{"id":106406,"date":"2016-10-06T10:13:51","date_gmt":"2016-10-06T01:13:51","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=106406"},"modified":"2016-10-05T14:28:49","modified_gmt":"2016-10-05T05:28:49","slug":"ifrs-article-29","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/ifrs-article-29\/","title":{"rendered":"\u30b9\u30c8\u30fc\u30ea\u30fc\u3067\u5b66\u3076\uff29\uff26\uff32\uff33\u5165\u9580\u3000\u3010\u7b2c\uff19\u8a71\u3011\u300c\u6e1b\u640d\u4f1a\u8a08\u306f\u6e1b\u640d\u5f8c\u306e\u623b\u5165\u308c\u306b\u6ce8\u610f\uff01\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\uff19\u8a71\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u6e1b\u640d\u4f1a\u8a08\u306f\u6e1b\u640d\u5f8c\u306e\u623b\u5165\u308c\u306b\u6ce8\u610f\uff01\uff1f\u300d<\/strong><\/h4>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-106543 aligncenter\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/09\/story_ifrs9-0.jpg\" alt=\"\" width=\"477\" height=\"374\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/09\/story_ifrs9-0.jpg 795w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/09\/story_ifrs9-0-300x235.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\u3068\u3001\u685c\u4e95\u306e\u80cc\u5f8c\u304b\u3089\u85e4\u539f\u304cPC\u753b\u9762\u3092\u8997\u304d\u8fbc\u3093\u3067\u3044\u305f\u3002<\/p>\n<p>\u300c\u308f\u3063\uff01\u304a\u3001\u304a\u306f\u3088\u3046\u3054\u3056\u3044\u307e\u3059\u3002\u4eca\u671d\u306f\u65e9\u3044\u3067\u3059\u306d\u3002\u300d<br \/>\n\u685c\u4e95\u306f\u7a81\u7136\u306e\u85e4\u539f\u306e\u51fa\u73fe\u306b\u9a5a\u3044\u3066\u3001\u601d\u308f\u305a\u672c\u3092\u673a\u304b\u3089\u843d\u3068\u3057\u3066\u3057\u307e\u3063\u305f\u3002\u85e4\u539f\u306f\u3001\u5927\u304d\u306a\u4f53\u306e\u308f\u308a\u306b\u654f\u6377\u306a\u52d5\u304d\u3067\u5e8a\u306b\u843d\u3061\u308b\u5bf8\u524d\u306e\u672c\u3092\u30ad\u30e3\u30c3\u30c1\u3059\u308b\u3068\u3001\u300c\u307b\u3089\u3088\u3002\u300d\u3068\u3001\u685c\u4e95\u306b\u624b\u6e21\u3057\u305f\u3002<\/p>\n<p>\u300c\u5009\u7530\u8ab2\u9577\u304c\u3055\u3001\u685c\u4e95\u304c\u6e1b\u640d\u3067\u3066\u3053\u305a\u3063\u3066\u3044\u308b\u307f\u305f\u3044\u3060\u3063\u3066\u8a00\u3063\u3066\u305f\u304b\u3089\u3055\u3002\u300d<\/p>\n<p>\u300c\u3048\uff01\u3082\u3057\u304b\u3057\u3066\u624b\u4f1d\u3063\u3066\u304f\u308c\u308b\u3093\u3067\u3059\u304b\uff01\uff1f\u300d<br \/>\n\u85e4\u539f\u306e\u8a00\u8449\u3092\u805e\u3044\u3066\u3001\u685c\u4e95\u306e\u9854\u304c\u4e00\u77ac\u660e\u308b\u304f\u306a\u3063\u305f\u3002<\/p>\n<p>\u300c\u3093\u306a\u308f\u3051\u306a\u3044\u3060\u308d\u3002\u300d\u3068\u5446\u308c\u305f\u53e3\u8abf\u3067\u8a00\u3044\u3064\u3064\u3082\u3001\u85e4\u539f\u306f\u685c\u4e95\u306e\u4f5c\u3063\u305f\u30d5\u30a1\u30a4\u30eb\u3092\u3056\u3063\u3068\u78ba\u8a8d\u3059\u308b\u3002\u30d5\u30a1\u30a4\u30eb\u306b\u76ee\u3092\u901a\u3057\u306a\u304c\u3089\u3001\u85e4\u539f\u306f\u8a00\u3063\u305f\u3002<\/p>\n<p>\u300c\u304a\u524d\u306e\u3053\u3068\u3060\u304b\u3089\u3001\u4eca\u65e5\u3042\u305f\u308a\u6e1b\u640d\u4f1a\u8a08\u306e\u52c9\u5f37\u3092\u3057\u3066\u3044\u308b\u3068\u4e88\u60f3\u3057\u305f\u3063\u3066\u308f\u3051\u3060\u3002\u3064\u3044\u3067\u306bIFRS\u306e\u6e1b\u640d\u4f1a\u8a08\u3092\u6559\u3048\u3066\u3084\u308d\u3046\u3068\u601d\u3063\u3066\u306a\u3002\u300d<\/p>\n<p>\u85e4\u539f\u306f\u685c\u4e95\u306e\u5143\u6559\u80b2\u4fc2\u3060\u3063\u305f\u3053\u3068\u3082\u3042\u308a\u3001\u4f55\u304b\u3068\u685c\u4e95\u306e\u9762\u5012\u3092\u898b\u3066\u304f\u308c\u308b\u983c\u308a\u304c\u3044\u306e\u3042\u308b\u5148\u8f29\u3060\u3002\uff12\u4eba\u304c\u52e4\u3081\u308b\u4f1a\u793e\u304c\u4eca\u671fIFRS\u3092\u4efb\u610f\u9069\u7528\u3059\u308b\u65b9\u91dd\u3092\u6c7a\u3081\u305f\u3053\u3068\u3092\u304d\u3063\u304b\u3051\u306b\u3001\u685c\u4e95\u306f\u85e4\u539f\u304b\u3089IFRS\u306b\u3064\u3044\u3066\u3082\u6559\u3048\u3066\u3082\u3089\u3063\u3066\u3044\u305f\u3002<\/p>\n<p>\u300cIFRS\u306e\u6e1b\u640d\u4f1a\u8a08\u3067\u3059\u304b\uff1f\u3084\u3063\u3068\u65e5\u672c\u57fa\u6e96\u306e\u65b9\u3082\u5206\u304b\u3063\u3066\u304d\u305f\u3070\u304b\u308a\u306a\u306e\u306b\uff65\uff65\uff65\u300d<\/p>\n<p>\u300c\u9244\u306f\u71b1\u3044\u3046\u3061\u306b\u6253\u3066\u3063\u3066\u8a00\u3046\u3060\u308d\uff1f\u4eca\u306a\u3089\u65e5\u672c\u57fa\u6e96\u3082\u982d\u306b\u5165\u3063\u3066\u3044\u308b\u304b\u3089\u3001\u4e00\u7dd2\u306b\u899a\u3048\u305f\u307b\u3046\u304c\u52b9\u7387\u7684\u3058\u3083\u306a\u3044\u304b\u3002\u300d<br \/>\n\u60c5\u3051\u306a\u3044\u9854\u3092\u3057\u305f\u685c\u4e95\u306b\u3001\u85e4\u539f\u306f\u30cb\u30e4\u30ea\u3068\u7b11\u3063\u305f\u3002<\/p>\n<p>\u300c\u305d\u308c\u306b\u3001\u304a\u524d\u3001\u6700\u8fd1IFRS\u306e\u52c9\u5f37\u304c\u758e\u304b\u306b\u306a\u3063\u3066\u3044\u308b\u3060\u308d\u3046\uff1f\u300d<\/p>\n<p>\u300c\u3046\u3063\uff65\uff65\uff65\u300d<br \/>\n\u75db\u3044\u6240\u3092\u7a81\u304b\u308c\u3066\u3057\u307e\u3063\u305f\u685c\u4e95\u306f\u3001\u8a00\u8449\u306b\u8a70\u307e\u3063\u305f\u3002\u300c\u76ee\u306e\u524d\u306e\u4ed5\u4e8b\u306b\u8ffd\u308f\u308c\u3066\u3044\u3066\uff65\uff65\uff65\u300d\u3068\u8a00\u3044\u8fd4\u305d\u3046\u306b\u3082\u3001\u8a00\u3044\u8a33\u306b\u306a\u3063\u3066\u3057\u307e\u3046\u3053\u3068\u306f\u81ea\u899a\u3057\u3066\u3044\u308b\u3002<\/p>\n<p>\u300c\u305d\u3046\u3044\u3046\u3053\u3068\u3060\u3002\u3055\u3001\u4ed5\u4e8b\u306e\u30ad\u30ea\u3082\u826f\u3055\u305d\u3046\u3060\u3057\u3001IFRS\u52c9\u5f37\u4f1a\u3060\u3002\u300d<br \/>\n\u85e4\u539f\u304c\u305d\u3046\u8a00\u3063\u305f\u3068\u3044\u3046\u3053\u3068\u306f\u3001\u30a8\u30af\u30bb\u30eb\u30b7\u30fc\u30c8\u306e\u6570\u5024\u306b\u554f\u984c\u306f\u306a\u3044\u3089\u3057\u3044\u3002\u685c\u4e95\u306f\u79d8\u304b\u306b\u5b89\u5835\u3057\u305f\u3002<br \/>\n\u96a3\u306e\u5e2d\u3067\u559c\u3005\u3068\u6e96\u5099\u3092\u3059\u308b\u85e4\u539f\u306b\u5f93\u3044\u3001\u685c\u4e95\u3082\u4e00\u65e6\u4f5c\u696d\u4e2d\u306e\u8cc7\u6599\u3092\u8107\u306b\u9000\u3051\u3066IFRS\u52c9\u5f37\u7528\u306e\u30ce\u30fc\u30c8\u3092\u53d6\u308a\u51fa\u3059\u3053\u3068\u306b\u3057\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 IFRS\u306b\u304a\u3051\u308b\u6e1b\u640d\u4f1a\u8a08\u3000<span style=\"color: #87ceeb;\">\u25cb\u3000\u25cf<\/span><\/strong><\/span><\/h4>\n<\/div>\n<\/div>\n<p style=\"margin-bottom: -1em;\">\n<\/div>\n<p>\u85e4\u539f\u306f\u3044\u3064\u3082\u306e\u3088\u3046\u306b\u300c\u30b3\u30db\u30f3\u300d\u3068\u54b3\u6255\u3044\u3092\u3057\u3066\u5148\u751f\u30e2\u30fc\u30c9\u306b\u306a\u308b\u3068\u3001\u4e8b\u524d\u306b\u6e96\u5099\u3057\u3066\u3044\u305f\u7528\u7d19\u3092\u685c\u4e95\u306b\u624b\u6e21\u3057\u305f\u3002<\/p>\n<p>\u300c\u3055\u3066\u3001IFRS\u306e\u6e1b\u640d\u4f1a\u8a08\u306b\u3064\u3044\u3066\u306f\u3001IAS\u7b2c36\u53f7\u306b\u898f\u5b9a\u3055\u308c\u3066\u3044\u308b\u3002\u3053\u306eIAS\u7b2c36\u53f7\u306f\u3001\u8cc7\u7523\u306e\u5e33\u7c3f\u4fa1\u984d\u304c\u4f7f\u7528\u53c8\u306f\u58f2\u5374\u306b\u3088\u308b\u56de\u53ce\u53ef\u80fd\u4fa1\u984d\u3092\u4e0a\u56de\u3063\u3066\u3044\u308b\u5834\u5408\u3001\u8cc7\u7523\u306f\u6e1b\u640d\uff08impairment\uff09\u3057\u3066\u3044\u308b\u3082\u306e\u3068\u8003\u3048\u3001\u6e1b\u640d\u640d\u5931\u3092\u8a8d\u8b58\u3059\u308b\u3053\u3068\u3092\u8981\u6c42\u3057\u3066\u3044\u308b\u57fa\u6e96\u3060\u3002\u300d<br \/>\n\u85e4\u539f\u306f\u8aac\u660e\u3057\u306a\u304c\u3089\u3001\u30a4\u30e1\u30fc\u30b8\u56f3\u3092\u7c21\u5358\u306b\u63cf\u3044\u3066\u685c\u4e95\u306b\u898b\u305b\u305f\u3002<!--more--><\/p>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/09\/story_ifrs9-1.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-106413 aligncenter\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/09\/story_ifrs9-1.png\" alt=\"\u5e33\u7c3f\u4fa1\u984d \u56de\u53ce\u53ef\u80fd\u4fa1\u984d \u6e1b\u640d\u640d\u5931\u3092\u8a8d\u8b58\" width=\"420\" height=\"258\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/09\/story_ifrs9-1.png 600w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/09\/story_ifrs9-1-300x184.png 300w\" sizes=\"(max-width: 420px) 100vw, 420px\" \/><\/a><\/p>\n<p>\u300c\u306f\u3044\u3002\u300d\u3068\u685c\u4e95\u306f\u9837\u3044\u305f\u3002\u3053\u308c\u304f\u3089\u3044\u306a\u3089\u3001\u685c\u4e95\u306b\u3082\u7406\u89e3\u3067\u304d\u308b\u3002<\/p>\n<p>\u300c\u307e\u305a\u306f\u3053\u306e\u30d5\u30ed\u30fc\u30c1\u30e3\u30fc\u30c8\u3092\u898b\u3066\u304f\u308c\u3002\u4eca\u56de\u306f\u3053\u306e\u30d5\u30ed\u30fc\u30c1\u30e3\u30fc\u30c8\u306e\u9805\u76ee\u306b\u6cbf\u3063\u3066\u52c9\u5f37\u3057\u3066\u3044\u3053\u3046\u3002\u300d<\/p>\n<p>\u300c\u306f\u3044\u3002\u5206\u304b\u308a\u307e\u3057\u305f\u3002\u300d<br \/>\n\u685c\u4e95\u306f\u85e4\u539f\u304b\u3089\u624b\u6e21\u3055\u308c\u305f\u7528\u7d19\u306b\u76ee\u3092\u843d\u3068\u3057\u305f\u3002<\/p>\n<p><strong>\u3010\u6e1b\u640d\u4f1a\u8a08\u51e6\u7406\u306e\u30d5\u30ed\u30fc\u30c1\u30e3\u30fc\u30c8\u3011<\/strong><br \/>\n<a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/09\/story_ifrs9-2.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-106423\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/09\/story_ifrs9-2.png\" alt=\"\" width=\"942\" height=\"1244\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/09\/story_ifrs9-2.png 942w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/09\/story_ifrs9-2-227x300.png 227w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/09\/story_ifrs9-2-775x1024.png 775w\" sizes=\"(max-width: 942px) 100vw, 942px\" \/><\/a><\/p>\n<p>\u300c\u3078\u3047\u3002IFRS\u3067\u3082\u3001\u307e\u305a\u306f\u6e1b\u640d\u306e\u5146\u5019\u3092\u8b58\u5225\u3059\u308b\u3093\u3067\u3059\u306d\u3002\u6bd4\u3079\u3066\u307f\u308b\u3068\u65e5\u672c\u57fa\u6e96\u3068\u4f3c\u3066\u3044\u308b\u3068\u3053\u308d\u3082\u3042\u308a\u307e\u3059\u306d\u3002\u300d<br \/>\nIFRS\u3068\u3044\u3046\u3053\u3068\u3067\u8eab\u69cb\u3048\u3066\u3044\u305f\u685c\u4e95\u306f\u3001\u898b\u77e5\u3063\u3066\u3044\u308b\u5358\u8a9e\u3092\u898b\u3066\u5b89\u5fc3\u3057\u305f\u3002<\/p>\n<p>\u300c\u305d\u3046\u3060\u3002\u6e1b\u640d\u640d\u5931\u8a08\u4e0a\u306e\u57fa\u672c\u7684\u306a\u624b\u7d9a\u304d\u306b\u5927\u304d\u306a\u9055\u3044\u306f\u306a\u3044\u3068\u8003\u3048\u3066\u5927\u4e08\u592b\u3060\u308d\u3046\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> IFRS\u3068\u65e5\u672c\u57fa\u6e96\u3068\u306e\u9055\u3044\u306f\u5927\u304d\u304f\uff12\u3064<\/strong><\/h4>\n<p>\u300c\u3042\u308c\uff1f\u300d\u7528\u7d19\u3092\u898b\u3066\u3044\u305f\u685c\u4e95\u306f\u58f0\u3092\u4e0a\u3052\u305f\u3002<\/p>\n<p>\u300c\u65e5\u672c\u57fa\u6e96\u3060\u3068\u3001\u6e1b\u640d\u306e\u5146\u5019\u3092\u628a\u63e1\u3057\u305f\u5f8c\u3001\u6e1b\u640d\u640d\u5931\u3092\u8a8d\u8b58\u3059\u308b\u304b\u3092\u6c7a\u3081\u308b\u305f\u3081\u306b\u5272\u5f15\u524d\u5c06\u6765\u30ad\u30e3\u30c3\u30b7\u30e5\u30fb\u30d5\u30ed\u30fc\u3068\u5e33\u7c3f\u4fa1\u984d\u3068\u3092\u6bd4\u8f03\u3059\u308b\u30b9\u30c6\u30c3\u30d7\u304c\u3042\u308a\u307e\u3059\u3051\u3069\u3001IFRS\u306b\u306f\u306a\u3044\u3093\u3067\u3059\u306d\u3002\u300d<\/p>\n<p>\u300c\u305d\u3053\u304c\u9055\u3044\u306e\uff11\u3064\u3060\u306a\u3002IFRS\u3068\u65e5\u672c\u57fa\u6e96\u3067\u306f\u3001\u5927\u304d\u304f\u5206\u3051\u3066\uff12\u3064\u306e\u9055\u3044\u304c\u3042\u308b\u3002\u300d<br \/>\n\u85e4\u539f\u306f\u6307\u3092\uff11\u3064\u305a\u3064\u7acb\u3066\u306a\u304c\u3089\u3001\u8aac\u660e\u3057\u3066\u3044\u304f\u3002<\/p>\n<p style=\"margin-bottom: -1.2em;\">\u300c<\/p>\n<ul>\n<li><strong>IFRS\u306f\uff11\u6bb5\u968e\u30a2\u30d7\u30ed\u30fc\u30c1\u3001\u65e5\u672c\u57fa\u6e96\u306f\uff12\u6bb5\u968e\u30a2\u30d7\u30ed\u30fc\u30c1\u3092\u63a1\u7528\u3057\u3066\u3044\u308b\u3053\u3068<\/strong><\/li>\n<li><strong>IFRS\u3067\u306f\u3001\u6e1b\u640d\u640d\u5931\u306e\u623b\u5165\u308c\u306e\u898f\u5b9a\u304c\u3042\u308b\u3053\u3068<\/strong><\/li>\n<\/ul>\n<p style=\"margin-top: -1.5em;\">\u4ee5\u4e0a\u306e\uff12\u70b9\u3060\u3002\u300d<\/p>\n<p>\u300c\u3078\u3047\u3002\u300d<br \/>\n\u685c\u4e95\u306f\u3055\u3063\u305d\u304f\uff12\u3064\u306e\u9055\u3044\u3092\u30d5\u30ed\u30fc\u30c1\u30e3\u30fc\u30c8\u306e\u6a2a\u306b\u30e1\u30e2\u3057\u305f\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong><span style=\"color: #b22222;\">\u25c6<\/span>\uff11\u6bb5\u968e\u30a2\u30d7\u30ed\u30fc\u30c1\u3068\uff12\u6bb5\u968e\u30a2\u30d7\u30ed\u30fc\u30c1<\/strong><\/h4>\n<p>\u300c\u307e\u305a\u306f\uff11\u3064\u76ee\u306e\u9055\u3044\u304b\u3089\u8aac\u660e\u3057\u305f\u65b9\u304c\u5206\u304b\u308a\u3084\u3059\u3044\u3060\u308d\u3046\u3002<br \/>\n\u65e5\u672c\u57fa\u6e96\u304c\u63a1\u7528\u3057\u3066\u3044\u308b\uff12\u6bb5\u968e\u30a2\u30d7\u30ed\u30fc\u30c1\u3067\u306f\u3001\u3055\u3063\u304d\u304a\u524d\u304c\u8a00\u3063\u305f\u3088\u3046\u306b\u3001\u6e1b\u640d\u306e\u5146\u5019\u3092\u628a\u63e1\u3057\u305f\u5834\u5408\u3001\u6e1b\u640d\u640d\u5931\u3092\u8a8d\u8b58\u3059\u308b\u304b\u691c\u8a0e\u3057\u305f\u5f8c\u3001\u6e1b\u640d\u640d\u5931\u3092\u6e2c\u5b9a\u3059\u308b\u3053\u3068\u306b\u306a\u308b\u3002\u300d<\/p>\n<p>\u300c\u306f\u3044\u3002\u300d\u3068\u685c\u4e95\u304c\u9837\u304f\u3002<\/p>\n<p>\u300c\u4e00\u65b9\u306eIFRS\u3067\u306f\u3001\u6e1b\u640d\u306e\u5146\u5019\u304c\u628a\u63e1\u3055\u308c\u305f\u3089\u3001\u56de\u53ce\u53ef\u80fd\u4fa1\u984d\u306e\u6e2c\u5b9a\u306b\u30c0\u30a4\u30ec\u30af\u30c8\u306b\u79fb\u308a\u3001\u6e1b\u640d\u640d\u5931\u3092\u8a08\u4e0a\u3059\u308b\u3068\u3044\u3046\u624b\u9806\u3092\u63a1\u3063\u3066\u3044\u308b\u3093\u3060\u3002\u6bd4\u8f03\u3057\u3066\u307f\u308b\u3068\u3001\u3053\u3093\u306a\u611f\u3058\u3060\u306a\u3002\u300d<\/p>\n<p><strong>\u3010\u65e5\u672c\u57fa\u6e96\u3068IFRS\u306e\u6e1b\u640d\u624b\u7d9a\u306e\u9055\u3044\u3011<\/strong><br \/>\n<a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/09\/story_ifrs9-3.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-106422\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/09\/story_ifrs9-3.png\" alt=\"\u300a\u65e5\u672c\u57fa\u6e96\uff082\u6bb5\u968e\u30a2\u30d7\u30ed\u30fc\u30c1\uff09\u300b\u6e1b\u640d\u306e\u5146\u5019\u6e1b\u640d\u640d\u5931\u306e \u8a8d\u8b58\u306e\u5224\u5b9a\u6e1b\u640d\u640d\u5931\u306e\u6e2c\u5b9a\u300aIFRS\uff081\u6bb5\u968e\u30a2\u30d7\u30ed\u30fc\u30c1\uff09\u300b\u6e1b\u640d\u640d\u5931\u306e\u8a8d\u8b58\" width=\"1001\" height=\"299\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/09\/story_ifrs9-3.png 1001w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/09\/story_ifrs9-3-300x89.png 300w\" sizes=\"(max-width: 1001px) 100vw, 1001px\" \/><\/a><\/p>\n<p>\u300c\u306a\u308b\u307b\u3069\u3002IFRS\u306e\u65b9\u304c\u3001\u624b\u7d9a\u304c\u30b7\u30f3\u30d7\u30eb\u306a\u3093\u3067\u3059\u306d\u3002\u300d<\/p>\n<p>\u300c\u305d\u3046\u3068\u3082\u8a00\u3048\u308b\u306a\u3002\u300d<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong><span style=\"color: #b22222;\">\u25c6<\/span>IFRS\u3068\u65e5\u672c\u57fa\u6e96\u306e\u6e1b\u640d\u4f1a\u8a08\u306e\u76ee\u7684\u306b\u9055\u3044\u304c\u3042\u308b<\/strong><\/h4>\n<p>\u300c\u3067\u3082\u3001\u306a\u305c\u3053\u3093\u306a\u9055\u3044\u304c\u51fa\u308b\u3093\u3067\u3059\u304b\uff1f\u540c\u3058\u300c\u6e1b\u640d\u300d\u3068\u3044\u3046\u4e8b\u8c61\u3092\u8a8d\u8b58\u3059\u308b\u4f1a\u8a08\u51e6\u7406\u3067\u3059\u3088\u306d\uff1f\u300d<\/p>\n<p>\u300c\u305d\u308c\u306f\u3060\u306a\u3001\u6e1b\u640d\u4f1a\u8a08\u306e\u76ee\u7684\u304c\u9055\u3046\u304b\u3089\u306a\u3093\u3060\u3002\u300d<\/p>\n<p>\u300c\u305d\u3046\u306a\u3093\u3067\u3059\u304b\uff1f\u300d<br \/>\n\u805e\u304d\u8fd4\u3057\u305f\u685c\u4e95\u306b\u85e4\u539f\u306f\u4e00\u5ea6\u9837\u3044\u3066\u304b\u3089\u3001\u8aac\u660e\u3092\u7d9a\u3051\u305f\u3002<\/p>\n<p>\u300c\u65e5\u672c\u57fa\u6e96\u306e\u6e1b\u640d\u4f1a\u8a08\u306f\u3001\u8cc7\u7523\u306e\u53ce\u76ca\u529b\u304c\u4f4e\u4e0b\u3057\u305f\u5834\u5408\u3001\u53d6\u5f97\u539f\u4fa1\u4e3b\u7fa9\u4f1a\u8a08\u306e\u4e0b\u3067\u5e33\u7c3f\u306e\u81e8\u6642\u7684\u306a\u6e1b\u640d\u306e\u624b\u7d9a\u3068\u3057\u3066\u898f\u5b9a\u3057\u3066\u3044\u308b\u3093\u3060\u3002\u3060\u304b\u3089\u3001\u65e5\u672c\u57fa\u6e96\u3067\u306f\u3001\u6e1b\u640d\u3057\u3066\u3044\u308b\u3053\u3068\u304c\u76f8\u5f53\u7a0b\u5ea6\u78ba\u5b9f\u306a\u5834\u5408\u306b\u9650\u3063\u3066\u3001\u5e33\u7c3f\u4fa1\u984d\u306b\u56de\u53ce\u53ef\u80fd\u4fa1\u984d\u3092\u53cd\u6620\u3055\u305b\u308b\u305f\u3081\u306b\u6e1b\u640d\u640d\u5931\u3092\u8a8d\u8b58\u53ca\u3073\u6e2c\u5b9a\u3059\u308b\u3053\u3068\u306b\u306a\u308b\u3002\u300d<\/p>\n<p>\u300c\u305d\u308c\u304c\uff12\u6bb5\u968e\u30a2\u30d7\u30ed\u30fc\u30c1\u3068\u3057\u3066\u8868\u308c\u3066\u3044\u308b\u3093\u3067\u3059\u306d\u3002\u300d<\/p>\n<p>\u300c\u305d\u3046\u3060\u3002\u300d\u3068\u85e4\u539f\u306f\u9837\u3044\u3066\u3001\u8aac\u660e\u3092\u7d9a\u3051\u305f\u3002<\/p>\n<p>\u300c\u4e00\u65b9IFRS\u3067\u306f\u3001\u8cc7\u7523\u304c\u6e1b\u640d\u3057\u3066\u3044\u308b\u5834\u5408\u306b\u306f\u3001\u4f01\u696d\u304c\u56de\u53ce\u53ef\u80fd\u4fa1\u984d\u3092\u4e0a\u56de\u308b\u91d1\u984d\u3067\u8cc7\u7523\u306e\u5e33\u7c3f\u4fa1\u984d\u3092\u8a08\u4e0a\u3057\u306a\u3044\u3053\u3068\u3092\u78ba\u4fdd\u3059\u308b\u305f\u3081\u306e\u624b\u7d9a\u3068\u3057\u3066\u898f\u5b9a\u3055\u308c\u3066\u3044\u308b\u3002\u300d<\/p>\n<p>\u300c\u306a\u308b\u307b\u3069\u3002\u65e5\u672c\u57fa\u6e96\u306e\u3088\u3046\u306b\u6e1b\u640d\u3057\u3066\u3044\u308b\u3053\u3068\u3078\u306e\u78ba\u5b9f\u6027\u307e\u3067\u306f\u6c42\u3081\u3066\u3044\u306a\u3044\u3093\u3067\u3059\u306d\u3002\u300d<\/p>\n<p>\u300c\u305d\u3046\u3044\u3046\u3053\u3068\u3060\u306a\u3002\u300d<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong><span style=\"color: #b22222;\">\u25c6<\/span>IFRS\u3067\u306f\u65e5\u672c\u57fa\u6e96\u3088\u308a\u3082\u6bd4\u8f03\u7684\u65e9\u304f\u6e1b\u640d\u640d\u5931\u3092\u8a08\u4e0a\u3059\u308b\u50be\u5411\u304c\u3042\u308b<\/strong><\/h4>\n<p>\u300c\u3068\u3044\u3046\u3053\u3068\u306f\u3001IFRS\u3067\u306f\u3001\u6e1b\u640d\u306e\u5146\u5019\u304c\u3042\u308c\u3070\u3001\u56de\u53ce\u53ef\u80fd\u4fa1\u984d\u307e\u3067\u5e33\u7c3f\u4fa1\u984d\u3092\u6e1b\u984d\u3059\u308b\u3053\u3068\u306b\u306a\u308b\u3093\u3067\u3059\u304b\uff1f\u300d<\/p>\n<p>\u300c\u305d\u3046\u3044\u3046\u3053\u3068\u3060\u3002\u3082\u3061\u308d\u3093\u3001\u6e1b\u640d\u306e\u5146\u5019\u304c\u3042\u3063\u305f\u3068\u3057\u3066\u3082\u3001\u56de\u53ce\u53ef\u80fd\u4fa1\u984d\u304c\u5e33\u7c3f\u4fa1\u984d\u3092\u4e0a\u56de\u308c\u3070\u6e1b\u640d\u306f\u4e0d\u8981\u3060\u304c\u306a\u3002\u300d<\/p>\n<p>\u300c\u3078\u3047\u3002\u300d\u3068\u3001\u685c\u4e95\u306f\u624b\u3092\u984e\u306b\u5f53\u3066\u3066\u3001\u76f8\u69cc\u3092\u6253\u3063\u305f\u3002<\/p>\n<p>\u300c\u3068\u3059\u308b\u3068\u3001IFRS\u3067\u306f\u3001\u65e5\u672c\u57fa\u6e96\u3088\u308a\u65e9\u3044\u6bb5\u968e\u3067\u6e1b\u640d\u640d\u5931\u304c\u8a08\u4e0a\u3055\u308c\u308b\u3053\u3068\u306b\u306a\u308a\u305d\u3046\u3067\u3059\u306d\u3002\u300d<\/p>\n<p>\u300c\u3042\u3042\u3002\u305d\u306e\u50be\u5411\u306f\u3042\u308b\u3060\u308d\u3046\u306a\u3002\u300d<br \/>\n\u4e00\u65b9\u306e\u85e4\u539f\u306f\u3001\u8155\u3092\u7d44\u3093\u3067\u685c\u4e95\u306b\u8fd4\u4e8b\u3092\u3059\u308b\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong><span style=\"color: #b22222;\">\u25c6<\/span>IFRS\u3067\u306f\u4e00\u5ea6\u8a08\u4e0a\u3057\u305f\u6e1b\u640d\u640d\u5931\u3092\u623b\u3057\u5165\u308c\u308b\u3053\u3068\u304c\u3042\u308b<\/strong><\/h4>\n<p>\u300c\u3067\u3082\uff65\uff65\uff65\u300d\u3068\u3001\u685c\u4e95\u306f\u3075\u3068\u7591\u554f\u306b\u601d\u3063\u305f\u3053\u3068\u3092\u5c0b\u306d\u305f\u3002<\/p>\n<p>\u300c\u65e5\u672c\u57fa\u6e96\u3067\u306f\u3001\u307b\u307c\u78ba\u5b9f\u306b\u6e1b\u640d\u3057\u3066\u3044\u308b\u3068\u8003\u3048\u3089\u308c\u308b\u8cc7\u7523\u306b\u3064\u3044\u3066\u306e\u307f\u6e1b\u640d\u640d\u5931\u3092\u8a08\u4e0a\u3057\u307e\u3059\u3051\u3069\u3001IFRS\u306e\u65b9\u6cd5\u3060\u3068\u6e1b\u640d\u306e\u30bf\u30a4\u30df\u30f3\u30b0\u304c\u65e9\u3059\u304e\u3066\u3001\u6e1b\u640d\u51e6\u7406\u3092\u3057\u305f\u5f8c\u3067\u696d\u7e3e\u304c\u56de\u5fa9\u3057\u3066\u56de\u53ce\u53ef\u80fd\u4fa1\u984d\u304c\u56de\u5fa9\u3059\u308b\u3053\u3068\u3082\u3042\u308b\u3093\u3058\u3083\u306a\u3044\u3067\u3059\u304b\uff1f\u300d<\/p>\n<p>\u300c\u304a\u3002\u3084\u3063\u3071\u308a\u3001\u671d\u3060\u3068\u982d\u304c\u51b4\u3048\u3066\u3044\u308b\u306a\u3002\u300d\u3068\u85e4\u539f\u306f\u685c\u4e95\u3092\u8336\u5316\u3057\u3066\u3001\u8aac\u660e\u3092\u7d9a\u3051\u305f\u3002<\/p>\n<p>\u300c\u304a\u524d\u306e\u8a00\u3046\u901a\u308a\u3060\u3002\u3053\u308c\u304c\uff12\u3064\u76ee\u306e\u9055\u3044\u306b\u3064\u306a\u304c\u3063\u3066\u3044\u304f\u3093\u3060\u3002\u300d<\/p>\n<p>\u300c\uff12\u3064\u76ee\u306e\u9055\u3044\u3063\u3066\u3001\u3048\u30fc\u3068\u3001IFRS\u3067\u306f\u6e1b\u640d\u640d\u5931\u306e\u623b\u5165\u308c\u306e\u898f\u5b9a\u304c\u3042\u308b\u3053\u3068\u3067\u3059\u304b\uff1f\u300d<br \/>\n\u685c\u4e95\u306f\u3055\u3063\u304d\u66f8\u3044\u305f\u30e1\u30e2\u3092\u78ba\u8a8d\u3057\u305f\u3002<\/p>\n<p>\u300c\u305d\u3046\u3060\u3002\u30d5\u30ed\u30fc\u30c1\u30e3\u30fc\u30c8\u306b\u3082\u3042\u308b\u3088\u3046\u306b\u3001IFRS\u3067\u306f\u6e1b\u640d\u3057\u305f\u3089\u300e\u30cf\u30a4\u3001\u304a\u3057\u307e\u3044\u300f\u3063\u3066\u308f\u3051\u306b\u306f\u3044\u304b\u306a\u3044\u3002\u6e1b\u640d\u5f8c\u3082\u305d\u306e\u8cc7\u7523\u306e\u56de\u53ce\u53ef\u80fd\u4fa1\u984d\u304c\u56de\u5fa9\u3057\u3066\u3044\u308b\u304b\u3069\u3046\u304b\u3092\u5f15\u304d\u7d9a\u304d\u691c\u8a0e\u3059\u308b\u3053\u3068\u306b\u306a\u308b\u3093\u3060\u3002\u300d<\/p>\n<p>\u300c\u306a\u308b\u307b\u3069\u3002\u305d\u3046\u306a\u3093\u3067\u3059\u304b\u3002\u300d<\/p>\n<p>\u300c\u307e\u3001\u8a73\u3057\u3044\u8aac\u660e\u306f\u5f8c\u3067\u3084\u308b\u3053\u3068\u306b\u3057\u3066\u3001\u307e\u305a\u306f\u30d5\u30ed\u30fc\u30c1\u30e3\u30fc\u30c8\u306b\u6cbf\u3063\u3066\u3001\u59cb\u3081\u304b\u3089\u624b\u9806\u3092\u898b\u3066\u3044\u3053\u3046\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>\u6e1b\u640d\u306e\u5146\u5019\u306e\u8b58\u5225<\/strong><\/h4>\n<p>\u85e4\u539f\u306f\u3001\uff11\u3064\u76ee\u306e\u30dc\u30c3\u30af\u30b9\u3092\u30da\u30f3\u3067\u6307\u3057\u305f\u3002<\/p>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/09\/story_ifrs9-4.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-106425\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/09\/story_ifrs9-4.png\" alt=\"\" width=\"946\" height=\"1240\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/09\/story_ifrs9-4.png 946w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/09\/story_ifrs9-4-228x300.png 228w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/09\/story_ifrs9-4-781x1024.png 781w\" sizes=\"(max-width: 946px) 100vw, 946px\" \/><\/a><\/p>\n<p>\u300c\u307e\u305a\u3001\u5404\u5831\u544a\u671f\u9593\u306e\u672b\u65e5\u73fe\u5728\u3067\u3001\u8cc7\u7523\u304c\u6e1b\u640d\u3057\u3066\u3044\u308b\u53ef\u80fd\u6027\u3092\u793a\u3059\u5146\u5019\uff08indication\uff09\u304c\u3042\u308b\u304b\u3069\u3046\u304b\u3092\u691c\u8a0e\u3059\u308b\u3053\u3068\u306b\u306a\u308b\u3002\u300d<\/p>\n<p>\u300c\u306f\u3044\u3002\u5404\u5831\u544a\u671f\u9593\u672b\u65e5\u306b\u5b9f\u65bd\u3059\u308b\u3093\u3067\u3059\u306d\u3002\u300d<br \/>\n\u685c\u4e95\u306f\u3001\u30d5\u30ed\u30fc\u30c1\u30e3\u30fc\u30c8\u306e\u3072\u3057\u5f62\u306e\u6a2a\u306b\u3042\u308b\u4f59\u767d\u306b\u30e1\u30e2\u3057\u305f\u3002<\/p>\n<p>\u300c\u3069\u3046\u3044\u3063\u305f\u3082\u306e\u304c\u6e1b\u640d\u306e\u5146\u5019\u306b\u5f53\u305f\u308b\u304b\u306b\u3064\u3044\u3066\u306f\u3001\u6700\u4f4e\u9650\u8003\u616e\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u5146\u5019\u3068\u3057\u3066\u57fa\u6e96\u306e\u4e2d\u3067\u4f8b\u793a\u304c\u3042\u308b\u3002\u300d<\/p>\n<p>\u300c\u307e\u305f\u96e3\u3057\u3044\u8a00\u3044\u56de\u3057\u304c\u3042\u308b\u3093\u3067\u3057\u3087\u3046\u304b\uff65\uff65\uff65\uff1f\u300d<br \/>\n\u685c\u4e95\u306f\u5c11\u3057\u30c9\u30ad\u30c9\u30ad\u3057\u306a\u304c\u3089\u5c0b\u306d\u305f\u3002<\/p>\n<p>\u300c\u3044\u3084\u3001\u305d\u3093\u306a\u3053\u3068\u306f\u306a\u3044\u305e\u3002\u7c21\u5358\u306b\u307e\u3068\u3081\u305f\u8868\u3092\u4f5c\u3063\u3066\u3042\u308b\u304b\u3089\u3001\u3061\u3087\u3063\u3068\u5f85\u3063\u3066\u308d\u3002\u300d<br \/>\n\u305d\u3046\u8a00\u3046\u3068\u3001\u85e4\u539f\u306f\u68da\u306b\u4e26\u3079\u3066\u3042\u308b\u30d5\u30a1\u30a4\u30eb\u306e\uff11\u3064\u3092\u53d6\u308a\u51fa\u3057\u3001\u76ee\u5f53\u3066\u306e\u3082\u306e\u3092\u63a2\u3057\u305f\u3002<\/p>\n<p>\u300c\u304a\u3063\u3002\u3053\u308c\u3060\u3001\u3053\u308c\u3002\u300d<br \/>\n\u85e4\u539f\u306f\uff11\u679a\u306e\u7d19\u3092\u685c\u4e95\u306b\u624b\u6e21\u3057\u305f\u3002<\/p>\n<p style=\"margin-bottom: 3px;\"><strong>\u3010\u6e1b\u640d\u306e\u5146\u5019\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:#FFB6C1;color:#000000;border-color:#FFB6C1;\">\n\t\t<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:3px;border-color:#3CB371;\"><\/div>\n<h4 style=\"text-align: center;\"><strong><span style=\"color: #3cb371;\">\u3010\u5916\u90e8\u306e\u60c5\u5831\u6e90\u3011<\/span><\/strong><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:3px;border-color:#3CB371;\"><\/div>\n<ul>\n<li>\u8cc7\u7523\u306e\u4fa1\u5024\u304c\u8457\u3057\u304f\u4f4e\u4e0b\u3057\u3066\u3044\u308b\u3068\u3044\u3046\u89b3\u5bdf\u53ef\u80fd\u306a\u5146\u5019<\/li>\n<li>\u6280\u8853\u7684\u3001\u5e02\u5834\u7684\u3001\u7d4c\u6e08\u7684\u82e5\u3057\u304f\u306f\u6cd5\u7684\u74b0\u5883\u7b49\u306e\u8457\u3057\u3044\u5909\u5316<\/li>\n<li>\u5e02\u5834\u91d1\u5229\u7b49\u306e\u4e0a\u6607\u306b\u3088\u308a\u56de\u53ce\u53ef\u80fd\u4fa1\u984d\u306e\u8457\u3057\u3044\u6e1b\u5c11\u304c\u898b\u8fbc\u307e\u308c\u308b<\/li>\n<li>\u7d14\u8cc7\u7523\u306e\u5e33\u7c3f\u4fa1\u984d\u304c\u682a\u5f0f\u306e\u6642\u4fa1\u7dcf\u984d\u3092\u8d85\u904e\u3057\u3066\u3044\u308b<\/li>\n<\/ul>\n<\/div>\n<\/div>\n<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:3px;border-color:#9400D3;\"><\/div>\n<h4 style=\"text-align: center;\"><strong><span style=\"color: #9400d3;\">\u3010\u5185\u90e8\u306e\u60c5\u5831\u6e90\u3011<\/span><\/strong><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:3px;border-color:#9400D3;\"><\/div>\n<ul>\n<li>\u8cc7\u7523\u306e\u9673\u8150\u5316\u53c8\u306f\u7269\u7684\u640d\u5bb3<\/li>\n<li>\u8cc7\u7523\u306e\u4f7f\u7528\u53c8\u306f\u4f7f\u7528\u4e88\u5b9a\u306e\u7a0b\u5ea6\u53c8\u306f\u65b9\u6cd5\u306e\u8457\u3057\u3044\u5909\u5316<\/li>\n<li>\u8cc7\u7523\u306e\u7d4c\u6e08\u7684\u6210\u679c\u304c\u4e88\u60f3\u3088\u308a\u60aa\u5316\u53c8\u306f\u60aa\u5316\u3055\u308c\u308b\u3067\u3042\u308d\u3046\u3053\u3068\u3092\u793a\u3059\u5185\u90e8\u5831\u544a<\/li>\n<\/ul>\n<\/div>\n<\/div>\n<\/div>\n\u300cIFRS\u3067\u306f\u3001\u6e1b\u640d\u306e\u5146\u5019\u3092\u300e\u5916\u90e8\u306e\u60c5\u5831\u6e90\u300f\u3068\u300e\u5185\u90e8\u306e\u60c5\u5831\u6e90\u300f\u306b\u5206\u3051\u3066\u793a\u3057\u3066\u3044\u308b\u3093\u3060\u3002\u300d<\/p>\n<p>\u300c\u3078\u3047\u3002\u300d<br \/>\n\u8868\u306e\u9805\u76ee\u3092\uff11\u3064\u305a\u3064\u773a\u3081\u3066\u3044\u305f\u685c\u4e95\u306f\u3001\u4e00\u65e6\u76ee\u3092\u6b62\u3081\u305f\u3002<\/p>\n<p>\u300c\u5e02\u5834\u91d1\u5229\u7b49\u306e\u4e0a\u6607\u3082\u6e1b\u640d\u306e\u5146\u5019\u306b\u306a\u308b\u3093\u3067\u3059\u306d\uff01\u300d<\/p>\n<p>\u300c\u300e\u5916\u90e8\u306e\u60c5\u5831\u6e90\u300f\u306e\uff13\u3064\u76ee\u3060\u306a\u3002\u5e02\u5834\u91d1\u5229\u306e\u4e0a\u6607\u304c\u5272\u5f15\u7387\u306b\u5f71\u97ff\u3092\u4e0e\u3048\u308b\u5834\u5408\u306b\u306f\u3001\u56de\u53ce\u53ef\u80fd\u4fa1\u984d\u306e\uff11\u3064\u3067\u3042\u308b\u300e\u4f7f\u7528\u4fa1\u5024\u300f\u304c\u6e1b\u5c11\u3059\u308b\u3053\u3068\u306b\u306a\u308b\u304b\u3089\u3060\u306a\u3002\u300d<\/p>\n<p>\u300c\u300e\u4f7f\u7528\u4fa1\u5024\u300f\u3063\u3066\u3001\u5c06\u6765\u30ad\u30e3\u30c3\u30b7\u30e5\u30fb\u30d5\u30ed\u30fc\u3092\u73fe\u5728\u4fa1\u5024\u306b\u5272\u308a\u5f15\u3044\u305f\u91d1\u984d\u306e\u3053\u3068\u3067\u3059\u3088\u306d\u3002\u305d\u306e\u5272\u5f15\u7387\u306b\u5f71\u97ff\u3092\u4e0e\u3048\u308b\u3001\u304b\uff65\uff65\uff65\u3002\u78ba\u304b\u306b\u8a00\u308f\u308c\u3066\u307f\u308b\u3068\u305d\u3046\u3067\u3059\u306d\u3002\u300d<br \/>\n\u685c\u4e95\u306f\u7d0d\u5f97\u3057\u305f\u3088\u3046\u306b\u9837\u3044\u3066\u3001\u6b21\u306e\u9805\u76ee\u3092\u78ba\u8a8d\u3057\u305f\u3002<\/p>\n<p>\u300c\u305d\u306e\u6b21\u306b\u3042\u308b\u3001\u7d14\u8cc7\u7523\u306e\u5e33\u7c3f\u4fa1\u984d\u3068\u682a\u5f0f\u306e\u6642\u4fa1\u7dcf\u984d\u3068\u306e\u6bd4\u8f03\u3082\u9762\u767d\u3044\u3067\u3059\u306d\u3002\u3053\u308c\u3082\u6e1b\u640d\u306e\u5146\u5019\u306b\u8a72\u5f53\u3059\u308b\u3093\u3067\u3059\u306d\u3002\u300d<\/p>\n<p>\u300c\u3060\u308d\uff1f\u3053\u306e\uff12\u3064\u306f\u65b0\u9bae\u3060\u3088\u306a\u3002\u300d<br \/>\n\u685c\u4e95\u306f\u85e4\u539f\u306e\u8a00\u8449\u306b\u9837\u3044\u305f\u3002<\/p>\n<p>\u300c\u4ed6\u306b\u306f\u3001\u8cc7\u7523\u4fa1\u5024\u306e\u8457\u3057\u3044\u4f4e\u4e0b\u3001\u74b0\u5883\u306e\u8457\u3057\u3044\u5909\u5316\u3001\u8cc7\u7523\u306e\u9673\u8150\u5316\u3001\u8cc7\u7523\u306e\u4f7f\u7528\u7a0b\u5ea6\u3084\u65b9\u6cd5\u306e\u8457\u3057\u3044\u5909\u66f4\u3001\u8cc7\u7523\u306b\u7d4c\u6e08\u7684\u6210\u679c\u306e\u60aa\u5316\u3001\u306a\u3069\u304cIAS\u7b2c36\u53f7\u3067\u306f\u6319\u3052\u3089\u308c\u3066\u3044\u308b\u3002\u300d<\/p>\n<p>\u300c\u65e5\u672c\u57fa\u6e96\u3067\u3082\u5146\u5019\u3068\u3057\u3066\u6319\u3052\u3089\u308c\u3066\u3044\u308b\u3082\u306e\u3070\u304b\u308a\u3067\u3059\u306d\u3002\u3053\u308c\u306a\u3089\u50d5\u3067\u3082\u7406\u89e3\u3067\u304d\u307e\u3059\u3002\u300d<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong><span style=\"color: #b22222;\">\u25c6<\/span>IFRS\u3067\u306f\u6e1b\u640d\u306e\u5146\u5019\u306b\u95a2\u3059\u308b\u6570\u5024\u57fa\u6e96\u306f\u306a\u3044<\/strong><\/h4>\n<p>\u300c\u3088\u3057\u3002\u3058\u3083\u3001\u6b21\u306f\u5146\u5019\u306b\u3064\u3044\u3066\u306e\u6ce8\u610f\u70b9\u3060\u3002\u300d<\/p>\n<p>\u300c\u6ce8\u610f\u70b9\uff1f\u300d<\/p>\n<p>\u300c\u3082\u3046\u5206\u304b\u3063\u3066\u3044\u308b\u3068\u601d\u3046\u304c\u3001IFRS\u3067\u306f\u539f\u5247\u4e3b\u7fa9\u3092\u63a1\u7528\u3057\u3066\u3044\u308b\u3002\u300d<\/p>\n<p>\u300c\u3042\u3001\u306f\u3044\u3002\u305d\u3046\u3067\u3057\u305f\u306d\u3002\u300d<br \/>\nIFRS\u304c\u539f\u5247\u4e3b\u7fa9\u3060\u3068\u3044\u3046\u3053\u3068\u306f\u4f55\u5ea6\u3082<a title=\"\u30b9\u30c8\u30fc\u30ea\u30fc\u3067\u5b66\u3076\uff29\uff26\uff32\uff33\u5165\u9580\u3000\u3010\u7b2c\uff12\u8a71\u3011\u300c\uff29\uff26\uff32\uff33\u306e\u7279\u5fb4\u306f\u5927\u304d\u304f\uff13\u3064\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/ifrs-article-20\/\" target=\"_blank\">\u85e4\u539f\u304b\u3089\u805e\u304b\u3055\u308c\u3066\u3044\u308b<\/a>\u305f\u3081\u3001\u685c\u4e95\u306f\u3059\u3050\u601d\u3044\u51fa\u3057\u305f\u3002<\/p>\n<p>\u300c\u3060\u304b\u3089\u3001\u65e5\u672c\u57fa\u6e96\u306b\u3042\u308b\u3088\u3046\u306a\u3001\u8cc7\u7523\u306e\u5e02\u5834\u4fa1\u984d\u304c\u5e33\u7c3f\u4fa1\u984d\u304b\u308950\uff05\u4ee5\u4e0a\u4e0b\u843d\u3057\u305f\u5834\u5408\u3068\u304b\u3001\u55b6\u696d\u640d\u76ca\u53c8\u306f\u30ad\u30e3\u30c3\u30b7\u30e5\u30fb\u30d5\u30ed\u30fc\u304c\u7d99\u7d9a\u3057\u3066\u30de\u30a4\u30ca\u30b9\u304c\u6982\u306d\uff12\u5e74\u3092\u6307\u3059\u3068\u304b\u3001\u305d\u3046\u3044\u3063\u305f\u6570\u5024\u57fa\u6e96\u306f\u306a\u3044\u3093\u3060\u3002\u300d<\/p>\n<p>\u300c\u306a\u308b\u307b\u3069\u3002\u5b9f\u8cea\u7684\u306a\u5224\u65ad\u3092\u3059\u308b\u3053\u3068\u306b\u306a\u308b\u3093\u3067\u3059\u306d\u3002\u300d<\/p>\n<p>\u300c\u3068\u306f\u3044\u3063\u3066\u3082\u3001\u6e1b\u640d\u306e\u5146\u5019\u306e\u57fa\u672c\u7684\u306a\u8003\u3048\u65b9\u306f\u65e5\u672c\u57fa\u6e96\u3068\u985e\u4f3c\u3057\u3066\u3044\u308b\u3002\u6570\u5024\u57fa\u6e96\u304c\u306a\u3044\u304b\u3089\u3068\u3044\u3063\u3066\u3001\u5b9f\u52d9\u4e0a\u305d\u308c\u307b\u3069\u8ca0\u62c5\u304c\u5897\u3048\u308b\u308f\u3051\u3067\u306f\u306a\u3044\u3068\u4ffa\u306f\u8003\u3048\u3066\u3044\u308b\u3051\u3069\u306a\u3002\u300d<br \/>\n\u305d\u308c\u3092\u805e\u3044\u3066\u3001\u685c\u4e95\u306f\u307b\u3063\u3068\u3057\u305f\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong><span style=\"color: #b22222;\">\u25c6<\/span>\u8010\u7528\u5e74\u6570\u306e\u78ba\u5b9a\u3067\u304d\u306a\u3044\u7121\u5f62\u8cc7\u7523\u30fb\u4f7f\u7528\u4e0d\u53ef\u80fd\u306a\u7121\u5f62\u8cc7\u7523\u30fb\u306e\u308c\u3093\u306e\u6e1b\u640d\u30c6\u30b9\u30c8\u306e\u5b9f\u65bd\u6642\u671f<\/strong><\/h4>\n<p>\u300c\u305d\u3046\u305d\u3046\u3001\u3055\u3063\u304d\u6e1b\u640d\u306e\u5146\u5019\u306e\u5224\u5b9a\u306f\u3001\u5404\u5831\u544a\u671f\u9593\u306e\u672b\u65e5\u306b\u691c\u8a0e\u3059\u308b\u3068\u8a00\u3063\u305f\u3088\u306a\uff1f\u300d<\/p>\n<p>\u300c\u306f\u3041\u3002\u78ba\u304b\u306b\u305d\u3046\u8a00\u3044\u307e\u3057\u305f\u3051\u3069\uff65\uff65\uff65\uff1f\u300d<br \/>\n\u685c\u4e95\u306f\u3001\u9996\u3092\u50be\u3052\u305f\u3002\u308f\u3056\u308f\u3056\u85e4\u539f\u304c\u7e70\u308a\u8fd4\u3057\u3066\u8aac\u660e\u3059\u308b\u610f\u56f3\u304c\u5206\u304b\u3089\u306a\u304b\u3063\u305f\u304b\u3089\u3060\u3002<\/p>\n<p>\u300c\u305d\u3053\u306b\u306f\u3001\u300e\u305f\u3060\u3057\u300f\u304c\u4ed8\u304f\u3002\u300d<br \/>\n\u85e4\u539f\u306f\u30cb\u30e4\u30ea\u3068\u7b11\u3063\u305f\u3002<\/p>\n<p style=\"margin-bottom: -1.2em;\">\u300c<\/p>\n<ul>\n<li>\u8010\u7528\u5e74\u6570\u3092\u78ba\u5b9a\u3067\u304d\u306a\u3044\u7121\u5f62\u8cc7\u7523<\/li>\n<li>\u307e\u3060\u4f7f\u7528\u53ef\u80fd\u3067\u306a\u3044\u7121\u5f62\u8cc7\u7523<\/li>\n<li>\u306e\u308c\u3093<\/li>\n<\/ul>\n<p style=\"margin-top: -1.5em;\">\u4ee5\u4e0a\u306e\uff13\u3064\u306b\u3064\u3044\u3066\u306f\u3001\u6bce\u5e74\u540c\u3058\u6642\u671f\u306b\u6e1b\u640d\u30c6\u30b9\u30c8\u3092\u5b9f\u65bd\u3059\u308b\u306e\u3067\u3042\u308c\u3070\u3001\u4e8b\u696d\u5e74\u5ea6\u4e2d\u306e\u3044\u3064\u3067\u3082\u5b9f\u65bd\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3093\u3060\u3002\u300d<\/p>\n<p>\u300c\u3078\u3047\u3002\u305d\u3046\u8a00\u3048\u3070\u3001IFRS\u3067\u306f\u306e\u308c\u3093\u306f\u511f\u5374\u305b\u305a\u306b\u6bce\u5e74\u6e1b\u640d\u30c6\u30b9\u30c8\u3092\u5b9f\u65bd\u3059\u308b\u3093\u3067\u3057\u305f\u3088\u306d\u3002\u3053\u306e\u57fa\u6e96\u306b\u66f8\u3044\u3066\u3042\u308b\u3093\u3067\u3059\u306d\u3002\u300d<\/p>\n<p>\u300c\u305d\u3046\u3060\u3002\u3088\u304f\u899a\u3048\u3066\u3044\u305f\u306a\u3002\u300d\u3068\u3044\u3046\u85e4\u539f\u306e\u8a00\u8449\u306b\u3001\u685c\u4e95\u306f\u5f97\u610f\u3052\u306a\u8868\u60c5\u3092\u6d6e\u304b\u3079\u305f\u3002<\/p>\n<p>\u300c\u3053\u308c\u3089\u306e\uff13\u3064\u306e\u8cc7\u7523\u306b\u3064\u3044\u3066\u306f\u3001\u6e1b\u640d\u306e\u5146\u5019\u306e\u6709\u7121\u306b\u95a2\u308f\u3089\u305a\u3001\u6bce\u5e74\u56de\u53ce\u53ef\u80fd\u4fa1\u984d\u3092\u7b97\u5b9a\u3057\u3066\u5e33\u7c3f\u4fa1\u984d\u3088\u308a\u4e0b\u56de\u3063\u3066\u3044\u306a\u3044\u304b\u3001\u3068\u3044\u3046\u6e1b\u640d\u30c6\u30b9\u30c8\u3092\u884c\u3046\u3053\u3068\u306b\u306a\u308b\u3002\u300d<\/p>\n<p>\u300c\u6e1b\u640d\u306e\u5146\u5019\u306f\u306a\u304f\u3066\u3082\u3001\u56de\u53ce\u53ef\u80fd\u4fa1\u984d\u306e\u8a08\u7b97\u304c\u5fc5\u8981\u306a\u3093\u3067\u3059\u306d\u3002\u5206\u304b\u308a\u307e\u3057\u305f\u3002\u300d<br \/>\n\u685c\u4e95\u306f\u5fd8\u308c\u306a\u3044\u3088\u3046\u306b\u30e1\u30e2\u3092\u53d6\u3063\u305f\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"border-bottom: solid 2px #cd5c5c; border-left: solid 10px #696969; padding-left: 15px; line-height: 150%;\"><strong>\u56de\u53ce\u53ef\u80fd\u4fa1\u984d\u306e\u6e2c\u5b9a<\/strong><\/h4>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/09\/story_ifrs9-5.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-106546\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/09\/story_ifrs9-5.png\" alt=\"\" width=\"948\" height=\"1246\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/09\/story_ifrs9-5.png 948w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/09\/story_ifrs9-5-228x300.png 228w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/09\/story_ifrs9-5-779x1024.png 779w\" sizes=\"(max-width: 948px) 100vw, 948px\" \/><\/a><\/p>\n<p>\u300c\u6e1b\u640d\u306e\u5146\u5019\u304c\u3042\u308b\u3068\u5224\u65ad\u3055\u308c\u305f\u5834\u5408\u3001\u6b21\u306e\u30b9\u30c6\u30c3\u30d7\u3001\u3064\u307e\u308a\u3001\u56de\u53ce\u53ef\u80fd\u4fa1\u984d\uff08recoverable amount\uff09\u3092\u6e2c\u5b9a\u3059\u308b\u3053\u3068\u306b\u306a\u308b\u3002\u3053\u306e\u6d41\u308c\u306f\u3001\u3082\u3046\u5927\u4e08\u592b\u3060\u306a\uff1f\u300d<\/p>\n<p>\u300c\u306f\u3044\u3002\uff11\u6bb5\u968e\u30a2\u30d7\u30ed\u30fc\u30c1\u3060\u304b\u3089\u3067\u3059\u306d\u3002\u300d<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong><span style=\"color: #b22222;\">\u25c6<\/span>\u56de\u53ce\u53ef\u80fd\u4fa1\u984d\u306f\u51e6\u5206\u30b3\u30b9\u30c8\u63a7\u9664\u5f8c\u306e\u516c\u6b63\u4fa1\u5024\u304b\u4f7f\u7528\u4fa1\u5024\u306e\u5927\u304d\u3044\u65b9<\/strong><\/h4>\n<p style=\"margin-bottom: 3px;\">\u300c\u3053\u306e\u56de\u53ce\u53ef\u80fd\u4fa1\u984d\u306f\u3001<\/p>\n<ul>\n<li>\u51e6\u5206\u30b3\u30b9\u30c8\u63a7\u9664\u5f8c\u306e\u516c\u6b63\u4fa1\u5024\uff08fair value less costs of disposal\uff09<\/li>\n<li>\u4f7f\u7528\u4fa1\u5024\uff08value in use\uff09<\/li>\n<\/ul>\n<p style=\"margin-top: -1.5em;\">\u306e\uff12\u3064\u306e\u3046\u3061\u3001\u3044\u305a\u308c\u304b\u5927\u304d\u3044\u91d1\u984d\u3068\u5b9a\u7fa9\u3055\u308c\u3066\u3044\u308b\u3093\u3060\u3002\u300d<\/p>\n<p>\u300c\u306a\u308b\u307b\u3069\u3002\u3067\u306f\u3001\u6e1b\u640d\u306e\u5146\u5019\u304c\u8b58\u5225\u3055\u308c\u305f\u8cc7\u7523\u304c\u3042\u308c\u3070\u3001\u305d\u306e\uff12\u3064\u306e\u4fa1\u5024\u3092\u6e2c\u5b9a\u3059\u308b\u3053\u3068\u306b\u306a\u308b\u3093\u3067\u3059\u306d\u3002\u300d<br \/>\n\u85e4\u539f\u306f\u8155\u3092\u7d44\u3093\u3067\u3001\u685c\u4e95\u306e\u8a00\u8449\u3092\u88dc\u8db3\u3057\u305f\u3002<\/p>\n<p>\u300c\u307e\u3041\u306a\u3002\u3067\u3082\u3001\u3069\u3061\u3089\u304b\uff11\u3064\u3067\u3082\u8cc7\u7523\u306e\u5e33\u7c3f\u4fa1\u984d\u3092\u8d85\u904e\u3059\u308b\u5834\u5408\u306f\u3001\u305d\u3082\u305d\u3082\u8cc7\u7523\u306f\u6e1b\u640d\u3057\u3066\u3044\u306a\u3044\u3093\u3060\u304b\u3089\u3001\u3082\u3046\u4e00\u65b9\u3092\u308f\u3056\u308f\u3056\u898b\u7a4d\u3082\u308b\u5fc5\u8981\u306f\u306a\u3044\u305e\u3002\u305d\u306e\u5834\u5408\u306f\u3001\u7247\u65b9\u3060\u3051\u898b\u7a4d\u3082\u308c\u3070\u5341\u5206\u3060\u3002\u300d<\/p>\n<p>\u300c\u3042\u3001\u78ba\u304b\u306b\u305d\u306e\u901a\u308a\u3067\u3059\u306d\u3002\u300d<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong><span style=\"color: #b22222;\">\u25c6<\/span>\u51e6\u5206\u30b3\u30b9\u30c8\u63a7\u9664\u5f8c\u306e\u516c\u6b63\u4fa1\u5024\u306fIFRS\u7b2c13\u53f7\u306b\u57fa\u3065\u3044\u3066\u6e2c\u5b9a<\/strong><\/h4>\n<p>\u300c\u3068\u3053\u308d\u3067\u3001\u300e\u51e6\u5206\u30b3\u30b9\u30c8\u63a7\u9664\u5f8c\u306e\u516c\u6b63\u4fa1\u5024\u300f\u3068\u8a00\u3044\u307e\u3057\u305f\u304c\u3001\u516c\u6b63\u4fa1\u5024\u3068\u3044\u3048\u3070\u3001\u78ba\u304b\uff65\uff65\uff65<a title=\"\u30b9\u30c8\u30fc\u30ea\u30fc\u3067\u5b66\u3076\uff29\uff26\uff32\uff33\u5165\u9580\u3000\u3010\u7b2c\uff15\u8a71\u3011\u300c\u6982\u5ff5\u30d5\u30ec\u30fc\u30e0\u30ef\u30fc\u30af\u306e\u6539\u8a02\u3068\u516c\u6b63\u4fa1\u5024\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/ifrs-article-23\/\" target=\"_blank\">IFRS\u7b2c13\u53f7\u306e\u30a2\u30ec<\/a>\u3067\u3059\u304b\uff1f\u300d<br \/>\n\u685c\u4e95\u304c\u5c11\u3057\u81ea\u4fe1\u306a\u3055\u305d\u3046\u306b\u3001\u85e4\u539f\u306b\u78ba\u8a8d\u3057\u305f\u3002<\/p>\n<p>\u300c\u304a\u3001\u3088\u304f\u899a\u3048\u3066\u3044\u305f\u306a\u3002\u305d\u3046\u3001IFRS\u7b2c13\u53f7\u300e\u516c\u6b63\u4fa1\u5024\u6e2c\u5b9a\u300f\u3060\u3002\u300d<br \/>\n\u85e4\u539f\u304b\u3089\u3059\u308c\u3070\u3001\u685c\u4e95\u306f\u3059\u3063\u304b\u308a\u5fd8\u308c\u3066\u3044\u308b\u3060\u308d\u3046\u3068\u4e88\u60f3\u3057\u3066\u3044\u305f\u306e\u3067\u3001\u685c\u4e95\u306e\u53e3\u304b\u3089\u57fa\u6e96\u540d\u304c\u51fa\u3066\u304d\u305f\u306e\u306f\u5b09\u3057\u3044\u9a5a\u304d\u3060\u3063\u305f\u3002<\/p>\n<p>\u300c\u3048\u3048\u3002\u4e2d\u8eab\u306f\u3059\u3063\u304b\u308a\u5fd8\u308c\u3066\u3057\u307e\u3044\u307e\u3057\u305f\u3051\u3069\u3002\u300d<\/p>\n<p>\u300c\u306f\u306f\u3002\u5185\u5bb9\u304c\u62bd\u8c61\u7684\u3060\u304b\u3089\u306a\u3002\u4e00\u767a\u3067\u899a\u3048\u3089\u308c\u308b\u3088\u3046\u306a\u3082\u3093\u3058\u3083\u306a\u3044\u304b\u3089\u3001\u3053\u3046\u3084\u3063\u3066\u898b\u304b\u3051\u305f\u6642\u306b\u305d\u306e\u90fd\u5ea6\u8aad\u307f\u76f4\u3057\u3066\u3001\u77e5\u8b58\u306e\u5b9a\u7740\u3092\u56f3\u308c\u3070\u3044\u3044\u3068\u601d\u3046\u305e\u3002\u300d<\/p>\n<p>\u300c\u3048\u3048\u3001\u305d\u3046\u3057\u307e\u3059\u3002\u300d\u3068\u685c\u4e95\u306f\u7d20\u76f4\u306b\u7b54\u3048\u305f\u3002<\/p>\n<p>\u300c\u304a\u524d\u304c\u8a00\u3063\u305f\u3068\u304a\u308a\u3001IFRS\u7b2c13\u53f7\u306b\u57fa\u3065\u3044\u3066\u516c\u6b63\u4fa1\u5024\u3092\u898b\u7a4d\u3082\u308b\u3053\u3068\u306b\u306a\u308b\u3002\u305d\u3053\u304b\u3089\u8cc7\u7523\u3092\u51e6\u5206\u3059\u308b\u305f\u3081\u306b\u76f4\u63a5\u8d77\u56e0\u3059\u308b\u30b3\u30b9\u30c8\u3067\u3042\u308b\u300e\u51e6\u5206\u30b3\u30b9\u30c8\u300f\u3092\u5dee\u3057\u5f15\u3044\u305f\u91d1\u984d\u304c\u300e\u51e6\u5206\u30b3\u30b9\u30c8\u63a7\u9664\u5f8c\u306e\u516c\u6b63\u4fa1\u5024\u300f\u3060\u3002\u300d<\/p>\n<p>\u300c\u306f\u3044\u3002\u5206\u304b\u308a\u307e\u3057\u305f\u3002\u300d<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong><span style=\"color: #b22222;\">\u25c6<\/span>\u4f7f\u7528\u4fa1\u5024<\/strong><\/h4>\n<p>\u300c\uff12\u3064\u76ee\u306e\u4f7f\u7528\u4fa1\u5024\u306b\u3064\u3044\u3066\u306f\u3001\u65e5\u672c\u57fa\u6e96\u3067\u3082\u304a\u99b4\u67d3\u307f\u3060\u306a\u3002\u300d<\/p>\n<p>\u300c\u305d\u3046\u3067\u3059\u306d\u3002\u305d\u306e\u8cc7\u7523\u306e\u7d99\u7d9a\u4f7f\u7528\u3068\u6700\u7d42\u7684\u306a\u51e6\u5206\u304b\u3089\u767a\u751f\u3059\u308b\u6b63\u5473\u306e\u5c06\u6765\u30ad\u30e3\u30c3\u30b7\u30e5\u30fb\u30d5\u30ed\u30fc\u3092\u73fe\u5728\u4fa1\u5024\u306b\u5272\u308a\u5f15\u3044\u305f\u3082\u306e\u3067\u3059\u3088\u306d\u3002\u300d<\/p>\n<p>\u300c\u3042\u3042\u3002\u3053\u3053\u306f\u5927\u4e08\u592b\u305d\u3046\u3060\u306a\u3002\u300d<br \/>\n\u85e4\u539f\u306f\u5b89\u5fc3\u3057\u3066\u6b21\u306b\u9032\u3080\u3053\u3068\u306b\u3057\u305f\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong><span style=\"color: #b22222;\">\u25c6<\/span>\u56de\u53ce\u53ef\u80fd\u4fa1\u984d\u306e\u7b97\u5b9a\u5358\u4f4d<\/strong><\/h4>\n<p>\u300c\u6b21\u306f\u6e1b\u640d\u640d\u5931\u306e\u8a08\u4e0a\u306e\u30b9\u30c6\u30c3\u30d7\u3067\u3059\u306d\uff01\u300d<br \/>\n\u685c\u4e95\u304c\u78ba\u8a8d\u3059\u308b\u3068\u3001\u85e4\u539f\u304c\u9996\u3092\u6a2a\u306b\u632f\u3063\u305f\u3002<\/p>\n<p>\u300c\u3044\u3084\u3001\u307e\u3060\u3060\u3002\u305d\u306e\u524d\u306b\u3001\u56de\u53ce\u53ef\u80fd\u4fa1\u984d\u3092\u7b97\u5b9a\u3059\u308b\u5358\u4f4d\u306b\u3064\u3044\u3066\u8aac\u660e\u304c\u5fc5\u8981\u3060\u304b\u3089\u306a\u3002\u300d<br \/>\n\u5c11\u3057\u8003\u3048\u3066\u3001\u685c\u4e95\u304c\u53e3\u3092\u958b\u3044\u305f\u3002<\/p>\n<p>\u300c\u3048\u3063\u3068\u3001\u300c\u56de\u53ce\u53ef\u80fd\u4fa1\u984d\u3092\u7b97\u5b9a\u3059\u308b\u5358\u4f4d\u300d\u3063\u3066\u3001\u3044\u308f\u3086\u308b\u8cc7\u7523\u306e\u30b0\u30eb\u30fc\u30d4\u30f3\u30b0\u306e\u3053\u3068\u3067\u3057\u3087\u3046\u304b\uff1f\u300d<\/p>\n<p>\u300c\u3042\u3042\u3002\u7c21\u5358\u306b\u8a00\u3048\u3070\u3001\u305d\u3046\u3044\u3046\u3053\u3068\u3060\u3002IFRS\u3067\u306f\u3069\u3046\u898f\u5b9a\u3057\u3066\u3044\u308b\u306e\u304b\u3001\u78ba\u8a8d\u3059\u308b\u305e\u3002\u300d<\/p>\n<p>\u300c\u306f\u3044\u3001\u5206\u304b\u308a\u307e\u3057\u305f\u3002\u300d<br \/>\n\u685c\u4e95\u306f\u30e1\u30e2\u306e\u6e96\u5099\u3092\u3057\u305f\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong><span style=\"color: #b22222;\">\u25c6<\/span>\u56de\u53ce\u53ef\u80fd\u4fa1\u984d\u306f\u3001\u500b\u5225\u8cc7\u7523\u6bce\u306b\u7b97\u5b9a\u3002\u305d\u308c\u304c\u3067\u304d\u306a\u3051\u308c\u3070\u8cc7\u91d1\u751f\u6210\u5358\u4f4d\u3054\u3068\u306b\u7b97\u5b9a<\/strong><\/h4>\n<p>\u300c\u307e\u305a\u3001IFRS\u3067\u306f\u3001\u57fa\u672c\u7684\u306b\u306f\u500b\u5225\u8cc7\u7523\u306b\u3064\u3044\u3066\u56de\u53ce\u53ef\u80fd\u4fa1\u984d\u3092\u898b\u7a4d\u3082\u308b\u5fc5\u8981\u304c\u3042\u308b\u3093\u3060\u3002\u300d<\/p>\n<p>\u300c\u3048\uff65\uff65\uff65\u3002\u500b\u5225\u8cc7\u7523\u6bce\u306b\u898b\u7a4d\u3082\u308c\u308b\u3093\u3067\u3059\u304b\uff1f\u300d<\/p>\n<p>\u300c\u307e\u3041\u3001\u666e\u901a\u306f\u96e3\u3057\u3044\u3088\u306a\u3002\u3060\u304b\u3089\u3001\u500b\u5225\u8cc7\u7523\u306e\u56de\u53ce\u53ef\u80fd\u4fa1\u984d\u306e\u898b\u7a4d\u308a\u304c\u53ef\u80fd\u3067\u306a\u3044\u5834\u5408\u306f\u3001\u305d\u306e\u8cc7\u7523\u304c\u5c5e\u3059\u308b\u300e\u8cc7\u91d1\u751f\u6210\u5358\u4f4d\uff08cash generating unit\uff09\u300f\u306e\u56de\u53ce\u53ef\u80fd\u6027\u3092\u7b97\u5b9a\u3059\u308b\u3053\u3068\u306b\u306a\u308b\u3002\u300d<\/p>\n<p>\u300c\u306a\u308b\u307b\u3069\u3002\u305d\u306e\u300e\u8cc7\u91d1\u751f\u6210\u5358\u4f4d\u300f\u3068\u3044\u3046\u8cc7\u7523\u30b0\u30eb\u30fc\u30d7\u3092\u8b58\u5225\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3093\u3067\u3059\u306d\u3002\u300d<\/p>\n<p>\u300c\u305d\u3046\u3044\u3046\u3053\u3068\u3060\u3002\u300d\u3068\u8a00\u3046\u3068\u3001\u85e4\u539f\u306f\u8cc7\u91d1\u751f\u6210\u5358\u4f4d\u306b\u3064\u3044\u3066\u8aac\u660e\u3092\u7d9a\u3051\u305f\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong><span style=\"color: #b22222;\">\u25c6<\/span>\u8cc7\u91d1\u751f\u6210\u5358\u4f4d\u306e\u8b58\u5225<\/strong><\/h4>\n<p>\u300c\u300e\u8cc7\u91d1\u751f\u6210\u5358\u4f4d\u300f\u3068\u306f\u3001\u4ed6\u306e\u8cc7\u7523\u53c8\u306f\u8cc7\u7523\u30b0\u30eb\u30fc\u30d7\u304b\u3089\u306e\u30ad\u30e3\u30c3\u30b7\u30e5\u30fb\u30a4\u30f3\u30d5\u30ed\u30fc\u3068\u306f\u6982\u306d\u72ec\u7acb\u3057\u305f\u30ad\u30e3\u30c3\u30b7\u30e5\u30fb\u30a4\u30f3\u30d5\u30ed\u30fc\u3092\u751f\u6210\u3059\u308b\u6700\u5c0f\u306e\u8b58\u5225\u53ef\u80fd\u306a\u8cc7\u7523\u30b0\u30eb\u30fc\u30d7\u306e\u3053\u3068\u3092\u8a00\u3046\u3002\u3053\u3053\u307e\u3067\u306f\u5927\u4e08\u592b\u304b\uff1f\u300d<\/p>\n<p>\u300c\u306f\u3044\u3001\u306a\u3093\u3068\u304b\u3002\u300d<br \/>\n\u685c\u4e95\u304c\u7406\u89e3\u3067\u304d\u3066\u3044\u308b\u3053\u3068\u3092\u78ba\u8a8d\u3057\u3066\u3001\u85e4\u539f\u306f\u3055\u3089\u306b\u8aac\u660e\u3092\u52a0\u3048\u305f\u3002<\/p>\n<p>\u300c\u305d\u3057\u3066\u3001\u3053\u306e\u8cc7\u91d1\u751f\u6210\u5358\u4f4d\u306e\u8b58\u5225\u306b\u306f\u3001\u7d4c\u55b6\u8005\u304c\u3069\u306e\u3088\u3046\u306b\u4e8b\u696d\u3092\u7ba1\u7406\u3057\u3066\u3044\u308b\u304b\u3001\u307e\u305f\u3001\u4e8b\u696d\u306e\u7d99\u7d9a\u3084\u51e6\u5206\u306e\u610f\u601d\u6c7a\u5b9a\u3092\u3069\u306e\u3088\u3046\u306b\u884c\u3046\u306e\u304b\u3001\u3068\u3044\u3046\u8981\u56e0\u3092\u8003\u616e\u3057\u3066\u5224\u65ad\u3059\u308b\u3053\u3068\u306b\u306a\u308b\u3093\u3060\u3002\u300d<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong><span style=\"color: #b22222;\">\u25c6<\/span>\u65e5\u672c\u57fa\u6e96\u306e\u8cc7\u7523\u30b0\u30eb\u30fc\u30d7\u3068\u8cc7\u91d1\u751f\u6210\u5358\u4f4d\u306b\u5927\u304d\u306a\u76f8\u9055\u306f\u306a\u3044<\/strong><\/h4>\n<p>\u300c\u306a\u308b\u307b\u3069\u3002\u300e\u8cc7\u91d1\u751f\u6210\u5358\u4f4d\u300f\u3068\u3044\u3046\u8a00\u8449\u306f\u521d\u3081\u3066\u805e\u304d\u307e\u3057\u305f\u3051\u3069\u3001\u5b9a\u7fa9\u3092\u805e\u304f\u3068\u65e5\u672c\u57fa\u6e96\u306e\u8cc7\u7523\u30b0\u30eb\u30fc\u30d7\u3068\u305d\u3046\u5909\u308f\u308a\u307e\u305b\u3093\u306d\u3002\u300d<\/p>\n<p>\u300c\u3042\u3042\u3002\u30a6\u30c1\u306e\u4f1a\u793e\u3067\u3082\u3001IFRS\u5c0e\u5165\u5f8c\u3082\u4eca\u306e\u30b0\u30eb\u30fc\u30d4\u30f3\u30b0\u306e\u307e\u307e\u6e1b\u640d\u691c\u8a0e\u3059\u308b\u3053\u3068\u306b\u306a\u3063\u3066\u3044\u308b\u3002\u300d<\/p>\n<p>\u300c\u3078\u3047\u3002\u3082\u3046\u8a71\u306f\u305d\u3053\u307e\u3067\u9032\u3093\u3067\u308b\u3093\u3067\u3059\u306d\u3002\u300d<br \/>\n\u685c\u4e95\u306f\u3001\u85e4\u539f\u3068\u9055\u3063\u3066IFRS\u5c0e\u5165\u306e\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u30c1\u30fc\u30e0\u306e\u4e00\u54e1\u3067\u306f\u306a\u3044\u3002\u305d\u3046\u3068\u5206\u304b\u3063\u3066\u3044\u3066\u3082\u3001\u685c\u4e95\u306f\u5c11\u3057\u53d6\u308a\u6b8b\u3055\u308c\u305f\u3088\u3046\u306a\u6c17\u5206\u306b\u306a\u3063\u305f\u3002<\/p>\n<p>\u300c\u3061\u306a\u307f\u306b\u3001\u3053\u306e\u300e\u8cc7\u91d1\u751f\u6210\u5358\u4f4d\u300f\u306f\u982d\u6587\u5b57\u3092\u53d6\u3063\u3066CGU\u3068\u8a00\u3046\u3002\u6587\u66f8\u3067\u3082\u3051\u3063\u3053\u3046\u76ee\u306b\u3059\u308b\u304b\u3089\u3001\u899a\u3048\u305f\u65b9\u304c\u3044\u3044\u305e\u3002\u300d<\/p>\n<p>\u300c\u306f\u3044\u3002\u5206\u304b\u308a\u307e\u3057\u305f\u3002\u300d<br \/>\n\u3069\u3093\u3069\u3093\u5897\u3048\u3066\u3044\u304fIFRS\u7528\u8a9e\u3092\u4e00\u5ea6\u6574\u7406\u3057\u306a\u304f\u3061\u3083\u306a\u3001\u3068\u685c\u4e95\u306f\u601d\u3044\u306a\u304c\u3089\u3001\u5fd8\u308c\u306a\u3044\u3088\u3046\u306b\u30e1\u30e2\u3092\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>\u6e1b\u640d\u640d\u5931\u306e\u8a08\u4e0a<\/strong><\/h4>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/09\/story_ifrs9-6.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-106547\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/09\/story_ifrs9-6.png\" alt=\"\" width=\"944\" height=\"1246\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/09\/story_ifrs9-6.png 944w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/09\/story_ifrs9-6-227x300.png 227w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/09\/story_ifrs9-6-775x1024.png 775w\" sizes=\"(max-width: 944px) 100vw, 944px\" \/><\/a><\/p>\n<p>\u300c\u3055\u3066\u3001CGU\u6bce\u306e\u56de\u53ce\u53ef\u80fd\u4fa1\u984d\u304c\u5206\u304b\u308c\u3070\u3001\u3042\u3068\u306f\u305d\u308c\u305e\u308c\u306e\u5e33\u7c3f\u4fa1\u984d\u3068\u306e\u6bd4\u8f03\u3092\u3059\u308b\u3060\u3051\u3060\u3002\u300d<\/p>\n<p>\u300c\u3055\u3063\u305d\u304fCGU\u3063\u3066\u8a00\u8449\u3092\u4f7f\u3046\u3093\u3067\u3059\u306d\uff65\uff65\uff65\u300d<br \/>\n\u30a2\u30eb\u30d5\u30a1\u30d9\u30c3\u30c8\u3068\u306f\u3044\u3048\u3001\u82f1\u8a9e\u304c\u3042\u307e\u308a\u597d\u304d\u3067\u306f\u306a\u3044\u685c\u4e95\u306b\u3068\u3063\u3066\u4f1a\u8a71\u306b\u82f1\u5358\u8a9e\u304c\u6df7\u3056\u308b\u8aac\u660e\u306f\u6b63\u76f4\u52d8\u5f01\u3057\u3066\u307b\u3057\u3044\u3002<\/p>\n<p>\u300c\u304a\u524d\u3082\u6163\u308c\u3066\u304a\u3044\u305f\u65b9\u304c\u3044\u3044\u3060\u308d\u3046\uff1f\u300d<br \/>\n\u305d\u3093\u306a\u685c\u4e95\u306e\u6c17\u6301\u3061\u3092\u77e5\u3063\u3066\u3044\u308b\u85e4\u539f\u306f\u30cb\u30e4\u30ea\u3068\u8fd4\u3057\u305f\u3002\u8ca0\u3051\u308b\u307e\u3044\u3068\u3001\u685c\u4e95\u306f\u6c17\u3092\u53d6\u308a\u76f4\u3057\u3066\u3001\u85e4\u539f\u306b\u78ba\u8a8d\u3057\u305f\u3002<\/p>\n<p>\u300c\u3048\u30fc\u3068\u3001\u56de\u53ce\u53ef\u80fd\u4fa1\u984d\u3088\u308a\u5e33\u7c3f\u4fa1\u984d\u306e\u65b9\u304c\u4e0a\u56de\u308c\u3070\u3001\u5e33\u7c3f\u4fa1\u984d\u3092\u56de\u53ce\u53ef\u80fd\u4fa1\u984d\u307e\u3067\u6e1b\u984d\u3057\u3066\u3001\u305d\u306e\u5dee\u984d\u3092\u6e1b\u640d\u640d\u5931\u3068\u3057\u3066\u8a08\u4e0a\u3059\u308b\u3093\u3067\u3059\u3088\u306d\u3002\u300d<\/p>\n<p>\u300c\u3042\u3042\u3002\u30a4\u30e1\u30fc\u30b8\u306f\u3053\u3093\u306a\u611f\u3058\u3060\u306a\u3002\u300d<\/p>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/09\/story_ifrs9-7.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-106548 aligncenter\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/09\/story_ifrs9-7.png\" alt=\"\" width=\"484\" height=\"165\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/09\/story_ifrs9-7.png 691w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/09\/story_ifrs9-7-300x102.png 300w\" sizes=\"(max-width: 484px) 100vw, 484px\" \/><\/a><\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong><span style=\"color: #b22222;\">\u25c6<\/span>\u6e1b\u640d\u640d\u5931\u306f\u901a\u5e38\u3001\u7d14\u640d\u76ca\u3068\u3057\u3066\u8a8d\u8b58<\/strong><\/h4>\n<p>\u85e4\u539f\u306f\u8aac\u660e\u3092\u7d9a\u3051\u305f\u3002<\/p>\n<p>\u300c\u6e1b\u640d\u640d\u5931\u306f\u901a\u5e38\u3001\u7d14\u640d\u76ca\u306b\u8a8d\u8b58\u3059\u308b\u3002\u3082\u3063\u3068\u5177\u4f53\u7684\u306b\u8a00\u3046\u3068\u3001\u55b6\u696d\u640d\u76ca\u3068\u3057\u3066\u8a08\u4e0a\u3055\u308c\u308b\u3093\u3060\u3002\u300d<\/p>\n<p>\u300c\u3042\u3063\u3001IFRS\u3067\u306f\u7279\u5225\u640d\u76ca\u306f\u8a08\u4e0a\u3055\u308c\u306a\u3044\u304b\u3089\u3067\u3059\u306d\u3002\u300d<\/p>\n<p>\u300c\u305d\u3046\u3044\u3046\u3053\u3068\u3060\u3002\u300d<\/p>\n<p>\u300c\u5148\u8f29\u3001\u300e\u901a\u5e38\u300f\u3063\u3066\u3044\u3046\u3053\u3068\u306f\u3001\u5225\u306e\u30b1\u30fc\u30b9\u3082\u3042\u308b\u3063\u3066\u3053\u3068\u3067\u3059\u304b\uff1f\u300d<\/p>\n<p>\u300c\u3042\u3042\u3002\u56fa\u5b9a\u8cc7\u7523\u304c\u518d\u8a55\u4fa1\u984d\u3067\u8a08\u4e0a\u3055\u308c\u3066\u3044\u308b\u5834\u5408\u306f\u3001\u518d\u8a55\u4fa1\u306e\u6e1b\u984d\u3068\u3057\u3066\u305d\u306e\u4ed6\u306e\u5305\u62ec\u5229\u76ca\u306b\u8a8d\u8b58\u3055\u308c\u308b\u3053\u3068\u304c\u3042\u308b\u3002\u300d<\/p>\n<p>\u300c\u3078\u3047\u3001\u305d\u3046\u306a\u3093\u3067\u3059\u304b\u3002\u300d<\/p>\n<p>\u300c\u3053\u3053\u307e\u3067\u304c\u3001\u6e1b\u640d\u640d\u5931\u8a08\u4e0a\u306e\u6d41\u308c\u3060\u3002\u3069\u3046\u3060\u3063\u305f\uff1f\u300d<\/p>\n<p>\u300c\u601d\u3063\u305f\u3088\u308a\u65e5\u672c\u57fa\u6e96\u3068\u4f3c\u3066\u3044\u308b\u70b9\u304c\u591a\u3044\u3067\u3059\u306d\u3002\u6240\u3005\u9055\u3046\u70b9\u304c\u3042\u308a\u307e\u3057\u305f\u3051\u3069\u3001\u6574\u7406\u3059\u308c\u3070\u5bfe\u5fdc\u3067\u304d\u305d\u3046\u3067\u3059\u3002\u300d<br \/>\n\u305d\u306e\u8a00\u8449\u3092\u805e\u3044\u3066\u3001\u85e4\u539f\u3082\u307b\u3063\u3068\u3057\u305f\u8868\u60c5\u3092\u898b\u305b\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>\u6e1b\u640d\u640d\u5931\u306e\u623b\u5165\u308c\u306e\u624b\u7d9a\u306f\u6e1b\u640d\u8a08\u4e0a\u6642\u3068\u540c\u3058<\/strong><\/h4>\n<p>\uff12\u4eba\u306f\u5c11\u3057\u4f11\u61a9\u3092\u306f\u3055\u3093\u3067\u3001\u52c9\u5f37\u3092\u518d\u958b\u3059\u308b\u3053\u3068\u306b\u3057\u305f\u3002<\/p>\n<p>\u300c\u3055\u3066\u3001IFRS\u3067\u306f\u6e1b\u640d\u640d\u5931\u3092\u8a08\u4e0a\u3057\u305f\u5f8c\u3001\u6e1b\u640d\u640d\u5931\u306e\u623b\u5165\u308c\u3092\u691c\u8a0e\u3059\u308b\u3053\u3068\u306b\u306a\u308b\u3001\u3068\u59cb\u3081\u306b\u8aac\u660e\u3057\u305f\u3088\u306a\uff1f\u300d<\/p>\n<p>\u300c\u306f\u3044\u3002\u300d<\/p>\n<p>\u685c\u4e95\u306f\u56fa\u3044\u8868\u60c5\u3067\u7b54\u3048\u305f\u3002\u6e1b\u640d\u640d\u5931\u306e\u623b\u5165\u308c\u51e6\u7406\u306f\u65e5\u672c\u57fa\u6e96\u306b\u306f\u306a\u3044\u305f\u3081\u3001\u96e3\u89e3\u306a\u306e\u3067\u306f\u306a\u3044\u304b\u3068\u3044\u3046\u4e0d\u5b89\u3092\u6301\u3063\u305f\u304b\u3089\u3060\u3002<\/p>\n<p>\u300c\u305d\u3093\u306a\u306b\u56fa\u304f\u306a\u3089\u306a\u304f\u3066\u3082\u5927\u4e08\u592b\u3060\u3002\u6e1b\u640d\u640d\u5931\u306e\u623b\u5165\u308c\u3092\u691c\u8a0e\u3059\u308b\u30b9\u30c6\u30c3\u30d7\u306f\u6e1b\u640d\u640d\u5931\u8a08\u4e0a\u306e\u3068\u304d\u3068\u540c\u3058\u306a\u3093\u3060\u3002\u300d<\/p>\n<p>\u300c\u3048\u3063\u3002\u3058\u3083\u3001\u300e\u5146\u5019\u2192\u6e2c\u5b9a\u300f\u3063\u3066\u3044\u3046\u6d41\u308c\u3068\u3044\u3046\u3053\u3068\u3067\u3059\u304b\uff1f\u300d<br \/>\n\u85e4\u539f\u306e\u8aac\u660e\u306b\u3084\u3084\u62cd\u5b50\u629c\u3051\u3057\u305f\u685c\u4e95\u306f\u3001\u30d5\u30ed\u30fc\u30c1\u30e3\u30fc\u30c8\u3092\u3082\u3046\u4e00\u5ea6\u898b\u8fd4\u3057\u305f\u3002<\/p>\n<p>\u300c\u305d\u3046\u3044\u3046\u3053\u3068\u3002\u3055\u3063\u305d\u304f\u78ba\u8a8d\u3057\u3066\u3044\u3053\u3046\u3002\u300d<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong><span style=\"color: #b22222;\">\u25c6<\/span>\u6e1b\u640d\u640d\u5931\u623b\u5165\u308c\u306e\u5146\u5019<\/strong><\/h4>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/09\/story_ifrs9-8.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-106549\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/09\/story_ifrs9-8.png\" alt=\"\" width=\"940\" height=\"1242\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/09\/story_ifrs9-8.png 940w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/09\/story_ifrs9-8-227x300.png 227w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/09\/story_ifrs9-8-775x1024.png 775w\" sizes=\"(max-width: 940px) 100vw, 940px\" \/><\/a><\/p>\n<p>\u300c\u6e1b\u640d\u640d\u5931\u623b\u5165\u308c\u3082\u3001\u6e1b\u640d\u640d\u5931\u8a08\u4e0a\u6642\u3068\u540c\u69d8\u306b\u5404\u5831\u544a\u671f\u9593\u672b\u65e5\u3067\u5146\u5019\u306e\u6709\u7121\u3092\u691c\u8a0e\u3059\u308b\u3002\u623b\u5165\u308c\u306e\u5146\u5019\u306b\u95a2\u3057\u3066\u3082\u3001\u5916\u90e8\u60c5\u5831\u3068\u5185\u90e8\u60c5\u5831\u306b\u5206\u3051\u3066\u6700\u4f4e\u9650\u8003\u616e\u3059\u308b\u4e8b\u9805\u306e\u4f8b\u793a\u304c\u57fa\u6e96\u3067\u793a\u3055\u308c\u3066\u3044\u308b\u3093\u3060\u3002\u3053\u308c\u304c\u3001\u305d\u306e\u307e\u3068\u3081\u305f\u3082\u306e\u3060\u3002\u300d<br \/>\n\u305d\u3046\u8a00\u3046\u3068\u3001\u85e4\u539f\u306f\u30d5\u30a1\u30a4\u30eb\u304b\u3089\u3042\u3089\u304b\u3058\u3081\u53d6\u308a\u51fa\u3057\u3066\u304a\u3044\u305f\u7528\u7d19\u3092\u685c\u4e95\u306b\u6e21\u3057\u305f\u3002<br \/>\n\u8868\u306b\u306f\u3001\u9805\u76ee\u304c\u5c11\u306a\u3044\u3082\u306e\u306e\u3001\u6e1b\u640d\u306e\u5146\u5019\u3068\u4f3c\u305f\u3088\u3046\u306a\u8a00\u8449\u304c\u4e26\u3093\u3067\u3044\u308b\u3002<\/p>\n<p style=\"margin-bottom: 3px;\"><strong>\u3010\u6e1b\u640d\u640d\u5931\u623b\u5165\u308c\u306e\u5146\u5019\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:#FFB6C1;color:#000000;border-color:#FFB6C1;\">\n\t\t<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:3px;border-color:#3CB371;\"><\/div>\n<h4 style=\"text-align: center;\"><strong><span style=\"color: #3cb371;\">\u3010\u5916\u90e8\u306e\u60c5\u5831\u6e90\u3011<\/span><\/strong><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:3px;border-color:#3CB371;\"><\/div>\n<ul>\n<li>\u8cc7\u7523\u306e\u4fa1\u5024\u304c\u8457\u3057\u304f\u5897\u52a0\u3057\u3066\u3044\u308b\u3068\u3044\u3046\u89b3\u5bdf\u53ef\u80fd\u306a\u5146\u5019<\/li>\n<li>\u6280\u8853\u7684\u3001\u5e02\u5834\u7684\u3001\u7d4c\u6e08\u7684\u82e5\u3057\u304f\u306f\u6cd5\u7684\u74b0\u5883\u7b49\u306e\u8457\u3057\u3044\u5909\u5316<\/li>\n<li>\u5e02\u5834\u91d1\u5229\u7b49\u306e\u4e0b\u843d\u306b\u3088\u308a\u56de\u53ce\u53ef\u80fd\u4fa1\u984d\u306e\u8457\u3057\u3044\u5897\u52a0\u304c\u898b\u8fbc\u307e\u308c\u308b<\/li>\n<\/ul>\n<\/div>\n<\/div>\n<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:3px;border-color:#9400D3;\"><\/div>\n<h4 style=\"text-align: center;\"><strong><span style=\"color: #9400d3;\">\u3010\u5185\u90e8\u306e\u60c5\u5831\u6e90\u3011<\/span><\/strong><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:3px;border-color:#9400D3;\"><\/div>\n<ul>\n<li>\u8cc7\u7523\u306e\u4f7f\u7528\u53c8\u306f\u4f7f\u7528\u4e88\u5b9a\u306e\u7a0b\u5ea6\u53c8\u306f\u65b9\u6cd5\u306e\u8457\u3057\u3044\u5909\u5316<\/li>\n<li>\u8cc7\u7523\u306e\u7d4c\u6e08\u7684\u6210\u679c\u304c\u4e88\u60f3\u3088\u308a\u826f\u597d\u53c8\u306f\u826f\u597d\u3068\u306a\u308b\u3067\u3042\u308d\u3046\u3053\u3068\u3092\u793a\u3059\u5185\u90e8\u5831\u544a<\/li>\n<\/ul>\n<\/div>\n<\/div>\n<\/div>\n<p>\u300c\u6e1b\u640d\u306e\u5146\u5019\u3068\u307b\u307c\u53cd\u5bfe\u306b\u306a\u3063\u3066\u3044\u308b\u3093\u3067\u3059\u306d\u3002\u8cc7\u7523\u306e\u4fa1\u5024\u304c\u300e\u6e1b\u5c11\u300f\u304b\u3089\u300e\u5897\u52a0\u300f\u306b\u4ee3\u308f\u3063\u3066\u3044\u305f\u308a\u3001\u7d4c\u6e08\u7684\u52b9\u679c\u304c\u300e\u60aa\u5316\u300f\u304c\u300e\u826f\u597d\u300f\u306b\u306a\u3063\u3066\u3044\u305f\u308a\u3059\u308b\u3060\u3051\u3067\u3059\u306d\u3002\u300d<\/p>\n<p>\u300c\u305d\u3046\u306a\u3093\u3060\u3002\u6e1b\u640d\u306e\u5146\u5019\u306e\u30a4\u30e1\u30fc\u30b8\u3055\u3048\u7406\u89e3\u3067\u304d\u3066\u3044\u308c\u3070\u3001\u623b\u5165\u308c\u306e\u5146\u5019\u306f\u6e1b\u640d\u306e\u5146\u5019\u3068\u88cf\u8fd4\u3057\u306e\u95a2\u4fc2\u3060\u3068\u62bc\u3055\u3048\u3066\u304a\u3051\u3070\u5927\u4e08\u592b\u3060\u3002\u306a\uff1f\u601d\u3063\u305f\u3088\u308a\u7c21\u5358\u3060\u308d\u3046\uff1f\u300d<\/p>\n<p>\u300c\u3048\u3048\u3001\u5b89\u5fc3\u3057\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>\u56de\u53ce\u53ef\u80fd\u4fa1\u984d\u306e\u7b97\u5b9a<\/strong><\/h4>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/09\/story_ifrs9-9.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-106550\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/09\/story_ifrs9-9.png\" alt=\"\" width=\"942\" height=\"1244\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/09\/story_ifrs9-9.png 942w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/09\/story_ifrs9-9-227x300.png 227w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/09\/story_ifrs9-9-775x1024.png 775w\" sizes=\"(max-width: 942px) 100vw, 942px\" \/><\/a><\/p>\n<p>\u300c\u6e1b\u640d\u640d\u5931\u306e\u623b\u5165\u308c\u306e\u5146\u5019\u304c\u8a8d\u8b58\u3055\u308c\u305f\u3089\u3001\u56de\u53ce\u53ef\u80fd\u4fa1\u984d\u3092\u6e2c\u5b9a\u3059\u308b\u3053\u3068\u306b\u306a\u308b\u3002\u3053\u306e\u56de\u53ce\u53ef\u80fd\u4fa1\u984d\u306e\u7b97\u5b9a\u65b9\u6cd5\u306f\u3001\u6e1b\u640d\u640d\u5931\u8a08\u4e0a\u306e\u3068\u3053\u308d\u3067\u8aac\u660e\u3057\u305f\u3082\u306e\u3068\u540c\u3058\u3060\u3002\u300d<\/p>\n<p>\u300c\u306f\u3044\u3002\u3067\u306f\u3001\u3055\u3063\u304d\u78ba\u8a8d\u3057\u305f\u623b\u5165\u308c\u306e\u5146\u5019\u306b\u8a72\u5f53\u3059\u308b\u4e8b\u8c61\u304c\u3042\u308c\u3070\u3001\u307e\u305f\u56de\u53ce\u53ef\u80fd\u4fa1\u984d\u3092\u898b\u7a4d\u3082\u308b\u3053\u3068\u306b\u306a\u308b\u3093\u3067\u3059\u306d\u3002\u300d\u3068\u685c\u4e95\u306f\u78ba\u8a8d\u3057\u305f\u3002<\/p>\n<p>\u300c\u3042\u3042\u3002\u3060\u304c\u3001\u6700\u5f8c\u306e\u6e1b\u640d\u640d\u5931\u3092\u8a8d\u8b58\u3057\u305f\u4ee5\u5f8c\u306b\u305d\u306e\u8cc7\u7523\u306e\u56de\u53ce\u53ef\u80fd\u4fa1\u984d\u306e\u7b97\u5b9a\u306b\u7528\u3044\u305f\u898b\u7a4d\u3082\u308a\u306b\u5909\u66f4\u304c\u3042\u3063\u305f\u5834\u5408\u306e\u307f\u3001\u623b\u5165\u308c\u3092\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3093\u3060\u3002\u300d<\/p>\n<p>\u300c\u3068\u8a00\u3046\u3053\u3068\u306f\u3001\u305d\u306e\u898b\u7a4d\u308a\u8981\u7d20\u306b\u5909\u66f4\u304c\u306a\u3051\u308c\u3070\u3001\u6e1b\u640d\u640d\u5931\u306e\u623b\u5165\u308c\u306f\u3057\u306a\u304f\u3066\u3044\u3044\u3068\u3044\u3046\u3053\u3068\u3067\u3059\u304b\uff1f\u300d<\/p>\n<p>\u300c\u305d\u3046\u3044\u3046\u3053\u3068\u3060\u3002\u300d\u3068\u85e4\u539f\u306f\u8155\u3092\u7d44\u3093\u3067\u9837\u3044\u3066\u898b\u305b\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>\u6e1b\u640d\u640d\u5931\u306e\u623b\u5165\u308c\u306e\u4f1a\u8a08\u51e6\u7406<\/strong><\/h4>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/09\/story_ifrs9-10.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-106551\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/09\/story_ifrs9-10.png\" alt=\"\" width=\"940\" height=\"1242\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/09\/story_ifrs9-10.png 940w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/09\/story_ifrs9-10-227x300.png 227w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/09\/story_ifrs9-10-775x1024.png 775w\" sizes=\"(max-width: 940px) 100vw, 940px\" \/><\/a><\/p>\n<p>\u300c\u3088\u3057\u3002\u56de\u53ce\u53ef\u80fd\u4fa1\u984d\u3092\u7b97\u5b9a\u3057\u305f\u3089\u5e33\u7c3f\u4fa1\u984d\u3092\u56de\u53ce\u53ef\u80fd\u4fa1\u984d\u307e\u3067\u5897\u984d\u3057\u3001\u305d\u306e\u623b\u5165\u308c\u3092\u7d14\u640d\u76ca\u306b\u8a8d\u8b58\u3059\u308b\u3053\u3068\u306b\u306a\u308b\u3002\u300d<\/p>\n<p>\u300c\u3053\u308c\u3082\u7279\u5225\u640d\u76ca\u3067\u306f\u306a\u304f\u3001\u55b6\u696d\u640d\u76ca\u306b\u306a\u308b\u3093\u3067\u3059\u3088\u306d\uff1f\u300d<\/p>\n<p>\u300c\u3042\u3042\u3002\u305d\u306e\u901a\u308a\u3060\u3002\u300d\u3068\u85e4\u539f\u306f\u9837\u3044\u305f\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong><span style=\"font-size: 1em; color: #b22222;\">\u25c6<\/span>\u6e1b\u640d\u640d\u5931\u623b\u5165\u308c\u306e\u6ce8\u610f\u70b9<\/strong><\/h4>\n<p>\u300c\u305d\u308c\u304b\u3089\u3001\u6e1b\u640d\u640d\u5931\u306e\u623b\u5165\u308c\u306b\u306f\u3001\u6ce8\u610f\u70b9\u304c\uff12\u3064\u3042\u308b\u3093\u3060\u3002\u300d<\/p>\n<p>\u300c\u3048\u3001\u6ce8\u610f\u70b9\u306a\u3093\u3066\u3042\u308b\u3093\u3067\u3059\u304b\uff1f\u300d<br \/>\n\u30e1\u30e2\u3092\u53d6\u3063\u3066\u3044\u305f\u685c\u4e95\u306f\u9854\u3092\u4e0a\u3052\u305f\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong><span style=\"color: #b22222;\">\u25c6<\/span>\u306e\u308c\u3093\u306e\u6e1b\u640d\u640d\u5931\u623b\u5165\u308c\u306f\u7981\u6b62<\/strong><\/h4>\n<p>\u300c\u3042\u3042\u3002\u6ce8\u610f\u3059\u3079\u304d\uff11\u3064\u76ee\u306f\u3001\u306e\u308c\u3093\u306e\u623b\u5165\u308c\u306f\u7981\u6b62\u3055\u308c\u3066\u3044\u308b\u3001\u3068\u3044\u3046\u3053\u3068\u3060\u3002\u306e\u308c\u3093\u3092\u542b\u3093\u3060\u8cc7\u7523\u30b0\u30eb\u30fc\u30d7\u306e\u6e1b\u640d\u640d\u5931\u3092\u623b\u3057\u5165\u308c\u308b\u5834\u5408\u306b\u306f\u3001\u306e\u308c\u3093\u4ee5\u5916\u306e\u4ed6\u306e\u8cc7\u7523\u306e\u5e33\u7c3f\u4fa1\u984d\u3092\u5897\u984d\u3059\u308b\u3053\u3068\u306b\u306a\u308b\u3002\u300d<\/p>\n<p>\u300c\u306a\u308b\u307b\u3069\u3002\u306e\u308c\u3093\u306f\u4e00\u5ea6\u6e1b\u640d\u3057\u305f\u3089\u3001\u623b\u5165\u308c\u306f\u3057\u306a\u3044\u3093\u3067\u3059\u306d\u3002\u300d<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong><span style=\"color: #b22222;\">\u25c6<\/span>\u6e1b\u640d\u640d\u5931\u306e\u623b\u5165\u308c\u306b\u306f\u4e0a\u9650\u304c\u3042\u308b<\/strong><\/h4>\n<p>\u300c\u3082\u3046\uff11\u70b9\u306f\u3001\u6e1b\u640d\u640d\u5931\u306e\u623b\u5165\u308c\u306b\u306f\u4e0a\u9650\u304c\u3042\u308b\u3001\u3068\u3044\u3046\u3053\u3068\u3060\u3002\u300d<\/p>\n<p>\u300c\u4e0a\u9650\uff1f\u5e33\u7c3f\u4fa1\u984d\u3092\u56de\u53ce\u53ef\u80fd\u4fa1\u984d\u307e\u3067\u623b\u3059\u3093\u3058\u3083\u306a\u3044\u3093\u3067\u3059\u304b\uff1f\u300d<\/p>\n<p>\u300cIFRS\u3067\u306f\u3001\u6e1b\u640d\u640d\u5931\u306e\u623b\u5165\u308c\u306b\u3088\u3063\u3066\u5897\u52a0\u3057\u305f\u8cc7\u7523\u306e\u5e33\u7c3f\u4fa1\u984d\u306f\u3001\u904e\u53bb\u306e\u671f\u9593\u306b\u305d\u306e\u8cc7\u7523\u306b\u3064\u3044\u3066\u8a8d\u8b58\u3057\u305f\u6e1b\u640d\u640d\u5931\u304c\u306a\u304b\u3063\u305f\u5834\u5408\u306e\u6e1b\u4fa1\u511f\u5374\u63a7\u9664\u5f8c\u306e\u5e33\u7c3f\u4fa1\u984d\u3092\u8d85\u3048\u3066\u306f\u306a\u3089\u306a\u3044\u3001\u3068\u3044\u3046\u898f\u5b9a\u304c\u3042\u308b\u3093\u3060\u3002\u300d<\/p>\n<p>\u300c\u3078\u3047\u3002\u3067\u3082\u3001\u4f55\u3067\u305d\u3093\u306a\u898f\u5b9a\u304c\u5fc5\u8981\u306a\u3093\u3067\u3059\u304b\uff1f\u300d<br \/>\n\u685c\u4e95\u304c\u9996\u3092\u50be\u3052\u305f\u307e\u307e\u306a\u306e\u3067\u3001\u85e4\u539f\u306f\u3001\u30a4\u30e1\u30fc\u30b8\u56f3\u3092\u63cf\u3044\u3066\u685c\u4e95\u306b\u898b\u305b\u306a\u304c\u3089\u8aac\u660e\u3059\u308b\u3053\u3068\u306b\u3057\u305f\u3002<\/p>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/09\/story_ifrs9-11.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-106560\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/09\/story_ifrs9-11.png\" alt=\"\" width=\"648\" height=\"393\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/09\/story_ifrs9-11.png 1544w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/09\/story_ifrs9-11-300x181.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/09\/story_ifrs9-11-1024x620.png 1024w\" sizes=\"(max-width: 648px) 100vw, 648px\" \/><\/a><\/p>\n<p>\u300c\u56f3\u306e\u4e2d\u306e\u592a\u7dda\u304c\u3001\u6e1b\u640d\u640d\u5931\u304c\u306a\u304b\u3063\u305f\u3068\u304d\u306e\u5e33\u7c3f\u4fa1\u984d\u306e\u63a8\u79fb\u3060\u3002\u6bce\u671f\u6e1b\u4fa1\u511f\u5374\u306e\u305f\u3081\u5e33\u7c3f\u4fa1\u984d\u306f\u6e1b\u5c11\u3059\u308b\u304b\u3089\u53f3\u4e0b\u304c\u308a\u306e\u7dda\u306b\u306a\u308b\u3002\u4f8b\u3048\u3070\u3001\u00d71\u671f\u306b\u6e1b\u640d\u3057\u305f\u8cc7\u7523\u306b\u3064\u3044\u3066\u00d73\u671f\u306b\u6e1b\u640d\u640d\u5931\u306e\u623b\u5165\u308c\u3092\u884c\u3046\u3068\u3059\u308b\u3002\u3053\u306e\u6642\u3001\u00d73\u671f\u3067\u56de\u53ce\u53ef\u80fd\u4fa1\u984d\u304c\u5927\u5e45\u306b\u56de\u5fa9\u3057\u305f\u3068\u3057\u3066\u3082\u3001\u5e33\u7c3f\u4fa1\u984d\u304c\u592a\u7dda\u3092\u8d85\u3048\u308b\u3088\u3046\u306a\u623b\u5165\u308c\u306f\u8a8d\u3081\u3089\u308c\u306a\u3044\u3001\u3068\u3044\u3046\u3053\u3068\u3092\u8a00\u3063\u3066\u3044\u308b\u3093\u3060\u3002\u300d<\/p>\n<p>\u300c\u3042\u3042\u3001\u306a\u308b\u307b\u3069\uff01\u305d\u306e\u4e0a\u9650\u306e\u898f\u5b9a\u304c\u306a\u3044\u3068\u3001\u623b\u5165\u308c\u3092\u3057\u305f\u8cc7\u7523\u306e\u5e33\u7c3f\u4fa1\u984d\u304c\u4ee5\u524d\u306e\u5e33\u7c3f\u4fa1\u984d\u3092\u8d85\u3048\u305f\u91d1\u984d\u306b\u306a\u3063\u3066\u3057\u307e\u3046\u53ef\u80fd\u6027\u304c\u3042\u308b\u304b\u3089\u3067\u3059\u306d\u3002\u300d<br \/>\n\u56f3\u3092\u898b\u3066\u3088\u3046\u3084\u304f\u7d0d\u5f97\u3067\u304d\u305f\u685c\u4e95\u306f\u3001\u660e\u308b\u3044\u8868\u60c5\u3067\u85e4\u539f\u3092\u898b\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\u958b\u793a\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\u4ee5\u4e0a\u304c\u6e1b\u640d\u4f1a\u8a08\u306e\u6d41\u308c\u3060\u3002\u5927\u4e08\u592b\u304b\uff1f\u300d<\/p>\n<p>\u300c\u3048\u3048\u3002\u7406\u89e3\u306f\u3067\u304d\u3066\u3044\u308b\u3068\u601d\u3044\u307e\u3059\u3002\u305f\u3060\u3001\u3055\u3059\u304c\u306b\u671d\u304b\u3089\u75b2\u308c\u3066\u304d\u307e\u3057\u305f\u3002\u300d\u3068\u3001\u685c\u4e95\u304c\u6b63\u76f4\u306b\u8a00\u3046\u3068\u3001\u300c\u4ffa\u3082\u3060\u3002\u300d\u3068\u85e4\u539f\u3082\u7b11\u3063\u3066\u8fd4\u3057\u305f\u3002<\/p>\n<p>\u300c\u3058\u3083\u3042\u3001\u6700\u5f8c\u306b\u958b\u793a\u9805\u76ee\u306b\u3064\u3044\u3066\u898b\u3066\u307f\u3088\u3046\u3002\u300d<\/p>\n<p>\u300c\u306f\u3044\u3002\u3088\u308d\u3057\u304f\u304a\u9858\u3044\u3057\u307e\u3059\u3002\u300d<\/p>\n<p>\u300c\u307e\u305a\u3001\u6e1b\u640d\u4f1a\u8a08\u3067\u306f\u3001\u5927\u304d\u304f\uff12\u3064\u306e\u3053\u3068\u3092\u958b\u793a\u3059\u308b\u3053\u3068\u306b\u306a\u308b\u3002\u300d<\/p>\n<p>\u300c\u306f\u3044\u3002\u300d\u3068\u76f8\u69cc\u3092\u6253\u3063\u305f\u685c\u4e95\u306f\u85e4\u539f\u306e\u8a00\u8449\u306e\u7d9a\u304d\u3092\u5f85\u3063\u305f\u3002<\/p>\n<p>\u300c\uff11\u3064\u76ee\u306f\u3001\u5f53\u671f\u306b\u8a08\u4e0a\u3057\u305f\u6e1b\u640d\u640d\u5931\u53c8\u306f\u623b\u5165\u308c\u306b\u95a2\u3059\u308b\u6ce8\u8a18\u3001\uff12\u3064\u76ee\u306f\u3001\u306e\u308c\u3093\u53c8\u306f\u8010\u7528\u5e74\u6570\u3092\u78ba\u5b9a\u3067\u304d\u306a\u3044\u7121\u5f62\u8cc7\u7523\u3092\u542b\u3080CGU\u306e\u56de\u53ce\u53ef\u80fd\u4fa1\u984d\u306e\u7b97\u5b9a\u306b\u7528\u3044\u305f\u898b\u7a4d\u3082\u308a\u306b\u95a2\u3059\u308b\u6ce8\u8a18\u3001\u3060\u3002\u300d<\/p>\n<p>\u300c\u3078\u3047\u3002\u300d<\/p>\n<p>\u300c\u5177\u4f53\u7684\u306b\u4f55\u3092\u958b\u793a\u3059\u308b\u304b\u306f\u57fa\u6e96\u3092\u8aad\u3093\u3060\u307b\u3046\u304c\u3044\u3044\u304c\u3001\u4e3b\u306a\u958b\u793a\u9805\u76ee\u3092\u307e\u3068\u3081\u305f\u8868\u3092\u4f5c\u3063\u3066\u3042\u308b\u3002\u300d<\/p>\n<p>\u300c\u308f\u3063\u3001\u3042\u308a\u304c\u305f\u3044\u3067\u3059\uff01\u300d<br \/>\n\u685c\u4e95\u306f\u85e4\u539f\u304b\u3089\u4e00\u89a7\u8868\u3092\u53d7\u3051\u53d6\u3063\u305f\u3002<\/p>\n<div class=\"box_info box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 10px; border-radius: 10px;background-color:#F0FFF0;color:#000000;border-color:#3CB371;\">\n\t\t<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:3px;border-color:#2F4F4F;\"><\/div>\n<p><strong><span style=\"color: #2f4f4f;\">\u25c6<\/span><span style=\"color: #2f4f4f;\">\u6e1b\u640d\u4f1a\u8a08\u306b\u3064\u3044\u3066\u306e\u4e3b\u306a\u958b\u793a\u4e8b\u9805\u4e00\u89a7<\/span><\/strong><\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:3px;border-color:#2F4F4F;\"><\/div>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong>\u3007\u3000\u5f53\u671f\u8a08\u4e0a\u3057\u305f\u6e1b\u640d\u640d\u5931\u53c8\u306f\u6e1b\u640d\u640d\u5931\u623b\u5165\u308c\u306b\u95a2\u3059\u308b\u958b\u793a<\/strong><\/p>\n<ul>\n<li>\u5f53\u671f\u306b\u8a8d\u8b58\u3057\u305f\u6e1b\u640d\u640d\u5931\u53c8\u306f\u623b\u5165\u308c\u306e\u91d1\u984d\u3001\u8868\u793a\u9805\u76ee\u3001\u53ca\u3073\u8a08\u4e0a\u306b\u81f3\u3063\u305f\u4e8b\u8c61\u30fb\u72b6\u6cc1<\/li>\n<li>\u5831\u544a\u30bb\u30b0\u30e1\u30f3\u30c8\u6bce\u306b\u8a8d\u8b58\u3057\u305f\u6e1b\u640d\u640d\u5931\u53c8\u306f\u623b\u5165\u308c\u306e\u91d1\u984d<\/li>\n<li>\u8cc7\u91d1\u751f\u6210\u5358\u4f4d\u306b\u95a2\u3059\u308b\u958b\u793a<\/li>\n<li>\u56de\u53ce\u53ef\u80fd\u4fa1\u984d\u306e\u7b97\u5b9a\u306b\u95a2\u3059\u308b\u958b\u793a<\/li>\n<li>\u500b\u5225\u306e\u6e1b\u640d\u306b\u91cd\u8981\u6027\u304c\u306a\u3044\u304c\u3001\u5408\u8a08\u3059\u308b\u3068\u91cd\u8981\u3068\u306a\u308b\u5834\u5408\u306e\u958b\u793a<\/li>\n<\/ul>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong>\u3007\u3000\u306e\u308c\u3093\u53c8\u306f\u8010\u7528\u5e74\u6570\u3092\u78ba\u5b9a\u3067\u304d\u306a\u3044\u7121\u5f62\u8cc7\u7523\u3092\u542b\u3080\u8cc7\u91d1\u751f\u6210\u5358\u4f4d\u306e\u56de\u53ce\u53ef\u80fd\u4fa1\u984d\u306e\u7b97\u5b9a\u306b\u7528\u3044\u305f\u898b\u7a4d\u3082\u308a\u306b\u95a2\u3059\u308b\u958b\u793a<\/strong><\/p>\n<ul>\n<li>\u914d\u5206\u3055\u308c\u305f\u306e\u308c\u3093\u53c8\u306f\u8010\u7528\u5e74\u6570\u306e\u78ba\u5b9a\u3067\u304d\u306a\u3044\u7121\u5f62\u8cc7\u7523\u306e\u5e33\u7c3f\u4fa1\u984d<\/li>\n<li>\u56de\u53ce\u53ef\u80fd\u4fa1\u984d\u306e\u7b97\u5b9a\u57fa\u790e\u7b49<\/li>\n<\/ul>\n<\/div>\n\u300c\uff11\u3064\u76ee\u306e\u5f53\u671f\u8a08\u4e0a\u3057\u305f\u6e1b\u640d\u640d\u5931\u53c8\u306f\u6e1b\u640d\u640d\u5931\u623b\u5165\u308c\u306b\u95a2\u3059\u308b\u6ce8\u8a18\u3067\u306f\u3001\u65e5\u672c\u57fa\u6e96\u3067\u3082\u8981\u6c42\u3055\u308c\u3066\u3044\u308b\u3082\u306e\u3082\u591a\u3044\u304b\u3089\u3001\u7279\u306b\u554f\u984c\u306a\u3044\u3068\u601d\u3046\u3002\u91d1\u984d\u3001\u8a08\u4e0a\u79d1\u76ee\u3001\u7b97\u5b9a\u57fa\u790e\u3001\u6e1b\u640d\u3059\u308b\u306b\u81f3\u3063\u305f\u4e8b\u8c61\u3084\u72b6\u6cc1\u306a\u3069\u304c\u958b\u793a\u3055\u308c\u308b\u3053\u3068\u306b\u306a\u308b\u3002\u300d<\/p>\n<p>\u300c\u3048\u3048\u3001\u305d\u3046\u3067\u3059\u306d\u3002\u300d\u3068\u685c\u4e95\u306f\u9805\u76ee\u3092\u76ee\u3067\u8ffd\u3044\u306a\u304c\u3089\u7b54\u3048\u305f\u3002<\/p>\n<p>\u300c\u76ee\u65b0\u3057\u3044\u3082\u306e\u3068\u3057\u3066\u306f\u3001\u300e\u500b\u5225\u306e\u6e1b\u640d\u306b\u91cd\u8981\u6027\u304c\u306a\u3044\u304c\u3001\u5408\u8a08\u3059\u308b\u3068\u91cd\u8981\u3068\u306a\u308b\u5834\u5408\u306e\u958b\u793a\u300f\u3060\u306a\u3002\u3053\u308c\u306f\u3001\u500b\u3005\u306e\u6e1b\u640d\u640d\u5931\u306e\u91cd\u8981\u6027\u304c\u4e4f\u3057\u3044\u305f\u3081\u306b\u6ce8\u8a18\u3092\u7701\u7565\u3057\u3066\u3044\u308b\u304c\u3001\u305d\u306e\u5408\u8a08\u984d\u304c\u91cd\u8981\u3067\u3042\u308b\u3068\u5224\u65ad\u3055\u308c\u308b\u5834\u5408\u306b\u306f\u3001\u4e00\u5b9a\u306e\u6ce8\u8a18\u304c\u5fc5\u8981\u306b\u306a\u308b\u3068\u3044\u3046\u3082\u306e\u3060\u3002\u300d<\/p>\n<p>\u300c\u3078\u3047\u3002\u305d\u3093\u306a\u898f\u5b9a\u304c\u3042\u308b\u3093\u3067\u3059\u306d\u3002\u300d<\/p>\n<p>\u300c\u305d\u308c\u304b\u3089\u3001\uff12\u3064\u76ee\u306b\u6319\u3052\u305f\u3001\u300e\u306e\u308c\u3093\u53c8\u306f\u8010\u7528\u5e74\u6570\u3092\u78ba\u5b9a\u3067\u304d\u306a\u3044\u7121\u5f62\u8cc7\u7523\u3092\u542b\u3080CGU\u306e\u56de\u53ce\u53ef\u80fd\u4fa1\u984d\u306e\u7b97\u5b9a\u306b\u7528\u3044\u305f\u898b\u7a4d\u3082\u308a\u306b\u95a2\u3059\u308b\u6ce8\u8a18\u300f\u3082\u65e5\u672c\u57fa\u6e96\u306b\u306f\u306a\u3044\u3082\u306e\u3060\u304b\u3089\u3001IFRS\u3067\u65b0\u305f\u306b\u958b\u793a\u3059\u308b\u9805\u76ee\u306b\u306a\u308b\u306a\u3002\u300d<\/p>\n<p>\u300c\u306f\u3044\u3002\u5148\u8f29\u304c\u5206\u304b\u308a\u3084\u3059\u304f\u307e\u3068\u3081\u3066\u304f\u308c\u3066\u3044\u308b\u306e\u3067\u3001\u50d5\u3067\u3082\u958b\u793a\u4e8b\u9805\u304c\u3059\u3093\u306a\u308a\u982d\u306b\u5165\u308a\u307e\u3059\u3002\u300d<\/p>\n<p>\u300c\u611f\u8b1d\u3057\u308d\u3088\u3002\u7d50\u69cb\u5927\u5909\u306a\u3093\u3060\u304b\u3089\u306a\u3002\u300d<br \/>\n\u685c\u4e95\u306e\u8a00\u8449\u306b\u307e\u3093\u3056\u3089\u3067\u3082\u306a\u3044\u8868\u60c5\u3092\u6d6e\u304b\u3079\u3066\u3001\u85e4\u539f\u306f\u685c\u4e95\u306e\u982d\u3092\u8efd\u304f\u5c0f\u7a81\u3044\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\u65e5\u306f\u3053\u3053\u307e\u3067\u3060\u3002\u3053\u308c\u3067\u304a\u524d\u3082IFRS\u306e\u6e1b\u640d\u4f1a\u8a08\u306e\u57fa\u790e\u306f\u30d0\u30c3\u30c1\u30ea\u3060\u306a\u3002\u300d<br \/>\n\u85e4\u539f\u304c\u6e80\u8db3\u6c17\u306b\u9837\u3044\u3066\u3044\u308b\u3068\u3001\u7d4c\u7406\u8ab2\u9577\u306e\u5009\u7530\u304c\u98af\u723d\u3068\u51fa\u793e\u3057\u3066\u304d\u305f\u3002<\/p>\n<p>\u300c\u304a\u306f\u3088\u3046\u3001\u304a\uff12\u4eba\u3055\u3093\u3002\u3069\u3046\uff1f\u6e1b\u640d\u306f\u5927\u4e08\u592b\u305d\u3046\uff1f\u300d<br \/>\n\u5009\u7530\u306f\u85e4\u539f\u3068\u685c\u4e95\u306b\u6c17\u3065\u304f\u3068\u3001\u7b11\u9854\u3067\u805e\u3044\u3066\u304d\u305f\u3002<\/p>\n<p>\u300c\u3048\u3048\u3001\u4f55\u3068\u304b\u5927\u4e08\u592b\u3067\u3059\u3002\u300d\u3068\u685c\u4e95\u304c\u7b54\u3048\u308b\u3068\u3001<\/p>\n<p>\u300c\u3060\u3088\u306d\u3002\u6628\u65e5\u85e4\u539f\u304f\u3093\u306b\u30a8\u30b5\u3092\u6492\u3044\u3066\u304a\u3044\u305f\u304b\u3089\u3001\u3055\u3063\u305d\u304f\u52a9\u3051\u306b\u6765\u3066\u304f\u308c\u305f\u3067\u3057\u3087\uff1f\u300d<br 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\/>\n\u5009\u7530\u306f\u305d\u308c\u3092\u805e\u304d\u9003\u3055\u305a\u3001\u4eca\u5ea6\u306f\u85e4\u539f\u306b\u5411\u304b\u3063\u3066\u7b11\u9854\u3092\u30ad\u30fc\u30d7\u3057\u305f\u307e\u307e\u8a00\u3044\u653e\u3063\u305f\u3002\u5e38\u306b\u7d76\u3084\u3055\u306a\u3044\u5009\u7530\u306e\u7b11\u9854\u306f\u6709\u7121\u3092\u8a00\u308f\u305b\u306c\u8feb\u529b\u304c\u3042\u308b\u3002<\/p>\n<p>\u300c\u3044\u3084\u3041\u30fc\u3001\u7d20\u6674\u3089\u3057\u3044\u306d\u3001\u5e2b\u5f1f\u611b\u3002\u3068\u3044\u3046\u3088\u308a\u3001\u30b3\u30f3\u30d3\u611b\u304b\u306a\uff1f\u300d<br \/>\n\u306f\u3063\u306f\u3063\u306f\u3001\u3068\u9ad8\u7b11\u3044\u3057\u306a\u304c\u3089\u5009\u7530\u306f\u4f55\u3082\u8a00\u3048\u305a\u306b\u3044\u308b\u85e4\u539f\u306e\u6a2a\u3092\u901a\u308a\u3059\u304e\u3001\u81ea\u5206\u306e\u5e2d\u3078\u5411\u304b\u3063\u3066\u3044\u3063\u305f\u3002<\/p>\n<p>\u300c\u30b3\u30f3\u30d3\u611b\u3063\u3066\u3001\u82b8\u4eba\u6271\u3044\u3067\u3059\u3088\u3001\u50d5\u305f\u3061\u3002\u300d<\/p>\n<p>\u300c\u8ab2\u9577\u306b\u3068\u3063\u3061\u3083\u3001\u4ffa\u305f\u3061\u306f\u30a4\u30b8\u308b\u3068\u9762\u767d\u3044\u30aa\u30e2\u30c1\u30e3\u307f\u305f\u3044\u306a\u3082\u3093\u3060\u304b\u3089\u306a\uff65\uff65\uff65\u300d<\/p>\n<p>\u300c\u78ba\u304b\u306b\u3002\u50d5\u3001\u3044\u3064\u3082\u8ab2\u9577\u306e\u624b\u306e\u3072\u3089\u3067\u8ee2\u304c\u3055\u308c\u3066\u3044\u308b\u611f\u3058\u304c\u3057\u3066\u3044\u308b\u3093\u3067\u3059\u3051\u3069\uff65\uff65\uff65\u300d<\/p>\n<p>\u300c\uff65\uff65\uff65\u300d<\/p>\n<p>\u3057\u3070\u3089\u304f\u6c88\u9ed9\u3057\u305f\u5f8c\u3001\uff12\u4eba\u306f\u540c\u6642\u306b\u305f\u3081\u606f\u3092\u3064\u3044\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\" \/><br \/>\n<div class=\"box_info box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#000000;\">\n\t\t<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#000000;\"><\/div>\n<h3 style=\"margin-bottom: 3px; text-align: center;\"><strong>\u3010\u6e1b\u640d\u4f1a\u8a08\u51e6\u7406\u306e\u30d5\u30ed\u30fc\u30c1\u30e3\u30fc\u30c8\u3068\u30dd\u30a4\u30f3\u30c8\u3011<\/strong><\/h3>\n<p style=\"text-align: center;\"><span style=\"font-size: 12px;\">\u203b\u753b\u50cf\u3092\u30af\u30ea\u30c3\u30af\u3059\u308b\u3068\u3001\u5225\u30da\u30fc\u30b8\u3067\u62e1\u5927\u8868\u793a\u3055\u308c\u307e\u3059\u3002<\/span><br \/>\n<a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/09\/story_ifrs9-12.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-106569 aligncenter\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/09\/story_ifrs9-12.png\" alt=\"\" width=\"553\" height=\"483\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/09\/story_ifrs9-12.png 1380w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/09\/story_ifrs9-12-300x262.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/09\/story_ifrs9-12-1024x894.png 1024w\" sizes=\"(max-width: 553px) 100vw, 553px\" \/><\/a><\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#000000;\"><\/div>\n<h3 style=\"text-align: center;\"><strong>\u3010\u958b\u793a\u306e\u30dd\u30a4\u30f3\u30c8\u3011<\/strong><\/h3>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong>\u3007\u4e3b\u306b\uff12\u7a2e\u985e\u306e\u958b\u793a\u3092\u8981\u6c42\u3055\u308c\u308b\u3002<\/strong><\/p>\n<ul>\n<li>\u5f53\u671f\u8a08\u4e0a\u3057\u305f\u6e1b\u640d\u640d\u5931\u53c8\u306f\u6e1b\u640d\u640d\u5931\u623b\u5165\u308c\u306b\u95a2\u3059\u308b\u958b\u793a<\/li>\n<li>\u306e\u308c\u3093\u53c8\u306f\u8010\u7528\u5e74\u6570\u3092\u78ba\u5b9a\u3067\u304d\u306a\u3044\u7121\u5f62\u8cc7\u7523\u3092\u542b\u3080\u8cc7\u91d1\u751f\u6210\u5358\u4f4d\u306e\u56de\u53ce\u53ef\u80fd\u4fa1\u984d\u306e\u7b97\u5b9a\u306b\u7528\u3044\u305f\u898b\u7a4d\u3082\u308a\u306b\u95a2\u3059\u308b\u958b\u793a<\/li>\n<\/ul>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong>\u3007IFRS\u3067\u65b0\u305f\u306b\u958b\u793a\u3059\u308b\u9805\u76ee\u306f\u4e3b\u306b\u4ee5\u4e0b\u306e\u901a\u308a\u3002<\/strong><\/p>\n<ul>\n<li>\u6e1b\u640d\u304c\u5408\u8a08\u3059\u308b\u3068\u91cd\u8981\u6027\u3092\u6709\u3059\u308b\u5834\u5408\u306e\u958b\u793a<\/li>\n<li>\u306e\u308c\u3093\u53c8\u306f\u8010\u7528\u5e74\u6570\u3092\u78ba\u5b9a\u3067\u304d\u306a\u3044\u7121\u5f62\u8cc7\u7523\u3092\u542b\u3080\u8cc7\u91d1\u751f\u6210\u5358\u4f4d\u306e\u56de\u53ce\u53ef\u80fd\u4fa1\u984d\u306e\u7b97\u5b9a\u306b\u7528\u3044\u305f\u898b\u7a4d\u3082\u308a\u306b\u95a2\u3059\u308b\u958b\u793a<\/li>\n<\/ul>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#000000;\"><\/div>\n<\/div>\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><\/div>\n    <div class=\"decentralization-view mt-4\">\n        <p class=\"text\">\u3053\u306e\u8a18\u4e8b\u5168\u6587\u3092\u3054\u89a7\u3044\u305f\u3060\u304f\u306b\u306f\u3001\u30d7\u30ed\u30d5\u30a7\u30c3\u30b7\u30e7\u30f3\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\u306e\u4f1a\u54e1\u767b\u9332\u304a\u3088\u3073\u30ed\u30b0\u30a4\u30f3\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n        <p class=\"text\">\u3059\u3067\u306b\u4f1a\u54e1\u767b\u9332\u3092\u3055\u308c\u3066\u3044\u308b\u65b9\u306f\u3001\u4e0b\u8a18\u30dc\u30bf\u30f3\u304b\u3089\u30ed\u30b0\u30a4\u30f3\u306e\u3046\u3048\u3001\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n        <div><button class=\"js-click-open-form-login btn-set active\">\u30ed\u30b0\u30a4\u30f3<\/button><\/div>\n        <p class=\"text\">Profession Journal\u306e\u3059\u3079\u3066\u306e\u8a18\u4e8b\u3092\u3054\u89a7\u3044\u305f\u3060\u304f\u306b\u306f\u3001\u300c\u30d7\u30ec\u30df\u30a2\u30e0\u4f1a\u54e1\uff08\u6709\u6599\uff09\u300d\u3078\u306e\u3054\u767b\u9332\u304c\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u3002<br>\n        \u306a\u304a\u3001\u300e\u901f\u5831\u89e3\u8aac\u300f\u306b\u3064\u3044\u3066\u306f\u300c\u4e00\u822c\u4f1a\u54e1\uff08\u7121\u6599\uff09\u300d\u3078\u306e\u3054\u767b\u9332\u3067\u3082\u3001\u3054\u89a7\u3044\u305f\u3060\u3051\u307e\u3059\u3002<br>\n        \u203b\u4ed6\u306b\u3082Web\u30bb\u30df\u30ca\u30fc\u53d7\u3051\u653e\u984c\u306e\u30b9\u30fc\u30d1\u30fc\u30d7\u30ec\u30df\u30a2\u30e0\u4f1a\u54e1\u306a\u3069\u304c\u3054\u3056\u3044\u307e\u3059\u3002<\/p>\n        <p class=\"text\">\u4f1a\u54e1\u767b\u9332\u304c\u304a\u6e08\u307f\u3067\u306a\u3044\u65b9\u306f\u3001\u4e0b\u8a18\u4f1a\u54e1\u767b\u9332\u306e\u30dc\u30bf\u30f3\u3088\u308a\u3001\u3054\u767b\u9332\u306e\u304a\u624b\u7d9a\u304d\u3092\u304a\u9858\u3044\u3044\u305f\u3057\u307e\u3059\u3002<\/p>\n        <div><a href=\"\/plan-select\/\" class=\"d-flex mb-0 align-items-center justify-content-center btn-set\">\u4f1a\u54e1\u767b\u9332\u306f\u3053\u3061\u3089<\/a><\/div>\n    <\/div>","protected":false},"excerpt":{"rendered":"<p>\u300c\u3093\uff1f\uff65\uff65\uff65\u3053\u308c\u3001\u3069\u3046\u3044\u3046\u610f\u5473\u3060\uff1f\u300d<br \/>\n\u685c\u4e95\u306f\u3001\u65e9\u671d\u306e\u9759\u304b\u306a\u30aa\u30d5\u30a3\u30b9\u3067\u3001\u30a8\u30af\u30bb\u30eb\u306e\u8868\u3068\u306b\u3089\u3081\u3063\u3053\u3092\u3057\u3066\u3044\u305f\u3002<br \/>\n\u685c\u4e95\u306f\u6771\u8a3c\u4e00\u90e8\u4e0a\u5834\u306e\u88fd\u9020\u4f1a\u793e\u306e\u7d4c\u7406\u90e8\u306b\u52e4\u3081\u3066\u3044\u308b\u3002\u5165\u793e\uff13\u5e74\u76ee\u3068\u306a\u308a\u3001\u4e00\u901a\u308a\u696d\u52d9\u306b\u3082\u6163\u308c\u3066\u304d\u305f\uff65\uff65\uff65\u3068\u601d\u3063\u3066\u3044\u305f\u306e\u3060\u304c\u3001\u4eca\u56de\u9589\u9396\u4e88\u5b9a\u306e\u5de5\u5834\u306e\u6e1b\u640d\u51e6\u7406\u306b\u982d\u3092\u60a9\u307e\u305b\u3066\u3044\u305f\u3002<\/p>\n","protected":false},"author":840,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[178,167,182,290,232,273],"tags":[325,506,530],"backnumber":[1863],"series":[917],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-07-24 06:23:02","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/106406"}],"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=106406"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/106406\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=106406"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=106406"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=106406"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=106406"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=106406"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}