{"id":104003,"date":"2016-09-01T10:13:50","date_gmt":"2016-09-01T01:13:50","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=104003"},"modified":"2017-01-26T13:06:04","modified_gmt":"2017-01-26T04:06:04","slug":"ifrs-article-27","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/ifrs-article-27\/","title":{"rendered":"\u30b9\u30c8\u30fc\u30ea\u30fc\u3067\u5b66\u3076\uff29\uff26\uff32\uff33\u5165\u9580\u3000\u3010\u7b2c\uff18\u8a71\u3011\u300c\u6709\u5f62\u56fa\u5b9a\u8cc7\u7523\u306e\u51e6\u7406\u306f\u65e5\u672c\u57fa\u6e96\u306b\u8fd1\u3044\uff1f\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\uff18\u8a71\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u6709\u5f62\u56fa\u5b9a\u8cc7\u7523\u306e\u51e6\u7406\u306f\u65e5\u672c\u57fa\u6e96\u306b\u8fd1\u3044\uff1f\u300d<\/strong><\/h4>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-104399 aligncenter\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/08\/story_ifrs8-0.jpg\" alt=\"\" width=\"477\" height=\"374\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/08\/story_ifrs8-0.jpg 795w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/08\/story_ifrs8-0-300x235.jpg 300w\" sizes=\"(max-width: 477px) 100vw, 477px\" \/><\/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: 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\/>\n\u3053\u306e\u6625\u7d4c\u7406\u90e8\u306b\u914d\u5c5e\u3055\u308c\u305f\u3070\u304b\u308a\u306e\u65b0\u4eba\u3001\u5c71\u53e3\u306f\u3088\u304f\u982d\u3092\u4e0b\u3052\u308b\u3002\u521d\u3081\u306e\u9803\u306f\u685c\u4e95\u3082\u300c\u3044\u3044\u3088\u3001\u8b1d\u3089\u306a\u304f\u3066\u3082\u3002\u300d\u3068\u8a00\u3063\u3066\u3044\u305f\u306e\u3060\u304c\u3001\u305d\u308c\u306b\u5bfe\u3057\u3066\u3082\u300c\u3059\u307f\u307e\u305b\u3093\u3002\u300d\u3068\u8fd4\u3063\u3066\u304f\u308b\u306e\u3067\u3001\u6700\u8fd1\u306f\u30b9\u30eb\u30fc\u3059\u308b\u3053\u3068\u306b\u3057\u3066\u3044\u308b\u3002<\/p>\n<p>\u300c\u56fa\u5b9a\u8cc7\u7523\u95a2\u4fc2\u306e\u66f8\u985e\u306f\u3001\u3053\u306e\u30d5\u30a1\u30a4\u30eb\u306b\u307e\u3068\u3081\u308b\u3093\u3060\u3088\u3002\u300d<br \/>\n\u685c\u4e95\u306f\u3001\u6765\u671f\u5efa\u8a2d\u4e88\u5b9a\u306e\u5de5\u5834\u306b\u95a2\u9023\u3059\u308b\u898b\u7a4d\u66f8\u3084\u793e\u5185\u6587\u66f8\u306e\u30d5\u30a1\u30a4\u30ea\u30f3\u30b0\u65b9\u6cd5\u3092\u5c71\u53e3\u306b\u6559\u3048\u305f\u3002<\/p>\n<p>\u300c\u3059\u307f\u307e\u305b\u3093\u3001\u3042\u308a\u304c\u3068\u3046\u3054\u3056\u3044\u307e\u3059\u3002\u300d<br \/>\n\u5c71\u53e3\u304c\u307e\u305f\u982d\u3092\u307a\u3053\u308a\u3068\u4e0b\u3052\u3001\u66f8\u985e\u3092\u7db4\u3058\u59cb\u3081\u308b\u3002\u5c71\u53e3\u306f\u5c11\u3057\u5351\u5c48\u304b\u306a\u3001\u3068\u601d\u3046\u304f\u3089\u3044\u4f4e\u59ff\u52e2\u306a\u306e\u3060\u304c\u3001\u4ed5\u4e8b\u3076\u308a\u306f\u4e00\u6240\u61f8\u547d\u3067\u685c\u4e95\u306f\u597d\u611f\u3092\u6301\u3063\u3066\u3044\u308b\u3002\u81ea\u5206\u3082\u7d4c\u7406\u90e8\u306b\u914d\u5c5e\u3055\u308c\u305f\u3070\u304b\u308a\u306e\u9803\u306f\u3001\u53f3\u3082\u5de6\u3082\u5206\u304b\u3089\u306a\u304f\u3066\u30aa\u30ed\u30aa\u30ed\u3057\u3066\u3044\u305f\u3082\u306e\u3060\u3002\u5728\u5b66\u4e2d\u306b\u7c3f\u8a18\u306e\u8cc7\u683c\u3092\u53d6\u308a\u3001\u306a\u307e\u3058\u81ea\u4fe1\u304c\u3042\u3063\u305f\u3060\u3051\u306b\u3001\u307e\u3063\u305f\u304f\u4ed5\u4e8b\u304c\u3067\u304d\u306a\u3044\u81ea\u5206\u306b\u30b7\u30e7\u30c3\u30af\u3092\u53d7\u3051\u305f\u3053\u3068\u3092\u9bae\u660e\u306b\u899a\u3048\u3066\u3044\u308b\u3002<\/p>\n<p>\u66f8\u985e\u3092\u7db4\u3058\u7d42\u3048\u305f\u5c71\u53e3\u304c\u30d5\u30a1\u30a4\u30eb\u3092\u68da\u306b\u623b\u305d\u3046\u3068\u9854\u3092\u4e0a\u3052\u308b\u3068\u3001\u7d4c\u7406\u90e8\u306e\u5165\u308a\u53e3\u3067\u898b\u899a\u3048\u306e\u3042\u308b\u7537\u6027\u3068\u8a71\u3092\u3057\u3066\u3044\u308b\u85e4\u539f\u3092\u898b\u3064\u3051\u305f\u3002<\/p>\n<p>\u300c\u3042\u306e\u3001\u3059\u307f\u307e\u305b\u3093\u3001\u685c\u4e95\u5148\u8f29\u3002\u3042\u305d\u3053\u3067\u85e4\u539f\u5148\u8f29\u3068\u8a71\u3057\u3066\u3044\u308b\u65b9\u3063\u3066\u78ba\u304b\uff65\uff65\uff65\u300d<br \/>\n\u685c\u4e95\u306f\u6614\u306e\u8a18\u61b6\u3092\u632f\u308a\u6255\u3044\u3001\u5c71\u53e3\u306e\u8996\u7dda\u306e\u5148\u3092\u8ffd\u3046\u3068\u3001180\u339d\u4ee5\u4e0a\u3042\u308b\u85e4\u539f\u304c\u540c\u3058\u304f\u3089\u3044\u9577\u8eab\u306e\u7537\u6027\u3068\u548c\u3084\u304b\u306b\u8a71\u3092\u3057\u3066\u3044\u305f\u3002\u305d\u306e\u7537\u6027\u306f\u304c\u3063\u3057\u308a\u3057\u305f\u4f53\u683c\u306e\u85e4\u539f\u3068\u306f\u5bfe\u7167\u7684\u306b\u7d30\u8eab\u306a\u306e\u3067\u3001\u85e4\u539f\u3088\u308a\u80cc\u304c\u9ad8\u304f\u898b\u3048\u308b\u3002<\/p>\n<p>\u300c\u3042\u3042\u3002\u76e3\u67fb\u6cd5\u4eba\u306e\u5409\u7530\u3055\u3093\u3060\u306d\u3002\u300d<\/p>\n<p>\u300c\u4eca\u65e5\u304a\u898b\u3048\u306b\u306a\u3063\u3066\u3044\u305f\u3093\u3067\u3059\u306d\u3002\u300d<br \/>\n\u5c71\u53e3\u306e\u8a00\u8449\u3092\u53d7\u3051\u3066\u3001\u685c\u4e95\u3082\u5409\u7530\u306e\u8a2a\u554f\u7406\u7531\u304c\u6c17\u306b\u306a\u3063\u305f\u3002<\/p>\n<p>\u300c\u307b\u3093\u3068\u3060\u306d\u3002\u3067\u3082\u4eca\u65e5\u306f\u4f55\u306e\u7528\u4e8b\u3067\u6765\u305f\u3093\u3060\u308d\u3046\uff1f\u300d<\/p>\n<p>\u300c\u3055\u3041\u3002\u300d\u5c71\u53e3\u3082\u9996\u3092\u637b\u308b\u3002<br \/>\n\u5185\u90e8\u7d71\u5236\u76e3\u67fb\u306f\u6765\u9031\u306e\u4e88\u5b9a\u3060\u3057\uff65\uff65\uff65\u3001\u3068\u685c\u4e95\u306f\u5353\u4e0a\u30ab\u30ec\u30f3\u30c0\u30fc\u3067\u4e88\u5b9a\u3092\u78ba\u8a8d\u3057\u305f\u304c\u3001\u3082\u3061\u308d\u3093\u305d\u3053\u306b\u7b54\u3048\u306f\u306a\u3044\u3002<\/p>\n<p>\u5c71\u53e3\u306f\u304a\u3082\u3080\u308d\u306b\u5e2d\u304b\u3089\u7acb\u3061\u4e0a\u304c\u308a\u3001\u56fa\u5b9a\u8cc7\u7523\u30d5\u30a1\u30a4\u30eb\u3092\u7247\u624b\u306b\u685c\u4e95\u306b\u5411\u304b\u3063\u3066\u304a\u8f9e\u5100\u3092\u3057\u305f\u3002<\/p>\n<p>\u300c\u3042\u308a\u304c\u3068\u3046\u3054\u3056\u3044\u307e\u3057\u305f\u3001\u685c\u4e95\u5148\u8f29\u3002\u3067\u306f\u3001\u81ea\u5206\u306f\u5148\u306b\u3053\u306e\u30d5\u30a1\u30a4\u30eb\u3092\u623b\u3057\u3066\u304d\u307e\u3059\u3002\u300d<\/p>\n<p>\u300c\u3042\u3042\u3002\u3058\u3083\u3001\u304a\u9858\u3044\u3059\u308b\u306d\u3002\u300d<br \/>\n\u685c\u4e95\u306f\u8cc7\u6599\u5ba4\u3078\u5411\u304b\u3046\u5c71\u53e3\u3092\u898b\u9001\u308b\u3068\u3001\u81ea\u5206\u306e\u4ed5\u4e8b\u306b\u623b\u3063\u305f\u3002<\/p>\n<p>\u3057\u3070\u3089\u304f\u3059\u308b\u3068\u3001\u300c\u306f\u3041\u30fc\u300d\u3068\u3044\u3046\u76db\u5927\u306a\u305f\u3081\u606f\u304c\u805e\u3053\u3048\u3001\u30c9\u30b9\u30f3\u3068\u3044\u3046\u97f3\u304c\u7d9a\u3044\u305f\u3002\u685c\u4e95\u304c\u96a3\u306b\u76ee\u3092\u3084\u308b\u3068\u3001\u85e4\u539f\u304c\u80cc\u3082\u305f\u308c\u306b\u5bc4\u308a\u304b\u304b\u308a\u306a\u304c\u3089\u3001\u304a\u8336\u3092\u3050\u3044\u3063\u3068\u98f2\u3093\u3067\u3044\u305f\u3002<\/p>\n<p>\u300c\u5148\u8f29\u3001\u304a\u75b2\u308c\u307f\u305f\u3044\u3067\u3059\u306d\u3002\u300d<\/p>\n<p>\u300c\u3093\u30fc\u3001\u307e\u3041\u306a\u3002\u300d\u3068\u8a00\u3044\u306a\u304c\u3089\u3001\u85e4\u539f\u306f\u7709\u9593\u3092\u6307\u3067\u63c9\u307f\u307b\u3050\u3059\u3002<\/p>\n<p>\u300c\u3055\u3063\u304d\u5409\u7530\u3055\u3093\u3092\u898b\u304b\u3051\u307e\u3057\u305f\u3051\u3069\u3001\u5185\u90e8\u7d71\u5236\u76e3\u67fb\u306f\u6765\u9031\u3067\u3059\u3088\u306d\uff1f\u300d<\/p>\n<p>\u300c\u3042\u3042\u3002\u4eca\u65e5\u306f\u4f1a\u8a08\u58eb\u3082\u4ea4\u3048\u305fIFRS\u5c0e\u5165\u6e96\u5099\u306e\u30df\u30fc\u30c6\u30a3\u30f3\u30b0\u3060\u3063\u305f\u3093\u3060\u3088\u3002\u3061\u306a\u307f\u306b\u4eca\u65e5\u306e\u30c6\u30fc\u30de\u306f\u6709\u5f62\u56fa\u5b9a\u8cc7\u7523\u3060\u3002\u300d<\/p>\n<p>\u685c\u4e95\u306e\u52e4\u3081\u308b\u4f1a\u793e\u306f\u6570\u5e74\u5f8c\u306bIFRS\u3092\u5c0e\u5165\u3059\u308b\u3053\u3068\u3092\u76ee\u6307\u3057\u3066\u304a\u308a\u3001\u85e4\u539f\u306f\u305d\u306e\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u30e1\u30f3\u30d0\u30fc\u306e\u4e00\u54e1\u3067\u3042\u308b\u3002\u685c\u4e95\u306f\u305d\u306e\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u306b\u53c2\u52a0\u3057\u3066\u306f\u3044\u306a\u3044\u3082\u306e\u306e\u3001\u5c06\u6765\u306e\u5373\u6226\u529b\u3068\u306a\u308b\u3079\u304f\u85e4\u539f\u304b\u3089IFRS\u306e\u4f1a\u8a08\u51e6\u7406\u3092\u6559\u3048\u3066\u3082\u3089\u3063\u3066\u3044\u305f\u3002<\/p>\n<p>\u300c\u56fa\u5b9a\u8cc7\u7523\uff1f\u65b0\u5de5\u5834\u3068\u4f55\u304b\u95a2\u4fc2\u3042\u308b\u3093\u3067\u3059\u304b\uff1f\u300d<br \/>\n\u685c\u4e95\u306f\u4eca\u671f\u304b\u3089\u56fa\u5b9a\u8cc7\u7523\u3092\u62c5\u5f53\u3057\u3066\u3044\u308b\u305f\u3081\u3001\u6700\u8fd1\u306e\u56fa\u5b9a\u8cc7\u7523\u95a2\u4fc2\u306e\u8a71\u984c\u3068\u3044\u3048\u3070\u65b0\u8a2d\u3055\u308c\u308b\u5de5\u5834\u306e\u3053\u3068\u3057\u304b\u601d\u3044\u6d6e\u304b\u3070\u306a\u304b\u3063\u305f\u3002<\/p>\n<p>\u300c\u65b0\u5de5\u5834\uff1f\u3044\u3084\u3044\u3084\u3001\u305d\u3046\u3058\u3083\u306a\u304f\u3066\uff65\uff65\uff65\u3068\u3044\u3046\u304b\u3001\u304a\u524d\u3001\u3053\u306e\u524d\u6e21\u3057\u305f\u7d4c\u56e3\u9023\u306e\u300e<a title=\"\u7d4c\u56e3\u9023\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.keidanren.or.jp\/policy\/ifrs_jirei.html\" target=\"_blank\">IFRS\u4efb\u610f\u9069\u7528\u306b\u95a2\u3059\u308b\u5b9f\u52d9\u5bfe\u5fdc\u53c2\u8003\u4e8b\u4f8b<\/a>\u300f\u3092\u8aad\u3093\u3067\u306a\u3044\u306e\u304b\uff1f\u300d<br \/>\n\u3084\u3084\u5446\u308c\u305f\u53e3\u8abf\u3067\u85e4\u539f\u304c\u685c\u4e95\u306b\u5c0b\u306d\u305f\u3002<\/p>\n<p>\u300c\u3048\u3048\u3001\u307e\u3060\u5168\u90e8\u306f\u8aad\u3093\u3067\u3044\u307e\u305b\u3093\u3002<a title=\"\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\" href=\"https:\/\/profession-net.com\/professionjournal\/ifrs-article-26\/\" target=\"_blank\">\u524d\u56de<\/a>\u6559\u3048\u3066\u3082\u3089\u3063\u305f\u6709\u7d66\u4f11\u6687\u5f15\u5f53\u91d1\u306e\u7b87\u6240\u306f\u76ee\u3092\u901a\u3057\u307e\u3057\u305f\u3051\u3069\u3002\u300d<br \/>\n\u305d\u308c\u3092\u805e\u3044\u305f\u85e4\u539f\u306f\u518d\u3073\u300c\u306f\u3041\u30fc\u300d\u3068\u76db\u5927\u306a\u305f\u3081\u606f\u3092\u3064\u3044\u305f\u3002<\/p>\n<p>\u300cIFRS\u5c0e\u5165\u306e\u6709\u540d\u306a\u8ad6\u70b9\u306e\uff11\u3064\u306b\u3001\u6709\u5f62\u56fa\u5b9a\u8cc7\u7523\u306b\u95a2\u3059\u308b\u51e6\u7406\u304c\u3042\u308b\u3093\u3060\u3088\u3002\u300d<\/p>\n<p>\u300c\u3078\u3047\u3002\u305d\u3046\u306a\u3093\u3067\u3059\u304b\u3002\u300d<\/p>\n<p>\u300c\u3061\u3087\u3046\u3069\u3044\u3044\u3002\u300d\u3068\u3001\u85e4\u539f\u306f\u80cc\u3082\u305f\u308c\u304b\u3089\u3071\u3063\u3068\u8d77\u304d\u4e0a\u304c\u308a\u3001\u685c\u4e95\u306e\u65b9\u3092\u5411\u3044\u305f\u3002<\/p>\n<p>\u300c\u4ffa\u3082\u6709\u5f62\u56fa\u5b9a\u8cc7\u7523\u306e\u5fa9\u7fd2\u3092\u3057\u305f\u3070\u304b\u308a\u3060\u304b\u3089\u3001\u4ffa\u306e\u77e5\u8b58\u306e\u5b9a\u7740\u3082\u517c\u306d\u3066\u6559\u3048\u3066\u3084\u308d\u3046\u3002\u300d<\/p>\n<p>\u300c\u3042\u3001\u306f\u3044\u3002\u3042\u308a\u304c\u3068\u3046\u3054\u3056\u3044\u307e\u3059\u3002\u300d<br \/>\n\u685c\u4e95\u3082\u4ed5\u4e8b\u306e\u624b\u3092\u6b62\u3081\u3001\u85e4\u539f\u306b\u793c\u3092\u8a00\u3046\u3002\u85e4\u539f\u306e\u7533\u3057\u51fa\u306f\u3042\u308a\u304c\u305f\u304b\u3063\u305f\u3002\u3082\u3063\u3068\u81ea\u4e3b\u7684\u306bIFRS\u306e\u52c9\u5f37\u3092\u3059\u3079\u304d\u306a\u306e\u306f\u5206\u304b\u3063\u3066\u3044\u308b\u306e\u3060\u304c\u3001\u4ed6\u306b\u3082\u3084\u308b\u3053\u3068\u304c\u3042\u308a\u3001\u3064\u3044\u3064\u3044\u5f8c\u56de\u3057\u306b\u306a\u3063\u3066\u3044\u308b\u305f\u3081\u3060\u3002<\/p>\n<p>\u300c\u3068\u3044\u3046\u308f\u3051\u3067\u3001\u4ed5\u4e8b\u304c\u7d42\u308f\u3063\u305f\u3089\u3044\u3064\u3082\u306e\u30df\u30fc\u30c6\u30a3\u30f3\u30b0\u30eb\u30fc\u30e0\u306b\u96c6\u5408\u3060\u3002\u300d<\/p>\n<p>\u300c\u306f\u3044\u3001\u5206\u304b\u308a\u307e\u3057\u305f\u3002\u300d<br \/>\n\u85e4\u539f\u306f\u685c\u4e95\u306e\u8fd4\u4e8b\u306b\u9837\u304d\u3092\u8fd4\u3059\u3068\u3001\u3055\u3063\u305d\u304f\u5348\u524d\u4e2d\u306b\u6e9c\u307e\u3063\u305f\u4ed5\u4e8b\u306b\u53d6\u308a\u639b\u304b\u3063\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 IAS\u7b2c16\u53f7\u300c\u6709\u5f62\u56fa\u5b9a\u8cc7\u7523\u300d\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>\u5b9a\u6642\u3092\u904e\u304e\u3066\u3044\u308b\u3053\u3068\u3082\u3042\u308a\u3001\u30df\u30fc\u30c6\u30a3\u30f3\u30b0\u30eb\u30fc\u30e0\u306e\u5468\u56f2\u306e\u90e8\u5c4b\u306f\u9591\u6563\u3068\u3057\u3066\u3044\u305f\u3002\u52c9\u5f37\u306b\u306f\u3044\u3044\u74b0\u5883\u3060\u3002<\/p>\n<p>\u85e4\u539f\u306f\u3001\u81ea\u5206\u306e\u5e2d\u304b\u3089\u6301\u3063\u3066\u304d\u305f\u30d5\u30a1\u30a4\u30eb\u3092\u673a\u306b\u7f6e\u3044\u3066\u3001\u30db\u30ef\u30a4\u30c8\u30dc\u30fc\u30c9\u306e\u524d\u306b\u7acb\u3064\u3068\u3001\u300c\u30b3\u30db\u30f3\u300d\u3068\u54b3\u6255\u3044\u3092\u3057\u305f\u3002\u6905\u5b50\u306b\u5ea7\u3063\u3066\u3044\u308b\u685c\u4e95\u306f\u85e4\u539f\u3068\u30db\u30ef\u30a4\u30c8\u30dc\u30fc\u30c9\u3092\u898b\u4e0a\u3052\u308b\u683c\u597d\u3060\u3002<\/p>\n<p>\u300c\u307e\u305a\u306f\u57fa\u6e96\u306e\u78ba\u8a8d\u3060\u306a\u3002\u6709\u5f62\u56fa\u5b9a\u8cc7\u7523\uff08property, plant, and equipment\uff09\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u51e6\u7406\u306fIAS\u7b2c16\u53f7\u3067\u5b9a\u3081\u3089\u308c\u3066\u3044\u308b\u3093\u3060\u3002\u300d<\/p>\n<p>\u300c\u306f\u3044\u3001IAS\u7b2c16\u53f7\u3067\u3059\u306d\u3002\u300d\u3068\u685c\u4e95\u3082\u30e1\u30e2\u3092\u53d6\u308b\u3002<\/p>\n<p>\u300c\u305d\u3046\u8a00\u3048\u3070\u3001\u663c\u306b\u6709\u5f62\u56fa\u5b9a\u8cc7\u7523\u306e\u4f1a\u8a08\u51e6\u7406\u306b\u95a2\u3059\u308b\u8ad6\u70b9\u304c\u3042\u308b\u3063\u3066\u8a71\u3067\u3057\u305f\u3051\u3069\u3001\u305d\u3082\u305d\u3082IFRS\u306e\u6709\u5f62\u56fa\u5b9a\u8cc7\u7523\u306e\u4f1a\u8a08\u51e6\u7406\u3063\u3066\u3001\u65e5\u672c\u57fa\u6e96\u3068\u305d\u3093\u306a\u306b\u9055\u3046\u3082\u306e\u306a\u3093\u3067\u3059\u304b\uff1f\u300d<\/p>\n<p>\u300c\u305d\u3046\u3060\u306a\u30fc\u300d\u3068\u3001\u85e4\u539f\u304c\u5c11\u3057\u8003\u3048\u8fbc\u3080\u6240\u4f5c\u3092\u3057\u305f\u306e\u3067\u3001\u685c\u4e95\u306f\u30c9\u30ad\u30c9\u30ad\u3057\u306a\u304c\u3089\u7b54\u3048\u3092\u5f85\u3063\u305f\u3002<\/p>\n<p>\u300c\u57fa\u672c\u306e\u4f1a\u8a08\u51e6\u7406\u306f\u305d\u3046\u5927\u304d\u304f\u306f\u5909\u308f\u3089\u306a\u3044\u3002\u305f\u3060\u3001\u65e5\u672c\u57fa\u6e96\u306b\u306f\u306a\u3044\u898f\u5b9a\u304c\u3042\u308b\u7b49\u3001\u7d30\u304b\u3044\u6240\u307e\u3067\u898b\u308b\u3068\u305d\u308c\u306a\u308a\u306b\u9055\u3044\u306f\u3042\u308b\u306a\u3002\u300d<\/p>\n<p>\u300c\u3048\uff65\uff65\uff65\u65b0\u3057\u3044\u898f\u5b9a\u3001\u3067\u3059\u304b\uff1f\u300d<!--more--><\/p>\n<p>\u300c\u307e\u3041\u307e\u3041\u3001\u305d\u3093\u306a\u306b\u69cb\u3048\u306a\u304f\u3066\u3082\u5927\u4e08\u592b\u3060\u3002\u305d\u306e\u90fd\u5ea6\u7406\u89e3\u3057\u3066\u3044\u3051\u3070\u3044\u3044\u3002\u300d<br \/>\n\u3068\u85e4\u539f\u306f\u82e6\u7b11\u3057\u3066\u3001\u5148\u3092\u7d9a\u3051\u308b\u3053\u3068\u306b\u3057\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>\u6709\u5f62\u56fa\u5b9a\u8cc7\u7523\u306e\u5b66\u7fd2\u9805\u76ee<\/strong><\/h4>\n<p><a title=\"\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\" href=\"https:\/\/profession-net.com\/professionjournal\/ifrs-article-26\/\" target=\"_blank\">\u524d\u56de<\/a>\u6559\u3048\u305f\u6709\u7d66\u4f11\u6687\u5f15\u5f53\u91d1\u3068\u9055\u3063\u3066\u3001\u4eca\u56de\u306f\u7bc4\u56f2\u304c\u5e83\u304f\u306a\u308b\u304b\u3089\u3001\u307e\u305a\u5b66\u7fd2\u3059\u308b\u9805\u76ee\u3092\u7d5e\u3063\u3066\u6559\u3048\u308b\u3053\u3068\u306b\u3059\u308b\u3002\u305d\u3057\u3066\u3001\u57fa\u672c\u3092\u62bc\u3055\u3048\u308b\u3053\u3068\u3092\u76ee\u6a19\u306b\u3059\u308b\u305e\u3002\u300d<\/p>\n<p>\u300c\u306f\u3044\u3002\u305d\u308c\u306f\u52a9\u304b\u308a\u307e\u3059\u3002\u300d<br \/>\n\u685c\u4e95\u306b\u3068\u3063\u3066\u3082\u3001\u3044\u304d\u306a\u308a\u679d\u8449\u672b\u7bc0\u307e\u3067\u89e3\u8aac\u3055\u308c\u3066\u3082\u7406\u89e3\u3067\u304d\u308b\u6c17\u304c\u3057\u306a\u304b\u3063\u305f\u306e\u3067\u3001\u85e4\u539f\u306e\u65b9\u91dd\u306b\u611f\u8b1d\u3057\u305f\u3002<\/p>\n<p>\u300c\u4eca\u56de\u306f\u3001\u5927\u304d\u304f\u5206\u3051\u308b\u3068\uff15\u9805\u76ee\u3060\u306a\u3002\u300d<br \/>\n\u3068\u3001\u85e4\u539f\u306f\u30db\u30ef\u30a4\u30c8\u30dc\u30fc\u30c9\u306b\u9805\u76ee\u3092\u66f8\u304d\u9023\u306d\u3066\u3044\u304f\u3002<\/p>\n<p style=\"margin-bottom: 3px;\"><strong>\u3010\u4eca\u56de\u306e\u5b66\u7fd2\u9805\u76ee\u3011<\/strong><\/p>\n<div class=\"box_info box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#F0FFFF;color:#000000;border-color:#0000CD;\">\n\t\t<ul>\n<li>\u6709\u5f62\u56fa\u5b9a\u8cc7\u7523\u306e\u5b9a\u7fa9\u30fb\u5f53\u521d\u8a8d\u8b58\u30fb\u53d6\u5f97\u539f\u4fa1<\/li>\n<li>\u5f53\u521d\u8a8d\u8b58\u5f8c\u306e\u6e2c\u5b9a<\/li>\n<li>\u6e1b\u4fa1\u511f\u5374<\/li>\n<li>\u8a8d\u8b58\u306e\u4e2d\u6b62<\/li>\n<li>\u958b\u793a<\/li>\n<\/ul>\n<\/div>\n<p>\u300c\u5148\u8f29\u3001\u7d5e\u3063\u3066\u3042\u308b\u308f\u308a\u306b\u306f\uff11\u3064\u76ee\u306e\u9805\u76ee\u304c\u76db\u308a\u3060\u304f\u3055\u3093\u306a\u6c17\u304c\u3059\u308b\u3093\u3067\u3059\u304c\uff65\uff65\uff65\u300d<br \/>\n\u685c\u4e95\u306f\u30ce\u30fc\u30c8\u306b\u66f8\u304d\u5199\u3057\u306a\u304c\u3089\u307c\u3084\u3044\u305f\u3002<\/p>\n<p>\u300c\u6c17\u306e\u305b\u3044\u3060\u3002\u300d<br \/>\n\u85e4\u539f\u306f\u685c\u4e95\u306e\u8a00\u8449\u3092\u4e00\u8e74\u3059\u308b\u3068\u3001\u300c\u305d\u3046\u305d\u3046\u300d\u3068\u4ed8\u3051\u52a0\u3048\u305f\u3002<\/p>\n<p>\u300c\uff13\u3064\u76ee\u306b\u3042\u308b\u300e\u6e1b\u4fa1\u511f\u5374\u300f\u306fIAS\u7b2c16\u53f7\u306e\u4e2d\u3067\u306f\u300e\u5f53\u521d\u8a8d\u8b58\u5f8c\u306e\u6e2c\u5b9a\u300f\u306e\u4e2d\u306e\u4e00\u9805\u76ee\u306b\u904e\u304e\u306a\u3044\u3093\u3060\u304c\u3001\u30dc\u30ea\u30e5\u30fc\u30e0\u3082\u3042\u308b\u3057\u91cd\u8981\u306a\u90e8\u5206\u3060\u304b\u3089\u3001\u300e\u5f53\u521d\u8a8d\u8b58\u5f8c\u306e\u6e2c\u5b9a\u300f\u3068\u306f\u5225\u306b\u3057\u3066\u8aac\u660e\u3059\u308b\u3053\u3068\u306b\u3059\u308b\u305e\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>\u6709\u5f62\u56fa\u5b9a\u8cc7\u7523\u306e\u5b9a\u7fa9\u30fb\u5f53\u521d\u8a8d\u8b58\u30fb\u53d6\u5f97\u539f\u4fa1<\/strong><\/h4>\n<p>\u300c\u307e\u305a\u3001\u6709\u5f62\u56fa\u5b9a\u8cc7\u7523\u306e\u5b9a\u7fa9\u30fb\u5f53\u521d\u8a8d\u8b58\u30fb\u53d6\u5f97\u539f\u4fa1\u304b\u3089\u898b\u3066\u3044\u3053\u3046\u3002\u300d<br \/>\n\u685c\u4e95\u304c\u5199\u3057\u7d42\u3048\u305f\u306e\u3092\u78ba\u8a8d\u3059\u308b\u3068\u3001\u85e4\u539f\u306f\u8aac\u660e\u3092\u59cb\u3081\u305f\u3002<\/p>\n<p>\u300c\u3061\u3087\u3046\u3069\u5b9a\u7fa9\u30fb\u5f53\u521d\u8a8d\u8b58\u30fb\u53d6\u5f97\u539f\u4fa1\u306e\u5185\u5bb9\u3092\u307e\u3068\u3081\u305f\u3082\u306e\u304c\u3042\u308b\u3093\u3060\u3002\u300d<br \/>\n\u85e4\u539f\u306f\u81ea\u5206\u306e\u30d5\u30a1\u30a4\u30eb\u3092\u53d6\u308a\u4e0a\u3052\u308b\u3068\u3001\u4e00\u679a\u306e\u7d19\u3092\u629c\u304d\u51fa\u3057\u3066\u3001\u685c\u4e95\u306b\u6e21\u3057\u305f\u3002<\/p>\n<p style=\"margin-bottom: 3px;\"><strong>\u3010\u6709\u5f62\u56fa\u5b9a\u8cc7\u7523\u306e\u5b9a\u7fa9\u30fb\u5f53\u521d\u8a8d\u8b58\u30fb\u53d6\u5f97\u539f\u4fa1\u3011<\/strong><\/p>\n<div class=\"box_info box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#87CEEB;color:#000000;border-color:#0000CD;\">\n\t\t<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n<p style=\"margin-bottom: 3px;\"><strong>\uff3b\u5b9a\u7fa9\uff3d<\/strong><\/p>\n<p style=\"margin-bottom: 3px;\">\u4ee5\u4e0b\u306e\uff12\u3064\u306e\u8981\u4ef6\u3092\u5171\u306b\u6e80\u305f\u3059\u6709\u5f62\u306e\u8cc7\u7523<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u2460\u3000\u8ca1\u30fb\u30b5\u30fc\u30d3\u30b9\u306e\u751f\u7523\u53c8\u306f\u4f9b\u7d66\u3078\u306e\u4f7f\u7528\u3001\u5916\u90e8\u3078\u306e\u8cc3\u8cb8\u3001\u3042\u308b\u3044\u306f\u7ba1\u7406\u76ee\u7684\u306e\u305f\u3081\u306b\u4f01\u696d\u304c\u4fdd\u6709<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u2461\u3000\u4e00\u4f1a\u8a08\u671f\u9593\u3092\u8d85\u3048\u3066\u4f7f\u7528\u3055\u308c\u308b\u3068\u4e88\u60f3\u3055\u308c\u308b\u3082\u306e<\/p>\n<\/div>\n<\/div>\n<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n<p style=\"margin-bottom: 3px;\"><strong>\uff3b\u5f53\u521d\u8a8d\u8b58\uff3d<\/strong><\/p>\n<p style=\"margin-bottom: 3px;\">\u4ee5\u4e0b\u306e\uff12\u3064\u306e\u8981\u4ef6\u3092\u5171\u306b\u6e80\u305f\u3057\u305f\u6642\u306b\u8a8d\u8b58<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u2460\u3000\u5f53\u8a72\u9805\u76ee\u306b\u95a2\u9023\u3059\u308b\u5c06\u6765\u306e\u7d4c\u6e08\u7684\u4fbf\u76ca\u304c\u4f01\u696d\u306b\u6d41\u5165\u3059\u308b\u53ef\u80fd\u6027\u304c\u9ad8\u3044<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u2461\u3000\u5f53\u8a72\u9805\u76ee\u306e\u53d6\u5f97\u539f\u4fa1\u304c\u4fe1\u983c\u6027\u3092\u3082\u3063\u3066\u6e2c\u5b9a\u3067\u304d\u308b<\/p>\n<\/div>\n<\/div>\n<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n<p style=\"margin-bottom: 3px;\"><strong>\uff3b\u53d6\u5f97\u539f\u4fa1\uff3d<\/strong><\/p>\n<p>\u8cfc\u5165\u4fa1\u683c\uff0b\u76f4\u63a5\u4ed8\u968f\u8cbb\u7528\uff0b\u8cc7\u7523\u9664\u53bb\u50b5\u52d9\uff0b\u501f\u5165\u30b3\u30b9\u30c8\n<\/div>\n<\/div>\n<\/div>\n<h4><strong><span style=\"color: #b22222;\">\u25c6<\/span>\u6709\u5f62\u56fa\u5b9a\u8cc7\u7523\u306e\u5b9a\u7fa9\u3068\u8a8d\u8b58\u898f\u6e96<\/strong><\/h4>\n<p>\u300c\u307e\u305a\u3001\u5b9a\u7fa9\u3068\u8a8d\u8b58\u3001\u305d\u308c\u305e\u308c\u306e\u8981\u4ef6\u3092\u78ba\u8a8d\u3057\u3066\u3044\u3053\u3046\u3002\u300d<\/p>\n<p>\u300c\u307e\u305f\u3001\u8981\u4ef6\u3067\u3059\u304b\uff65\uff65\uff65\u300d<br \/>\n\u3042\u304b\u3089\u3055\u307e\u306b\u843d\u3061\u8fbc\u3080\u685c\u4e95\u3092\u898b\u3066\u3001\u85e4\u539f\u306f\u5674\u304d\u51fa\u3057\u305f\u3002<\/p>\n<p>\u300c\u78ba\u304b\u306b\u8981\u4ef6\u304c\u3042\u308b\u3068\u96e3\u3057\u305d\u3046\u306b\u898b\u3048\u308b\u304b\u3082\u3057\u308c\u306a\u3044\u304c\u3001\u6709\u5f62\u56fa\u5b9a\u8cc7\u7523\u306e\u7bc4\u56f2\u3084\u8a8d\u8b58\u306e\u30bf\u30a4\u30df\u30f3\u30b0\u306f\u57fa\u672c\u7684\u306b\u65e5\u672c\u57fa\u6e96\u3068\u540c\u3058\u3060\u3002\u300d<br \/>\n\u305d\u308c\u3092\u805e\u3044\u3066\u5b89\u5fc3\u3057\u305f\u69d8\u5b50\u306e\u685c\u4e95\u306f\u3001\u85e4\u539f\u306e\u793a\u3057\u305f\u56f3\u3092\u898b\u3066\u3001\u300e\u5b9a\u7fa9\u300f\u3068\u300e\u5f53\u521d\u8a8d\u8b58\u300f\u306e\u8981\u4ef6\u3092\u78ba\u8a8d\u3057\u305f\u3002<\/p>\n<p>\u300c\u3048\u30fc\u3068\uff65\uff65\uff65\u6709\u5f62\u56fa\u5b9a\u8cc7\u7523\u306f\u3001\u8ca1\u30fb\u30b5\u30fc\u30d3\u30b9\u306e\u751f\u7523\u53c8\u306f\u4f9b\u7d66\u3078\u306e\u4f7f\u7528\u3001\u5916\u90e8\u3078\u306e\u8cc3\u8cb8\u3001\u3042\u308b\u3044\u306f\u7ba1\u7406\u76ee\u7684\u306e\u305f\u3081\u306b\u4f01\u696d\u304c\u4fdd\u6709\u3057\u3066\u3044\u308b\u8cc7\u7523\u3067\u3001\u4e00\u4f1a\u8a08\u671f\u9593\u3092\u8d85\u3048\u3066\u4f7f\u7528\u3055\u308c\u308b\u3068\u4e88\u60f3\u3055\u308c\u308b\u6709\u5f62\u306e\u8cc7\u7523\u306e\u3053\u3068\u3092\u8a00\u3046\u3093\u3067\u3059\u306d\u3002\u300d<\/p>\n<p>\u300c\u305d\u3046\u3060\u3002\u8aad\u307f\u4e0a\u3052\u3066\u307f\u308b\u3068\u3001\u96e3\u3057\u3044\u3053\u3068\u306f\u66f8\u3044\u3066\u3044\u306a\u3044\u3060\u308d\u3046\uff1f\u300d<\/p>\n<p>\u300c\u306f\u3044\u3002\u305d\u3046\u3067\u3059\u306d\u3002\u300d<\/p>\n<p>\u300c\u7d9a\u3044\u3066\u8a8d\u8b58\u898f\u6e96\u3060\u3002\u3053\u308c\u3082\uff12\u3064\u3042\u308b\u3002<br \/>\n\u5c06\u6765\u306e\u7d4c\u6e08\u7684\u4fbf\u76ca\u306e\u6d41\u5165\u3059\u308b\u53ef\u80fd\u6027\u304c\u9ad8\u304f\u3001\u304b\u3064\u3001\u305d\u306e\u53d6\u5f97\u539f\u4fa1\u304c\u4fe1\u983c\u6027\u3092\u3082\u3063\u3066\u6e2c\u5b9a\u3067\u304d\u308b\u6642\u306b\u6709\u5f62\u56fa\u5b9a\u8cc7\u7523\u3092\u8a08\u4e0a\u3059\u308b\u3053\u3068\u306b\u306a\u308b\u3093\u3060\u3002\u300d<\/p>\n<h4><strong><span style=\"color: #b22222;\">\u25c6<\/span>\u6709\u5f62\u56fa\u5b9a\u8cc7\u7523\u306e\u8a8d\u8b58\u898f\u6e96\u306f\u6982\u5ff5\u30d5\u30ec\u30fc\u30e0\u30ef\u30fc\u30af\u306e\u8a8d\u8b58\u898f\u6e96\u3068\u540c\u3058<\/strong><\/h4>\n<p>\u300c\u3042\u308c\uff1f\u8a8d\u8b58\u306e\uff12\u3064\u306e\u8981\u4ef6\u3063\u3066\u3001\u3069\u3053\u304b\u3067\u898b\u899a\u3048\u304c\u3042\u308b\u3088\u3046\u306a\u6c17\u304c\u30fb\u30fb\u30fb\u300d<br \/>\n\u85e4\u539f\u306e\u8aac\u660e\u3092\u805e\u3044\u3066\u5f15\u3063\u304b\u304b\u308b\u3082\u306e\u3092\u611f\u3058\u305f\u685c\u4e95\u306f\u3001\u601d\u3044\u51fa\u305d\u3046\u3068\u982d\u3092\u637b\u3063\u305f\u3002<\/p>\n<p>\u300c\u304a\u3002\u899a\u3048\u3066\u3044\u308b\u304b\uff1f\u300d<br \/>\n\u85e4\u539f\u306f\u5b09\u3057\u305d\u3046\u306b\u685c\u4e95\u306b\u8a0a\u3044\u305f\u304c\u3001\u685c\u4e95\u306f\u9996\u3092\u50be\u3052\u305f\u307e\u307e\u3060\u3002<\/p>\n<p>\u300c\u3093\u30fc\u3002\u3069\u3053\u3067\u3057\u305f\u3063\u3051\uff1f\u300d<br \/>\n\u85e4\u539f\u306f\u76db\u5927\u306b\u305f\u3081\u606f\u3092\u3064\u3044\u305f\u3002<\/p>\n<p>\u300c\u6982\u5ff5\u30d5\u30ec\u30fc\u30e0\u30ef\u30fc\u30af\u3060\u3002\u307b\u3089\u3001\u300e\u8ca1\u52d9\u8af8\u8868\u306e\u69cb\u6210\u8981\u7d20\u306e\u8a8d\u8b58\u898f\u6e96\u300f\u3092<a title=\"\u30b9\u30c8\u30fc\u30ea\u30fc\u3067\u5b66\u3076\uff29\uff26\uff32\uff33\u5165\u9580\u3000\u3010\u7b2c\uff14\u8a71\u3011\u300c\u6982\u5ff5\u30d5\u30ec\u30fc\u30e0\u30ef\u30fc\u30af\u3092\u5b66\u3076\uff08\u5f8c\u7de8\uff09\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/ifrs-article-22\/\" target=\"_blank\">\u6559\u3048\u305f\u3060\u308d\u3046<\/a>\u3002\u300d<\/p>\n<p>\u300c\u3042\uff01\u300d<br \/>\n\u685c\u4e95\u306f\u6301\u3063\u3066\u3044\u305f\u30ce\u30fc\u30c8\u3092\u30d1\u30e9\u30d1\u30e9\u3068\u3081\u304f\u308a\u3001\u76ee\u5f53\u3066\u306e\u56f3\u8868\u3092\u63a2\u3057\u305f\u3002<\/p>\n<p><strong>\u3010\u6982\u5ff5\u30d5\u30ec\u30fc\u30e0\u30ef\u30fc\u30af\u300c\u8ca1\u52d9\u8af8\u8868\u306e\u69cb\u6210\u8981\u7d20\u306e\u8a8d\u8b58\u898f\u6e96\u300d\u3011<\/strong><br \/>\n<a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/08\/story_ifrs8-1.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-104006\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/08\/story_ifrs8-1.png\" alt=\"\u8a8d\u8b58\u57fa\u6e96\u3000\u304c\u3044\u305c\u3093\u305b\u3044\u898f\u6e96\u3000\u4fe1\u983c\u6027\u57fa\u6e96\" width=\"243\" height=\"242\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/08\/story_ifrs8-1.png 304w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/08\/story_ifrs8-1-150x150.png 150w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/08\/story_ifrs8-1-300x300.png 300w\" sizes=\"(max-width: 243px) 100vw, 243px\" \/><\/a><\/p>\n<p>\u300c\u3053\u308c\u3067\u3059\u306d\u3002\u84cb\u7136\u6027\u898f\u6e96\u3068\u4fe1\u983c\u6027\u898f\u6e96\u3002\u84cb\u7136\u6027\u898f\u6e96\u306f\u3001\u3042\u308b\u9805\u76ee\u306b\u95a2\u9023\u3059\u308b\u5c06\u6765\u306e\u7d4c\u6e08\u7684\u4fbf\u76ca\u304c\u3001\u4f01\u696d\u306b\u6d41\u5165\u307e\u305f\u306f\u6d41\u51fa\u3059\u308b\u53ef\u80fd\u6027\u304c\u9ad8\u3044\uff08probable\uff09\u3053\u3068\u3092\u610f\u5473\u3059\u308b\u3093\u3067\u3057\u305f\u3088\u306d\u3002\u300d<\/p>\n<p>\u300c\u305d\u3046\u3060\u3002\u305d\u3057\u3066\u3001\u4fe1\u983c\u6027\u898f\u6e96\u306f\u3001\u305d\u306e\u9805\u76ee\u304c\u4fe1\u983c\u6027\u3092\u3082\u3063\u3066\u6e2c\u5b9a\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u539f\u4fa1\u307e\u305f\u306f\u4fa1\u5024\u3092\u6709\u3057\u3066\u3044\u308b\u3001\u3068\u3044\u3046\u3053\u3068\u3060\u3063\u305f\u306a\u3002\u300d<\/p>\n<p>\u300c\u306f\u3044\u3002\u306a\u308b\u307b\u3069\u3001\u6709\u5f62\u56fa\u5b9a\u8cc7\u7523\u306e\u8a8d\u8b58\u898f\u6e96\u306f\u6982\u5ff5\u30d5\u30ec\u30fc\u30e0\u30ef\u30fc\u30af\u3068\u540c\u3058\u306a\u3093\u3067\u3059\u306d\u3002\u300d<br \/>\n\u85e4\u539f\u306f\u3001\u3084\u308c\u3084\u308c\u3068\u9996\u3092\u632f\u3063\u305f\u3002<\/p>\n<p>\u300c\u3067\u3082\u3001\u5148\u8f29\u3001\u4e00\u5fdc\u7fd2\u3063\u305f\u8a18\u61b6\u306f\u5fae\u304b\u306b\u6b8b\u3063\u3066\u3044\u305f\u3093\u3067\u3059\u304b\u3089\u3001\u3044\u3044\u3058\u3083\u306a\u3044\u3067\u3059\u304b\u3002\u300d<\/p>\n<p>\u300c\u30fb\u30fb\u30fb\u3063\u305f\u304f\u3002\u3061\u3083\u3093\u3068\u5f8c\u3067\u5fa9\u7fd2\u3059\u308b\u3088\u3046\u306b\uff01\u300d<\/p>\n<p>\u300c\u306f\u30fc\u3044\u3002\u300d<br \/>\n\u60aa\u3073\u308c\u306a\u3044\u685c\u4e95\u306b\u85e4\u539f\u306f\u82e6\u7b11\u3057\u305f\u3002<\/p>\n<h4><strong><span style=\"color: #b22222;\">\u25c6<\/span>\u53d6\u5f97\u539f\u4fa1\u306e\uff14\u8981\u7d20<\/strong><\/h4>\n<p>\u300c\u6709\u5f62\u56fa\u5b9a\u8cc7\u7523\u306f\u53d6\u5f97\u539f\u4fa1\u3067\u8a8d\u8b58\u3055\u308c\u308b\u3053\u3068\u306b\u306a\u308b\u3093\u3060\u3002\u3067\u306f\u3001\u53d6\u5f97\u539f\u4fa1\u306b\u306f\u4f55\u304c\u542b\u307e\u308c\u308b\u304b\u3092\u898b\u3066\u3044\u3053\u3046\u3002\u300d<br \/>\n\u685c\u4e95\u306f\u518d\u3073\u56f3\u306b\u76ee\u3092\u623b\u3057\u305f\u3002<\/p>\n<p>\u300c\u3048\u30fc\u3068\u3001\u53d6\u5f97\u539f\u4fa1\u306b\u306f\u3001\u8cfc\u5165\u4fa1\u683c\u3001\u76f4\u63a5\u4ed8\u968f\u8cbb\u7528\u3001\u8cc7\u7523\u9664\u53bb\u50b5\u52d9\u3001\u305d\u3057\u3066\u501f\u5165\u30b3\u30b9\u30c8\u304c\u542b\u307e\u308c\u308b\u3093\u3067\u3059\u306d\u3002\u300d<\/p>\n<h4><strong><span style=\"color: #b22222;\">\u25c6<\/span>\u8cfc\u5165\u4fa1\u683c\u3068\u76f4\u63a5\u4ed8\u968f\u8cbb\u7528\u306f\u57fa\u672c\u7684\u306b\u65e5\u672c\u57fa\u6e96\u3068\u540c\u3058<\/strong><\/h4>\n<p>\u300c\u305d\u3046\u3060\u3002\u8cfc\u5165\u4fa1\u683c\u306f\u3001\u8a00\u308f\u305a\u3068\u77e5\u308c\u305f\u53d6\u5f97\u6642\u306b\u652f\u51fa\u3057\u305f\u73fe\u91d1\u76f8\u5f53\u984d\u3060\u3002\u300d<\/p>\n<p>\u300c\u306f\u3044\u3002\u305d\u3053\u306f\u5927\u4e08\u592b\u3067\u3059\u3002\u300d<\/p>\n<p>\u300c\u305d\u3057\u3066\u3001\u76f4\u63a5\u4ed8\u968f\u8cbb\u7528\u306f\u3001\u305d\u306e\u8cc7\u7523\u3092\u7a3c\u50cd\u53ef\u80fd\u306a\u72b6\u614b\u306b\u3059\u308b\u305f\u3081\u306b\u5fc5\u8981\u306a\u8cbb\u7528\u3060\u3002\u300d<\/p>\n<p>\u300c\u65e5\u672c\u57fa\u6e96\u3067\u3082\u305d\u3053\u306f\u57fa\u672c\u7684\u306b\u540c\u3058\u3067\u3059\u306d\u3002\u300d<\/p>\n<h4><strong><span style=\"color: #b22222;\">\u25c6<\/span>\u8cc7\u7523\u9664\u53bb\u50b5\u52d9\u306f\u4e00\u90e8\u65e5\u672c\u57fa\u6e96\u3068\u5dee\u7570\u304c\u3042\u308b<\/strong><\/h4>\n<p>\u85e4\u539f\u306f\u9837\u3044\u3066\u3001\uff13\u756a\u76ee\u306e\u8981\u7d20\u306b\u79fb\u3063\u305f\u3002<\/p>\n<p>\u300c\u8cc7\u7523\u9664\u53bb\u50b5\u52d9\u306f\u3001\u305d\u306e\u8cc7\u7523\u306e\u89e3\u4f53\u53ca\u3073\u9664\u53bb\u8cbb\u7528\u3001\u306a\u3089\u3073\u306b\u6577\u5730\u306e\u539f\u72b6\u56de\u5fa9\u8cbb\u7528\u306e\u50b5\u52d9\u306e\u30b3\u30b9\u30c8\u306e\u3053\u3068\u3060\u306a\u3002\u3053\u306e\u8cc7\u7523\u9664\u53bb\u50b5\u52d9\u306b\u3064\u3044\u3066\u306f\u3001\u65e5\u672c\u3067\u3082\u57fa\u6e96\u304c\u3042\u308b\u306a\u3002\u300d<\/p>\n<p>\u300c\u306f\u3044\u3002\u3067\u306f\u3001\u8cc7\u7523\u9664\u53bb\u50b5\u52d9\u306b\u3064\u3044\u3066\u3082\u3001\u65e5\u672c\u57fa\u6e96\u3068\u540c\u3058\u3060\u3068\u8003\u3048\u3066\u5927\u4e08\u592b\u306a\u3093\u3067\u3059\u304b\uff1f\u300d<\/p>\n<p>\u300c\u305d\u3046\u3060\u306a\u3002\u57fa\u672c\u7684\u306a\u4f1a\u8a08\u51e6\u7406\u4e0a\u306e\u76f8\u9055\u306f\u306a\u3044\u3068\u8a00\u3063\u3066\u3082\u3044\u3044\u3060\u308d\u3046\u3002\u305f\u3060\u3001IFRS\u3067\u306f\u63a8\u5b9a\u7684\u50b5\u52d9\u3082\u542b\u307e\u308c\u308b\u70b9\u3001\u898b\u76f4\u3057\u304c\u5fc5\u8981\u3068\u306a\u308b\u70b9\u3001\u5272\u5f15\u7387\u306e\u9055\u3044\u3084\u6577\u91d1\u306b\u95a2\u3059\u308b\u7279\u4f8b\u51e6\u7406\u304c\u306a\u3044\u70b9\u306a\u3069\u3001\u4e00\u90e8\u306b\u5dee\u7570\u304c\u3042\u308b\u3093\u3060\u3002\u300d<\/p>\n<p>\u300c\u3078\u3047\u3001\u305d\u3046\u306a\u3093\u3067\u3059\u306d\u3002\u300d<br \/>\n\u685c\u4e95\u306f\u3001\u65e5\u672c\u57fa\u6e96\u3068\u306e\u9055\u3044\u3092\u30e1\u30e2\u306b\u53d6\u3063\u305f\u3002<\/p>\n<h4><strong><span style=\"color: #b22222;\">\u25c6<\/span>\u501f\u5165\u30b3\u30b9\u30c8\u3068\u4f1a\u8a08\u51e6\u7406<\/strong><\/h4>\n<p>\u300c\u3068\u3053\u308d\u3067\u5148\u8f29\u3001\uff14\u3064\u76ee\u306e\u300e\u501f\u5165\u30b3\u30b9\u30c8\u300f\u3068\u3044\u3046\u306e\u306f\u501f\u5165\u91d1\u306e\u5229\u606f\u306e\u3053\u3068\u3092\u6307\u3059\u3093\u3067\u3059\u3088\u306d\uff1f\u300d<br \/>\n\u685c\u4e95\u306f\u30ce\u30fc\u30c8\u304b\u3089\u982d\u3092\u4e0a\u3052\u3066\u3001\u85e4\u539f\u306b\u8a0a\u3044\u305f\u3002<\/p>\n<p>\u300c\u6b63\u78ba\u306b\u306f\u3001\u4f01\u696d\u306e\u8cc7\u91d1\u306e\u501f\u5165\u306b\u95a2\u9023\u3057\u3066\u767a\u751f\u3059\u308b\u5229\u606f\u305d\u306e\u4ed6\u306e\u30b3\u30b9\u30c8\u306e\u3053\u3068\u3092\u300e\u501f\u5165\u30b3\u30b9\u30c8\u300f\u3068\u8a00\u3046\u3093\u3060\u3002\u3061\u306a\u307f\u306b\u3001\u300e\u501f\u5165\u30b3\u30b9\u30c8\u300f\u306f\u6709\u5f62\u56fa\u5b9a\u8cc7\u7523\u3068\u306f\u5225\u306e\u57fa\u6e96\u3067\u3042\u308bIAS\u7b2c23\u53f7\u3067\u898f\u5b9a\u3055\u308c\u3066\u3044\u308b\u3002\u300d<\/p>\n<p>\u300c\u3078\u3047\u3002\u300e\u6709\u5f62\u56fa\u5b9a\u8cc7\u7523\u300f\u3068\u306f\u5225\u306e\u57fa\u6e96\u306b\u306a\u308b\u3093\u3067\u3059\u306d\u3002\u300d<\/p>\n<p>\u300c\u305d\u3046\u306a\u3093\u3060\u3002IAS\u7b2c23\u53f7\u3067\u306f\u3001\u3042\u308b\u8cc7\u7523\u304c\u300e\u9069\u683c\u8cc7\u7523\u300f\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3057\u305f\u5834\u5408\u3001\u305d\u306e\u8cc7\u7523\u306e\u53d6\u5f97\u3001\u5efa\u8a2d\u307e\u305f\u306f\u751f\u7523\u306b\u76f4\u63a5\u8d77\u56e0\u3059\u308b\u300e\u501f\u5165\u30b3\u30b9\u30c8\u300f\u3092\u53d6\u5f97\u539f\u4fa1\u306b\u542b\u3081\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3068\u898f\u5b9a\u3055\u308c\u3066\u3044\u308b\u3093\u3060\u3002\u300d<\/p>\n<p>\u300c\u3042\u306e\u3001\u300e\u9069\u683c\u8cc7\u7523\u300f\u3063\u3066\u4f55\u3067\u3059\u304b\uff1f\u300d<br \/>\n\u685c\u4e95\u306f\u65b0\u3057\u304f\u51fa\u3066\u304d\u305f\u5358\u8a9e\u306e\u610f\u5473\u3092\u5c0b\u306d\u305f\u3002<\/p>\n<p>\u300c\u300e\u9069\u683c\u8cc7\u7523\u300f\u3068\u306f\u3001\u610f\u56f3\u3057\u305f\u4f7f\u7528\u307e\u305f\u306f\u8ca9\u58f2\u304c\u53ef\u80fd\u3068\u306a\u308b\u307e\u3067\u306b\u76f8\u5f53\u306e\u671f\u9593\u3092\u8981\u3059\u308b\u8cc7\u7523\u306e\u3053\u3068\u3092\u8a00\u3046\u3093\u3060\u3002\u300d<\/p>\n<p>\u300c\u3075\u3045\u3093\u3002\u300d<br \/>\n\u3055\u3089\u306b\u300e\u76f8\u5f53\u306a\u671f\u9593\u300f\u3063\u3066\u3069\u308c\u304f\u3089\u3044\u306a\u3093\u3060\u308d\u3046\u3001\u3068\u7591\u554f\u306b\u601d\u3063\u305f\u685c\u4e95\u306b\u3001\u85e4\u539f\u304c\u8a00\u3063\u305f\u3002<\/p>\n<p>\u300c\u305f\u3060\u3001\u4eca\u56de\u306e\u30c6\u30fc\u30de\u306fIAS\u7b2c16\u53f7\u300e\u6709\u5f62\u56fa\u5b9a\u8cc7\u7523\u300f\u3060\u3002\u3053\u3053\u3067\u300e\u501f\u5165\u30b3\u30b9\u30c8\u300f\u306e\u8a73\u3057\u3044\u8aac\u660e\u3092\u59cb\u3081\u308b\u3068\u9577\u304f\u306a\u3063\u3066\u3057\u307e\u3046\u304b\u3089\u3001\u4eca\u5ea6\u6539\u3081\u3066\u6559\u3048\u3066\u3084\u308d\u3046\u3002<br \/>\n\u3053\u3053\u3067\u306f\u3001\u6709\u5f62\u56fa\u5b9a\u8cc7\u7523\u304c\u9069\u683c\u8cc7\u7523\u306b\u8a72\u5f53\u3057\u305f\u5834\u5408\u306f\u3001\u501f\u5165\u30b3\u30b9\u30c8\u3092\u53d6\u5f97\u539f\u4fa1\u306b\u542b\u3081\u308b\u3053\u3068\u306b\u306a\u308b\u3001\u3068\u62bc\u3055\u3048\u3066\u304a\u3044\u3066\u304f\u308c\u3002\u300d<\/p>\n<p>\u300c\u306f\u3044\u3001\u5206\u304b\u308a\u307e\u3057\u305f\u3002\u300d<br \/>\n\u3055\u3089\u306b\u6df1\u304f\u8aac\u660e\u3055\u308c\u3066\u3082\u6df7\u4e71\u3059\u308b\u306a\u3068\u611f\u3058\u3066\u3044\u305f\u685c\u4e95\u306f\u3001\u7d20\u76f4\u306b\u9837\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>\u5f53\u521d\u8a8d\u8b58\u5f8c\u306e\u6e2c\u5b9a<\/strong><\/h4>\n<p>\u85e4\u539f\u306f\u3001\u305d\u306e\u307e\u307e\u6b21\u306e\u9805\u76ee\u306e\u8aac\u660e\u306b\u79fb\u3063\u305f\u3002<\/p>\n<p>\u300c\u4eca\u5ea6\u306f\u6709\u5f62\u56fa\u5b9a\u8cc7\u7523\u3092\u8a8d\u8b58\u3057\u305f\u5f8c\u306e\u6e2c\u5b9a\u306b\u3064\u3044\u3066\u3060\u3002\u300d<br \/>\n\u685c\u4e95\u306f\u518d\u3073\u7709\u3092\u3072\u305d\u3081\u305f\u3002<\/p>\n<p>\u300c\u300e\u8a8d\u8b58\u5f8c\u306e\u6e2c\u5b9a\u300f\u3067\u3059\u304b\uff1f\u3053\u306e\u8a00\u8449\u3082\u521d\u3081\u3066\u805e\u304d\u307e\u3057\u305f\u3002\u300d<\/p>\n<p>\u300c\u305d\u3046\u3060\u306a\u3002\u3053\u308c\u3082\u65e5\u672c\u57fa\u6e96\u306b\u306f\u306a\u3044\u898f\u5b9a\u3060\u306a\u3002\u300d\u3068\u3001\u85e4\u539f\u306f\u685c\u4e95\u306e\u8a00\u8449\u306b\u9837\u304f\u3068\u3001\u3053\u3046\u8a00\u3063\u305f\u3002<\/p>\n<p>\u300cIFRS\u3067\u306f\u3001\u6709\u5f62\u56fa\u5b9a\u8cc7\u7523\u3092\u4e00\u65e6\u8a8d\u8b58\u3057\u305f\u5f8c\u3001\uff12\u3064\u306e\u6e2c\u5b9a\u30e2\u30c7\u30eb\u306e\u3069\u3061\u3089\u304b\u3092\u9069\u7528\u3057\u3066\u6e2c\u5b9a\u3059\u308b\u3053\u3068\u306b\u306a\u308b\u3093\u3060\u3002\u300d<br \/>\n\u85e4\u539f\u306f\u65b0\u3057\u3044\u56f3\u3092\u30db\u30ef\u30a4\u30c8\u30dc\u30fc\u30c9\u306b\u66f8\u3044\u3066\u3044\u304f\u3002<\/p>\n<p><strong>\u3010\u53d6\u5f97\u5f8c\u306e\u6e2c\u5b9a\u30e2\u30c7\u30eb\u3011<\/strong><br \/>\n<a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/08\/story_ifrs8-2.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-104008\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/08\/story_ifrs8-2.png\" alt=\"\u53d6\u5f97\u5f8c\u306e\u6e2c\u5b9a\u30e2\u30c7\u30eb\u3000\u539f\u4fa1\u30e2\u30c7\u30eb\u3000\u518d\u8a55\u4fa1\u30e2\u30c7\u30eb\" width=\"409\" height=\"256\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/08\/story_ifrs8-2.png 511w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/08\/story_ifrs8-2-300x187.png 300w\" sizes=\"(max-width: 409px) 100vw, 409px\" \/><\/a><\/p>\n<p>\u300c\u300e\u539f\u4fa1\u30e2\u30c7\u30eb\u300f\u3068\u300e\u518d\u8a55\u4fa1\u30e2\u30c7\u30eb\u300f\uff1f\u300d<br \/>\n\u685c\u4e95\u306f\u56f3\u306b\u66f8\u3044\u3066\u3044\u308b\u8a00\u8449\u3092\u8aad\u307f\u4e0a\u3052\u305f\u3002\u85e4\u539f\u306f\u4e00\u5ea6\u9837\u304f\u3068\u3001<\/p>\n<p>\u300c\u4f01\u696d\u306f\u3053\u306e\uff12\u3064\u306e\u30e2\u30c7\u30eb\u306e\u3044\u305a\u308c\u304b\u3092\u4f1a\u8a08\u65b9\u91dd\u3068\u3057\u3066\u9078\u629e\u3057\u3001\u305d\u306e\u65b9\u91dd\u3092\uff11\u3064\u306e\u7a2e\u985e\u5168\u4f53\u306b\u9069\u7528\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3093\u3060\u3002\u300d<\/p>\n<h4><strong><span style=\"color: #b22222;\">\u25c6<\/span>\u7a2e\u985e\u3054\u3068\u306b\u3069\u3061\u3089\u304b\u306e\u30e2\u30c7\u30eb\u3092\u9069\u7528<\/strong><\/h4>\n<p>\u300c\uff11\u3064\u306e\u7a2e\u985e\u3063\u3066\u3001\u5efa\u7269\u3001\u6a5f\u68b0\u88c5\u7f6e\u3001\u5668\u5177\u5099\u54c1\u3068\u3044\u3046\u3088\u3046\u306a\u62ec\u308a\u3067\u3059\u304b\uff1f\u300d<\/p>\n<p>\u300c\u3042\u3042\u3001\u305d\u3046\u3060\u3002\u6a5f\u68b0\u88c5\u7f6e\u3092\u4f8b\u306b\u53d6\u308b\u3068\u3001\u6a5f\u68b0A\u306f\u539f\u4fa1\u30e2\u30c7\u30eb\u3001\u6a5f\u68b0B\u306f\u518d\u8a55\u4fa1\u30e2\u30c7\u30eb\u3068\u3044\u3046\u9069\u7528\u306f\u3067\u304d\u306a\u3044\u3002\u5168\u3066\u306e\u6a5f\u68b0\u88c5\u7f6e\u306b\u5bfe\u3057\u3066\u539f\u4fa1\u30e2\u30c7\u30eb\u304b\u518d\u8a55\u4fa1\u30e2\u30c7\u30eb\u306e\u3069\u3061\u3089\u304b\u3092\u9069\u7528\u3059\u308b\u3093\u3060\u3002\u300d<\/p>\n<p>\u300c\u3078\u3047\u3002\u305d\u3046\u306a\u3093\u3067\u3059\u304b\u3002\u300d<\/p>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/08\/story_ifrs8-3.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-104282 aligncenter\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/08\/story_ifrs8-3.png\" alt=\"\u6a5f\u68b0A \u6a5f\u68b0B \u6a5f\u68b0C \u539f\u4fa1\u30e2\u30c7\u30eb \u539f\u4fa1\u30e2\u30c7\u30eb \u518d\u8a55\u4fa1\u30e2\u30c7\u30eb \u5168\u3066\u306e\u6a5f\u68b0\u306b\u5bfe\u3057\u3066\u3001\u539f\u4fa1\u30e2\u30c7\u30eb\u304b\u518d\u8a55\u4fa1\u30e2\u30c7\u30eb\u306e\u3044\u305a\u308c\u304b\u3092\u9069\u7528\" width=\"486\" height=\"333\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/08\/story_ifrs8-3.png 608w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/08\/story_ifrs8-3-300x205.png 300w\" sizes=\"(max-width: 486px) 100vw, 486px\" \/><\/a><\/p>\n<p>\u300c\u3067\u306f\u3001\u305d\u308c\u305e\u308c\u306e\u6e2c\u5b9a\u30e2\u30c7\u30eb\u306e\u8aac\u660e\u306b\u5165\u3063\u3066\u3044\u3053\u3046\u3002\u300d<br \/>\n\u85e4\u539f\u306f\u30db\u30ef\u30a4\u30c8\u30dc\u30fc\u30c9\u304b\u3089\u685c\u4e95\u306e\u65b9\u306b\u5411\u304d\u76f4\u3063\u305f\u3002<\/p>\n<h4><strong><span style=\"color: #b22222;\">\u25c6<\/span>\u539f\u4fa1\u30e2\u30c7\u30eb\u3068\u306f<\/strong><\/h4>\n<p>\u300c\u539f\u4fa1\u30e2\u30c7\u30eb\uff08cost model\uff09\u3068\u306f\u3001\u6709\u5f62\u56fa\u5b9a\u8cc7\u7523\u3092\u53d6\u5f97\u539f\u4fa1\u304b\u3089\u6e1b\u4fa1\u511f\u5374\u7d2f\u8a08\u984d\u53ca\u3073\u6e1b\u640d\u640d\u5931\u7d2f\u8a08\u984d\u3092\u63a7\u9664\u3057\u305f\u4fa1\u984d\u3067\u8a08\u4e0a\u3059\u308b\u3068\u3044\u3046\u30e2\u30c7\u30eb\u3060\u3002\u3053\u308c\u306b\u3064\u3044\u3066\u306f\u3001\u8a73\u3057\u3044\u8aac\u660e\u306f\u3044\u3089\u306a\u3044\u3060\u308d\u3046\u3002\u65e5\u672c\u57fa\u6e96\u3068\u540c\u3058\u3060\u304b\u3089\u306a\u3002\u300d<\/p>\n<p>\u300c\u3048\u3048\u3002\u3053\u3053\u306f\u5927\u4e08\u592b\u3067\u3059\u3002\u300d<br \/>\n\u685c\u4e95\u306f\u81ea\u4fe1\u6e80\u3005\u306b\u7b54\u3048\u305f\u3002<\/p>\n<p>\u300c\u3053\u306e\u30e2\u30c7\u30eb\u3067\u306e\u5e33\u7c3f\u4fa1\u984d\u3092\u5f0f\u3067\u8868\u3059\u3068\u3001\u3053\u3093\u306a\u611f\u3058\u3060\u306a\u3002\u300d<br \/>\n\u85e4\u539f\u306f\u30db\u30ef\u30a4\u30c8\u30dc\u30fc\u30c9\u306b\u5f0f\u3092\u66f8\u304d\u52a0\u3048\u305f\u3002<\/p>\n<p style=\"margin-bottom: 3px;\"><strong>\u3010\u539f\u4fa1\u30e2\u30c7\u30eb\u3011<\/strong><\/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:#0000CD;\">\n\t\t<p>\u5e33\u7c3f\u4fa1\u984d\uff1d\u53d6\u5f97\u539f\u4fa1\uff0d\uff08\u6e1b\u4fa1\u511f\u5374\u7d2f\u8a08\u984d\uff0b\u6e1b\u640d\u640d\u5931\u7d2f\u8a08\u984d\uff09<\/p>\n<\/div>\n<h4><strong><span style=\"color: #b22222;\">\u25c6<\/span>\u518d\u8a55\u4fa1\u30e2\u30c7\u30eb\u3068\u306f<\/strong><\/h4>\n<p>\u300c\u4e00\u65b9\u306e\u518d\u8a55\u4fa1\u30e2\u30c7\u30eb\uff08revaluation model\uff09\u306b\u3064\u3044\u3066\u3060\u304c\u3001\u6709\u5f62\u56fa\u5b9a\u8cc7\u7523\u3092\u518d\u8a55\u4fa1\u984d\u3001\u3064\u307e\u308a\u518d\u8a55\u4fa1\u65e5\u73fe\u5728\u306e\u516c\u6b63\u4fa1\u5024\u304b\u3089\u305d\u306e\u5f8c\u306e\u6e1b\u4fa1\u511f\u5374\u7d2f\u8a08\u984d\u53ca\u3073\u305d\u306e\u5f8c\u306e\u6e1b\u640d\u640d\u5931\u7d2f\u8a08\u984d\u3092\u63a7\u9664\u3057\u305f\u984d\u3067\u8a08\u4e0a\u3059\u308b\u3068\u3044\u3046\u3082\u306e\u3060\u3002\u300d<\/p>\n<p>\u300c\u3048\u30fc\u3068\u3001\u518d\u8a55\u4fa1\u30e2\u30c7\u30eb\u3067\u306f\u3001\u516c\u6b63\u4fa1\u5024\u3092\u4f7f\u3063\u3066\u6e2c\u5b9a\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3093\u3067\u3059\u306d\u3002\u300d<\/p>\n<p>\u300c\u305d\u3046\u3060\u3002\u3068\u306f\u8a00\u3063\u3066\u3082\u3001\u3053\u306e\u30e2\u30c7\u30eb\u304c\u9069\u7528\u3067\u304d\u308b\u306e\u306f\u516c\u6b63\u4fa1\u5024\u304c\u4fe1\u983c\u6027\u3092\u3082\u3063\u3066\u6e2c\u5b9a\u3067\u304d\u308b\u6709\u5f62\u56fa\u5b9a\u8cc7\u7523\u306b\u9650\u3089\u308c\u308b\u3051\u3069\u306a\u3002\u300d<\/p>\n<p>\u300c\u3078\u3047\u3002\u300d<\/p>\n<p>\u300c\u3053\u306e\u518d\u8a55\u4fa1\u30e2\u30c7\u30eb\u3067\u306e\u5e33\u7c3f\u4fa1\u984d\u306e\u5f0f\u306f\u3053\u3093\u306a\u611f\u3058\u3060\u306a\u3002\u300d<br \/>\n\u85e4\u539f\u306f\u3001\u539f\u4fa1\u30e2\u30c7\u30eb\u306e\u5f0f\u306e\u6a2a\u306b\u3001\u3055\u3089\u306b\u518d\u8a55\u4fa1\u30e2\u30c7\u30eb\u306e\u5f0f\u3092\u66f8\u304d\u8db3\u3057\u305f\u3002<\/p>\n<p style=\"margin-bottom: 3px;\"><strong>\u3010\u518d\u8a55\u4fa1\u30e2\u30c7\u30eb\u3011<\/strong><\/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:#0000CD;\">\n\t\t<p>\u5e33\u7c3f\u4fa1\u984d\uff1d\u518d\u8a55\u4fa1\u65e5\u306e\u516c\u6b63\u4fa1\u5024\uff0d\uff08\u6e1b\u4fa1\u511f\u5374\u7d2f\u8a08\u984d\uff0b\u6e1b\u640d\u640d\u5931\u7d2f\u8a08\u984d\uff09<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"border-bottom: solid 2px #cd5c5c; border-left: solid 10px #696969; padding-left: 15px; line-height: 150%;\"><strong>\u6e1b\u4fa1\u511f\u5374<\/strong><\/h4>\n<p>\u85e4\u539f\u306f\u3075\u3045\u3068\u4e00\u606f\u3064\u304f\u3068\u3001\u3053\u3046\u8a00\u3063\u305f\u3002<\/p>\n<p>\u300c\u3055\u3066\u3001\u3044\u3088\u3044\u3088\u6e1b\u4fa1\u511f\u5374\uff08depreciation\uff09\u3060\u3002\u5206\u304b\u3063\u3066\u3044\u308b\u3068\u306f\u601d\u3046\u304c\u3001\u4e00\u5fdc\u5b9a\u7fa9\u3092\u78ba\u8a8d\u3057\u3066\u304a\u3053\u3046\u3002\u6e1b\u4fa1\u511f\u5374\u3068\u306f\u3001\u8cc7\u7523\u306e\u511f\u5374\u53ef\u80fd\u984d\u3092\u898f\u5247\u7684\u306b\u305d\u306e\u8010\u7528\u5e74\u6570\u306b\u308f\u305f\u3063\u3066\u914d\u5206\u3059\u308b\u3053\u3068\u3092\u8a00\u3046\u3002\u300d<\/p>\n<p>\u300c\u306f\u3044\u3002\u5b9a\u7fa9\u306f\u554f\u984c\u3042\u308a\u307e\u305b\u3093\u3002\u300d<\/p>\n<p>\u300c\u3088\u3057\u3002\u3058\u3083\u3001\u6e1b\u4fa1\u511f\u5374\u306e\u9805\u76ee\u3092\u6b21\u306e\uff14\u3064\u306b\u5206\u3051\u3066\u9806\u306b\u898b\u3066\u3044\u3053\u3046\u3002\u300d<\/p>\n<p>\u300c\u306f\u3044\u3002\u300d<br \/>\n\u685c\u4e95\u306f\u85e4\u539f\u306e\u66f8\u3044\u305f\u30db\u30ef\u30a4\u30c8\u30dc\u30fc\u30c9\u306e\u65b0\u3057\u3044\u56f3\u306b\u76ee\u3092\u5411\u3051\u305f\u3002<\/p>\n<p style=\"margin-bottom: 3px;\"><strong>\u3010\u6e1b\u4fa1\u511f\u5374\u306e\uff14\u9805\u76ee\u3011<\/strong><\/p>\n<div class=\"box_info box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#F0FFF0;color:#000000;border-color:#3CB371;\">\n\t\t<div>\n<ul>\n<li><strong>\u9805\u76ee\uff11\uff1a\u6e2c\u5b9a\u5358\u4f4d<\/strong><\/li>\n<li><strong>\u9805\u76ee\uff12\uff1a\u6b8b\u5b58\u4fa1\u984d<\/strong><\/li>\n<li><strong>\u9805\u76ee\uff13\uff1a\u8010\u7528\u5e74\u6570<\/strong><\/li>\n<li><strong>\u9805\u76ee\uff14\uff1a\u6e1b\u4fa1\u511f\u5374\u65b9\u6cd5<\/strong><\/li>\n<\/ul>\n<\/div>\n<\/div>\n<h4><strong><span style=\"color: #b22222;\">\u25c6<\/span>\u9805\u76ee\uff11\uff1a\u6e2c\u5b9a\u5358\u4f4d<\/strong><\/h4>\n<p>\u9805\u76ee\u3092\u78ba\u8a8d\u3057\u3066\u3044\u305f\u685c\u4e95\u306f\u3001\u51fa\u3060\u3057\u304b\u3089\u3055\u3063\u305d\u304f\u3064\u307e\u305a\u3044\u305f\u3002<\/p>\n<p>\u300c\u5148\u8f29\u3001\u6e1b\u4fa1\u511f\u5374\u306e\u300e\u6e2c\u5b9a\u5358\u4f4d\u300f\u3063\u3066\u4f55\u3067\u3059\u304b\uff1f\u300d<\/p>\n<p>\u300c\u3042\u3042\u3002\u3053\u308c\u3082\u65e5\u672c\u57fa\u6e96\u306b\u306f\u306a\u3044\u9805\u76ee\u306e\uff11\u3064\u3060\u3063\u305f\u306a\u3002\u30b3\u30f3\u30dd\u30fc\u30cd\u30f3\u30c8\u30fb\u30a2\u30ab\u30a6\u30f3\u30c6\u30a3\u30f3\u30b0\u3068\u8a00\u308f\u308c\u308b\u3084\u3064\u3060\u3002\u300d<\/p>\n<p>\u300c\u30b3\u3001\u30b3\u30f3\u30dd\u30fc\u30cd\u30f3\u30c8\uff65\uff65\uff65\uff1f\u300d<br \/>\n\u6238\u60d1\u3046\u685c\u4e95\u3092\u4f59\u6240\u306b\u85e4\u539f\u306f\u8aac\u660e\u3092\u7d9a\u3051\u305f\u3002<\/p>\n<p>\u300c\u30b3\u30f3\u30dd\u30fc\u30cd\u30f3\u30c8\u30fb\u30a2\u30ab\u30a6\u30f3\u30c6\u30a3\u30f3\u30b0\u3067\u306f\u3001\u3042\u308b\u6709\u5f62\u56fa\u5b9a\u8cc7\u7523\u306e\u4e2d\u306b\u91cd\u8981\u306a\u69cb\u6210\u90e8\u5206\u304c\u3042\u308b\u5834\u5408\u306b\u306f\u3001\u305d\u306e\u53d6\u5f97\u539f\u4fa1\u306e\u5408\u8a08\u984d\u3092\u91cd\u8981\u306a\u5404\u69cb\u6210\u90e8\u5206\u306b\u914d\u5206\u3057\u3066\u3001\u500b\u5225\u306b\u6e1b\u4fa1\u511f\u5374\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3093\u3060\u3002\u300d<\/p>\n<p>\u300c\u3078\u3047\u3002\u3064\u307e\u308a\u3001\u4eca\u307e\u3067\uff11\u3064\u306e\u6709\u5f62\u56fa\u5b9a\u8cc7\u7523\u3068\u3057\u3066\u8a08\u4e0a\u3057\u3066\u3044\u305f\u8cc7\u7523\u3092\u3001IFRS\u3067\u306f\u91cd\u8981\u306a\u30d1\u30fc\u30c4\u306b\u5206\u3051\u3066\u6e1b\u4fa1\u511f\u5374\u3059\u308b\u3063\u3066\u3053\u3068\u3067\u3059\u3088\u306d\u3002\u91cd\u8981\u306a\u69cb\u6210\u90e8\u5206\u306b\u5206\u3051\u308b\u3063\u3066\u3001\u5177\u4f53\u7684\u306b\u3069\u3046\u3044\u3063\u305f\u3082\u306e\u304c\u8a72\u5f53\u3059\u308b\u3093\u3067\u3057\u3087\u3046\u304b\uff1f\u300d<br \/>\n\u685c\u4e95\u306f\u3055\u3063\u3071\u308a\u898b\u5f53\u304c\u3064\u304b\u306a\u304b\u3063\u305f\u305f\u3081\u3001\u85e4\u539f\u306b\u8cea\u554f\u3059\u308b\u3053\u3068\u306b\u3057\u305f\u3002<\/p>\n<p>\u300c\u4f8b\u3048\u3070\u3001\u98db\u884c\u6a5f\u306e\u6a5f\u4f53\u90e8\u5206\u3068\u30a8\u30f3\u30b8\u30f3\u90e8\u5206\u306a\u3069\u304c\u6319\u3052\u3089\u308c\u308b\u3002\u3088\u3057\u3001\u3053\u3053\u306f\u5177\u4f53\u4f8b\u3067\u8aac\u660e\u3057\u3066\u3044\u3053\u3046\u3002\u300d<br \/>\n\u305d\u3046\u8a00\u3046\u3068\u3001\u85e4\u539f\u306f\u30db\u30ef\u30a4\u30c8\u30dc\u30fc\u30c9\u306b\u98db\u884c\u6a5f\u306e\u7d75\u3092\u63cf\u304d\u59cb\u3081\u305f\u3002<\/p>\n<p>\u300c\u5148\u8f29\u3001\u610f\u5916\u3068\u7d75\u304c\u4e0a\u624b\u3044\u3093\u3067\u3059\u306d\u3002\u300d<br \/>\n\u685c\u4e95\u3082\u30ce\u30fc\u30c8\u306b\u98db\u884c\u6a5f\u3092\u63cf\u3044\u3066\u307f\u305f\u304c\u3001\u7d50\u679c\u306f\u304a\u7c97\u672b\u306a\u3082\u306e\u3060\u3063\u305f\u3002<\/p>\n<p>\u300c\u3053\u3089\u3053\u3089\u3002\u904a\u3093\u3067\u306a\u3044\u3067\u3001\u3061\u3083\u3093\u3068\u805e\u3051\u3002<br \/>\n\u307e\u305a\u3001\u53d6\u5f97\u539f\u4fa11,500\u306e\u98db\u884c\u6a5f\u3092\u8cfc\u5165\u3057\u305f\u3068\u3059\u308b\u3002\u91cd\u8981\u306a\u69cb\u6210\u90e8\u5206\u306f\u6a5f\u4f53\u3068\u30a8\u30f3\u30b8\u30f3\u3060\u3051\u3060\u3068\u4eee\u5b9a\u3057\u3066\u3001\u5404\u69cb\u6210\u90e8\u5206\u306b\u53d6\u5f97\u539f\u4fa11,500\u3092\u914d\u5206\u3059\u308b\u3093\u3060\u3002\u300d<\/p>\n<p>\u300c\u306f\u3044\u3002\u300d<\/p>\n<p>\u300c\u305d\u3057\u3066\u3001\u5404\u91cd\u8981\u306a\u69cb\u6210\u90e8\u5206\u3054\u3068\u306e\u8010\u7528\u5e74\u6570\u306b\u3088\u308a\u305d\u308c\u305e\u308c\u306e\u6e1b\u4fa1\u511f\u5374\u8cbb\u3092\u8a08\u7b97\u3057\u3066\u3044\u304f\u3093\u3060\u3002\u7c21\u4fbf\u7684\u306b\u6b8b\u5b58\u4fa1\u984d\uff10\uff64\u511f\u5374\u65b9\u6cd5\u306f\u5b9a\u984d\u6cd5\u3067\u8a08\u7b97\u3057\u3066\u307f\u308b\u305e\u3002\u3053\u306e\u4f8b\u3060\u3068\u3001\u6a5f\u4f53\u3001\u30a8\u30f3\u30b8\u30f3\u306f\u305d\u308c\u305e\u308c100\u306e\u6e1b\u4fa1\u511f\u5374\u8cbb\u304c\u8a08\u4e0a\u3055\u308c\u308b\u3053\u3068\u306b\u306a\u308b\u3002\u300d<\/p>\n<p>\u300c\u306a\u308b\u307b\u3069\u3002\u5177\u4f53\u4f8b\u3092\u898b\u306a\u304c\u3089\u306e\u65b9\u304c\u5206\u304b\u308a\u3084\u3059\u3044\u3067\u3059\u306d\u3002\u300d<\/p>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/08\/story_ifrs8-6.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-104328\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/08\/story_ifrs8-6.png\" alt=\"\" width=\"879\" height=\"464\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/08\/story_ifrs8-6.png 879w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/08\/story_ifrs8-6-300x158.png 300w\" sizes=\"(max-width: 879px) 100vw, 879px\" \/><\/a><\/p>\n<h4><strong><span style=\"color: #b22222;\">\u25c6<\/span>\u9805\u76ee\uff12\uff1a\u6b8b\u5b58\u4fa1\u984d<\/strong><\/h4>\n<p>\u300c\u6b21\u306f\u6b8b\u5b58\u4fa1\u984d\uff08residual value\uff09\u3060\u306a\u3002\u6b8b\u5b58\u4fa1\u984d\u306e\u5b9a\u7fa9\u306f\u3082\u3046\u5927\u4e08\u592b\u3060\u3068\u601d\u3046\u304c\u3001\u4e00\u5fdc\u78ba\u8a8d\u3057\u3066\u304a\u3053\u3046\u304b\u3002\u300d<\/p>\n<p>\u300c\u306f\u3044\u3001\u304a\u9858\u3044\u3057\u307e\u3059\u3002\u300d<br \/>\n\u300c\u6b8b\u5b58\u4fa1\u984d\u3068\u306f\u3001\u8cc7\u7523\u306e\u8010\u7528\u5e74\u6570\u304c\u5230\u6765\u3057\u3001\u4f01\u696d\u304c\u5f53\u8a72\u8cc7\u7523\u3092\u51e6\u5206\u3059\u308b\u3053\u3068\u306b\u3088\u308a\u73fe\u6642\u70b9\u3067\u5f97\u308b\u3067\u3042\u308d\u3046\u898b\u7a4d\u91d1\u984d\u306e\u3053\u3068\u3060\u3002\u307e\u3041\u3001\u901a\u5e38\u306f\u91d1\u984d\u7684\u306a\u91cd\u8981\u6027\u304c\u4f4e\u3044\u5834\u5408\u304c\u591a\u3044\u306a\u3002\u300d<\/p>\n<p>\u300c\u305f\u3057\u304b\u306b\u3001\u305d\u3046\u3067\u3059\u306d\u3002\u300d<\/p>\n<p>\u300c\u3053\u3053\u306f\u3001\u3053\u3093\u306a\u6240\u3060\u306a\u3002\u6b21\u306f\u8010\u7528\u5e74\u6570\u3060\u3002\u300d<\/p>\n<h4><strong><span style=\"color: #b22222;\">\u25c6<\/span>\u9805\u76ee\uff13\uff1a\u8010\u7528\u5e74\u6570<\/strong><\/h4>\n<p style=\"margin-bottom: 3px;\">\u300cIFRS\u3067\u306f\u3001\u8010\u7528\u5e74\u6570\uff08useful life\uff09\u306f\u6b21\u306e\u3044\u305a\u308c\u304b\u3092\u8a00\u3046\u3002<\/p>\n<ul>\n<li>\u8cc7\u7523\u304c\u4f01\u696d\u306b\u3088\u3063\u3066\u5c65\u884c\u53ef\u80fd\u3067\u3042\u308b\u3068\u4e88\u60f3\u3055\u308c\u308b\u671f\u9593<\/li>\n<li>\u4f01\u696d\u304c\u5f53\u8a72\u8cc7\u7523\u304b\u3089\u5f97\u3089\u308c\u308b\u3068\u4e88\u60f3\u3055\u308c\u308b\u751f\u7523\u9ad8\u307e\u305f\u306f\u3053\u308c\u306b\u985e\u4f3c\u3059\u308b\u5358\u4f4d\u6570\u300d<\/li>\n<\/ul>\n<p>\u300c\uff11\u3064\u76ee\u306e\u6587\u7ae0\u306b\u3042\u308b\u3001\u300e\u5c65\u884c\u53ef\u80fd\u300f\u3068\u3044\u3046\u306e\u306f\u3001\u4f7f\u7528\u3067\u304d\u308b\u3063\u3066\u3053\u3068\u3067\u3059\u3088\u306d\uff1f\u300d<\/p>\n<p>\u300c\u305d\u3046\u3060\u3002\u5e73\u305f\u304f\u8a00\u3063\u3066\u3057\u307e\u3046\u3068\u3001\u8cc7\u7523\u3092\u4f7f\u7528\u3067\u304d\u308b\u3068\u8003\u3048\u3089\u308c\u308b\u671f\u9593\u3063\u3066\u3053\u3068\u3060\u306a\u3002\u300d<\/p>\n<p>\u300c\u306a\u308b\u307b\u3069\u3002\u300d<br \/>\n\u3068\u685c\u4e95\u306f\u7d0d\u5f97\u3057\u3066\u30b3\u30af\u30f3\u3068\u9837\u3044\u305f\u3002<\/p>\n<p>\u300c\uff12\u3064\u76ee\u306f\u751f\u7523\u9ad8\u6bd4\u4f8b\u6cd5\u3092\u63a1\u7528\u3057\u305f\u5834\u5408\u306e\u8010\u7528\u5e74\u6570\u3060\u306a\u3002\u300d<\/p>\n<p>\u300c\u306f\u3044\u3002\u3053\u3053\u306f\u65e5\u672c\u57fa\u6e96\u3068\u5909\u308f\u3089\u306a\u3044\u3067\u3059\u306d\u3002\u300d<\/p>\n<h4><strong><span style=\"color: #b22222;\">\u25c6<\/span>\u9805\u76ee\uff14\uff1a\u6e1b\u4fa1\u511f\u5374\u65b9\u6cd5<\/strong><\/h4>\n<p>\u300c\u3055\u3066\u3001\uff14\u3064\u76ee\u306e\u9805\u76ee\u3001\u6e1b\u4fa1\u511f\u5374\u65b9\u6cd5\uff08depreciation method\uff09\u306b\u3064\u3044\u3066\u3060\u3002\u300d<\/p>\n<p>\u300c\u6e1b\u4fa1\u511f\u5374\u65b9\u6cd5\u3068\u3044\u3046\u3068\u3001\u5b9a\u984d\u6cd5\u3084\u5b9a\u7387\u6cd5\u3001\u751f\u7523\u9ad8\u6bd4\u4f8b\u6cd5\u306e\u3053\u3068\u3067\u3059\u304b\uff1f\u300d<\/p>\n<p>\u300c\u305d\u3046\u3060\u3002\u82f1\u8a9e\u3067\u306f\u3001\u305d\u308c\u305e\u308c\u201cstraight-line method\u201d\u3001\u201cdiminishing balance method \u201d\u3001\u201cunits of production method\u201d\u3068\u8a00\u3046\u3002\u300d<\/p>\n<p>\u300c\u3078\u3047\u3002\u82f1\u8a9e\u3060\u3068\u305d\u3093\u306a\u3075\u3046\u306b\u8a00\u3046\u3093\u3067\u3059\u306d\u3002\u300d<br \/>\n\u5b9a\u7387\u6cd5\u306e\u82f1\u8a9e\u8868\u8a18\u306f\u3059\u3050\u5fd8\u308c\u305d\u3046\u3060\u306a\u3001\u3068\u685c\u4e95\u306f\u79d8\u304b\u306b\u601d\u3063\u305f\u3002<\/p>\n<p>\u300c\u305d\u3057\u3066\u3001\u3053\u3053\u306f\u91cd\u8981\u3060\u305e\u3002IFRS\u3067\u306f\u3001\u4f7f\u7528\u3055\u308c\u308b\u511f\u5374\u65b9\u6cd5\u306f\u8cc7\u7523\u306e<strong>\u5c06\u6765\u306e\u7d4c\u6e08\u7684\u4fbf\u76ca\u3092\u4f01\u696d\u304c\u6d88\u8cbb\u3059\u308b\u3068\u4e88\u6e2c\u3055\u308c\u308b\u30d1\u30bf\u30fc\u30f3\u3092\u53cd\u6620\u3059\u308b\u3082\u306e\u3092\u9069\u7528\u3059\u308b<\/strong>\u5fc5\u8981\u304c\u3042\u308b\u3093\u3060\u3002\u300d<\/p>\n<p>\u300c\u3078\u3047\u3002\u65e5\u672c\u57fa\u6e96\u306b\u306f\u305d\u3046\u3044\u3063\u305f\u898f\u5b9a\u306f\u306a\u3044\u3067\u3059\u3088\u306d\u3002\u300d<\/p>\n<p>\u300c\u3042\u3042\u3002\u300d\u3068\u3001\u85e4\u539f\u306f\u9837\u3044\u305f\u3002<\/p>\n<h4><strong><span style=\"color: #b22222;\">\u25c6<\/span>\u6bce\u671f\u898b\u76f4\u3057\u304c\u5fc5\u8981\u3068\u306a\u308b\u6b8b\u5b58\u4fa1\u984d\u30fb\u8010\u7528\u5e74\u6570\u30fb\u6e1b\u4fa1\u511f\u5374\u65b9\u6cd5<\/strong><\/h4>\n<p>\u300c\uff14\u3064\u306e\u9805\u76ee\u3092\u898b\u3066\u304d\u305f\u304c\u3001\u69cb\u6210\u5358\u4f4d\u3092\u9664\u304f\u3001\u6b8b\u5b58\u4fa1\u984d\u3001\u8010\u7528\u5e74\u6570\u3001\u6e1b\u4fa1\u511f\u5374\u65b9\u6cd5\u306e\uff13\u3064\u306b\u3064\u3044\u3066\u306fIFRS\u3067\u306f\u4f1a\u8a08\u4e0a\u306e\u898b\u7a4d\u308a\u306b\u8a72\u5f53\u3059\u308b\u3093\u3060\u3002\u305d\u3057\u3066\u3001\u5c11\u306a\u304f\u3068\u3082\u5404\u4e8b\u696d\u5e74\u5ea6\u672b\u306b\u898b\u76f4\u3057\u3092\u884c\u308f\u306a\u3051\u308c\u3070\u306a\u3089\u3044\u3002\u3053\u308c\u3082\u65e5\u672c\u57fa\u6e96\u306b\u306f\u306a\u3044\u898f\u5b9a\u3060\u306a\u3002\u300d<\/p>\n<p>\u300c\u3048\uff01\u6bce\u671f\u672b\u306b\u898b\u76f4\u3057\u3067\u3059\u304b\uff1f\u3046\u308f\u3041\u3001\u5927\u5909\u305d\u3046\u3067\u3059\u306d\u30fb\u30fb\u30fb\u300d<\/p>\n<p>\u300c\u305d\u3046\u3060\u306a\u3002\u307e\u305a\u306f\u3069\u3046\u3084\u3063\u3066\u898b\u76f4\u3057\u3092\u5b9f\u65bd\u3059\u308b\u306e\u304b\u3001\u3068\u3044\u3046\u65b9\u6cd5\u304b\u3089\u6c7a\u3081\u3066\u3044\u304f\u5fc5\u8981\u304c\u3042\u308b\u304b\u3089\u306a\u3002\u300d<\/p>\n<p>\u3053\u3053\u3067\u3001\u85e4\u539f\u306f\u305f\u3081\u606f\u3092\u3064\u3044\u305f\u3002<br \/>\n\u300c\u307e\u3041\u3001\u57fa\u6e96\u306b\u5b9a\u3081\u3089\u308c\u3066\u3044\u308b\u4ee5\u4e0a\u3001\u7c9b\u3005\u3068\u3084\u308b\u3057\u304b\u306a\u3044\u306a\u3002\u300d<\/p>\n<p>\u300c\u306f\u3044\u3002\u305d\u3046\u3067\u3059\u306d\u3002\u300d<\/p>\n<p>\u85e4\u539f\u306f\u518d\u3073\u53e3\u3092\u958b\u3044\u305f\u3002<br \/>\n\u300c\u3061\u306a\u307f\u306b\u4e0a\u8a18\u306e\uff13\u9805\u76ee\u3092\u518d\u691c\u8a0e\u3057\u305f\u7d50\u679c\u3001\u3053\u308c\u3089\u306e\u898b\u7a4d\u308a\u306b\u91cd\u8981\u306a\u5909\u66f4\u304c\u3042\u3063\u305f\u5834\u5408\u306f\u3001\u6e1b\u4fa1\u511f\u5374\u8cbb\u306e\u4fee\u6b63\u306f\u5c06\u6765\u306b\u5411\u3051\u3066\u884c\u308f\u308c\u308b\u3053\u3068\u306b\u306a\u308b\u3002\u300d<\/p>\n<p>\u300c\u3042\u3001\u305d\u3063\u304b\u3002\u898b\u7a4d\u308a\u306e\u4fee\u6b63\u3060\u304b\u3089\u3001\u904e\u5e74\u5ea6\u9061\u53ca\u4fee\u6b63\u306f\u3057\u306a\u304f\u3066\u3082\u3044\u3044\u3093\u3067\u3059\u306d\u3002\u300d<\/p>\n<p>\u300c\u305d\u3046\u3044\u3046\u3053\u3068\u3060\u3002\u300d<br \/>\n\u85e4\u539f\u306f\u685c\u4e95\u306b\u5411\u304b\u3063\u3066\u30cb\u30e4\u30ea\u3068\u7b11\u3063\u305f\u3002<\/p>\n<h4><strong><span style=\"color: #b22222;\">\u25c6<\/span> IFRS\u5c0e\u5165\u6642\u306e\u8ad6\u70b9\u2015\u6709\u5f62\u56fa\u5b9a\u8cc7\u7523\u306e\u6e1b\u4fa1\u511f\u5374<\/strong><\/h4>\n<p>\u300c\u6e1b\u4fa1\u511f\u5374\u306e\u898f\u5b9a\u306b\u3064\u3044\u3066\u306f\u4ee5\u4e0a\u3067\u3059\u304b\uff1f\u300d<\/p>\n<p>\u300c\u3042\u3042\u3001\u305d\u3046\u3060\u3002\u300d<\/p>\n<p>\u300c\u3067\u3082\u3001\u5148\u8f29\u306f\u3053\u3053\u304c\u91cd\u8981\u3060\u3063\u3066\u8a00\u3063\u3066\u3044\u307e\u3057\u305f\u3088\u306d\uff1f\u300d<\/p>\n<p>\u300c\u304a\u304a\u3002\u300d<\/p>\n<p>\u685c\u4e95\u306f\u9996\u3092\u637b\u3063\u305f\u3002<br \/>\n\u300c\u3067\u3082\u3001\u898b\u305f\u611f\u3058\u3067\u306f\u65e5\u672c\u57fa\u6e96\u3068\u305d\u3046\u5909\u308f\u3089\u306a\u3044\u3088\u3046\u306a\u6c17\u304c\u30fb\u30fb\u30fb\u3002\u3042\u3001\u6e2c\u5b9a\u5358\u4f4d\u306e\u6240\u3067\u3059\u304b\uff1f\u65e5\u672c\u57fa\u6e96\u306b\u306f\u306a\u3044\u9805\u76ee\u3067\u3059\u3088\u306d\u3002\u300d<\/p>\n<p>\u300c\u3082\u3061\u308d\u3093\u3001\u305d\u308c\u3092\u691c\u8a0e\u3059\u308b\u5fc5\u8981\u306f\u3042\u308b\u3093\u3060\u304c\u3001\u4ffa\u304c\u8a00\u3063\u305f\u306e\u306f\u305d\u3053\u3058\u3083\u306a\u3044\u3093\u3060\u3002\u300d<br \/>\n\u85e4\u539f\u306f\u30d2\u30f3\u30c8\u3092\u51fa\u3059\u3053\u3068\u306b\u3057\u305f\u3002<\/p>\n<p>\u300c\u4eca\u3001\u30a6\u30c1\u306e\u4f1a\u793e\u3067\u306f\u6b8b\u5b58\u4fa1\u984d\u3084\u8010\u7528\u5e74\u6570\u3001\u6e1b\u4fa1\u511f\u5374\u65b9\u6cd5\u306f\u3069\u3046\u3084\u3063\u3066\u6c7a\u5b9a\u3057\u3066\u3044\u308b\uff1f\u300d<\/p>\n<p>\u300c\u3069\u3046\u3084\u3063\u3066\u3063\u3066\u3001\u7a0e\u6cd5\u306e\u898f\u5b9a\u306b\u5f93\u3063\u3066\u304d\u3061\u3093\u3068\u51e6\u7406\u3057\u3066\u3044\u307e\u3059\u3088\uff1f\u300d<\/p>\n<p>\u300c\u305d\u3053\u306a\u3093\u3060\u3088\u3002\u7a0e\u52d9\u57fa\u6e96\u3067\u51e6\u7406\u3057\u3066\u3044\u308b\u65b9\u6cd5\u304c\u3001IFRS\u3067\u306f\u305d\u306e\u307e\u307e\u8a8d\u3081\u3089\u308c\u306a\u3044\u304b\u3089\u306a\u3093\u3060\u3002\u300d<\/p>\n<p>\u300c\u3048\u3001\u305d\u3046\u306a\u3093\u3067\u3059\u304b\uff1f\u300d<br \/>\n\u685c\u4e95\u306f\u9a5a\u3044\u305f\u3002<\/p>\n<p>\u300c\u3082\u3061\u308d\u3093\u3001\u4eca\u306e\u6b8b\u5b58\u4fa1\u984d\u3001\u8010\u7528\u5e74\u6570\u53ca\u3073\u511f\u5374\u65b9\u6cd5\u304c\u7d4c\u6e08\u7684\u5b9f\u614b\u3092\u9069\u5207\u306b\u53cd\u6620\u3057\u3066\u3044\u308b\u3068\u8aac\u660e\u3067\u304d\u308c\u3070\u3001\u305d\u306e\u307e\u307e\u63a1\u7528\u3059\u308b\u3053\u3068\u306f\u53ef\u80fd\u3060\u3002\u300d<\/p>\n<p>\u300c\u3058\u3083\u3001\u7d4c\u6e08\u7684\u5b9f\u614b\u304c\u3069\u3046\u306a\u306e\u304b\u3092\u8abf\u3079\u308b\u5fc5\u8981\u304c\u3042\u308b\u3093\u3067\u3059\u306d\u3002\u300d<\/p>\n<p>\u300c\u305d\u306e\u901a\u308a\u3002\u5b9f\u969b\u306b\u306f\u8010\u7528\u5e74\u6570\u3068\u6e1b\u4fa1\u511f\u5374\u65b9\u6cd5\u306e\uff12\u3064\u306b\u3064\u3044\u3066\u8abf\u67fb\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3002\u300d<\/p>\n<p>\u300c\u3042\u308c\uff1f\u6b8b\u5b58\u4fa1\u984d\u306f\u8abf\u3079\u306a\u304f\u3066\u3044\u3044\u3093\u3067\u3059\u304b\uff1f\u300d<\/p>\n<p>\u300c\u6b8b\u5b58\u4fa1\u984d\u306b\u3064\u3044\u3066\u306f\u3001\u91d1\u984d\u7684\u306a\u91cd\u8981\u6027\u304c\u306a\u3044\u305f\u3081\u73fe\u72b6\u306e\u307e\u307e\u306e\u6b8b\u5b58\u4fa1\u984d\u3092\u7528\u3044\u308b\u3053\u3068\u304c\u8a8d\u3081\u3089\u308c\u308b\u3068\u8003\u3048\u3089\u308c\u3066\u3044\u308b\u3093\u3060\u3002\u300d<\/p>\n<p>\u300c\u306a\u308b\u307b\u3069\u3002\u91cd\u8981\u6027\u306e\u89b3\u70b9\u3067\u3059\u306d\u3002\u300d<br \/>\n\u685c\u4e95\u306f\u7d0d\u5f97\u3057\u305f\u3002<\/p>\n<p>\u300c\u3064\u307e\u308a\u3001\u4eca\u63a1\u7528\u3057\u3066\u3044\u308b\u8010\u7528\u5e74\u6570\u304c<strong>\u300e\u4f01\u696d\u306b\u3068\u3063\u3066\u305d\u306e\u8cc7\u7523\u304c\u5229\u7528\u53ef\u80fd\u3067\u3042\u308b\u3068\u4e88\u60f3\u3055\u308c\u308b\u671f\u9593\u300f<\/strong>\u304b\u3001\u4eca\u63a1\u7528\u3057\u3066\u3044\u308b\u6e1b\u4fa1\u511f\u5374\u65b9\u6cd5\u304cIFRS\u306e\u6c42\u3081\u3066\u3044\u308b<strong>\u300e\u5c06\u6765\u306e\u7d4c\u6e08\u7684\u4fbf\u76ca\u304c\u4f01\u696d\u306b\u3088\u3063\u3066\u6d88\u8cbb\u3055\u308c\u308b\u3068\u4e88\u6e2c\u3055\u308c\u308b\u30d1\u30bf\u30fc\u30f3\u3092\u6700\u3082\u53cd\u6620\u3059\u308b\u65b9\u6cd5\u300f<\/strong>\u3068\u306a\u3063\u3066\u3044\u308b\u306e\u304b\u3001\u3068\u3044\u3046\u70b9\u3092\u691c\u8a0e\u3057\u3066\u3001\u9069\u5207\u306a\u8010\u7528\u5e74\u6570\u3068\u6e1b\u4fa1\u511f\u5374\u65b9\u6cd5\u3092\u5224\u65ad\u3059\u308b\u3053\u3068\u306b\u306a\u308b\u3093\u3060\u3002\u300d<\/p>\n<p>\u300c\u3078\u3047\u3002\u3067\u306f\u3001\u4eca\u65e5\u306e\u30df\u30fc\u30c6\u30a3\u30f3\u30b0\u3067\u306f\u3053\u306e\u3053\u3068\u3092\u8a71\u3057\u5408\u3063\u3066\u3044\u305f\u3093\u3067\u3059\u306d\u3002\u300d<\/p>\n<p>\u300c\u3042\u3042\u3002\u307e\u3060\u691c\u8a0e\u65b9\u6cd5\u3092\u6c7a\u3081\u308b\u6bb5\u968e\u3060\u304c\u306a\u3002\u300d<br \/>\n\u3068\u3001\u85e4\u539f\u306f\u82e6\u7b11\u3044\u3057\u305f\u3002<\/p>\n<p>\u300c\u305d\u308c\u3068\u3002\u3053\u306e\u8ad6\u70b9\u306b\u3064\u3044\u3066\u3001\u4ed6\u306eIFRS\u4efb\u610f\u9069\u7528\u4f1a\u793e\u304c\u3069\u3046\u5224\u65ad\u3057\u305f\u306e\u304b\u300e<a title=\"\u7d4c\u56e3\u9023\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.keidanren.or.jp\/policy\/ifrs_jirei.html\" target=\"_blank\">IFRS\u4efb\u610f\u9069\u7528\u306b\u95a2\u3059\u308b\u5b9f\u52d9\u5bfe\u5fdc\u53c2\u8003\u4e8b\u4f8b<\/a>\u300f\u306b\u8f09\u3063\u3066\u3044\u308b\u304b\u3089\u3001\u3061\u3083\u3093\u3068\u8aad\u3093\u3067\u304a\u3051\u3088\u3002\u4eca\u65e5\u306e\u5bbf\u984c\u3060\u3002\u300d<\/p>\n<p>\u300c\u306f\u3044\u3002\u5206\u304b\u308a\u307e\u3057\u305f\u3002\u300d<br \/>\n\u685c\u4e95\u306f\u5fd8\u308c\u306a\u3044\u3088\u3046\u306b\u30ce\u30fc\u30c8\u306b\u5bbf\u984c\u5185\u5bb9\u3092\u30e1\u30e2\u3057\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>\u8a8d\u8b58\u306e\u4e2d\u6b62<\/strong><\/h4>\n<p>\u300c\u3053\u308c\u3067\u30e4\u30de\u306f\u8d85\u3048\u305f\u304b\u3089\u3001\u3042\u3068\u306f\u307b\u3068\u3093\u3069\u78ba\u8a8d\u4e8b\u9805\u3068\u3044\u3063\u305f\u3068\u3053\u308d\u304b\u306a\u3002\u300d<br \/>\n\u85e4\u539f\u306f\u8868\u60c5\u3092\u7de9\u3081\u305f\u3002<\/p>\n<p>\u300c\u3048\u3001\u307b\u3093\u3068\u3067\u3059\u304b\uff1f\u300d<br \/>\n\u685c\u4e95\u306f\u305d\u308c\u3092\u805e\u3044\u3066\u3001\u30c6\u30f3\u30b7\u30e7\u30f3\u304c\u4e0a\u304c\u3063\u305f\u3002<\/p>\n<p>\u300c\u7d9a\u3044\u3066\u306f\u3001\u8a8d\u8b58\u306e\u4e2d\u6b62\uff08derecognition\uff09\u3060\u3002\u6709\u5f62\u56fa\u5b9a\u8cc7\u7523\u306f\u3001\u8cc7\u7523\u3092\u51e6\u5206\u3057\u305f\u6642\u304b\u3001\u305d\u306e\u4f7f\u7528\u307e\u305f\u306f\u51e6\u5206\u304b\u3089\u306e\u5c06\u6765\u306e\u7d4c\u6e08\u7684\u4fbf\u76ca\u304c\u4f55\u3089\u671f\u5f85\u3055\u308c\u306a\u304f\u306a\u3063\u305f\u6642\u306e\u3069\u3061\u3089\u304b\u306e\u6642\u70b9\u3067\u305d\u306e\u8a8d\u8b58\u3092\u4e2d\u6b62\u3059\u308b\u3053\u3068\u306b\u306a\u308b\u3002\u300d<\/p>\n<p>\u300c\u3064\u307e\u308a\u3001\u65e5\u672c\u57fa\u6e96\u3067\u306e\u8a8d\u8b58\u306e\u4e2d\u6b62\u306e\u30bf\u30a4\u30df\u30f3\u30b0\u3068\u540c\u3058\u3068\u8003\u3048\u3066\u3082\u5927\u4e08\u592b\u3063\u3066\u3053\u3068\u3067\u3059\u304b\uff1f\u300d<\/p>\n<p>\u300c\u305d\u3046\u3044\u3046\u3053\u3068\u3060\u3002\u3053\u3053\u306f\u7279\u306b\u65b0\u3057\u304f\u8aac\u660e\u3059\u308b\u3053\u3068\u306f\u306a\u3044\u3060\u308d\u3046\u3002\u300d<\/p>\n<p>\u300c\u306f\u3044\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>\u958b\u793a<\/strong><\/h4>\n<p>\u300c\u6700\u5f8c\u306e\u958b\u793a\u306b\u3064\u3044\u3066\u3060\u304c\u3001\u65e5\u672c\u57fa\u6e96\u4ee5\u4e0a\u306b\u8a18\u8f09\u3059\u308b\u3053\u3068\u304c\u5897\u3048\u308b\u3068\u3044\u3046\u3053\u3068\u306f\u8a00\u308f\u305a\u3082\u304c\u306a\u3060\u306a\u3002\u300d<\/p>\n<p>\u300c\u306f\u3044\u3002\u300d<\/p>\n<p>\u300c\u307e\u305a\u306f\u3001\u958b\u793a\u8981\u6c42\u3055\u308c\u3066\u3044\u308b\u4e8b\u9805\u3092\u4e00\u89a7\u3067\u898b\u3066\u307f\u3088\u3046\u3002\u3061\u3087\u3046\u3069\u307e\u3068\u3081\u305f\u3082\u306e\u304c\u3042\u308b\u3093\u3060\u3002\u300d<br \/>\n\u85e4\u539f\u306f\u30d5\u30a1\u30a4\u30eb\u304b\u3089\u3055\u3089\u306b\u4e00\u679a\u3001\u7d19\u3092\u629c\u304d\u51fa\u3057\u3066\u685c\u4e95\u306b\u6e21\u3057\u305f\u3002<\/p>\n<p style=\"margin-bottom: 3px;\"><strong>\u3010\u6709\u5f62\u56fa\u5b9a\u8cc7\u7523\u3000\u958b\u793a\u4e8b\u9805\u4e00\u89a7\u3011<\/strong><\/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:#0000CD;\">\n\t\t<p style=\"margin-bottom: 3px;\">\u3007\u3000\u6709\u5f62\u56fa\u5b9a\u8cc7\u7523\u306e\u7a2e\u985e\u3054\u3068\u306b\u6b21\u306e\u4e8b\u9805\u3092\u958b\u793a<\/p>\n<ul>\n<li>\u5e33\u7c3f\u4fa1\u984d\u3092\u6c7a\u5b9a\u3059\u308b\u305f\u3081\u306b\u7528\u3044\u305f\u6e2c\u5b9a\u57fa\u790e<\/li>\n<li>\u6e1b\u4fa1\u511f\u5374\u65b9\u6cd5\u3001\u8010\u7528\u5e74\u6570\u307e\u305f\u306f\u6e1b\u4fa1\u511f\u5374\u7387<\/li>\n<li>\u671f\u9996\u53ca\u3073\u671f\u672b\u306e\u5e33\u7c3f\u4fa1\u683c\u53ca\u3073\u6e1b\u4fa1\u511f\u5374\u7d2f\u8a08\u984d\uff08\u6e1b\u640d\u640d\u5931\u7d2f\u8a08\u984d\u3092\u542b\u3080\uff09<\/li>\n<li>\u671f\u9996\u53ca\u3073\u671f\u672b\u306e\u5e33\u7c3f\u4fa1\u984d\u306e\u8abf\u6574\u8868<\/li>\n<\/ul>\n<p style=\"margin-bottom: 3px;\">\u3007\u3000\u3055\u3089\u306b\u4ee5\u4e0b\u306e\u4e8b\u9805\u3092\u958b\u793a<\/p>\n<ul>\n<li>\u6240\u6709\u6a29\u306b\u5bfe\u3059\u308b\u5236\u9650\u53ca\u3073\u8ca0\u50b5\u306e\u62c5\u4fdd\u306b\u4f9b\u3057\u305f\u6709\u5f62\u56fa\u5b9a\u8cc7\u7523\u306e\u5b58\u5728\u53ca\u3073\u91d1\u984d<\/li>\n<li>\u5efa\u8a2d\u4e2d\u306e\u6709\u5f62\u56fa\u5b9a\u8cc7\u7523\u9805\u76ee\u306e\u5e33\u7c3f\u4fa1\u984d\u306b\u542b\u3081\u3066\u8a8d\u8b58\u3057\u305f\u652f\u51fa\u984d<\/li>\n<li>\u6709\u5f62\u56fa\u5b9a\u8cc7\u7523\u306e\u53d6\u5f97\u306b\u95a2\u3059\u308b\u5951\u7d04\u4e0a\u306e\u30b3\u30df\u30c3\u30c8\u30e1\u30f3\u30c8<\/li>\n<li>\u5305\u62ec\u5229\u76ca\u8a08\u7b97\u66f8\u306b\u5225\u500b\u306b\u958b\u793a\u3057\u3066\u3044\u306a\u3044\u5834\u5408\u306b\u306f\u3001\u6e1b\u640d\u3001\u6ec5\u5931\u307e\u305f\u306f\u653e\u68c4\u3057\u305f\u6709\u5f62\u56fa\u5b9a\u8cc7\u7523\u9805\u76ee\u306b\u3064\u3044\u3066\u7d14\u640d\u76ca\u306b\u542b\u3081\u305f\u7b2c\u4e09\u8005\u304b\u3089\u306e\u88dc\u586b\u984d<\/li>\n<\/ul>\n<p style=\"margin-bottom: 3px;\">\u3007\u3000\u8cc7\u7523\u304c\u518d\u8a55\u4fa1\u4fa1\u984d\u3067\u8a08\u4e0a\u3057\u3066\u3044\u308b\u5834\u5408\u306b\u306f\u3001\u6b21\u306e\u4e8b\u9805\u3092\u958b\u793a<\/p>\n<ul>\n<li>IFRS\u7b2c13\u53f7\u3067\u8981\u6c42\u3057\u3066\u3044\u308b\u516c\u6b63\u4fa1\u5024\u306b\u95a2\u3059\u308b\u958b\u793a\u4e8b\u9805<\/li>\n<li>\u518d\u8a55\u4fa1\u306e\u5b9f\u65bd\u65e5<\/li>\n<li>\u72ec\u7acb\u3057\u305f\u9451\u5b9a\u4eba\u306e\u95a2\u4e0e\u306e\u6709\u7121<\/li>\n<li>\u5f53\u8a72\u8cc7\u7523\u3092\u539f\u4fa1\u30e2\u30c7\u30eb\u3067\u8a08\u4e0a\u3057\u305f\u5834\u5408\u306e\u5e33\u7c3f\u4fa1\u984d<\/li>\n<li>\u518d\u8a55\u4fa1\u4f59\u5270\u91d1<\/li>\n<\/ul>\n<\/div>\n<p>\u300c\u3053\u3046\u3084\u3063\u3066\u898b\u308b\u3068\u3001\u958b\u793a\u3059\u308b\u3053\u3068\u304c\u591a\u3044\u3067\u3059\u306d\u3002\u300d<br \/>\n\u685c\u4e95\u306f\u4e00\u89a7\u8868\u3092\u773a\u3081\u306a\u304c\u3089\u305f\u3081\u606f\u3092\u3064\u3044\u305f\u3002<\/p>\n<p>\u300c\u305d\u3046\u3060\u306a\u3002\u307e\u305a\u3001IFRS\u3067\u306f\u3001\u5e33\u7c3f\u4fa1\u984d\u3092\u6c7a\u5b9a\u3059\u308b\u305f\u3081\u306b\u7528\u3044\u305f\u6e2c\u5b9a\u57fa\u790e\u3092\u958b\u793a\u3059\u308b\u3053\u3068\u306b\u306a\u308b\u3002\u307e\u305f\u3001\u65e5\u672c\u57fa\u6e96\u3067\u306f\u5358\u4f53\u306e\u307b\u3046\u3067\u5897\u6e1b\u660e\u7d30\u8868\u3092\u51fa\u3057\u3066\u3044\u305f\u304c\u3001\u9023\u7d50\u30d9\u30fc\u30b9\u3067\u660e\u7d30\u8868\u3088\u308a\u3055\u3089\u306b\u8a73\u3057\u3044\u300e\u8abf\u6574\u8868\u300f\u3092\u51fa\u3059\u3053\u3068\u306b\u306a\u308b\u3002\u307b\u304b\u306b\u3082\u65e5\u672c\u57fa\u6e96\u3067\u306f\u306a\u304b\u3063\u305f\u958b\u793a\u9805\u76ee\u304c\u3044\u304f\u3064\u304b\u3042\u308b\u306a\u3002\u300d<\/p>\n<p>\u300c\u306f\u3044\uff65\uff65\uff65\u300d<\/p>\n<p>\u300c\u3082\u3061\u308d\u3093\u3001\u3059\u3079\u3066\u306e\u4e8b\u9805\u3092\u958b\u793a\u3059\u308b\u308f\u3051\u3058\u3083\u306a\u3044\u3057\u3001\u4e2d\u306b\u306f\u65e5\u672c\u57fa\u6e96\u3067\u65e2\u306b\u958b\u793a\u3057\u3066\u3044\u308b\u3082\u306e\u3082\u3042\u308b\u305e\u3002\u300d<br \/>\n\u305d\u3046\u8a00\u3046\u3068\u3001\u85e4\u539f\u306f\u65e5\u672c\u57fa\u6e96\u3067\u3082\u6ce8\u8a18\u3059\u308b\u9805\u76ee\u3092\u6307\u3055\u3057\u305f\u3002<\/p>\n<p>\u300c\u3042\u3001\u672c\u5f53\u3060\u3002\u78ba\u304b\u306b\u6e1b\u4fa1\u511f\u5374\u65b9\u6cd5\u3084\u8010\u7528\u5e74\u6570\u3068\u3044\u3063\u305f\u9805\u76ee\u3084\u3001\u62c5\u4fdd\u63d0\u4f9b\u8cc7\u7523\u306f\u65e5\u672c\u57fa\u6e96\u3067\u3082\u6ce8\u8a18\u3057\u3066\u3044\u307e\u3059\u306d\u3002<strong>\u300e\u5efa\u8a2d\u4e2d\u306e\u6709\u5f62\u56fa\u5b9a\u8cc7\u7523\u9805\u76ee\u306e\u5e33\u7c3f\u4fa1\u984d\u306b\u542b\u3081\u3066\u8a8d\u8b58\u3057\u305f\u652f\u51fa\u984d\u300f\u3068\u3044\u3046\u306e\u306f\u3001\u5efa\u8a2d\u4eee\u52d8\u5b9a\u306e\u3053\u3068\u3067\u3059\u3088\u306d\u3002\u65e5\u672c\u57fa\u6e96\u3060\u3068\u3001\u3053\u308c\u306f\u8cb8\u501f\u5bfe\u7167\u8868\u306b\u8a08\u4e0a\u3057\u3066\u3044\u308b\u60c5\u5831\u3067\u3059\u306d\u3002<\/strong>\u300d<br \/>\n\u685c\u4e95\u306f\u898b\u899a\u3048\u306e\u3042\u308b\u958b\u793a\u9805\u76ee\u3092\u898b\u3064\u3051\u3066\u3001\u307b\u3063\u3068\u3057\u305f\u3002<\/p>\n<p>\u300c\u3042\u3042\u3002\u305d\u308c\u306b\u5f53\u521d\u8a8d\u8b58\u5f8c\u306e\u6e2c\u5b9a\u306b\u518d\u8a55\u4fa1\u30e2\u30c7\u30eb\u3092\u9069\u7528\u3057\u306a\u3051\u308c\u3070\u3001\u4e0b\u306e\uff15\u9805\u76ee\u306f\u958b\u793a\u4e0d\u8981\u3060\u3057\u306a\u3002\u300d<\/p>\n<p>\u300c\u305d\u3046\u8003\u3048\u308b\u3068\u3001\u5c11\u3057\u6c17\u6301\u3061\u304c\u697d\u306b\u306a\u308a\u307e\u3057\u305f\u3002\u300d<br \/>\n\u85e4\u539f\u306f\u305d\u308c\u3092\u805e\u3044\u3066\u7b11\u3063\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>\u300c\u3088\u3057\u3001\u4eca\u56de\u306f\u3053\u3053\u307e\u3067\u306b\u3057\u3088\u3046\u3002\u300d<br \/>\n\u52c9\u5f37\u4f1a\u3092\u7d42\u3048\u305f\uff12\u4eba\u306f\u30df\u30fc\u30c6\u30a3\u30f3\u30b0\u30eb\u30fc\u30e0\u3092\u5f15\u304d\u4e0a\u3052\u308b\u3053\u3068\u306b\u3057\u305f\u3002<\/p>\n<p>\u300c\u3042\u30fc\u3001\u4eca\u65e5\u306f\u8089\u304c\u98df\u3044\u305f\u3044\u306a\u3002\u300d\u3068\u30db\u30ef\u30a4\u30c8\u30dc\u30fc\u30c9\u3092\u6d88\u3057\u306a\u304c\u3089\u3001\u6700\u8fd1\u75b2\u308c\u6c17\u5473\u306e\u85e4\u539f\u304c\u545f\u304f\u3002<\/p>\n<p>\u300c\u3048\u3063\u3002\u305d\u308c\u3001\u50d5\u3082\u4ed8\u304d\u5408\u3046\u3093\u3067\u3059\u304b\uff1f\u300d<\/p>\n<p>\u300c\u5f53\u305f\u308a\u524d\u3060\u308d\u3046\u3002\u300d\u3068\u3001\u85e4\u539f\u306f\u624b\u3092\u6b62\u3081\u3066\u3001\u685c\u4e95\u3092\u898b\u4e0b\u308d\u3059\u3002<\/p>\n<p>\u300c\u3058\u3083\u3001\u304a\u9152\u306f\u307b\u3069\u307b\u3069\u306b\u3057\u3066\u304f\u3060\u3055\u3044\u3088\u30fc\u3002\u5148\u8f29\u3001\u5f31\u3044\u3093\u3067\u3059\u304b\u3089\u3002\u300d<br \/>\n\u685c\u4e95\u306f\u3001\u4ed5\u65b9\u304c\u306a\u3044\u306a\u3001\u3068\u8ae6\u3081\u305f\u9854\u3092\u3057\u3066\u9996\u3092\u632f\u3063\u305f\u3002<\/p>\n<p>\u300c\u304a\u3001\u304a\u524d\u304c\u5f37\u3059\u304e\u308b\u3093\u3060\u3088\u3002\u3069\u308c\u3060\u3051\u98f2\u3093\u3067\u3082\u3001\u9854\u306b\u3082\u614b\u5ea6\u306b\u3082\u51fa\u306a\u3044\u3060\u308d\uff5e\u300d<br \/>\n\u82e6\u866b\u3092\u565b\u307f\u6f70\u3057\u305f\u3088\u3046\u306a\u9854\u3092\u3057\u305f\u85e4\u539f\u306b\u3001\u300c\u4e21\u89aa\u304c\u4e5d\u5dde\u51fa\u8eab\u306a\u3082\u306e\u3067\u3002\u300d\u3068\u685c\u4e95\u306f\u6f84\u307e\u3057\u3066\u7b54\u3048\u308b\u3002\u3059\u308b\u3068\u3001<\/p>\n<p>\u300c\u305d\u308c\u3092\u8a00\u3046\u306a\u3089\u3001\u4ffa\u306e\u6240\u3060\u3063\u3066\u53d4\u6bcd\u306e\u5f93\u59b9\u304c\u4e5d\u5dde\u306b\u5ac1\u3044\u3067\u3044\u308b\u305e\u3002\u300d\u3068\u85e4\u539f\u306f\u5f35\u308a\u5408\u3063\u305f\u3002<\/p>\n<p>\u300c\u305d\u308c\u3001\u3082\u3046\u4ed6\u4eba\u3067\u3059\u304b\u3089\uff65\uff65\uff65\u300d<br \/>\n\u5206\u306e\u60aa\u3044\u85e4\u539f\u306f\u685c\u4e95\u306e\u30c4\u30c3\u30b3\u30df\u3092\u30b9\u30eb\u30fc\u3057\u3066\u3001\u52e2\u3044\u3088\u304f\u5148\u306b\u90e8\u5c4b\u3092\u51fa\u305f\u3002<\/p>\n<p>\u300c\u3055\u3041\u3001\u884c\u304f\u305e\u30fc\u3002\u4eca\u591c\u306f\u8089\u3060\u3002\u713c\u8089\u3060\u3002\u30b9\u30c6\u30fc\u30ad\u3060\uff01\u300d<\/p>\n<p>\u300c\u3069\u3063\u3061\u304b\uff11\u3064\u306b\u3057\u306a\u3044\u3068\u3001\u304a\u8179\u58ca\u3057\u307e\u3059\u3088\u30fc\u300d<br \/>\n\u685c\u4e95\u306f\u305f\u3081\u606f\u3092\u5410\u304f\u3068\u3001\u96fb\u6c17\u306e\u6d88\u3048\u305f\u30df\u30fc\u30c6\u30a3\u30f3\u30b0\u30eb\u30fc\u30e0\u306e\u30c9\u30a2\u3092\u9759\u304b\u306b\u9589\u3081\u305f\u3002<\/p>\n<p>&nbsp;<\/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<h4 style=\"margin-bottom: 3px;\"><strong>\u3010\u6709\u5f62\u56fa\u5b9a\u8cc7\u7523\u306e\u5b9a\u7fa9\u30fb\u5f53\u521d\u8a8d\u8b58\u30fb\u53d6\u5f97\u539f\u4fa1\u3011<\/strong><\/h4>\n<div class=\"box_info box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#87CEEB;color:#000000;border-color:#0000CD;\">\n\t\t<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n<p style=\"margin-bottom: 3px;\"><strong>\uff3b\u5b9a\u7fa9\uff3d<\/strong><\/p>\n<p style=\"margin-bottom: 3px;\">\u4ee5\u4e0b\u306e\uff12\u3064\u306e\u8981\u4ef6\u3092\u5171\u306b\u6e80\u305f\u3059\u6709\u5f62\u306e\u8cc7\u7523<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u2460\u3000\u8ca1\u30fb\u30b5\u30fc\u30d3\u30b9\u306e\u751f\u7523\u53c8\u306f\u4f9b\u7d66\u3078\u306e\u4f7f\u7528\u3001\u5916\u90e8\u3078\u306e\u8cc3\u8cb8\u3001\u3042\u308b\u3044\u306f\u7ba1\u7406\u76ee\u7684\u306e\u305f\u3081\u306b\u4f01\u696d\u304c\u4fdd\u6709<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u2461\u3000\u4e00\u4f1a\u8a08\u671f\u9593\u3092\u8d85\u3048\u3066\u4f7f\u7528\u3055\u308c\u308b\u3068\u4e88\u60f3\u3055\u308c\u308b\u3082\u306e<\/p>\n<\/div>\n<\/div>\n<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n<p style=\"margin-bottom: 3px;\"><strong>\uff3b\u5f53\u521d\u8a8d\u8b58\uff3d<\/strong><\/p>\n<p style=\"margin-bottom: 3px;\">\u4ee5\u4e0b\u306e\uff12\u3064\u306e\u8981\u4ef6\u3092\u5171\u306b\u6e80\u305f\u3057\u305f\u6642\u306b\u8a8d\u8b58<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u2460\u3000\u5f53\u8a72\u9805\u76ee\u306b\u95a2\u9023\u3059\u308b\u5c06\u6765\u306e\u7d4c\u6e08\u7684\u4fbf\u76ca\u304c\u4f01\u696d\u306b\u6d41\u5165\u3059\u308b\u53ef\u80fd\u6027\u304c\u9ad8\u3044<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u2461\u3000\u5f53\u8a72\u9805\u76ee\u306e\u53d6\u5f97\u539f\u4fa1\u304c\u4fe1\u983c\u6027\u3092\u3082\u3063\u3066\u6e2c\u5b9a\u3067\u304d\u308b<\/p>\n<\/div>\n<\/div>\n<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n<p style=\"margin-bottom: 3px;\"><strong>\uff3b\u53d6\u5f97\u539f\u4fa1\uff3d<\/strong><\/p>\n<p>\u8cfc\u5165\u4fa1\u683c\uff0b\u76f4\u63a5\u4ed8\u968f\u8cbb\u7528\uff0b\u8cc7\u7523\u9664\u53bb\u50b5\u52d9\uff0b\u501f\u5165\u30b3\u30b9\u30c8\n<\/div>\n<\/div>\n<\/div>\n<h4 style=\"margin-bottom: 3px;\"><strong>\u3010\u53d6\u5f97\u5f8c\u306e\u6e2c\u5b9a\u30e2\u30c7\u30eb\u3011<\/strong><\/h4>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/08\/story_ifrs8-4.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-104304\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/08\/story_ifrs8-4.png\" alt=\"\u53d6\u5f97\u5f8c\u306e\u6e2c\u5b9a\u30e2\u30c7\u30eb \u539f\u4fa1\u30e2\u30c7\u30eb \uff08cost model) \u518d\u8a55\u4fa1\u30e2\u30c7\u30eb \uff08revaluation model\uff09\u5e33\u7c3f\u4fa1\u984d\uff1d \u518d\u8a55\u4fa1\u65e5\u306e\u516c\u6b63\u4fa1\u5024-(\u6e1b\u4fa1\u511f\u5374\u7d2f\u8a08\u984d+\u6e1b\u640d\u640d\u5931\u7d2f\u8a08\u984d)\u5e33\u7c3f\u4fa1\u984d\uff1d \u53d6\u5f97\u539f\u4fa1-(\u6e1b\u4fa1\u511f\u5374\u7d2f\u8a08\u984d+\u6e1b\u640d\u640d\u5931\u7d2f\u8a08\u984d)\" width=\"836\" height=\"404\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/08\/story_ifrs8-4.png 836w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/08\/story_ifrs8-4-300x144.png 300w\" sizes=\"(max-width: 836px) 100vw, 836px\" \/><\/a><\/p>\n<h4 style=\"margin-bottom: 3px;\"><strong>\u3010\u6e1b\u4fa1\u511f\u5374\u3011<\/strong><\/h4>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/09\/story_ifrs8-5.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-104305\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/09\/story_ifrs8-5.png\" alt=\"\u3042\u308b\u6709\u5f62\u56fa\u5b9a\u8cc7\u7523\u306b\u91cd\u8981\u306a\u69cb\u6210\u90e8\u5206\u304c\u3042\u308b\u5834\u5408\u306b\u306f\u3001\u5404\u69cb\u6210\u90e8\u5206\u6bce\u306b\u53d6\u5f97\u539f\u4fa1\u3092\u914d\u5206\u3057\u3001\u500b\u5225\u306b\u6e1b\u4fa1\u511f\u5374\u3092\u5b9f\u65bd\u3002 \u6e2c\u5b9a\u5358\u4f4d \uf0d8\u8cc7\u7523\u306e\u8010\u7528\u5e74\u6570\u304c\u5230\u6765\u3057\u305f\u6642\u306e\u3001\u4f01\u696d\u304c\u5f53\u8a72\u8cc7\u7523\u3092\u51e6\u5206\u3059\u308b\u3053\u3068\u306b\u3088\u308a\u5f97\u3089\u308c\u308b\u3067\u3042\u308d\u3046\u898b\u7a4d\u91d1\u984d \u6b8b\u5b58\u4fa1\u984d residual Value \uf0d8\u4f01\u696d\u306b\u3068\u3063\u3066\u5229\u7528\u53ef\u80fd\u3067\u3042\u308b\u3068\u4e88\u60f3\u3055\u308c\u308b\u671f\u9593 \uf0d8\u8cc7\u7523\u304b\u3089\u5f97\u3089\u308c\u308b\u3068\u4e88\u60f3\u3055\u308c\u308b\u751f\u7523\u9ad8\u307e\u305f\u306f\u3053\u308c\u306b\u985e\u4f3c\u3059\u308b\u5358\u4f4d\u6570 \u8010\u7528\u5e74\u6570 useful life \uf0d8\u5b9a\u984d\u6cd5\uff08straight-line method\uff09\u3001\u5b9a\u7387\u6cd5\uff08diminishing balance method\uff09\u3001\u53ca\u3073\u751f\u7523\u9ad8\u6bd4\u4f8b\u6cd5\uff08units of production method\uff09 \uf0d8\u5c06\u6765\u306e\u7d4c\u6e08\u7684\u4fbf\u76ca\u304c\u4f01\u696d\u306b\u3088\u3063\u3066\u6d88\u8cbb\u3055\u308c\u308b\u3068\u4e88\u6e2c\u3055\u308c\u308b\u30d1\u30bf\u30fc\u30f3\u3092\u53cd\u6620\u3059\u308b\u65b9\u6cd5\u3092\u4f7f\u7528\u3059\u308b\u3002\u6e1b\u4fa1\u511f\u5374\u65b9\u6cd5 depreciation method\" width=\"965\" height=\"684\" \/><\/a><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-top: -1.5em; padding-left: 15px;\">\u2192\u3000<span class=\"highlight\" style=\"background-color:#FFFF00;color:#000000;\"><strong>\u6b8b\u5b58\u4fa1\u984d\u3001\u8010\u7528\u5e74\u6570\u3001\u53ca\u3073\u6e1b\u4fa1\u511f\u5374\u65b9\u6cd5\u306f\u5404\u4e8b\u696d\u5e74\u5ea6\u672b\u306b\u898b\u76f4\u3057\u304c\u5fc5\u8981\u3002<\/strong><\/span>\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<h4 style=\"margin-bottom: 3px;\"><strong>\u3010\u8a8d\u8b58\u306e\u4e2d\u6b62\u3011<\/strong><\/h4>\n<p style=\"margin-bottom: 3px;\">\u6b21\u306e\u6642\u70b9\u3067\u6709\u5f62\u56fa\u5b9a\u8cc7\u7523\u306e\u8a8d\u8b58\u3092\u4e2d\u6b62<\/p>\n<ul>\n<li>\u8cc7\u7523\u306e\u51e6\u5206\u6642<\/li>\n<li>\u305d\u306e\u4f7f\u7528\u307e\u305f\u306f\u51e6\u5206\u304b\u3089\u5c06\u6765\u306e\u7d4c\u6e08\u7684\u4fbf\u76ca\u304c\u4f55\u3089\u671f\u5f85\u3055\u308c\u306a\u304f\u306a\u3063\u305f\u6642<\/li>\n<\/ul>\n<\/div>\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<h4 style=\"margin-bottom: 3px;\"><strong>\u3010\u958b\u793a\u306e\u30dd\u30a4\u30f3\u30c8\u3011<\/strong><\/h4>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u3007\u3000\u65e5\u672c\u57fa\u6e96\u3067\u3082\u958b\u793a\u3057\u3066\u3044\u308b\u9805\u76ee\u304c\u3042\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u3007\u3000\u65e5\u672c\u57fa\u6e96\u3067\u306f\u958b\u793a\u3057\u3066\u3044\u306a\u3044\u9805\u76ee\u306f\u4e3b\u306b\u4ee5\u4e0b\u306e\u901a\u308a\u3002<\/p>\n<ul>\n<li>\u5e33\u7c3f\u4fa1\u984d\u3092\u6c7a\u5b9a\u3059\u308b\u305f\u3081\u306b\u7528\u3044\u305f\u6e2c\u5b9a\u57fa\u790e<\/li>\n<li>\u671f\u9996\u53ca\u3073\u671f\u672b\u306e\u5e33\u7c3f\u4fa1\u984d\u306e\u8abf\u6574\u8868<\/li>\n<li>\u6240\u6709\u6a29\u306b\u5bfe\u3059\u308b\u5236\u9650\u306e\u3042\u308b\u6709\u5f62\u56fa\u5b9a\u8cc7\u7523\u306e\u5b58\u5728\u53ca\u3073\u91d1\u984d<\/li>\n<li>\u6709\u5f62\u56fa\u5b9a\u8cc7\u7523\u306e\u53d6\u5f97\u306b\u95a2\u3059\u308b\u5951\u7d04\u4e0a\u306e\u30b3\u30df\u30c3\u30c8\u30e1\u30f3\u30c8<\/li>\n<li>\u5305\u62ec\u5229\u76ca\u8a08\u7b97\u66f8\u306b\u5225\u500b\u306b\u958b\u793a\u3057\u3066\u3044\u306a\u3044\u5834\u5408\u306b\u306f\u3001\u6e1b\u640d\u3001\u6ec5\u5931\u307e\u305f\u306f\u653e\u68c4\u3057\u305f\u6709\u5f62\u56fa\u5b9a\u8cc7\u7523\u9805\u76ee\u306b\u3064\u3044\u3066\u7d14\u640d\u76ca\u306b\u542b\u3081\u305f\u7b2c\u4e09\u8005\u304b\u3089\u306e\u88dc\u586b\u984d<\/li>\n<\/ul>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u3007\u3000\u56fa\u5b9a\u8cc7\u7523\u3092\u518d\u8a55\u4fa1\u30e2\u30c7\u30eb\u3067\u6e2c\u5b9a\u3059\u308b\u3068\u958b\u793a\u9805\u76ee\u304c\u5897\u3048\u308b\u3002<\/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><\/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>\u307e\u3060\u307e\u3060\u6b8b\u6691\u306e\u53b3\u3057\u3044\uff19\u6708\u306f\u3001\u7d4c\u7406\u90e8\u306b\u3068\u3063\u3066\u306f\u5927\u304d\u306a\u30a4\u30d9\u30f3\u30c8\u3082\u306a\u304f\u3001\u6bd4\u8f03\u7684\u3086\u3068\u308a\u306e\u3042\u308b\u6642\u671f\u3060\u3002\u3068\u3042\u308b\u4e2d\u5805\u898f\u6a21\u306e\u6771\u8a3c\u4e00\u90e8\u4e0a\u5834\u4f1a\u793e\u306b\u52e4\u3081\u308b\u7d4c\u7406\u90e8\uff13\u5e74\u76ee\u306e\u685c\u4e95\u3082\u3001\u6c17\u6301\u3061\u306b\u4f59\u88d5\u304c\u3067\u304d\u3001\u521d\u3081\u3066\u3067\u304d\u305f\u5f8c\u8f29\u306e\u6307\u5c0e\u306b\u3082\u71b1\u304c\u5165\u308b\u3002<br \/>\n\u300c\u5c71\u53e3\u541b\u3001\u3053\u306e\u898b\u7a4d\u66f8\u306f\u3001\u305d\u3063\u3061\u3058\u3083\u306a\u304f\u3066\u3001\u3053\u3063\u3061\u306e\u9752\u3044\u30d5\u30a1\u30a4\u30eb\u306b\u7db4\u3058\u3066\u304f\u308c\u306a\u3044\u304b\u306a\u3002\u300d<\/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":[325,506,416],"backnumber":[1858],"series":[917],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-07-26 00:11:47","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/104003"}],"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=104003"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/104003\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=104003"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=104003"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=104003"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=104003"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=104003"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}