{"id":108442,"date":"2016-11-02T10:11:35","date_gmt":"2016-11-02T01:11:35","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=108442"},"modified":"2016-11-01T16:34:05","modified_gmt":"2016-11-01T07:34:05","slug":"ifrs-article-30","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/ifrs-article-30\/","title":{"rendered":"\u30b9\u30c8\u30fc\u30ea\u30fc\u3067\u5b66\u3076\uff29\uff26\uff32\uff33\u5165\u9580\u3000\u3010\u7b2c10\u8a71\u3011\u300c\u30ea\u30fc\u30b9\u4f1a\u8a08\u306f\u501f\u624b\u306e\u4f1a\u8a08\u51e6\u7406\u306b\u6ce8\u76ee\uff01\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\u7b2c10\u8a71\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u30ea\u30fc\u30b9\u4f1a\u8a08\u306f\u501f\u624b\u306e\u4f1a\u8a08\u51e6\u7406\u306b\u6ce8\u76ee\uff01\u300d<\/strong><\/h4>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-108727 aligncenter\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/10\/story_ifrs10-0.jpg\" alt=\"\" width=\"476\" height=\"374\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/10\/story_ifrs10-0.jpg 794w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/10\/story_ifrs10-0-300x235.jpg 300w\" sizes=\"(max-width: 476px) 100vw, 476px\" \/><\/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_ box clear\" style=\"font-size:12px; line-height:22px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p style=\"text-align: center;\">\u9023\u8f09\u306e\u76ee\u6b21\u306f<a href=\"#no1\">\u3053\u3061\u3089<\/a><\/p>\n<\/div>\n<div class=\"box_info box clear\" style=\"font-size:18px; line-height:28px;-moz-border-radius: 0px; border-radius: 0px;background-color:#87CEEB;color:#000000;border-color:#87CEEB;\">\n\t\t<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n<h4 style=\"text-align: center; margin-top: -1em; margin-bottom: -1.5em;\"><span style=\"color: #000000;\"><strong><span style=\"color: #87ceeb;\">\u25cf\u3000\u25cb<\/span>\u3000\u30d7\u30ed\u30ed\u30fc\u30b0\u3000<span style=\"color: #87ceeb;\">\u25cb\u3000\u25cf<\/span><\/strong><\/span><\/h4>\n<\/div>\n<\/div>\n<p style=\"margin-bottom: -1em;\">\n<\/div>\n<div style=\"padding: 10px; border: 3px solid #cccccc; width: 60%; margin-left: auto; margin-right: auto; background-color: #ffffff;\">\n<p style=\"margin-bottom: 3px;\">\u2015\u85e4\u539f\u304f\u3093\u3001<\/p>\n<p style=\"margin-left: 15px; text-indent: 15px; margin-bottom: 3px; padding-left: 15px;\">\u3058\u3083\u3001\u30ea\u30fc\u30b9\u52c9\u5f37\u4f1a\u306e\u4ef6\u306f\u3001\u3088\u308d\u3057\u304f\u3002<\/p>\n<p style=\"text-align: right; margin-bottom: 3px;\">\u5009\u7530\u2015<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<p>\u73cd\u3057\u304f\u671d\u4e00\u756a\u306b\u30aa\u30d5\u30a3\u30b9\u306b\u6765\u305f\u85e4\u539f\u306f\u3001\u7d4c\u7406\u8ab2\u9577\u306e\u5009\u7530\u304b\u3089\u306e\u30e1\u30fc\u30eb\u3092\u898b\u305f\u77ac\u9593\u3001\u76db\u5927\u306a\u305f\u3081\u606f\u3092\u3064\u3044\u305f\u3002<\/p>\n<p>\u85e4\u539f\u306f\u3001\u6771\u8a3c\u4e00\u90e8\u306b\u4e0a\u5834\u3057\u3066\u3044\u308b\u4e2d\u5805\u898f\u6a21\u306e\u30e1\u30fc\u30ab\u30fc\u306b\u52e4\u3081\u3066\u3044\u308b\u3002\u7d4c\u7406\u90e8\u306b\u914d\u5c5e\u3055\u308c\u3066\u304b\u3089\u3042\u3063\u3068\u3044\u3046\u9593\u306b\uff15\u5e74\u3002\u4eca\u3067\u306f\u983c\u308a\u306b\u3055\u308c\u308b\u3088\u3046\u306b\u306a\u308a\u3001\u3053\u306e\u305f\u3073\u5c0e\u5165\u3059\u308b\u3053\u3068\u304c\u6c7a\u307e\u3063\u305fIFRS\u306e\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u30e1\u30f3\u30d0\u30fc\u306e\u4e00\u54e1\u306b\u3082\u306a\u3063\u305f\u3002\uff65\uff65\uff65\u3068\u306f\u8a00\u3063\u3066\u3082\u3001\u4eba\u54e1\u306b\u3086\u3068\u308a\u304c\u3042\u308b\u5927\u4f01\u696d\u3068\u306f\u9055\u3044\u3001\u7686\u81ea\u5206\u306e\u4ed5\u4e8b\u3092\u62b1\u3048\u306a\u304c\u3089\u306e\u4f5c\u696d\u3067\u3042\u308b\u3002\u81ea\u7136\u3068\u3001\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u306b\u95a2\u308f\u308b\u96d1\u7528\u306f\u4e00\u756a\u4e0b\u7aef\u306e\u85e4\u539f\u306b\u56de\u3063\u3066\u304d\u3066\u3044\u305f\u3002<\/p>\n<p>\u300c\u300e\u3088\u308d\u3057\u304f\u300f\u306e\u305f\u3063\u305f\uff14\u6587\u5b57\u306b\u3069\u308c\u3060\u3051\u306e\u4ed5\u4e8b\u304c\u542b\u307e\u308c\u3066\u3044\u308b\u306e\u304b\u3001\u5206\u304b\u3063\u3066\u8a00\u3063\u3066\u3093\u306e\u304b\u306a\u30fc\u300d<\/p>\n<p>\u8b1b\u7fa9\u5185\u5bb9\u306e\u6c7a\u5b9a\u3001\u8cc7\u6599\u4f5c\u308a\u3001\u30e1\u30f3\u30d0\u30fc\u306e\u65e5\u7a0b\u8abf\u6574\u3001\u66f4\u306b\u306f\u4f1a\u8b70\u5ba4\u306e\u4e88\u7d04\uff65\uff65\uff65\u3002\u305d\u308c\u3068\u306f\u5225\u306b\u65e5\u5e38\u306e\u4ed5\u4e8b\u3082\u3053\u306a\u3055\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3002\u30e1\u30fc\u30eb\u306e\u8fd4\u4fe1\u3092\u6253\u3061\u306a\u304c\u3089\u3001\u85e4\u539f\u306f\u5009\u7530\u306e\u9854\u3092\u601d\u3044\u6d6e\u304b\u3079\u305f\u3002\u60f3\u50cf\u306e\u4e2d\u306e\u5009\u7530\u306f\u3001\u76f8\u5909\u308f\u3089\u305a\u4eee\u9762\u306e\u3088\u3046\u306a\u7b11\u9854\u3092\u6d6e\u304b\u3079\u3066\u3044\u308b\u3002<\/p>\n<p>\u300c\uff65\uff65\uff65\u3002\u3044\u3084\u3001\u3084\u3063\u3071\u5206\u304b\u3063\u3066\u8a00\u3063\u3066\u3044\u308b\u306a\u3001\u30b3\u30ec\u306f\u3002\u300d<\/p>\n<p>\u85e4\u539f\u306f\u3001\u601d\u308f\u305a\u672c\u4eba\u306e\u524d\u3067\u306f\u6c7a\u3057\u3066\u3067\u304d\u306a\u3044\u60aa\u614b\u3092\u3064\u3044\u305f\u3002<\/p>\n<p>\u3072\u3068\u901a\u308a\u30e1\u30fc\u30eb\u30c1\u30a7\u30c3\u30af\u3092\u7d42\u3048\u308b\u3068\u3001\u85e4\u539f\u306f\u304a\u3082\u3080\u308d\u306b\u5206\u539a\u3044\u672c\u3092\u53d6\u308a\u51fa\u3057\u305f\u3002IFRS\u306e\u57fa\u6e96\u66f8\u3067\u3042\u308b\u3002\uff19\u6708\u51fa\u7248\u3055\u308c\u305f2016\u5e74\u7248\u306f\u3001\u4f7f\u3046\u30e1\u30f3\u30d0\u30fc\u3082\u9650\u3089\u308c\u3066\u3044\u308b\u305f\u3081\u3001\u307e\u3060\u771f\u65b0\u3057\u3044\u3002<\/p>\n<p>\u300c\u307e\u305a\u306f\u5185\u5bb9\u3092\u6c7a\u3081\u3066\u3001\u8cc7\u6599\u4f5c\u308a\u3060\u306a\u3002\u3088\u3057\uff01\u300d<\/p>\n<p>\u85e4\u539f\u306f\u6c17\u5408\u3044\u3092\u5165\u308c\u3001\u4f5c\u696d\u306b\u53d6\u308a\u639b\u304b\u308b\u3053\u3068\u306b\u3057\u305f\u3002\u6df1\u591c\u3068\u306f\u9055\u3063\u305f\u9759\u304b\u306a\u30aa\u30d5\u30a3\u30b9\u306e\u4e2d\u3067\u3001\u30ad\u30fc\u30dc\u30fc\u30c9\u3092\u6253\u3064\u97f3\u3068\u6642\u6298\u30da\u30fc\u30b8\u3092\u6372\u308b\u97f3\u304c\u97ff\u304f\u3002\u6700\u8fd1\u6b8b\u696d\u304c\u5f53\u305f\u308a\u524d\u306b\u306a\u3063\u3066\u3044\u308b\u85e4\u539f\u306b\u3068\u3063\u3066\u306f\u3001\u65e9\u671d\u306e\u9759\u3051\u3055\u306f\u65b0\u9bae\u3067\u3001\u81ea\u7136\u3068\u4f5c\u696d\u3082\u9806\u8abf\u306b\u306f\u304b\u3069\u3063\u3066\u3044\u305f\u3002<\/p>\n<p>\u300c\u3046\u308f\u3063\u3002\u5206\u539a\u3044\u672c\u3067\u3059\u306d\uff5e\u300d<br \/>\n\u7a81\u7136\u80cc\u5f8c\u304b\u3089\u58f0\u3092\u304b\u3051\u3089\u308c\u3066\u30d3\u30c3\u30af\u30ea\u3057\u305f\u85e4\u539f\u304c\u632f\u308a\u5411\u304f\u3068\u3001\u685c\u4e95\u304c\u80cc\u5f8c\u306b\u7acb\u3063\u3066\u3044\u305f\u3002\u306a\u308b\u307b\u3069\u3001\u3053\u308c\u306f\u5fc3\u81d3\u306b\u60aa\u3044\u3002\u3044\u304d\u306a\u308a\u80cc\u5f8c\u304b\u3089\u58f0\u3092\u304b\u3051\u308b\u306e\u306f\u4eca\u5f8c\u63a7\u3048\u3088\u3046\u3001\u3068\u85e4\u539f\u306f\u79d8\u304b\u306b\u53cd\u7701\u3057\u305f\u3002<\/p>\n<p>\u685c\u4e95\u306f\u3001\u85e4\u539f\u306e\uff12\u5e74\u5f8c\u8f29\u3060\u3002\u685c\u4e95\u304c\u65b0\u4eba\u306e\u3053\u308d\u304b\u3089\u4f55\u304b\u3068\u30b3\u30f3\u30d3\u3092\u7d44\u307e\u3055\u308c\u308b\u3053\u3068\u304c\u591a\u3044\u305f\u3081\u3001\u85e4\u539f\u3068\u3057\u3066\u306f\u7d50\u69cb\u53ef\u611b\u304c\u3063\u3066\u3044\u308b\u3064\u3082\u308a\u3067\u3042\u308b\u3002\u4e8b\u5b9f\u3001\u85e4\u539f\u306f\u685c\u4e95\u304cIFRS\u5c0e\u5165\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u30c1\u30fc\u30e0\u306e\u30e1\u30f3\u30d0\u30fc\u3067\u306a\u3044\u306b\u3082\u304b\u304b\u308f\u3089\u305a\u3001\u685c\u4e95\u306e\u4eca\u5f8c\u306e\u305f\u3081\u306bIFRS\u3092\u6559\u3048\u3066\u3044\u305f\u3002\u3068\u8a00\u3063\u3066\u3082\u3001\u5f53\u306e\u672c\u4eba\u306f\u6700\u8fd1IFRS\u306e\u52c9\u5f37\u306b\u5bfe\u3059\u308b\u71b1\u610f\u304c\u6b20\u3051\u3066\u304d\u3066\u3044\u308b\u306e\u3060\u304c\uff65\uff65\uff65\u3002<\/p>\n<p>\u4eca\u3060\u3063\u3066\u3001\u300cIFRS\u57fa\u6e96\u66f8\u3063\u3066\u5927\u304d\u3044\u3067\u3059\u306d\u30fc\u300d\u3068\u66a2\u6c17\u306b\u672c\u306e\u4e2d\u8eab\u3067\u306f\u306a\u304f\u5916\u898b\u306e\u611f\u60f3\u3092\u8ff0\u3079\u3066\u3044\u308b\u3002\u552f\u4e00\u306e\u6551\u3044\u306f\u85e4\u539f\u304c\u6559\u3048\u308c\u3070\u71b1\u5fc3\u306b\u805e\u304f\u3068\u3044\u3046\u70b9\u3060\u304c\u3001\u305d\u308c\u3082\u88cf\u3092\u8fd4\u305b\u3070\u7a4d\u6975\u6027\u306b\u6b20\u3051\u308b\u3068\u3044\u3046\u3053\u3068\u3060\u3002<\/p>\n<p>\u85e4\u539f\u3068\u3057\u3066\u3082\u3001\u685c\u4e95\u306e\u6c17\u6301\u3061\u304c\u7406\u89e3\u3067\u304d\u306a\u3044\u308f\u3051\u3067\u306f\u306a\u3044\u3002\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u30e1\u30f3\u30d0\u30fc\u3067\u3082\u306a\u3044\u685c\u4e95\u304cIFRS\u306b\u672c\u6c17\u3067\u53d6\u308a\u7d44\u3080\u306b\u306f\u30e2\u30c1\u30d9\u30fc\u30b7\u30e7\u30f3\u306b\u6b20\u3051\u308b\u3057\u3001\u6700\u8fd1\u306f\u81ea\u5206\u306e\u696d\u52d9\u306b\u8ffd\u308f\u308c\u3066\u3044\u308b\u3088\u3046\u3060\u3002\u3057\u304b\u3057\u3001\u305d\u308d\u305d\u308d\u672c\u6c17\u306b\u306a\u3063\u3066\u3082\u3089\u308f\u306a\u3044\u3068\u3053\u3061\u3089\u3082\u56f0\u308b\u3002\u85e4\u539f\u306f\u77e5\u3089\u305a\u77e5\u3089\u305a\u306e\u3046\u3061\u306b\u305f\u3081\u606f\u3092\u3064\u3044\u305f\u3002<\/p>\n<p>\u300c\u3069\u3046\u3057\u305f\u3093\u3067\u3059\u304b\uff1f\u300d<br \/>\n\u685c\u4e95\u306f\u85e4\u539f\u306e\u96a3\u306e\u5e2d\u306b\u7740\u304d\u306a\u304c\u3089\u3001\u5fc3\u914d\u305d\u3046\u306b\u5c0b\u306d\u3066\u304d\u305f\u3002<\/p>\n<p>\u300c\u3044\u3084\u3002\u307e\u3041\u3001\u3061\u3087\u3063\u3068\u306a\u3002\u3053\u306e\u8cc7\u6599\u306b\u3066\u3053\u305a\u3063\u3066\u3044\u308b\u3060\u3051\u3060\u3002\u300d<br \/>\n\u85e4\u539f\u306f\u3001\u3055\u3059\u304c\u306b\u76ee\u306e\u524d\u306e\u672c\u4eba\u304c\u539f\u56e0\u3060\u3068\u306f\u8a00\u3048\u305a\u3001\u9069\u5f53\u306b\u3054\u307e\u304b\u3059\u3053\u3068\u306b\u3057\u305f\u3002<\/p>\n<p>\u300c\u3048\u30fc\u3068\u3001\u300e\u65b0\u30ea\u30fc\u30b9\u57fa\u6e96\u306e\u5f71\u97ff\u300f\u3067\u3059\u304b\uff1f\u300d<br \/>\n\u685c\u4e95\u306f\u85e4\u539f\u306ePC\u3092\u8997\u304d\u8fbc\u307f\u3001\u30bf\u30a4\u30c8\u30eb\u3092\u8aad\u307f\u4e0a\u3052\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\u65b0\u3057\u3044\u30ea\u30fc\u30b9\u4f1a\u8a08\u57fa\u6e96IFRS\u7b2c16\u53f7\u300c\u30ea\u30fc\u30b9\u300d\u3000<span style=\"color: #87ceeb;\">\u25cb\u3000\u25cf<\/span><\/strong><\/span><\/h4>\n<\/div>\n<\/div>\n<p style=\"margin-bottom: -1em;\">\n<\/div>\n<p>\u300c\u3042\u3001\u305d\u3046\u8a00\u3048\u3070\u4eca\u5e74\u306b\u5165\u3063\u3066\u65b0\u3057\u3044\u30ea\u30fc\u30b9\u57fa\u6e96\u304c\u516c\u8868\u3055\u308c\u305f\u3093\u3067\u3059\u3088\u306d\uff1f\u96d1\u8a8c\u3067\u898b\u304b\u3051\u305f\u8a18\u61b6\u304c\u3042\u308a\u307e\u3059\u3002\u300d<br \/>\n\u685c\u4e95\u306f\u984e\u306b\u624b\u3092\u5f53\u3066\u3066\u3001\u5929\u4e95\u3092\u898b\u4e0a\u3052\u306a\u304c\u3089\u8a00\u3063\u305f\u3002<\/p>\n<p>\u300c\u3042\u3042\u3002\u4eca\u5e74\u306e\uff11\u6708\u306bIFRS\u7b2c16\u53f7\u300e\u30ea\u30fc\u30b9\u300f\u304c\u516c\u8868\u3055\u308c\u305f\u3093\u3060\u3002\u3053\u306e\u8cc7\u6599\u306f\u4eca\u5ea6\u306e\u52c9\u5f37\u4f1a\u7528\u306e\u3082\u306e\u306a\u3093\u3060\u3088\u3002\u300d<\/p>\n<p>\u300c\u305d\u3093\u306a\u52c9\u5f37\u4f1a\u306a\u3093\u3066\u3042\u308a\u307e\u3057\u305f\u3063\u3051\uff1f\uff65\uff65\uff65\u3042\uff01IFRS\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u30c1\u30fc\u30e0\u5185\u306e\u52c9\u5f37\u4f1a\u3063\u3066\u3053\u3068\u3067\u3059\u304b\uff1f\u300d<\/p>\n<p>\u300c\u305d\u3046\u306a\u3093\u3060\u3002\u307b\u3089\u3001\u6b63\u5f0f\u306bIFRS\u3092\u5c0e\u5165\u3059\u308b\u3068\u6c7a\u307e\u3063\u305f\u306e\u304c\uff17\u6708\u3060\u308d\u3046\uff1f\u4eca\u307e\u3067\u30d0\u30bf\u30d0\u30bf\u3067\u3055\u3002\u7686\u3001\u65b0\u3057\u3044\u30ea\u30fc\u30b9\u57fa\u6e96\u306b\u95a2\u3059\u308b\u6982\u8981\u306f\u4f55\u3068\u306a\u304f\u62bc\u3055\u3048\u3066\u3044\u308b\u3093\u3060\u304c\u3001\u304d\u3061\u3093\u3068\u57fa\u6e96\u3092\u7406\u89e3\u3057\u3066\u3044\u308b\u30e1\u30f3\u30d0\u30fc\u304c\u5c11\u306a\u3044\u3093\u3060\u3002\u300d<\/p>\n<p>\u300c\u306a\u308b\u307b\u3069\u3001\u305d\u308c\u3067\u3067\u3059\u304b\u3002\u3067\u3001\u8ab0\u304c\u6559\u3048\u308b\u3093\u3067\u3059\u304b\uff1f\u300d<\/p>\n<p>\u300c\uff65\uff65\uff65\u3002\u4ffa\u306b\u6c7a\u307e\u3063\u305f\u3002\u300d<br \/>\n\u5009\u7530\u8ab2\u9577\u306e\u300c\u3088\u308d\u3057\u304f\u300d\u306e\u4e00\u8a00\u3067\u3002\u85e4\u539f\u306f\u4eca\u671d\u306e\u30e1\u30fc\u30eb\u3092\u601d\u3044\u6d6e\u304b\u3079\u306a\u304c\u3089\u5fc3\u306e\u4e2d\u3067\u4ed8\u3051\u52a0\u3048\u305f\u3002<\/p>\n<p>\u300c\u3078\u3047\u30fc\uff01\u5148\u8f29\u306a\u3089\u9069\u4efb\u3067\u3059\u306d\uff01\u300d<br \/>\n\u4e8b\u60c5\u306e\u77e5\u3089\u306a\u3044\u685c\u4e95\u306f\u3001\u5c48\u8a17\u306e\u306a\u3044\u7b11\u9854\u3092\u85e4\u539f\u306b\u5411\u3051\u305f\u3002\u85e4\u539f\u306f\u305d\u308c\u3092\u7729\u3057\u304f\u611f\u3058\u306a\u304c\u3089\u3001\u300c\u3042\u308a\u304c\u3068\u3046\u3002\u300d\u3068\u61ae\u7136\u3068\u3057\u3066\u7b54\u3048\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> IFRS\u7b2c16\u53f7\u306e\u9069\u7528\u306f2019\u5e74\uff11\u6708\uff11\u65e5\u4ee5\u964d\u958b\u59cb\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u304b\u3089<\/strong><\/h4>\n<p>\u300c\u5148\u8f29\u3001\u4eca\u5e74\u516c\u8868\u3057\u305f\u3063\u3066\u3053\u3068\u306f\u3001\u307e\u3060\u9069\u7528\u3059\u308b\u307e\u3067\u306b\u306f\u9593\u304c\u3042\u308b\u3093\u3067\u3059\u3088\u306d\uff1f\u300d<\/p>\n<p>\u300c\u3042\u3042\u3002IFRS\u7b2c16\u53f7\u306f\u30012019\u5e74\uff11\u6708\uff11\u65e5\u4ee5\u964d\u958b\u59cb\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u304b\u3089\u9069\u7528\u3055\u308c\u308b\u3053\u3068\u306b\u306a\u308b\u3002\uff13\u6708\u6c7a\u7b97\u4f1a\u793e\u306e\u5834\u5408\u3060\u30682020\u5e74\uff13\u6708\u671f\u304b\u3089\u3060\u306a\u3002\u305d\u308c\u307e\u3067\u306f\u3001IAS\u7b2c17\u53f7\u300e\u30ea\u30fc\u30b9\u300f\u304c\u9069\u7528\u3055\u308c\u308b\u3053\u3068\u306b\u306a\u308b\u3002\u300d<br \/>\n\u85e4\u539f\u306e\u8a00\u8449\u306b\u685c\u4e95\u306f\u76f8\u69cc\u3092\u6253\u3061\u306a\u304c\u3089\u8a00\u3063\u305f\u3002<\/p>\n<p>\u300c\u3078\u3047\u3002\u3067\u306f\u3001\uff12\u5e74\u4ee5\u4e0a\u306f\u6e96\u5099\u671f\u9593\u304c\u3042\u308b\u308f\u3051\u3067\u3059\u306d\u3002\u300d<\/p>\n<p>\u300c\u3042\u3042\u3002\u3082\u3061\u308d\u3093\u3001\u65e9\u671f\u9069\u7528\u3082\u8a8d\u3081\u3089\u308c\u3066\u3044\u308b\u3002\u305d\u306e\u5834\u5408\u306f\u3001IFRS\u7b2c15\u53f7\u300e\u9867\u5ba2\u3068\u306e\u5951\u7d04\u304b\u3089\u751f\u3058\u308b\u53ce\u76ca\u300f\u3092\u9069\u7528\u3057\u3066\u3044\u308b\u5fc5\u8981\u304c\u3042\u308b\u3051\u3069\u306a\u3002\u300d<\/p>\n<p>\u300c\u65e9\u671f\u9069\u7528\u306e\u5834\u5408\u306f\u3001IFRS\u7b2c15\u53f7\u3068\u30bb\u30c3\u30c8\u3067\u9069\u7528\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<\/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>\u73fe\u884c\u306eIAS\u7b2c17\u53f7\u3068\u65e5\u672c\u57fa\u6e96\u306f\u91cd\u8981\u306a\u90e8\u5206\u306f\u985e\u4f3c\u3057\u3066\u3044\u308b<\/strong><\/h4>\n<p>\u300c\u3042\u306e\u3001\u3055\u3063\u304d\u306e\u8cc7\u6599\u306e\u30bf\u30a4\u30c8\u30eb\u306b\u300e\u5f71\u97ff\u300f\u3063\u3066\u3042\u308a\u307e\u3057\u305f\u3051\u3069\u3001\u3053\u306eIFRS\u7b2c16\u53f7\u3067\u4f55\u304c\u5909\u308f\u3063\u305f\u3093\u3067\u3057\u3087\u3046\u304b\uff1f\u300d<br \/>\n\u85e4\u539f\u306f\u3001\u3088\u304f\u305e\u805e\u3044\u3066\u304f\u308c\u307e\u3057\u305f\u3001\u3068\u3070\u304b\u308a\u8155\u3092\u7d44\u3093\u3067\u300c\u30b3\u30db\u30f3\u300d\u3068\u54b3\u6255\u3044\u3057\u305f\u3002\u3055\u3063\u304d\u307e\u3067\u8cc7\u6599\u4f5c\u308a\u3092\u3057\u3066\u3044\u305f\u306e\u3067\u3001\u3053\u306e\u8fba\u308a\u306f\u3057\u3063\u304b\u308a\u52c9\u5f37\u3057\u305f\u3068\u3053\u308d\u3060\u3002<\/p>\n<p>\u300c\u307e\u3041\u3001\u614c\u3066\u308b\u306a\u3002\u307e\u305a\u3001\u4eca\u9069\u7528\u3055\u308c\u3066\u3044\u308bIAS\u7b2c17\u53f7\u306f\u65e5\u672c\u57fa\u6e96\u3068\u91cd\u8981\u306a\u70b9\u3067\u306f\u985e\u4f3c\u3057\u3066\u3044\u308b\u3001\u3068\u3044\u3046\u3053\u3068\u3092\u77e5\u3063\u3066\u304a\u304f\u5fc5\u8981\u304c\u3042\u308b\u3002\u300d<\/p>\n<p>\u300c\u985e\u4f3c\u3001\u3068\u3044\u3046\u3068\u3001\u30ea\u30fc\u30b9\u53d6\u5f15\u3092\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u30fb\u30ea\u30fc\u30b9\u3068\u30aa\u30da\u30ec\u30fc\u30c6\u30a3\u30f3\u30b0\u30fb\u30ea\u30fc\u30b9\u306b\u533a\u5225\u3057\u3066\u3001\u305d\u308c\u305e\u308c\u306e\u65b9\u6cd5\u3067\u4f1a\u8a08\u51e6\u7406\u3092\u3059\u308b\u3063\u3066\u3053\u3068\u3067\u3059\u304b\uff1f\u300d<\/p>\n<p>\u300c\u3042\u3042\u3002\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u30fb\u30ea\u30fc\u30b9\u3068\u30aa\u30da\u30ec\u30fc\u30c6\u30a3\u30f3\u30b0\u30fb\u30ea\u30fc\u30b9\u306e\u4f1a\u8a08\u51e6\u7406\u306b\u3064\u3044\u3066\u3082\u3001\u57fa\u672c\u7684\u306a\u90e8\u5206\u306f\u985e\u4f3c\u3057\u3066\u3044\u308b\u3093\u3060\u3002\u300d<br \/>\n\u300c\u305d\u3046\u306a\u3093\u3067\u3059\u304b\uff01\u300d\u3068\u3001\u685c\u4e95\u306f\u5b89\u5fc3\u3057\u305f\u8868\u60c5\u3092\u898b\u305b\u305f\u304c\u3001\u3057\u3070\u3089\u304f\u3057\u3066\u30cf\u30c3\u3068\u6c17\u3065\u3044\u305f\u3088\u3046\u3060\u3002<\/p>\n<p>\u300c\uff65\uff65\uff65\u3068\u8a00\u3046\u3053\u3068\u306f\u3001\u65b0\u3057\u3044\u30ea\u30fc\u30b9\u57fa\u6e96\u306f\u65e5\u672c\u57fa\u6e96\u3068\u306f\u9055\u3046\u3063\u3066\u3053\u3068\u3067\u3059\u304b\uff1f\u300d<!--more--><\/p>\n<p>\u300c\u307e\u3001\u5168\u90e8\u304c\u5168\u90e8\u9055\u3046\u3063\u3066\u3053\u3068\u3067\u306f\u306a\u3044\u3051\u3069\u306a\u3002\u300d<br \/>\n\u85e4\u539f\u306f\u3001\u685c\u4e95\u306e\u71b1\u610f\u304c\u524a\u304c\u308c\u306a\u3044\u3088\u3046\u306b\u3001\u8868\u73fe\u306b\u6c17\u3092\u3064\u3051\u3066\u7b54\u3048\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> IFRS\u7b2c16\u53f7\u3067\u306e\u5909\u66f4\u70b9\u306f\u4e3b\u306b\uff13\u3064<\/strong><\/h4>\n<p>\u300c\u7c21\u5358\u306b\u307e\u3068\u3081\u308b\u3068\u3001\u3053\u306e\uff13\u70b9\u304c\u3001IFRS\u7b2c16\u53f7\u3067\u5909\u66f4\u3055\u308c\u305f\u5185\u5bb9\u3060\u3002\u300d<br \/>\n\u85e4\u539f\u306f\u305d\u3046\u8a00\u3046\u3068\u3001\u5148\u307b\u3069\u307e\u3067\u4f5c\u3063\u3066\u3044\u305f\u8cc7\u6599\u306e\u753b\u9762\u3092\u685c\u4e95\u306b\u898b\u305b\u305f\u3002<\/p>\n<p style=\"margin-bottom: 3px;\"><strong>\u3010IFRS\u7b2c16\u53f7\u306e\u30dd\u30a4\u30f3\u30c8\u3011<\/strong><\/p>\n<div class=\"box_info box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 10px; border-radius: 10px;background-color:#F0F8FF;color:#000000;border-color:#0000CD;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong><span style=\"color: #0000cd;\">\u2460<\/span><\/strong>\u3000\u30ea\u30fc\u30b9\u306e\u8b58\u5225\u306b\u300c\u652f\u914d\u30e2\u30c7\u30eb\u300d\u3092\u9069\u7528<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong><span style=\"color: #0000cd;\">\u2461<\/span><\/strong>\u3000\u501f\u624b\u306e\u4f1a\u8a08\u51e6\u7406\u3092\u5927\u5e45\u306b\u5909\u66f4\u3057\u3001\u3059\u3079\u3066\u306e\u30ea\u30fc\u30b9\u306b\u3064\u3044\u3066\u8cc7\u7523\u3068\u8ca0\u50b5\u3092\u8a8d\u8b58\u3059\u308b<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong><span style=\"color: #0000cd;\">\u2462<\/span><\/strong>\u3000\u8cb8\u624b\u306e\u4f1a\u8a08\u51e6\u7406\u306fIAS\u7b2c17\u53f7\u3092\u5b9f\u8cea\u7684\u306b\u5f15\u304d\u7d99\u3044\u3067\u3044\u308b<\/p>\n<\/div>\n<p>\u300c\u3078\u3047\u3002\uff11\u3064\u76ee\u306e\u300e\u652f\u914d\u30e2\u30c7\u30eb\u300f\u3063\u3066\u8a00\u3046\u306e\u306f\u3001\u3088\u304f\u5206\u304b\u308a\u307e\u305b\u3093\u3051\u3069\u3001\u305d\u306e\u5f8c\u306e\uff12\u3064\u306b\u3064\u3044\u3066\u306f\u7406\u89e3\u3067\u304d\u307e\u3059\u3002\u8981\u3059\u308b\u306b\u3001\u501f\u624b\u306e\u4f1a\u8a08\u51e6\u7406\u304c\u5909\u308f\u3063\u3066\u3001\u8cb8\u624b\u306e\u4f1a\u8a08\u51e6\u7406\u306f\u305d\u306e\u307e\u307e\u3063\u3066\u3053\u3068\u3067\u3059\u3088\u306d\uff1f\u300d<br \/>\n\u85e4\u539f\u306f\u9837\u3044\u305f\u3002<\/p>\n<p>\u300c\uff11\u3064\u76ee\u306f\u3001\u3069\u3046\u3044\u3063\u305f\u53d6\u5f15\u304c\u30ea\u30fc\u30b9\u306b\u8a72\u5f53\u3059\u308b\u306e\u304b\u3001\u3068\u3044\u3046\u8a71\u3060\u306a\u3002\u6b8b\u308a\u306e\uff12\u3064\u306f\u3001\u304a\u524d\u306e\u8a00\u3046\u901a\u308a\u3060\u3002\u7279\u306b\uff12\u3064\u76ee\u306f\u3001\u5f93\u6765\u8cc7\u7523\u3068\u8ca0\u50b5\u3092\u8a8d\u8b58\u3057\u3066\u3044\u306a\u304b\u3063\u305f\u30aa\u30da\u30ec\u30fc\u30c6\u30a3\u30f3\u30b0\u30fb\u30ea\u30fc\u30b9\u306b\u3064\u3044\u3066\u8cc7\u7523\u3068\u8ca0\u50b5\u3092\u8a8d\u8b58\u3059\u308b\u3053\u3068\u306b\u306a\u3063\u305f\u304b\u3089\u3001\u696d\u7a2e\u306b\u3088\u3063\u3066\u306f\u5927\u304d\u306a\u30a4\u30f3\u30d1\u30af\u30c8\u304c\u3042\u308b\u3068\u8a00\u308f\u308c\u3066\u3044\u308b\u3093\u3060\u3002\u300d<\/p>\n<p>\u300c\u3078\u3047\u3002\u300d<\/p>\n<p>\u300c\u305d\u308c\u304b\u3089\u3001\uff13\u3064\u76ee\u306b\u3042\u308b\u8cb8\u624b\u306e\u4f1a\u8a08\u51e6\u7406\u306f\u57fa\u672c\u7684\u306b\u5f93\u6765\u901a\u308a\u3060\u3002IFRS\u7b2c16\u53f7\u306b\u306a\u3063\u3066\u958b\u793a\u5185\u5bb9\u304c\u5145\u5b9f\u3057\u305f\u304f\u3089\u3044\u3060\u306a\u3002\u300d<\/p>\n<p>\u300c\u3068\u3044\u3046\u3053\u3068\u306f\u3001IFRS\u7b2c16\u53f7\u3092\u7406\u89e3\u3059\u308b\u306b\u306f\u3001\u4e0a\uff12\u3064\u306e\u5185\u5bb9\u3092\u62bc\u3055\u3048\u308c\u3070\u3044\u3044\u3093\u3067\u3059\u306d\u3002\u300d<\/p>\n<p>\u685c\u4e95\u304c\u4f55\u6c17\u306a\u304f\u8a00\u3063\u305f\u8a00\u8449\u3092\u85e4\u539f\u306f\u805e\u304d\u9003\u3055\u305a\u3001\u30cb\u30e4\u30ea\u3068\u7b11\u3063\u305f\u3002<br \/>\n\u300c\u305d\u3046\u3044\u3046\u3053\u3068\u3060\u306a\u3002\u305b\u3063\u304b\u304f\u3060\u304b\u3089\u7c21\u5358\u306b\u8aac\u660e\u3057\u3066\u3084\u308d\u3046\u3002\u300d<\/p>\n<p>\u300c\u3048\uff65\uff65\uff65\uff1f\u300d<br \/>\n\u685c\u4e95\u306f\u614c\u3066\u3066\u4e21\u624b\u3092\u4f53\u306e\u524d\u3067\u632f\u3063\u305f\u3002<\/p>\n<p>\u300c\u3044\u3048\u3044\u3048\u3001\u5148\u8f29\u306e\u304a\u90aa\u9b54\u3092\u3059\u308b\u308f\u3051\u306b\u306f\u3044\u304d\u307e\u305b\u3093\u3063\u3002\u307b\u3089\u3001\u8cc7\u6599\u3082\u307e\u3060\u5b8c\u6210\u3057\u3066\u306a\u3044\u3058\u3083\u306a\u3044\u3067\u3059\u304b\uff01\u300d<br \/>\n\u305d\u3093\u306a\u685c\u4e95\u306b\u8ffd\u3044\u6253\u3061\u3092\u304b\u3051\u308b\u3088\u3046\u306b\u3001\u85e4\u539f\u306f\u8a00\u3063\u305f\u3002<\/p>\n<p>\u300c\u4ffa\u306e\u5fc3\u914d\u306a\u3089\u5927\u4e08\u592b\u3060\u3002\u307b\u3089\u3001\u4eca\u5ea6\u306e\u52c9\u5f37\u4f1a\u306e\u4e88\u884c\u6f14\u7fd2\u306b\u306f\u3082\u3063\u3066\u3053\u3044\u3060\u3057\u306a\uff01\u300d<br \/>\n\u85e4\u539f\u306f\u685c\u4e95\u306e\u80a9\u3092\u30dd\u30f3\u3068\u53e9\u304f\u3002\u3057\u3070\u3089\u304f\u9ed9\u3063\u3066\u3044\u305f\u685c\u4e95\u306f\u3001\u305f\u3081\u606f\u4ea4\u3058\u308a\u306b\u3044\u3064\u3082\u306e\u52c9\u5f37\u7528\u30ce\u30fc\u30c8\u3092\u6e0b\u3005\u53d6\u308a\u51fa\u3057\u305f\u3002<\/p>\n<p>\u300c\uff65\uff65\uff65\u306f\u3044\u3002\u3067\u306f\u3001\u304a\u9858\u3044\u3057\u307e\u3059\u3002\u300d<\/p>\n<p>\u300c\u3088\u308d\u3057\u3044\u3002\u300d<br \/>\n\u85e4\u539f\u306f\u685c\u4e95\u3092IFRS\u52c9\u5f37\u306b\u5f15\u304d\u8fbc\u3080\u3053\u3068\u306b\u6210\u529f\u3057\u3066\u3001\u6e80\u8db3\u6c17\u306b\u9837\u3044\u305f\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong><span style=\"color: #b22222;\">\u25c6<\/span>\u30ea\u30fc\u30b9\u306e\u8b58\u5225\u3068\u306f\uff1f<\/strong><\/h4>\n<p>\u300c\u3067\u306f\u3001\u3055\u3063\u305d\u304f\u30dd\u30a4\u30f3\u30c8\u306e\uff11\u3064\u76ee\u306b\u3042\u3063\u305f\u30ea\u30fc\u30b9\u306e\u8b58\u5225\u306b\u3064\u3044\u3066\u3001\u78ba\u8a8d\u3057\u3066\u3044\u304f\u305e\u3002\u300d<\/p>\n<p>\u300c\u5148\u8f29\u3001\u30ea\u30fc\u30b9\u306e\u8b58\u5225\u3063\u3066\u4e00\u4f53\u3069\u3046\u3044\u3046\u3053\u3068\u3092\u6307\u3059\u3093\u3067\u3059\u304b\uff1f\u300d<br \/>\n\u685c\u4e95\u306f\u3001\u9996\u3092\u50be\u3052\u305f\u3002<\/p>\n<p>\u300c\u30ea\u30fc\u30b9\u306e\u8b58\u5225\u3063\u3066\u3044\u3046\u306e\u306f\u3001\u5951\u7d04\u958b\u59cb\u6642\u306b\u3001\u305d\u306e\u5951\u7d04\u304c\u30ea\u30fc\u30b9\u3067\u3042\u308b\u306e\u304b\u3001\u82e5\u3057\u304f\u306f\u30ea\u30fc\u30b9\u3092\u542b\u3093\u3067\u3044\u308b\u306e\u304b\u3092\u5224\u5b9a\u3059\u308b\u3053\u3068\u3092\u8a00\u3046\u3093\u3060\u3002\u30ea\u30fc\u30b9\u4f1a\u793e\u4ee5\u5916\u3068\u306e\u5951\u7d04\u3067\u3082\u3001\u30ea\u30fc\u30b9\u306b\u8a72\u5f53\u3059\u308b\u306e\u3067\u3042\u308c\u3070\u3001\u3053\u306eIFRS\u7b2c16\u53f7\u3092\u9069\u7528\u3059\u308b\u3053\u3068\u306b\u306a\u308b\u3002\u300d<\/p>\n<p>\u300c\u306a\u308b\u307b\u3069\u3002\u300d<\/p>\n<p>\u300c\u3067\u306f\u3001IFRS\u7b2c16\u53f7\u3067\u300c\u30ea\u30fc\u30b9\u300d\u304c\u3069\u3046\u5b9a\u7fa9\u3055\u308c\u3066\u3044\u308b\u306e\u304b\u898b\u3066\u307f\u3088\u3046\u3002\u300d<\/p>\n<div style=\"background-color: #f1f1f1; border: 3px double #339966; margin: 10px 0; padding: 5px;\">\n<p style=\"margin-bottom: 3px;\"><strong>\u3010\u30ea\u30fc\u30b9\u306e\u5b9a\u7fa9\u3011<\/strong><\/p>\n<div style=\"background-color: #ffffff; padding: 5px; border: 1px solid #e1e1e1;\">\n<ul>\n<li>\u8cc7\u7523\uff08\u539f\u8cc7\u7523\uff09\u3092\u4f7f\u7528\u3059\u308b\u6a29\u5229\u3092\u4e00\u5b9a\u671f\u9593\u306b\u308f\u305f\u308a\u5bfe\u4fa1\u3068\u4ea4\u63db\u306b\u79fb\u8ee2\u3059\u308b\u5951\u7d04\u53c8\u306f\u5951\u7d04\u306e\u4e00\u90e8<\/li>\n<\/ul>\n<p style=\"margin-top: -24px;\">\n<\/div>\n<\/div>\n<p style=\"margin-top: 18px;\">\u300c\u30ea\u30fc\u30b9\u306e\u5b9a\u7fa9\u306f\u3001\u50d5\u306e\u30a4\u30e1\u30fc\u30b8\u3057\u3066\u3044\u308b\u30ea\u30fc\u30b9\u3068\u5927\u304d\u304f\u9055\u3046\u308f\u3051\u3067\u306f\u306a\u3044\u3093\u3067\u3059\u306d\u3002\u300d<br \/>\n\u5b9a\u7fa9\u3092\u773a\u3081\u305f\u685c\u4e95\u306f\u5c11\u3057\u307b\u3063\u3068\u3057\u305f\u3088\u3046\u306a\u8868\u60c5\u3067\u611f\u60f3\u3092\u8a00\u3063\u305f\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong><span style=\"color: #b22222;\">\u25c6<\/span>\u30ea\u30fc\u30b9\u304c\u542b\u307e\u308c\u3066\u3044\u308b\u304b\u3092\u5224\u5b9a\u3059\u308b\u305f\u3081\u306e\u8981\u4ef6\u306f\uff12\u3064<\/strong><\/h4>\n<p>\u300c\u3042\u3042\u3002\u5951\u7d04\u306b\u30ea\u30fc\u30b9\u304c\u542b\u307e\u308c\u3066\u3044\u308b\u304b\u306f\u3001\u5b9a\u7fa9\u3092\u6e80\u305f\u3059\u304b\u3001\u3064\u307e\u308a\u3001\u5951\u7d04\u304c\u7279\u5b9a\u3055\u308c\u305f\u8cc7\u7523\u306e\u4f7f\u7528\u3092\u652f\u914d\u3059\u308b\u6a29\u5229\u3092\u4e00\u5b9a\u671f\u9593\u306b\u308f\u305f\u308a\u5bfe\u4fa1\u3068\u4ea4\u63db\u306b\u79fb\u8ee2\u3059\u308b\u304b\u3069\u3046\u304b\u3067\u5224\u5b9a\u3055\u308c\u308b\u3053\u3068\u306b\u306a\u308b\u3002\u5177\u4f53\u7684\u306b\u306f\u4f7f\u7528\u671f\u9593\u3092\u901a\u3058\u3066\u3001\u6b21\u306e\uff12\u8981\u4ef6\u3092\u6e80\u305f\u3057\u3066\u3044\u308b\u3082\u306e\u3092\u30ea\u30fc\u30b9\u3068\u3057\u3066\u8b58\u5225\u3059\u308b\u3093\u3060\u3002\u300d<\/p>\n<div style=\"padding: 10px; border: 3px solid #AAD5B6; background-color: #ffffff;\">\n<ul>\n<li><span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px; border-color: #000000;\">\u8981\u4ef6\uff11<\/span>\uff1a\u7279\u5b9a\u3055\u308c\u305f\u8cc7\u7523\u306e\u4f7f\u7528\u304b\u3089\u306e<strong>\u7d4c\u6e08\u7684\u4fbf\u76ca\u306e\u307b\u3068\u3093\u3069\u3059\u3079\u3066\u3092\u5f97\u308b<\/strong>\u6a29\u5229<\/li>\n<li><span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px; border-color: #000000;\">\u8981\u4ef6\uff12<\/span>\uff1a\u7279\u5b9a\u3055\u308c\u305f\u8cc7\u7523\u306e<strong>\u4f7f\u7528\u3092\u6307\u56f3\u3059\u308b\u6a29\u5229<\/strong><\/li>\n<\/ul>\n<p style=\"margin-top: -24px;\">\n<\/div>\n<p style=\"margin-top: 18px;\">\u300c\u3048\u30fc\u3068\u3001\u300e\u7279\u5b9a\u3055\u308c\u305f\u8cc7\u7523\u306e\u4f7f\u7528\u304b\u3089\u306e\u7d4c\u6e08\u7684\u4fbf\u76ca\u306e\u307b\u3068\u3093\u3069\u3059\u3079\u3066\u3092\u5f97\u308b\u6a29\u5229\u300f\u3068\u3044\u3046\u306e\u306f\u5206\u304b\u308a\u307e\u3059\u3002\u65e5\u672c\u57fa\u6e96\u3067\u3082\u51fa\u3066\u304d\u307e\u3059\u3088\u306d\u3002\u3067\u3082\u3001\uff12\u3064\u76ee\u306f\u300e\u7279\u5b9a\u3055\u308c\u305f\u8cc7\u7523\u306e\u4f7f\u7528\u3092\u6307\u56f3\u3059\u308b\u6a29\u5229\u300f\u306a\u3093\u3067\u3059\u306d\u3002\u3088\u304f\u3042\u308b\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u30fb\u30ea\u30fc\u30b9\u306e\u5224\u5b9a\u3067\u306f\u3001\u30b3\u30b9\u30c8\u306e\u5b9f\u8cea\u7684\u306a\u8ca0\u62c5\u3068\u3044\u3046\u8a71\u304c\u6765\u307e\u3059\u3051\u3069\uff65\uff65\uff65\u300d<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong><span style=\"color: #b22222;\">\u25c6<\/span> IFRS\u7b2c16\u53f7\u3067\u63a1\u7528\u3055\u308c\u305f\u300c\u652f\u914d\u30e2\u30c7\u30eb\u300d<\/strong><\/h4>\n<p>\u300c\u3053\u3053\u304c\u65b0\u3057\u3044\u57fa\u6e96\u306e\u7279\u5fb4\u306e\uff11\u3064\u76ee\u3060\u3002\u3053\u306e\uff12\u3064\u76ee\u306e\u8981\u4ef6\u306b\u3042\u308b\u300e\u7279\u5b9a\u3055\u308c\u305f\u8cc7\u7523\u306e\u4f7f\u7528\u3092\u6307\u56f3\u3059\u308b\u6a29\u5229\u300f\u3068\u306f\u3001\u305d\u306e\u8cc7\u7523\u3092\u652f\u914d\u3057\u3066\u3044\u308b\u306e\u304b\u3001\u3068\u3044\u3046\u3053\u3068\u3092\u610f\u5473\u3057\u3066\u3044\u308b\u3002\u4f7f\u7528\u671f\u9593\u4e2d\u3001\u9867\u5ba2\u304c\u305d\u306e\u8cc7\u7523\u306e\u4f7f\u7528\u65b9\u6cd5\u3084\u4f7f\u7528\u76ee\u7684\u7b49\u3092\u4f7f\u7528\u6a29\u306e\u7bc4\u56f2\u5185\u3067\u5909\u66f4\u3067\u304d\u308b\u5834\u5408\u306f\u3001\u305d\u306e\u8cc7\u7523\u3092\u652f\u914d\u3057\u3066\u3044\u308b\u3068\u8003\u3048\u308b\u3093\u3060\u3002\u300d<\/p>\n<p>\u300c\u306a\u308b\u307b\u3069\u3002\u8cc7\u7523\u306e\u4f7f\u7528\u306b\u3088\u308b\u7d4c\u6e08\u7684\u4fbf\u76ca\u3092\u307b\u3068\u3093\u3069\u53d7\u3051\u3066\u3044\u308b\u3053\u3068\u306b\u52a0\u3048\u3066\u3001\u305d\u306e\u8cc7\u7523\u3092\u652f\u914d\u3057\u3066\u3044\u308b\u304b\u3001\u3068\u3044\u3046\u8996\u70b9\u3067\u30ea\u30fc\u30b9\u304b\u3069\u3046\u304b\u3092\u5224\u65ad\u3059\u308b\u3093\u3067\u3059\u306d\u3002\u3088\u304f\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>\u501f\u624b\u306e\u4f1a\u8a08\u51e6\u7406\u306f\u3069\u3046\u5909\u308f\u3063\u305f\u306e\u304b\uff1f<\/strong><\/h4>\n<p>\u300c\u3055\u3066\u3001\u30ea\u30fc\u30b9\u304c\u8b58\u5225\u3055\u308c\u308c\u3070\u3001\u6b21\u306f\u3069\u3046\u4f1a\u8a08\u51e6\u7406\u3059\u308b\u306e\u304b\u3001\u3068\u3044\u3046\u8a71\u306b\u306a\u308b\u3002\u300d<\/p>\n<p>\u300c\u3048\u3048\u3002\u305d\u3046\u3067\u3059\u306d\u3002\u300d<\/p>\n<p>\u300c\u8cb8\u624b\u306b\u3064\u3044\u3066\u306f\u3001\u3055\u3063\u304d\u8a00\u3063\u305f\u901a\u308aIAS17\u53f7\u3068\u5909\u66f4\u306a\u3044\u3002\u3064\u307e\u308a\u3001\u65e5\u672c\u57fa\u6e96\u3068\u5927\u304d\u306a\u76f8\u9055\u306f\u306a\u3044\u3093\u3060\u3002\u300d<\/p>\n<p>\u300c\u306f\u3044\u3002\u8cb8\u624b\u306b\u3064\u3044\u3066\u306f\u3001\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u30fb\u30ea\u30fc\u30b9\u3068\u30aa\u30da\u30ec\u30fc\u30c6\u30a3\u30f3\u30b0\u30fb\u30ea\u30fc\u30b9\u306b\u5206\u985e\u3059\u308b\u3093\u3067\u3059\u306d\u3002\u300d<\/p>\n<p>\u300c\u3042\u3042\u3002\u3060\u304b\u3089\u3001\u4eca\u56de\u306f\u5909\u66f4\u306e\u3042\u3063\u305f\u501f\u624b\u306e\u4f1a\u8a08\u51e6\u7406\u306b\u3064\u3044\u3066\u3060\u3051\u3001\u8aac\u660e\u3057\u3088\u3046\u3068\u601d\u3046\u3002\u300d<\/p>\n<p>\u300c\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> IFRS\u7b2c16\u53f7\u3067\u306f\u3001\u501f\u624b\u306e\u4f1a\u8a08\u51e6\u7406\u306b\u300c\u4f7f\u7528\u6a29\u300d\u30e2\u30c7\u30eb\u304c\u63a1\u7528\u3055\u308c\u3066\u3044\u308b<\/strong><\/h4>\n<p>\u85e4\u539f\u306f\u685c\u4e95\u304c\u30da\u30f3\u3092\u624b\u306b\u53d6\u308b\u306e\u3092\u5f85\u3063\u3066\u3001\u8aac\u660e\u3092\u59cb\u3081\u305f\u3002<\/p>\n<p>\u300c\u4f55\u3068\u8a00\u3063\u3066\u3082\u501f\u624b\u306e\u4f1a\u8a08\u51e6\u7406\u306e\u4e00\u756a\u306e\u5909\u66f4\u306f\u3001\u501f\u624b\u306e\u30aa\u30da\u30ec\u30fc\u30c6\u30a3\u30f3\u30b0\u30fb\u30ea\u30fc\u30b9\u306b\u3064\u3044\u3066\u3082\u3001\u8cc7\u7523\u3068\u8ca0\u50b5\u304c\u8a08\u4e0a\u3055\u308c\u308b\u3053\u3068\u306b\u306a\u308b\u3068\u3044\u3046\u70b9\u3060\u306a\u3002\u300d<\/p>\n<p>\u300c\u3068\u3044\u3046\u3053\u3068\u306f\u3001\u30ea\u30fc\u30b9\u53d6\u5f15\u306f\u5168\u90e8\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u30fb\u30ea\u30fc\u30b9\u306b\u306a\u308b\u3063\u3066\u3053\u3068\u3067\u3059\u304b\uff1f\u300d<\/p>\n<p>\u300c\u3044\u3084\u3001\u305d\u306e\u8868\u73fe\u306f\u6b63\u78ba\u3058\u3083\u306a\u3044\u3002IFRS\u7b2c16\u53f7\u3067\u306f\u3001\u30ea\u30fc\u30b9\u306e\u501f\u624b\u306b\u3064\u3044\u3066\u306f\u300e\u4f7f\u7528\u6a29\u300f\u30e2\u30c7\u30eb\u3092\u63a1\u7528\u3057\u3066\u3044\u308b\u304b\u3089\u306a\u3002\u300d<\/p>\n<p>\u300c\u300e\u4f7f\u7528\u6a29\u300f\u30e2\u30c7\u30eb\uff65\uff65\uff65\u3067\u3059\u304b\uff1f\u300d<br \/>\n\u521d\u3081\u3066\u805e\u304f\u8a00\u8449\u306b\u3001\u685c\u4e95\u306f\u6238\u60d1\u3063\u305f\u8868\u60c5\u3092\u898b\u305b\u305f\u3002<\/p>\n<p>\u300c\u300e\u4f7f\u7528\u6a29\u300f\u30e2\u30c7\u30eb\u3067\u306f\u3001\u30ea\u30fc\u30b9\u5951\u7d04\u306b\u3088\u308a\u4f7f\u7528\u3067\u304d\u308b\u8cc7\u7523\u3001\u3053\u308c\u3092\u300e\u539f\u8cc7\u7523\uff08underlying asset\uff09\u300f\u3068\u3044\u3046\u3093\u3060\u304c\u3001\u305d\u306e\u539f\u8cc7\u7523\u3092\u300e\u4f7f\u7528\u3059\u308b\u6a29\u5229\u300f\u306b\u3064\u3044\u3066\u3001\u8cc7\u7523\u8a08\u4e0a\u3059\u308b\u3053\u3068\u306b\u306a\u308b\u3002\u3060\u304b\u3089\u3001\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u30fb\u30ea\u30fc\u30b9\u3084\u30aa\u30da\u30ec\u30fc\u30c6\u30a3\u30f3\u30b0\u30fb\u30ea\u30fc\u30b9\u3068\u3044\u3046\u5206\u985e\u81ea\u4f53\u304c\u305d\u3082\u305d\u3082\u5b58\u5728\u3057\u306a\u3044\u3093\u3060\u3002\u300d<\/p>\n<p>\u300c\u3078\u3047\u3002\u8cc7\u7523\u305d\u306e\u3082\u306e\u3067\u306f\u306a\u304f\u3001\u300e\u4f7f\u7528\u6a29\u300f\u3092\u8a8d\u8b58\u3059\u308b\u3093\u3067\u3059\u304b\uff01\u300d<\/p>\n<p>\u300c\u305d\u3046\u306a\u3093\u3060\u3002\u30a4\u30e1\u30fc\u30b8\u304c\u3042\u3063\u305f\u65b9\u304c\u5206\u304b\u308a\u3084\u3059\u3060\u308d\u3046\u3002\u300d<br \/>\n\u305d\u3046\u8a00\u3046\u3068\u3001\u85e4\u539f\u306f\u30b3\u30d4\u30fc\u7528\u7d19\u3068\u30da\u30f3\u3092\u53d6\u308a\u51fa\u3057\u305f\u3002<\/p>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/10\/story_ifrs10-1.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-108503 aligncenter\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/10\/story_ifrs10-1.png\" alt=\"\" width=\"532\" height=\"594\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/10\/story_ifrs10-1.png 950w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/10\/story_ifrs10-1-268x300.png 268w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/10\/story_ifrs10-1-917x1024.png 917w\" sizes=\"(max-width: 532px) 100vw, 532px\" \/><\/a><\/p>\n<p>\u300c\u306a\u308b\u307b\u3069\u3002\u30aa\u30da\u30ec\u30fc\u30c6\u30a3\u30f3\u30b0\u30fb\u30ea\u30fc\u30b9\u304c\u7121\u304f\u306a\u3063\u305f\u308f\u3051\u3067\u306f\u306a\u304f\u3001\u5168\u304f\u9055\u3046\u8003\u3048\u65b9\u306b\u306a\u3063\u3066\u3044\u308b\u308f\u3051\u3067\u3059\u306d\u3002\u300d<br \/>\n\u85e4\u539f\u304c\u685c\u4e95\u3092\u898b\u308b\u3068\u3001\u685c\u4e95\u306f\u7d0d\u5f97\u3057\u305f\u8868\u60c5\u3092\u898b\u305b\u3066\u3044\u305f\u3002\u3053\u3053\u307e\u3067\u306f\u7406\u89e3\u3067\u304d\u305f\u3088\u3046\u3060\u3001\u3068\u85e4\u539f\u306f\u5c11\u3057\u5b89\u5fc3\u3057\u3066\u5148\u3092\u7d9a\u3051\u308b\u3053\u3068\u306b\u3057\u305f\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong><span style=\"color: #b22222;\">\u25c6<\/span>\u30ea\u30fc\u30b9\u53d6\u5f15\u3092\u8a8d\u8b58\u3059\u308b\u30bf\u30a4\u30df\u30f3\u30b0\u3068\u8a08\u4e0a\u79d1\u76ee<\/strong><\/h4>\n<p>\u300c\u305d\u308c\u3067\u306f\u3001\u5b9f\u969b\u3069\u3046\u4f1a\u8a08\u51e6\u7406\u3059\u308b\u306e\u304b\u3001\u307e\u305a\u306f\u8a8d\u8b58\u3060\u3002\u300d<\/p>\n<p>\u300c\u306f\u3044\u3002\u300d<\/p>\n<p>\u300c\u3059\u3079\u3066\u306e\u30ea\u30fc\u30b9\u53d6\u5f15\u306f\u3001\u30ea\u30fc\u30b9\u958b\u59cb\u65e5\u306b\u4f7f\u7528\u6a29\u8cc7\u7523\uff08right-of-use asset\uff09\u3068\u30ea\u30fc\u30b9\u8ca0\u50b5\uff08lease liability\uff09\u3092\u8a08\u4e0a\u3059\u308b\u3053\u3068\u306b\u306a\u308b\u3002\u300d<\/p>\n<p>\u300c\u307e\u305a\u306f\u30ea\u30fc\u30b9\u958b\u59cb\u65e5\u306b\u8a8d\u8b58\u3001\u3067\u3059\u306d\u3002\u3053\u306e\u30ea\u30fc\u30b9\u958b\u59cb\u65e5\u3063\u3066\u3001\u30ea\u30fc\u30b9\u5951\u7d04\u65e5\u3068\u306f\u9055\u3046\u3093\u3067\u3059\u304b\uff1f\u300d<\/p>\n<p>\u300c\u3042\u3042\u3002\u30ea\u30fc\u30b9\u958b\u59cb\u65e5\u306f\u3001\u539f\u8cc7\u7523\u3092\u4f7f\u7528\u3067\u304d\u308b\u3053\u3068\u306b\u306a\u3063\u305f\u65e5\u306e\u3053\u3068\u3092\u8a00\u3046\u3093\u3060\u3002\u300d<\/p>\n<p>\u300c\u5206\u304b\u308a\u307e\u3057\u305f\u3002\u305d\u3057\u3066\u3001\u501f\u65b9\u306b\u306f\u300e\u30ea\u30fc\u30b9\u8cc7\u7523\u300f\u3067\u306f\u306a\u304f\u3066\u3001\u300e\u4f7f\u7528\u6a29\u8cc7\u7523\u300f\u3001\u8cb8\u65b9\u306b\u306f\u300e\u30ea\u30fc\u30b9\u8ca0\u50b5\u300f\u3092\u8a08\u4e0a\u3059\u308b\u3053\u3068\u306b\u306a\u308b\u3093\u3067\u3059\u306d\u3002\u300d<\/p>\n<p>\u300c\u3042\u3042\u3002\u4f7f\u7528\u6a29\u30e2\u30c7\u30eb\u3092\u63a1\u7528\u3057\u3066\u3044\u308b\u305f\u3081\u3001\u30ea\u30fc\u30b9\u306e\u539f\u8cc7\u7523\u3067\u306f\u306a\u304f\u3001\u539f\u8cc7\u7523\u3092<strong>\u4f7f\u7528\u3059\u308b\u6a29\u5229\u3092\u8cc7\u7523\u8a08\u4e0a\u3059\u308b\u3053\u3068\u306b\u306a\u308b\u3002\u300d<\/strong><\/p>\n<p>\u300c\u9593\u9055\u3048\u306a\u3044\u3088\u3046\u306b\u3001\u6ce8\u610f\u3057\u306a\u3044\u3068\u3044\u3051\u306a\u3044\u3067\u3059\u306d\u3002\u300d<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"border-bottom: solid 2px #cd5c5c; border-left: solid 10px #696969; padding-left: 15px; line-height: 150%;\"><strong> \u8a8d\u8b58\u306e\u514d\u9664<\/strong><\/h4>\n<p>\u300c\u3068\u3053\u308d\u3067\u3001IFRS\u7b2c16\u53f7\u3067\u306f\u8a8d\u8b58\u306e\u514d\u9664\uff08recognition exemptions\uff09\u3092\u9078\u629e\u3067\u304d\u308b\u3068\u3044\u3046\u898f\u5b9a\u304c\u3042\u308b\u3093\u3060\u3002\u300d<\/p>\n<p>\u300c\u300e\u8a8d\u8b58\u306e\u514d\u9664\u300f\u3067\u3059\u304b\uff1f\u305d\u308c\u3063\u3066\u3001\u30ea\u30fc\u30b9\u306b\u4fc2\u308b\u8cc7\u7523\u3068\u8ca0\u50b5\u3092\u8a8d\u8b58\u3057\u306a\u304f\u3066\u3044\u3044\u3063\u3066\u8a00\u3046\u610f\u5473\u3067\u3059\u304b\uff1f\u300d<\/p>\n<p>\u300c\u3042\u3042\u3002\u3044\u308f\u3086\u308b\u4f8b\u5916\u898f\u5b9a\u3060\u3002\u300d<\/p>\n<p>\u300c\u3048\u3001IFRS\u306b\u3082\u4f8b\u5916\u898f\u5b9a\u304c\u3042\u308b\u3093\u3067\u3059\u304b\uff01\u300d<br \/>\n\u685c\u4e95\u306f\u30d3\u30c3\u30af\u30ea\u3057\u305f\u3088\u3046\u3060\u3002\u78ba\u304b\u306bIFRS\u306f\u6975\u529b\u4f8b\u5916\u898f\u5b9a\u3092\u8a2d\u3051\u306a\u3044<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\">\u539f\u5247\u4e3b\u7fa9\u3092\u63a1\u3063\u3066\u3044\u308b<\/a>\u305f\u3081\u3001\u305d\u306e\u9a5a\u304d\u3082\u5f53\u7136\u3060\u3068\u85e4\u539f\u3082\u601d\u3063\u305f\u3002<\/p>\n<p>\u300c\u5b9f\u52d9\u3067\u8003\u3048\u308b\u3068\u3055\u3001\u3059\u3079\u3066\u306e\u30ea\u30fc\u30b9\u53d6\u5f15\u306b\u3064\u3044\u3066\u8cc7\u7523\u53ca\u3073\u8ca0\u50b5\u3092\u8a08\u4e0a\u3059\u308b\u306e\u3063\u3066\u5927\u5909\u3060\u308d\u3046\uff1f\u300d<\/p>\n<p>\u300c\u78ba\u304b\u306b\u60f3\u50cf\u3059\u308b\u3060\u3051\u3067\u3082\u5acc\u3067\u3059\u306d\u3002\u5168\u793e\u5206\u3060\u3068\u7d50\u69cb\u306a\u6570\u306b\u306a\u308a\u307e\u3059\u304b\u3089\uff65\uff65\uff65\u300d<br \/>\n\u685c\u4e95\u306f\u3001\u82e6\u866b\u3092\u565b\u307f\u6f70\u3057\u305f\u3088\u3046\u306a\u9854\u3092\u3057\u3066\u7b54\u3048\u305f\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong><span style=\"color: #b22222;\">\u25c6<\/span>\u8a8d\u8b58\u306e\u514d\u9664\u304c\u9069\u7528\u3067\u304d\u308b\u306e\u306f\u3001\u77ed\u671f\u30ea\u30fc\u30b9\u3068\u5c11\u984d\u30ea\u30fc\u30b9\u3060\u3051<\/strong><\/h4>\n<p>\u300c\u305d\u3053\u3067\u5b9f\u52d9\u306b\u914d\u616e\u3057\u3066\u3001\u501f\u624b\u306f\u3001\u77ed\u671f\u30ea\u30fc\u30b9\uff08short-term leases\uff09\u3068\u5c11\u984d\u30ea\u30fc\u30b9\uff08leases for which the underlying asset is of low value\uff09 \u306b\u3064\u3044\u3066\u306f\u30ea\u30fc\u30b9\u53d6\u5f15\u306b\u4fc2\u308b\u8cc7\u7523\u53ca\u3073\u8ca0\u50b5\u3092\u8a08\u4e0a\u3057\u306a\u3044\u65b9\u6cd5\u3092\u9078\u629e\u3067\u304d\u308b\u3068\u3044\u3046\u898f\u5b9a\u304c\u8a2d\u3051\u3089\u308c\u3066\u3044\u308b\u3093\u3060\u3002\u300d<\/p>\n<p>\u300c\uff65\uff65\uff65\u3002\u5c11\u984d\u30ea\u30fc\u30b9\u306e\u82f1\u8a9e\u8868\u8a18\u304c\u9577\u304f\u3066\u5acc\u306a\u611f\u3058\u3067\u3059\u3002\u300d<\/p>\n<p>\u300c\u304a\u3044\u304a\u3044\u3001\u305d\u3053\u304b\u3044\u3002\u300d\u3068\u85e4\u539f\u306f\u601d\u308f\u305a\u7a81\u3063\u8fbc\u3093\u3060\u3002<\/p>\n<p>\u300c\u534a\u5206\u5197\u8ac7\u3067\u3059\u3002\u3048\u30fc\u3068\u3001\u305d\u306e\u65b9\u6cd5\u3092\u9078\u629e\u3067\u304d\u308b\u306e\u306f\u501f\u624b\u3060\u3051\u306a\u3093\u3067\u3059\u306d\u3002\u300d<\/p>\n<p>\u300c\u3042\u3042\u3001\u305d\u3046\u3060\u3002\u3068\u3044\u3046\u304b\u3001\u534a\u5206\u672c\u6c17\u3060\u3063\u305f\u306e\u304b\uff65\uff65\uff65\u300d<br \/>\n\u85e4\u539f\u306f\u518d\u3073\u54b3\u6255\u3044\u3092\u3057\u3066\u3001\u6c17\u3092\u53d6\u308a\u76f4\u3057\u305f\u3002<\/p>\n<p>\u300c\u3068\u306b\u304b\u304f\u3001\u3053\u306e\u514d\u9664\u306e\u9069\u7528\u3092\u9078\u629e\u3057\u305f\u5834\u5408\u3001\u8a72\u5f53\u3057\u305f\u30ea\u30fc\u30b9\u306b\u95a2\u9023\u3057\u305f\u30ea\u30fc\u30b9\u6599\u3092\u3001\u30ea\u30fc\u30b9\u671f\u9593\u306b\u308f\u305f\u3063\u3066\u5b9a\u984d\u6cd5\u53c8\u306f\u4ed6\u306e\u898f\u5247\u7684\u306a\u65b9\u6cd5\u306e\u3044\u305a\u308c\u304b\u306b\u3088\u308a\u8cbb\u7528\u3068\u3057\u3066\u8a8d\u8b58\u3059\u308b\u3053\u3068\u306b\u306a\u308b\u3002\u300d<\/p>\n<p>\u300c\u306a\u308b\u307b\u3069\u3002\u3068\u3053\u308d\u3067\u3001\u4f8b\u5916\u898f\u5b9a\u3092\u9069\u7528\u3067\u304d\u308b\u77ed\u671f\u30ea\u30fc\u30b9\u3084\u5c11\u984d\u30ea\u30fc\u30b9\u3063\u3066\u3001\u3069\u3093\u306a\u30ea\u30fc\u30b9\u306e\u3053\u3068\u3092\u6307\u3057\u3066\u3044\u308b\u3093\u3067\u3059\u304b\uff1f\u300d<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong><span style=\"color: #b22222;\">\u25c6<\/span>\u77ed\u671f\u30ea\u30fc\u30b9\u306f\u30ea\u30fc\u30b9\u671f\u9593\u304c12\u30f6\u6708\u4ee5\u5185\u306e\u30ea\u30fc\u30b9<\/strong><\/h4>\n<p>\u300c\u77ed\u671f\u30ea\u30fc\u30b9\u306f\u958b\u59cb\u65e5\u306b\u304a\u3044\u3066\u3001\u30ea\u30fc\u30b9\u671f\u9593\u304c12\u30f6\u6708\u4ee5\u5185\u3067\u3042\u308b\u30ea\u30fc\u30b9\u53d6\u5f15\u306e\u3053\u3068\u3092\u8a00\u3046\u3093\u3060\u3002\u3053\u308c\u306f\u539f\u8cc7\u7523\u306e\u7a2e\u985e\u6bce\u306b\u9069\u7528\u3067\u304d\u308b\u3002\u300d<\/p>\n<p>\u300c\u306f\u3044\u3002\u77ed\u671f\u306f12\u30f6\u6708\u4ee5\u5185\u3063\u3066\u3053\u3068\u3067\u3059\u306d\u3002\u300d<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong><span style=\"color: #b22222;\">\u25c6<\/span>\u5c11\u984d\u30ea\u30fc\u30b9\u306f\u539f\u8cc7\u7523\u304c\u5c11\u984d\u3067\u3042\u308b\u30ea\u30fc\u30b9<\/strong><\/h4>\n<p>\u300c\u5c11\u984d\u30ea\u30fc\u30b9\u306b\u3064\u3044\u3066\u306f\u3001\u300e\u539f\u8cc7\u7523\u304c\u5c11\u984d\u3067\u3042\u308b\u300f\u30ea\u30fc\u30b9\u306e\u3053\u3068\u3060\u3002\u307e\u3041\u3001\u305d\u306e\u307e\u307e\u3060\u306a\u3002\u5c11\u984d\u30ea\u30fc\u30b9\u306e\u5834\u5408\u306f\u3001\u30ea\u30fc\u30b9\u6bce\u306b\u514d\u9664\u306e\u9069\u7528\u304c\u9078\u629e\u3067\u304d\u308b\u3093\u3060\u3002\u300d<\/p>\n<p>\u300c\u3078\u3047\u3002\u3053\u3061\u3089\u306f\u30ea\u30fc\u30b9\u6bce\u306b\u9069\u7528\u3059\u308b\u3093\u3067\u3059\u306d\u3002\u300d<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong><span style=\"color: #b22222;\">\u25c6<\/span>\u5c11\u984d\u304b\u306e\u5224\u65ad\u306f\u7d76\u5bfe\u5024\u30d9\u30fc\u30b9\u3067\u884c\u3046<\/strong><\/h4>\n<p>\u300c\u3042\u3042\u3002\u305d\u308c\u304b\u3089\u3001\u3053\u306e\u300e\u539f\u8cc7\u7523\u304c\u5c11\u984d\u3067\u3042\u308b\u300f\u304b\u3069\u3046\u304b\u306e\u5224\u65ad\u306f\u3001\u7d76\u5bfe\u5024\u30d9\u30fc\u30b9\u3067\u884c\u308f\u308c\u308b\u3093\u3060\u3002\u300d<\/p>\n<p>\u300c\u7d76\u5bfe\u5024\u3067\u3059\u304b\uff1f\u3058\u3083\u3001\u4f1a\u793e\u306e\u898f\u6a21\u3084\u30ea\u30fc\u30b9\u53d6\u5f15\u306e\u91cd\u8981\u6027\u3068\u304b\u95a2\u4fc2\u306a\u304f\u3001\u91d1\u984d\u30d9\u30fc\u30b9\u3067\u5224\u65ad\u3059\u308b\u3053\u3068\u306b\u306a\u308b\u3093\u3067\u3059\u304b\uff1f\u300d<\/p>\n<p>\u300c\u3042\u3042\u3002\u7d50\u8ad6\u306e\u6839\u62e0\u306e\u65b9\u306b\u300e\u65b0\u54c1\u6642\u306b5,000\u7c73\u30c9\u30eb\u4ee5\u4e0b\u300f\u306e\u539f\u8cc7\u7523\u3068\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u304b\u3089\u3001\u3053\u306e\u91d1\u984d\u304c\u76ee\u5b89\u306b\u306a\u308b\u3093\u3060\u308d\u3046\u306a\u3002\u300d<\/p>\n<p>\u300c5,000\u7c73\u30c9\u30eb\u3068\u3044\u3046\u3068\u3001\u70ba\u66ff\u30ec\u30fc\u30c8\u306b\u3082\u3088\u308a\u307e\u3059\u3051\u3069\u3001\u5927\u4f5350\u4e07\uff5e60\u4e07\u5186\u304f\u3089\u3044\u3067\u3059\u306d\u3002\u300d<\/p>\n<p>\u300c\u3042\u3042\u3002\u4ed6\u306b\u3082\u3001\u30bf\u30d6\u30ec\u30c3\u30c8\u3084PC\u7b49\u306e\u5c0f\u578b\u306e\u30aa\u30d5\u30a3\u30b9\u5bb6\u5177\u7b49\u306e\u539f\u8cc7\u7523\u304c\u5c11\u984d\u306e\u30ea\u30fc\u30b9\u3078\u306e\u9069\u7528\u3092\u610f\u56f3\u3057\u3066\u3044\u305f\u3068\u306e\u8a18\u8ff0\u3082\u3042\u308b\u3093\u3060\u3002\u300d<\/p>\n<p>\u300c\u3078\u3047\u3002\u5c11\u984d\u30ea\u30fc\u30b9\u306e\u5927\u4f53\u306e\u30a4\u30e1\u30fc\u30b8\u304c\u5206\u304b\u3063\u305f\u6c17\u304c\u3057\u307e\u3059\u3002\u300d<br \/>\n\u8aac\u660e\u3092\u7d42\u3048\u305f\u85e4\u539f\u306f\u3001\u7c21\u5358\u306a\u307e\u3068\u3081\u56f3\u3092\u685c\u4e95\u306b\u66f8\u3044\u3066\u898b\u305b\u305f\u3002<\/p>\n<p><strong>\u3010\u8a8d\u8b58\u306e\u514d\u9664\u3011<\/strong><br \/>\n<a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/10\/story_ifrs10-2.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-108508\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/10\/story_ifrs10-2.png\" alt=\"\" width=\"491\" height=\"270\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/10\/story_ifrs10-2.png 701w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/10\/story_ifrs10-2-300x164.png 300w\" sizes=\"(max-width: 491px) 100vw, 491px\" \/><\/a><\/p>\n<p>\u300c\u306a\u308b\u307b\u3069\u3002\u3053\u3046\u307e\u3068\u3081\u308b\u3068\u3001\u982d\u306b\u3059\u3063\u3068\u5165\u308a\u307e\u3059\u306d\u3002\u300d<\/p>\n<p>\u300c\u3067\u306f\u3001\u7d9a\u3044\u3066\uff65\uff65\uff65\u300d<\/p>\n<p>\u300c\u8a8d\u8b58\u306e\u6b21\u3067\u3059\u304b\u3089\u3001\u6e2c\u5b9a\u3067\u3059\u306d\uff01\u300d<br \/>\n\u685c\u4e95\u306f\u3001\u5f97\u610f\u305d\u3046\u306b\u8a00\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>\u5f53\u521d\u6e2c\u5b9a\u3068\u4e8b\u5f8c\u6e2c\u5b9a<\/strong><\/h4>\n<p>\u300c\u6e2c\u5b9a\u3068\u3044\u3063\u3066\u3082\u3001\u300c\u5f53\u521d\u6e2c\u5b9a\u300d\u3068\u300c\u4e8b\u5f8c\u6e2c\u5b9a\u300d\u306e\uff12\u7a2e\u985e\u304c\u3042\u308b\u3002\u300d<\/p>\n<p>\u300c\u306f\u3044\u3002\u6709\u5f62\u56fa\u5b9a\u8cc7\u7523\u3068\u540c\u3058\u3067\u3059\u306d\u3002\u300d<\/p>\n<p>\u300c\u3042\u3042\u3002\u3067\u306f\u3055\u3063\u305d\u304f\u5f53\u521d\u6e2c\u5b9a\u3001\u3064\u307e\u308a\u30ea\u30fc\u30b9\u306b\u3088\u308a\u751f\u3058\u305f\u8cc7\u7523\u3068\u8ca0\u50b5\u3092\u8a8d\u8b58\u3057\u305f\u6642\u306e\u6e2c\u5b9a\u984d\u306e\u8a71\u306b\u5165\u308d\u3046\u3002\u300d<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong><span style=\"color: #b22222;\">\u25c6<\/span>\u30ea\u30fc\u30b9\u8ca0\u50b5\u306e\u5f53\u521d\u6e2c\u5b9a\u984d<\/strong><\/h4>\n<p>\u300c\u901a\u5e38\u3001\u8cc7\u7523\u3068\u8ca0\u50b5\u306e\u8aac\u660e\u3092\u3059\u308b\u3068\u304d\u306f\u3001\u8cc7\u7523\u304b\u3089\u59cb\u3081\u308b\u3082\u3093\u3060\u304c\u3001\u3053\u306e\u30ea\u30fc\u30b9\u306b\u95a2\u3057\u3066\u306f\u3001\u8ca0\u50b5\u304b\u3089\u59cb\u3081\u305f\u65b9\u304c\u5206\u304b\u308a\u3084\u3059\u3044\u304b\u3089\u3001\u30ea\u30fc\u30b9\u8ca0\u50b5\u306e\u5f53\u521d\u6e2c\u5b9a\u984d\u304b\u3089\u8aac\u660e\u3057\u3066\u3044\u304f\u305e\u3002\u300d<\/p>\n<p>\u300c\u306f\u3044\u3001\u4e86\u89e3\u3067\u3059\u3002\u300d<\/p>\n<p>\u300c\u307e\u305a\u3001\u30ea\u30fc\u30b9\u8ca0\u50b5\u306e\u6e2c\u5b9a\u306b\u3064\u3044\u3066\u306f\u3001\u57fa\u672c\u306e\u8003\u3048\u65b9\u306f\u65e5\u672c\u57fa\u6e96\u3068\u4f3c\u3066\u3044\u308b\u3093\u3060\u3002\u300d<\/p>\n<p>\u300c\u305d\u308c\u306f\u52a9\u304b\u308a\u307e\u3059\u3002\u300d<br \/>\n\u685c\u4e95\u306e\u5b09\u3057\u305d\u3046\u306a\u9854\u3092\u898b\u3066\u3001\u85e4\u539f\u306f\u82e6\u7b11\u3057\u305f\u3002<\/p>\n<p>\u300c\u30ea\u30fc\u30b9\u8ca0\u50b5\u306f\u3001\u30ea\u30fc\u30b9\u6599\u7dcf\u984d\u306e\u3046\u3061\u3001\u672a\u6c7a\u6e08\u5206\u3092\u5272\u5f15\u73fe\u5728\u4fa1\u5024\u306b\u3057\u305f\u984d\u306b\u306a\u308b\u3002\u300d<br \/>\n\u85e4\u539f\u306f\u3001\u4eca\u5ea6\u306f\u30ea\u30fc\u30b9\u8ca0\u50b5\u306e\u5f53\u521d\u6e2c\u5b9a\u984d\u306e\u30a4\u30e1\u30fc\u30b8\u56f3\u3092\u63cf\u304d\u59cb\u3081\u305f\u3002<\/p>\n<p><strong>\u3010\u30ea\u30fc\u30b9\u8ca0\u50b5\u306e\u5f53\u521d\u6e2c\u5b9a\u984d\u3011<\/strong><br \/>\n<a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/10\/story_ifrs10-3.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-108516\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/10\/story_ifrs10-3.png\" alt=\"\" width=\"379\" height=\"438\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/10\/story_ifrs10-3.png 474w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/10\/story_ifrs10-3-259x300.png 259w\" sizes=\"(max-width: 379px) 100vw, 379px\" \/><\/a><\/p>\n<p>\u300c\u53f3\u5074\u306e\u9577\u3044\u30dc\u30c3\u30af\u30b9\u306e\u300e\u30ea\u30fc\u30b9\u6599\u7dcf\u984d\uff08\u672a\u6c7a\u6e08\u5206\uff09\u300f\u306b\u306f\u3001\u56fa\u5b9a\u30ea\u30fc\u30b9\u6599\u306e\u307b\u304b\u3001\u4e00\u90e8\u306e\u5909\u52d5\u30ea\u30fc\u30b9\u6599\u3001\u501f\u624b\u304c\u652f\u6255\u3046\u3068\u898b\u8fbc\u307e\u308c\u308b\u6b8b\u4fa1\u4fdd\u8a3c\u984d\u3001\u884c\u4f7f\u304c\u5408\u7406\u7684\u306b\u78ba\u5b9f\u3067\u3042\u308b\u5834\u5408\u306e\u8cfc\u5165\u30aa\u30d7\u30b7\u30e7\u30f3\u306e\u884c\u4f7f\u4fa1\u683c\u306a\u3069\u304c\u542b\u307e\u308c\u308b\u3053\u3068\u306b\u306a\u308b\u3093\u3060\u3002\u300d<\/p>\n<p>\u300c\u3078\u3047\u3002\u300d\u3068\u76f8\u69cc\u3092\u6253\u3063\u305f\u685c\u4e95\u306f\u3001\u305d\u306e\u307e\u307e\u8a00\u8449\u3092\u7d9a\u3051\u305f\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong><span style=\"color: #b22222;\">\u25c6<\/span>\u5272\u5f15\u7387\u306f\u3001\u307e\u305a\u306f\u8cb8\u624b\u306e\u8a08\u7b97\u5229\u5b50\u7387\u3092\u4f7f\u7528<\/strong><\/h4>\n<p>\u300c\u5148\u8f29\u3001\u3053\u306e\u5272\u5f15\u73fe\u5728\u4fa1\u5024\u3092\u7b97\u5b9a\u306b\u7528\u3044\u308b\u5272\u5f15\u7387\u306f\u4f55\u3092\u4f7f\u3046\u3093\u3067\u3059\u304b\uff1f\u300d<\/p>\n<p>\u300c\u307e\u305a\u3001\u8cb8\u624b\u306e\u8a08\u7b97\u5229\u5b50\u7387\uff08interest rate implicit in the lease\uff09\u304c\u5bb9\u6613\u306b\u7b97\u5b9a\u3067\u304d\u308b\u5834\u5408\u306f\u3001\u305d\u306e\u8a08\u7b97\u5229\u5b50\u7387\u3092\u7528\u3044\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3002\u3057\u304b\u3057\u3001\u8a08\u7b97\u5229\u5b50\u7387\u304c\u5bb9\u6613\u306b\u7b97\u5b9a\u3067\u304d\u306a\u3044\u5834\u5408\u306f\u3001\u501f\u624b\u306e\u8ffd\u52a0\u501f\u5165\u5229\u5b50\u7387\uff08lessee\u2019s incremental borrowing rate\uff09\u3092\u7528\u3044\u308b\u3053\u3068\u306b\u306a\u308b\u3002\u300d<\/p>\n<p>\u300c\u306a\u308b\u307b\u3069\u3002\u8cb8\u624b\u306e\u8a08\u7b97\u5229\u5b50\u7387\u304c\u512a\u5148\u3055\u308c\u308b\u70b9\u306f\u65e5\u672c\u57fa\u6e96\u3068\u4f3c\u3066\u3044\u308b\u3093\u3067\u3059\u306d\u3002\u300d<\/p>\n<p>\u300c\u305d\u3046\u3060\u306a\u3002\u300d\u3068\u3001\u85e4\u539f\u3082\u9837\u3044\u305f\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong><span style=\"color: #b22222;\">\u25c6<\/span>\u4f7f\u7528\u6a29\u8cc7\u7523\u306e\u5f53\u521d\u6e2c\u5b9a\u984d<\/strong><\/h4>\n<p>\u300c\u7d9a\u3044\u3066\u4f7f\u7528\u6a29\u8cc7\u7523\u306e\u5f53\u521d\u6e2c\u5b9a\u984d\u3060\u306a\u3002\u3053\u3053\u306f\u8a00\u8449\u306b\u3059\u308b\u3068\u9577\u304f\u306a\u308b\u304b\u3089\u3001\u59cb\u3081\u304b\u3089\u56f3\u3067\u793a\u3059\u3053\u3068\u306b\u3057\u3088\u3046\u3002\u300d<br \/>\n\u305d\u3046\u8a00\u3046\u3068\u3001\u85e4\u539f\u306f\u56db\u89d2\u3044\u7bb1\u3092\u7a4d\u307f\u4e0a\u3052\u305f\u3088\u3046\u306a\u56f3\u3092\u63cf\u304d\u59cb\u3081\u305f\u3002<\/p>\n<p><strong>\u3010\u4f7f\u7528\u6a29\u8cc7\u7523\u306e\u53d6\u5f97\u539f\u4fa1\u3011<\/strong><br \/>\n<a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/10\/story_ifrs10-4.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-108526\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/10\/story_ifrs10-4.png\" alt=\"\" width=\"490\" height=\"306\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/10\/story_ifrs10-4.png 612w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/10\/story_ifrs10-4-300x187.png 300w\" sizes=\"(max-width: 490px) 100vw, 490px\" \/><\/a><\/p>\n<p>\u300c\u65e5\u672c\u57fa\u6e96\u3068\u6bd4\u3079\u308b\u3068\u3001\u3044\u308d\u3093\u306a\u9805\u76ee\u3092\u8db3\u3059\u5fc5\u8981\u304c\u3042\u308b\u3093\u3067\u3059\u306d\u3002\u300d<br \/>\n\u56f3\u3092\u773a\u3081\u306a\u304c\u3089\u3001\u685c\u4e95\u306f\u8a00\u3063\u305f\u3002<\/p>\n<p>\u300c\u3042\u3042\u3002\u3055\u3063\u304d\u8aac\u660e\u3057\u305f\u300e\u30ea\u30fc\u30b9\u8ca0\u50b5\u5f53\u521d\u6e2c\u5b9a\u984d\u300f\u306b\u3001\u300e\u30ea\u30fc\u30b9\u958b\u59cb\u65e5\u524d\u306b\u652f\u6255\u3063\u305f\u30ea\u30fc\u30b9\u6599\u300f\u3092\u52a0\u3048\u3001\u3055\u3089\u306b\u53d7\u3051\u53d6\u3063\u305f\u30ea\u30fc\u30b9\u30fb\u30a4\u30f3\u30bb\u30f3\u30c6\u30a3\u30d6\u3092\u5dee\u3057\u5f15\u304d\u3001\u501f\u624b\u306b\u767a\u751f\u3057\u305f\u300e\u5f53\u521d\u76f4\u63a5\u30b3\u30b9\u30c8\u300f\u3001\u305d\u3057\u3066\u300e\u539f\u72b6\u56de\u5fa9\u30b3\u30b9\u30c8\u300f\u3067\u69cb\u6210\u3055\u308c\u308b\u3053\u3068\u306b\u306a\u308b\u3093\u3060\u3002\u300d<\/p>\n<p>\u300c\u78ba\u304b\u306b\u3001\u8a00\u8449\u3067\u805e\u304f\u3088\u308a\u3001\u56f3\u306e\u307b\u3046\u304c\u5206\u304b\u308a\u3084\u3059\u3044\u3067\u3059\u306d\uff65\uff65\uff65\u300d<\/p>\n<p>\u300c\u3060\u308d\u3046\uff1f\u300d\u3068\u85e4\u539f\u3082\u82e6\u7b11\u3057\u3066\u540c\u610f\u3057\u305f\u3002\u305d\u3057\u3066\u4e00\u5ea6\u6642\u8a08\u3092\u78ba\u8a8d\u3059\u308b\u3068\u3001\u5148\u306b\u9032\u3080\u3053\u3068\u306b\u3057\u305f\u3002<\/p>\n<p>\u300c\u3058\u3083\u3042\u3001\u7d9a\u3044\u3066\u4e8b\u5f8c\u6e2c\u5b9a\u306b\u79fb\u3063\u3066\u3044\u3053\u3046\u304b\u3002\u300d<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong><span style=\"color: #b22222;\">\u25c6<\/span>\u4e8b\u5f8c\u6e2c\u5b9a<\/strong><\/h4>\n<p>\u300c\u4e8b\u5f8c\u6e2c\u5b9a\u3068\u3044\u3046\u3053\u3068\u306f\u3001\u4f7f\u7528\u6a29\u8cc7\u7523\u3068\u30ea\u30fc\u30b9\u8ca0\u50b5\u3092\u8a8d\u8b58\u3057\u305f\u5f8c\u306e\u4f1a\u8a08\u51e6\u7406\u306e\u3053\u3068\u3067\u3059\u306d\u3002\u300d<br \/>\n\u85e4\u539f\u306f\u3001\u685c\u4e95\u306e\u78ba\u8a8d\u306b\u9837\u304d\u3092\u8fd4\u3057\u305f\u3002<\/p>\n<p>\u300c\u3042\u3042\u3002\u3058\u3083\u3042\u3001\u5f53\u521d\u6e2c\u5b9a\u306e\u3068\u304d\u3068\u540c\u69d8\u306b\u3001\u4f7f\u7528\u6a29\u8cc7\u7523\u3068\u30ea\u30fc\u30b9\u8ca0\u50b5\u306b\u5206\u3051\u3066\u8aac\u660e\u3057\u3066\u3044\u304f\u305e\u3002\u300d<\/p>\n<p>\u300c\u306f\u3044\u3001\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>\u30ea\u30fc\u30b9\u8ca0\u50b5\u306e\u4e8b\u5f8c\u6e2c\u5b9a<\/strong><\/h4>\n<p>\u300c\u3053\u3053\u3067\u3082\u4f7f\u7528\u6a29\u8cc7\u7523\u3067\u306f\u306a\u304f\u3001\u30ea\u30fc\u30b9\u8ca0\u50b5\u306e\u4e8b\u5f8c\u6e2c\u5b9a\u304b\u3089\u8aac\u660e\u3057\u3088\u3046\u3002\u300d<\/p>\n<p>\u300c\u4e86\u89e3\u3067\u3059\u3002\u300d<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong><span style=\"color: #b22222;\">\u25c6<\/span>\u30ea\u30fc\u30b9\u8ca0\u50b5\u306e\u4e8b\u5f8c\u6e2c\u5b9a\u306f\u5927\u304d\u304f\u5206\u3051\u308b\u3068\uff13\u3064\u306e\u51e6\u7406\u306e\u307f<\/strong><\/h4>\n<p>\u300c\u30ea\u30fc\u30b9\u958b\u59cb\u65e5\u5f8c\u306e\u30ea\u30fc\u30b9\u8ca0\u50b5\u306e\u6e2c\u5b9a\u3082\u57fa\u672c\u7684\u306b\u306f\u30b7\u30f3\u30d7\u30eb\u3060\u3002\u4f1a\u8a08\u51e6\u7406\u3068\u3057\u3066\uff13\u3064\u3042\u308b\u3002\u300d<br \/>\n\u305d\u3046\u8a00\u3046\u3068\u3001\u518d\u3073\u81ea\u5206\u306e\u4f5c\u3063\u305f\u8cc7\u6599\u3092\u685c\u4e95\u306b\u793a\u3057\u3066\u3001\u8aac\u660e\u3092\u7d9a\u3051\u305f\u3002<\/p>\n<p style=\"margin-bottom: 3px;\"><strong>\u3010\u30ea\u30fc\u30b9\u8ca0\u50b5\u306e\u4e8b\u5f8c\u6e2c\u5b9a\u3011<\/strong><\/p>\n<div style=\"padding: 10px; border: 3px solid #BFD5AA; background-color: #f0fff0;\">\n<ul>\n<li>\u30ea\u30fc\u30b9\u8ca0\u50b5\u306b\u4fc2\u308b\u91d1\u5229\u3092\u53cd\u6620\u3059\u308b\u3088\u3046\u306b\u5e33\u7c3f\u4fa1\u984d\u3092\u5897\u984d<\/li>\n<li>\u652f\u6255\u308f\u308c\u305f\u30ea\u30fc\u30b9\u6599\u3092\u53cd\u6620\u3059\u308b\u3088\u3046\u306b\u5e33\u7c3f\u4fa1\u984d\u3092\u6e1b\u984d<\/li>\n<li>\u30ea\u30fc\u30b9\u8ca0\u50b5\u306e\u898b\u76f4\u3057\u53c8\u306f\u30ea\u30fc\u30b9\u306e\u6761\u4ef6\u5909\u66f4\u306b\u3088\u308b\u518d\u6e2c\u5b9a<\/li>\n<\/ul>\n<p style=\"margin-top: -24px;\">\n<\/div>\n<p style=\"margin-top: 18px;\">\u300c\u307e\u305a\u3001\u30ea\u30fc\u30b9\u8ca0\u50b5\u306b\u4fc2\u308b\u91d1\u5229\u3092\u53cd\u6620\u3059\u308b\u3088\u3046\u306b\u30ea\u30fc\u30b9\u8ca0\u50b5\u306e\u5e33\u7c3f\u4fa1\u984d\u3092\u5897\u984d\u3055\u305b\u308b\u3053\u3068\u3060\u308d\u3002\u300d<br \/>\n\u685c\u4e95\u306f\u3001\u7406\u89e3\u3057\u3066\u3044\u308b\u3068\u85e4\u539f\u306b\u793a\u3059\u3088\u3046\u306b\u9996\u3092\u7e26\u306b\u632f\u3063\u305f\u3002<\/p>\n<p>\u300c\u3064\u307e\u308a\u3001\u6642\u306e\u7d4c\u904e\u306b\u4f34\u3044\u767a\u751f\u3057\u305f\u5229\u606f\u3092\u8ca0\u50b5\u306b\u4e0a\u4e57\u305b\u3059\u308b\u3093\u3067\u3059\u306d\u3002\u300d<\/p>\n<p>\u300c\u305d\u3046\u3060\u3002\u305d\u308c\u304b\u3089\u3001\u652f\u6255\u308f\u308c\u305f\u30ea\u30fc\u30b9\u6599\u3092\u53cd\u6620\u3059\u308b\u3088\u3046\u306b\u30ea\u30fc\u30b9\u8ca0\u50b5\u306e\u5e33\u7c3f\u4fa1\u984d\u3092\u6e1b\u984d\u3059\u308b\u3002\u300d<\/p>\n<p>\u300c\u306f\u3044\u3002\u3053\u3053\u306e\u51e6\u7406\u3082\u554f\u984c\u3042\u308a\u307e\u305b\u3093\u3002\u300d<\/p>\n<p>\u300c\u30ea\u30fc\u30b9\u306e\u898b\u76f4\u3057\u3084\u6761\u4ef6\u5909\u66f4\u304c\u306a\u3051\u308c\u3070\u3001\u4ee5\u4e0a\u3060\u3002\u300d<\/p>\n<p>\u300c\u3048\u3001\u305d\u308c\u3060\u3051\u3067\u3044\u3044\u3093\u3067\u3059\u304b\uff1f\u300d<\/p>\n<p>\u300c\u3042\u3042\u3002\u305f\u3060\u3057\u3001\u5834\u5408\u306b\u3088\u3063\u3066\u306f\u30ea\u30fc\u30b9\u8ca0\u50b5\u3092\u518d\u6e2c\u5b9a\u3059\u308b\u3053\u3068\u306b\u306a\u308b\u3002\u300d<\/p>\n<p>\u300c\u306a\u308b\u307b\u3069\u3002\u305d\u308c\u304c\uff13\u3064\u76ee\u306e\u51e6\u7406\u3067\u3059\u306d\u3002\u300d<\/p>\n<p>\u300c\u305d\u3046\u3060\u3002\u30ea\u30fc\u30b9\u8ca0\u50b5\u3092\u518d\u6e2c\u5b9a\u3059\u308b\u30b1\u30fc\u30b9\u306f\u8cc7\u6599\u306b\u66f8\u3044\u305f\u901a\u308a\u3001\u5927\u304d\u304f\uff12\u3064\u3042\u308b\u3002\u300d<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong><span style=\"color: #b22222;\">\u25c6<\/span>\u300c\u30ea\u30fc\u30b9\u8ca0\u50b5\u306e\u898b\u76f4\u3057\u300d\u306b\u3088\u308b\u518d\u6e2c\u5b9a<\/strong><\/h4>\n<p>\u300c\uff11\u3064\u76ee\u306f\u30ea\u30fc\u30b9\u671f\u9593\u3084\u3001\u30ea\u30fc\u30b9\u6599\u7b97\u5b9a\u6642\u306b\u8003\u616e\u3057\u305f\u898b\u7a4d\u308a\u8981\u7d20\u306b\u5909\u52d5\u304c\u3042\u3063\u305f\u5834\u5408\u3060\u3002\u4f8b\u3048\u3070\u3001\u30ea\u30fc\u30b9\u671f\u9593\u306e\u5909\u66f4\u3084\u3001\u8cfc\u5165\u30aa\u30d7\u30b7\u30e7\u30f3\u306b\u3064\u3044\u3066\u306e\u5224\u5b9a\u3001\u6b8b\u4fa1\u4fdd\u8a3c\u306e\u8ca0\u62c5\u984d\u3001\u305d\u308c\u304b\u3089\u30ea\u30fc\u30b9\u6599\u306e\u7b97\u5b9a\u306b\u7528\u3044\u305f\u6307\u6570\u3084\u30ec\u30fc\u30c8\u306b\u5909\u5316\u304c\u3042\u3063\u305f\u5834\u5408\u3060\u306a\u3002\u300d<\/p>\n<p>\u300c\u306a\u308b\u307b\u3069\u3002\u300d<\/p>\n<p>\u300c\u305d\u308c\u304b\u3089\u3001\u30ea\u30fc\u30b9\u8ca0\u50b5\u3092\u518d\u6e2c\u5b9a\u3057\u305f\u5834\u5408\u3001\u518d\u6e2c\u5b9a\u306e\u91d1\u984d\u3092\u4f7f\u7528\u6a29\u8cc7\u7523\u306e\u4fee\u6b63\u3068\u3057\u3066\u8a8d\u8b58\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3002\u305d\u306e\u305f\u3081\u3001\u4f7f\u7528\u6a29\u8cc7\u7523\u306e\u8a08\u4e0a\u984d\u3082\u5909\u308f\u308b\u3053\u3068\u306b\u306a\u308b\u3002\u300d<\/p>\n<p>\u300c\u5206\u304b\u308a\u307e\u3057\u305f\u3002\u78ba\u304b\u3001\u4f7f\u7528\u6a29\u8cc7\u7523\u306e\u5f53\u521d\u6e2c\u5b9a\u306e\u4e2d\u306b\u3001\u30ea\u30fc\u30b9\u8ca0\u50b5\u3082\u542b\u307e\u308c\u3066\u3044\u307e\u3057\u305f\u3088\u306d\u3002\u30ea\u30fc\u30b9\u8ca0\u50b5\u304c\u5909\u52d5\u3059\u308b\u3068\u3001\u4f7f\u7528\u6a29\u8cc7\u7523\u306b\u3082\u5f71\u97ff\u3059\u308b\u3093\u3067\u3059\u306d\u3002\u300d<\/p>\n<p>\u85e4\u539f\u306f\u6e80\u8db3\u305d\u3046\u306a\u8868\u60c5\u3067\u9837\u3044\u305f\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong><span style=\"color: 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style=\"margin-left: 15px; text-indent: -15px;\"><strong><span style=\"color: #b22222;\">\u25c6<\/span>\u4f7f\u7528\u6a29\u8cc7\u7523\u306e\u4e8b\u5f8c\u6e2c\u5b9a\u2015\u539f\u5247\u306f\u539f\u4fa1\u30e2\u30c7\u30eb\u3092\u9069\u7528<\/strong><\/h4>\n<p>\u300c\u3055\u3066\u3001\u4f7f\u7528\u6a29\u8cc7\u7523\u306e\u4e8b\u5f8c\u6e2c\u5b9a\u306b\u5165\u308d\u3046\u3002\u307e\u305a\u3001\u30ea\u30fc\u30b9\u958b\u59cb\u65e5\u5f8c\u3001\u4f7f\u7528\u6a29\u8cc7\u7523\u306f\u539f\u5247\u3068\u3057\u3066\u539f\u4fa1\u30e2\u30c7\u30eb\u3092\u9069\u7528\u3057\u3066\u6e2c\u5b9a\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3093\u3060\u3002\u300d<\/p>\n<p>\u300c\u3048\u30fc\u3068\u3001\u539f\u4fa1\u30e2\u30c7\u30eb\u3063\u3066\u3001<a title=\"\u30b9\u30c8\u30fc\u30ea\u30fc\u3067\u5b66\u3076\uff29\uff26\uff32\uff33\u5165\u9580\u3000\u3010\u7b2c\uff18\u8a71\u3011\u300c\u6709\u5f62\u56fa\u5b9a\u8cc7\u7523\u306e\u51e6\u7406\u306f\u65e5\u672c\u57fa\u6e96\u306b\u8fd1\u3044\uff1f\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/ifrs-article-27\/\" target=\"_blank\">\u6709\u5f62\u56fa\u5b9a\u8cc7\u7523\u306e\u6642<\/a>\u306b\u51fa\u3066\u304d\u305f\u6e2c\u5b9a\u30e2\u30c7\u30eb\u3067\u3059\u306d\u3002\u78ba\u304b\u3001\u8cc7\u7523\u3092\u53d6\u5f97\u539f\u4fa1\u304b\u3089\u6e1b\u4fa1\u511f\u5374\u7d2f\u8a08\u984d\u3068\u6e1b\u640d\u640d\u5931\u7d2f\u8a08\u984d\u3092\u63a7\u9664\u3057\u305f\u91d1\u984d\u3067\u8a08\u4e0a\u3057\u3066\u3044\u304f\u65b9\u6cd5\u3067\u3059\u3088\u306d\uff1f\u300d<\/p>\n<p>\u300c\u305d\u3046\u3060\u3002\u4f7f\u7528\u6a29\u8cc7\u7523\u306f\u3001\u305d\u308c\u3089\u306b\u52a0\u3048\u3066\u30ea\u30fc\u30b9\u8ca0\u50b5\u3092\u518d\u6e2c\u5b9a\u3057\u305f\u5834\u5408\u306e\u8abf\u6574\u984d\u3082\u8a8d\u8b58\u3059\u308b\u3053\u3068\u306b\u306a\u308b\u3002\u300d<\/p>\n<p>\u300c\u306f\u3044\u3002\u5148\u307b\u3069\u30ea\u30fc\u30b9\u8ca0\u50b5\u3067\u78ba\u8a8d\u3057\u305f\u3068\u3053\u308d\u3067\u3059\u306d\u3002\u3059\u308b\u3068\u3001\u4f7f\u7528\u6a29\u8cc7\u7523\u306e\u5e33\u7c3f\u4fa1\u984d\u306f\u3053\u3046\u3044\u3046\u5f0f\u306b\u306a\u308b\u3093\u3067\u3057\u3087\u3046\u304b\uff1f\u300d<br \/>\n\u685c\u4e95\u306f\u3001\u8a08\u7b97\u5f0f\u3092\u85e4\u539f\u306b\u66f8\u3044\u3066\u898b\u305b\u305f\u3002<\/p>\n<div class=\"box_info box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#000000;\">\n\t\t<p style=\"margin-bottom: 3px;\"><strong>\u4f7f\u7528\u6a29\u8cc7\u7523<\/strong><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><strong>\uff1d\u53d6\u5f97\u539f\u4fa1\uff0d\uff08\u6e1b\u4fa1\u511f\u5374\u7d2f\u8a08\u984d\uff0b\u6e1b\u640d\u640d\u5931\u7d2f\u8a08\u984d\uff09\u00b1\u30ea\u30fc\u30b9\u8ca0\u50b5\u306e\u518d\u6e2c\u5b9a\u306b\u3064\u3044\u3066\u306e\u8abf\u6574<\/strong><\/p>\n<\/div>\n<p>\u300c\u3042\u3042\u3002\u305d\u306e\u901a\u308a\u3060\u3002\u300d<br \/>\n\u3068\u3001\u85e4\u539f\u306f\u9837\u3044\u305f\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong><span style=\"color: #b22222;\">\u25c6<\/span>\u4f7f\u7528\u6a29\u8cc7\u7523\u306e\u6e1b\u4fa1\u511f\u5374\u65b9\u6cd5<\/strong><\/h4>\n<p>\u300c\u7d9a\u3044\u3066\u3001\u4f7f\u7528\u6a29\u8cc7\u7523\u306e\u6e1b\u4fa1\u511f\u5374\u306f\u3001<a title=\"\u30b9\u30c8\u30fc\u30ea\u30fc\u3067\u5b66\u3076\uff29\uff26\uff32\uff33\u5165\u9580\u3000\u3010\u7b2c\uff18\u8a71\u3011\u300c\u6709\u5f62\u56fa\u5b9a\u8cc7\u7523\u306e\u51e6\u7406\u306f\u65e5\u672c\u57fa\u6e96\u306b\u8fd1\u3044\uff1f\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/ifrs-article-27\/\" target=\"_blank\">\u4ee5\u524d\u52c9\u5f37\u3057\u305f<\/a>IAS\u7b2c16\u53f7\u300e\u6709\u5f62\u56fa\u5b9a\u8cc7\u7523\u300f\u306b\u5b9a\u3081\u3089\u308c\u3066\u3044\u308b\u6e1b\u4fa1\u511f\u5374\u306e\u8981\u6c42\u4e8b\u9805\u3092\u9069\u7528\u3059\u308b\u3053\u3068\u306b\u306a\u308b\u3002\u300d<\/p>\n<p>\u300c\u306a\u308b\u307b\u3069\u3002IAS\u7b2c16\u53f7\u306b\u5f93\u3048\u3070\u3044\u3044\u3093\u3067\u3059\u306d\u3002\u300d<\/p>\n<p>\u300c\u305f\u3060\u3057\u3001IFRS\u7b2c16\u53f7\u3067\u3082\u6e1b\u4fa1\u511f\u5374\u671f\u9593\u306b\u3064\u3044\u3066\u898f\u5b9a\u304c\u3042\u308b\u3093\u3060\u3002\u300d<\/p>\n<p>\u300c\u3078\u3047\u3002\u3069\u3093\u306a\u898f\u5b9a\u304c\u3055\u308c\u3066\u3044\u308b\u3093\u3067\u3059\u304b\uff1f\u300d<\/p>\n<p>\u300c\u30ea\u30fc\u30b9\u306e\u539f\u8cc7\u7523\u304c\u30ea\u30fc\u30b9\u671f\u9593\u306e\u7d42\u4e86\u6642\u307e\u3067\u306b\u501f\u624b\u306b\u79fb\u8ee2\u3059\u308b\u5834\u5408\u3084\u3001\u4f7f\u7528\u6a29\u8cc7\u7523\u306e\u53d6\u5f97\u539f\u4fa1\u306b\u8cfc\u5165\u30aa\u30d7\u30b7\u30e7\u30f3\u3092\u501f\u624b\u304c\u884c\u4f7f\u3059\u308b\u3067\u3042\u308d\u3046\u3053\u3068\u3092\u53cd\u6620\u3057\u3066\u3044\u308b\u5834\u5408\u306b\u306f\u3001\u30ea\u30fc\u30b9\u671f\u9593\u3067\u306f\u306a\u304f\u3001\u539f\u8cc7\u7523\u306e\u8010\u7528\u5e74\u6570\u3067\u6e1b\u4fa1\u511f\u5374\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3001\u3068\u3044\u3046\u3082\u306e\u3060\u3002\u300d<\/p>\n<p>\u300c\u3064\u307e\u308a\u3001\u501f\u624b\u304c\u539f\u8cc7\u7523\u306e\u6240\u6709\u6a29\u3092\u53d6\u5f97\u3057\u3046\u308b\u5834\u5408\u306f\u8010\u7528\u5e74\u6570\u3067\u6e1b\u4fa1\u511f\u5374\u3059\u308b\u3093\u3067\u3059\u306d\u3002\u300d<\/p>\n<p>\u300c\u3042\u3042\u3002\u300d<\/p>\n<p>\u300c\u3067\u306f\u3001\u305d\u306e\u6761\u4ef6\u306b\u5f53\u3066\u306f\u307e\u3089\u306a\u3044\u30ea\u30fc\u30b9\u306e\u5834\u5408\u306f\u3069\u3046\u306a\u308b\u3093\u3067\u3057\u3087\u3046\u304b\uff1f\u300d<\/p>\n<p>\u300c\u305d\u306e\u5834\u5408\u306f\u3001\u8010\u7528\u5e74\u6570\u53c8\u306f\u30ea\u30fc\u30b9\u671f\u9593\u306e\u3044\u305a\u308c\u304b\u65e9\u3044\u65b9\u3067\u6e1b\u4fa1\u511f\u5374\u3059\u308b\u3053\u3068\u306b\u306a\u308b\u3093\u3060\u3002\u300d<\/p>\n<p>\u300c\u3042\u3001\u305d\u3046\u304b\u3002\u8010\u7528\u5e74\u6570\u304c\u30ea\u30fc\u30b9\u671f\u9593\u3088\u308a\u3082\u77ed\u3044\u30b1\u30fc\u30b9\u3082\u3042\u308a\u5f97\u307e\u3059\u3082\u3093\u306d\u3002\u300d<\/p>\n<p>\u300c\u307e\u3041\u3001\u3053\u306e\u8fba\u308a\u306e\u57fa\u672c\u7684\u306a\u4e8b\u9805\u306f\u305d\u3093\u306a\u306b\u96e3\u3057\u3044\u8a71\u3067\u306f\u306a\u3044\u304b\u3089\u3001\u5927\u4e08\u592b\u3060\u308d\u3046\u3002\u300d<\/p>\n<p>\u300c\u306f\u3044\u3001\u305d\u3046\u3067\u3059\u306d\u3002\u300d<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong><span style=\"color: #b22222;\">\u25c6<\/span>\u4f7f\u7528\u6a29\u8cc7\u7523\u3082\u6e1b\u640d\u4f1a\u8a08\u306e\u5bfe\u8c61\u3068\u306a\u308b<\/strong><\/h4>\n<p>\u300c\u305d\u308c\u304b\u3089\u3001\u4f7f\u7528\u6a29\u8cc7\u7523\u306b\u3082\u6e1b\u640d\u4f1a\u8a08\u304c\u9069\u7528\u3055\u308c\u308b\u3002\u305f\u304b\u3089\u3001\u4f7f\u7528\u6a29\u8cc7\u7523\u306b\u3064\u3044\u3066\u3082\u6e1b\u640d\u3057\u3066\u3044\u308b\u304b\u3069\u3046\u304b\u3092\u5224\u5b9a\u3057\u3001\u8b58\u5225\u3055\u308c\u305f\u6e1b\u640d\u640d\u5931\u3092\u4f1a\u8a08\u51e6\u7406\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3093\u3060\u3002\u300d<\/p>\n<p>\u300c<a title=\"\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\" href=\"https:\/\/profession-net.com\/professionjournal\/ifrs-article-29\/\" target=\"_blank\">\u524d\u56de\u52c9\u5f37\u3057\u305f<\/a>IAS\u7b2c36\u53f7\u306e\u6e1b\u640d\u4f1a\u8a08\u3092\u9069\u7528\u3059\u308b\u3093\u3067\u3059\u306d\u3002\u5206\u304b\u308a\u307e\u3057\u305f\u3002\u300d<\/p>\n<p>\u300c\u3053\u3053\u307e\u3067\u304c\u3001\u501f\u624b\u306e\u4f1a\u8a08\u51e6\u7406\u306e\u57fa\u672c\u90e8\u5206\u3060\u306a\u3002\u5927\u4e08\u592b\u305d\u3046\u304b\uff1f\u300d<\/p>\n<p>\u300c\u305d\u3046\u3067\u3059\u306d\u3002\u501f\u624b\u306e\u4f1a\u8a08\u51e6\u7406\u304c\u5909\u308f\u3063\u305f\u3068\u805e\u3044\u3066\u3001\u6b63\u76f4\u3073\u304f\u3073\u304f\u3057\u3066\u3044\u305f\u3093\u3067\u3059\u3051\u3069\u3001\u601d\u3063\u305f\u3088\u308a\u57fa\u672c\u7684\u306a\u51e6\u7406\u306f\u7406\u89e3\u3067\u304d\u307e\u3057\u305f\u3002\u300d<\/p>\n<p>\u300c\u305d\u3046\u304b\u3002\u305d\u308c\u3092\u805e\u3044\u3066\u4ffa\u3082\u5b89\u5fc3\u3057\u305f\u305e\u3002\u300d<br \/>\n\u85e4\u539f\u306f\u3001\u685c\u4e95\u306b\u5411\u304b\u3063\u3066\u30cb\u30e4\u30ea\u3068\u7b11\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> \u8868\u793a<\/strong><\/h4>\n<p>\u300c\u305d\u3046\u305d\u3046\u3001\u8a00\u3044\u5fd8\u308c\u308b\u3068\u3053\u308d\u3060\u3063\u305f\u3002IFRS\u7b2c16\u53f7\u3067\u306f\u3001\u300e\u8868\u793a\u300f\u306b\u95a2\u3059\u308b\u898f\u5b9a\u3082\u8a2d\u3051\u3089\u308c\u3066\u3044\u308b\u3002\u300d<br \/>\n\u85e4\u539f\u306f\u30dd\u30f3\u3068\u624b\u3092\u6253\u3063\u3066\u3001\u685c\u4e95\u306b\u8a00\u3063\u305f\u3002<\/p>\n<p>\u300c\u300e\u8868\u793a\u300f\u3067\u3059\u304b\uff1f\u300d<\/p>\n<p>\u300c\u3042\u3042\u3002IFRS\u7b2c16\u53f7\u3067\u306f\u3001\u8ca1\u653f\u72b6\u614b\u8a08\u7b97\u66f8\u3001\u7d14\u640d\u76ca\u53ca\u3073\u305d\u306e\u4ed6\u306e\u5305\u62ec\u5229\u76ca\u306e\u8a08\u7b97\u66f8\u3001\u30ad\u30e3\u30c3\u30b7\u30e5\u30fb\u30d5\u30ed\u30fc\u8a08\u7b97\u66f8\u306e\u8a08\u7b97\u66f8\u6bce\u306b\u3001\u8868\u793a\u306b\u3064\u3044\u3066\u8981\u6c42\u4e8b\u9805\u304c\u5b9a\u3081\u3089\u308c\u3066\u3044\u308b\u3093\u3060\u3002\u300d<\/p>\n<p>\u300c\u3075\u30fc\u3093\u3002\u305d\u3046\u306a\u3093\u3067\u3059\u306d\u3002\u300d<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong><span style=\"color: #b22222;\">\u25c6<\/span>\u8ca1\u653f\u72b6\u614b\u8a08\u7b97\u66f8\u306b\u304a\u3051\u308b\u8868\u793a<\/strong><\/h4>\n<p>\u300c\u307e\u305a\u3001\u8ca1\u653f\u72b6\u614b\u8a08\u7b97\u66f8\u306b\u304a\u3044\u3066\u3001\u4f7f\u7528\u6a29\u8cc7\u7523\u53ca\u3073\u30ea\u30fc\u30b9\u8ca0\u50b5\u306f\u3001\u4ed6\u306e\u8cc7\u7523\u53ca\u3073\u8ca0\u50b5\u3068\u306f\u533a\u5206\u3057\u3066\u8868\u793a\u3059\u308b\u3053\u3068\u306b\u306a\u308b\u3002\u533a\u5206\u8868\u793a\u3057\u306a\u3044\u5834\u5408\u306f\u3001\u3069\u306e\u8868\u793a\u9805\u76ee\u304c\u4f7f\u7528\u6a29\u8cc7\u7523\u53c8\u306f\u30ea\u30fc\u30b9\u8ca0\u50b5\u3092\u542b\u3093\u3067\u3044\u308b\u306e\u304b\u3092\u958b\u793a\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3093\u3060\u3002\u300d<\/p>\n<p>\u300c\u8ca1\u52d9\u8af8\u8868\u306e\u8868\u793a\u53c8\u306f\u958b\u793a\u3067\u3001\u30ea\u30fc\u30b9\u306b\u3088\u3063\u3066\u751f\u3058\u305f\u8cc7\u7523\u3068\u8ca0\u50b5\u304c\u5206\u304b\u308b\u3088\u3046\u306b\u306a\u3063\u3066\u3044\u308b\u3093\u3067\u3059\u306d\u3002\u300d<br \/>\n\u685c\u4e95\u306f\u3001\u30e1\u30e2\u3092\u53d6\u308a\u306a\u304c\u3089\u3001\u78ba\u8a8d\u3057\u305f\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong><span style=\"color: #b22222;\">\u25c6<\/span>\u7d14\u640d\u76ca\u53ca\u3073\u305d\u306e\u4ed6\u306e\u5305\u62ec\u5229\u76ca\u306e\u8a08\u7b97\u66f8\u306b\u304a\u3051\u308b\u8868\u793a<\/strong><\/h4>\n<p>\u300c\u7d9a\u3044\u3066\u3001\u7d14\u640d\u76ca\u53ca\u3073\u305d\u306e\u4ed6\u306e\u5305\u62ec\u5229\u76ca\u306e\u8a08\u7b97\u66f8\u3067\u306f\u3001\u30ea\u30fc\u30b9\u8ca0\u50b5\u306b\u4fc2\u308b\u91d1\u5229\u8cbb\u7528\u3092\u4f7f\u7528\u6a29\u8cc7\u7523\u306b\u4fc2\u308b\u6e1b\u4fa1\u511f\u5374\u8cbb\u3068\u533a\u5206\u3057\u3066\u8868\u793a\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3002\u300d<\/p>\n<p>\u300c\u306f\u3044\u3002\u3053\u3053\u3082\u5927\u4e08\u592b\u3067\u3059\u3002\u300d<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong><span style=\"color: #b22222;\">\u25c6<\/span>\u30ad\u30e3\u30c3\u30b7\u30e5\u30fb\u30d5\u30ed\u30fc\u8a08\u7b97\u66f8\u306b\u304a\u3051\u308b\u8868\u793a<\/strong><\/h4>\n<p style=\"margin-bottom: 3px;\">\u300c\u6700\u5f8c\u306b\u30ad\u30e3\u30c3\u30b7\u30e5\u30fb\u30d5\u30ed\u30fc\u8a08\u7b97\u66f8\u3067\u306f\u3001\u4ee5\u4e0b\u306e\uff13\u3064\u306e\u5206\u985e\u304c\u8981\u6c42\u3055\u308c\u3066\u3044\u308b\u3093\u3060\u3002<\/p>\n<ul>\n<li>\u30ea\u30fc\u30b9\u8ca0\u50b5\u306e\u5143\u672c\u8fd4\u6e08\u90e8\u5206\u306f\u8ca1\u52d9\u6d3b\u52d5\u306b\u3088\u308b\u30ad\u30e3\u30c3\u30b7\u30e5\u30fb\u30d5\u30ed\u30fc<\/li>\n<li>\u30ea\u30fc\u30b9\u8ca0\u50b5\u306e\u91d1\u5229\u90e8\u5206\u306b\u5bfe\u3059\u308b\u652f\u6255\u306f\u55b6\u696d\u6d3b\u52d5\u306b\u3088\u308b\u30ad\u30e3\u30c3\u30b7\u30e5\u30fb\u30d5\u30ed\u30fc\u53c8\u306f\u8ca1\u52d9\u6d3b\u52d5\u306b\u3088\u308b\u30ad\u30e3\u30c3\u30b7\u30e5\u30fb\u30d5\u30ed\u30fc<\/li>\n<li>\u77ed\u671f\u30ea\u30fc\u30b9\u6599\u3001\u5c11\u984d\u8cc7\u7523\u306e\u30ea\u30fc\u30b9\u6599\u3001\u53ca\u3073\u30ea\u30fc\u30b9\u8ca0\u50b5\u306e\u6e2c\u5b9a\u306b\u542b\u3081\u306a\u304b\u3063\u305f\u5909\u52d5\u30ea\u30fc\u30b9\u6599\u306f\u55b6\u696d\u6d3b\u52d5\u306b\u3088\u308b\u30ad\u30e3\u30c3\u30b7\u30e5\u30fb\u30d5\u30ed\u30fc\u300d<\/li>\n<\/ul>\n<p>\u300c\u306a\u308b\u307b\u3069\u3002\uff12\u3064\u76ee\u306e\u30ea\u30fc\u30b9\u8ca0\u50b5\u306e\u91d1\u5229\u90e8\u5206\u306f\u652f\u6255\u5229\u606f\u306b\u8a72\u5f53\u3059\u308b\u304b\u3089\u3067\u3059\u306d\u3002\u652f\u6255\u5229\u606f\u306f\u3001\u55b6\u696d\u6d3b\u52d5\u304b\u8ca1\u52d9\u6d3b\u52d5\u306b\u5206\u985e\u3059\u308b\u3093\u3067\u3059\u3088\u306d\u3002<a title=\"\u30b9\u30c8\u30fc\u30ea\u30fc\u3067\u5b66\u3076\uff29\uff26\uff32\uff33\u5165\u9580\u3000\u3010\u7b2c\uff16\u8a71\u3011\u300cIFRS\u306b\u57fa\u3065\u3044\u305f\uff15\u3064\u306e\u8ca1\u52d9\u8af8\u8868\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/ifrs-article-24\/\" target=\"_blank\">\u4ee5\u524d\u6559\u3048\u3066\u3082\u3089\u3063\u305f<\/a>\u306e\u3092\u601d\u3044\u51fa\u3057\u307e\u3057\u305f\u3002\u4eca\u307e\u3067\u3001\u3059\u3063\u304b\u308a\u5fd8\u308c\u3066\u3044\u307e\u3057\u305f\u3051\u3069\u3002\u300d<\/p>\n<p>\u300c\uff65\uff65\uff65\u300d<br \/>\n\u85e4\u539f\u306f\u5fc3\u306e\u4e2d\u3067\u6df1\u3044\u305f\u3081\u606f\u3092\u3064\u3044\u305f\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"border-bottom: solid 2px #cd5c5c; border-left: solid 10px #696969; padding-left: 15px; line-height: 150%;\"><strong> \u958b\u793a<\/strong><\/h4>\n<p>\u300c\u305d\u3057\u3066\u3001\u958b\u793a\u306b\u3064\u3044\u3066\u3002\u3053\u308c\u304c\u6700\u5f8c\u306e\u9805\u76ee\u3060\u3002\u300d<\/p>\n<p>\u300c\u6bce\u56de\u3001\u3053\u3053\u307e\u3067\u8fbf\u308a\u3064\u304f\u307e\u3067\u306b\u75b2\u308c\u3066\u3057\u307e\u3044\u307e\u3059\u306d\u3002\u300d<br \/>\n\u85e4\u539f\u306f\u601d\u308f\u305a\u7b11\u3063\u305f\u3002\u305d\u308c\u306f\u81ea\u5206\u3082\u540c\u3058\u3060\u3063\u305f\u304b\u3089\u3060\u3002<\/p>\n<p>\u300c\u307e\u3001\u3042\u3068\u3072\u3068\u8e0f\u3093\u5f35\u308a\u3060\u3002\u300d<\/p>\n<p>\u300c\u306f\u30fc\u3044\u3002\u300d<br \/>\n\u685c\u4e95\u306f\u5c11\u3057\u8336\u5316\u3057\u3066\u8fd4\u4e8b\u3092\u3057\u305f\u3002<\/p>\n<p>\u300c\u3068\u3044\u3063\u3066\u3082\u3001\u958b\u793a\u4e8b\u9805\u3092\u4e00\u304b\u3089\u8aad\u307f\u4e0a\u3052\u3066\u3082\u982d\u306b\u5165\u3089\u306a\u3044\u3060\u308d\u3046\u304b\u3089\u3001\u307e\u3068\u3081\u306e\u4e00\u89a7\u3092\u898b\u306a\u304c\u3089\u91cd\u8981\u306a\u3082\u306e\u3060\u3051\u78ba\u8a8d\u3057\u3066\u3044\u3053\u3046\u3002\u9ec4\u8272\u3044\u30de\u30fc\u30ab\u30fc\u3067\u5857\u3063\u305f\u9805\u76ee\u3060\u3002\u300d<br \/>\n\u85e4\u539f\u306f\u3001\u5148\u307b\u3069\u307e\u3067\u4f5c\u3063\u3066\u3044\u305f\u8cc7\u6599\u306e\u4e00\u90e8\u3092\u30d7\u30ea\u30f3\u30c8\u30a2\u30a6\u30c8\u3059\u308b\u3068\u3001\u685c\u4e95\u306b\u624b\u6e21\u3057\u305f\u3002<\/p>\n<p style=\"margin-bottom: 3px;\"><strong>\u3010\u30ea\u30fc\u30b9\u4f1a\u8a08\u3000\u958b\u793a\u4e8b\u9805\u4e00\u89a7\u3011<\/strong><\/p>\n<div style=\"padding: 10px; border: 3px solid #AAB5D5; background-color: #f0f8ff;\">\n<p style=\"margin-bottom: 3px;\"><span style=\"text-decoration: underline;\"><strong>\u958b\u793a\u306e\u76ee\u7684<\/strong><\/span><\/p>\n<p style=\"margin-bottom: 3px;\"><strong>\u8ca1\u52d9\u8af8\u8868\u5229\u7528\u8005\u304c\u3001\u30ea\u30fc\u30b9\u304c\u8ca1\u653f\u72b6\u614b\u3001\u8ca1\u52d9\u696d\u7e3e\u53ca\u3073\u30ad\u30e3\u30c3\u30b7\u30e5\u30fb\u30d5\u30ed\u30fc\u306b\u4e0e\u3048\u3066\u3044\u308b\u5f71\u97ff\u3092\u8a55\u4fa1\u3059\u308b\u305f\u3081\u306e\u57fa\u790e\u3092\u4e0e\u3048\u308b\u60c5\u5831\u3092\u958b\u793a\u3059\u308b\u3053\u3068\u3002<\/strong><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><span class=\"highlight\" style=\"background-color:#FFFF00;color:#000000;\">\u3007\u3000\u5831\u544a\u671f\u9593\u306b\u3064\u3044\u3066\u4e0b\u8a18\u306e\u91d1\u984d\uff08\u8868\u5f62\u5f0f\u3067\u958b\u793a\uff09<\/span>\n<ul>\n<ul>\n<li>\u4f7f\u7528\u6a29\u8cc7\u7523\u306e\u671f\u672b\u5e33\u7c3f\u4fa1\u984d\u53ca\u3073\u6e1b\u4fa1\u511f\u5374\u8cbb\uff08\u539f\u8cc7\u7523\u306e\u7a2e\u985e\u5225\uff09<\/li>\n<li>\u30ea\u30fc\u30b9\u8ca0\u50b5\u306b\u4fc2\u308b\u91d1\u5229\u8cbb\u7528<\/li>\n<li>\u8a8d\u8b58\u306e\u514d\u9664\u3092\u9069\u7528\u3057\u305f\u77ed\u671f\u30ea\u30fc\u30b9\u53ca\u3073\u5c11\u984d\u30ea\u30fc\u30b9\u306b\u4fc2\u308b\u8cbb\u7528<\/li>\n<li>\u30ea\u30fc\u30b9\u8ca0\u50b5\u306e\u6e2c\u5b9a\u306b\u542b\u3081\u3066\u3044\u306a\u3044\u5909\u52d5\u30ea\u30fc\u30b9\u6599\u306b\u4fc2\u308b\u8cbb\u7528<\/li>\n<li>\u4f7f\u7528\u6a29\u8cc7\u7523\u306e\u30b5\u30d6\u30ea\u30fc\u30b9\u306b\u3088\u308b\u53ce\u76ca<\/li>\n<li>\u30ea\u30fc\u30b9\u306b\u4fc2\u308b\u30ad\u30e3\u30c3\u30b7\u30e5\u30fb\u30a2\u30a6\u30c8\u30d5\u30ed\u30fc\u306e\u5408\u8a08\u984d<\/li>\n<li>\u4f7f\u7528\u6a29\u8cc7\u7523\u306e\u5897\u52a0<\/li>\n<\/ul>\n<\/ul>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; margin-top: -12px; padding-left: 15px;\">\u3007\u3000\u4f7f\u7528\u6a29\u8cc7\u7523\u3092\u539f\u4fa1\u30e2\u30c7\u30eb\u4ee5\u5916\u3067\u6e2c\u5b9a\u3057\u305f\u5834\u5408\u306e\u958b\u793a\u306b\u95a2\u3059\u308b\u8981\u6c42\u4e8b\u9805<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><span class=\"highlight\" style=\"background-color:#FFFF00;color:#000000;\">\u3007\u3000\u30ea\u30fc\u30b9\u8ca0\u50b5\u306e\u6e80\u671f\u5206\u6790<\/span>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><span class=\"highlight\" style=\"background-color:#FFFF00;color:#000000;\">\u3007\u3000\u958b\u793a\u306e\u76ee\u7684\u3092\u6e80\u305f\u3059\u305f\u3081\u306b\u5fc5\u8981\u306a\u8ffd\u52a0\u306e\u5b9a\u6027\u7684\u60c5\u5831\u53ca\u3073\u5b9a\u91cf\u7684\u60c5\u5831<\/span>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u3007\u3000\u77ed\u671f\u30ea\u30fc\u30b9\u53ca\u3073\u5c11\u984d\u30ea\u30fc\u30b9\u306e\u514d\u9664\u306e\u9069\u7528\u3092\u3057\u305f\u5834\u5408\u306f\u3001\u305d\u306e\u65e8<\/p>\n<\/div>\n<p style=\"margin-top: 18px;\">\u300c\u3042\u308a\u304c\u3068\u3046\u3054\u3056\u3044\u307e\u3059\u3002\u300d<br \/>\n\u685c\u4e95\u306f\u4e00\u89a7\u3092\u53d7\u3051\u53d6\u308b\u3068\u3001\u3057\u3070\u3089\u304f\u8868\u306b\u76ee\u3092\u901a\u3057\u3066\u3044\u305f\u3002\u85e4\u539f\u306f\u3001\u9803\u5408\u3044\u3092\u898b\u8a08\u3089\u3063\u3066\u8aac\u660e\u3092\u59cb\u3081\u305f\u3002<\/p>\n<p>\u300cIFRS\u7b2c16\u53f7\u3067\u306f\u3001\u307e\u305a\u59cb\u3081\u306b\u958b\u793a\u306e\u76ee\u7684\u304c\u898f\u5b9a\u3055\u308c\u3066\u3044\u308b\u3093\u3060\u3002\u305d\u3057\u3066\u3001\u3053\u306e\u76ee\u7684\u3092\u6e80\u305f\u3059\u65b9\u6cd5\u306b\u95a2\u3059\u308b\u8981\u6c42\u4e8b\u9805\u3092\u6b21\u9805\u304b\u3089\u5b9a\u3081\u308b\u3068\u3044\u3046\u5f62\u5f0f\u306b\u306a\u3063\u3066\u3044\u308b\u3002\u300d<\/p>\n<p>\u300c\u3078\u3047\u3002\u300d<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong><span style=\"color: #b22222;\">\u25c6<\/span>\u5831\u544a\u671f\u9593\u306b\u4fc2\u308b\u30ea\u30fc\u30b9\u306b\u95a2\u3059\u308b\u958b\u793a<\/strong><\/h4>\n<p>\u300c\u3067\u306f\u3001\u4e00\u756a\u4e0a\u306e\u958b\u793a\u9805\u76ee\u304b\u3089\u78ba\u8a8d\u3057\u3088\u3046\u3002\u4eca\u56de\u306f\u57fa\u790e\u7684\u306a\u3053\u3068\u3057\u304b\u6559\u3048\u3066\u3044\u306a\u3044\u304b\u3089\u3001\u4e2d\u306b\u306f\u898b\u6163\u308c\u306a\u3044\u9805\u76ee\u3082\u3042\u308b\u3068\u306f\u601d\u3046\u3002\u307e\u3001\u7aef\u7684\u306b\u8a00\u3046\u3068\u3001\u30ea\u30fc\u30b9\u306b\u3088\u308a\u751f\u3058\u305f\u8cc7\u7523\u3001\u53ce\u76ca\u3001\u8cbb\u7528\u3001\u30ad\u30e3\u30c3\u30b7\u30e5\u30fb\u30a2\u30a6\u30c8\u30d5\u30ed\u30fc\u306b\u95a2\u3059\u308b\u60c5\u5831\u3092\u8868\u5f62\u5f0f\u3067\u958b\u793a\u3059\u308b\u3001\u3068\u3044\u3046\u3053\u3068\u3060\u3002\u300d<\/p>\n<p>\u300c\u306a\u308b\u307b\u3069\u3002\u5927\u4f53\u306e\u30a4\u30e1\u30fc\u30b8\u306f\u5206\u304b\u308a\u307e\u3059\u3002\u3042\u308c\uff1f\u3067\u3082\u8ca0\u50b5\u306e\u60c5\u5831\u306f\u3053\u3053\u306b\u306f\u542b\u307e\u308c\u306a\u3044\u3093\u3067\u3059\u304b\uff1f\u300d<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong><span style=\"color: #b22222;\">\u25c6<\/span>\u30ea\u30fc\u30b9\u8ca0\u50b5\u306f\u6e80\u671f\u5206\u6790\u3067\u958b\u793a<\/strong><\/h4>\n<p>\u300c\u305d\u308c\u306f\u3001\u6b21\u306b\u30de\u30fc\u30ab\u30fc\u3067\u5857\u3063\u3066\u3044\u308b\u300e\u30ea\u30fc\u30b9\u8ca0\u50b5\u306e\u6e80\u671f\u5206\u6790\u300f\u306b\u3088\u3063\u3066\u958b\u793a\u3055\u308c\u308b\u3053\u3068\u306b\u306a\u308b\u3093\u3060\u3002\u3053\u308c\u306f\u30ea\u30fc\u30b9\u8ca0\u50b5\u304cIFRS\u7b2c7\u53f7\u300c\u91d1\u878d\u5546\u54c1\uff1a\u958b\u793a\u300d\u306e\u9069\u7528\u5bfe\u8c61\u306b\u306a\u308b\u3053\u3068\u3092\u53d7\u3051\u3066\u958b\u793a\u3055\u308c\u308b\u60c5\u5831\u3060\u3002\u3053\u306e\u3068\u304d\u3001\u30ea\u30fc\u30b9\u8ca0\u50b5\u3092\u4ed6\u306e\u91d1\u878d\u8ca0\u50b5\u3068\u306f\u533a\u5206\u3057\u3066\u958b\u793a\u3059\u308b\u3053\u3068\u306b\u306a\u308b\u3002\u300d<\/p>\n<p>\u300c\u306f\u3041\u3002\u6e80\u671f\u5206\u6790\u3063\u3066\u6e80\u671f\u6bce\u306e\u8ca0\u50b5\u984d\u3092\u307e\u3068\u3081\u305f\u8868\u3067\u3059\u3088\u306d\u3002\u3053\u308c\u3082\u8868\u5f62\u5f0f\u3067\u958b\u793a\u3059\u308b\u3093\u3067\u3059\u306d\u3002\u300d<\/p>\n<p>\u300c\u305d\u3046\u3060\u3002IFRS\u7b2c\uff17\u53f7\u306e\u9069\u7528\u30ac\u30a4\u30c0\u30f3\u30b9\u306b\u6e80\u671f\u5206\u6790\u306e\u4f8b\u793a\u304c\u3042\u308b\u304b\u3089\u3001\u5f8c\u3067\u78ba\u8a8d\u3057\u3066\u304a\u304f\u3068\u3044\u3044\u3002\u300d<\/p>\n<p>\u300c\u5206\u304b\u308a\u307e\u3057\u305f\u3002\u300d<br \/>\n\u685c\u4e95\u306f\u30ce\u30fc\u30c8\u306b\u300c\u5f8c\u3067\u78ba\u8a8d\u300d\u3068\u30e1\u30e2\u3057\u305f\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong><span style=\"color: #b22222;\">\u25c6<\/span>\u958b\u793a\u76ee\u7684\u3092\u6e80\u305f\u3059\u305f\u3081\u306b\u5fc5\u8981\u306a\u8ffd\u52a0\u60c5\u5831\u3068\u306f\uff1f<\/strong><\/h4>\n<p>\u300c\u305d\u3057\u3066\u3001\u6700\u5f8c\u306b\u30de\u30fc\u30ab\u30fc\u3057\u3066\u3044\u308b\u9805\u76ee\u3001\u300e\u958b\u793a\u306e\u76ee\u7684\u3092\u6e80\u305f\u3059\u305f\u3081\u306b\u5fc5\u8981\u306a\u8ffd\u52a0\u306e\u5b9a\u6027\u7684\u60c5\u5831\u53ca\u3073\u5b9a\u91cf\u7684\u60c5\u5831\u300f\u306b\u3064\u3044\u3066\u8aac\u660e\u3057\u3066\u304a\u3053\u3046\u3002\u300d<\/p>\n<p>\u300c\u306f\u3044\u3002\u304a\u9858\u3044\u3057\u307e\u3059\u3002\u300d<\/p>\n<p>\u300c\u307e\u305a\u3001\u958b\u793a\u76ee\u7684\u3092\u6e80\u305f\u3059\u60c5\u5831\u3063\u3066\u4f55\u3092\u6307\u3059\u304b\u3001\u5206\u304b\u308b\u304b\uff1f\u300d<\/p>\n<p>\u300c\u3048\u3001\u4f55\u3067\u3059\u304b\uff1f\u300d<\/p>\n<p>\u300c\u305d\u306e\u60c5\u5831\u304c\u8ca1\u52d9\u8af8\u8868\u5229\u7528\u8005\u306b\u3068\u3063\u3066\u76ee\u7684\u9069\u5408\u6027\u304c\u3042\u308b\u304b\u3001\u3068\u3044\u3046\u70b9\u3067\u5224\u65ad\u3059\u308b\u3093\u3060\u3002\u300d<\/p>\n<p>\u300c\u76ee\u7684\u9069\u5408\u6027\u3063\u3066\u3001\u78ba\u304b\u6982\u5ff5\u30d5\u30ec\u30fc\u30e0\u30ef\u30fc\u30af\u3067<a title=\"\u30b9\u30c8\u30fc\u30ea\u30fc\u3067\u5b66\u3076\uff29\uff26\uff32\uff33\u5165\u9580\u3000\u3010\u7b2c\uff13\u8a71\u3011\u300c\u6982\u5ff5\u30d5\u30ec\u30fc\u30e0\u30ef\u30fc\u30af\u3092\u5b66\u3076\uff08\u524d\u7de8\uff09\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/ifrs-article-21\/\" target=\"_blank\">\u6559\u3048\u3066\u3082\u3089\u3044\u307e\u3057\u305f<\/a>\u3088\u306d\uff1f\u300d<br \/>\n\u305d\u3046\u8a00\u3046\u3068\u3001\u685c\u4e95\u306f\u30ce\u30fc\u30c8\u3092\u9061\u3063\u3066\u3001\u76ee\u7684\u9069\u5408\u6027\u3092\u307e\u3068\u3081\u305f\u30da\u30fc\u30b8\u3092\u958b\u3044\u305f\u3002<\/p>\n<p>\u300c\u3048\u30fc\u3068\u3001\u8ca1\u52d9\u8af8\u8868\u5229\u7528\u8005\u306e\u610f\u601d\u6c7a\u5b9a\u306b\u9055\u3044\u3092\u751f\u3058\u3055\u305b\u308b\u60c5\u5831\u304c\u3001\u76ee\u7684\u9069\u5408\u6027\u3092\u6e80\u305f\u3057\u305f\u60c5\u5831\u306b\u306a\u308b\u3093\u3067\u3059\u306d\u3002\u300d<\/p>\n<p>\u300c\u3042\u3042\u3002\u4f1a\u793e\u306f\u3042\u308b\u60c5\u5831\u304c\u8ca1\u52d9\u8af8\u8868\u5229\u7528\u8005\u306b\u3068\u3063\u3066\u76ee\u7684\u9069\u5408\u6027\u304c\u3042\u308b\u3068\u5224\u65ad\u3057\u305f\u5834\u5408\u306e\u307f\u3001\u8ffd\u52a0\u7684\u306a\u60c5\u5831\u3092\u958b\u793a\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3093\u3060\u3002\u300d<\/p>\n<p>\u300c\u3078\u3047\u3002\u4f55\u3067\u3082\u304b\u3093\u3067\u3082\u958b\u793a\u3059\u308c\u3070\u3044\u3044\u3063\u3066\u308f\u3051\u3058\u3083\u306a\u3044\u3093\u3067\u3059\u306d\u3002\u300d<\/p>\n<p>\u300c\u3042\u3042\u3002\u8ca1\u52d9\u8af8\u8868\u5229\u7528\u8005\u306b\u3068\u3063\u3066\u3069\u3046\u3044\u3046\u60c5\u5831\u304c\u6709\u7528\u306a\u306e\u304b\u3001\u305d\u308c\u305e\u308c\u306e\u4f1a\u793e\u304c\u5224\u65ad\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3093\u3060\u3002\u300d<\/p>\n<p>\u300c\u3046\u308f\u3001\u305d\u308c\u306f\u5927\u5909\u305d\u3046\u3067\u3059\u306d\uff65\uff65\uff65\u300d<\/p>\n<p>\u300c\u306f\u306f\u3002\u304a\u524d\u3082\u6570\u5e74\u5f8c\u306b\u306f\u643a\u308f\u308b\u3093\u3060\u304b\u3089\u3001\u899a\u609f\u3057\u3066\u304a\u3051\u3088\u3002\u300d<br \/>\n\u305d\u3046\u8a00\u3063\u3066\u3001\u85e4\u539f\u306f\u685c\u4e95\u306e\u80cc\u4e2d\u3092\u8efd\u304f\u53e9\u3044\u305f\u3002<\/p>\n<p>\u300c\u3088\u3057\u3001\u4eca\u56de\u306f\u3053\u308c\u3067\u7d42\u308f\u308a\u3060\u3002\u300d<br \/>\n\u305d\u308c\u3092\u805e\u3044\u305f\u685c\u4e95\u306f\u3001\u30db\u30c3\u3068\u5b89\u5835\u306e\u305f\u3081\u606f\u3092\u3064\u3044\u305f\u3002<\/p>\n<p>\u300c\u4eca\u65e5\u306fIFRS\u7b2c16\u53f7\u306e\u30ea\u30fc\u30b9\u306e\u8b58\u5225\u3068\u501f\u624b\u306e\u4f1a\u8a08\u51e6\u7406\u306e\u57fa\u672c\u7684\u306a\u90e8\u5206\u3092\u8aac\u660e\u3057\u305f\u304c\u3001\u3053\u306e\u57fa\u6e96\u306b\u306f\u305d\u308c\u4ee5\u5916\u306b\u8ad6\u70b9\u304c\u6ca2\u5c71\u3042\u308b\u3093\u3060\u3002\u307e\u305f\u6a5f\u4f1a\u304c\u3042\u308c\u3070\u6559\u3048\u308b\u3053\u3068\u3082\u3042\u308b\u3060\u308d\u3046\u304c\u3001\u304a\u524d\u3082\u5c11\u3057\u306f\u52c9\u5f37\u3057\u3066\u304a\u3051\u3088\u3002\u300d<\/p>\n<p>\u6b8b\u5ff5\u306a\u304c\u3089\u3001\u685c\u4e95\u304b\u3089\u306f\u300c\u306f\u3044\u3002\u306a\u308b\u3079\u304f\u52aa\u529b\u3057\u307e\u3059\u3002\u300d\u3068\u3044\u3046\u5fc3\u8a31\u306a\u3044\u8fd4\u4e8b\u3057\u304b\u8fd4\u3063\u3066\u3053\u306a\u304b\u3063\u305f\u3002<\/p>\n<p>&nbsp;<\/p>\n<div class=\"box_info box clear\" style=\"font-size:18px; line-height:28px;-moz-border-radius: 0px; border-radius: 0px;background-color:#87CEEB;color:#000000;border-color:#87CEEB;\">\n\t\t<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n<h4 style=\"text-align: center; margin-top: -1em; margin-bottom: -1.5em;\"><span style=\"color: #000000;\"><strong><span style=\"color: #87ceeb;\">\u25cf\u3000\u25cb<\/span>\u3000\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\u4eca\u65e5\u306f\u826f\u3044\u4e88\u884c\u6f14\u7fd2\u306b\u306a\u3063\u305f\u3088\u3002\u3067\u3082\u3001\u3084\u3063\u3071\u601d\u3063\u305f\u3088\u308a\u6642\u9593\u304c\u304b\u304b\u308b\u306a\uff5e\u300d<br \/>\n\u85e4\u539f\u306f\u8155\u6642\u8a08\u3092\u898b\u3066\u300130\u5206\u4ee5\u4e0a\u7d4c\u904e\u3057\u3066\u3044\u308b\u3053\u3068\u306b\u9a5a\u3044\u305f\u3002\u5b9f\u969b\u306e\u52c9\u5f37\u4f1a\u3067\u306f\u3082\u3063\u3068\u7d30\u304b\u3044\u8ad6\u70b9\u307e\u3067\u8aac\u660e\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u305f\u3081\u3001\u3053\u306e\u307e\u307e\u3067\u306f\u6642\u9593\u30aa\u30fc\u30d0\u30fc\u306b\u306a\u3063\u3066\u3057\u307e\u3046\u3002<\/p>\n<p>\u300c\u305d\u308c\u306a\u3089\u3044\u3044\u672c\u304c\u3042\u308a\u307e\u3059\u3088\u3001\u5148\u8f29\u3002\u300d<br \/>\n\u685c\u4e95\u306f\u305d\u3046\u8a00\u3046\u3068\u3001\u30ab\u30d0\u30f3\u304b\u3089\uff11\u518a\u306e\u672c\u3092\u53d6\u308a\u51fa\u3057\u305f\u3002\u30bf\u30a4\u30c8\u30eb\u306f\u300e\u5931\u6557\u3057\u306a\u3044\u6642\u9593\u914d\u5206\u300f\u3002\u201c\u58f2\u308c\u3063\u5b50\u8b1b\u5e2b\u3007\u3007\u304c\u63a8\u85a6\uff01\u6bb5\u53d6\u308a\u4e0b\u624b\u306a\u3042\u306a\u305f\u306b\u304a\u85a6\u3081\u306e\u4e00\u518a\uff01\u201d\u3068\u66f8\u304b\u308c\u305f\u5e2f\u307e\u3067\u4e01\u5be7\u306b\u3064\u3044\u3066\u3044\u308b\u3002<\/p>\n<p>\u300c\uff65\uff65\uff65\u4f55\u3060\u3001\u3053\u308c\uff1f\u300d<\/p>\n<p>\u300c\u50d5\u3001\u4eca\u5ea6\u5927\u5b66\u3067\u6765\u5e74\u306e\u5c31\u6d3b\u751f\u5411\u3051\u306e\u8b1b\u6f14\u3092\u3059\u308b\u3053\u3068\u306b\u306a\u3063\u305f\u3093\u3067\u3059\u3088\u3002\u300d<\/p>\n<p>\u300c\u3042\u3042\u3002\u4ed5\u4e8b\u5185\u5bb9\u3068\u304b\u3001\u5c31\u6d3b\u306e\u5fc3\u5f97\u307f\u305f\u3044\u306a\u3053\u3068\u3092\u8a71\u3059\u3093\u3060\u308d\uff1f\u300d<\/p>\n<p>\u300c\u305d\u3046\u3067\u3059\u3002\u3067\u3001\u4e8b\u524d\u6e96\u5099\u3092\u3059\u308b\u306b\u3042\u305f\u3063\u3066\u3053\u306e\u672c\u3092\u8cb7\u3063\u3066\u307f\u305f\u3093\u3067\u3059\u3051\u3069\u3001\u7d50\u69cb\u826f\u304b\u3063\u305f\u3067\u3059\u3088\u3002\u5148\u8f29\u3082\u3001\u4eca\u5ea6\u306e\u52c9\u5f37\u4f1a\u3067\u4f7f\u3048\u308b\u3093\u3058\u3083\u306a\u3044\u3067\u3059\u304b\uff1f\u300d<br \/>\n\u685c\u4e95\u306f\u3001\u3069\u3046\u305e\u3001\u3068\u7b11\u9854\u3067\u85e4\u539f\u306b\u672c\u3092\u5dee\u3057\u51fa\u3057\u305f\u3002<\/p>\n<p>\u300c\uff65\uff65\uff65\u304a\u3045\u3001\u3042\u308a\u304c\u3068\u306a\u3002\u300d<br \/>\n\u85e4\u539f\u306f\u672c\u3092\u53d7\u3051\u53d6\u308a\u306a\u304c\u3089\u3001\u3053\u306e\u71b1\u5fc3\u3055\u304c10\u5206\u306e\uff11\u3067\u3082IFRS\u306b\u5411\u3044\u3066\u304f\u308c\u305f\u3089\uff65\uff65\uff65\u3001\u3068\u601d\u308f\u305a\u306b\u306f\u3044\u3089\u308c\u306a\u304b\u3063\u305f\u3053\u3068\u306f\u8a00\u3046\u307e\u3067\u3082\u306a\u3044\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=\"text-align: center;\"><strong>\u3010IFRS\u7b2c16\u53f7\u306e\u30dd\u30a4\u30f3\u30c8\u3011<\/strong><\/h3>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#000000;\"><\/div>\n<h4 style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong><span class=\"highlight\" style=\"background-color:#FFFF00;color:#000000;\">\u2460\u3000\u30ea\u30fc\u30b9\u306e\u8b58\u5225\u306b\u652f\u914d\u30e2\u30c7\u30eb\u3092\u9069\u7528<\/span><\/strong><\/h4>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u2192\u3000\u4ee5\u4e0b\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3057\u305f\u3082\u306e\u3092\u30ea\u30fc\u30b9\u3068\u5224\u5b9a\u3002<\/p>\n<div style=\"padding: 10px; border: 3px solid #AAD5B6; background-color: #f0fff0;\">\n<ul>\n<li><span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px; border-color: #000000;\">\u8981\u4ef6\uff11<\/span>\uff1a\u7279\u5b9a\u3055\u308c\u305f\u8cc7\u7523\u306e\u4f7f\u7528\u304b\u3089\u306e<strong>\u7d4c\u6e08\u7684\u4fbf\u76ca\u306e\u307b\u3068\u3093\u3069\u3059\u3079\u3066\u3092\u5f97\u308b<\/strong>\u6a29\u5229<\/li>\n<li><span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px; border-color: #000000;\">\u8981\u4ef6\uff12<\/span>\uff1a\u7279\u5b9a\u3055\u308c\u305f\u8cc7\u7523\u306e<strong>\u4f7f\u7528\u3092\u6307\u56f3\u3059\u308b\u6a29\u5229<\/strong><\/li>\n<\/ul>\n<p style=\"margin-top: -12px;\">\n<\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; margin-bottom: 3px; text-indent: -15px;\"><strong><span class=\"highlight\" style=\"background-color:#FFFF00;color:#000000;\">\u2461\u3000\u501f\u624b\u306e\u4f1a\u8a08\u51e6\u7406\u306b\u300c\u4f7f\u7528\u6a29\u300d\u30e2\u30c7\u30eb\u3092\u63a1\u7528\u3057\u3001\u5927\u5e45\u306b\u5909\u66f4<\/span><\/strong><\/h4>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u2192\u3000\u3059\u3079\u3066\u306e\u30ea\u30fc\u30b9\u306b\u3064\u3044\u3066\u8cc7\u7523\u3068\u8ca0\u50b5\u3092\u8a8d\u8b58\u3002<\/p>\n<div style=\"padding: 10px; border: 3px solid #AAB5D5; background-color: #f0f8ff; margin-bottom: 1em;\">\n<p style=\"margin-bottom: 3px;\"><span style=\"text-decoration: underline;\"><strong>\u8a8d\u8b58<\/strong><\/span><\/p>\n<p style=\"margin-left: 15px; margin-bottom: 3px; padding-left: 15px;\"><strong>\u30ea\u30fc\u30b9\u958b\u59cb\u65e5<\/strong>\u306b<strong>\u300c\u4f7f\u7528\u6a29\u8cc7\u7523\uff08right-of-use asset\uff09\u300d<\/strong>\u53ca\u3073<strong>\u300c\u30ea\u30fc\u30b9\u8ca0\u50b5\uff08lease liability\uff09\u300d<\/strong>\u3092\u8a8d\u8b58<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 30px;\">\u2192\u3000\u77ed\u671f\u30ea\u30fc\u30b9\u53ca\u3073\u5c11\u984d\u30ea\u30fc\u30b9\u306f\u8a8d\u8b58\u306e\u514d\u9664\u3092\u9069\u7528\u3067\u304d\u308b\u3002<\/p>\n<\/div>\n<div style=\"padding: 10px; border: 3px solid #AAB5D5; background-color: #f0f8ff; margin-bottom: 1em;\">\n<p style=\"margin-bottom: 3px;\"><span style=\"text-decoration: underline;\"><strong>\u5f53\u521d\u6e2c\u5b9a<\/strong><\/span><\/p>\n<p style=\"margin-left: 15px; text-indent: -90px; margin-bottom: 3px; padding-left: 105px;\">\u4f7f\u7528\u6a29\u8cc7\u7523\uff1d\u30ea\u30fc\u30b9\u8ca0\u50b5\u5f53\u521d\u6e2c\u5b9a\u984d\uff0b\u30ea\u30fc\u30b9\u958b\u59cb\u65e5\u524d\u306b\u652f\u6255\u3063\u305f\u30ea\u30fc\u30b9\u6599\uff0b\u5f53\u521d\u76f4\u63a5\u30b3\u30b9\u30c8\uff0b\u539f\u72b6\u56de\u5fa9\u30b3\u30b9\u30c8\uff0d\u30ea\u30fc\u30b9\u958b\u59cb\u65e5\u524d\u306b\u53d7\u9818\u3057\u305f\u30ea\u30fc\u30b9\u30fb\u30a4\u30f3\u30bb\u30f3\u30c6\u30a3\u30d6<\/p>\n<p style=\"margin-left: 15px; text-indent: -90px; margin-bottom: 3px; padding-left: 105px;\">\u30ea\u30fc\u30b9\u8ca0\u50b5\uff1d\u672a\u6c7a\u6e08\u306e\u30ea\u30fc\u30b9\u6599\u7dcf\u984d\u306e\u5272\u5f15\u73fe\u5728\u4fa1\u5024<\/p>\n<\/div>\n<div style=\"padding: 10px; border: 3px solid #AAB5D5; background-color: #f0f8ff; margin-bottom: 1em;\">\n<p style=\"margin-bottom: 3px;\"><span style=\"text-decoration: underline;\"><strong>\u4e8b\u5f8c\u6e2c\u5b9a<\/strong><\/span><\/p>\n<p style=\"margin-left: 15px; text-indent: -90px; margin-bottom: 3px; padding-left: 105px;\">\u4f7f\u7528\u6a29\u8cc7\u7523\uff1d\u53d6\u5f97\u539f\u4fa1\uff0d\uff08\u6e1b\u4fa1\u511f\u5374\u7d2f\u8a08\u984d\uff0b\u6e1b\u640d\u640d\u5931\u7d2f\u8a08\u984d\uff09\u00b1\u30ea\u30fc\u30b9\u8ca0\u50b5\u306e\u518d\u6e2c\u5b9a\u306b\u3064\u3044\u3066\u306e\u8abf\u6574<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 75px;\">\u2192\u3000\u539f\u5247\u3001\u539f\u4fa1\u30e2\u30c7\u30eb\u3092\u63a1\u7528\u3057\u3001IAS\u7b2c16\u53f7\u306b\u5f93\u3044\u6e1b\u4fa1\u511f\u5374\u3092\u5b9f\u65bd<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 75px;\">\u2192\u3000\u6e1b\u640d\u4f1a\u8a08\u3092\u9069\u7528\u3059\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -90px; margin-bottom: 3px; padding-left: 105px;\">\u30ea\u30fc\u30b9\u8ca0\u50b5\uff1d\u5f53\u521d\u6e2c\u5b9a\u984d\uff0b\u30ea\u30fc\u30b9\u8ca0\u50b5\u306b\u4fc2\u308b\u91d1\u5229\uff0d\u30ea\u30fc\u30b9\u6599\u652f\u6255\u984d<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 75px;\">\u2192\u3000\u30ea\u30fc\u30b9\u8ca0\u50b5\u306e\u898b\u76f4\u3057\u53c8\u306f\u30ea\u30fc\u30b9\u306e\u6761\u4ef6\u5909\u66f4\u306e\u5834\u5408\u306f\u518d\u6e2c\u5b9a<\/p>\n<\/div>\n<div style=\"padding: 10px; border: 3px solid #AAB5D5; background-color: #f0f8ff; margin-bottom: 1em;\">\n<p style=\"margin-bottom: 3px;\"><span style=\"text-decoration: underline;\"><strong>\u501f\u624b\u306e\u8868\u793a<\/strong><\/span><\/p>\n<div style=\"padding: 10px; border: 3px solid #D5B5AA; background-color: #fffafa; border-radius: 10px; margin-bottom: 1em;\">\n<p style=\"margin-bottom: 3px;\"><strong>\u3010\u8ca1\u653f\u72b6\u614b\u8a08\u7b97\u66f8\u3011<\/strong><\/p>\n<ul>\n<li>\u300c\u4f7f\u7528\u6a29\u8cc7\u7523\u300d\u53ca\u3073\u300c\u30ea\u30fc\u30b9\u8ca0\u50b5\u300d\u306f\u533a\u5206\u8868\u793a<\/li>\n<li>\u533a\u5206\u8868\u793a\u3057\u306a\u3044\u5834\u5408\u306f\u3001\u542b\u307e\u308c\u3066\u3044\u308b\u8868\u793a\u9805\u76ee\u3092\u958b\u793a<\/li>\n<\/ul>\n<\/div>\n<div style=\"padding: 10px; border: 3px solid #D5B5AA; background-color: #fffafa; border-radius: 10px; margin-bottom: 1em;\">\n<p style=\"margin-bottom: 3px;\"><strong>\u3010\u7d14\u640d\u76ca\u53ca\u3073\u305d\u306e\u4ed6\u306e\u5305\u62ec\u5229\u76ca\u306e\u8a08\u7b97\u66f8\u3011<\/strong><\/p>\n<ul>\n<li>\u30ea\u30fc\u30b9\u8ca0\u50b5\u306b\u4fc2\u308b\u91d1\u5229\u3068\u4f7f\u7528\u6a29\u8cc7\u7523\u306b\u4fc2\u308b\u6e1b\u4fa1\u511f\u5374\u8cbb\u3092\u533a\u5206\u8868\u793a<\/li>\n<\/ul>\n<\/div>\n<div style=\"padding: 10px; border: 3px solid #D5B5AA; background-color: #fffafa; border-radius: 10px; margin-bottom: 1em;\">\n<p style=\"margin-bottom: 3px;\"><strong>\u3010\u30ad\u30e3\u30c3\u30b7\u30e5\u30fb\u30d5\u30ed\u30fc\u8a08\u7b97\u66f8\u3011<\/strong><\/p>\n<ul>\n<li>\u30ea\u30fc\u30b9\u8ca0\u50b5\u306e\u5143\u672c\u8fd4\u6e08\u90e8\u5206\u306b\u5bfe\u3059\u308b\u652f\u6255\u306f\u8ca1\u52d9\u6d3b\u52d5\u306b\u3088\u308b\u30ad\u30e3\u30c3\u30b7\u30e5\u30fb\u30d5\u30ed\u30fc<\/li>\n<li>\u30ea\u30fc\u30b9\u8ca0\u50b5\u306e\u91d1\u5229\u90e8\u5206\u306b\u5bfe\u3059\u308b\u652f\u6255\u306f\u55b6\u696d\u6d3b\u52d5\u306b\u3088\u308b\u30ad\u30e3\u30c3\u30b7\u30e5\u30fb\u30d5\u30ed\u30fc\u53c8\u306f\u8ca1\u52d9\u6d3b\u52d5\u306b\u3088\u308b\u30ad\u30e3\u30c3\u30b7\u30e5\u30fb\u30d5\u30ed\u30fc<\/li>\n<li>\u77ed\u671f\u30ea\u30fc\u30b9\u6599\u3001\u5c11\u984d\u30ea\u30fc\u30b9\u6599\u53ca\u3073\u30ea\u30fc\u30b9\u8ca0\u50b5\u306e\u6e2c\u5b9a\u306b\u542b\u3081\u306a\u304b\u3063\u305f\u5909\u52d5\u30ea\u30fc\u30b9\u6599\u306f\u55b6\u696d\u6d3b\u52d5\u306b\u3088\u308b\u30ad\u30e3\u30c3\u30b7\u30e5\u30fb\u30d5\u30ed\u30fc<\/li>\n<\/ul>\n<\/div>\n<\/div>\n<div style=\"padding: 10px; border: 3px solid #AAB5D5; background-color: #f0f8ff; margin-bottom: 1em;\">\n<p style=\"margin-bottom: 3px;\"><span style=\"text-decoration: underline;\"><strong>\u501f\u624b\u306e\u958b\u793a<\/strong><\/span><\/p>\n<p style=\"margin-bottom: 3px; padding-left: 15px;\"><strong>\uff3b\u958b\u793a\u306e\u76ee\u7684\uff3d<\/strong><\/p>\n<p style=\"margin-bottom: 3px; padding-left: 30px;\">\u8ca1\u52d9\u8af8\u8868\u5229\u7528\u8005\u304c\u3001\u30ea\u30fc\u30b9\u304c\u8ca1\u653f\u72b6\u614b\u3001\u8ca1\u52d9\u696d\u7e3e\u53ca\u3073\u30ad\u30e3\u30c3\u30b7\u30e5\u30fb\u30d5\u30ed\u30fc\u306b\u4e0e\u3048\u3066\u3044\u308b\u5f71\u97ff\u3092\u8a55\u4fa1\u3059\u308b\u305f\u3081\u306e\u57fa\u790e\u3092\u4e0e\u3048\u308b\u60c5\u5831\u3092\u958b\u793a\u3059\u308b\u3053\u3068\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 30px;\"><strong>\u2192\u3000\u958b\u793a\u306e\u76ee\u7684\u3092\u6e80\u305f\u3059\u60c5\u5831\u3092\u63d0\u4f9b\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3002<\/strong><\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; margin-bottom: 3px; text-indent: -15px;\"><strong><span class=\"highlight\" style=\"background-color:#FFFF00;color:#000000;\">\u2462\u3000\u8cb8\u624b\u306e\u4f1a\u8a08\u51e6\u7406\u306fIAS\u7b2c17\u53f7\u3092\u5b9f\u8cea\u7684\u306b\u5f15\u304d\u7d99\u3044\u3067\u3044\u308b\u3002<\/span><\/strong><\/h4>\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;\"><span id=\"no1\">\uff08\u4e86\uff09<\/span><\/p>\n<div class=\"box_info box clear\" style=\"font-size:14px; line-height:24px;\">\n\t\t<p>\u3053\u306e\u9023\u8f09\u306e\u516c\u958b\u65e5\u7a0b\u306f\u3001\u4e0b\u8a18\u306e\u9023\u8f09\u76ee\u6b21\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n<\/div>\n<\/p><\/p><\/p><\/p><\/p><\/p><\/p><\/p><\/p><\/p><\/div>\n    <div class=\"decentralization-view mt-4\">\n        <p class=\"text\">\u3053\u306e\u8a18\u4e8b\u5168\u6587\u3092\u3054\u89a7\u3044\u305f\u3060\u304f\u306b\u306f\u3001\u30d7\u30ed\u30d5\u30a7\u30c3\u30b7\u30e7\u30f3\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\u306e\u4f1a\u54e1\u767b\u9332\u304a\u3088\u3073\u30ed\u30b0\u30a4\u30f3\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n        <p class=\"text\">\u3059\u3067\u306b\u4f1a\u54e1\u767b\u9332\u3092\u3055\u308c\u3066\u3044\u308b\u65b9\u306f\u3001\u4e0b\u8a18\u30dc\u30bf\u30f3\u304b\u3089\u30ed\u30b0\u30a4\u30f3\u306e\u3046\u3048\u3001\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n        <div><button class=\"js-click-open-form-login btn-set active\">\u30ed\u30b0\u30a4\u30f3<\/button><\/div>\n        <p class=\"text\">Profession Journal\u306e\u3059\u3079\u3066\u306e\u8a18\u4e8b\u3092\u3054\u89a7\u3044\u305f\u3060\u304f\u306b\u306f\u3001\u300c\u30d7\u30ec\u30df\u30a2\u30e0\u4f1a\u54e1\uff08\u6709\u6599\uff09\u300d\u3078\u306e\u3054\u767b\u9332\u304c\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u3002<br>\n        \u306a\u304a\u3001\u300e\u901f\u5831\u89e3\u8aac\u300f\u306b\u3064\u3044\u3066\u306f\u300c\u4e00\u822c\u4f1a\u54e1\uff08\u7121\u6599\uff09\u300d\u3078\u306e\u3054\u767b\u9332\u3067\u3082\u3001\u3054\u89a7\u3044\u305f\u3060\u3051\u307e\u3059\u3002<br>\n        \u203b\u4ed6\u306b\u3082Web\u30bb\u30df\u30ca\u30fc\u53d7\u3051\u653e\u984c\u306e\u30b9\u30fc\u30d1\u30fc\u30d7\u30ec\u30df\u30a2\u30e0\u4f1a\u54e1\u306a\u3069\u304c\u3054\u3056\u3044\u307e\u3059\u3002<\/p>\n        <p class=\"text\">\u4f1a\u54e1\u767b\u9332\u304c\u304a\u6e08\u307f\u3067\u306a\u3044\u65b9\u306f\u3001\u4e0b\u8a18\u4f1a\u54e1\u767b\u9332\u306e\u30dc\u30bf\u30f3\u3088\u308a\u3001\u3054\u767b\u9332\u306e\u304a\u624b\u7d9a\u304d\u3092\u304a\u9858\u3044\u3044\u305f\u3057\u307e\u3059\u3002<\/p>\n        <div><a href=\"\/plan-select\/\" class=\"d-flex mb-0 align-items-center justify-content-center btn-set\">\u4f1a\u54e1\u767b\u9332\u306f\u3053\u3061\u3089<\/a><\/div>\n    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