u9593\u306e\u672b\u65e5\u73fe\u5728\u3067\u7d2f\u7a4d\u3055\u308c\u3066\u3044\u308b\u672a\u4f7f\u7528\u306e\u6a29\u5229\u306e\u7d50\u679c<\/strong><\/span>\u306b\u3088\u308a<\/p>\n<p><span style=\"border-bottom: solid 3px #ff0000;\"> <strong>\uff08\uff43\uff09\u3000\u4f01\u696d\u304c\u652f\u6255\u3046\u3068\u898b\u8fbc\u307e\u308c\u308b\u8ffd\u52a0\u91d1\u984d<\/strong><\/span><\/p>\n<\/div>\n<p>\u3068\u3057\u3066\u3001\u6e2c\u5b9a\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3002<\/p>\n<p>\u300c\uff11\u3064\u76ee\u306a\u3089\u5927\u4e08\u592b\u3067\u3059\u3002\u300e<strong>\uff08\uff41\uff09\u7d2f\u7a4d\u578b\u6709\u7d66\u4f11\u6687\u306e\u4e88\u60f3\u30b3\u30b9\u30c8<\/strong>\u300f\u3068\u3042\u308b\u306e\u304c\u3001\u300e\u6709\u7d66\u4f11\u6687\u5f15\u5f53\u91d1\u3068\u3057\u3066\u8a08\u4e0a\u3059\u3079\u304d\u984d\u300f\u3063\u3066\u3053\u3068\u3067\u3059\u306d\u3002\u300d<br \/>\n\u685c\u4e95\u306f\u5b89\u5835\u3057\u3066\u3001\u5206\u304b\u308b\u7b87\u6240\u304b\u3089\u5185\u5bb9\u306e\u78ba\u8a8d\u3092\u3057\u305f\u3002<\/p>\n<p>\u300c\u305d\u3046\u3060\u3002\u6b21\u306e\u300e<strong>\uff08\uff42\uff09 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\/>\n\u305d\u3057\u3066\u3001\u305d\u306e\u7fcc\u671f\u6d88\u5316\u304c\u4e88\u60f3\u3055\u308c\u308b\u6709\u7d66\u4f11\u6687\u65e5\u6570\u306b\u65e5\u7d66\u3092\u4e57\u3058\u308b\u3053\u3068\u3067\u3001\u8ffd\u52a0\u91d1\u984d\u3092\u7b97\u5b9a\u3059\u308b\u3093\u3060\u3002\u300d<\/p>\n<p>\u685c\u4e95\u306f\u518d\u3073\u9837\u3044\u305f\u3002<br \/>\n\u300c\u306a\u308b\u307b\u3069\u3001\u3053\u3046\u3057\u3066\u5206\u89e3\u3057\u3066\u8aad\u3093\u3067\u3044\u304f\u3068\u3001\u96e3\u3057\u3044\u3053\u3068\u3092\u66f8\u3044\u3066\u3044\u308b\u308f\u3051\u3067\u306f\u306a\u3044\u3093\u3067\u3059\u306d\u3002\u300d<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"border-bottom: solid 2px #cd5c5c; border-left: solid 10px #696969; padding-left: 15px; line-height: 150%;\"><strong>\u8ffd\u52a0\u652f\u6255\u984d\u3092\u3069\u3046\u6349\u3048\u308b\u306e\u304b\uff1f<\/strong><\/h4>\n<p>\u300c\u4ee5\u4e0a\u304c\u6709\u7d66\u4f11\u6687\u5f15\u5f53\u91d1\u306e\u57fa\u790e\u7de8\u3063\u3066\u3068\u3053\u308d\u3060\u306a\u3002\u300d<\/p>\n<p>\u300c\u3042\u308a\u304c\u3068\u3046\u3054\u3056\u3044\u307e\u3057\u305f\u3002\u300d\u685c\u4e95\u304c\u982d\u3092\u4e0b\u3052\u308b\u3002<\/p>\n<p>\u300c\u793c\u3092\u8a00\u3046\u306e\u306f\u307e\u3060\u65e9\u3044\u305e\u3002\u300d<\/p>\n<p>\u300c\u3048\uff1f\u307e\u3060\u4f55\u304b\u3042\u308b\u3093\u3067\u3059\u304b\uff1f\u300d<\/p>\n<p>\u300c\u4eca\u5ea6\u306f\u5b9f\u8df5\u7de8\u3060\u3002\u300d<br \/>\n\u85e4\u539f\u304c\u4e0d\u6575\u306a\u7b11\u307f\u3092\u6d6e\u304b\u3079\u3066\u685c\u4e95\u3092\u898b\u4e0b\u308d\u3059\u3002<\/p>\n<p>\u300c\u5b9f\u306f\u3082\u3046\uff11\u3064\u3001\u6e2c\u5b9a\u306b\u95a2\u3057\u3066\u898f\u5b9a\u304c\u3042\u308b\u3093\u3060\u3002\u300d<\/p>\n<p>\u300c\u306a\u3001\u4f55\u3067\u3057\u3087\u3046\uff1f\u300d\u3068\u3001\u685c\u4e95\u306f\u9854\u3092\u5f15\u304d\u3064\u3089\u305b\u3066\u5c0b\u306d\u305f\u3002<\/p>\n<p>\u300c\u7d2f\u7a4d\u578b\u6709\u7d66\u4f11\u6687\u306e\u5c06\u6765\u30b3\u30b9\u30c8\u306e\u6e2c\u5b9a\u306f\u3001\u7d66\u4ed8\u304c\u7d2f\u7a4d\u3059\u308b\u3068\u3044\u3046\u4e8b\u5b9f\u306e\u307f\u304b\u3089\u767a\u751f\u3059\u308b\u3068\u898b\u8fbc\u307e\u308c\u308b\u8ffd\u52a0\u652f\u6255\u984d\u306b\u3088\u308a\u50b5\u52d9\u3092\u6e2c\u5b9a\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3001\u3068\u3044\u3046\u898f\u5b9a\u3060\u3002\u300d<\/p>\n<p>\u300c\u300e\u7d2f\u7a4d\u3059\u308b\u3068\u3044\u3046\u4e8b\u5b9f\u306e\u307f\u304b\u3089\u767a\u751f\u300f\u3063\u3066\u3001\u307e\u305f\u3084\u3084\u3053\u3057\u3044\u8868\u73fe\u304c\u3042\u308a\u307e\u3059\u306d\u3002\u300d<br \/>\n\u685c\u4e95\u306f\u6e0b\u3044\u9854\u3092\u3057\u3066\u8a00\u3063\u305f\u3002\u3053\u3046\u3044\u3046\u542b\u307f\u304c\u3042\u308b\u8a00\u8449\u306f\u597d\u304d\u3067\u306f\u306a\u3044\u3002<\/p>\n<p>\u300c\u305d\u3046\u306a\u3093\u3060\u3088\u306a\u3002\u305d\u3057\u3066\u3001\u3053\u306e\u300e\u8ffd\u52a0\u652f\u6255\u984d\u300f\u3092\u3069\u3046\u89e3\u91c8\u3059\u308b\u304b\u3067\u3001\u65e5\u672c\u3067\u306f\u4f1a\u793e\u3054\u3068\u3067\u51e6\u7406\u65b9\u6cd5\u306b\u9055\u3044\u304c\u3042\u308b\u306e\u304c\u73fe\u72b6\u306a\u3093\u3060\u3002\u300d<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"border-bottom: solid 2px #cd5c5c; border-left: solid 10px #696969; padding-left: 15px; line-height: 150%;\"><strong>\u51e6\u7406\u65b9\u6cd5\u306e\u9055\u3044\uff1a\u5148\u5165\u5148\u51fa\u6cd5\u3068\u5f8c\u5165\u5148\u51fa\u6cd5<\/strong><\/h4>\n<p>\u300c\u51e6\u7406\u65b9\u6cd5\u3063\u3066\u3001\u3069\u3093\u306a\u65b9\u6cd5\u304c\u3042\u308b\u3093\u3067\u3059\u304b\uff1f\u300d<\/p>\n<p>\u300c\u5927\u304d\u304f\u5206\u3051\u3066\u3001\u5148\u5165\u5148\u51fa\u6cd5\u3068\u5f8c\u5165\u5148\u51fa\u6cd5\u306e\uff12\u3064\u304c\u3042\u308b\u3002\u300d<\/p>\n<p>\u300c\u3042\u3001\u305d\u308c\u3001\u7c3f\u8a18\u3067\u68da\u5378\u8cc7\u7523\u306e\u6255\u51fa\u65b9\u6cd5\u306e\u9805\u76ee\u3067\u7fd2\u3044\u307e\u3057\u305f\u3002\u300d<br \/>\n\u685c\u4e95\u306f\u81ea\u5206\u306e\u77e5\u3063\u3066\u3044\u308b\u8a00\u8449\u304c\u51fa\u3066\u304d\u3066\u3001\u5c11\u3057\u5143\u6c17\u3065\u3044\u305f\u3002<\/p>\n<p>\u300c\u5148\u5165\u5148\u51fa\u6cd5\u306f\u3001\u5148\u306b\u53d6\u5f97\u3057\u305f\u3082\u306e\u304b\u3089\u9806\u306b\u6255\u3044\u51fa\u3057\u3066\u3044\u304f\u65b9\u6cd5\u3067\u3059\u3088\u306d\u3002<br \/>\n\u305d\u3057\u3066\u3001\u5f8c\u5165\u5148\u51fa\u6cd5\u306f\u5f8c\u306b\u53d6\u5f97\u3057\u305f\u3082\u306e\u304b\u3089\u5148\u306b\u6255\u3044\u51fa\u3059\u3093\u3067\u3057\u305f\u3063\u3051\u3002\u300d<\/p>\n<p>\u300c\u305d\u3046\u3060\u3002\u300d<\/p>\n<h4><strong><span style=\"color: #b22222;\">\u25c6<\/span>\u5148\u5165\u5148\u51fa\u6cd5\u3092\u63a1\u7528\u3059\u308b\u8003\u3048\u65b9<\/strong><\/h4>\n<p>\u300c\u3068\u3044\u3046\u3053\u3068\u306f\u3001\u7d2f\u7a4d\u578b\u6709\u7d66\u4f11\u6687\u5236\u5ea6\u3067\u5148\u5165\u5148\u51fa\u6cd5\u3067\u51e6\u7406\u3059\u308b\u3068\u306a\u308b\u3068\u3001\u524d\u671f\u7e70\u308a\u8d8a\u3057\u305f\u6709\u7d66\u4f11\u6687\u304b\u3089\u5148\u306b\u6d88\u5316\u3057\u3066\u3044\u304f\u3063\u3066\u3053\u3068\u3067\u3059\u306d\u3002\u300d<br \/>\n\u685c\u4e95\u306f\u5c11\u3057\u8003\u3048\u3066\u4ed8\u3051\u52a0\u3048\u308b\u3002<\/p>\n<p>\u300c\u3067\u3082\u3001\u305d\u308c\u3063\u3066\u5f53\u305f\u308a\u524d\u3058\u3083\u306a\u3044\u3067\u3059\u304b\uff1f\u300d<\/p>\n<p>\u300c\u307b\u3046\uff1f\u4f55\u3067\u305d\u3046\u601d\u3046\u3093\u3060\uff1f\u300d<br \/>\n\u85e4\u539f\u306f\u673a\u306b\u8170\u304b\u3051\u3066\u3001\u8155\u3092\u7d44\u3093\u3060\u3002\u685c\u4e95\u306f\u3084\u3084\u8208\u596e\u6c17\u5473\u3067\u7b54\u3048\u308b\u3002<\/p>\n<p>\u300c\u3060\u3063\u3066\u3001\u4e00\u822c\u7684\u306b\u5e74\u6b21\u6709\u7d66\u4f11\u6687\u5236\u5ea6\u3063\u3066\u3001\u7fcc\uff11\u5e74\u3057\u304b\u7e70\u308a\u8d8a\u305b\u306a\u3044\u3067\u3059\u3088\u306d\u3002\u5148\u306b\u524d\u671f\u304b\u3089\u306e\u7e70\u8d8a\u5206\u304b\u3089\u6d88\u5316\u3057\u306a\u3044\u3068\u3001\u6b21\u306e\u5e74\u306b\u306f\u5931\u52b9\u3057\u3066\u3057\u307e\u3046\u3058\u3083\u306a\u3044\u3067\u3059\u304b\u3002\u73fe\u5b9f\u7684\u306b\u306f\u4e38\u3005\u5e74\u9593\u4ed8\u4e0e\u3055\u308c\u308b20\u65e5\u9593\u306e\u6709\u7d66\u3092\u53d6\u308b\u3053\u3068\u306a\u3093\u3066\u3067\u304d\u306a\u3044\u3093\u3067\u3059\u304b\u3089\u3001\u5f8c\u5165\u5148\u51fa\u6cd5\u3067\u8003\u3048\u308b\u3068\u5b9f\u8cea\u7684\u306b\u306f\u7e70\u308a\u8d8a\u305b\u306a\u3044\u3053\u3068\u3068\u4e00\u7dd2\u3067\u3059\u3088\u3002\u300d<\/p>\n<p>\u300c\u305d\u3046\u306a\u3093\u3060\u3088\u306a\u3002\u4f1a\u793e\u306e\u5c31\u52b4\u898f\u5b9a\u306b\u306f\u5148\u5165\u5148\u51fa\u6cd5\u3067\u3084\u308b\u306a\u3093\u3066\u66f8\u3044\u3066\u306a\u3044\u3051\u3069\u3001\u5148\u5165\u5148\u51fa\u6cd5\u306b\u57fa\u3065\u3044\u3066\u904b\u7528\u3055\u308c\u3066\u3044\u308b\u306e\u304c\u5b9f\u614b\u3060\u3002\u300d<\/p>\n<p>\u300c\u306f\u3044\u3002\u904b\u7528\u65b9\u6cd5\u304c\u5148\u5165\u5148\u51fa\u6cd5\u306a\u3089\u3001\u4f1a\u8a08\u4e0a\u3082\u5148\u5165\u5148\u51fa\u6cd5\u3067\u8a08\u4e0a\u3057\u305f\u307b\u3046\u304c\u5b9f\u614b\u306b\u5373\u3057\u3066\u3044\u308b\u3068\u601d\u3044\u307e\u3059\u3002\u300d<br \/>\n\u685c\u4e95\u306f\u81ea\u5206\u306e\u610f\u898b\u304c\u901a\u3063\u3066\u3001\u843d\u3061\u7740\u3044\u305f\u3088\u3046\u3060\u3002\u5148\u307b\u3069\u3088\u308a\u3084\u3084\u30c8\u30fc\u30f3\u30c0\u30a6\u30f3\u3057\u3066\u7b54\u3048\u305f\u3002<\/p>\n<p>\u300c\u78ba\u304b\u306b\u305d\u306e\u8003\u3048\u65b9\u304b\u3089\u3001\u8ffd\u52a0\u652f\u6255\u984d\u306e\u6e2c\u5b9a\u3059\u308b\u969b\u306b\u5148\u5165\u5148\u51fa\u6cd5\u3067\u51e6\u7406\u3057\u3066\u3044\u308b\u4f1a\u793e\u3082\u3042\u308b\u3002\u300d<\/p>\n<h4><strong><span style=\"color: #b22222;\">\u25c6<\/span>\u5f8c\u5165\u5148\u51fa\u6cd5\u3092\u63a1\u7528\u3059\u308b\u8003\u3048\u65b9<\/strong><\/h4>\n<p>\u300c\u3060\u3068\u3057\u305f\u3089\u3001\u5f8c\u5165\u5148\u51fa\u6cd5\u3092\u63a1\u7528\u3057\u3066\u3044\u308b\u4f1a\u793e\u306f\u3069\u3046\u8003\u3048\u3066\u308b\u3093\u3067\u3057\u3087\u3046\u304b\uff1f\u300d<br \/>\n\u685c\u4e95\u306b\u306f\u305d\u306e\u8003\u3048\u304c\u3055\u3063\u3071\u308a\u601d\u3044\u3064\u304b\u306a\u3044\u3002<\/p>\n<p>\u300c\u6761\u6587\u306b\u3042\u308b\u300e\u7d2f\u7a4d\u3059\u308b\u3068\u3044\u3046\u4e8b\u5b9f\u306e\u307f\u304b\u3089\u767a\u751f\u300f\u3092\u3069\u3046\u6349\u3048\u308b\u304b\u304c\u30ad\u30fc\u306b\u306a\u3063\u3066\u3044\u308b\u3093\u3060\u3002\u300d<\/p>\n<p>\u300c\u3055\u3063\u304d\u3001\u50d5\u304c\u5f15\u3063\u304b\u304b\u3063\u305f\u8868\u73fe\u3067\u3059\u306d\u3002\u300d<br \/>\n\u85e4\u539f\u306f\u4e00\u5ea6\u9837\u304f\u3068\u3001\u5177\u4f53\u7684\u306a\u6570\u5b57\u3092\u51fa\u3057\u3066\u8aac\u660e\u3059\u308b\u3053\u3068\u306b\u3057\u305f\u3002<\/p>\n<p>\u300c\u4f8b\u3048\u3070\u3001\u4ffa\u304c\u4eca\u671f25\u65e5\u4f11\u307f\u3092\u53d6\u3063\u305f\u3068\u3059\u308b\u3002\u300d<\/p>\n<p>\u300c\u306f\u3044\u3002\u300d<\/p>\n<p>\u300c\u4ffa\u304c\u5e74\u9593\u3067\u4ed8\u4e0e\u3055\u308c\u308b\u6709\u7d66\u4f11\u6687\u306f20\u65e5\u3060\u304b\u3089\u300125\u65e5\u306e\u3046\u306120\u65e5\u306f\u305d\u306e\u6709\u7d66\u4f11\u6687\u3092\u5145\u5f53\u3059\u308b\u3053\u3068\u306b\u306a\u308b\u3002\u3053\u3053\u307e\u3067\u306f\u3044\u3044\u306a\uff1f\u300d<\/p>\n<p>\u300c\u306f\u3044\u3002\u5927\u4e08\u592b\u3067\u3059\u3002\u300d<\/p>\n<p>\u300c\u6b8b\u308a\u306e\uff15\u65e5\u306f\u672c\u6765\u306a\u3089\u6b20\u52e4\u6271\u3044\u306b\u306a\u308b\u306f\u305a\u3060\u304c\u3001\u524d\u671f\u306b\u7e70\u308a\u8d8a\u3057\u305f\u6709\u7d66\u4f11\u6687\u304c\uff15\u65e5\u6b8b\u3063\u3066\u3044\u305f\u306e\u3067\u524d\u671f\u7e70\u8d8a\u5206\u3092\u5145\u3066\u308b\u3002\u3059\u308b\u3068\u3001\u3069\u3046\u306a\u308b\uff1f\u300d<\/p>\n<p>\u300c\u3048\u30fc\u3068\u3001\u3082\u3057\u6b20\u52e4\u6271\u3044\u306a\u3089\u7d66\u6599\u304c\u767a\u751f\u3057\u306a\u3044\u306e\u3067\u3001\u305d\u306e\uff15\u65e5\u5206\u7d66\u6599\u304c\u6e1b\u984d\u3055\u308c\u307e\u3059\u3088\u306d\u3002\u3067\u3082\u3001\u524d\u671f\u306e\u6709\u7d66\u4f11\u6687\u3092\u4f7f\u3046\u3053\u3068\u3067\u3001\uff15\u65e5\u5206\u306e\u7d66\u6599\u3092\u4f1a\u793e\u306f\u652f\u6255\u3046\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u306d\u3002\u300d<\/p>\n<p>\u300c\u305d\u306e\u901a\u308a\u3002\u3053\u306e\uff15\u65e5\u5206\u306e\u7d66\u6599\u304c\u300e\u7d2f\u7a4d\u3059\u308b\u3068\u3044\u3046\u4e8b\u5b9f\u306e\u307f\u304b\u3089\u767a\u751f\u300f\u3057\u305f\u300e\u8ffd\u52a0\u652f\u6255\u984d\u300f\u3068\u8003\u3048\u308b\u3093\u3060\u3002\u3053\u308c\u304c\u5f8c\u5165\u5148\u51fa\u6cd5\u3092\u63a1\u7528\u3059\u308b\u6839\u62e0\u3060\u3002\u300d<\/p>\n<p>\u300c\u3046\u30fc\u3093\u3002\u78ba\u304b\u306b\u8aac\u5f97\u529b\u3042\u308a\u307e\u3059\u306d\u3002\u300d<br \/>\n\u685c\u4e95\u306f\u3057\u3076\u3057\u3076\u9837\u3044\u305f\u3002<\/p>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/07\/story_ifrs7-10.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-102730\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/07\/story_ifrs7-10.png\" alt=\"\" width=\"856\" height=\"396\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/07\/story_ifrs7-10.png 856w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/07\/story_ifrs7-10-300x138.png 300w\" sizes=\"(max-width: 856px) 100vw, 856px\" \/><\/a><\/p>\n<p>\u300c\u3055\u3089\u306b\u3001IAS\u7b2c19\u53f7\u306e\u8a2d\u4f8b\u306f\u500b\u5225\u5f8c\u5165\u5148\u51fa\u6cd5\u3067\u8aac\u660e\u3057\u3066\u3044\u308b\u3057\u3001\u7d50\u8ad6\u306e\u6839\u62e0\u306b\u3082\u9078\u629e\u3057\u305f\u7406\u7531\u306b\u3064\u3044\u3066\u3001\u300e\u3053\u306e\u65b9\u6cd5\uff08\u500b\u5225\u5f8c\u5165\u5148\u51fa\u6cd5\uff09\u306f\u3001\u50b5\u52d9\u3092\u7d2f\u7a4d\u578b\u306e\u7279\u5fb4\u306e\u307f\u304b\u3089\u767a\u751f\u3059\u308b\u3068\u4e88\u60f3\u3055\u308c\u308b\u8ffd\u52a0\u7684\u306a\u5c06\u6765\u306e\u652f\u6255\u306e\u73fe\u5728\u4fa1\u5024\u3067\u6e2c\u5b9a\u3059\u308b\u304b\u3089\u3067\u3042\u308b\u3002\u300f\u3068\u660e\u8a00\u3057\u3066\u3044\u308b\u3093\u3060\u3002\u300d<\/p>\n<p>\u300c\u306a\u3093\u3060\u304b\u5148\u5165\u5148\u51fa\u6cd5\u306e\u65b9\u304c\u5206\u304c\u60aa\u3044\u3067\u3059\u306d\u3002\u300d<\/p>\n<p>\u85e4\u539f\u306f\u982d\u3092\u30dd\u30ea\u30dd\u30ea\u63bb\u304d\u306a\u304c\u3089\u7b54\u3048\u305f\u3002<br \/>\n\u300c\u7d4c\u56e3\u9023\u306e\u300eIFRS\u4efb\u610f\u9069\u7528\u306b\u95a2\u3059\u308b\u5b9f\u52d9\u5bfe\u5fdc\u53c2\u8003\u4e8b\u4f8b\u300f\u3092\u898b\u3066\u307f\u308b\u3068\u3001\u5f8c\u5165\u5148\u51fa\u6cd5\u3092\u63a1\u7528\u3057\u3066\u3044\u308b\u4f1a\u793e\u306e\u65b9\u304c\u591a\u3044\u304c\u3001\u5148\u5165\u5148\u51fa\u6cd5\u3092\u63a1\u7528\u3057\u3066\u3044\u308b\u4f1a\u793e\u3082\u3042\u308b\u3002\u3069\u3061\u3089\u306e\u89e3\u91c8\u3082\u4e00\u7406\u3042\u308b\u304b\u3089\u3001\u4f1a\u793e\u304c\u81ea\u5206\u3067\u5224\u65ad\u3059\u308b\u3053\u3068\u306b\u306a\u308b\u3093\u3060\u308d\u3046\u306a\u3002\u300d<\/p>\n<p>\u300c\u3055\u3063\u305d\u304f\u3001\u539f\u5247\u4e3b\u7fa9\u306e\u6d17\u793c\u3067\u3059\u306d\u3002\u300d<br \/>\n\u685c\u4e95\u306f\u305f\u3081\u606f\u3092\u3064\u304d\u306a\u304c\u3089\u8a00\u3063\u305f\u3002<\/p>\n<p>\u300c\u3084\u308a\u304c\u3044\u304c\u3042\u308a\u305d\u3046\u3060\u308d\uff1f\u300d<br \/>\n\u85e4\u539f\u306f\u982d\u3092\u63bb\u3044\u3066\u3044\u305f\u624b\u3092\u6b62\u3081\u3066\u3001\u30cb\u30e4\u30ea\u3068\u8fd4\u3057\u305f\u3002<\/p>\n<h4><strong><span style=\"color: #b22222;\">\u25c6<\/span>\u8a2d\u4f8b\u3092\u7528\u3044\u3066\u8a08\u7b97\u3057\u3066\u307f\u3088\u3046<\/strong><\/h4>\n<p>\u300c\u4ee5\u4e0a\u304c\u3001IAS\u7b2c19\u53f7\u3067\u5b9a\u3081\u3066\u3044\u308b\u77ed\u671f\u6709\u7d66\u4f11\u6687\u306e\u4f1a\u8a08\u51e6\u7406\u3060\u3002\u300d<\/p>\n<p>\u300c\u7406\u89e3\u3067\u304d\u305f\u3068\u601d\u3046\u3093\u3067\u3059\u3051\u3069\u3001\u5b9f\u969b\u306b\u3069\u3046\u3084\u3063\u3066\u6709\u7d66\u4f11\u6687\u5f15\u5f53\u91d1\u3092\u7b97\u5b9a\u3059\u308b\u304b\u78ba\u8a8d\u3057\u305f\u3044\u3067\u3059\u3002\u300d<\/p>\n<p>\u300c\u305d\u3046\u3060\u306a\u3002\u3058\u3083\u3042\u3001\u7c21\u5358\u306a\u8a2d\u4f8b\u3092\u4f7f\u3063\u3066\u8aac\u660e\u3057\u3066\u3044\u3053\u3046\u3002\u5148\u5165\u5148\u51fa\u6cd5\u3068\u5f8c\u5165\u5148\u51fa\u6cd5\u3068\u3067\u3069\u3046\u9055\u3063\u3066\u304f\u308b\u306e\u304b\u898b\u3066\u307f\u305f\u3044\u3060\u308d\uff1f\u300d<\/p>\n<p>\u300c\u306f\u3044\u3002\u300d<\/p>\n<div class=\"box_info box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#000000;\">\n\t\t<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:3px;border-color:#000000;\"><\/div>\n<h4 style=\"text-align: center;\"><strong>\u8a2d\u3000\u4f8b<\/strong><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:3px;border-color:#000000;\"><\/div>\n<ul>\n<li>\u6709\u7d66\u4f11\u6687\uff65\uff65\uff65\uff11\u4eba\u5f53\u305f\u308a20\u65e5\/\u5e74\u4ed8\u4e0e<\/li>\n<li>\u672a\u4f7f\u7528\u5206\u306f\u7fcc\uff11\u5e74\u9593\u3060\u3051\u7e70\u8d8a\u3057\u304c\u53ef\u80fd<\/li>\n<li>\u5f93\u696d\u54e1\u6570\uff65\uff65\uff651,000\u540d<\/li>\n<li>\u5f53\u671f\u672b\u306e\u672a\u4f7f\u7528\u6709\u7d66\u4f11\u6687\uff65\uff65\uff65\uff11\u4eba\u5f53\u305f\u308a\u5e73\u5747\uff15\u65e5<\/li>\n<li>\u7fcc\u671f\u306e\u4e88\u60f3\u6709\u7d66\u4f11\u6687\u6d88\u5316\u65e5\u6570\uff65\uff65\uff65\uff11\u4eba\u5f53\u305f\u308a\u5e73\u574723\u65e5<\/li>\n<li>\u5e73\u5747\u65e5\u7d66\uff65\uff65\uff65\uff13\u4e07\u5186<\/li>\n<\/ul>\n<\/div>\n<p>\u685c\u4e95\u306f\u85e4\u539f\u304c\u66f8\u3044\u305f\u6761\u4ef6\u3092\u773a\u3081\u308b\u3068\u3001\u304a\u3082\u3080\u308d\u306b\u53e3\u3092\u958b\u3044\u305f\u3002<br \/>\n\u300c\u5148\u8f29\u3001\u7fcc\u671f\u306e\u4e88\u60f3\u6709\u7d66\u4f11\u6687\u6d88\u5316\u65e5\u6570\u304c\u5e73\u574723\u65e5\u3063\u3066\u3042\u308a\u3048\u306a\u3044\u3067\u3059\u3088\u3002\u300d<\/p>\n<p>\u85e4\u539f\u306f\u9577\u3044\u305f\u3081\u606f\u3092\u3064\u3044\u305f\u3002<br \/>\n\u300c\u3044\u3044\u3093\u3060\u3088\u3002\u5206\u304b\u308a\u3084\u3059\u304f\u8aac\u660e\u3059\u308b\u305f\u3081\u306e\u8a2d\u4f8b\u306a\u3093\u3060\u304b\u3089\u3002\u300d<br \/>\n\u3068\u3001\u3044\u3064\u3082\u306e\u30da\u30fc\u30b9\u3067\u8a2d\u4f8b\u306e\u524d\u63d0\u3092\u78ba\u8a8d\u3057\u305f\u3068\u3053\u308d\u3067\u3001\uff12\u4eba\u306f\u8a08\u7b97\u65b9\u6cd5\u306e\u78ba\u8a8d\u306b\u79fb\u3063\u305f\u3002<\/p>\n<h4><strong><span style=\"color: #b22222;\">\u25c6<\/span>\u305d\u308c\u305e\u308c\u306e\u51e6\u7406\u65b9\u6cd5\u306e\u6bd4\u8f03<\/strong><\/h4>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/07\/story_ifrs7-11.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-102733\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/07\/story_ifrs7-11.png\" alt=\"\" width=\"726\" height=\"1216\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/07\/story_ifrs7-11.png 726w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/07\/story_ifrs7-11-179x300.png 179w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/07\/story_ifrs7-11-611x1024.png 611w\" sizes=\"(max-width: 726px) 100vw, 726px\" \/><\/a><\/p>\n<p>\u300c\u307e\u305a\u3001\u5148\u5165\u5148\u51fa\u6cd5\u3068\u5f8c\u5165\u5148\u51fa\u6cd5\u305d\u308c\u305e\u308c\u3067\u8a08\u7b97\u3057\u305f\u5834\u5408\u306e\u30a4\u30e1\u30fc\u30b8\u3060\u3002\u300d<br \/>\n\u685c\u4e95\u306f\uff12\u3064\u306e\u56f3\u3092\u898b\u6bd4\u3079\u3066\u3001\u8a08\u7b97\u5f0f\u3092\u78ba\u8a8d\u3057\u305f\u3002<\/p>\n<p>\u300c\u3048\u30fc\u3068\u3001\u5148\u5165\u5148\u51fa\u6cd5\u3060\u3068\u3001\u671f\u672b\u672a\u4f7f\u7528\u5206\u4e38\u3005\uff15\u65e5\u5206\u304c\u8ffd\u52a0\u652f\u6255\u984d\u306b\u306a\u308b\u3093\u3067\u3059\u306d\u3002\u300d<br \/>\n\u85e4\u539f\u306f\u3001\u300c\u305d\u3046\u3060\u300d\u3068\u9837\u304d\u3001\u8aac\u660e\u3092\u5f15\u304d\u7d99\u3044\u3060\u3002<\/p>\n<p>\u300c\u4e00\u65b9\u3001\u5f8c\u5165\u5148\u51fa\u6cd5\u3067\u306f\u3001\u6765\u671f\u4e88\u60f3\u3055\u308c\u308b\u6d88\u5316\u6709\u7d66\u4f11\u6687\u304c23\u65e5\u3068\u3042\u308b\u3053\u3068\u304b\u3089\u3001\u6765\u671f\u4ed8\u4e0e\u3055\u308c\u308b20\u65e5\u3092\u8d85\u3048\u308b\u65e5\u6570\u3001\u3064\u307e\u308a23\u65e5\uff0d20\u65e5\uff1d\uff13\u65e5\u5206\u306b\u5bfe\u3059\u308b\u50b5\u52d9\u304c\u5f53\u671f\u672b\u8a08\u4e0a\u3059\u3079\u304d\u50b5\u52d9\u984d\u3068\u8003\u3048\u308b\u3002\u300d<\/p>\n<p>\u300c\u3042\u3041\u3001\u306a\u308b\u307b\u3069\u3002\u3053\u3046\u3044\u3046\u3075\u3046\u306b\u8003\u3048\u3066\u3044\u304f\u3093\u3067\u3059\u306d\u3002\u300d<\/p>\n<p>\u300c\u8003\u3048\u65b9\u3068\u3057\u3066\u306f\u96e3\u3057\u304f\u306a\u3044\u3060\u308d\u3046\uff1f\u300d<br \/>\n\u85e4\u539f\u306e\u8a00\u8449\u3092\u53d7\u3051\u3066\u3001\u685c\u4e95\u306f\u9837\u3044\u305f\u3002<\/p>\n<p>\u300c\u306f\u3044\u3002\u305d\u308c\u306b\u3057\u3066\u3082\u3001\u540c\u3058\u6761\u4ef6\u306a\u306e\u306b\u4f1a\u8a08\u51e6\u7406\u304c\u9055\u3046\u3060\u3051\u3067\u3053\u3093\u306a\u306b\u8a08\u4e0a\u984d\u304c\u9055\u3063\u3066\u304f\u308b\u3093\u3067\u3059\u306d\u3002\u300d<\/p>\n<p>\u300c\u9762\u767d\u3044\u3088\u306a\u3002\u300d\u3068\u3001\u85e4\u539f\u306f\u30db\u30ef\u30a4\u30c8\u30dc\u30fc\u30c9\u3078\u518d\u3073\u8996\u7dda\u3092\u5411\u3051\u305f\u3002<\/p>\n<p>&nbsp;<\/p>\n<div class=\"box_info box clear\" style=\"font-size:18px; line-height:28px;-moz-border-radius: 0px; border-radius: 0px;background-color:#87CEEB;color:#000000;border-color:#87CEEB;\">\n\t\t<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n<h4 style=\"text-align: center; margin-top: -1em; margin-bottom: -1.5em;\"><span style=\"color: #000000;\"><strong><span style=\"color: #87ceeb;\">\u25cf\u3000\u25cb<\/span>\u3000\u30a8\u30d4\u30ed\u30fc\u30b0\u3000<span style=\"color: #87ceeb;\">\u25cb\u3000\u25cf<\/span><\/strong><\/span><\/h4>\n<\/div>\n<\/div>\n<p style=\"margin-bottom: -1em;\">\n<\/div>\n<p>\u85e4\u539f\u304c\u8a2d\u4f8b\u306e\u8aac\u660e\u3092\u7d42\u3048\u305f\u6642\u3001\u3061\u3087\u3046\u3069\u30bf\u30a4\u30df\u30f3\u30b0\u826f\u304f\u5348\u5f8c\u306e\u4e88\u9234\u304c\u9cf4\u3063\u305f\u3002<\/p>\n<p>\u300c\u3053\u308c\u3067\u685c\u4e95\u3082\u6709\u7d66\u4f11\u6687\u5f15\u5f53\u91d1\u306b\u3064\u3044\u3066\u306f\u3001\u30d0\u30c3\u30c1\u30ea\u3060\u306a\u3002\u300d<\/p>\n<p>\u300c\u3048\u3048\u3002\u3060\u3068\u601d\u3044\u307e\u3059\u3002\u300d<br \/>\n\u685c\u4e95\u3082\u7d20\u76f4\u306b\u85e4\u539f\u306e\u8a00\u8449\u306b\u9837\u3044\u305f\u3002<\/p>\n<p>\u300c\u3055\u3066\u3001\u4ed5\u4e8b\u306b\u623b\u308b\u304b\u3002\u300d<br \/>\n\uff12\u4eba\u306f\u5e2d\u304b\u3089\u7acb\u3061\u4e0a\u304c\u308a\u3001\u30df\u30fc\u30c6\u30a3\u30f3\u30b0\u30eb\u30fc\u30e0\u3092\u5f8c\u306b\u3059\u308b\u3053\u3068\u306b\u3057\u305f\u3002\u90e8\u5c4b\u3092\u9000\u51fa\u3059\u308b\u969b\u306b\u3001\u685c\u4e95\u306b\u80cc\u4e2d\u3092\u5411\u3051\u305f\u307e\u307e\u85e4\u539f\u304c\u8a00\u3063\u305f\u3002<\/p>\n<p>\u300cIFRS\u5c0e\u5165\u5f8c\u306f\u304a\u524d\u304c\u6709\u7d66\u4f11\u6687\u5f15\u5f53\u91d1\u306e\u62c5\u5f53\u3060\u306a\u3002\u300d<br \/>\n\u685c\u4e95\u306f\u3042\u307e\u308a\u306b\u3082\u3055\u308a\u6c17\u306a\u3044\u85e4\u539f\u306e\u8a00\u3044\u65b9\u304c\u5f15\u3063\u304b\u304b\u308a\u3001\u3075\u3068\u938c\u3092\u304b\u3051\u3066\u307f\u305f\u3002<\/p>\n<p>\u300c\u305d\u308c\u3063\u3066\u3001\u5148\u8f29\u304c\u7dcf\u52d9\u90e8\u3068\u95a2\u308f\u308b\u306e\u3092\u907f\u3051\u305f\u3044\u304b\u3089\u3001\u306a\u3093\u3066\u7406\u7531\u3058\u3083\u306a\u3044\u3067\u3059\u3088\u306d\uff1f\u300d<br \/>\n\u8868\u60c5\u306f\u898b\u3048\u306a\u3044\u3082\u306e\u306e\u3001\u85e4\u539f\u306e\u80cc\u4e2d\u306f\u660e\u3089\u304b\u306b\u52d5\u63fa\u3057\u3066\u3044\u308b\u3002<\/p>\n<p>\u300c\u3070\u3001\u3070\u3001\u30d0\u30ab\u3092\u8a00\u3046\u306a\u3002\u4ffa\u306f\u3001\u30d3\u30c3\u30b0\u30de\u30de\u306a\u3093\u3066\u6016\u304f\u306a\u3044\u305e\u3063\uff01\u300d<\/p>\n<p>\u300c\u3042\u308c\uff1f\u306a\u3093\u3067\u72fc\u72fd\u3048\u3066\u3044\u308b\u3093\u3067\u3059\u304b\uff5e\uff1f\u300d<br \/>\n\u8ab0\u3082\u30d3\u30c3\u30b0\u30de\u30de\u306a\u3093\u3066\u8a00\u3063\u3066\u306a\u3044\u306e\u306b\u306a\u30fc\u3001\u3068\u601d\u3044\u3064\u3064\u685c\u4e95\u306f\u51b7\u9759\u306b\u3064\u3063\u3053\u3093\u3060\u3002<\/p>\n<p>\u300c\u3046\u3001\u3046\u308b\u305b\u30fc\uff01\u300d<\/p>\n<p>\u300c\u305b\u3093\u3071\u30fc\u3044\u3001\u5eca\u4e0b\u306f\u8d70\u3063\u3061\u3083\u3044\u3051\u307e\u305b\u3093\u3063\u3066\u3070\u30fc\u300d<br \/>\n\uff12\u4eba\u306e\u30d1\u30bf\u30d1\u30bf\u3068\u3044\u3046\u8db3\u97f3\u304c\u5eca\u4e0b\u306b\u97ff\u304d\u6e21\u3063\u305f\u3002<\/p>\n<p>\uff65\uff65\uff65\u305d\u3057\u3066\uff12\u4eba\u304c\u5411\u304b\u3046\u7d4c\u7406\u90e8\u3067\u306f\u3001\u3007\u30bf\u30d0\u306e\u30ad\u30e3\u30e9\u30e1\u30eb\u30de\u30ad\u30a2\u30fc\u30c8\u3092\u5f85\u3064\u6a4b\u672c\u304c\u3001\u8155\u7d44\u307f\u3092\u3057\u3066\u5f85\u3061\u304b\u307e\u3048\u3066\u3044\u308b\u306e\u3060\u3063\u305f\uff65\uff65\uff65<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-96975 aligncenter\" title=\"\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/05\/story_ifrs1-3.png\" alt=\"\" width=\"796\" height=\"156\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/05\/story_ifrs1-3.png 796w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/05\/story_ifrs1-3-300x58.png 300w\" sizes=\"(max-width: 796px) 100vw, 796px\" \/><\/p>\n<div class=\"box_info box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#000000;\">\n\t\t<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/07\/story_ifrs7-12.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-102752\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/07\/story_ifrs7-12.png\" alt=\"\" width=\"553\" height=\"246\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/07\/story_ifrs7-12.png 975w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/07\/story_ifrs7-12-300x133.png 300w\" sizes=\"(max-width: 553px) 100vw, 553px\" \/><\/a><\/p>\n<p style=\"line-height: 150%; margin-left: 15px; text-indent: -15px;\">\n<div class=\"brdr2\"><\/div>\n<p style=\"line-height: 150%; margin-left: 15px; text-indent: -15px;\"><strong>\u3010\u77ed\u671f\u6709\u7d66\u4f11\u6687\u306e\u5206\u985e\u3068\u51e6\u7406\u306e\u30dd\u30a4\u30f3\u30c8\u3011<\/strong><\/p>\n<p style=\"line-height: 150%; margin-left: 15px; text-indent: -15px;\"><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/07\/story_ifrs7-13.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-102753\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/07\/story_ifrs7-13.png\" alt=\"\" width=\"553\" height=\"213\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/07\/story_ifrs7-13.png 1165w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/07\/story_ifrs7-13-300x115.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/07\/story_ifrs7-13-1024x394.png 1024w\" sizes=\"(max-width: 553px) 100vw, 553px\" \/><\/a><\/p>\n<p style=\"line-height: 150%; margin-left: 15px; text-indent: -15px;\">\n<div class=\"brdr2\"><\/div>\n<p style=\"line-height: 150%; margin-left: 15px; text-indent: -15px;\"><strong>\u3010\u7d2f\u7a4d\u578b\u6709\u7d66\u4f11\u6687\u306e\u4f1a\u8a08\u51e6\u7406\u3011<\/strong><\/p>\n<p style=\"line-height: 150%; margin-left: 15px; text-indent: -15px;\"><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/07\/story_ifrs7-14.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-102754\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/07\/story_ifrs7-14.png\" alt=\"\u8a8d\u8b58 \u6709\u7d66\u4f11\u6687\u306e\u6a29\u5229\u3092\u5897\u52a0\u3055\u305b\u308b\u52e4\u52d9\u3092\u5f93\u696d\u54e1\u304c\u63d0\u4f9b\u3057\u305f\u6642\u306b\u4e88\u60f3\u30b3\u30b9\u30c8\u3092\u8ca0\u50b5\u307e\u305f\u306f\u8cbb\u7528\u3068\u3057\u3066\u8a8d\u8b58 \u6e2c\u5b9a \u4e88\u60f3\u30b3\u30b9\u30c8\u3092\u5831\u544a\u671f\u9593\u306e\u672b\u65e5\u73fe\u5728\u3067\u7d2f\u7a4d\u3055\u308c\u3066\u3044\u308b\u672a\u4f7f\u7528\u306e\u6a29\u5229\u306e\u7d50\u679c\u306b\u3088\u308a\u4f01\u696d\u304c\u652f\u6255\u3046\u3068\u898b\u8fbc\u307e\u308c\u308b \u8ffd\u52a0\u91d1\u984d \u3068\u3057\u3066\u6e2c\u5b9a \u7d66\u4ed8\u304c\u7d2f\u7a4d\u3059\u308b\u3068\u3044\u3046\u4e8b\u5b9f\u306e\u307f\u304b\u3089\u767a\u751f\u3059\u308b\u3068\u898b\u8fbc\u307e\u308c\u308b\u8ffd\u52a0\u652f\u6255\u984d \u3067\u6e2c\u5b9a \u2192\u300c\u8ffd\u52a0\u652f\u6255\u984d\u300d\u306e\u89e3\u91c8\u306e\u9055\u3044\u306b\u3088\u308a\u3001\u5148\u5165\u5148\u51fa\u6cd5\u3068\u5f8c\u5165\u5148\u51fa\u6cd5\u3067\u51e6\u7406\u304c\u5206\u304b\u308c\u3066\u3044\u308b\u3002\" width=\"553\" height=\"232\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/07\/story_ifrs7-14.png 891w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/07\/story_ifrs7-14-300x125.png 300w\" sizes=\"(max-width: 553px) 100vw, 553px\" \/><\/a><\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<div class=\"box_ box clear\" style=\"font-size:13px; line-height:23px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p>\uff08\u6ce8\uff09<br \/>\n\u30fb\u3053\u306e\u8a18\u4e8b\u306f\u30d5\u30a3\u30af\u30b7\u30e7\u30f3\u3067\u3042\u308a\u3001\u5b9f\u5728\u3059\u308b\u4eba\u7269\u30fb\u5730\u540d\u30fb\u56e3\u4f53\u3068\u306f\u4e00\u5207\u95a2\u4fc2\u3042\u308a\u307e\u305b\u3093\u3002<br \/>\n\u30fb\u5404\u8a18\u4e8b\u306f\u516c\u958b\u65e5\u73fe\u5728\u306b\u516c\u8868\u3055\u308c\u3066\u3044\u308b\u57fa\u6e96\u7b49\u306b\u57fa\u3065\u3044\u3066\u3044\u307e\u3059\u306e\u3067\u3001\u95b2\u89a7\u306e\u969b\u306f\u3054\u7559\u610f\u304f\u3060\u3055\u3044\u3002<br \/>\n\u30fb\u3053\u306e\u8a18\u4e8b\u306f\u57fa\u790e\u7684\u306a\u4e8b\u9805\u3092\u4e2d\u5fc3\u306b\u6271\u3063\u3066\u304a\u308a\u3001IFRS\u306e\u5168\u3066\u3092\u7db2\u7f85\u3059\u308b\u3082\u306e\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u8a73\u7d30\u306b\u3064\u304d\u307e\u3057\u3066\u306f\u3001\u305d\u308c\u305e\u308c\u306e\u5c02\u9580\u5bb6\u306b\u3054\u76f8\u8ac7\u304f\u3060\u3055\u3044\u3002<br \/>\n\u30fb\u6587\u4e2d\u3001\u610f\u898b\u306b\u95a2\u3059\u308b\u90e8\u5206\u306f\u79c1\u898b\u3067\u3042\u308a\u3001\u57f7\u7b46\u8005\u306e\u5c5e\u3059\u308b\u7d44\u7e54\u306e\u516c\u5f0f\u306a\u898b\u89e3\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<\/div>\n<p style=\"text-align: right;\">\uff08\u4e86\uff09<\/p>\n<div class=\"box_info box clear\" style=\"font-size:14px; line-height:24px;\">\n\t\t<p>\u3053\u306e\u9023\u8f09\u306e\u516c\u958b\u65e5\u7a0b\u306f\u3001\u4e0b\u8a18\u306e\u9023\u8f09\u76ee\u6b21\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n<\/div>\n<\/p><\/p><\/p><\/p><\/div>\n    <div class=\"decentralization-view mt-4\">\n        <p class=\"text\">\u3053\u306e\u8a18\u4e8b\u5168\u6587\u3092\u3054\u89a7\u3044\u305f\u3060\u304f\u306b\u306f\u3001\u30d7\u30ed\u30d5\u30a7\u30c3\u30b7\u30e7\u30f3\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\u306e\u4f1a\u54e1\u767b\u9332\u304a\u3088\u3073\u30ed\u30b0\u30a4\u30f3\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n        <p class=\"text\">\u3059\u3067\u306b\u4f1a\u54e1\u767b\u9332\u3092\u3055\u308c\u3066\u3044\u308b\u65b9\u306f\u3001\u4e0b\u8a18\u30dc\u30bf\u30f3\u304b\u3089\u30ed\u30b0\u30a4\u30f3\u306e\u3046\u3048\u3001\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n        <div><button class=\"js-click-open-form-login btn-set active\">\u30ed\u30b0\u30a4\u30f3<\/button><\/div>\n        <p class=\"text\">Profession Journal\u306e\u3059\u3079\u3066\u306e\u8a18\u4e8b\u3092\u3054\u89a7\u3044\u305f\u3060\u304f\u306b\u306f\u3001\u300c\u30d7\u30ec\u30df\u30a2\u30e0\u4f1a\u54e1\uff08\u6709\u6599\uff09\u300d\u3078\u306e\u3054\u767b\u9332\u304c\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u3002<br>\n        \u306a\u304a\u3001\u300e\u901f\u5831\u89e3\u8aac\u300f\u306b\u3064\u3044\u3066\u306f\u300c\u4e00\u822c\u4f1a\u54e1\uff08\u7121\u6599\uff09\u300d\u3078\u306e\u3054\u767b\u9332\u3067\u3082\u3001\u3054\u89a7\u3044\u305f\u3060\u3051\u307e\u3059\u3002<br>\n        \u203b\u4ed6\u306b\u3082Web\u30bb\u30df\u30ca\u30fc\u53d7\u3051\u653e\u984c\u306e\u30b9\u30fc\u30d1\u30fc\u30d7\u30ec\u30df\u30a2\u30e0\u4f1a\u54e1\u306a\u3069\u304c\u3054\u3056\u3044\u307e\u3059\u3002<\/p>\n        <p class=\"text\">\u4f1a\u54e1\u767b\u9332\u304c\u304a\u6e08\u307f\u3067\u306a\u3044\u65b9\u306f\u3001\u4e0b\u8a18\u4f1a\u54e1\u767b\u9332\u306e\u30dc\u30bf\u30f3\u3088\u308a\u3001\u3054\u767b\u9332\u306e\u304a\u624b\u7d9a\u304d\u3092\u304a\u9858\u3044\u3044\u305f\u3057\u307e\u3059\u3002<\/p>\n        <div><a href=\"\/plan-select\/\" class=\"d-flex mb-0 align-items-center justify-content-center btn-set\">\u4f1a\u54e1\u767b\u9332\u306f\u3053\u3061\u3089<\/a><\/div>\n    <\/div>","protected":false},"excerpt":{"rendered":"<p>\u300c\u304a\u5e30\u308a\u3002\u6709\u7d66\u5c4a\u306e\u30cf\u30f3\u30b3\u3001\u3082\u3089\u3048\u305f\u304b\uff1f\u300d<br \/>\n\u685c\u4e95\u304c\u7d4c\u7406\u90e8\u306e\u30b7\u30de\u306b\u623b\u308b\u3068\u3001\u96a3\u306e\u5e2d\u306e\uff12\u5e74\u5148\u8f29\u306b\u3042\u305f\u308b\u85e4\u539f\u304c\u8a71\u304b\u3051\u3066\u304d\u305f\u3002\u685c\u4e95\u306f\u3001\u7d4c\u7406\u90e8\u9577\u306e\u6e05\u702c\u304b\u3089\u6709\u7d66\u7533\u8acb\u5c4a\u306e\u627f\u8a8d\u5370\u3092\u3082\u3089\u3063\u3066\u304d\u305f\u3068\u3053\u308d\u3060\u3063\u305f\u3002<\/p>\n","protected":false},"author":840,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[178,167,182,290,232,273],"tags":[325,429],"backnumber":[1855],"series":[917],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-09-09 05:59:36","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/102346"}],"collection":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/users\/840"}],"replies":[{"embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/comments?post=102346"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/102346\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=102346"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=102346"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=102346"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=102346"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=102346"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}