{"id":115794,"date":"2017-02-02T10:14:37","date_gmt":"2017-02-02T01:14:37","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=115794"},"modified":"2017-02-02T09:50:07","modified_gmt":"2017-02-02T00:50:07","slug":"ifrs-article-33","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/ifrs-article-33\/","title":{"rendered":"\u30b9\u30c8\u30fc\u30ea\u30fc\u3067\u5b66\u3076\uff29\uff26\uff32\uff33\u5165\u9580\u3000\u3010\u7b2c13\u8a71\u3011\u300c\u65e5\u672c\u3067\u3082\u8a71\u984c\u306e\u53ce\u76ca\u8a8d\u8b58\uff08IFRS\u7b2c15\u53f7\uff09\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\u7b2c13\u8a71\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u65e5\u672c\u3067\u3082\u8a71\u984c\u306e\u53ce\u76ca\u8a8d\u8b58\uff08IFRS\u7b2c15\u53f7\uff09\u300d<\/strong><\/h4>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-115795 aligncenter\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2017\/01\/story_ifrs13-0.jpg\" alt=\"\" width=\"473\" height=\"379\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2017\/01\/story_ifrs13-0.jpg 789w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2017\/01\/story_ifrs13-0-300x239.jpg 300w\" sizes=\"(max-width: 473px) 100vw, 473px\" \/><\/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<p>\u3068\u3042\u308b\u4e2d\u898f\u6a21\u4e0a\u5834\u30e1\u30fc\u30ab\u30fc\u306e\u30ea\u30d5\u30ec\u30c3\u30b7\u30e5\u30eb\u30fc\u30e0\u306e\u4e00\u89d2\u3067\u3001\uff11\u4eba\u306e\u5973\u6027\u304c\u7537\u6027\u306b\u8a70\u3081\u5bc4\u3063\u3066\u3044\u305f\u3002\u3068\u8a00\u3063\u3066\u3082\u3001\u8276\u3063\u307d\u3044\u96f0\u56f2\u6c17\u306f\u7686\u7121\u3060\u3002\u7537\u6027\u306e\u65b9\u306f\u4e21\u624b\u3092\u9854\u306e\u6a2a\u306b\u6319\u3052\u3001\u300c\u964d\u53c2\u300d\u306e\u30dd\u30fc\u30ba\u3092\u53d6\u3063\u3066\u3044\u308b\u3002<\/p>\n<p>\u300c\u3069\u3046\u3044\u3046\u3053\u3068\uff1f\u3042\u306e\uff12\u4eba\u3001\u5168\u7136\u5909\u308f\u3063\u3066\u306a\u3044\u3058\u3083\u306a\u3044\u3002\u300d<br 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\/>\n\u4f0a\u5d0e\u306f\u5f97\u610f\u3052\u306b\u8a00\u3046\u3002\u6a4b\u672c\u3082\u3057\u3076\u3057\u3076\u8a8d\u3081\u305f\u3002<\/p>\n<p>\u300c\u78ba\u304b\u306b\u305d\u3046\u898b\u3048\u308b\u308f\u306d\u3002\u4f0a\u5d0e\u3055\u3093\u3001\u4e00\u4f53\u4f55\u3092\u685c\u4e95\u541b\u306b\u8a00\u3063\u305f\u306e\uff1f\u300d<br \/>\n\u6a4b\u672c\u306f\u4e0d\u601d\u8b70\u305d\u3046\u306b\u5c0b\u306d\u305f\u3002<\/p>\n<p>\u300c\u7c21\u5358\u3060\u3088\u3002\u300e\u4ef2\u76f4\u308a\u3057\u306a\u304f\u3066\u3044\u3044\u3088\u300f\u3063\u3066\u3002\u300d<\/p>\n<p>\u300c\u306f\u3041\uff1f\u300d<br 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\/>\n\u305d\u3046\u8a00\u3046\u3068\u3001\u7d19\u306e\u675f\u304c\u5165\u3063\u305f\u30af\u30ea\u30a2\u30d5\u30a1\u30a4\u30eb\u3092\u685c\u4e95\u306b\u624b\u6e21\u3057\u305f\u3002<\/p>\n<p>\u300c\u5f97\u610f\u5148\u3078\u306e\u78ba\u8a8d\u72b6\u3067\u3059\u306d\u3002\u3067\u306f\u3001\u660e\u65e5\u3001\u4f1a\u8a08\u58eb\u3055\u3093\u304c\u6765\u305f\u6642\u306b\u6e21\u3057\u3066\u304a\u304d\u307e\u3059\u3002\u300d<br \/>\n\u685c\u4e95\u306f\u7528\u7d19\u3092\u30d1\u30e9\u30d1\u30e9\u6372\u308a\u306a\u304c\u3089\u3001\u3056\u3063\u3068\u4e2d\u8eab\u3092\u78ba\u8a8d\u3059\u308b\u3002\u4e00\u65b9\u306e\u4f0a\u5d0e\u306f\u3001\u624b\u8fd1\u306b\u3042\u3063\u305f\u6905\u5b50\u306b\u8170\u304b\u3051\u308b\u3068\u90e8\u5c4b\u3092\u898b\u6e21\u3057\u305f\u3002\u8cc7\u6599\u306e\u30d5\u30a1\u30a4\u30eb\u304b\u3089\u4ed8\u7b8b\u304c\u30c1\u30e9\u30db\u30e9\u98db\u3073\u51fa\u3057\u3066\u3044\u308b\u306e\u304c\u898b\u3048\u308b\u3002<\/p>\n<p>\u300c\u3053\u308c\u3001\u5168\u90e8\u4e00\u4eba\u3067\u3084\u308b\u306e\u3001\u5927\u5909\u3067\u3057\u3087\uff1f\u300d<\/p>\n<p>\u300c\u305d\u3046\u3067\u3059\u306d\u3002\u3067\u3082\u3001\u5730\u5473\u306a\u4f5c\u696d\u306f\u597d\u304d\u306a\u306e\u3067\u3001\u6848\u5916\u5e73\u6c17\u3067\u3059\u3002\u300d<br \/>\n\u685c\u4e95\u3082\u5c11\u3057\u96e2\u308c\u305f\u5e2d\u306b\u5ea7\u308a\u3001\u4f11\u61a9\u3092\u53d6\u308b\u3053\u3068\u306b\u3057\u305f\u3002\u4f0a\u5d0e\u3068\u96d1\u8ac7\u3092\u8efd\u304f\u4ea4\u308f\u3057\u3001\u8a71\u306e\u533a\u5207\u308a\u304c\u3064\u3044\u305f\u3068\u3053\u308d\u3067\u3001\u685c\u4e95\u306f\u5c11\u3057\u52c7\u6c17\u3092\u51fa\u3057\u3066\u5207\u308a\u51fa\u3057\u305f\u3002<\/p>\n<p>\u300c\u3042\u306e\u30fc\u3001\u4f0a\u5d0e\u3055\u3093\uff65\uff65\uff65\u3064\u304b\u306c\u3053\u3068\u3092\u4f3a\u3044\u307e\u3059\u304c\uff65\uff65\uff65\u300d<\/p>\n<p>\u300c\u4f55\u3060\u3044\uff1f\u300d<\/p>\n<p>\u300c\u5148\u6708\u3001IFRS\u3092\u6559\u3048\u3066\u304f\u3060\u3055\u308b\u3063\u3066\u8a71\u3092\u3057\u305f\u3068\u601d\u3046\u3093\u3067\u3059\u3051\u3069\u3002\u300d<\/p>\n<p>\u300c\u3042\u3042\u3001\u305d\u3046\u8a00\u3048\u3070\u305d\u3046\u3060\u3063\u305f\u306d\u3002\u300d<br \/>\n\u4f0a\u5d0e\u306f\u3001\u984e\u306b\u6307\u3092\u7f6e\u3044\u3066\u601d\u3044\u51fa\u3059\u4ed5\u8349\u3092\u3057\u305f\u3002<\/p>\n<p>\u300c\u305d\u308c\u3067\u3001\u3067\u304d\u308c\u3070IFRS\u306e\u53ce\u76ca\u8a8d\u8b58\u306e\u57fa\u6e96\u306b\u3064\u3044\u3066\u6559\u3048\u3066\u307b\u3057\u3044\u3093\u3067\u3059\u3002\u300d<br \/>\n\u85e4\u539f\u304cIFRS\u3092\u6559\u3048\u3066\u304f\u308c\u3066\u3044\u305f\u6642\u306f\u85e4\u539f\u304c\u52c9\u5f37\u3059\u308b\u6a5f\u4f1a\u3092\u7387\u5148\u3057\u3066\u4f5c\u3063\u3066\u304f\u308c\u3066\u3044\u305f\u305f\u3081\u3001\u685c\u4e95\u306f\u305d\u308c\u306b\u5f93\u3048\u3070\u3088\u304b\u3063\u305f\u306e\u3060\u304c\u3001\u4f0a\u5d0e\u306f\u81ea\u5206\u304b\u3089\u306f\u6c7a\u3057\u3066IFRS\u306e\u3053\u3068\u3092\u53e3\u306b\u3057\u306a\u3044\u3053\u3068\u306b\u685c\u4e95\u306f\u6c17\u3065\u3044\u3066\u3044\u305f\u3002<\/p>\n<p>\u300c\u305d\u308c\u306f\u3044\u3044\u3051\u3069\u3002\u3069\u3046\u3057\u3066\u77e5\u308a\u305f\u3044\u3068\u601d\u3063\u305f\u306e\uff1f\u300d<br \/>\n\u4f0a\u5d0e\u306f\u3001\u673a\u306b\u7247\u8098\u3092\u3064\u3044\u3066\u685c\u4e95\u306e\u65b9\u3092\u898b\u305f\u3002\u685c\u4e95\u306f\u3001\u3061\u3087\u3063\u3068\u7dca\u5f35\u3057\u306a\u304c\u3089\u3082\u8aac\u660e\u3057\u305f\u3002<\/p>\n<p>\u300c\u65e5\u672c\u57fa\u6e96\u3067\u3082\u53ce\u76ca\u8a8d\u8b58\u306e\u4f1a\u8a08\u57fa\u6e96\u304c\u8a71\u984c\u306b\u306a\u3063\u3066\u3044\u308b\u3057\u3001\u4eca\u3001\u76e3\u67fb\u5bfe\u5fdc\u3067\u58f2\u4e0a\u3084\u4ed5\u5165\u308c\u306e\u8cc7\u6599\u3092\u7528\u610f\u3057\u3066\u3044\u305f\u3093\u3067\u3059\u3051\u3069\u3001IFRS\u304c\u5c0e\u5165\u3055\u308c\u305f\u3089\u3069\u3046\u5909\u308f\u3063\u3066\u3044\u304f\u306e\u304b\u306a\u3001\u3063\u3066\u7591\u554f\u306b\u601d\u3063\u3066\uff65\uff65\uff65\u300d<\/p>\n<p>\u300c\u306a\u308b\u307b\u3069\u3002\u78ba\u304b\u306b\u65e5\u672c\u3067\u3082IFRS\u7b2c15\u53f7\u3092\u8e0f\u307e\u3048\u305f\u53ce\u76ca\u8a8d\u8b58\u306b\u95a2\u3059\u308b\u5305\u62ec\u7684\u306a\u4f1a\u8a08\u57fa\u6e96\u306e\u958b\u767a\u304c\u691c\u8a0e\u3055\u308c\u3066\u3044\u308b\u304b\u3089\u3001IFRS\u7b2c15\u53f7\u3092\u52c9\u5f37\u3059\u308b\u3053\u3068\u306f\u305d\u306e\u7406\u89e3\u306b\u5f79\u7acb\u3064\u306d\u3002\u305d\u308c\u306b\u3001\u524d\u56de\u3082\u53ce\u76ca\u8a8d\u8b58\u306b\u3064\u3044\u3066\u306f\u85e4\u539f\u541b\u304b\u3089\u6559\u3048\u3066\u3082\u3089\u3063\u3066\u306a\u3044\u3063\u3066\u8a00\u3063\u3066\u3044\u305f\u3082\u3093\u306d\u3002\u300d<\/p>\n<p>\u300c\u306f\u3044\u3001\u304a\u9858\u3044\u3057\u3066\u3082\u3044\u3044\u3067\u3059\u304b\uff1f\u300d<\/p>\n<p>\u300c\u3082\u3061\u308d\u3093\u3060\u3088\u3002\u3082\u3068\u3082\u3068\u50d5\u304c\u85e4\u539f\u541b\u306e\u4ee3\u308f\u308a\u306b\u6559\u3048\u308b\u3063\u3066\u8a00\u3063\u305f\u3093\u3060\u3057\u306d\u3002\u3061\u3087\u3046\u3069\u3053\u3053\u306b\u306f\u30db\u30ef\u30a4\u30c8\u30dc\u30fc\u30c9\u3082\u3042\u308b\u3057\u3001\u8b1b\u7fa9\u3059\u308b\u306b\u306f\u30d4\u30c3\u30bf\u30ea\u3060\u306d\u3002\u300d<br \/>\n\u4f0a\u5d0e\u306f\u3044\u305f\u305a\u3089\u3063\u307d\u304f\u7b11\u3046\u3068\u3001\uff12\u4eba\u306f\u30db\u30ef\u30a4\u30c8\u30dc\u30fc\u30c9\u306e\u8fd1\u304f\u306b\u5e2d\u3092\u79fb\u52d5\u3057\u305f\u3002<br \/>\n<span id=\"no1\"><br \/>\n<!--more--><br \/>\n<!--nextpage--><\/span><\/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\u53ce\u76ca\u8a8d\u8b58\uff08IFRS\u7b2c15\u53f7\uff09\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<h4 style=\"border-bottom: solid 2px #cd5c5c; border-left: solid 10px #696969; padding-left: 15px; line-height: 150%;\"><strong> 2014\u5e74\u306b\u516c\u8868\u3055\u308c\u305fIFRS\u7b2c15\u53f7\u300c\u9867\u5ba2\u3068\u306e\u5951\u7d04\u304b\u3089\u751f\u3058\u308b\u53ce\u76ca\u300d<\/strong><\/h4>\n<p>\u300c\u3055\u3066\u3001\u4eca\u65e5\u306e\u30c6\u30fc\u30de\u306f\u53ce\u76ca\u3001\u3064\u307e\u308aIFRS\u7b2c15\u53f7\u300e\u9867\u5ba2\u3068\u306e\u5951\u7d04\u304b\u3089\u751f\u3058\u308b\u53ce\u76ca\uff08revenue\uff09\u300f\u3068\u3044\u3046\u57fa\u6e96\u3060\u306d\u3002\u3053\u306e\u57fa\u6e96\u306f2014\u5e74\u306b\u516c\u8868\u3055\u308c\u305f\u3093\u3060\u3051\u3069\u3001\u3053\u308c\u306b\u3088\u308a\u73fe\u5728\u9069\u7528\u3055\u308c\u3066\u3044\u308b\u53ce\u76ca\u306b\u95a2\u3059\u308b\u57fa\u6e96\u3001\u4f8b\u3048\u3070IAS\u7b2c11\u53f7\u3084IAS\u7b2c18\u53f7\u3001\u3044\u304f\u3064\u304b\u306eIFRIC\u304c\u5ec3\u6b62\u3055\u308c\u3001\u53ce\u76ca\u306b\u95a2\u3059\u308b\u57fa\u6e96\u304c\u4e00\u672c\u5316\u3055\u308c\u308b\u3053\u3068\u306b\u306a\u308b\u3093\u3060\u3002\u300d<\/p>\n<p>\u300c\u3078\u3047\u3002IFRS\u7b2c15\u53f7\u3063\u3066\u6570\u5e74\u524d\u304b\u3089\u8033\u306b\u3057\u3066\u3044\u307e\u3057\u305f\u3051\u3069\u3001\u307e\u3060\u5f37\u5236\u9069\u7528\u306f\u3055\u308c\u3066\u3044\u306a\u3044\u3093\u3067\u3059\u306d\u3002\u300d<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"border-bottom: solid 2px #cd5c5c; border-left: solid 10px #696969; padding-left: 15px; line-height: 150%;\"><strong> 2018\u5e74\uff11\u6708\uff11\u65e5\u4ee5\u964d\u958b\u59cb\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u304b\u3089\u5f37\u5236\u9069\u7528<\/strong><\/h4>\n<p>\u300c\u305d\u3046\u306a\u3093\u3060\u3002\u5c11\u3057\u5ef6\u671f\u3055\u308c\u305f\u3053\u3068\u3082\u3042\u3063\u3066\u30012018\u5e74\uff11\u6708\uff11\u65e5\u4ee5\u5f8c\u958b\u59cb\u3055\u308c\u308b\u4e8b\u696d\u5e74\u5ea6\u304b\u3089\u9069\u7528\u3055\u308c\u308b\u3053\u3068\u306b\u306a\u308b\u3093\u3060\u3002\u3082\u3061\u308d\u3093\u65e9\u671f\u9069\u7528\u3082\u8a8d\u3081\u3089\u308c\u308b\u3088\u3002\u300d<\/p>\n<p>\u300c\u306a\u308b\u307b\u3069\u3002\u3068\u3059\u308b\u3068\u3001\u30a6\u30c1\u306e\u4f1a\u793e\u3067\u306f\u3053\u308c\u304b\u3089IFRS\u3092\u5c0e\u5165\u3057\u3066\u3044\u304f\u308f\u3051\u3067\u3059\u304b\u3089\u3001\u73fe\u884c\u306e\u57fa\u6e96\u3067\u306f\u306a\u304fIFRS\u7b2c15\u53f7\u3092\u52c9\u5f37\u3059\u308c\u3070\u3044\u3044\u3093\u3067\u3059\u306d\u3002\u300d<\/p>\n<p>\u300c\u3046\u3093\u3001\u305d\u3046\u3044\u3046\u3053\u3068\u3060\u306d\u3002\u300d<br \/>\n\u4f0a\u5d0e\u306f\u306b\u3063\u3053\u308a\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>\u4eca\u56de\u306e\u5b66\u7fd2\u9805\u76ee\u306f\u4e3b\u306b\uff14\u3064<\/strong><\/h4>\n<p style=\"margin-bottom: 3px;\"><strong>\u3010\u4eca\u56de\u306e\u5b66\u7fd2\u9805\u76ee\u3011<\/strong><\/p>\n<div style=\"padding: 10px; border: 3px solid #AAD5D5; background-color: #f5fffa; border-radius: 5px;\">\n<ul>\n<li>IFRS\u7b2c15\u53f7\u306e\u30dd\u30a4\u30f3\u30c8<\/li>\n<li>\u53ce\u76ca\u8a8d\u8b58\u306e\uff15\u30b9\u30c6\u30c3\u30d7<\/li>\n<li>\u5951\u7d04\u8cc7\u7523\u3068\u5951\u7d04\u8ca0\u50b5<\/li>\n<li>\u958b\u793a<\/li>\n<\/ul>\n<p style=\"margin-top: -24px;\">\n<\/div>\n<p>&nbsp;<\/p>\n<p>\u300c\u4eca\u56de\u306e\u5b66\u7fd2\u9805\u76ee\u306f\u5927\u304d\u304f\u5206\u3051\u3066\u3001\u300eIFRS\u7b2c15\u53f7\u306e\u30dd\u30a4\u30f3\u30c8\u300f\u3001\u300e\u53ce\u76ca\u8a8d\u8b58\u306e\uff15\u30b9\u30c6\u30c3\u30d7\u300f\u3001\u300e\u5951\u7d04\u8cc7\u7523\u3068\u5951\u7d04\u8ca0\u50b5\u300f\u3001\u305d\u3057\u3066\u300e\u958b\u793a\u300f\u306e\uff14\u3064\u3060\u3088\u3002\u300d<br \/>\n\u4f0a\u5d0e\u306f\u6307\u3092\uff14\u672c\u7acb\u3066\u306a\u304c\u3089\u3001\u3055\u3089\u306b\u4ed8\u3051\u52a0\u3048\u305f\u3002<\/p>\n<p>\u300c\u4eca\u56de\u3082\u57fa\u672c\u7684\u306a\u5185\u5bb9\u306b\u9650\u5b9a\u3057\u3066\u3001\u7d30\u304b\u3044\u8ad6\u70b9\u306b\u3064\u3044\u3066\u306f\u307e\u305f\u5225\u306e\u6a5f\u4f1a\u3092\u4f5c\u308d\u3046\u306d\u3002\u300d<\/p>\n<p>\u300c\u306f\u3044\u3002\u5206\u304b\u308a\u307e\u3057\u305f\u3002\u300d<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"border-bottom: solid 2px #cd5c5c; border-left: solid 10px #696969; padding-left: 15px; line-height: 150%;\"><strong> IFRS\u7b2c15\u53f7\u306e\u7279\u5fb4<\/strong><\/h4>\n<div style=\"padding: 10px; border: 3px solid #AAD5D5; background-color: #f5fffa; border-radius: 5px;\">\n<ul>\n<li><span class=\"highlight\" style=\"background-color:#FFFF00;\">IFRS\u7b2c15\u53f7\u306e\u30dd\u30a4\u30f3\u30c8<\/span><\/li>\n<li>\u53ce\u76ca\u8a8d\u8b58\u306e\uff15\u30b9\u30c6\u30c3\u30d7<\/li>\n<li>\u5951\u7d04\u8cc7\u7523\u3068\u5951\u7d04\u8ca0\u50b5<\/li>\n<li>\u958b\u793a<\/li>\n<\/ul>\n<p style=\"margin-top: -24px;\">\n<\/div>\n<p>&nbsp;<\/p>\n<p>\u300c\u3067\u306f\u3001\u3055\u3063\u305d\u304f\u300eIFRS\u7b2c15\u53f7\u306e\u30dd\u30a4\u30f3\u30c8\u300f\u306b\u3064\u3044\u3066\u3060\u306d\u3002\u300d<\/p>\n<p>\u300c\u306f\u3044\u3002\u300d<br \/>\n\u4e45\u3057\u3076\u308a\u306e\u6388\u696d\u30b9\u30bf\u30a4\u30eb\u3067\u3001\u685c\u4e95\u306f\u5c11\u3057\u7dca\u5f35\u6c17\u5473\u306b\u8fd4\u4e8b\u3092\u3057\u305f\u3002<\/p>\n<p>\u300c\u3053\u3053\u3067\u306f\u3001IFRS\u7b2c15\u53f7\u304c\u3069\u3093\u306a\u57fa\u6e96\u306a\u306e\u304b\u3001\u4e3b\u306a\u7279\u5fb4\u3092\u8aac\u660e\u3059\u308b\u306d\u3002\u300d<br \/>\n\u305d\u3046\u8a00\u3046\u3068\u3001\u4f0a\u5d0e\u306f\u30db\u30ef\u30a4\u30c8\u30dc\u30fc\u30c9\u306b\u5411\u304b\u3063\u305f\u3002<\/p>\n<div style=\"padding: 10px; border: 3px solid #AAD5B6; background-color: #f0fff0;\">\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:3px;border-color:#556B2F;\"><\/div>\n<h4 style=\"text-align: center;\"><span style=\"color: #556b2f;\"><strong>IFRS\u7b2c15\u53f7\u306e\u30dd\u30a4\u30f3\u30c8<\/strong><\/span><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:3px;border-color:#556B2F;\"><\/div>\n<ul>\n<li>\n<h4><strong><span style=\"border-style: solid; border-width: 2px; padding: 2px 2px 2px 2px; border-color: #556B2F;\">\u30dd\u30a4\u30f3\u30c8\u2460<\/span>\u3000\u53ce\u76ca\u306b\u95a2\u3059\u308b\u5305\u62ec\u7684\u306a\u67a0\u7d44\u307f\u3092\u63d0\u4f9b<\/strong><\/h4>\n<\/li>\n<li>\n<h4><strong><span style=\"border-style: solid; border-width: 2px; padding: 2px 2px 2px 2px; border-color: #556B2F;\">\u30dd\u30a4\u30f3\u30c8\u2461<\/span>\u3000\uff15\u3064\u306e\u30b9\u30c6\u30c3\u30d7\u306b\u3088\u308a\u4e2d\u5fc3\u3068\u306a\u308b\u539f\u5247\u306b\u5f93\u3063\u3066\u53ce\u76ca\u8a8d\u8b58<\/strong><\/h4>\n<\/li>\n<\/ul>\n<p style=\"margin-top: -24px;\">\n<\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong><span style=\"border-style: solid; border-width: 2px; padding: 2px 2px 2px 2px; border-color: #556B2F;\">\u30dd\u30a4\u30f3\u30c8\u2460<\/span>\u3000IFRS\u7b2c15\u53f7\u306f\u53ce\u76ca\u8a8d\u8b58\u306b\u95a2\u3059\u308b\u5305\u62ec\u7684\u306a\u67a0\u7d44\u307f\u3092\u63d0\u4f9b<\/strong><\/h4>\n<p>\u4f0a\u5d0e\u306f\u685c\u4e95\u306e\u65b9\u306b\u5411\u304d\u76f4\u3063\u3066\u8a00\u3063\u305f\u3002<br \/>\n\u300cIFRS\u7b2c15\u53f7\u300e\u9867\u5ba2\u3068\u306e\u5951\u7d04\u304b\u3089\u751f\u3058\u308b\u53ce\u76ca\u300f\u304c\u9069\u7528\u3055\u308c\u308b\u3053\u3068\u3067\u3001\u5ec3\u6b62\u3055\u308c\u308b\u57fa\u6e96\u306f\u3053\u308c\u3060\u3051\u3042\u308b\u3093\u3060\u3002\u300d<br \/>\n\u305d\u3046\u8a00\u3046\u3068\u3001\u4f0a\u5d0e\u306f\u30db\u30ef\u30a4\u30c8\u30dc\u30fc\u30c9\u306b\u3055\u3089\u306b\uff16\u3064\u306e\u9805\u76ee\u3092\u66f8\u304d\u52a0\u3048\u305f\u3002<\/p>\n<div class=\"box_info box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#F0F8FF;color:#000000;border-color:#4169E1;\">\n\t\t<p style=\"margin-bottom: 3px;\"><strong><span style=\"color: #4169e1;\">\u3010IFRS\u7b2c15\u53f7\u9069\u7528\u306b\u3088\u308a\u5ec3\u6b62\u3055\u308c\u308b\u57fa\u6e96\u7b49\u3011<\/span><\/strong><\/p>\n<ul>\n<li>IAS\u7b2c11\u53f7\u300c\u5de5\u4e8b\u5951\u7d04\u300d<\/li>\n<li>IAS\u7b2c18\u53f7\u300c\u53ce\u76ca\u300d<\/li>\n<li>IFRIC\u7b2c13\u53f7\u300c\u30ab\u30b9\u30bf\u30de\u30fc\u30fb\u30ed\u30a4\u30e4\u30eb\u30c6\u30a3\u30fb\u30d7\u30ed\u30b0\u30e9\u30e0\u300d<\/li>\n<li>IFRIC\u7b2c15\u53f7\u300c\u4e0d\u52d5\u7523\u306e\u5efa\u8a2d\u306b\u95a2\u3059\u308b\u5951\u7d04\u300d<\/li>\n<li>IFRIC\u7b2c18\u53f7\u300c\u9867\u5ba2\u304b\u3089\u306e\u8cc7\u7523\u306e\u79fb\u8ee2\u300d<\/li>\n<li>SIC\u7b2c31\u53f7\u300c\u53ce\u76ca\u2015\u5ba3\u4f1d\u30b5\u30fc\u30d3\u30b9\u3092\u4f34\u3046\u30d0\u30fc\u30bf\u30fc\u53d6\u5f15\u300d<\/li>\n<\/ul>\n<\/div>\n<p>\u300c\u3048\u3001IFRS\u7b2c15\u53f7\u306b\u3088\u3063\u3066\u7f6e\u304d\u63db\u3048\u3089\u308c\u308b\u57fa\u6e96\u7b49\u3063\u3066\u3001\u3053\u3093\u306a\u306b\u3044\u3063\u3071\u3044\u3042\u308b\u3093\u3067\u3059\u304b\u3002\u300d<br \/>\n\u685c\u4e95\u306f\u3001\u4e88\u60f3\u3092\u8d85\u3048\u308b\u57fa\u6e96\u306e\u6570\u306b\u9a5a\u3044\u305f\u3002<\/p>\n<p>\u300c\u305d\u3046\u306a\u3093\u3060\u3002\u3067\u3082\u3001\u4eca\u307e\u3067\u306eIFRS\u3067\u306f\u3001\u8907\u96d1\u306a\u53d6\u5f15\u3078\u306e\u9069\u7528\u304c\u56f0\u96e3\u3067\u3042\u3063\u305f\u308a\u3001\u91cd\u8981\u306a\u30c6\u30fc\u30de\u306b\u3064\u3044\u3066\u306e\u307f\u306e\u9650\u5b9a\u7684\u306a\u30ac\u30a4\u30c0\u30f3\u30b9\u3057\u304b\u306a\u304b\u3063\u305f\u308a\u3057\u305f\u3093\u3060\u3002\u300d<\/p>\n<p>\u300c\u3078\u3047\u3002\u300d<\/p>\n<p>\u300c\u305d\u3053\u3067\u3001IASB\u306fFASB\u3068\u5171\u540c\u3067\u53ce\u76ca\u8a8d\u8b58\u306b\u95a2\u3059\u308b\u5305\u62ec\u7684\u306a\u67a0\u7d44\u307f\u3092\u958b\u767a\u3059\u308b\u3053\u3068\u3067\u3001\u4eca\u5f8c\u306f\u3042\u3089\u3086\u308b\u696d\u7a2e\u306e\u9867\u5ba2\u3068\u306e\u5951\u7d04\u306b\u57fa\u3065\u304f\u53ce\u76ca\u3092\u3001\u305d\u306e\u5305\u62ec\u7684\u306a\u67a0\u7d44\u307f\u306b\u5f93\u3063\u3066\u8a8d\u8b58\u3059\u308b\u3053\u3068\u306b\u3057\u305f\u3093\u3060\u3088\u3002\u300d<\/p>\n<p>\u300c\u305d\u306e\u53ce\u76ca\u8a8d\u8b58\u306b\u95a2\u3059\u308b\u5305\u62ec\u7684\u306a\u67a0\u7d44\u307f\u304c\u8a2d\u5b9a\u3055\u308c\u3066\u3044\u308b\u306e\u304c\u3001IFRS\u7b2c15\u53f7\u306a\u3093\u3067\u3059\u306d\u3002\u300d<br \/>\n\u685c\u4e95\u306f\u7d0d\u5f97\u3057\u3066\u9837\u3044\u305f\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong><span style=\"border-style: solid; border-width: 2px; padding: 2px 2px 2px 2px; border-color: #556B2F;\">\u30dd\u30a4\u30f3\u30c8\u2461<\/span>\u3000\uff15\u3064\u306e\u30b9\u30c6\u30c3\u30d7\u306b\u3088\u308a\u4e2d\u5fc3\u3068\u306a\u308b\u539f\u5247\u306b\u5f93\u3063\u3066\u53ce\u76ca\u8a8d\u8b58<\/strong><\/h4>\n<p>\u300c\u3067\u306f\u3001\u305d\u306e\u5305\u62ec\u7684\u306a\u67a0\u7d44\u307f\u306f\u3069\u3093\u306a\u3082\u306e\u306a\u306e\u304b\u3001\u3068\u3044\u3046\u306e\u304c<span style=\"border-style: solid; border-width: 2px; padding: 1px 1px 1px 1px; border-color: #556B2F;\"><strong>\u30dd\u30a4\u30f3\u30c8\u2461<\/strong><\/span>\u3060\u3088\u3002\u300d<\/p>\n<p>\u300c\u3048\u30fc\u3068\u3001\uff15\u3064\u306e\u30b9\u30c6\u30c3\u30d7\u306b\u3088\u308a\u4e2d\u5fc3\u3068\u306a\u308b\u539f\u5247\u306b\u5f93\u3063\u3066\u53ce\u76ca\u8a8d\u8b58\u3059\u308b\u3001\u3068\u3044\u3046\u3082\u306e\u3067\u3059\u306d\u3002\u300d<\/p>\n<p>\u300c\u305d\u3046\u3002\u307e\u305a\u3001IFRS\u7b2c15\u53f7\u3067\u306f\u3001\u300e\u4e2d\u5fc3\u3068\u306a\u308b\u539f\u5247\u300f\u304c\u5b9a\u3081\u3089\u308c\u3066\u3044\u308b\u3093\u3060\u3002\u300d<\/p>\n<p>\u300c\u3078\u3047\u3002\u305d\u308c\u306f\u3001\u3069\u3093\u306a\u539f\u5247\u306a\u3093\u3067\u3059\u304b\uff1f\u300d<\/p>\n<p>\u300c\u8ca1\u53c8\u306f\u30b5\u30fc\u30d3\u30b9\u306e\u79fb\u8ee2\u3092\u305d\u306e\u5bfe\u4fa1\u3092\u53cd\u6620\u3059\u308b\u91d1\u984d\u3067\u63cf\u5199\u3059\u308b\u3088\u3046\u306b\u53ce\u76ca\u8a8d\u8b58\u3092\u884c\u3046\u3001\u3068\u3044\u3046\u3082\u306e\u3060\u3088\u3002\u57fa\u6e96\u306e\u8a00\u8449\u3060\u3068\u4e0b\u306e\u3088\u3046\u306b\u8a18\u3055\u308c\u3066\u3044\u308b\u306d\u3002\u300d<\/p>\n<div style=\"padding: 10px; border: 3px solid #BFAAD5; background-color: #f8f8ff;\">\n<p style=\"margin-bottom: 3px;\"><span style=\"color: #4b0082;\"><strong>\u3010IFRS\u7b2c15\u53f7\u306e\u4e2d\u5fc3\u3068\u306a\u308b\u539f\u5247\u3011<\/strong><\/span><\/p>\n<ul>\n<li>\u4f01\u696d\u304c\u53ce\u76ca\u306e\u8a8d\u8b58\u3092\u3001\u7d04\u675f\u3057\u305f\u8ca1\u53c8\u306f\u30b5\u30fc\u30d3\u30b9\u306e\u9867\u5ba2\u3078\u306e\u79fb\u8ee2\u3092\u5f53\u8a72\u8ca1\u53c8\u306f\u30b5\u30fc\u30d3\u30b9\u3068\u306e\u4ea4\u63db\u3067\u6a29\u5229\u3092\u5f97\u308b\u3068\u898b\u8fbc\u3093\u3067\u3044\u308b\u5bfe\u4fa1\u3092\u53cd\u6620\u3059\u308b\u91d1\u984d\u3067\u63cf\u5199\u3059\u308b\u3088\u3046\u306b\u884c\u308f\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3002<\/li>\n<\/ul>\n<p style=\"margin-top: -24px;\">\n<\/div>\n<p>&nbsp;<\/p>\n<p>\u300c\u3075\u3045\u3093\u3002\u300d\u3068\u685c\u4e95\u306f\u773a\u3081\u3066\u7b54\u3048\u305f\u3002<\/p>\n<p>\u300c\u3053\u306e\u4e2d\u5fc3\u3068\u306a\u308b\u539f\u5247\u306b\u5f93\u3063\u3066\u53ce\u76ca\u8a8d\u8b58\u3059\u308b\u305f\u3081\u306b\u3001\u5177\u4f53\u7684\u306b\u306f\uff15\u3064\u306e\u30b9\u30c6\u30c3\u30d7\u3092\u9069\u7528\u3059\u308b\u3053\u3068\u306b\u306a\u308b\u3093\u3060\u3088\u3002\u300d<\/p>\n<p>\u300c\u306a\u308b\u307b\u3069\u3002\u305d\u308c\u304c\u3001\u5b66\u7fd2\u9805\u76ee\u306e\uff12\u3064\u76ee\u306b\u3042\u308b\u3001\u300e\u53ce\u76ca\u8a8d\u8b58\u306e\uff15\u30b9\u30c6\u30c3\u30d7\u300f\u3068\u3044\u3046\u308f\u3051\u3067\u3059\u306d\u3002\u300d<br \/>\n\u4f0a\u5d0e\u306f\u306b\u3063\u3053\u308a\u3068\u9837\u3044\u305f\u3002<\/p>\n<p><!--nextpage--><\/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>\u53ce\u76ca\u8a8d\u8b58\u306e\uff15\u30b9\u30c6\u30c3\u30d7<\/strong><\/h4>\n<div style=\"padding: 10px; border: 3px solid #AAD5D5; background-color: #f5fffa; border-radius: 5px;\">\n<ul>\n<li>IFRS\u7b2c15\u53f7\u306e\u30dd\u30a4\u30f3\u30c8<\/li>\n<li><span class=\"highlight\" style=\"background-color:#FFFF00;\">\u53ce\u76ca\u8a8d\u8b58\u306e\uff15\u30b9\u30c6\u30c3\u30d7<\/span><\/li>\n<li>\u5951\u7d04\u8cc7\u7523\u3068\u5951\u7d04\u8ca0\u50b5<\/li>\n<li>\u958b\u793a<\/li>\n<\/ul>\n<p style=\"margin-top: -24px;\">\n<\/div>\n<p>&nbsp;<\/p>\n<p>\u300c\u3067\u306f\u3001\u7d9a\u3044\u3066\uff15\u3064\u306e\u30b9\u30c6\u30c3\u30d7\u306b\u3064\u3044\u3066\u898b\u3066\u3044\u3053\u3046\u306d\u3002\u300d<\/p>\n<p>\u300c\u306f\u3044\u3002\u300d<\/p>\n<p style=\"margin-bottom: 3px;\"><strong>\u3010\u53ce\u76ca\u8a8d\u8b58\u306e\uff15\u30b9\u30c6\u30c3\u30d7\u3011<\/strong><\/p>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2017\/01\/story_ifrs13-1.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-115815 aligncenter\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2017\/01\/story_ifrs13-1.png\" alt=\"\" width=\"550\" height=\"360\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2017\/01\/story_ifrs13-1.png 916w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2017\/01\/story_ifrs13-1-300x196.png 300w\" sizes=\"(max-width: 550px) 100vw, 550px\" \/><\/a><\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong><span style=\"color: #b22222;\">\u25c6<\/span>\u5404\u30b9\u30c6\u30c3\u30d7\u306e\u6982\u8981<\/strong><\/h4>\n<p>\u300c\uff15\u3064\u306e\u30b9\u30c6\u30c3\u30d7\u3092\u5927\u304d\u304f\u5206\u3051\u308b\u3068\u3001\u30b9\u30c6\u30c3\u30d7\uff11\u300e\u5951\u7d04\u306e\u8b58\u5225\u300f\u3068\u30b9\u30c6\u30c3\u30d7\uff12\u300e\u5c65\u884c\u7fa9\u52d9\u306e\u8b58\u5225\u300f\u3067\u3001\u4f1a\u8a08\u5358\u4f4d\u3092\u6c7a\u5b9a\u3059\u308b\u3093\u3060\u3002\u300d<\/p>\n<p>\u300c\u307e\u305a\u59cb\u3081\u306e\uff12\u3064\u306e\u30b9\u30c6\u30c3\u30d7\u3067\u3001\u4f1a\u8a08\u5358\u4f4d\u3092\u6c7a\u3081\u308b\u3093\u3067\u3059\u306d\u3002\u300d<\/p>\n<p>\u300c\u305d\u3046\u3060\u3088\u3002\u305d\u3057\u3066\u3001\u30b9\u30c6\u30c3\u30d7\uff13\u300e\u53d6\u5f15\u4fa1\u683c\u306e\u6c7a\u5b9a\u300f\u3068\u30b9\u30c6\u30c3\u30d7\uff14\u300e\u53d6\u5f15\u4fa1\u683c\u306e\u5c65\u884c\u7fa9\u52d9\u3078\u306e\u914d\u5206\u300f\u304c\u3001\u6e2c\u5b9a\u306e\u90e8\u5206\u3060\u306d\u3002\u300d<\/p>\n<p>\u300c\u3078\u3047\u3002\u300e\u8a8d\u8b58\u300f\u306e\u524d\u306b\u300e\u6e2c\u5b9a\u300f\u306e\u8a71\u304c\u5148\u306a\u3093\u3067\u3059\u306d\u3002\u305d\u3057\u3066\u3001\u6700\u5f8c\u306e\u30b9\u30c6\u30c3\u30d7\uff15\u300e\u5c65\u884c\u7fa9\u52d9\u306e\u5145\u8db3\u306b\u3088\u308b\u53ce\u76ca\u306e\u8a8d\u8b58\u300f\u3067\u53ce\u76ca\u304c\u8a8d\u8b58\u3055\u308c\u308b\u3053\u3068\u306b\u306a\u308b\u3093\u3067\u3059\u306d\u3002\u300d<\/p>\n<p>\u300c\u305d\u3046\u3044\u3046\u3053\u3068\u3002\u4eca\u56de\u306f\u7c21\u5358\u306a\u8a2d\u4f8b\u3092\u4f7f\u3044\u306a\u304c\u3089\u3001\u3053\u306e\uff15\u3064\u306e\u30b9\u30c6\u30c3\u30d7\u3092\u78ba\u8a8d\u3057\u3088\u3046\u304b\u3002\u300d<\/p>\n<p>\u300c\u306f\u3044\u3001\u5206\u304b\u308a\u307e\u3057\u305f\u3002\u300d<\/p>\n<div class=\"box_info box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 10px; border-radius: 10px;background-color:#FFFAFA;color:#000000;border-color:#cd5c5c;\">\n\t\t<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:2px;border-color:#cd5c5c;\"><\/div>\n<h4 style=\"text-align: center;\"><strong><span style=\"color: #cd5c5c;\">\uff3b\u8a2d\u3000\u4f8b\uff3d<\/span><\/strong><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:2px;border-color:#cd5c5c;\"><\/div>\n<ul>\n<li>\u5f53\u793e\u306f\u6a5f\u68b0\u306e\u8ca9\u58f2\u53ca\u3073\u636e\u4ed8\u3068\u5f53\u8a72\u6a5f\u68b0\u306b\u95a2\u3059\u308b\u30e1\u30f3\u30c6\u30ca\u30f3\u30b9\u30fb\u30b5\u30fc\u30d3\u30b9\uff08\uff15\u5e74\uff09\u3092\u542b\u3093\u3060\u5951\u7d04\u3092\u7d50\u3093\u3060\u3002<\/li>\n<li>\u5f53\u8a72\u5951\u7d04\u306f\u3001IFRS\u7b2c15\u53f7\u306e\u5951\u7d04\u306e\u8981\u4ef6\u3092\u5168\u3066\u6e80\u305f\u3059\u3002<\/li>\n<li>\u6a5f\u68b0\u306f\u7279\u5225\u306a\u4ed5\u69d8\u3067\u306f\u306a\u304f\u3001\u4ed6\u306e\u9867\u5ba2\u306b\u8ee2\u58f2\u53ef\u80fd\u3067\u3042\u308b\u3002<\/li>\n<li>\u6a5f\u68b0\u306f\u5f53\u793e\u72ec\u81ea\u306e\u6280\u8853\u3092\u4f7f\u7528\u3057\u3066\u304a\u308a\u3001\u636e\u4ed8\u30b5\u30fc\u30d3\u30b9\u306e\u307f\u3092\u4ed6\u793e\u304b\u3089\u8abf\u9054\u3059\u308b\u3053\u3068\u306f\u3067\u304d\u306a\u3044\u3002<\/li>\n<li>\u30e1\u30f3\u30c6\u30ca\u30f3\u30b9\u30fb\u30b5\u30fc\u30d3\u30b9\u306f\u4ed6\u793e\u304b\u3089\u5bb9\u6613\u306b\u8abf\u9054\u53ef\u80fd\u3067\u3042\u308b\u3002<\/li>\n<li>\u5951\u7d04\u4fa1\u683c\u306f1,750,000\u5186\u3067\u3042\u308b\u3002<\/li>\n<li>\u6a5f\u68b0\u306e\u8ca9\u58f2\u53ca\u3073\u636e\u4ed8\u3068\u30e1\u30f3\u30c6\u30ca\u30f3\u30b9\u30fb\u30b5\u30fc\u30d3\u30b9\u306e\u72ec\u7acb\u8ca9\u58f2\u4fa1\u683c\u306f\u3001\u305d\u308c\u305e\u308c1,500,000\u5186\u3068500,000\u5186\u3067\u3042\u308b\u3002<\/li>\n<li>\u9867\u5ba2\u306f\u6a5f\u68b0\u306e\u636e\u4ed8\u78ba\u8a8d\u3092\u3082\u3063\u3066\u3001\u652f\u6255\u7fa9\u52d9\u304c\u751f\u3058\u308b\u3002<\/li>\n<li>\u6a5f\u68b0\u306e\u636e\u4ed8\u78ba\u8a8d\u5f8c\u306e\u30e1\u30f3\u30c6\u30ca\u30f3\u30b9\u30fb\u30b5\u30fc\u30d3\u30b9\u306e\u89e3\u7d04\u306f\u3067\u304d\u306a\u3044\u3002<\/li>\n<\/ul>\n<\/div>\n<div class=\"box_info box clear\" style=\"font-size:18px; line-height:28px;-moz-border-radius: 20px; border-radius: 20px;background-color:#D7E4BD;color:#000000;border-color:#D7E4BD;\">\n\t\t<p style=\"text-align: center;\"><span class=\"highlight\" style=\"background-color:#FFFFFF;color:#000000;\"><strong>\u25bc\u3000\u30b9\u30c6\u30c3\u30d7\uff11\u3000\u25bc<\/strong><\/span><br \/>\n<span class=\"highlight\" style=\"background-color:#FFFFFF;color:#000000;\"><strong>\u5951\u7d04\u306e\u8b58\u5225<\/strong><\/span><\/p>\n<\/div>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2017\/01\/story_ifrs13-2.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-115834 aligncenter\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2017\/01\/story_ifrs13-2.png\" alt=\"\" width=\"455\" height=\"416\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2017\/01\/story_ifrs13-2.png 650w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2017\/01\/story_ifrs13-2-300x274.png 300w\" sizes=\"(max-width: 455px) 100vw, 455px\" \/><\/a><\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong><span style=\"color: #b22222;\">\u25c6<\/span>\u30b9\u30c6\u30c3\u30d7\uff11\u3067IFRS\u7b2c15\u53f7\u304c\u9069\u7528\u3055\u308c\u308b\u5951\u7d04\u304b\u3069\u3046\u304b\u3092\u5224\u65ad\u3059\u308b<\/strong><\/h4>\n<p>\u300c\u4f0a\u5d0e\u3055\u3093\u3001\u30b9\u30c6\u30c3\u30d7\uff11\u3067\u306f\u300e\u5951\u7d04\u306e\u8b58\u5225\u300f\u3092\u3059\u308b\u3093\u3067\u3059\u306d\u3002\u300d<\/p>\n<p>\u300c\u305d\u3046\u3002\u3053\u3053\u3067\u306f\u3001\u307e\u305aIFRS\u7b2c15\u53f7\u3092\u9069\u7528\u3059\u308b\u300e\u5951\u7d04\u300f\u306b\u8a72\u5f53\u3059\u308b\u304b\u3069\u3046\u304b\u3092\u5224\u65ad\u3059\u308b\u3093\u3060\u3088\u3002\u300e\u5951\u7d04\u300f\u306b\u8a72\u5f53\u3057\u306a\u3044\u5834\u5408\u306f\u3001IFRS\u7b2c15\u53f7\u306f\u9069\u7528\u3055\u308c\u306a\u3044\u3093\u3060\u3002\u300d<\/p>\n<p>\u300c\u3078\u3047\u3002\u3044\u308f\u3086\u308b\u5165\u53e3\u306e\u90e8\u5206\u306a\u3093\u3067\u3059\u306d\u3002\u300d<\/p>\n<p>\u300c\u305d\u3046\u3060\u306d\u3002\u307e\u305a\u3001\u300c\u5951\u7d04\u300d\u3063\u3066\u666e\u6bb5\u3088\u304f\u4f7f\u3046\u8a00\u8449\u3060\u3051\u3069\u3001\u305d\u306e\u5b9a\u7fa9\u304b\u3089\u78ba\u8a8d\u3057\u3066\u3044\u3053\u3046\u304b\u3002\u300d<\/p>\n<p>\u300c\u78ba\u304b\u306b\u3001\u5951\u7d04\u3068\u306f\u4f55\u304b\u8aac\u660e\u3057\u308d\u3068\u8a00\u308f\u308c\u3066\u3082\u3001\u6b63\u3057\u304f\u8aac\u660e\u3059\u308b\u306e\u306f\u96e3\u3057\u3044\u3067\u3059\u306d\u3002\u300d<br \/>\n\u4f0a\u5d0e\u306f\u9837\u3044\u305f\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong><span style=\"color: #b22222;\">\u25c6<\/span>\u5951\u7d04\u306e\u5b9a\u7fa9\u3068\uff15\u8981\u4ef6<\/strong><\/h4>\n<p>\u300c\u5951\u7d04\u3068\u306f\u3001\u5f37\u5236\u53ef\u80fd\u306a\u6a29\u5229\u53ca\u3073\u7fa9\u52d9\u3092\u751f\u3058\u3055\u305b\u308b\u8907\u6570\u306e\u5f53\u4e8b\u8005\u9593\u306e\u5408\u610f\u3068\u5b9a\u7fa9\u3055\u308c\u3066\u3044\u308b\u3093\u3060\u3002IFRS\u3067\u306f\u3001\u6b21\u306e\uff15\u3064\u306e\u8981\u4ef6\u304c\u5168\u3066\u6e80\u305f\u3059\u3082\u306e\u3092\u5951\u7d04\u3068\u8003\u3048\u308b\u3093\u3060\u3088\u3002\u300d<br \/>\n\u305d\u3046\u8a00\u3046\u3068\u3001\u4f0a\u5d0e\u306f\u30db\u30ef\u30a4\u30c8\u30dc\u30fc\u30c9\u306b\uff15\u3064\u306e\u8981\u4ef6\u3092\u66f8\u304d\u59cb\u3081\u305f\u3002<\/p>\n<div class=\"box_info box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FDF5E6;color:#000000;border-color:#BA55D3;\">\n\t\t<p style=\"margin-bottom: 3px;\"><strong><span style=\"color: #ba55d3;\">\u3010IFRS\u7b2c15\u53f7\u3000\u5951\u7d04\u306e\u8981\u4ef6\u3011<\/span><\/strong><\/p>\n<ul>\n<li>\u5951\u7d04\u306e\u5f53\u4e8b\u8005\u304c\u3001\u5951\u7d04\u3092\u627f\u8a8d\u3057\u3066\u304a\u308a\u3001\u305d\u308c\u305e\u308c\u306e\u7fa9\u52d9\u306e\u5c65\u884c\u3092\u78ba\u7d04\u3057\u3066\u3044\u308b\u3002<\/li>\n<li>\u4f01\u696d\u304c\u3001\u79fb\u8ee2\u3059\u3079\u304d\u8ca1\u53c8\u306f\u30b5\u30fc\u30d3\u30b9\u306b\u95a2\u3059\u308b\u5404\u5f53\u4e8b\u8005\u306e\u6a29\u5229\u3092\u8b58\u5225\u3067\u304d\u308b\u3002<\/li>\n<li>\u4f01\u696d\u304c\u3001\u79fb\u8ee2\u3059\u3079\u304d\u8ca1\u53c8\u306f\u30b5\u30fc\u30d3\u30b9\u306b\u95a2\u3059\u308b\u652f\u6255\u6761\u4ef6\u3092\u8b58\u5225\u3067\u304d\u308b\u3002<\/li>\n<li>\u5951\u7d04\u306b\u7d4c\u6e08\u7684\u5b9f\u8cea\u304c\u3042\u308b\u3002<\/li>\n<li>\u4f01\u696d\u304c\u3001\u9867\u5ba2\u306b\u79fb\u8ee2\u3059\u308b\u8ca1\u53c8\u306f\u30b5\u30fc\u30d3\u30b9\u3068\u4ea4\u63db\u306b\u6a29\u5229\u3092\u5f97\u308b\u3053\u3068\u3068\u306a\u308b\u5bfe\u4fa1\u3092\u56de\u53ce\u3059\u308b\u53ef\u80fd\u6027\u304c\u9ad8\u3044\u3002<\/li>\n<\/ul>\n<\/div>\n<p>\u300c\u3048\u30fc\u3068\u3001\u7fa9\u52d9\u306e\u5c65\u884c\u3092\u78ba\u7d04\u3057\u3066\u3044\u308b\u3001\u6a29\u5229\u3092\u8b58\u5225\u3067\u304d\u308b\u3001\u652f\u6255\u6761\u4ef6\u3092\u8b58\u5225\u3067\u304d\u308b\u3001\u7d4c\u6e08\u7684\u5b9f\u8cea\u304c\u3042\u308b\u3001\u56de\u53ce\u53ef\u80fd\u6027\u304c\u9ad8\u3044\u3001\u306e\uff15\u3064\u3067\u3059\u306d\u3002\u300d<br \/>\n\u685c\u4e95\u306f\u30db\u30ef\u30a4\u30c8\u30dc\u30fc\u30c9\u306e\u5185\u5bb9\u3092\u53e3\u306b\u51fa\u3057\u306a\u304c\u3089\u78ba\u8a8d\u3057\u305f\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong><span style=\"color: #b22222;\">\u25c6<\/span>\u56de\u53ce\u53ef\u80fd\u6027\u306f\u30b9\u30c6\u30c3\u30d7\uff11\u3067\u691c\u8a0e\u3059\u308b<\/strong><\/h4>\n<p>\u300c\u3042\u306e\u3001\uff15\u3064\u76ee\u306e\u8981\u4ef6\u3067\u3001\u300e\u5bfe\u4fa1\u306e\u56de\u53ce\u53ef\u80fd\u6027\u304c\u9ad8\u3044\u300f\u3068\u3042\u308a\u307e\u3059\u3051\u3069\u3001\u5951\u7d04\u306e\u8b58\u5225\u306e\u6642\u306b\u5224\u65ad\u3059\u308b\u3093\u3067\u3059\u304b\uff1f\u300d<\/p>\n<p>\u300c\u3088\u304f\u6c17\u304c\u3064\u3044\u305f\u306d\u3002\u56de\u53ce\u53ef\u80fd\u6027\u3068\u3044\u3046\u3068\u3001\u901a\u5e38\u3001\u8a8d\u8b58\u306e\u6642\u306b\u51fa\u3066\u304f\u308b\u8981\u4ef6\u3060\u3088\u306d\u3002\u685c\u4e95\u541b\u306e\u8a00\u3063\u305f\u901a\u308a\u3001\u53ce\u76ca\u8a8d\u8b58\u3067\u306f\u3001\u30b9\u30c6\u30c3\u30d7\uff11\u306e\u5165\u308a\u53e3\u6bb5\u968e\u3067\u56de\u53ce\u53ef\u80fd\u6027\u3092\u691c\u8a0e\u3059\u308b\u3093\u3060\u3088\u3002\u300d<\/p>\n<p>\u300c\u306a\u308b\u307b\u3069\u3002\u300d<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong><span style=\"color: #b22222;\">\u25c6<\/span>\u300c\u56de\u53ce\u53ef\u80fd\u6027\u304c\u9ad8\u3044\u300d\u3068\u306f50\uff05\u8d85\u3067\u767a\u751f\u3059\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u304b\u3067\u8003\u3048\u308b<\/strong><\/h4>\n<p>\u4f0a\u5d0e\u306f\u201c\u56de\u53ce\u53ef\u80fd\u6027\u304c\u9ad8\u3044\u201d\u3068\u3044\u3046\u90e8\u5206\u3092\u3007\u3067\u56f2\u307f\u3001\u201c50\uff05\u8d85\u201d\u3068\u66f8\u304d\u52a0\u3048\u305f\u3002<br \/>\n\u300c\u3061\u306a\u307f\u306b\u3001\u3053\u306e\u300e\u56de\u53ce\u53ef\u80fd\u6027\u304c\u9ad8\u3044\u300f\u3068\u306f\u3001\u767a\u751f\u3059\u308b\u53ef\u80fd\u6027\u304c\u9ad8\u3044\uff08more likely than not\uff09\u3068\u3044\u3046\u610f\u5473\u3067\u300150\uff05\u8d85\u3067\u767a\u751f\u3059\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u3053\u3068\u3092\u6307\u3059\u3093\u3060\u3088\u3002\u300d<\/p>\n<p>\u300c\u3078\u3047\u3002\u300d<br \/>\n\u3053\u3053\u3067\u3001\uff14\u3064\u306e\u8981\u4ef6\u3092\u773a\u3081\u3066\u3044\u305f\u685c\u4e95\u306f\u3075\u3068\u6c17\u304c\u3064\u3044\u305f\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong><span style=\"color: #b22222;\">\u25c6<\/span>\u5951\u7d04\u306b\u306f\u6587\u66f8\u3060\u3051\u3067\u306a\u304f\u3001\u53e3\u982d\u3084\u53d6\u5f15\u6163\u884c\u7b49\u306b\u3088\u308b\u5408\u610f\u3082\u542b\u307e\u308c\u308b<\/strong><\/h4>\n<p>\u300c\u3042\u308c\uff1f\u5951\u7d04\u3068\u3044\u3046\u3068\u3001\u5951\u7d04\u66f8\u3092\u30a4\u30e1\u30fc\u30b8\u3059\u308b\u3093\u3067\u3059\u304c\u3001\u300e\u6587\u66f8\u306b\u3088\u308a\u300f\u3068\u3044\u3046\u8a00\u8449\u306f\u542b\u307e\u308c\u3066\u3044\u306a\u3044\u3093\u3067\u3059\u306d\u3002\u300d<\/p>\n<p>\u300c\u305d\u3046\u306a\u3093\u3060\u3002\u66f8\u9762\u306b\u9650\u3089\u305a\u3001\u53e3\u982d\u3084\u53d6\u5f15\u6163\u884c\u7b49\u306b\u3088\u308b\u5408\u610f\u3082\u5951\u7d04\u306b\u8a72\u5f53\u3057\u5f97\u308b\u3093\u3060\u3088\u3002\u300d<\/p>\n<p>\u300c\u3078\u3047\u3002\u305d\u3046\u306a\u3093\u3067\u3059\u306d\u3002\u300d<\/p>\n<p>\u300c\u8a2d\u4f8b\u3067\u306f\u3053\u306e\u5951\u7d04\u306e\u8981\u4ef6\u3092\u5168\u3066\u6e80\u305f\u3057\u305f\u3082\u306e\u3068\u4eee\u5b9a\u3057\u3066\u3001\u6b21\u306e\u30b9\u30c6\u30c3\u30d7\u306b\u79fb\u308d\u3046\u306d\u3002\u300d<br \/>\n\u300c\u306f\u3044\u3001\u5206\u304b\u308a\u307e\u3057\u305f\u3002\u300d<\/p>\n<div class=\"box_info box clear\" style=\"font-size:18px; line-height:28px;-moz-border-radius: 20px; border-radius: 20px;background-color:#9bbb59;color:#000000;border-color:#9bbb59;\">\n\t\t<p style=\"text-align: center;\"><span class=\"highlight\" style=\"background-color:#FFFFFF;color:#000000;\"><strong>\u25bc\u3000\u30b9\u30c6\u30c3\u30d7\uff12\u3000\u25bc<\/strong><\/span><br \/>\n<span class=\"highlight\" style=\"background-color:#FFFFFF;color:#000000;\"><strong>\u5c65\u884c\u7fa9\u52d9\u306e\u8b58\u5225<\/strong><\/span><\/p>\n<\/div>\n<a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2017\/01\/story_ifrs13-3.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-115836 aligncenter\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2017\/01\/story_ifrs13-3.png\" alt=\"\" width=\"456\" height=\"414\" \/><\/a><\/p>\n<p>\u300c\u3055\u3066\u3001\u5951\u7d04\u306e\u8b58\u5225\u304c\u3067\u304d\u305f\u3089\u3001\u6b21\u306f\u305d\u306e\u5951\u7d04\u306e\u4e2d\u306e\u5c65\u884c\u7fa9\u52d9\uff08performance obligation\uff09\u3092\u8b58\u5225\u3057\u3066\u3044\u304f\u3093\u3060\u3002\u300d<\/p>\n<p>\u300c\u300e\u5c65\u884c\u7fa9\u52d9\u300f\u3067\u3059\u304b\uff1f\u300d<br \/>\n\u8033\u6163\u308c\u306a\u3044\u8a00\u8449\u3092\u805e\u3044\u3066\u3001\u685c\u4e95\u306f\u9996\u3092\u50be\u3052\u305f\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong><span style=\"color: #b22222;\">\u25c6<\/span>\u5c65\u884c\u7fa9\u52d9\u3068\u306f\u300c\u7d04\u675f\u300d\u306e\u3053\u3068<\/strong><\/h4>\n<p style=\"margin-bottom: 3px;\">\u300c\u300e\u5c65\u884c\u7fa9\u52d9\u300f\u3068\u306f\u3001\u9867\u5ba2\u306b<\/p>\n<div class=\"box_info box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#fdfbf6;color:#000000;border-color:#cd5c5c;\">\n\t\t<ul>\n<li>\u5225\u500b\u306e\u8ca1\u53c8\u306f\u30b5\u30fc\u30d3\u30b9<\/li>\n<li>\u307b\u307c\u540c\u4e00\u3067\u3001\u9867\u5ba2\u3078\u306e\u79fb\u8ee2\u30d1\u30bf\u30fc\u30f3\u304c\u540c\u3058\u3067\u3042\u308b\u4e00\u9023\u306e\u5225\u500b\u306e\u8ca1\u53c8\u306f\u30b5\u30fc\u30d3\u30b9<\/li>\n<\/ul>\n<\/div>\n<p style=\"margin-top: -18px;\">\u306e\u3044\u305a\u308c\u304b\u3092\u79fb\u8ee2\u3059\u308b\u7d04\u675f\uff08promise\uff09\u306e\u3053\u3068\u3060\u3088\u3002\u300d<\/p>\n<p>\u300c\u3064\u307e\u308a\u300e\u5c65\u884c\u7fa9\u52d9\u300f\u306f\u3001\u9867\u5ba2\u3068\u306e\u8ca1\u53c8\u306f\u30b5\u30fc\u30d3\u30b9\u3092\u79fb\u8ee2\u3059\u308b\u300e\u7d04\u675f\u300f\u3063\u3066\u3053\u3068\u306a\u3093\u3067\u3059\u306d\u3002\u300d<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong><span style=\"color: #b22222;\">\u25c6<\/span>\u5c65\u884c\u7fa9\u52d9\u304c\u4f1a\u8a08\u51e6\u7406\u306e\u5358\u4f4d\u306b\u306a\u308b<\/strong><\/h4>\n<p>\u300c\u305d\u3046\u3060\u3088\u3002\u3053\u306e\u300e\u5c65\u884c\u7fa9\u52d9\u300f\u304c\u4f1a\u8a08\u51e6\u7406\u306e\u5358\u4f4d\u306b\u306a\u308b\u304b\u3089\u3001\u3053\u3053\u306f\u91cd\u8981\u306a\u30b9\u30c6\u30c3\u30d7\u306a\u3093\u3060\u3002\u300d<\/p>\n<p>\u300c\u3078\u3047\u3002\u5951\u7d04\u3054\u3068\u306b\u4f1a\u8a08\u51e6\u7406\u3059\u308b\u308f\u3051\u3058\u3083\u306a\u3044\u3093\u3067\u3059\u306d\u3002\u300d<\/p>\n<p>\u300c\u305d\u3046\u306a\u3093\u3060\u3002\u307e\u305a\u3001\u5951\u7d04\u958b\u59cb\u6642\u306b\u4f01\u696d\u306f\u3001\u9867\u5ba2\u3068\u306e\u5951\u7d04\u306b\u304a\u3044\u3066\u7d04\u675f\u3057\u305f\u8ca1\u53c8\u306f\u30b5\u30fc\u30d3\u30b9\u3092\u8a55\u4fa1\u3057\u3001\u5f53\u8a72\u7d04\u675f\u306b\u3088\u308a\u9867\u5ba2\u306b\u8ca1\u53c8\u306f\u30b5\u30fc\u30d3\u30b9\u3092\u79fb\u8ee2\u3059\u308b\u7d04\u675f\u306e\u305d\u308c\u305e\u308c\u3092\u5c65\u884c\u7fa9\u52d9\u3068\u3057\u3066\u8b58\u5225\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3093\u3060\u3002\u300d<\/p>\n<p>\u300c\u8ca1\u53c8\u306f\u30b5\u30fc\u30d3\u30b9\u3092\u8a55\u4fa1\u3057\u3066\u3001\u6b21\u306b\u5c65\u884c\u7fa9\u52d9\u3092\u8b58\u5225\u3059\u308b\u3093\u3067\u3059\u306d\u3002\u3068\u3053\u308d\u3067\u300e\u8ca1\u53c8\u306f\u30b5\u30fc\u30d3\u30b9\u306e\u8a55\u4fa1\u300f\u3063\u3066\u3001\u5177\u4f53\u7684\u306b\u4f55\u3092\u3059\u308b\u3093\u3067\u3059\u304b\uff1f\u300d<br \/>\n\u685c\u4e95\u306f\u3055\u3063\u3071\u308a\u5206\u304b\u3089\u306a\u3044\u3068\u3044\u3046\u8868\u60c5\u3067\u9996\u3092\u50be\u3052\u305f\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong><span style=\"color: #b22222;\">\u25c6<\/span>\u307e\u305a\u3001\u5951\u7d04\u306b\u542b\u307e\u308c\u3066\u3044\u308b\u5168\u3066\u306e\u8ca1\u53c8\u306f\u30b5\u30fc\u30d3\u30b9\u3092\u8b58\u5225\u3059\u308b<\/strong><\/h4>\n<p>\u300c\u3053\u308c\u306f\u306d\u3001\u307e\u305a\u5951\u7d04\u306e\u4e2d\u306b\u542b\u307e\u308c\u3066\u3044\u308b\u8ca1\u53c8\u306f\u30b5\u30fc\u30d3\u30b9\u3092\u5168\u3066\u8b58\u5225\u3059\u308b\u3053\u3068\u3092\u610f\u5473\u3057\u3066\u3044\u308b\u3093\u3060\u3088\u3002\u300d<\/p>\n<p>\u300c\u306a\u308b\u307b\u3069\u3002\u8a2d\u4f8b\u306e\u5834\u5408\u3060\u3068\u3001\u6a5f\u68b0\u3068\u30e1\u30f3\u30c6\u30ca\u30f3\u30b9\u30fb\u30b5\u30fc\u30d3\u30b9\u304c\u5951\u7d04\u306b\u4e2d\u306b\u542b\u307e\u308c\u3066\u3044\u308b\u5168\u3066\u306e\u8ca1\u53c8\u306f\u30b5\u30fc\u30d3\u30b9\u3067\u3059\u306d\u3002\u300d<\/p>\n<div class=\"box_info box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 10px; border-radius: 10px;background-color:#FFFAFA;color:#000000;border-color:#cd5c5c;\">\n\t\t<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:2px;border-color:#cd5c5c;\"><\/div>\n<h4 style=\"text-align: center;\"><strong><span style=\"color: #cd5c5c;\">\uff3b\u8a2d\u4f8b\uff3d\uff08\u518d\u63b2\uff09<\/span><\/strong><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:2px;border-color:#cd5c5c;\"><\/div>\n<ul>\n<li>\u5f53\u793e\u306f\u6a5f\u68b0\u306e\u8ca9\u58f2\u53ca\u3073\u636e\u4ed8\u3068\u5f53\u8a72\u6a5f\u68b0\u306b\u95a2\u3059\u308b\u30e1\u30f3\u30c6\u30ca\u30f3\u30b9\u30fb\u30b5\u30fc\u30d3\u30b9\uff08\uff15\u5e74\uff09\u3092\u542b\u3093\u3060\u5951\u7d04\u3092\u7d50\u3093\u3060\u3002<\/li>\n<li>\u5f53\u8a72\u5951\u7d04\u306f\u3001IFRS\u7b2c15\u53f7\u306e\u5951\u7d04\u306e\u8981\u4ef6\u3092\u5168\u3066\u6e80\u305f\u3059\u3002<\/li>\n<li>\u6a5f\u68b0\u306f\u7279\u5225\u306a\u4ed5\u69d8\u3067\u306f\u306a\u304f\u3001\u4ed6\u306e\u9867\u5ba2\u306b\u8ee2\u58f2\u53ef\u80fd\u3067\u3042\u308b\u3002<\/li>\n<li>\u6a5f\u68b0\u306f\u5f53\u793e\u72ec\u81ea\u306e\u6280\u8853\u3092\u4f7f\u7528\u3057\u3066\u304a\u308a\u3001\u636e\u4ed8\u30b5\u30fc\u30d3\u30b9\u306e\u307f\u3092\u4ed6\u793e\u304b\u3089\u8abf\u9054\u3059\u308b\u3053\u3068\u306f\u3067\u304d\u306a\u3044\u3002<\/li>\n<li>\u30e1\u30f3\u30c6\u30ca\u30f3\u30b9\u30fb\u30b5\u30fc\u30d3\u30b9\u306f\u4ed6\u793e\u304b\u3089\u5bb9\u6613\u306b\u8abf\u9054\u53ef\u80fd\u3067\u3042\u308b\u3002<\/li>\n<li>\u5951\u7d04\u4fa1\u683c\u306f1,750,000\u5186\u3067\u3042\u308b\u3002<\/li>\n<li>\u6a5f\u68b0\u306e\u8ca9\u58f2\u53ca\u3073\u636e\u4ed8\u3068\u30e1\u30f3\u30c6\u30ca\u30f3\u30b9\u30fb\u30b5\u30fc\u30d3\u30b9\u306e\u72ec\u7acb\u8ca9\u58f2\u4fa1\u683c\u306f\u3001\u305d\u308c\u305e\u308c1,500,000\u5186\u3068500,000\u5186\u3067\u3042\u308b\u3002<\/li>\n<li>\u9867\u5ba2\u306f\u6a5f\u68b0\u306e\u636e\u4ed8\u78ba\u8a8d\u3092\u3082\u3063\u3066\u3001\u652f\u6255\u7fa9\u52d9\u304c\u751f\u3058\u308b\u3002<\/li>\n<li>\u6a5f\u68b0\u306e\u636e\u4ed8\u78ba\u8a8d\u5f8c\u306e\u30e1\u30f3\u30c6\u30ca\u30f3\u30b9\u30fb<wbr>\u30b5\u30fc\u30d3\u30b9\u306e\u89e3\u7d04\u306f\u3067\u304d\u306a\u3044\u3002<\/wbr><\/li>\n<\/ul>\n<\/div>\n<p>\u300c\u305d\u308c\u3060\u3051\u3058\u3083\u306a\u3044\u3088\u3002\u300d<\/p>\n<p>\u300c\u3048\uff1f\u4ed6\u306b\u3082\u3042\u308a\u307e\u3057\u305f\u304b\uff1f\u300d<br \/>\n\u685c\u4e95\u306f\u8a2d\u4f8b\u306e\u6587\u7ae0\u3092\u518d\u3073\u898b\u8fd4\u3057\u305f\u3002\u4f0a\u5d0e\u306f\u306b\u3063\u3053\u308a\u3068\u7b11\u3063\u3066\u8a00\u3063\u305f\u3002<\/p>\n<p>\u300c\u636e\u4ed8\u3082\u7acb\u6d3e\u306a\u30b5\u30fc\u30d3\u30b9\u306a\u3093\u3060\u3088\u3002\u300d<\/p>\n<p>\u300c\u3078\u3047\u3002\u3068\u3044\u3046\u3053\u3068\u306f\u3001\u3053\u306e\u5951\u7d04\u306e\u4e2d\u306b\u306f\u3001\u6a5f\u68b0\u3068\u636e\u4ed8\u3001\u305d\u3057\u3066\u30e1\u30f3\u30c6\u30ca\u30f3\u30b9\u30fb\u30b5\u30fc\u30d3\u30b9\u3068\u3044\u3046\uff13\u3064\u306e\u8ca1\u53c8\u306f\u30b5\u30fc\u30d3\u30b9\u304c\u542b\u307e\u308c\u3066\u3044\u308b\u3053\u3068\u306b\u306a\u308b\u3093\u3067\u3059\u306d\u3002\u300d<\/p>\n<p>\u300c\u305d\u3046\u3044\u3046\u3053\u3068\u306b\u306a\u308b\u306d\u3002\u300d\u3068\u3001\u4f0a\u5d0e\u306f\u9837\u3044\u3066\u8a00\u3063\u305f\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong><span style=\"color: #b22222;\">\u25c6<\/span>\u30b9\u30c6\u30c3\u30d7\uff12\u3067\u306f\u8ca1\u53c8\u306f\u30b5\u30fc\u30d3\u30b9\u304c\u300c\u5225\u500b\u306e\u3082\u306e\u300d\u3067\u3042\u308b\u304b\u3069\u3046\u304b\u3067\u5c65\u884c\u7fa9\u52d9\u3092\u8b58\u5225\u3059\u308b<\/strong><\/h4>\n<p>\u300c\u3067\u306f\u3001\u6b21\u306b\u30b9\u30c6\u30c3\u30d7\uff12\u3068\u3057\u3066\u3001\u5c65\u884c\u7fa9\u52d9\u3092\u8b58\u5225\u3059\u308b\u3053\u3068\u306b\u306a\u308b\u3093\u3067\u3059\u306d\u3002\u300d<\/p>\n<p>\u300c\u305d\u306e\u901a\u308a\u3002\u5951\u7d04\u306e\u4e2d\u306b\u8907\u6570\u306e\u8ca1\u53c8\u306f\u30b5\u30fc\u30d3\u30b9\u304c\u542b\u307e\u308c\u3066\u3044\u308b\u5834\u5408\u306f\u3001\u305d\u306e\u8ca1\u53c8\u306f\u30b5\u30fc\u30d3\u30b9\u304c\u5225\u500b\u306e\u3082\u306e\uff08distinct\uff09\u3067\u3042\u308b\u304b\u3092\u5224\u65ad\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3093\u3060\u3088\u3002\u300d<\/p>\n<p>\u300c\u3064\u307e\u308a\u3001\u8ca1\u53c8\u306f\u30b5\u30fc\u30d3\u30b9\u304c\u5225\u500b\u306e\u5c65\u884c\u7fa9\u52d9\u3060\u3068\u5224\u65ad\u3055\u308c\u305f\u5834\u5408\u3001\u5225\u3005\u306e\u4f1a\u8a08\u5358\u4f4d\u3068\u3057\u3066\u4f1a\u8a08\u51e6\u7406\u3059\u308b\u3053\u3068\u306b\u306a\u308b\u3063\u3066\u3053\u3068\u3067\u3059\u304b\uff1f\u300d<\/p>\n<p>\u300c\u305d\u3046\u3060\u3088\u3002\u53cd\u5bfe\u306b\u5c65\u884c\u7fa9\u52d9\u304c\u5225\u500b\u306e\u3082\u306e\u3067\u306f\u306a\u3044\u5834\u5408\u306f\u3001\u305d\u308c\u3089\u306e\u8ca1\u53c8\u306f\u30b5\u30fc\u30d3\u30b9\u3092\u7d50\u5408\u3057\u3066\uff11\u3064\u306e\u5c65\u884c\u7fa9\u52d9\u3068\u8003\u3048\u308b\u3093\u3060\u3088\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>\u5c65\u884c\u7fa9\u52d9\u304c\u300c\u5225\u500b\u306e\u3082\u306e\u300d\u3067\u3042\u308b\u305f\u3081\u306e\u8981\u4ef6\u306f\uff12\u3064<\/strong><\/h4>\n<p>\u300c\u3068\u3059\u308b\u3068\u3001\u5c65\u884c\u7fa9\u52d9\u304c\u300e\u5225\u500b\u306e\u3082\u306e\u300f\u3063\u3066\u3069\u3046\u3044\u3046\u3053\u3068\u304b\u3001\u3068\u3044\u3046\u554f\u984c\u304c\u51fa\u3066\u304f\u308b\u306d\u3002\u300d<\/p>\n<p>\u300c\u306f\u3044\u3002\u300d\u3068\u685c\u4e95\u306f\u9837\u3044\u305f\u3002<\/p>\n<p>\u300cIFRS\u3067\u306f\u3001\u6b21\u306e\uff12\u3064\u306e\u8981\u4ef6\u306e\u4e21\u65b9\u3092\u6e80\u305f\u3059\u5834\u5408\u306b\u306f\u3001\u9867\u5ba2\u306b\u7d04\u675f\u3057\u3066\u3044\u308b\u8ca1\u53c8\u306f\u30b5\u30fc\u30d3\u30b9\u306f\u5225\u500b\u306e\u3082\u306e\u3060\u3068\u8003\u3048\u308b\u3093\u3060\u3002\u300d<br \/>\n\u305d\u3046\u8a00\u3046\u3068\u3001\u4f0a\u5d0e\u306f\uff12\u3064\u306e\u8981\u4ef6\u3092\u8aad\u307f\u4e0a\u3052\u305f\u3002<\/p>\n<p style=\"margin-bottom: 3px;\"><strong>\u3010\u5c65\u884c\u7fa9\u52d9\u306e\u533a\u5206\u8981\u4ef6\u3011<\/strong><\/p>\n<div class=\"box_info box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#000000;\">\n\t\t<div style=\"padding: 10px; border: 3px solid #E0FFFF; background-color: #e0ffff; border-radius: 20px;\">\u9867\u5ba2\u304c\u8ca1\u53c8\u306f\u30b5\u30fc\u30d3\u30b9\u304b\u3089\u306e\u4fbf\u76ca\u3092\u305d\u308c\u5358\u72ec\u3067\u53c8\u306f\u9867\u5ba2\u306b\u3068\u3063\u3066\u5bb9\u6613\u306b\u5229\u7528\u53ef\u80fd\u306a\u4ed6\u306e\u8cc7\u6e90\u3068\u4e00\u7dd2\u306b\u3057\u3066\u5f97\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3002<\/div>\n<p style=\"text-align: center; margin-bottom: 3px;\">\u304b\u3064<\/p>\n<div style=\"padding: 10px; border: 3px solid #E6E6FA; background-color: #e6e6fa; border-radius: 20px;\">\u8ca1\u53c8\u306f\u30b5\u30fc\u30d3\u30b9\u3092\u9867\u5ba2\u306b\u79fb\u8ee2\u3059\u308b\u3068\u3044\u3046\u4f01\u696d\u306e\u7d04\u675f\u304c\u5951\u7d04\u306b\u304a\u3051\u308b\u4ed6\u306e\u7d04\u675f\u3068\u533a\u5206\u3057\u3066\u8b58\u5225\u53ef\u80fd\u3067\u3042\u308b\u3002<\/div>\n<\/div>\n<p>\u685c\u4e95\u306f\u3001\u305d\u306e\uff12\u3064\u306e\u8981\u4ef6\u3092\u805e\u3044\u3066\u30e1\u30e2\u3057\u305f\u5f8c\u3001\u8a2d\u4f8b\u3067\u306f\u3069\u3046\u306a\u308b\u306e\u304b\u8003\u3048\u3066\u307f\u305f\u3002<\/p>\n<div class=\"box_info box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 10px; border-radius: 10px;background-color:#FFFAFA;color:#000000;border-color:#cd5c5c;\">\n\t\t<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:2px;border-color:#cd5c5c;\"><\/div>\n<h4 style=\"text-align: center;\"><strong><span style=\"color: #cd5c5c;\">\uff3b\u8a2d\u4f8b\uff3d\uff08\u518d\u63b2\uff09<\/span><\/strong><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:2px;border-color:#cd5c5c;\"><\/div>\n<ul>\n<li>\u5f53\u793e\u306f\u6a5f\u68b0\u306e\u8ca9\u58f2\u53ca\u3073\u636e\u4ed8\u3068\u5f53\u8a72\u6a5f\u68b0\u306b\u95a2\u3059\u308b\u30e1\u30f3\u30c6\u30ca\u30f3\u30b9\u30fb\u30b5\u30fc\u30d3\u30b9\uff08\uff15\u5e74\uff09\u3092\u542b\u3093\u3060\u5951\u7d04\u3092\u7d50\u3093\u3060\u3002<\/li>\n<li>\u5f53\u8a72\u5951\u7d04\u306f\u3001IFRS\u7b2c15\u53f7\u306e\u5951\u7d04\u306e\u8981\u4ef6\u3092\u5168\u3066\u6e80\u305f\u3059\u3002<\/li>\n<li>\u6a5f\u68b0\u306f\u7279\u5225\u306a\u4ed5\u69d8\u3067\u306f\u306a\u304f\u3001\u4ed6\u306e\u9867\u5ba2\u306b\u8ee2\u58f2\u53ef\u80fd\u3067\u3042\u308b\u3002<\/li>\n<li>\u6a5f\u68b0\u306f\u5f53\u793e\u72ec\u81ea\u306e\u6280\u8853\u3092\u4f7f\u7528\u3057\u3066\u304a\u308a\u3001\u636e\u4ed8\u30b5\u30fc\u30d3\u30b9\u306e\u307f\u3092\u4ed6\u793e\u304b\u3089\u8abf\u9054\u3059\u308b\u3053\u3068\u306f\u3067\u304d\u306a\u3044\u3002<\/li>\n<li>\u30e1\u30f3\u30c6\u30ca\u30f3\u30b9\u30fb\u30b5\u30fc\u30d3\u30b9\u306f\u4ed6\u793e\u304b\u3089\u5bb9\u6613\u306b\u8abf\u9054\u53ef\u80fd\u3067\u3042\u308b\u3002<\/li>\n<li>\u5951\u7d04\u4fa1\u683c\u306f1,750,000\u5186\u3067\u3042\u308b\u3002<\/li>\n<li>\u6a5f\u68b0\u306e\u8ca9\u58f2\u53ca\u3073\u636e\u4ed8\u3068\u30e1\u30f3\u30c6\u30ca\u30f3\u30b9\u30fb\u30b5\u30fc\u30d3\u30b9\u306e\u72ec\u7acb\u8ca9\u58f2\u4fa1\u683c\u306f\u3001\u305d\u308c\u305e\u308c1,500,000\u5186\u3068500,000\u5186\u3067\u3042\u308b\u3002<\/li>\n<li>\u9867\u5ba2\u306f\u6a5f\u68b0\u306e\u636e\u4ed8\u78ba\u8a8d\u3092\u3082\u3063\u3066\u3001\u652f\u6255\u7fa9\u52d9\u304c\u751f\u3058\u308b\u3002<\/li>\n<li>\u6a5f\u68b0\u306e\u636e\u4ed8\u78ba\u8a8d\u5f8c\u306e\u30e1\u30f3\u30c6\u30ca\u30f3\u30b9\u30fb\u30b5\u30fc\u30d3\u30b9\u306e\u89e3\u7d04\u306f\u3067\u304d\u306a\u3044\u3002<\/li>\n<\/ul>\n<\/div>\n<p>\u300c\u3048\u30fc\u3068\u3001\u8a2d\u4f8b\u3067\u306f\u3001\u6a5f\u68b0\u306e\u8ca9\u58f2\u3001\u636e\u4ed8\u3001\u30e1\u30f3\u30c6\u30ca\u30f3\u30b9\u30fb\u30b5\u30fc\u30d3\u30b9\u3068\u3044\u3046\uff13\u3064\u306e\u8ca1\u53c8\u306f\u30b5\u30fc\u30d3\u30b9\u304c\u3042\u308a\u307e\u3059\u306d\u3002\u300d<\/p>\n<p>\u300c\u3067\u306f\u3001\u305d\u308c\u305e\u308c\u5225\u500b\u306e\u3082\u306e\u3067\u3042\u308b\u305f\u3081\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3059\u304b\u3092\u8003\u3048\u3066\u307f\u3088\u3046\u3002\u300d<\/p>\n<p>\u300c\u306f\u3044\u3002\u307e\u305a\u3001\u636e\u4ed8\u306b\u3064\u3044\u3066\u306f\u8a2d\u4f8b\u306e\u6761\u4ef6\u306b\u3042\u308b\u901a\u308a\u3001\u4ed6\u793e\u304b\u3089\u306e\u8abf\u9054\u306f\u96e3\u3057\u3044\u3053\u3068\u304b\u3089\u3001\u305d\u306e\u4f1a\u793e\u304b\u3089\u3057\u304b\u8abf\u9054\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u306a\u3044\u3093\u3067\u3059\u3088\u306d\u3002\u3060\u3068\u3059\u308b\u3068\u3001\uff11\u3064\u76ee\u306e\u8981\u4ef6\u306f\u6e80\u305f\u3055\u306a\u3044\u304b\u3089\u3001\u5225\u500b\u306e\u3082\u306e\u3067\u306f\u306a\u304f\u3001\u8ca9\u58f2\u3055\u308c\u308b\u6a5f\u68b0\u3068\u7d50\u5408\u3057\u3066\uff11\u3064\u306e\u5c65\u884c\u7fa9\u52d9\u3068\u8003\u3048\u308b\u3053\u3068\u306b\u306a\u308b\u3068\u601d\u3044\u307e\u3059\u3002\u300d<br \/>\n\u685c\u4e95\u306f\u3001\u8a2d\u4f8b\u306e\u6761\u4ef6\u3068\u3001\u5148\u307b\u3069\u4f0a\u5d0e\u304c\u8a00\u3063\u305f\u8981\u4ef6\u306b\u7167\u3089\u3057\u5408\u308f\u305b\u306a\u304c\u3089\u7b54\u3048\u305f\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong><span style=\"color: #b22222;\">\u25c6<\/span>\u300c\u500b\u3005\u306e\u8ca1\u53c8\u306f\u30b5\u30fc\u30d3\u30b9\u30ec\u30d9\u30eb\u300d\u3068\u300c\u5951\u7d04\u306e\u89b3\u70b9\u300d\u304b\u3089\u5225\u500b\u306e\u5c65\u884c\u7fa9\u52d9\u304b\u3092\u691c\u8a0e\u3059\u308b<\/strong><\/h4>\n<p>\u300c\u3046\u3093\u3002\u305d\u308c\u3067\u5927\u4e08\u592b\u3060\u3068\u601d\u3046\u3088\u3002\u3067\u306f\u3001\u30e1\u30f3\u30c6\u30ca\u30f3\u30b9\u30fb\u30b5\u30fc\u30d3\u30b9\u306f\u3069\u3046\u3060\u308d\u3046\uff1f\u300d<\/p>\n<p>\u300c\u30e1\u30f3\u30c6\u30ca\u30f3\u30b9\u30fb\u30b5\u30fc\u30d3\u30b9\u306f\u3001\u5358\u72ec\u3067\u4ed6\u793e\u304b\u3089\u30b5\u30fc\u30d3\u30b9\u306e\u63d0\u4f9b\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u305f\u3081\u3001\u6a5f\u68b0\u306e\u8ca9\u58f2\u3068\u306f\u5225\u500b\u306e\u5c65\u884c\u7fa9\u52d9\u306b\u306a\u308b\u3068\u601d\u3044\u307e\u3059\u3002\u300d<\/p>\n<p>\u300c\u305d\u3046\u3060\u306d\u3002\uff11\u3064\u76ee\u306e\u8981\u4ef6\u306f\u5927\u4e08\u592b\u305d\u3046\u3060\u306d\u3002\uff11\u3064\u76ee\u306e\u8981\u4ef6\u306f\u3001\u500b\u3005\u306e\u8ca1\u53c8\u306f\u30b5\u30fc\u30d3\u30b9\u306e\u30ec\u30d9\u30eb\u3067\u533a\u5206\u3067\u304d\u308b\u304b\u3001\u3068\u3044\u3046\u8981\u4ef6\u306a\u3093\u3060\u3002\u300d<\/p>\n<p>\u300c\u3078\u3047\u3002\u3067\u306f\u3001\uff12\u3064\u76ee\u306e\u8981\u4ef6\u306f\u3001\u3069\u3046\u3044\u3046\u610f\u5473\u306a\u3093\u3067\u3059\u304b\uff1f\u300d<\/p>\n<p>\u300c\uff12\u3064\u76ee\u306e\u8981\u4ef6\u306f\u3001\u5951\u7d04\u306e\u89b3\u70b9\u304b\u3089\u533a\u5225\u3067\u304d\u308b\u304b\u3001\u3068\u3044\u3046\u8996\u70b9\u306a\u3093\u3060\u3002\u300d<\/p>\n<p>\u300c\u5951\u7d04\u306e\u89b3\u70b9\u304b\u3089\u3001\u3067\u3059\u304b\uff65\uff65\uff65\uff1f\u300d<\/p>\n<p>\u610f\u5473\u304c\u7406\u89e3\u3067\u304d\u306a\u3044\u685c\u4e95\u306f\u3001\u7709\u3092\u3072\u305d\u3081\u3066\u7e70\u308a\u8fd4\u3059\u3002<\/p>\n<p>\u300c\u57fa\u6e96\u3067\u306f\u3001\u3053\u306e\u5224\u65ad\u3059\u308b\u305f\u3081\u306e\u8981\u56e0\u304c\u6319\u3052\u3089\u308c\u3066\u3044\u308b\u3093\u3060\u3002\u4e00\u6c17\u306b\u8a70\u3081\u8fbc\u3080\u3068\u6df7\u4e71\u3057\u3061\u3083\u3046\u304b\u3089\u4eca\u56de\u306f\u8a73\u3057\u304f\u306f\u8aac\u660e\u3057\u306a\u3044\u3051\u3069\u3001\u30e1\u30f3\u30c6\u30ca\u30f3\u30b9\u30fb\u30b5\u30fc\u30d3\u30b9\u304c\u6a5f\u68b0\u306e\u4ed5\u69d8\u306b\u5bfe\u3057\u3066\u5927\u5e45\u306a\u6539\u5909\u3084\u30ab\u30b9\u30bf\u30de\u30a4\u30ba\u3092\u3057\u306a\u3044\u3053\u3068\u3084\u3001\u901a\u5e38\u306f\u30e1\u30f3\u30c6\u30ca\u30f3\u30b9\u30fb\u30b5\u30fc\u30d3\u30b9\u3092\u5229\u7528\u3057\u306a\u304f\u3066\u3082\u305d\u306e\u6a5f\u68b0\u3092\u4f7f\u7528\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3068\u8003\u3048\u3089\u308c\u308b\u304b\u3089\u3001\u5951\u7d04\u306e\u89b3\u70b9\u304b\u3089\u3082\u3053\u306e\uff12\u3064\u306f\u5225\u500b\u306e\u5c65\u884c\u7fa9\u52d9\u3068\u8003\u3048\u308b\u3093\u3060\u3002\u300d<\/p>\n<p>\u300c\u306a\u308b\u307b\u3069\u3002\u307e\u305a\u306f\u3001\u500b\u3005\u306e\u30ec\u30d9\u30eb\u3067\u5225\u500b\u306e\u5c65\u884c\u7fa9\u52d9\u304c\u5224\u65ad\u3057\u3066\u3001\u7d9a\u3044\u3066\u5951\u7d04\u306e\u89b3\u70b9\u304b\u3089\u533a\u5206\u3057\u3066\u8b58\u5225\u3067\u304d\u308b\u306e\u304b\u3092\u691c\u8a0e\u3059\u308b\u3093\u3067\u3059\u306d\u3002\u300d<\/p>\n<p>\u300c\u3046\u3093\u3046\u3093\u3002\u3053\u306e\u30b9\u30c6\u30c3\u30d7\u306e\u7406\u89e3\u306f\u5927\u4e08\u592b\u305d\u3046\u3060\u306d\u3002\u300d<br \/>\n\u305d\u308c\u3092\u805e\u3044\u305f\u685c\u4e95\u306f\u307b\u3063\u3068\u4e00\u606f\u3064\u3044\u305f\u3002<\/p>\n<p>\u300c\u3064\u307e\u308a\u3001\u3053\u306e\u8a2d\u4f8b\u3067\u306f\u3001\uff12\u3064\u306e\u5c65\u884c\u7fa9\u52d9\u304c\u542b\u307e\u308c\u3066\u3044\u308b\u3093\u3067\u3059\u306d\u3002\u300d<\/p>\n<div class=\"box_info box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 10px; border-radius: 10px;background-color:#FFFAFA;color:#000000;border-color:#cd5c5c;\">\n\t\t<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:2px;border-color:#cd5c5c;\"><\/div>\n<h4 style=\"text-align: center;\"><strong><span style=\"color: #cd5c5c;\">\uff3b\u8a2d\u4f8b\uff3d\uff08\u518d\u63b2\uff09<\/span><\/strong><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:2px;border-color:#cd5c5c;\"><\/div>\n<ul>\n<li>\u5f53\u793e\u306f\u6a5f\u68b0\u306e\u8ca9\u58f2\u53ca\u3073\u636e\u4ed8\u3068\u5f53\u8a72\u6a5f\u68b0\u306b\u95a2\u3059\u308b\u30e1\u30f3\u30c6\u30ca\u30f3\u30b9\u30fb\u30b5\u30fc\u30d3\u30b9\uff08\uff15\u5e74\uff09\u3092\u542b\u3093\u3060\u5951\u7d04\u3092\u7d50\u3093\u3060\u3002<\/li>\n<li>\u5f53\u8a72\u5951\u7d04\u306f\u3001IFRS\u7b2c15\u53f7\u306e\u5951\u7d04\u306e\u8981\u4ef6\u3092\u5168\u3066\u6e80\u305f\u3059\u3002<\/li>\n<li>\u6a5f\u68b0\u306f\u7279\u5225\u306a\u4ed5\u69d8\u3067\u306f\u306a\u304f\u3001\u4ed6\u306e\u9867\u5ba2\u306b\u8ee2\u58f2\u53ef\u80fd\u3067\u3042\u308b\u3002<\/li>\n<li>\u6a5f\u68b0\u306f\u5f53\u793e\u72ec\u81ea\u306e\u6280\u8853\u3092\u4f7f\u7528\u3057\u3066\u304a\u308a\u3001\u636e\u4ed8\u30b5\u30fc\u30d3\u30b9\u306e\u307f\u3092\u4ed6\u793e\u304b\u3089\u8abf\u9054\u3059\u308b\u3053\u3068\u306f\u3067\u304d\u306a\u3044\u3002<\/li>\n<li>\u30e1\u30f3\u30c6\u30ca\u30f3\u30b9\u30fb\u30b5\u30fc\u30d3\u30b9\u306f\u4ed6\u793e\u304b\u3089\u5bb9\u6613\u306b\u8abf\u9054\u53ef\u80fd\u3067\u3042\u308b\u3002<\/li>\n<li>\u5951\u7d04\u4fa1\u683c\u306f1,750,000\u5186\u3067\u3042\u308b\u3002<\/li>\n<li>\u6a5f\u68b0\u306e\u8ca9\u58f2\u53ca\u3073\u636e\u4ed8\u3068\u30e1\u30f3\u30c6\u30ca\u30f3\u30b9\u30fb\u30b5\u30fc\u30d3\u30b9\u306e\u72ec\u7acb\u8ca9\u58f2\u4fa1\u683c\u306f\u3001\u305d\u308c\u305e\u308c1,500,000\u5186\u3068500,000\u5186\u3067\u3042\u308b\u3002<\/li>\n<li>\u9867\u5ba2\u306f\u6a5f\u68b0\u306e\u636e\u4ed8\u78ba\u8a8d\u3092\u3082\u3063\u3066\u3001\u652f\u6255\u7fa9\u52d9\u304c\u751f\u3058\u308b\u3002<\/li>\n<li>\u6a5f\u68b0\u306e\u636e\u4ed8\u78ba\u8a8d\u5f8c\u306e\u30e1\u30f3\u30c6\u30ca\u30f3\u30b9\u30fb\u30b5\u30fc\u30d3\u30b9\u306e\u89e3\u7d04\u306f\u3067\u304d\u306a\u3044\u3002<\/li>\n<\/ul>\n<\/div>\n<p>\u300c\u30a4\u30e1\u30fc\u30b8\u3092\u56f3\u3067\u8868\u3059\u3068\u3053\u3093\u306a\u611f\u3058\u3067\u3059\u306d\u3002\u300d<br \/>\n\u305d\u3046\u8a00\u3046\u3068\u3001\u685c\u4e95\u306f\u5e2d\u3092\u7acb\u3061\u30db\u30ef\u30a4\u30c8\u30dc\u30fc\u30c9\u306b\u56f3\u3092\u63cf\u3044\u305f\u3002<\/p>\n<p style=\"text-align: center;\"><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2017\/01\/story_ifrs13-4.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-115870 aligncenter\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2017\/01\/story_ifrs13-4.png\" alt=\"\" width=\"461\" height=\"706\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2017\/01\/story_ifrs13-4.png 720w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2017\/01\/story_ifrs13-4-195x300.png 195w\" sizes=\"(max-width: 461px) 100vw, 461px\" \/><\/a><\/p>\n<p>\u300c\u3046\u3093\u3002\u3055\u3059\u304c\u3088\u304f\u7406\u89e3\u3067\u304d\u3066\u3044\u308b\u306d\u3002\u300d<br \/>\n\u4f0a\u5d0e\u306b\u307b\u3081\u3089\u308c\u6025\u306b\u6065\u305a\u304b\u3057\u304f\u306a\u3063\u305f\u685c\u4e95\u306f\u3001\u3059\u3050\u306b\u5e2d\u3078\u623b\u3063\u305f\u3002<\/p>\n<p><!--nextpage--><\/p>\n<div class=\"box_info box clear\" style=\"font-size:18px; line-height:28px;-moz-border-radius: 20px; border-radius: 20px;background-color:#5EB0A6;color:#000000;border-color:#5EB0A6;\">\n\t\t<p style=\"text-align: center;\"><span class=\"highlight\" style=\"background-color:#FFFFFF;color:#000000;\"><strong>\u25bc\u3000\u30b9\u30c6\u30c3\u30d7\uff13\u3000\u25bc<\/strong><\/span><br \/>\n<span class=\"highlight\" style=\"background-color:#FFFFFF;color:#000000;\"><strong>\u53d6\u5f15\u4fa1\u683c\u306e\u6c7a\u5b9a<\/strong><\/span><\/p>\n<\/div>\n<a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2017\/01\/story_ifrs13-5.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-115872 aligncenter\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2017\/01\/story_ifrs13-5.png\" alt=\"\" width=\"456\" height=\"414\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2017\/01\/story_ifrs13-5.png 651w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2017\/01\/story_ifrs13-5-300x272.png 300w\" sizes=\"(max-width: 456px) 100vw, 456px\" \/><\/a><\/p>\n<p>\u300c\u30b9\u30c6\u30c3\u30d7\uff12\u3067\u5c65\u884c\u7fa9\u52d9\u3001\u3059\u306a\u308f\u3061\u4f1a\u8a08\u5358\u4f4d\u304c\u6c7a\u307e\u3063\u305f\u3089\u3001\u4eca\u5ea6\u306f\u6e2c\u5b9a\u306e\u756a\u3060\u306d\u3002\u300d<\/p>\n<p>\u300c\u3048\u30fc\u3068\u3001\u30b9\u30c6\u30c3\u30d7\uff13\u3067\u306f\u3001\u53d6\u5f15\u4fa1\u683c\u3092\u6c7a\u5b9a\u3059\u308b\u3093\u3067\u3057\u305f\u306d\u3002\u300d<br \/>\n\u685c\u4e95\u306f\u518d\u3073\u8868\u306b\u76ee\u3092\u623b\u3057\u305f\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong><span style=\"color: #b22222;\">\u25c6<\/span>\u53d6\u5f15\u4fa1\u683c\u306f\u8ca1\u53c8\u306f\u30b5\u30fc\u30d3\u30b9\u306b\u4fc2\u308b\u5bfe\u4fa1\u306e\u91d1\u984d<\/strong><\/h4>\n<p>\u300c\u53d6\u5f15\u4fa1\u683c\u306f\u3001\u9867\u5ba2\u3078\u306e\u8ca1\u53c8\u306f\u30b5\u30fc\u30d3\u30b9\u306e\u79fb\u8ee2\u3068\u4ea4\u63db\u306b\u4f01\u696d\u304c\u6a29\u5229\u3092\u5f97\u308b\u3068\u898b\u8fbc\u3080\u5bfe\u4fa1\u306e\u91d1\u984d\u306e\u3053\u3068\u3092\u8a00\u3046\u3093\u3060\u3002\u3053\u306e\u6642\u3001\u7b2c\u4e09\u8005\u306e\u305f\u3081\u306b\u56de\u53ce\u3059\u308b\u91d1\u984d\u3001\u4f8b\u3048\u3070\u6d88\u8cbb\u7a0e\u7b49\u306f\u9664\u304f\u3053\u3068\u306b\u306a\u308b\u3093\u3060\u3088\u3002\u300d<\/p>\n<p>\u300c\u306a\u308b\u307b\u3069\u3002\u8a2d\u4f8b\u3067\u306f\u3001\u53d6\u5f15\u4fa1\u683c\u306f1,750,000\u5186\u3068\u306a\u308a\u307e\u3059\u306d\u3002\u300d<\/p>\n<div class=\"box_info box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 10px; border-radius: 10px;background-color:#FFFAFA;color:#000000;border-color:#cd5c5c;\">\n\t\t<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:2px;border-color:#cd5c5c;\"><\/div>\n<h4 style=\"text-align: center;\"><strong><span style=\"color: #cd5c5c;\">\uff3b\u8a2d\u4f8b\uff3d\uff08\u518d\u63b2\uff09<\/span><\/strong><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:2px;border-color:#cd5c5c;\"><\/div>\n<ul>\n<li>\u5f53\u793e\u306f\u6a5f\u68b0\u306e\u8ca9\u58f2\u53ca\u3073\u636e\u4ed8\u3068\u5f53\u8a72\u6a5f\u68b0\u306b\u95a2\u3059\u308b\u30e1\u30f3\u30c6\u30ca\u30f3\u30b9\u30fb\u30b5\u30fc\u30d3\u30b9\uff08\uff15\u5e74\uff09\u3092\u542b\u3093\u3060\u5951\u7d04\u3092\u7d50\u3093\u3060\u3002<\/li>\n<li>\u5f53\u8a72\u5951\u7d04\u306f\u3001IFRS\u7b2c15\u53f7\u306e\u5951\u7d04\u306e\u8981\u4ef6\u3092\u5168\u3066\u6e80\u305f\u3059\u3002<\/li>\n<li>\u6a5f\u68b0\u306f\u7279\u5225\u306a\u4ed5\u69d8\u3067\u306f\u306a\u304f\u3001\u4ed6\u306e\u9867\u5ba2\u306b\u8ee2\u58f2\u53ef\u80fd\u3067\u3042\u308b\u3002<\/li>\n<li>\u6a5f\u68b0\u306f\u5f53\u793e\u72ec\u81ea\u306e\u6280\u8853\u3092\u4f7f\u7528\u3057\u3066\u304a\u308a\u3001\u636e\u4ed8\u30b5\u30fc\u30d3\u30b9\u306e\u307f\u3092\u4ed6\u793e\u304b\u3089\u8abf\u9054\u3059\u308b\u3053\u3068\u306f\u3067\u304d\u306a\u3044\u3002<\/li>\n<li>\u30e1\u30f3\u30c6\u30ca\u30f3\u30b9\u30fb\u30b5\u30fc\u30d3\u30b9\u306f\u4ed6\u793e\u304b\u3089\u5bb9\u6613\u306b\u8abf\u9054\u53ef\u80fd\u3067\u3042\u308b\u3002<\/li>\n<li>\u5951\u7d04\u4fa1\u683c\u306f1,750,000\u5186\u3067\u3042\u308b\u3002<\/li>\n<li>\u6a5f\u68b0\u306e\u8ca9\u58f2\u53ca\u3073\u636e\u4ed8\u3068\u30e1\u30f3\u30c6\u30ca\u30f3\u30b9\u30fb\u30b5\u30fc\u30d3\u30b9\u306e\u72ec\u7acb\u8ca9\u58f2\u4fa1\u683c\u306f\u3001\u305d\u308c\u305e\u308c1,500,000\u5186\u3068500,000\u5186\u3067\u3042\u308b\u3002<\/li>\n<li>\u9867\u5ba2\u306f\u6a5f\u68b0\u306e\u636e\u4ed8\u78ba\u8a8d\u3092\u3082\u3063\u3066\u3001\u652f\u6255\u7fa9\u52d9\u304c\u751f\u3058\u308b\u3002<\/li>\n<li>\u6a5f\u68b0\u306e\u636e\u4ed8\u78ba\u8a8d\u5f8c\u306e\u30e1\u30f3\u30c6\u30ca\u30f3\u30b9\u30fb\u30b5\u30fc\u30d3\u30b9\u306e\u89e3\u7d04\u306f\u3067\u304d\u306a\u3044\u3002<\/li>\n<\/ul>\n<\/div>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong><span style=\"color: #b22222;\">\u25c6<\/span>\u5909\u52d5\u5bfe\u4fa1\u304c\u542b\u307e\u308c\u3066\u3044\u308b\u5834\u5408\u306f\u898b\u7a4d\u308a\u3067\u53d6\u5f15\u4fa1\u683c\u3092\u7b97\u5b9a\u3059\u308b<\/strong><\/h4>\n<p>\u300c\u305d\u3046\u3060\u306d\u3002\u8a2d\u4f8b\u3067\u306f\u56fa\u5b9a\u5bfe\u4fa1\u3068\u306a\u3063\u3066\u3044\u308b\u3051\u3069\u3001\u5b9f\u52d9\u306e\u4e2d\u3067\u306f\u5909\u52d5\u5bfe\u4fa1\u304c\u542b\u307e\u308c\u3066\u3044\u308b\u5951\u7d04\u3082\u3042\u308b\u3088\u306d\u3002\u300d<\/p>\n<p>\u300c\u305d\u3046\u3067\u3059\u306d\u3002\u305d\u306e\u5834\u5408\u306f\u3001\u53d6\u5f15\u4fa1\u683c\u306f\u3069\u3046\u306a\u308b\u3093\u3067\u3059\u304b\uff1f\u300d<\/p>\n<p>\u300c\u5951\u7d04\u306b\u5909\u52d5\u5bfe\u4fa1\u304c\u542b\u307e\u308c\u3066\u3044\u308b\u5834\u5408\u306f\u3001\u305d\u306e\u5bfe\u4fa1\u306e\u91d1\u984d\u3092\u898b\u7a4d\u3082\u3089\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3093\u3060\u3002\u300d<\/p>\n<p>\u300c\u3078\u3047\u3002\u898b\u7a4d\u308a\u304c\u5fc5\u8981\u306b\u306a\u308b\u3093\u3067\u3059\u306d\u3002\u300d<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong><span style=\"color: #b22222;\">\u25c6<\/span>\u5909\u52d5\u5bfe\u4fa1\u306e\u898b\u7a4d\u308a\u306b\u306f\u5236\u9650\u304c\u3042\u308b<\/strong><\/h4>\n<p>\u300c\u305d\u308c\u304b\u3089\u3001\u5909\u52d5\u5bfe\u4fa1\u306e\u898b\u7a4d\u308a\u3092\u7b97\u5b9a\u3057\u3066\u3082\u3001\u5168\u3066\u304c\u53d6\u5f15\u4fa1\u683c\u306b\u542b\u307e\u308c\u308b\u308f\u3051\u3067\u306f\u306a\u3044\u3053\u3068\u306b\u6ce8\u610f\u304c\u5fc5\u8981\u3060\u306d\u3002\u300d<\/p>\n<p>\u300c\u3048\uff1f\u3069\u3046\u3057\u3066\u3067\u3059\u304b\uff1f\u300d<br \/>\n\u685c\u4e95\u306f\u9996\u3092\u50be\u3052\u305f\u3002<\/p>\n<p>\u300c\u898b\u7a4d\u3082\u3089\u308c\u305f\u5909\u52d5\u5bfe\u4fa1\u306e\u3046\u3061\u3001\u8a8d\u8b58\u3057\u305f\u53ce\u76ca\u306e\u7d2f\u8a08\u984d\u306e\u91cd\u5927\u306a\u623b\u5165\u308c\u304c\u751f\u3058\u306a\u3044\u53ef\u80fd\u6027\u304c\u975e\u5e38\u306b\u9ad8\u3044\u7bc4\u56f2\u3067\u306e\u307f\u3001\u53d6\u5f15\u4fa1\u683c\u306b\u542b\u3081\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3068\u3044\u3046\u898f\u5b9a\u304c\u3042\u308b\u304b\u3089\u3060\u3088\u3002\u300d<\/p>\n<p>\u300c\u306a\u308b\u307b\u3069\u3002\u898b\u7a4d\u308a\u306a\u306e\u3067\u3001\u5f8c\u3005\u91cd\u5927\u306a\u623b\u5165\u308c\u304c\u751f\u3058\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u3093\u3067\u3059\u306d\u3002\u305d\u306e\u305f\u3081\u306b\u5236\u9650\u306e\u898f\u5b9a\u304c\u8a2d\u3051\u3089\u308c\u3066\u3044\u308b\u3093\u3067\u3059\u306d\u3002\u7d0d\u5f97\u3057\u307e\u3057\u305f\u3002\u300d<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong><span style=\"color: #b22222;\">\u25c6<\/span>\u53d6\u5f15\u4fa1\u683c\u306b\u91cd\u8981\u306a\u91d1\u878d\u8981\u7d20\u304c\u542b\u307e\u308c\u3066\u3044\u308b\u5834\u5408\u306f\u8abf\u6574\u304c\u5fc5\u8981<\/strong><\/h4>\n<p>\u300c\u305d\u308c\u304b\u3089\u3001\u53d6\u5f15\u4fa1\u683c\u306e\u7b97\u5b9a\u6642\u306b\u91cd\u5927\u306a\u91d1\u878d\u8981\u7d20\u304c\u542b\u307e\u308c\u3066\u3044\u308b\u5834\u5408\u306b\u306f\u3001\u305d\u306e\u5f71\u97ff\u306b\u3064\u3044\u3066\u53d6\u5f15\u4fa1\u683c\u3092\u8abf\u6574\u3059\u308b\u3053\u3068\u306b\u306a\u308b\u3093\u3060\u3002\u3053\u308c\u3082\u3001\u65e5\u672c\u57fa\u6e96\u306b\u306f\u306a\u3044\u898f\u5b9a\u3060\u306d\u3002\u300d<\/p>\n<p>\u300c\u300e\u91cd\u5927\u306a\u91d1\u878d\u8981\u7d20\u300f\u3063\u3066\u3001\u78ba\u304b<a title=\"\u30b9\u30c8\u30fc\u30ea\u30fc\u3067\u5b66\u3076\uff29\uff26\uff32\uff33\u5165\u9580\u3000\u3010\u7b2c12\u8a71\u3011\u300c\u91d1\u878d\u5546\u54c1\u4f1a\u8a08\u306fIFRS\u3082\u96e3\u3057\u3044\uff1f\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/ifrs-article-32\/\" target=\"_blank\">\u524d\u56de\u306e\u91d1\u878d\u5546\u54c1\u306e\u3068\u304d<\/a>\u306b\u3082\u51fa\u3066\u304d\u305f\u8a00\u8449\u3067\u3059\u306d\u3002\u78ba\u304b\u3001\u91cd\u5927\u306a\u5229\u606f\u304c\u542b\u307e\u308c\u3066\u3044\u308b\u304b\u3069\u3046\u304b\u3001\u3068\u3044\u3046\u8a71\u3060\u3068\u8a18\u61b6\u3057\u3066\u3044\u307e\u3059\u3051\u3069\u3002\u300d<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong><span style=\"color: #b22222;\">\u25c6<\/span>\u91cd\u8981\u306a\u91d1\u878d\u8981\u7d20\u3068\u306f\u5229\u606f\u306e\u3053\u3068<\/strong><\/h4>\n<p>\u300c\u305d\u3046\u3060\u306d\u3002\u8ca1\u53c8\u306f\u30b5\u30fc\u30d3\u30b9\u304c\u79fb\u8ee2\u3055\u308c\u305f\u6642\u671f\u3068\u652f\u6255\u306e\u6642\u671f\u304c\u7570\u306a\u308b\u3053\u3068\u306b\u3088\u308a\u3001\u5951\u7d04\u3067\u7d04\u675f\u3055\u308c\u305f\u5bfe\u4fa1\u306b\u8ca8\u5e63\u306e\u6642\u9593\u7684\u4fa1\u5024\u304c\u542b\u307e\u308c\u3066\u3044\u308b\u5834\u5408\u304c\u8003\u3048\u3089\u308c\u308b\u3088\u306d\u3002\u305d\u306e\u5834\u5408\u306f\u3001\u8ca8\u5e63\u306e\u6642\u9593\u7684\u4fa1\u5024\u306e\u5f71\u97ff\u984d\u3092\u53d6\u5f15\u4fa1\u683c\u304b\u3089\u8abf\u6574\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3093\u3060\u3002\u300d<\/p>\n<p>\u300c\u306a\u308b\u307b\u3069\u3002\u652f\u6255\u30b5\u30a4\u30c8\u304c\u9045\u3044\u5834\u5408\u3001\u652f\u6255\u984d\u306e\u4e2d\u306b\u5229\u606f\u5206\u304c\u542b\u307e\u308c\u3066\u3044\u308b\u304b\u3089\u3001\u305d\u308c\u3092\u8abf\u6574\u3057\u3066\u5229\u606f\u53ce\u76ca\u3092\u8a8d\u8b58\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3093\u3067\u3059\u306d\u3002\u300d<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong><span style=\"color: #b22222;\">\u25c6<\/span>\u5bfe\u4fa1\u3092\u524d\u6255\u3044\u3057\u305f\u5834\u5408\u306b\u3082\u91cd\u8981\u306a\u91d1\u878d\u8981\u7d20\u304c\u542b\u307e\u308c\u3066\u3044\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b<\/strong><\/h4>\n<p>\u300c\u305d\u3046\u3060\u306d\u3002\u305d\u308c\u304b\u3089\u3001\u3053\u306e\u898f\u5b9a\u306f\u5f8c\u6255\u3044\u3060\u3051\u3067\u306a\u304f\u3001\u9867\u5ba2\u304c\u5bfe\u4fa1\u3092\u524d\u6255\u3044\u3057\u305f\u6642\u306b\u3082\u9069\u7528\u3055\u308c\u308b\u3093\u3060\u3088\u3002\u300d<\/p>\n<p>\u300c\u3078\u3047\u3002\u524d\u6255\u3044\u306e\u30b1\u30fc\u30b9\u3082\u8003\u3048\u306a\u3044\u3068\u3044\u3051\u306a\u3044\u3093\u3067\u3059\u306d\u3002\u300d<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong><span style=\"color: #b22222;\">\u25c6<\/span>\u91cd\u8981\u306a\u91d1\u878d\u8981\u7d20\u306e\u8abf\u6574\u306b\u306f\u5b9f\u52d9\u4e0a\u306e\u4fbf\u6cd5\u304c\u8a2d\u3051\u3089\u308c\u3066\u3044\u308b<\/strong><\/h4>\n<p>\u305d\u3053\u3067\u685c\u4e95\u306f\u601d\u3063\u305f\u3053\u3068\u3092\u53e3\u306b\u51fa\u3057\u305f\u3002<br \/>\n\u300c\u3067\u3082\u3001\u4f8b\u3048\u91cd\u5927\u306a\u91d1\u878d\u8981\u7d20\u3068\u9650\u5b9a\u3055\u308c\u3066\u3044\u3066\u3082\u3001\u4e00\u3064\u4e00\u3064\u306e\u53d6\u5f15\u306b\u91d1\u878d\u8981\u7d20\u306e\u8abf\u6574\u3092\u3059\u308b\u306e\u306f\u5927\u5909\u305d\u3046\u3067\u3059\u306d\u3002\u300d<\/p>\n<p>\u300c\u3046\u3093\u3001\u305d\u3046\u306a\u3093\u3060\u3002\u3060\u304b\u3089IFRS\u3067\u3082\u305d\u3053\u306f\u8003\u616e\u3055\u308c\u3066\u3044\u3066\u3001\u5b9f\u52d9\u4e0a\u306e\u4fbf\u6cd5\u304c\u8a2d\u3051\u3089\u308c\u3066\u3044\u308b\u3093\u3060\u3088\u3002\u300d<\/p>\n<p>\u300c\u305d\u3046\u306a\u3093\u3067\u3059\u304b\uff1f\u300d<\/p>\n<p>\u300c\u5951\u7d04\u958b\u59cb\u6642\u306b\u304a\u3044\u3066\u3001\u7d04\u675f\u3057\u305f\u8ca1\u53c8\u306f\u30b5\u30fc\u30d3\u30b9\u3092\u9867\u5ba2\u306b\u79fb\u8ee2\u3059\u308b\u6642\u70b9\u3068\u9867\u5ba2\u304c\u305d\u306e\u8ca1\u53c8\u306f\u30b5\u30fc\u30d3\u30b9\u306b\u5bfe\u3057\u3066\u652f\u6255\u3092\u884c\u3046\u6642\u70b9\u3068\u306e\u9593\u306e\u671f\u9593\u304c\uff11\u5e74\u4ee5\u5185\u3068\u306a\u308b\u3068\u898b\u8fbc\u3093\u3067\u3044\u308b\u5834\u5408\u306f\u3001\u7d04\u675f\u3057\u305f\u5bfe\u4fa1\u304b\u3089\u91cd\u5927\u306a\u91d1\u878d\u8981\u7d20\u306e\u5f71\u97ff\u3092\u8abf\u6574\u3059\u308b\u5fc5\u8981\u306f\u306a\u3044\u3093\u3060\u3088\u3002\u300d<\/p>\n<p>\u300c\u3078\u3047\u3002\u305d\u308c\u306f\u3042\u308a\u304c\u305f\u3044\u898f\u5b9a\u3067\u3059\u306d\uff01\u300d<\/p>\n<div class=\"box_info box clear\" style=\"font-size:18px; line-height:28px;-moz-border-radius: 20px; border-radius: 20px;background-color:#558ed5;color:#000000;border-color:#558ed5;\">\n\t\t<p style=\"text-align: center;\"><span class=\"highlight\" style=\"background-color:#FFFFFF;color:#000000;\"><strong>\u25bc\u3000\u30b9\u30c6\u30c3\u30d7\uff14\u3000\u25bc<\/strong><\/span><br \/>\n<span class=\"highlight\" style=\"background-color:#FFFFFF;color:#000000;\"><strong>\u53d6\u5f15\u4fa1\u683c\u306e\u5c65\u884c\u7fa9\u52d9\u3078\u306e\u914d\u5206<\/strong><\/span><\/p>\n<\/div>\n<a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2017\/01\/story_ifrs13-6.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-115873 aligncenter\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2017\/01\/story_ifrs13-6.png\" alt=\"\" width=\"458\" height=\"417\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2017\/01\/story_ifrs13-6.png 655w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2017\/01\/story_ifrs13-6-300x272.png 300w\" sizes=\"(max-width: 458px) 100vw, 458px\" \/><\/a><\/p>\n<p>\u300c\u53d6\u5f15\u4fa1\u683c\u304c\u6c7a\u307e\u3063\u305f\u3089\u3001\u305d\u306e\u53d6\u5f15\u4fa1\u984d\u3092\u305d\u308c\u305e\u308c\u306e\u5c65\u884c\u7fa9\u52d9\u3078\u914d\u5206\u3059\u308b\u3068\u3044\u3046\u3001\u30b9\u30c6\u30c3\u30d7\uff14\u306b\u79fb\u308b\u3093\u3060\u3002\u300d<\/p>\n<p>\u300c\u306a\u308b\u307b\u3069\u3002\u8a2d\u4f8b\u306e\u30b1\u30fc\u30b9\u3060\u3068\u3001\u5951\u7d04\u306e\u4e2d\u306b\u306f\u300c\u6a5f\u68b0\u306e\u8ca9\u58f2\u300d\u3068\u300c\u30e1\u30f3\u30c6\u30ca\u30f3\u30b9\u30fb\u30b5\u30fc\u30d3\u30b9\u300d\u3068\u3044\u3046\uff12\u3064\u306e\u5c65\u884c\u7fa9\u52d9\u304c\u3042\u308a\u307e\u3059\u306d\u3002\u300d<br \/>\n\u4f0a\u5d0e\u306f\u9837\u3044\u305f\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong><span style=\"color: #b22222;\">\u25c6<\/span>\u53d6\u5f15\u4fa1\u683c\u306f\u5c65\u884c\u7fa9\u52d9\u306e\u72ec\u7acb\u8ca9\u58f2\u4fa1\u683c\u306e\u6bd4\u3067\u6309\u5206<\/strong><\/h4>\n<p>\u300c\u53d6\u5f15\u4fa1\u683c\u306f\u3001\u305d\u308c\u305e\u308c\u306e\u5c65\u884c\u7fa9\u52d9\u306e\u72ec\u7acb\u8ca9\u58f2\u4fa1\u683c\uff08standalone selling price\uff09\u306e\u6bd4\u3067\u6309\u5206\u3059\u308b\u3053\u3068\u306b\u306a\u308b\u3093\u3060\u3088\u3002\u300d<\/p>\n<p>\u300c\u72ec\u7acb\u8ca9\u58f2\u4fa1\u683c\u3063\u3066\u4f55\u3067\u3059\u304b\uff1f\u300d<\/p>\n<p>\u300c\u72ec\u7acb\u8ca9\u58f2\u4fa1\u683c\u306f\u3001\u305d\u306e\u8ca1\u53c8\u306f\u30b5\u30fc\u30d3\u30b9\u3092\u5358\u72ec\u3067\u8ca9\u58f2\u3057\u305f\u6642\u306e\u4fa1\u683c\u3060\u3088\u3002\u300d<\/p>\n<p>\u300c\u306a\u308b\u307b\u3069\u3002\u72ec\u7acb\u3092\u5358\u72ec\u3068\u8aad\u307f\u76f4\u305b\u3070\u3044\u3044\u3093\u3067\u3059\u306d\u3002\u300d<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong><span style=\"color: #b22222;\">\u25c6<\/span>\u72ec\u7acb\u8ca9\u58f2\u4fa1\u683c\u304c\u89b3\u5bdf\u53ef\u80fd\u3067\u306f\u306a\u3044\u5834\u5408\u306f\u898b\u7a4d\u308b<\/strong><\/h4>\n<p>\u300c\u3053\u306e\u72ec\u7acb\u8ca9\u58f2\u4fa1\u683c\u306f\u3082\u3061\u308d\u3093\u89b3\u5bdf\u53ef\u80fd\u306a\u3082\u306e\u3067\u3042\u308b\u3053\u3068\u304c\u671b\u307e\u3057\u3044\u3093\u3060\u3051\u3069\u3001\u4e2d\u306b\u306f\u96e3\u3057\u3044\u3082\u306e\u3082\u3042\u308b\u3088\u306d\uff1f\u300d<\/p>\n<p>\u300c\u305f\u3057\u304b\u306b\u305d\u3046\u3067\u3059\u306d\u3002\u305d\u306e\u5834\u5408\u306f\u3001\u3069\u3046\u3084\u3063\u3066\u72ec\u7acb\u8ca9\u58f2\u4fa1\u683c\u3092\u6c7a\u3081\u308b\u3093\u3067\u3059\u304b\uff1f\u300d<\/p>\n<p>\u300c\u3053\u308c\u3082\u898b\u7a4d\u308a\u306b\u3088\u3063\u3066\u7b97\u5b9a\u3059\u308b\u3053\u3068\u306b\u306a\u308b\u3093\u3060\u3002\u57fa\u6e96\u3067\u306f\u3001\u8abf\u6574\u5f8c\u5e02\u5834\u8a55\u4fa1\u30a2\u30d7\u30ed\u30fc\u30c1\u3001\u4e88\u60f3\u30b3\u30b9\u30c8\u306b\u9069\u5207\u306a\u30de\u30fc\u30b8\u30f3\u3092\u52a0\u7b97\u3059\u308b\u30a2\u30d7\u30ed\u30fc\u30c1\u3001\u6b8b\u4f59\u30a2\u30d7\u30ed\u30fc\u30c1\u3068\u3044\u3063\u305f\u624b\u6cd5\u304c\u3042\u308b\u3068\u66f8\u304b\u308c\u3066\u3044\u308b\u3093\u3060\u3002\u300d<br \/>\n\u305d\u3046\u8a00\u3046\u3068\u3001\u4f0a\u5d0e\u306f\u685c\u4e95\u304c\u5206\u304b\u308a\u3084\u3059\u3044\u3088\u3046\u306b\u3001\u30db\u30ef\u30a4\u30c8\u30dc\u30fc\u30c9\u306b\uff13\u3064\u306e\u30a2\u30d7\u30ed\u30fc\u30c1\u3092\u66f8\u304d\u4e26\u3079\u305f\u3002<\/p>\n<p style=\"margin-bottom: 3px;\"><span style=\"color: #d2691e;\"><strong>\u3010\u72ec\u7acb\u8ca9\u58f2\u4fa1\u683c\u306e\u898b\u7a4d\u65b9\u6cd5\u3011<\/strong><\/span><\/p>\n<div class=\"box_info box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FAF0E6;color:#000000;border-color:#D2691E;\">\n\t\t<ul>\n<li>\u8abf\u6574\u5f8c\u5e02\u5834\u8a55\u4fa1\u30a2\u30d7\u30ed\u30fc\u30c1<\/li>\n<li>\u4e88\u60f3\u30b3\u30b9\u30c8 \uff0b \u30de\u30fc\u30b8\u30f3\u30a2\u30d7\u30ed\u30fc\u30c1<\/li>\n<li>\u6b8b\u4f59\u30a2\u30d7\u30ed\u30fc\u30c1<\/li>\n<\/ul>\n<\/div>\n<p>\u300c\u3078\u3047\u3002\u3044\u308d\u3093\u306a\u898b\u7a4d\u308a\u306e\u65b9\u6cd5\u304c\u3042\u308b\u3093\u3067\u3059\u306d\u3002\u300d<\/p>\n<p>\u300c\u3067\u306f\u3001\u8a2d\u4f8b\u306b\u623b\u3063\u3066\u307f\u3088\u3046\u3002\u300d<\/p>\n<div class=\"box_info box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 10px; border-radius: 10px;background-color:#FFFAFA;color:#000000;border-color:#cd5c5c;\">\n\t\t<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:2px;border-color:#cd5c5c;\"><\/div>\n<h4 style=\"text-align: center;\"><strong><span style=\"color: #cd5c5c;\">\uff3b\u8a2d\u4f8b\uff3d\uff08\u518d\u63b2\uff09<\/span><\/strong><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:2px;border-color:#cd5c5c;\"><\/div>\n<ul>\n<li>\u5f53\u793e\u306f\u6a5f\u68b0\u306e\u8ca9\u58f2\u53ca\u3073\u636e\u4ed8\u3068\u5f53\u8a72\u6a5f\u68b0\u306b\u95a2\u3059\u308b\u30e1\u30f3\u30c6\u30ca\u30f3\u30b9\u30fb\u30b5\u30fc\u30d3\u30b9\uff08\uff15\u5e74\uff09\u3092\u542b\u3093\u3060\u5951\u7d04\u3092\u7d50\u3093\u3060\u3002<\/li>\n<li>\u5f53\u8a72\u5951\u7d04\u306f\u3001IFRS\u7b2c15\u53f7\u306e\u5951\u7d04\u306e\u8981\u4ef6\u3092\u5168\u3066\u6e80\u305f\u3059\u3002<\/li>\n<li>\u6a5f\u68b0\u306f\u7279\u5225\u306a\u4ed5\u69d8\u3067\u306f\u306a\u304f\u3001\u4ed6\u306e\u9867\u5ba2\u306b\u8ee2\u58f2\u53ef\u80fd\u3067\u3042\u308b\u3002<\/li>\n<li>\u6a5f\u68b0\u306f\u5f53\u793e\u72ec\u81ea\u306e\u6280\u8853\u3092\u4f7f\u7528\u3057\u3066\u304a\u308a\u3001\u636e\u4ed8\u30b5\u30fc\u30d3\u30b9\u306e\u307f\u3092\u4ed6\u793e\u304b\u3089\u8abf\u9054\u3059\u308b\u3053\u3068\u306f\u3067\u304d\u306a\u3044\u3002<\/li>\n<li>\u30e1\u30f3\u30c6\u30ca\u30f3\u30b9\u30fb\u30b5\u30fc\u30d3\u30b9\u306f\u4ed6\u793e\u304b\u3089\u5bb9\u6613\u306b\u8abf\u9054\u53ef\u80fd\u3067\u3042\u308b\u3002<\/li>\n<li>\u5951\u7d04\u4fa1\u683c\u306f1,750,000\u5186\u3067\u3042\u308b\u3002<\/li>\n<li>\u6a5f\u68b0\u306e\u8ca9\u58f2\u53ca\u3073\u636e\u4ed8\u3068\u30e1\u30f3\u30c6\u30ca\u30f3\u30b9\u30fb\u30b5\u30fc\u30d3\u30b9\u306e\u72ec\u7acb\u8ca9\u58f2\u4fa1\u683c\u306f\u3001\u305d\u308c\u305e\u308c1,500,000\u5186\u3068500,000\u5186\u3067\u3042\u308b\u3002<\/li>\n<li>\u9867\u5ba2\u306f\u6a5f\u68b0\u306e\u636e\u4ed8\u78ba\u8a8d\u3092\u3082\u3063\u3066\u3001\u652f\u6255\u7fa9\u52d9\u304c\u751f\u3058\u308b\u3002<\/li>\n<li>\u6a5f\u68b0\u306e\u636e\u4ed8\u78ba\u8a8d\u5f8c\u306e\u30e1\u30f3\u30c6\u30ca\u30f3\u30b9\u30fb\u30b5\u30fc\u30d3\u30b9\u306e\u89e3\u7d04\u306f\u3067\u304d\u306a\u3044\u3002<\/li>\n<\/ul>\n<\/div>\n<p style=\"margin-bottom: 3px;\">\u300c\u306f\u3044\u3002\u3048\u30fc\u3068\u3001\u6a5f\u68b0\u306e\u8ca9\u58f2\u53ca\u3073\u636e\u4ed8\u3068\u30e1\u30f3\u30c6\u30ca\u30f3\u30b9\u30fb\u30b5\u30fc\u30d3\u30b9\u306e\u72ec\u7acb\u8ca9\u58f2\u4fa1\u683c\u306f\u3001\u305d\u308c\u305e\u308c1,500,000\u5186\u3068500,000\u5186\u3068\u306a\u3063\u3066\u3044\u308b\u304b\u3089\u3001\u53d6\u5f15\u4fa1\u683c1,750,000\u3092\u5404\u5c65\u884c\u7fa9\u52d9\u306b\u914d\u5206\u3059\u308b\u8a08\u7b97\u5f0f\u306f\u3001<\/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><strong>\uff3b\u6a5f\u68b0\u30fb\u636e\u4ed8\uff3d<\/strong><br \/>\n1,750,000\u00d7\uff5b1,500,000\uff0f\uff081,500,000\uff0b500,000\uff09\uff5d\uff1d1,312,500<\/p>\n<p><strong>\uff3b\u30e1\u30f3\u30c6\u30ca\u30f3\u30b9\u30fb\u30b5\u30fc\u30d3\u30b9\uff3d<\/strong><br \/>\n1,750,000\u00d7\uff5b500,000\uff0f\uff081,500,000\uff0b500,000\uff09\uff5d\uff1d437,500<\/p>\n<\/div>\n<p style=\"margin-top: -18px;\">\u3068\u306a\u308a\u3001\u6a5f\u68b0\u30fb\u636e\u4ed8\u304c\u542b\u307e\u308c\u308b\u5c65\u884c\u7fa9\u52d9\u306b1,312,500\u5186\u3001\u30e1\u30f3\u30c6\u30ca\u30f3\u30b9\u30fb\u30b5\u30fc\u30d3\u30b9\u306b437,500\u5186\u3092\u914d\u5206\u3059\u308b\u3053\u3068\u306b\u306a\u308b\u3093\u3067\u3059\u306d\u3002\u300d<\/p>\n<p>\u300c\u3046\u3093\u3001\u305d\u306e\u901a\u308a\u3060\u3088\u3002\u300d<\/p>\n<p>\u300c\u3053\u3053\u306f\u3001\u3060\u3044\u305f\u3044\u7406\u89e3\u3067\u304d\u305f\u3068\u601d\u3044\u307e\u3059\u3002\u300d<br \/>\n\u685c\u4e95\u306e\u8a00\u8449\u3092\u805e\u3044\u3066\u3001\u4f0a\u5d0e\u306f\u6e80\u8db3\u305d\u3046\u306b\u9837\u3044\u305f\u3002<\/p>\n<p><!--nextpage--><\/p>\n<div class=\"box_info box clear\" style=\"font-size:18px; line-height:28px;-moz-border-radius: 20px; border-radius: 20px;background-color:#b3a2c7;color:#000000;border-color:#b3a2c7;\">\n\t\t<p style=\"text-align: center;\"><span class=\"highlight\" style=\"background-color:#FFFFFF;color:#000000;\"><strong>\u25bc\u3000\u30b9\u30c6\u30c3\u30d7\uff15\u3000\u25bc<\/strong><\/span><br \/>\n<span class=\"highlight\" style=\"background-color:#FFFFFF;color:#000000;\"><strong>\u5c65\u884c\u7fa9\u52d9\u306e\u5145\u8db3\u306b\u3088\u308b\u53ce\u76ca\u306e\u8a8d\u8b58<\/strong><\/span><\/p>\n<\/div>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2017\/01\/story_ifrs13-7.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-115875 aligncenter\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2017\/01\/story_ifrs13-7.png\" alt=\"\" width=\"456\" height=\"414\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2017\/01\/story_ifrs13-7.png 652w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2017\/01\/story_ifrs13-7-300x271.png 300w\" sizes=\"(max-width: 456px) 100vw, 456px\" \/><\/a><\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong><span style=\"color: #b22222;\">\u25c6<\/span>\u5c65\u884c\u7fa9\u52d9\u306e\u5145\u8db3\u306b\u306f\uff12\u30d1\u30bf\u30fc\u30f3\u3042\u308b<\/strong><\/h4>\n<p>\u300c\u3068\u3046\u3068\u3046\u6700\u5f8c\u306e\u30b9\u30c6\u30c3\u30d7\uff15\u3067\u3059\u306d\u3002\u5c65\u884c\u7fa9\u52d9\u306e\u5145\u8db3\u306b\u3088\u308a\u53ce\u76ca\u3092\u8a8d\u8b58\u3059\u308b\u3053\u3068\u306b\u306a\u308b\u3093\u3067\u3059\u306d\u3002\u300d<br \/>\n\u3053\u3053\u3067\u3001\u4f0a\u5d0e\u304c\u518d\u3073\u30db\u30ef\u30a4\u30c8\u30dc\u30fc\u30c9\u306b\u56f3\u3092\u63cf\u304d\u59cb\u3081\u305f\u3002<\/p>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2017\/01\/story_ifrs13-8.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-115885 aligncenter\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2017\/01\/story_ifrs13-8.png\" alt=\"\" width=\"472\" height=\"221\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2017\/01\/story_ifrs13-8.png 674w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2017\/01\/story_ifrs13-8-300x140.png 300w\" sizes=\"(max-width: 472px) 100vw, 472px\" \/><\/a><\/p>\n<p>\u4f0a\u5d0e\u306f\u66f8\u304d\u7d42\u3048\u308b\u3068\u3001\u685c\u4e95\u306e\u65b9\u3078\u632f\u308a\u8fd4\u3063\u305f\u3002<br \/>\n\u300c\u53ce\u76ca\u306e\u8a8d\u8b58\u306e\u30d1\u30bf\u30fc\u30f3\u306b\u306f\u5927\u304d\u304f\uff12\u3064\u3042\u308b\u3093\u3060\u3002\uff11\u3064\u304c\u4e00\u5b9a\u671f\u9593\u306b\u308f\u305f\u308a\u5c65\u884c\u7fa9\u52d9\u3092\u5145\u8db3\u3059\u308b\u30d1\u30bf\u30fc\u30f3\u3002\u305d\u3057\u3066\u3082\u3046\uff11\u3064\u304c\u4e00\u6642\u70b9\u3067\u5145\u8db3\u3055\u308c\u308b\u30d1\u30bf\u30fc\u30f3\u3060\u3088\u3002\u300d<\/p>\n<p>\u300c\u306a\u308b\u307b\u3069\u3002\u300d<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong><span style=\"color: #b22222;\">\u25c6<\/span>\u300c\u4e00\u5b9a\u671f\u9593\u306b\u308f\u305f\u308a\u5c65\u884c\u7fa9\u52d9\u304c\u5145\u8db3\u3055\u308c\u308b\u3082\u306e\u300d\u306b\u8a72\u5f53\u3059\u308b\uff13\u8981\u4ef6<\/strong><\/h4>\n<p>\u300cIFRS\u3067\u306f\u3001\u4e00\u5b9a\u671f\u9593\u306b\u308f\u305f\u308a\u5c65\u884c\u7fa9\u52d9\u304c\u5145\u8db3\u3055\u308c\u308b\u8981\u4ef6\u3092\u8a2d\u3051\u3066\u3001\u305d\u308c\u306b\u8a72\u5f53\u3057\u306a\u3044\u5834\u5408\u306f\u3001\u4e00\u6642\u70b9\u3067\u5c65\u884c\u7fa9\u52d9\u3092\u5145\u8db3\u3055\u308c\u308b\u5c65\u884c\u7fa9\u52d9\u3060\u3068\u8003\u3048\u308b\u3093\u3060\u3002\u300d<\/p>\n<p>\u300c\u3078\u3047\u3002\u307e\u305a\u306f\u3001\u305d\u306e\u5c65\u884c\u7fa9\u52d9\u304c\u4e00\u5b9a\u671f\u9593\u306b\u308f\u305f\u308a\u5145\u8db3\u3055\u308c\u308b\u5c65\u884c\u7fa9\u52d9\u304b\u3069\u3046\u304b\u3092\u691c\u8a0e\u3059\u308c\u3070\u3044\u3044\u3093\u3067\u3059\u306d\u3002\u300d<\/p>\n<p>\u300c\u305d\u3046\u3060\u306d\u3002\u8981\u4ef6\u306f\uff13\u3064\u3042\u308b\u3002\u3053\u308c\u3089\u306e\uff13\u3064\u306e\u3046\u3061\u3001\u3044\u305a\u308c\u304b\u306b\u8a72\u5f53\u3057\u305f\u5834\u5408\u306f\u3001\u4e00\u5b9a\u671f\u9593\u306b\u308f\u305f\u308a\u5145\u8db3\u3055\u308c\u308b\u5c65\u884c\u7fa9\u52d9\u306b\u8a72\u5f53\u3059\u308b\u3093\u3060\u3002\u300d<br \/>\n\u305d\u3046\u8a00\u3046\u3068\u3001\u4f0a\u5d0e\u306f\u3055\u3089\u306b\u8aac\u660e\u3092\u7d9a\u3051\u305f\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong><span style=\"border-style: solid; border-width: 2px; padding: 2px 2px 2px 2px; border-color: #9400D3;\">\u8981\u4ef6\u2460<\/span>\u3000\u9867\u5ba2\u304c\u3001\u4f01\u696d\u306e\u5c65\u884c\u306b\u3088\u3063\u3066\u63d0\u4f9b\u3055\u308c\u308b\u4fbf\u76ca\u3092\u3001\u4f01\u696d\u304c\u5c65\u884c\u3059\u308b\u306b\u3064\u308c\u3066\u540c\u6642\u306b\u53d7\u3051\u53d6\u3063\u3066\u6d88\u8cbb\u3059\u308b<\/strong><\/h4>\n<p>\u300c\u307e\u305a\u306f\u3001\u9867\u5ba2\u304c\u3001\u4f01\u696d\u306e\u5c65\u884c\u306b\u3088\u3063\u3066\u63d0\u4f9b\u3055\u308c\u308b\u4fbf\u76ca\u3092\u3001\u4f01\u696d\u304c\u5c65\u884c\u3059\u308b\u306b\u3064\u308c\u3066\u540c\u6642\u306b\u53d7\u3051\u53d6\u3063\u3066\u6d88\u8cbb\u3059\u308b\u5834\u5408\u3002\u300d<\/p>\n<p>\u300c\u4fbf\u76ca\u3092\u4f01\u696d\u304c\u5c65\u884c\u3059\u308b\u3068\u540c\u6642\u306b\u6d88\u8cbb\uff65\uff65\uff65\u300d<br \/>\n\u685c\u4e95\u306f\u4f0a\u5d0e\u304c\u8a00\u3063\u305f\u8a00\u8449\u3092\u5fa9\u5531\u3057\u3066\u307f\u305f\u304c\u3001\u307e\u3060\u30d4\u30f3\u3068\u6765\u306a\u3044\u8868\u60c5\u3092\u3057\u3066\u3044\u308b\u3002<\/p>\n<p>\u300c\u3053\u308c\u306b\u306f\u30b5\u30fc\u30d3\u30b9\u5951\u7d04\u304c\u5f53\u3066\u306f\u307e\u308b\u3093\u3060\u3002\u4f8b\u3048\u3070\u3001\u6e05\u6383\u30b5\u30fc\u30d3\u30b9\u3068\u304b\u306d\u3002\u6e05\u6383\u306e\u304a\u3058\u3055\u3093\u304c\u3053\u306e\u90e8\u5c4b\u3092\u6383\u9664\u3057\u3066\u304f\u308c\u305f\u3068\u3059\u308b\u3002\u305d\u306e\u5834\u5408\u3001\u300c\u6e05\u6383\u300d\u3068\u3044\u3046\u30b5\u30fc\u30d3\u30b9\u306e\u63d0\u4f9b\u3068\u540c\u6642\u306b\u50d5\u305f\u3061\u306f\u7dba\u9e97\u306b\u306a\u3063\u305f\u90e8\u5c4b\u3068\u3044\u3046\u300c\u4fbf\u76ca\u3092\u53d7\u3051\u3066\u6d88\u8cbb\u3059\u308b\u300d\u3068\u8003\u3048\u308b\u3093\u3060\u3088\u3002\u300d<\/p>\n<p>\u300c\u3042\u3042\u3001\u306a\u308b\u307b\u3069\u3002\u300d<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong><span style=\"border-style: solid; border-width: 2px; padding: 2px 2px 2px 2px; border-color: #9400D3;\">\u8981\u4ef6\u2461<\/span>\u3000\u4f01\u696d\u306e\u5c65\u884c\u304c\u8cc7\u7523\u3092\u5275\u51fa\u3059\u308b\u304b\u53c8\u306f\u5897\u4fa1\u3055\u305b\u3001\u9867\u5ba2\u304c\u5f53\u8a72\u8cc7\u7523\u306e\u5275\u51fa\u53c8\u306f\u5897\u4fa1\u306b\u3064\u308c\u3066\u305d\u308c\u3092\u652f\u914d\u3059\u308b<\/strong><\/h4>\n<p>\u300c\u7d9a\u3044\u3066\u3001\u4f01\u696d\u306e\u5c65\u884c\u304c\u8cc7\u7523\u3092\u5275\u51fa\u3059\u308b\u304b\u53c8\u306f\u5897\u4fa1\u3055\u305b\u3001\u9867\u5ba2\u304c\u5f53\u8a72\u8cc7\u7523\u306e\u5275\u51fa\u53c8\u306f\u5897\u4fa1\u306b\u3064\u308c\u3066\u305d\u308c\u3092\u652f\u914d\u3059\u308b\u3068\u3044\u3046\u3082\u306e\u3060\u3088\u3002\u3053\u308c\u306f\u3001\u9867\u5ba2\u306e\u571f\u5730\u306e\u4e0a\u306b\u5efa\u8a2d\u3092\u884c\u3046\u5834\u5408\u304c\u4f8b\u3048\u3068\u3057\u3066\u6319\u3052\u3089\u308c\u308b\u306d\u3002\u300d<br \/>\n\u4f0a\u5d0e\u306f\u3061\u3089\u308a\u3068\u685c\u4e95\u3092\u898b\u3066\u3001\u685c\u4e95\u306e\u8868\u60c5\u3092\u78ba\u8a8d\u3057\u305f\u3002<\/p>\n<p>\u300c\u306f\u3044\u3002\u3053\u3053\u306f\u5927\u4e08\u592b\u3067\u3059\u3002\u300d<br \/>\n\u3053\u308c\u306b\u306f\u3001\u5c11\u3057\u5b89\u5fc3\u3057\u305f\u8868\u60c5\u3067\u685c\u4e95\u306f\u7b54\u3048\u305f\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong><span style=\"border-style: solid; border-width: 2px; padding: 2px 2px 2px 2px; border-color: #9400D3;\">\u8981\u4ef6\u2462<\/span>\u3000\u4f01\u696d\u306e\u5c65\u884c\u304c\u3001\u4f01\u696d\u304c\u4ed6\u306b\u8ee2\u7528\u3067\u304d\u308b\u8cc7\u7523\u3092\u5275\u51fa\u305b\u305a\u3001\u304b\u3064\u3001\u4f01\u696d\u304c\u73fe\u5728\u307e\u3067\u306b\u5b8c\u4e86\u3057\u305f\u5c65\u884c\u306b\u5bfe\u3059\u308b\u652f\u6255\u3092\u53d7\u3051\u308b\u5f37\u5236\u53ef\u80fd\u306a\u6a29\u5229\u3092\u6709\u3057\u3066\u3044\u308b<\/strong><\/h4>\n<p>\u300c\u6700\u5f8c\u306e\u8981\u4ef6\u306f\u3001\u4f01\u696d\u306e\u5c65\u884c\u304c\u3001\u4f01\u696d\u304c\u4ed6\u306b\u8ee2\u7528\u3067\u304d\u308b\u8cc7\u7523\u3092\u5275\u51fa\u305b\u305a\u3001\u304b\u3064\u3001\u4f01\u696d\u304c\u73fe\u5728\u307e\u3067\u306b\u5b8c\u4e86\u3057\u305f\u5c65\u884c\u306b\u5bfe\u3059\u308b\u652f\u6255\u3092\u53d7\u3051\u308b\u5f37\u5236\u53ef\u80fd\u306a\u6a29\u5229\u3092\u6709\u3057\u3066\u3044\u308b\u5834\u5408\u3060\u3088\u3002\u300d<\/p>\n<p>\u300c\u3053\u308c\u306a\u3089\u30a4\u30e1\u30fc\u30b8\u3067\u304d\u307e\u3059\u3002\u500b\u5225\u53d7\u6ce8\u751f\u7523\u306e\u5834\u5408\u304c\u3053\u308c\u306b\u3042\u3066\u306f\u307e\u308a\u307e\u3059\u306d\uff01\u300d<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong><span style=\"color: #b22222;\">\u25c6<\/span>\u3044\u305a\u308c\u306e\u8981\u4ef6\u3082\u6e80\u305f\u3055\u306a\u3051\u308c\u3070\u3001\u4e00\u6642\u70b9\u3067\u5145\u8db3\u3055\u308c\u308b\u5c65\u884c\u7fa9\u52d9\u306b\u5206\u985e\u3059\u308b<\/strong><\/h4>\n<p>\u300c\u305d\u3046\u3060\u306d\u3002\u305d\u3057\u3066\u3001\u3053\u308c\u3089\u306e<span style=\"border-style: solid; border-width: 2px; padding: 1px 1px 1px 1px; border-color: #9400D3;\"><strong>\u8981\u4ef6\u2460\uff5e\u2462<\/strong><\/span>\u306b\u8a72\u5f53\u3057\u306a\u3044\u5834\u5408\u306f\u3001\u4e00\u6642\u70b9\u3067\u5145\u8db3\u3055\u308c\u308b\u5c65\u884c\u7fa9\u52d9\u306b\u5206\u985e\u3055\u308c\u308b\u3093\u3060\u3088\u3002\u300d<\/p>\n<p>\u300c\u306a\u308b\u307b\u3069\u3002\u5206\u304b\u308a\u307e\u3057\u305f\u3002\u300d<\/p>\n<p>\u300c\u3067\u306f\u3001\u8a2d\u4f8b\u306e\u6a5f\u68b0\u306e\u8ca9\u58f2\u3068\u30e1\u30f3\u30c6\u30ca\u30f3\u30b9\u30fb\u30b5\u30fc\u30d3\u30b9\u306e\u5c65\u884c\u7fa9\u52d9\u306e\u5145\u8db3\u30d1\u30bf\u30fc\u30f3\u3092\u8003\u3048\u3066\u307f\u3088\u3046\u3002\u300d<br \/>\n<div class=\"box_info box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 10px; border-radius: 10px;background-color:#FFFAFA;color:#000000;border-color:#cd5c5c;\">\n\t\t<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:2px;border-color:#cd5c5c;\"><\/div>\n<h4 style=\"text-align: center;\"><strong><span style=\"color: #cd5c5c;\">\uff3b\u8a2d\u4f8b\uff3d\uff08\u518d\u63b2\uff09<\/span><\/strong><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:2px;border-color:#cd5c5c;\"><\/div>\n<ul>\n<li>\u5f53\u793e\u306f\u6a5f\u68b0\u306e\u8ca9\u58f2\u53ca\u3073\u636e\u4ed8\u3068\u5f53\u8a72\u6a5f\u68b0\u306b\u95a2\u3059\u308b\u30e1\u30f3\u30c6\u30ca\u30f3\u30b9\u30fb\u30b5\u30fc\u30d3\u30b9\uff08\uff15\u5e74\uff09\u3092\u542b\u3093\u3060\u5951\u7d04\u3092\u7d50\u3093\u3060\u3002<\/li>\n<li>\u5f53\u8a72\u5951\u7d04\u306f\u3001IFRS\u7b2c15\u53f7\u306e\u5951\u7d04\u306e\u8981\u4ef6\u3092\u5168\u3066\u6e80\u305f\u3059\u3002<\/li>\n<li>\u6a5f\u68b0\u306f\u7279\u5225\u306a\u4ed5\u69d8\u3067\u306f\u306a\u304f\u3001\u4ed6\u306e\u9867\u5ba2\u306b\u8ee2\u58f2\u53ef\u80fd\u3067\u3042\u308b\u3002<\/li>\n<li>\u6a5f\u68b0\u306f\u5f53\u793e\u72ec\u81ea\u306e\u6280\u8853\u3092\u4f7f\u7528\u3057\u3066\u304a\u308a\u3001\u636e\u4ed8\u30b5\u30fc\u30d3\u30b9\u306e\u307f\u3092\u4ed6\u793e\u304b\u3089\u8abf\u9054\u3059\u308b\u3053\u3068\u306f\u3067\u304d\u306a\u3044\u3002<\/li>\n<li>\u30e1\u30f3\u30c6\u30ca\u30f3\u30b9\u30fb\u30b5\u30fc\u30d3\u30b9\u306f\u4ed6\u793e\u304b\u3089\u5bb9\u6613\u306b\u8abf\u9054\u53ef\u80fd\u3067\u3042\u308b\u3002<\/li>\n<li>\u5951\u7d04\u4fa1\u683c\u306f1,750,000\u5186\u3067\u3042\u308b\u3002<\/li>\n<li>\u6a5f\u68b0\u306e\u8ca9\u58f2\u53ca\u3073\u636e\u4ed8\u3068\u30e1\u30f3\u30c6\u30ca\u30f3\u30b9\u30fb\u30b5\u30fc\u30d3\u30b9\u306e\u72ec\u7acb\u8ca9\u58f2\u4fa1\u683c\u306f\u3001\u305d\u308c\u305e\u308c1,500,000\u5186\u3068500,000\u5186\u3067\u3042\u308b\u3002<\/li>\n<li>\u9867\u5ba2\u306f\u6a5f\u68b0\u306e\u636e\u4ed8\u78ba\u8a8d\u3092\u3082\u3063\u3066\u3001\u652f\u6255\u7fa9\u52d9\u304c\u751f\u3058\u308b\u3002<\/li>\n<li>\u6a5f\u68b0\u306e\u636e\u4ed8\u78ba\u8a8d\u5f8c\u306e\u30e1\u30f3\u30c6\u30ca\u30f3\u30b9\u30fb\u30b5\u30fc\u30d3\u30b9\u306e\u89e3\u7d04\u306f\u3067\u304d\u306a\u3044\u3002<\/li>\n<\/ul>\n<\/div>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong><span style=\"border-style: solid; border-width: 2px; padding: 2px 2px 2px 2px; border-color: #cd5c5c;\">\u8a2d\u4f8b<\/span>\u3000\u6a5f\u68b0\u306e\u8ca9\u58f2\u53ca\u3073\u636e\u4ed8\u306f\u4e00\u6642\u70b9\u3067\u5145\u8db3\u3055\u308c\u308b\u5c65\u884c\u7fa9\u52d9<\/strong><\/h4>\n<p>\u300c\u306f\u3044\u3002\u307e\u305a\uff11\u3064\u76ee\u306e\u5c65\u884c\u7fa9\u52d9\u3067\u3042\u308b\u6a5f\u68b0\u306e\u8ca9\u58f2\u53ca\u3073\u636e\u4ed8\u3067\u3059\u306d\u3002\u3048\u3063\u3068\u3001\u6a5f\u68b0\u306e\u8ca9\u58f2\u306b\u3064\u3044\u3066\u3067\u3059\u304c\u3001<span style=\"border-style: solid; border-width: 2px; padding: 1px 1px 1px 1px; border-color: #9400D3;\"><strong><strong>\u8981\u4ef6\u2460<\/strong><\/strong><\/span>\u306f\u30b5\u30fc\u30d3\u30b9\u5951\u7d04\u306b\u3064\u3044\u3066\u306e\u8981\u4ef6\u3067\u3059\u3057\u3001<span style=\"border-style: solid; border-width: 2px; padding: 1px 1px 1px 1px; border-color: #9400D3;\"><strong><strong>\u8981\u4ef6\u2461<\/strong><\/strong><\/span>\u306b\u3042\u308b\u8cc7\u7523\u3092\u5275\u51fa\u30fb\u5897\u4fa1\u3059\u308b\u5c65\u884c\u7fa9\u52d9\u3067\u3082\u306a\u3044\u3067\u3059\u304b\u3089\u3001<span style=\"border-style: solid; border-width: 2px; padding: 1px 1px 1px 1px; border-color: #9400D3;\"><strong><strong>\u8981\u4ef6\u2460<\/strong>\u53ca\u3073<strong>\u2461<\/strong><\/strong><\/span>\u306f\u5f53\u3066\u306f\u307e\u3089\u306a\u3044\u3067\u3059\u306d\u3002\u305d\u308c\u306b\u3001\u3053\u306e\u6a5f\u68b0\u306f\u3001\u6761\u4ef6\u306b\u3042\u308b\u3088\u3046\u306b\u7279\u5225\u306a\u4ed5\u69d8\u3067\u306f\u306a\u304f\u3001\u4ed6\u306e\u9867\u5ba2\u306b\u8ee2\u58f2\u53ef\u80fd\u3068\u3044\u3046\u3053\u3068\u3067\u3059\u304b\u3089\u3001\u5148\u307b\u3069\u306e<span style=\"border-style: solid; border-width: 2px; padding: 1px 1px 1px 1px; border-color: #9400D3;\"><strong><strong>\u8981\u4ef6\u2462<\/strong><\/strong><\/span>\u3082\u6e80\u305f\u3055\u306a\u3044\u3067\u3059\u306d\u3002\u636e\u4ed8\u306b\u3064\u3044\u3066\u3082\u3069\u306e\u8981\u4ef6\u3082\u6e80\u305f\u3055\u306a\u3044\u305f\u3081\u3001\u4e00\u6642\u70b9\u3067\u5145\u8db3\u3055\u308c\u308b\u5c65\u884c\u7fa9\u52d9\u306b\u306a\u308b\u3068\u601d\u3044\u307e\u3059\u3002\u300d<\/p>\n<p>\u300c\u3046\u3093\u3001\u305d\u3046\u3060\u306d\u3002\u300d<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong><span style=\"border-style: solid; border-width: 2px; padding: 2px 2px 2px 2px; border-color: #cd5c5c;\">\u8a2d\u4f8b<\/span>\u3000\u30e1\u30f3\u30c6\u30ca\u30f3\u30b9\u30fb\u30b5\u30fc\u30d3\u30b9\u306f\u4e00\u5b9a\u671f\u9593\u306b\u308f\u305f\u308a\u5145\u8db3\u3055\u308c\u308b\u5c65\u884c\u7fa9\u52d9<\/strong><\/h4>\n<p>\u300c\u3067\u306f\u3001\u30e1\u30f3\u30c6\u30ca\u30f3\u30b9\u30fb\u30b5\u30fc\u30d3\u30b9\u306f\u3069\u3046\u304b\u306a\uff1f\u300d<br \/>\n\u4f0a\u5d0e\u306f\u3001\u8155\u3092\u7d44\u307f\u306a\u304c\u3089\u7d9a\u3051\u3066\u685c\u4e95\u306b\u5c0b\u306d\u305f\u3002<\/p>\n<p>\u300c\u30e1\u30f3\u30c6\u30ca\u30f3\u30b9\u30fb\u30b5\u30fc\u30d3\u30b9\u306f\u3001\uff15\u5e74\u9593\u7d99\u7d9a\u3057\u3066\u305d\u306e\u30b5\u30fc\u30d3\u30b9\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3093\u3067\u3059\u3088\u306d\uff65\uff65\uff65\u3002\u3053\u308c\u306f\u30b5\u30fc\u30d3\u30b9\u5951\u7d04\u3067\u3059\u304b\u3089\u3001\u4f01\u696d\u306e\u5c65\u884c\u306b\u3088\u3063\u3066\u63d0\u4f9b\u3055\u308c\u308b\u4fbf\u76ca\u3092\u4f01\u696d\u304c\u5c65\u884c\u3059\u308b\u306b\u3064\u308c\u3066\u540c\u6642\u306b\u53d7\u3051\u53d6\u3063\u3066\u6d88\u8cbb\u3059\u308b\u3068\u3044\u3046\uff11\u3064\u76ee\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3059\u3068\u601d\u3044\u307e\u3059\u3002\u300d<\/p>\n<p>\u300c\u305d\u3046\u3060\u306d\u3002\u3068\u3044\u3046\u3053\u3068\u306f\u3001\u30e1\u30f3\u30c6\u30ca\u30f3\u30b9\u30fb\u30b5\u30fc\u30d3\u30b9\u306f\u4e00\u5b9a\u671f\u9593\u306b\u308f\u305f\u308a\u5145\u8db3\u3055\u308c\u308b\u5c65\u884c\u7fa9\u52d9\u306b\u306a\u308b\u306d\u3002\u3053\u3053\u306f\u3082\u3046\u5927\u4e08\u592b\u305d\u3046\u3060\u306d\u3002\u300d<\/p>\n<p>\u300c\u306f\u3044\u3002\u300d\u3068\u9837\u304d\u3001\u685c\u4e95\u306f\u518d\u3073\u307b\u3063\u3068\u4e00\u606f\u3092\u3064\u3044\u305f\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong><span style=\"color: #b22222;\">\u25c6<\/span>\u5145\u8db3\u30d1\u30bf\u30fc\u30f3\u5225\u306e\u53ce\u76ca\u8a8d\u8b58\u65b9\u6cd5<\/strong><\/h4>\n<p>\u300c\u30d1\u30bf\u30fc\u30f3\u304c\uff12\u3064\u3042\u308b\u3053\u3068\u304c\u7406\u89e3\u3067\u304d\u305f\u3089\u3001\u305d\u308c\u305e\u308c\u306e\u30d1\u30bf\u30fc\u30f3\u306e\u53ce\u76ca\u304c\u3069\u306e\u3088\u3046\u306b\u8a8d\u8b58\u3055\u308c\u308b\u306e\u304b\u3092\u78ba\u8a8d\u3057\u3066\u3044\u304f\u3088\u3002\u300d<\/p>\n<p>\u300c\u306f\u3044\u3002\u3068\u3046\u3068\u3046\u53ce\u76ca\u306e\u8a8d\u8b58\u3067\u3059\u306d\uff01\u300d<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong><span style=\"color: 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\/>\n\u300c\u3068\u3044\u3046\u3053\u3068\u306f\u3001437,500\u5186\u00f7\uff15\u5e74\u00f712\u30f6\u6708\u3067\u3001\u6bce\u6708\u7d047,291\u5186\u306e\u53ce\u76ca\u3092\u8a8d\u8b58\u3059\u308b\u3053\u3068\u306b\u306a\u308b\u3093\u3067\u3059\u306d\uff01\u300d<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong><span style=\"color: #b22222;\">\u25c6<\/span>\u4e00\u6642\u70b9\u3067\u5145\u8db3\u3055\u308c\u308b\u5c65\u884c\u7fa9\u52d9\u306f\u8ca1\u53c8\u306f\u30b5\u30fc\u30d3\u30b9\u306e\u300c\u652f\u914d\u300d\u304c\u79fb\u8ee2\u3057\u305f\u6642\u306b\u53ce\u76ca\u8a8d\u8b58<\/strong><\/h4>\n<p>\u4e00\u5b9a\u671f\u9593\u306b\u308f\u305f\u308a\u5145\u8db3\u3055\u308c\u308b\u5c65\u884c\u7fa9\u52d9\u306e\u7406\u89e3\u304c\u3067\u304d\u305f\u3053\u3068\u3067\u8abf\u5b50\u3065\u3044\u305f\u685c\u4e95\u306f\u3001\u7d9a\u3051\u3066\u4f0a\u5d0e\u306b\u8cea\u554f\u3057\u305f\u3002<br \/>\n\u300c\u3067\u306f\u3001\u4e00\u6642\u70b9\u3067\u5145\u8db3\u3055\u308c\u308b\u5c65\u884c\u7fa9\u52d9\u306f\u3001\u3044\u3064\u306e\u30bf\u30a4\u30df\u30f3\u30b0\u3067\u53ce\u76ca\u8a8d\u8b58\u3055\u308c\u308b\u3053\u3068\u306b\u306a\u308b\u3093\u3067\u3059\u304b\uff1f\u300d<\/p>\n<p>\u4f0a\u5d0e\u306f\u685c\u4e95\u306e\u305d\u306e\u69d8\u5b50\u306b\u982c\u3092\u7de9\u3081\u3066\u7b54\u3048\u305f\u3002<br \/>\n\u300c\u4e00\u6642\u70b9\u3067\u5145\u8db3\u3055\u308c\u308b\u5c65\u884c\u7fa9\u52d9\u306f\u3001\u8ca1\u53c8\u306f\u30b5\u30fc\u30d3\u30b9\u306e\u652f\u914d\uff08control\uff09\u304c\u9867\u5ba2\u306b\u79fb\u8ee2\u3057\u305f\u6642\u70b9\u3067\u53ce\u76ca\u3092\u8a8d\u8b58\u3059\u308b\u3053\u3068\u306b\u306a\u308b\u3093\u3060\u3088\u3002\u300d<\/p>\n<p>\u300c\u652f\u914d\u3001\u3067\u3059\u304b\u3002\u30ea\u30fc\u30b9\u4f1a\u8a08\u306e\u6642\u3082\u305d\u3046\u3067\u3057\u305f\u3051\u3069\u3001IFRS\u3092\u52c9\u5f37\u3057\u3066\u3044\u308b\u3068\u3088\u304f\u8033\u306b\u3059\u308b\u8a00\u8449\u3067\u3059\u306d\u3002\u300d<\/p>\n<p>\u300c\u305d\u3046\u3060\u306d\u3002\u3053\u306e\u300c\u652f\u914d\u300d\u3068\u306f\u3001\u8cc7\u7523\u306e\u4f7f\u7528\u3092\u6307\u56f3\u3057\u3001\u305d\u306e\u8cc7\u7523\u304b\u3089\u6b8b\u308a\u306e\u4fbf\u76ca\u306e\u307b\u3068\u3093\u3069\u5168\u3066\u3092\u7372\u5f97\u3059\u308b\u80fd\u529b\u306e\u3053\u3068\u3092\u8a00\u3046\u3093\u3060\u3088\u3002\u3053\u308c\u306b\u306f\u3001\u4ed6\u306e\u4f01\u696d\u304c\u8cc7\u7523\u306e\u4f7f\u7528\u3092\u6307\u56f3\u3057\u3001\u8cc7\u7523\u304b\u3089\u4fbf\u76ca\u3092\u5f97\u308b\u3053\u3068\u3092\u59a8\u3052\u308b\u80fd\u529b\u3082\u542b\u307e\u308c\u308b\u3093\u3060\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>\u652f\u914d\u304c\u9867\u5ba2\u306b\u79fb\u8ee2\u3057\u305f\u3053\u3068\u3092\u793a\u3059\uff15\u3064\u306e\u6307\u6a19<\/strong><\/h4>\n<p>\u300c\u3067\u3082\u3001\u300e\u652f\u914d\u306e\u79fb\u8ee2\u300f\u3068\u8a00\u308f\u308c\u3066\u3082\u6f20\u7136\u3068\u3057\u3059\u304e\u3066\u3044\u3066\u3001\u3069\u306e\u6642\u70b9\u3067\u79fb\u3063\u305f\u3068\u8a00\u3048\u308b\u306e\u304b\u30a4\u30e1\u30fc\u30b8\u304c\u6e67\u304b\u306a\u3044\u3067\u3059\u3002\u300d<br \/>\n\u4e0d\u5b89\u305d\u3046\u306a\u8868\u60c5\u3067\u685c\u4e95\u306f\u8a00\u3063\u305f\u3002<\/p>\n<p>\u300c\u305d\u3046\u3060\u3088\u306d\u3002\u3067\u3082\u3001\u57fa\u6e96\u306b\u652f\u914d\u304c\u9867\u5ba2\u306b\u79fb\u8ee2\u3057\u305f\u3053\u3068\u3092\u793a\u3059\u6307\u6a19\u304c\u3044\u304f\u3064\u304b\u5217\u6319\u3055\u308c\u3066\u3044\u308b\u304b\u3089\u3001\u3053\u308c\u3089\u306e\u6307\u6a19\u3092\u8003\u616e\u3057\u3066\u3001\u3069\u306e\u6642\u70b9\u3067\u9867\u5ba2\u304c\u7d04\u675f\u3055\u308c\u305f\u8cc7\u7523\u306b\u5bfe\u3059\u308b\u652f\u914d\u3092\u7372\u5f97\u3057\u3066\u3001\u4f01\u696d\u304c\u5c65\u884c\u7fa9\u52d9\u3092\u5145\u8db3\u3057\u305f\u304b\u3092\u6c7a\u5b9a\u3059\u308b\u3053\u3068\u306b\u306a\u308b\u3093\u3060\u3088\u3002\u300d<\/p>\n<p>\u300c\u3048\u3001\u3053\u3053\u306f\u8981\u4ef6\u3067\u306f\u306a\u304f\u3066\u3001\u6307\u6a19\u306a\u3093\u3067\u3059\u306d\u3002\u300d<\/p>\n<p>\u300c\u305d\u3046\u306a\u3093\u3060\u3002\u5177\u4f53\u7684\u306b\u306f\u3001\u4ee5\u4e0b\u306e\u6307\u6a19\u304c\u6319\u3052\u3089\u308c\u3066\u3044\u308b\u3088\u3002\u3082\u3061\u308d\u3093\u3053\u308c\u3089\u306e\u6307\u6a19\u304c\u7db2\u7f85\u7684\u306a\u3082\u306e\u3067\u306f\u306a\u3044\u3053\u3068\u306b\u306f\u7559\u610f\u304c\u5fc5\u8981\u3060\u3088\u3002\u300d<br \/>\n\u305d\u3046\u8a00\u3046\u3068\u3001\u4f0a\u5d0e\u306f\u30db\u30ef\u30a4\u30c8\u30dc\u30fc\u30c9\u306b\uff15\u3064\u306e\u6307\u6a19\u3092\u7c21\u5358\u306b\u307e\u3068\u3081\u305f\u3002<\/p>\n<p style=\"margin-bottom: 3px;\"><strong>\u3010\u300c\u652f\u914d\u306e\u79fb\u8ee2\u300d\u306e\u6307\u6a19\u3011<\/strong><\/p>\n<div class=\"box_info box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#F5FFFA;color:#000000;border-color:#556B2F;\">\n\t\t<ul>\n<li>\u4f01\u696d\u304c\u8cc7\u7523\u306b\u5bfe\u3059\u308b\u652f\u6255\u3092\u53d7\u3051\u308b\u73fe\u5728\u306e\u6a29\u5229\u3092\u6709\u3057\u3066\u3044\u308b\u3002<\/li>\n<li>\u9867\u5ba2\u304c\u652f\u914d\u306b\u5bfe\u3059\u308b\u6cd5\u7684\u6240\u6709\u6a29\u3092\u6709\u3057\u3066\u3044\u308b\u3002<\/li>\n<li>\u4f01\u696d\u304c\u8cc7\u7523\u306e\u7269\u7406\u7684\u5360\u6709\u3092\u79fb\u8ee2\u3057\u305f\u3002<\/li>\n<li>\u9867\u5ba2\u304c\u8cc7\u7523\u306e\u6240\u6709\u306b\u4f34\u3046\u91cd\u5927\u306a\u30ea\u30b9\u30af\u3068\u7d4c\u6e08\u4fa1\u5024\u3092\u6709\u3057\u3066\u3044\u308b\u3002<\/li>\n<li>\u9867\u5ba2\u304c\u8cc7\u7523\u3092\u691c\u53ce\u3057\u305f\u3002<\/li>\n<\/ul>\n<\/div>\n<p>\u300c\u3048\u30fc\u3068\u3001\u3053\u306e\u6307\u6a19\u3092\u57fa\u306b\u8003\u3048\u308b\u3068\u3001\u8a2d\u4f8b\u306b\u3042\u308b\u6a5f\u68b0\u306e\u8ca9\u58f2\u53ca\u3073\u8a2d\u7f6e\u306f\u3001\u6a5f\u68b0\u306e\u636e\u4ed8\u3092\u9867\u5ba2\u304c\u78ba\u8a8d\u3057\u3066\u691c\u53ce\u3057\u305f\u6642\u70b9\u3067\u652f\u914d\u304c\u79fb\u8ee2\u3057\u305f\u3068\u8003\u3048\u3089\u308c\u308b\u305f\u3081\u3001\u305d\u306e\u6642\u70b9\u3067\u53ce\u76ca\u3092\u8a8d\u8b58\u3059\u308b\u3053\u3068\u306b\u306a\u308b\u3093\u3067\u3059\u306d\u3002\u300d<\/p>\n<p>\u300c\u305d\u3046\u3044\u3046\u3053\u3068\u3060\u306d\u3002\u300d<br \/>\n\u4f0a\u5d0e\u306f\u306b\u3063\u3053\u308a\u7b11\u3063\u3066\u9837\u3044\u305f\u3002<\/p>\n<p><!--nextpage--><\/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>\u5951\u7d04\u8cc7\u7523\u3068\u5951\u7d04\u8ca0\u50b5<\/strong><\/h4>\n<div style=\"padding: 10px; border: 3px solid #AAD5D5; background-color: #f5fffa; border-radius: 5px;\">\n<ul>\n<li>IFRS\u7b2c15\u53f7\u306e\u30dd\u30a4\u30f3\u30c8<\/li>\n<li>\u53ce\u76ca\u8a8d\u8b58\u306e\uff15\u30b9\u30c6\u30c3\u30d7<\/li>\n<li><span class=\"highlight\" style=\"background-color:#FFFF00;\">\u5951\u7d04\u8cc7\u7523\u3068\u5951\u7d04\u8ca0\u50b5<\/span><\/li>\n<li>\u958b\u793a<\/li>\n<\/ul>\n<p style=\"margin-top: -24px;\">\n<\/div>\n<p>&nbsp;<\/p>\n<p>\u305d\u3053\u3067\u3001\u4f0a\u5d0e\u306f\u624b\u3092\u30dd\u30f3\u3068\u6253\u3063\u3066\u8a00\u3063\u305f\u3002<br 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\/>\n\u4f0a\u5d0e\u306f\u7533\u3057\u8a33\u306a\u3055\u305d\u3046\u306b\u8a00\u3063\u305f\u3002<\/p>\n<p>\u300c\u306f\u3044\u3002\u300d\u3068\u3001\u685c\u4e95\u306f\u30c9\u30ad\u30c9\u30ad\u3057\u306a\u304c\u3089\u4f0a\u5d0e\u306e\u8aac\u660e\u306b\u69cb\u3048\u305f\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong><span style=\"color: #b22222;\">\u25c6<\/span>\u5951\u7d04\u8cc7\u7523<\/strong><\/h4>\n<p>\u300c\u307e\u305a\u3001\u5951\u7d04\u8cc7\u7523\u306e\u8aac\u660e\u304b\u3089\u884c\u304f\u306d\u3002\u300d<br \/>\n\u4f0a\u5d0e\u306f\u518d\u3073\u30da\u30f3\u3092\u624b\u306b\u3057\u3066\u3001\u4ed5\u8a33\u3092\u66f8\u304d\u306a\u304c\u3089\u8a00\u8449\u3092\u7d9a\u3051\u305f\u3002<\/p>\n<p>\u300c\u9867\u5ba2\u304c\u5bfe\u4fa1\u3092\u652f\u6255\u3046\u304b\u3001\u652f\u6255\u671f\u65e5\u5230\u6765\u524d\u306b\u3001\u8ca1\u53c8\u306f\u30b5\u30fc\u30d3\u30b9\u3092\u79fb\u8ee2\u3057\u3066\u5c65\u884c\u7fa9\u52d9\u3092\u5145\u8db3\u3057\u305f\u5834\u5408\u3001\u4f01\u696d\u306f\u9867\u5ba2\u304b\u3089\u5bfe\u4fa1\u3092\u53d7\u3051\u53d6\u308b\u6a29\u5229\u3092\u7372\u5f97\u3057\u3001\u5951\u7d04\u8cc7\u7523\u3092\u6709\u3059\u308b\u3053\u3068\u306b\u306a\u308b\u3093\u3060\u3002\u300d<\/p>\n<p>\u300c\u306f\u3041\u3002\u300d<br \/>\n\u685c\u4e95\u306f\u4f0a\u5d0e\u306e\u8a00\u3046\u3053\u3068\u304c\u30a4\u30de\u30a4\u30c1\u7406\u89e3\u3067\u304d\u305a\u3001\u751f\u8fd4\u4e8b\u3092\u8fd4\u3057\u305f\u3002<\/p>\n<p>\u300c\u5177\u4f53\u4f8b\u304c\u3042\u3063\u305f\u65b9\u304c\u5206\u304b\u308a\u3084\u3059\u3044\u3088\u306d\u3002\u305b\u3063\u304b\u304f\u3060\u304b\u3089\u3001\u4eca\u307e\u3067\u4f7f\u3063\u3066\u304d\u305f\u8a2d\u4f8b\u3092\u7528\u3044\u3066\u8aac\u660e\u3057\u3088\u3046\u3002\u305f\u3060\u3001\u4e00\u90e8\u6761\u4ef6\u3092\u5909\u66f4\u3059\u308b\u306d\u3002\u300d<\/p>\n<p>\u300c\u306f\u3044\u3001\u5206\u304b\u308a\u307e\u3057\u305f\u3002\u300d<br \/>\n<div class=\"box_info box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 10px; border-radius: 10px;background-color:#FFFAFA;color:#000000;border-color:#cd5c5c;\">\n\t\t<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:2px;border-color:#cd5c5c;\"><\/div>\n<h4 style=\"text-align: center;\"><strong><span style=\"color: #cd5c5c;\">\uff3b\u8a2d\u3000\u4f8b\uff3d<\/span><\/strong><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:2px;border-color:#cd5c5c;\"><\/div>\n<ul>\n<li>\u5f53\u793e\u306f\u6a5f\u68b0\u306e\u8ca9\u58f2\u53ca\u3073\u636e\u4ed8\u3068\u5f53\u8a72\u6a5f\u68b0\u306b\u95a2\u3059\u308b\u30e1\u30f3\u30c6\u30ca\u30f3\u30b9\u30b5\u30fc\u30d3\u30b9\uff08\uff15\u5e74\uff09\u3092\u542b\u3093\u3060\u5951\u7d04\u3092\u7d50\u3093\u3060\u3002<\/li>\n<li><span class=\"highlight\" style=\"background-color:#FFFF00;\">\u636e\u4ed8\u30b5\u30fc\u30d3\u30b9\u306f\u4ed6\u793e\u304b\u3089\u8abf\u9054\u53ef\u80fd\u3067\u3042\u308a\u3001\u6a5f\u68b0\u306e\u7d0d\u5165\u3068\u636e\u4ed8\u30b5\u30fc\u30d3\u30b9\u306f\u5225\u500b\u306e\u5c65\u884c\u7fa9\u52d9\u3068\u5224\u65ad\u3055\u308c\u305f\u3002<\/span><\/li>\n<li><span class=\"highlight\" style=\"background-color:#FFFF00;\">\u6a5f\u68b0\u306e\u7d0d\u5165\u3068\u636e\u4ed8\u30b5\u30fc\u30d3\u30b9\u306e\u5404\u5c65\u884c\u7fa9\u52d9\u3078\u306e\u53d6\u5f15\u4fa1\u683c\u306e\u914d\u5206\u984d\u306f\u30011,112,500\u5186\u53ca\u3073200,000\u5186\u3067\u3042\u308b\u3002<\/span><\/li>\n<li><span class=\"highlight\" style=\"background-color:#FFFF00;\">\u6a5f\u68b0\u306f\u5951\u7d04\u3067\u4ed5\u69d8\u304c\u5b9a\u3081\u3089\u308c\u3066\u304a\u308a\u3001\u6a5f\u68b0\u306e\u652f\u914d\u304c\u5951\u7d04\u3067\u5408\u610f\u3055\u308c\u305f\u4ed5\u69d8\u306b\u5f93\u3063\u3066\u9867\u5ba2\u306b\u79fb\u8ee2\u3055\u308c\u305f\u3053\u3068\u304c\u4f01\u696d\u304c\u5ba2\u89b3\u7684\u306b\u5224\u65ad\u3067\u304d\u308b\u3002<\/span><\/li>\n<li>\u9867\u5ba2\u306f\u6a5f\u68b0\u306e\u636e\u4ed8\u78ba\u8a8d\u3092\u3082\u3063\u3066\u3001\u652f\u6255\u7fa9\u52d9\u304c\u751f\u3058\u308b\u3002<\/li>\n<li>\u6a5f\u68b0\u306e\u636e\u4ed8\u78ba\u8a8d\u5f8c\u306e\u30e1\u30f3\u30c6\u30ca\u30f3\u30b9\u30fb\u30b5\u30fc\u30d3\u30b9\u306e\u89e3\u7d04\u306f\u3067\u304d\u306a\u3044\u3002<\/li>\n<\/ul>\n<\/div>\n<p>\u300c\u5909\u66f4\u70b9\u306f\u3001\u6a5f\u68b0\u306e\u7d0d\u5165\u3068\u636e\u4ed8\u30b5\u30fc\u30d3\u30b9\u304c\u5225\u500b\u306e\u5c65\u884c\u7fa9\u52d9\u3060\u3068\u3044\u3046\u70b9\u3068\u3001\u4f01\u696d\u306f\u6a5f\u68b0\u304c\u5951\u7d04\u3067\u5408\u610f\u3055\u308c\u305f\u4ed5\u69d8\u306b\u5f93\u3063\u3066\u3044\u308b\u3068\u3044\u3046\u8a3c\u62e0\u3092\u5f97\u308b\u3053\u3068\u304c\u3067\u304d\u3066\u3001\u6a5f\u68b0\u306e\u652f\u914d\u306e\u79fb\u8ee2\u3092\u4f01\u696d\u304c\u5ba2\u89b3\u7684\u306b\u5224\u65ad\u3067\u304d\u308b\u3001\u3068\u3044\u3046\u6761\u4ef6\u304c\u4ed8\u3044\u305f\u3053\u3068\u3060\u3088\u3002<br \/>\n\uff12\u3064\u76ee\u306e\u6761\u4ef6\u306f\u3061\u3087\u3063\u3068\u7279\u6b8a\u304b\u3082\u3057\u308c\u306a\u3044\u3051\u3069\u3001\u5951\u7d04\u8cc7\u7523\u3092\u7406\u89e3\u3059\u308b\u305f\u3081\u306e\u8a2d\u4f8b\u3060\u3068\u601d\u3063\u3066\u805e\u3044\u3066\u306d\u3002\u300d<br \/>\n\u3053\u306e\u6761\u4ef6\u304c\u3069\u3046\u7d61\u3093\u3067\u304f\u308b\u306e\u304b\u5206\u304b\u3089\u306a\u3044\u307e\u307e\u3001\u685c\u4e95\u306f\u9ed9\u3063\u3066\u9837\u3044\u305f\u3002<\/p>\n<p style=\"margin-bottom: 3px;\"><strong>\uff3b\u6a5f\u68b0\u7d0d\u5165\u6642\uff3d<\/strong><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-115898\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2017\/01\/story_ifrs13-9.png\" alt=\"\" width=\"837\" height=\"47\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2017\/01\/story_ifrs13-9.png 837w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2017\/01\/story_ifrs13-9-300x16.png 300w\" sizes=\"(max-width: 837px) 100vw, 837px\" \/><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-top: -24px; padding-left: 15px;\"><span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff09<\/span>\u3000<span style=\"font-size: 12px;\">\u52d8\u5b9a\u79d1\u76ee\u540d\u306f\u4e0a\u8a18\u306b\u9650\u3089\u308c\u306a\u3044\u3002<\/span><\/p>\n<p>\u300c\u3053\u308c\u306f\u3001\u8a2d\u4f8b\u306e\u30b1\u30fc\u30b9\u3067\u8a00\u3046\u3068\u6a5f\u68b0\u3092\u9867\u5ba2\u306b\u7d0d\u5165\u3057\u305f\u6bb5\u968e\u306e\u4ed5\u8a33\u3060\u3088\u3002\u307e\u305f\u636e\u4ed8\u304c\u7d42\u308f\u3063\u3066\u304a\u3089\u305a\u3001\u9867\u5ba2\u304b\u3089\u306e\u691c\u53ce\u3082\u884c\u308f\u308c\u3066\u3044\u306a\u3044\u5834\u5408\u3060\u3051\u3069\u3001\u6a5f\u68b0\u306e\u7d0d\u5165\u3068\u3044\u3046\u5c65\u884c\u7fa9\u52d9\u304c\u5b8c\u4e86\u3055\u308c\u305f\u30bf\u30a4\u30df\u30f3\u30b0\u3060\u306d\u3002\u300d<\/p>\n<p>\u300c\u3048\u3001\u3053\u3053\u3067\u4ed5\u8a33\u304c\u5fc5\u8981\u306b\u306a\u308b\u3093\u3067\u3059\u304b\u3002\u300d<br \/>\n\u685c\u4e95\u306f\u9a5a\u3044\u305f\u69d8\u5b50\u3067\u4f0a\u5d0e\u306b\u305f\u305a\u306d\u305f\u3002<\/p>\n<p>\u300c\u3053\u306e\u8a2d\u4f8b\u3067\u306f\u3001\u300c\u6a5f\u68b0\u306e\u7d0d\u5165\u300d\u3068\u3044\u3046\u5c65\u884c\u7fa9\u52d9\u3092\u5b8c\u4e86\u3057\u305f\u3053\u3068\u3067\u3001\u6a5f\u68b0\u306e\u636e\u4ed8\u3084\u691c\u53ce\u3092\u5f85\u305f\u305a\u3001\u6a5f\u68b0\u306e\u652f\u914d\u304c\u9867\u5ba2\u306b\u79fb\u8ee2\u3057\u305f\u3068\u8003\u3048\u3089\u308c\u308b\u304b\u3089\u306a\u3093\u3060\u3002\u300d<\/p>\n<p>\u300c\u3042\u3042\u3001\u306a\u308b\u307b\u3069\u3002\u3042\u306e\u3084\u3084\u3053\u3057\u3044\u8ffd\u52a0\u6761\u4ef6\u304c\u3053\u3053\u3067\u5229\u3044\u3066\u304f\u308b\u3093\u3067\u3059\u306d\u3002\u300d<br \/>\n\u4f0a\u5d0e\u306f\u82e6\u7b11\u3057\u3066\u7b54\u3048\u305f\u3002<\/p>\n<p>\u300c\u307e\u3041\u3001\u305d\u3046\u3044\u3046\u3053\u3068\u3060\u306d\u3002\u305d\u3057\u3066\u3001\u9867\u5ba2\u304c\u636e\u4ed8\u5b8c\u4e86\u3092\u78ba\u8a8d\u3057\u3001\u691c\u53ce\u3057\u305f\u6642\u70b9\u3067\u3001\u3053\u3046\u4ed5\u8a33\u3092\u5207\u308b\u3053\u3068\u306b\u306a\u308b\u3093\u3060\u3088\u3002\u300d<\/p>\n<p style=\"margin-bottom: 3px;\"><strong>\uff3b\u9867\u5ba2\u691c\u53ce\u6642\uff3d<\/strong><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-115905\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2017\/01\/story_ifrs13-10.png\" alt=\"\" width=\"837\" height=\"88\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2017\/01\/story_ifrs13-10.png 837w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2017\/01\/story_ifrs13-10-300x31.png 300w\" sizes=\"(max-width: 837px) 100vw, 837px\" \/><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-top: -24px; padding-left: 15px;\"><span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff09<\/span>\u3000<span style=\"font-size: 12px;\">\u52d8\u5b9a\u79d1\u76ee\u540d\u306f\u4e0a\u8a18\u306b\u9650\u3089\u308c\u306a\u3044\u3002<\/span><\/p>\n<p>\u300c\u306a\u308b\u307b\u3069\u3002\u7d50\u679c\u3068\u3057\u3066\u3001\u501f\u65b9\u306b\u50b5\u6a29\u3001\u8cb8\u65b9\u306b\u58f2\u4e0a\u9ad8\u3068\u3044\u3046\u3001\u3044\u3064\u3082\u306e\u79d1\u76ee\u304c\u6b8b\u308b\u3053\u3068\u306b\u306a\u308b\u3093\u3067\u3059\u306d\u3002\u300d<br \/>\n\u685c\u4e95\u306e\u8a00\u8449\u306b\u4f0a\u5d0e\u306f\u9837\u3044\u305f\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong><span style=\"color: #b22222;\">\u25c6<\/span>\u5951\u7d04\u8cc7\u7523\u3068\u50b5\u6a29\u306f\u5bfe\u4fa1\u3092\u53d7\u3051\u53d6\u308b\u6761\u4ef6\u306e\u6709\u7121\u3067\u533a\u5225<\/strong><\/h4>\n<p>\u300c\u3053\u3053\u3067\u300c\u5951\u7d04\u8cc7\u7523\u300d\u3068\u300c\u50b5\u6a29\u300d\u3068\u3044\u3046\uff12\u3064\u306e\u52d8\u5b9a\u79d1\u76ee\u304c\u51fa\u3066\u304d\u3066\u3044\u308b\u3093\u3060\u3051\u3069\u3001\u3053\u306e\u5951\u7d04\u8cc7\u7523\u3068\u50b5\u6a29\u306f\u3001\u6642\u306e\u7d4c\u904e\u4ee5\u5916\u3067\u300e\u5bfe\u4fa1\u3092\u53d7\u3051\u53d6\u308b\u6761\u4ef6\u304c\u7121\u6761\u4ef6\u304b\u5426\u304b\u300f\u3067\u533a\u5225\u3055\u308c\u308b\u3093\u3060\u3088\u3002\u300d<\/p>\n<p>\u300c\u5bfe\u4fa1\u3092\u53d7\u3051\u53d6\u308b\u6761\u4ef6\u3067\u3059\u304b\uff1f\u300d<br \/>\n\u4f0a\u5d0e\u306e\u8aac\u660e\u306b\u3001\u685c\u4e95\u306f\u9996\u3092\u50be\u3052\u305f\u3002<\/p>\n<p>\u300c\u305d\u3046\u3002\u5c65\u884c\u7fa9\u52d9\u3092\u5145\u8db3\u3057\u305f\u3051\u3069\u3001\u6642\u306e\u7d4c\u904e\u4ee5\u5916\u306b\u5bfe\u4fa1\u3092\u53d7\u3051\u53d6\u308b\u305f\u3081\u306b\u4f55\u3089\u304b\u306e\u6761\u4ef6\u304c\u5fc5\u8981\u306a\u5834\u5408\u306f\u3001\u300e\u5951\u7d04\u8cc7\u7523\u300f\u3092\u8a08\u4e0a\u3059\u308b\u3002\u6a5f\u68b0\u3092\u7d0d\u5165\u3057\u305f\u6642\u70b9\u3060\u3068\u3001\u307e\u3060\u636e\u4ed8\u304c\u7d42\u308f\u3063\u3066\u306a\u3044\u3088\u306d\uff1f\u300d<\/p>\n<p>\u300c\u3048\u3048\u3002\u652f\u6255\u7fa9\u52d9\u306e\u78ba\u5b9a\u306f\u6a5f\u68b0\u306e\u636e\u4ed8\u304c\u7d42\u308f\u3063\u3066\u3001\u9867\u5ba2\u304c\u305d\u308c\u3092\u78ba\u8a8d\u3057\u3066\u304b\u3089\u3067\u3059\u304b\u3089\u3001\u307e\u3060\u5bfe\u4fa1\u3092\u53d7\u3051\u53d6\u308b\u6a29\u5229\u304c\u78ba\u5b9a\u3057\u3066\u3044\u306a\u3044\u3063\u3066\u3053\u3068\u3067\u3059\u306d\u3002\u300d<br \/>\n\u4f0a\u5d0e\u306f\u685c\u4e95\u306e\u7b54\u3048\u306b\u306b\u3063\u3053\u308a\u3057\u3066\u9837\u3044\u305f\u3002<\/p>\n<p>\u300c\u6a5f\u68b0\u7d0d\u5165\u3068\u3044\u3046\u5c65\u884c\u7fa9\u52d9\u306f\u5145\u8db3\u3057\u305f\u3093\u3060\u3051\u3069\u3001\u307e\u3060\u652f\u6255\u304c\u78ba\u5b9a\u3059\u308b\u307e\u3067\u306b\u3084\u3089\u306a\u304d\u3083\u3044\u3051\u306a\u3044\u3053\u3068\u304c\u3042\u308b\u304b\u3089\u3001\u300e\u6761\u4ef6\u4ed8\u304d\u300f\u3068\u306a\u308b\u3093\u3060\u3002\u3060\u304b\u3089\u300e\u5951\u7d04\u8cc7\u7523\u300f\u3092\u8a08\u4e0a\u3059\u308b\u3068\u3044\u3046\u308f\u3051\u3060\u3088\u3002\u300d<\/p>\n<p>\u300c\u306a\u308b\u307b\u3069\u3002\u636e\u4ed8\u78ba\u8a8d\u5f8c\u306f\u3001\u652f\u6255\u3092\u53d7\u3051\u308b\u6a29\u5229\u304c\u78ba\u5b9a\u3057\u3001\u652f\u6255\u671f\u65e5\u307e\u3067\u306e\u6642\u306e\u7d4c\u904e\u3092\u5f85\u3066\u3070\u3044\u3044\u3060\u3051\u3067\u3059\u304b\u3089\u3001\u300e\u5bfe\u4fa1\u3092\u53d7\u3051\u53d6\u308b\u6761\u4ef6\u304c\u7121\u6761\u4ef6\u300f\u306b\u306a\u308b\u3093\u3067\u3059\u306d\u3002\u300d<\/p>\n<p>\u300c\u305d\u306e\u901a\u308a\u3002\u5bfe\u4fa1\u3092\u53d7\u3051\u53d6\u308b\u6a29\u5229\u304c\u7121\u6761\u4ef6\u3060\u304b\u3089\u3001\u9867\u5ba2\u304c\u636e\u4ed8\u78ba\u8a8d\u3057\u305f\u30bf\u30a4\u30df\u30f3\u30b0\u3067\u300e\u50b5\u6a29\u300f\u3068\u3057\u3066\u8a08\u4e0a\u3059\u308b\u3093\u3060\u3002\u300d<\/p>\n<p>\u300c\u3078\u3047\u3002IFRS\u3067\u306f\u3001\u300e\u5951\u7d04\u8cc7\u7523\u300f\u3068\u300e\u55b6\u696d\u50b5\u6a29\u300f\u3092\u533a\u5225\u3057\u3066\u7ba1\u7406\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3093\u3067\u3059\u306d\u3002\u300d<br \/>\n\u685c\u4e95\u306f\u6e9c\u606f\u3092\u5410\u304d\u306a\u304c\u3089\u8a00\u3063\u305f\u3002<\/p>\n<p>\u300c\u9762\u5012\u3060\u3051\u3069\u3001\u305d\u3046\u306a\u308b\u306d\u3002\u300d<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong><span style=\"color: #b22222;\">\u25c6<\/span>\u5951\u7d04\u8ca0\u50b5<\/strong><\/h4>\n<p>\u300c\u3067\u306f\u3001\u5951\u7d04\u8ca0\u50b5\u306f\u5951\u7d04\u8cc7\u7523\u306e\u9006\u30d1\u30bf\u30fc\u30f3\u3068\u8003\u3048\u3066\u3044\u3044\u3093\u3067\u3059\u304b\uff1f\u300d<\/p>\n<p>\u300c\u305d\u3046\u3060\u3088\u3002\u8ca1\u53c8\u306f\u30b5\u30fc\u30d3\u30b9\u306e\u79fb\u8ee2\u3068\u3044\u3046\u5c65\u884c\u7fa9\u52d9\u306e\u5145\u8db3\u524d\u306b\u9867\u5ba2\u304c\u652f\u6255\u3044\u3092\u3057\u305f\u5834\u5408\u3084\u3001\u4f01\u696d\u304c\u5c65\u884c\u7fa9\u52d9\u3092\u5c65\u884c\u3059\u308b\u524d\u306b\u4f01\u696d\u304c\u7121\u6761\u4ef6\u306e\u5bfe\u4fa1\u306b\u5bfe\u3059\u308b\u6a29\u5229\u3092\u6709\u3057\u3066\u3044\u3066\u3001\u305d\u306e\u652f\u6255\u671f\u65e5\u304c\u5230\u6765\u3057\u305f\u5834\u5408\u306f\u3001\u5951\u7d04\u8ca0\u50b5\u3092\u8a08\u4e0a\u3059\u308b\u3093\u3060\u3002\u300d<\/p>\n<p>\u300c\u3078\u3047\u3002\u300d<br \/>\n\u305d\u3046\u8a00\u3046\u3068\u3001\u685c\u4e95\u3082\u30da\u30f3\u3092\u624b\u306b\u53d6\u3063\u3066\u3001\u4ed5\u8a33\u3092\u66f8\u304d\u59cb\u3081\u305f\u3002<\/p>\n<p style=\"margin-bottom: 3px;\">\u300c\uff65\uff65\uff65\u3068\u3044\u3046\u3053\u3068\u306f\u3001\u9867\u5ba2\u304c\u8ca1\u53c8\u306f\u30b5\u30fc\u30d3\u30b9\u3092\u79fb\u8ee2\u3059\u308b\u524d\u306b\u524d\u6255\u3044\u3057\u305f\u3068\u304d\u306b\u306f\u3001<\/p>\n<p style=\"margin-bottom: 3px;\"><strong>\uff3b\u524d\u6255\u6642\uff3d<\/strong><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-116081\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2017\/01\/story_ifrs13-11.png\" alt=\"\" width=\"837\" height=\"48\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2017\/01\/story_ifrs13-11.png 837w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2017\/01\/story_ifrs13-11-300x17.png 300w\" sizes=\"(max-width: 837px) 100vw, 837px\" \/><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-top: -24px; padding-left: 15px; margin-bottom: 3px;\"><span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff09<\/span>\u3000<span style=\"font-size: 12px;\">\u52d8\u5b9a\u79d1\u76ee\u540d\u306f\u4e0a\u8a18\u306b\u9650\u3089\u308c\u306a\u3044\u3002<\/span><\/p>\n<p>\u3068\u306a\u308b\u3093\u3067\u3059\u306d\u3002\u300d<\/p>\n<p>\u300c\u305d\u306e\u901a\u308a\u3060\u3088\u3002\u300d<br \/>\n\u685c\u4e95\u306f\u3055\u3089\u306b\u7d9a\u3051\u3066\u3001\u30da\u30f3\u3092\u8d70\u3089\u305b\u305f\u3002<\/p>\n<p>\u300c\u305d\u3057\u3066\u3001\u8ca1\u53c8\u306f\u30b5\u30fc\u30d3\u30b9\u3092\u79fb\u8ee2\u3057\u3001\u5c65\u884c\u7fa9\u52d9\u3092\u5145\u8db3\u3057\u305f\u6642\u70b9\u3067\u6b21\u306e\u4ed5\u8a33\u304c\u51fa\u3066\u304f\u308b\u3093\u3067\u3059\u306d\u3002\u300d<\/p>\n<p style=\"margin-bottom: 3px;\"><strong>\uff3b\u5c65\u884c\u7fa9\u52d9\u5145\u8db3\u6642\uff3d<\/strong><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-116083\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2017\/01\/story_ifrs13-12.png\" alt=\"\" width=\"837\" height=\"47\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2017\/01\/story_ifrs13-12.png 837w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2017\/01\/story_ifrs13-12-300x16.png 300w\" sizes=\"(max-width: 837px) 100vw, 837px\" \/><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-top: -24px; padding-left: 15px;\"><span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff09<\/span>\u3000<span style=\"font-size: 12px;\">\u52d8\u5b9a\u79d1\u76ee\u540d\u306f\u4e0a\u8a18\u306b\u9650\u3089\u308c\u306a\u3044\u3002<\/span><\/p>\n<p>\u300c\u305d\u3046\u3060\u306d\u3002\u300d\u3068\u76f8\u69cc\u3092\u6253\u3063\u3066\u3001\u4f0a\u5d0e\u306f\u685c\u4e95\u306b\u5148\u3092\u4fc3\u3057\u305f\u3002\u3068\u3053\u308d\u304c\u3001\u685c\u4e95\u304c\u56f0\u60d1\u3057\u305f\u8868\u60c5\u3067\u4f0a\u5d0e\u3092\u898b\u305f\u3002<\/p>\n<p>\u300c\u305f\u3060\u3001\uff12\u3064\u76ee\u306b\u3042\u308b\u5c65\u884c\u7fa9\u52d9\u3092\u5145\u8db3\u3059\u308b\u524d\u306b\u4f01\u696d\u304c\u7121\u6761\u4ef6\u306e\u5bfe\u4fa1\u306b\u5bfe\u3059\u308b\u6a29\u5229\u3092\u6709\u3057\u3066\u3044\u3066\u3001\u305d\u306e\u652f\u6255\u671f\u65e5\u304c\u5230\u6765\u3057\u305f\u5834\u5408\u3063\u3066\u3001\u3088\u304f\u5206\u304b\u3089\u306a\u304f\u3066\uff65\uff65\uff65\u300d<\/p>\n<p>\u300c\u3046\u3093\u3001\u78ba\u304b\u306b\u5206\u304b\u308a\u306b\u304f\u3044\u3088\u306d\u3002\u305b\u3063\u304b\u304f\u3060\u304b\u3089\u3001\u8a2d\u4f8b\u306b\u3042\u308b\u30e1\u30f3\u30c6\u30ca\u30f3\u30b9\u30fb\u30b5\u30fc\u30d3\u30b9\u304c\u6a5f\u68b0\u636e\u4ed8\u6642\u306b\u652f\u6255\u3092\u53d7\u3051\u308b\u5834\u5408\u306e\u4ed5\u8a33\u3092\u8003\u3048\u3066\u307f\u3088\u3046\u3002\u300d<br \/>\n\u4f0a\u5d0e\u306f\u5b89\u5fc3\u3055\u305b\u308b\u3088\u3046\u685c\u4e95\u306b\u5fae\u7b11\u307f\u304b\u3051\u305f\u3002<\/p>\n<p>\u300c\u3048\u30fc\u3068\u3001\u8a2d\u4f8b\u3067\u306f\u3001\u6a5f\u68b0\u3092\u636e\u4ed8\u6642\u306b\u6a5f\u68b0\u306e\u8ca9\u58f2\u53ca\u3073\u636e\u4ed8\u3068\u30e1\u30f3\u30c6\u30ca\u30f3\u30b9\u30fb\u30b5\u30fc\u30d3\u30b9\u306e\u5408\u8a08\u91d1\u984d\u306b\u5bfe\u3059\u308b\u9867\u5ba2\u306e\u652f\u6255\u7fa9\u52d9\u304c\u78ba\u5b9a\u3059\u308b\u3093\u3067\u3059\u3088\u306d\u3002\u300d<br \/>\n<div class=\"box_info box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 10px; border-radius: 10px;background-color:#FFFAFA;color:#000000;border-color:#cd5c5c;\">\n\t\t<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:2px;border-color:#cd5c5c;\"><\/div>\n<h4 style=\"text-align: center;\"><strong><span style=\"color: #cd5c5c;\">\uff3b\u8a2d\u4f8b\uff08\u518d\u63b2\uff09\uff3d<\/span><\/strong><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:2px;border-color:#cd5c5c;\"><\/div>\n<ul>\n<li>\u5f53\u793e\u306f\u6a5f\u68b0\u306e\u8ca9\u58f2\u53ca\u3073\u636e\u4ed8\u3068\u5f53\u8a72\u6a5f\u68b0\u306b\u95a2\u3059\u308b\u30e1\u30f3\u30c6\u30ca\u30f3\u30b9\u30b5\u30fc\u30d3\u30b9\uff08\uff15\u5e74\uff09\u3092\u542b\u3093\u3060\u5951\u7d04\u3092\u7d50\u3093\u3060\u3002<\/li>\n<li><span class=\"highlight\" style=\"background-color:#FFFF00;\">\u636e\u4ed8\u30b5\u30fc\u30d3\u30b9\u306f\u4ed6\u793e\u304b\u3089\u8abf\u9054\u53ef\u80fd\u3067\u3042\u308a\u3001\u6a5f\u68b0\u306e\u7d0d\u5165\u3068\u636e\u4ed8\u30b5\u30fc\u30d3\u30b9\u306f\u5225\u500b\u306e\u5c65\u884c\u7fa9\u52d9\u3068\u5224\u65ad\u3055\u308c\u305f\u3002<\/span><\/li>\n<li><span class=\"highlight\" style=\"background-color:#FFFF00;\">\u6a5f\u68b0\u306e\u7d0d\u5165\u3068\u636e\u4ed8\u30b5\u30fc\u30d3\u30b9\u306e\u5404\u5c65\u884c\u7fa9\u52d9\u3078\u306e\u53d6\u5f15\u4fa1\u683c\u306e\u914d\u5206\u984d\u306f\u30011,112,500\u5186\u53ca\u3073200,000\u5186\u3067\u3042\u308b\u3002<\/span><\/li>\n<li><span class=\"highlight\" style=\"background-color:#FFFF00;\">\u6a5f\u68b0\u306f\u5951\u7d04\u3067\u4ed5\u69d8\u304c\u5b9a\u3081\u3089\u308c\u3066\u304a\u308a\u3001\u6a5f\u68b0\u306e\u652f\u914d\u304c\u5951\u7d04\u3067\u5408\u610f\u3055\u308c\u305f\u4ed5\u69d8\u306b\u5f93\u3063\u3066\u9867\u5ba2\u306b\u79fb\u8ee2\u3055\u308c\u305f\u3053\u3068\u304c\u4f01\u696d\u304c\u5ba2\u89b3\u7684\u306b\u5224\u65ad\u3067\u304d\u308b\u3002<\/span><\/li>\n<li>\u9867\u5ba2\u306f\u6a5f\u68b0\u306e\u636e\u4ed8\u78ba\u8a8d\u3092\u3082\u3063\u3066\u3001\u652f\u6255\u7fa9\u52d9\u304c\u751f\u3058\u308b\u3002<\/li>\n<li>\u6a5f\u68b0\u306e\u636e\u4ed8\u78ba\u8a8d\u5f8c\u306e\u30e1\u30f3\u30c6\u30ca\u30f3\u30b9\u30fb\u30b5\u30fc\u30d3\u30b9\u306e\u89e3\u7d04\u306f\u3067\u304d\u306a\u3044\u3002<\/li>\n<\/ul>\n<\/div>\n<p>\u300c\u305d\u3046\u3060\u306d\u3002\u3060\u304b\u3089\u3001\u6a5f\u68b0\u306e\u636e\u4ed8\u78ba\u8a8d\u6642\u70b9\u3067\u3001\u30e1\u30f3\u30c6\u30ca\u30f3\u30b9\u30fb\u30b5\u30fc\u30d3\u30b9\u306f\u63d0\u4f9b\u3057\u3066\u3044\u306a\u3044\u306b\u3082\u304b\u304b\u308f\u3089\u305a\u3001\u652f\u6255\u7fa9\u52d9\u306f\u78ba\u5b9a\u3057\u3066\u3044\u308b\u308f\u3051\u3060\u3088\u306d\uff1f\u300d<\/p>\n<p>\u300c\u306a\u308b\u307b\u3069\uff01\u3060\u304b\u3089\u3001\u6a5f\u68b0\u636e\u4ed8\u5f8c\u3001\u9867\u5ba2\u304c\u691c\u53ce\u3057\u305f\u6642\u70b9\u3067\u3053\u3046\u4ed5\u8a33\u3092\u5207\u308b\u3053\u3068\u306b\u306a\u308b\u3093\u3067\u3059\u306d\u3002\u300d<\/p>\n<p style=\"margin-bottom: 3px;\"><strong>\uff3b\u6a5f\u68b0\u636e\u4ed8\u6642\uff3d<\/strong><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-116086\" title=\"\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2017\/01\/story_ifrs13-13.png\" alt=\"\" width=\"837\" height=\"48\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2017\/01\/story_ifrs13-13.png 837w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2017\/01\/story_ifrs13-13-300x17.png 300w\" sizes=\"(max-width: 837px) 100vw, 837px\" \/><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-top: -24px; padding-left: 15px;\"><span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff09<\/span>\u3000<span style=\"font-size: 12px;\">\u52d8\u5b9a\u79d1\u76ee\u540d\u306f\u4e0a\u8a18\u306b\u9650\u3089\u308c\u306a\u3044\u3002<\/span><\/p>\n<p>\u300c\u305d\u3046\u3060\u306d\u3002\u5b9f\u969b\u306b\u9867\u5ba2\u304b\u3089\u652f\u6255\u3092\u53d7\u3051\u305f\u6642\u306e\u4ed5\u8a33\u304c\u3053\u3046\u3060\u306d\u3002\u300d<\/p>\n<p style=\"margin-bottom: 3px;\"><strong>\uff3b\u5bfe\u4fa1\u53d7\u53d6\u6642\uff3d<\/strong><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-116090\" title=\"\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2017\/02\/story_ifrs13-14.png\" alt=\"\" width=\"837\" height=\"89\" \/><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-top: -24px; padding-left: 15px;\"><span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff09<\/span>\u3000<span style=\"font-size: 12px;\">\u8aac\u660e\u306e\u4fbf\u5b9c\u4e0a\u3001\u55b6\u696d\u50b5\u6a29\u3092\u5c65\u884c\u7fa9\u52d9\u6bce\u306b\u5206\u3051\u3066\u8a18\u8f09\u3057\u3066\u3044\u308b\u3002<\/span><\/p>\n<p>\u300c\u306a\u308b\u307b\u3069\u3002\u305d\u3057\u3066\u6bce\u6708\u30e1\u30f3\u30c6\u30ca\u30f3\u30b9\u30fb\u30b5\u30fc\u30d3\u30b9\u306b\u4fc2\u308b\u53ce\u76ca\u3092\u8a8d\u8b58\u3059\u308b\u3068\u304d\u306f\u3001\u6b21\u306e\u4ed5\u8a33\u306b\u306a\u308b\u3093\u3067\u3059\u306d\u3002\u300d<\/p>\n<p style=\"margin-bottom: 3px;\"><strong>\uff3b\u6bce\u6708\uff3d<\/strong><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-116092\" title=\"\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2017\/01\/story_ifrs13-15.png\" alt=\"\" width=\"837\" height=\"48\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2017\/01\/story_ifrs13-15.png 837w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2017\/01\/story_ifrs13-15-300x17.png 300w\" sizes=\"(max-width: 837px) 100vw, 837px\" \/><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-top: -24px; padding-left: 15px;\"><span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff09<\/span>\u3000<span style=\"font-size: 12px;\">\u52d8\u5b9a\u79d1\u76ee\u540d\u306f\u4e0a\u8a18\u306b\u9650\u3089\u308c\u306a\u3044\u3002<\/span><\/p>\n<p>\u300c\u3046\u3093\u3001\u305d\u306e\u7406\u89e3\u3067\u5927\u4e08\u592b\u3060\u3088\u3002\u3060\u3044\u305f\u3044\u30a4\u30e1\u30fc\u30b8\u304c\u3064\u3044\u305f\u307f\u305f\u3044\u3060\u306d\u3002\u300d<\/p>\n<p>\u300c\u306f\u3044\u3002\u300d\u3068\u685c\u4e95\u306f\u307b\u3063\u3068\u3057\u305f\u8868\u60c5\u3067\u7b54\u3048\u305f\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong><span style=\"color: #b22222;\">\u25c6<\/span>\u5951\u7d04\u8cc7\u7523\u3068\u50b5\u6a29\u306f\u660e\u78ba\u306b\u533a\u5225\u3067\u304d\u308b\u3088\u3046\u306b\u60c5\u5831\u958b\u793a\u304c\u5fc5\u8981<\/strong><\/h4>\n<p>\u300c\u305d\u308c\u304b\u3089\u3001\u5951\u7d04\u8cc7\u7523\u3068\u5951\u7d04\u8ca0\u50b5\u306f\u5fc5\u305a\u3057\u3082\u3053\u306e\u7528\u8a9e\u3092\u4f7f\u7528\u3059\u308b\u5fc5\u8981\u306f\u306a\u3044\u3093\u3060\u3051\u3069\u3001\u8ca1\u52d9\u8af8\u8868\u5229\u7528\u8005\u304c\u5951\u7d04\u8cc7\u7523\u3068\u50b5\u6a29\u3092\u660e\u78ba\u306b\u533a\u5225\u3067\u304d\u308b\u3088\u3046\u306b\u3001\u5341\u5206\u306a\u60c5\u5831\u3092\u958b\u793a\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3063\u3066\u3053\u3068\u3082\u7559\u610f\u304c\u5fc5\u8981\u3060\u3088\u3002\u300d<\/p>\n<p>\u300c\u306a\u308b\u307b\u3069\u3002\u5206\u304b\u308a\u307e\u3057\u305f\u3002\u300d<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"border-bottom: solid 2px #cd5c5c; border-left: solid 10px #696969; padding-left: 15px; line-height: 150%;\"><strong>\u958b\u793a<\/strong><\/h4>\n<div style=\"padding: 10px; border: 3px solid #AAD5D5; background-color: #f5fffa; border-radius: 5px;\">\n<ul>\n<li>IFRS\u7b2c15\u53f7\u306e\u30dd\u30a4\u30f3\u30c8<\/li>\n<li>\u53ce\u76ca\u8a8d\u8b58\u306e\uff15\u30b9\u30c6\u30c3\u30d7<\/li>\n<li>\u5951\u7d04\u8cc7\u7523\u3068\u5951\u7d04\u8ca0\u50b5<\/li>\n<li><span class=\"highlight\" style=\"background-color:#FFFF00;\">\u958b\u793a<\/span><\/li>\n<\/ul>\n<p style=\"margin-top: -24px;\">\n<\/div>\n<p>&nbsp;<\/p>\n<p>\u300c\u3067\u306f\u3001\u6700\u5f8c\u306e\u958b\u793a\u5185\u5bb9\u306b\u3064\u3044\u3066\u3060\u306d\u3002\u3053\u3053\u306f\u4e3b\u306a\u958b\u793a\u306e\u5185\u5bb9\u3092\u7d39\u4ecb\u3059\u308b\u306d\u3002\u300d<\/p>\n<p>\u300c\u306f\u3044\u3002\u305d\u3046\u8a00\u3048\u3070\u3001\u53ce\u76ca\u306b\u95a2\u3059\u308b\u958b\u793a\u3082\u591a\u304f\u306a\u308b\u3068\u3044\u3046\u8a71\u3092\u805e\u3044\u305f\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002\u300d<\/p>\n<p style=\"margin-bottom: 3px;\">\u300c\u305d\u3046\u306a\u3093\u3060\u3002IFRS\u3067\u306f\u3001\u5927\u304d\u304f\uff13\u3064\u306e\u9805\u76ee\u3001<\/p>\n<ul>\n<li>\u9867\u5ba2\u3068\u306e\u5951\u7d04<\/li>\n<li>IFRS\u7b2c15\u53f7\u3092\u9069\u7528\u3059\u308b\u306b\u3042\u305f\u308a\u884c\u3063\u305f\u91cd\u8981\u306a\u5224\u65ad<\/li>\n<li>\u9867\u5ba2\u3068\u306e\u5951\u7d04\u306e\u7372\u5f97\u53c8\u306f\u5c65\u884c\u306e\u305f\u3081\u306e\u30b3\u30b9\u30c8\u304b\u3089\u8a8d\u8b58\u3057\u305f\u8cc7\u7523<\/li>\n<\/ul>\n<p style=\"margin-top: -18px;\">\u306b\u95a2\u3057\u3066\u958b\u793a\u3059\u308b\u3053\u3068\u306b\u306a\u308b\u3093\u3060\u3088\u3002\u305d\u308c\u305e\u308c\u306e\u5185\u5bb9\u306f\u3053\u3093\u306a\u611f\u3058\u3060\u3088\u3002\u300d<br \/>\n\u305d\u3046\u8a00\u3046\u3068\u4f0a\u5d0e\u306f\u3001\u518d\u3073\u30db\u30ef\u30a4\u30c8\u30dc\u30fc\u30c9\u306b\u5411\u304d\u76f4\u3063\u305f\u3002<\/p>\n<p style=\"margin-bottom: 3px;\"><strong>\u3010IFRS\u7b2c15\u53f7\u3000\u4e3b\u306a\u958b\u793a\u4e8b\u9805\u3011<\/strong><\/p>\n<div style=\"padding: 10px; border: 3px solid #AAB5D5; background-color: #f0f8ff;\">\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong>\u3007\u3000\u9867\u5ba2\u3068\u306e\u5951\u7d04<\/strong><\/p>\n<ul>\n<li>\u9867\u5ba2\u3068\u306e\u5951\u7d04\u304b\u3089\u8a8d\u8b58\u3057\u305f\u53ce\u76ca\u306e\u5185\u8a33<\/li>\n<li>\u9867\u5ba2\u3068\u306e\u5951\u7d04\u304b\u3089\u751f\u3058\u305f\u50b5\u6a29\u3001\u5951\u7d04\u8cc7\u7523\u53ca\u3073\u5951\u7d04\u8ca0\u50b5\u306e\u671f\u9996\u6b8b\u9ad8\u53ca\u3073\u671f\u672b\u6b8b\u9ad8\u3001\u671f\u9996\u73fe\u5728\u306e\u5951\u7d04\u8ca0\u50b5\u6b8b\u9ad8\u306b\u542b\u307e\u308c\u3066\u3044\u305f\u5f53\u5831\u544a\u671f\u9593\u306b\u8a8d\u8b58\u3057\u305f\u53ce\u76ca\u3001\u5f53\u5831\u544a\u671f\u9593\u306b\u904e\u53bb\u306e\u671f\u9593\u306b\u5145\u8db3\u3057\u305f\u5c65\u884c\u7fa9\u52d9\u304b\u3089\u8a8d\u8b58\u3057\u305f\u53ce\u76ca\u7b49<\/li>\n<li>\u9867\u5ba2\u3068\u306e\u5951\u7d04\u306b\u304a\u3051\u308b\u5c65\u884c\u7fa9\u52d9\u306b\u95a2\u3059\u308b\u60c5\u5831<\/li>\n<li>\u6b8b\u5b58\u5c65\u884c\u7fa9\u52d9\u306b\u914d\u5206\u3057\u305f\u53d6\u5f15\u4fa1\u683c\u7b49<\/li>\n<li>\u50b5\u6a29\u53c8\u306f\u5951\u7d04\u8cc7\u7523\u306b\u3064\u3044\u3066\u8a8d\u8b58\u3057\u305f\u6e1b\u640d\u640d\u5931<\/li>\n<\/ul>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong>\u3007\u3000IFRS\u7b2c15\u53f7\u3092\u9069\u7528\u3059\u308b\u306b\u3042\u305f\u308a\u884c\u3063\u305f\u91cd\u8981\u306a\u5224\u65ad<\/strong><\/p>\n<ul>\n<li>\u5c65\u884c\u7fa9\u52d9\u306e\u5145\u8db3\u306e\u6642\u671f<\/li>\n<li>\u53d6\u5f15\u4fa1\u683c\u53ca\u3073\u5c65\u884c\u7fa9\u52d9\u3078\u306e\u914d\u5206\u984d<\/li>\n<\/ul>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong>\u3007\u3000\u9867\u5ba2\u3068\u306e\u5951\u7d04\u306e\u7372\u5f97\u53c8\u306f\u5c65\u884c\u306e\u305f\u3081\u306e\u30b3\u30b9\u30c8\u304b\u3089\u8a8d\u8b58\u3057\u305f\u8cc7\u7523<\/strong><\/p>\n<ul>\n<li>\u9867\u5ba2\u3068\u306e\u5951\u7d04\u306e\u7372\u5f97\u53c8\u306f\u5c65\u884c\u306e\u305f\u3081\u306b\u767a\u751f\u3057\u305f\u30b3\u30b9\u30c8\u306e\u91d1\u984d\u3092\u7b97\u5b9a\u3059\u308b\u969b\u306e\u5224\u65ad<\/li>\n<li>\u5404\u5831\u544a\u671f\u9593\u306b\u4fc2\u308b\u511f\u5374\u306e\u6c7a\u5b9a\u306b\u4f7f\u7528\u3057\u3066\u3044\u308b\u65b9\u6cd5<\/li>\n<\/ul>\n<p style=\"margin-top: -24px;\">\n<\/div>\n<p style=\"margin-top: 18px;\">\u300c\u3078\u3047\u3002\u300d<br \/>\n\u685c\u4e95\u306f\u305a\u3089\u3063\u3068\u66f8\u304b\u308c\u305f\u9805\u76ee\u3092\u78ba\u8a8d\u3057\u306a\u304c\u3089\u3001\u5185\u5bb9\u306e\u591a\u3055\u306b\u53e3\u3092\u307d\u304b\u3093\u3068\u958b\u3051\u305f\u3002<\/p>\n<p>\u300c\u305f\u3057\u304b\u3001\u85e4\u539f\u541b\u304c\u307e\u3068\u3081\u3066\u304f\u308c\u305f\u4e00\u89a7\u304c\u3042\u3063\u305f\u306f\u305a\u3060\u304b\u3089\u3001\u5f8c\u3067\u30e1\u30fc\u30eb\u3057\u3066\u304a\u304f\u306d\u3002\u3069\u3046\u3044\u3063\u305f\u9805\u76ee\u3092\u6ce8\u8a18\u3059\u308b\u3053\u3068\u306b\u306a\u308b\u306e\u304b\u3001\u4e00\u5ea6\u76ee\u3092\u901a\u3057\u3066\u304a\u304f\u3068\u3044\u3044\u3088\u3002\u300d<\/p>\n<p>\u300c\u3042\u308a\u304c\u3068\u3046\u3054\u3056\u3044\u307e\u3059\uff65\uff65\uff65\u300d<br \/>\n\u85e4\u539f\u306e\u540d\u524d\u3092\u805e\u3044\u3066\u5c11\u3057\u30e2\u30e4\u3063\u3068\u3057\u305f\u6c17\u6301\u3061\u306b\u306a\u308a\u3064\u3064\u3082\u3001\u685c\u4e95\u306f\u304a\u793c\u3092\u8a00\u3063\u305f\u3002<\/p>\n<p><!--nextpage--><\/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\u304a\u3084\u3001\u3082\u3046\u3053\u3093\u306a\u6642\u9593\u3060\u3002\u300d<br \/>\n\u4f0a\u5d0e\u306f\u8155\u6642\u8a08\u3092\u78ba\u8a8d\u3059\u308b\u3068\u3001\u7acb\u3061\u4e0a\u304c\u3063\u305f\u3002<\/p>\n<p>\u300c\u50d5\u306f\u305d\u308d\u305d\u308d\u30df\u30fc\u30c6\u30a3\u30f3\u30b0\u306b\u884c\u304b\u306a\u304f\u3061\u3083\u3044\u3051\u306a\u3044\u304b\u3089\u3001\u6b8b\u308a\u306e\u4f5c\u696d\u9811\u5f35\u3063\u3066\u306d\u3002\u300d<br \/>\n\u305d\u3046\u8a00\u3044\u306a\u304c\u3089\u7b11\u9854\u3067\u624b\u3092\u632f\u308b\u3068\u3001\u4f0a\u5d0e\u306f\u98af\u723d\u3068\u90e8\u5c4b\u3092\u51fa\u3066\u3044\u304f\u3002<\/p>\n<p>\u518d\u3073\u4e00\u4eba\u306b\u306a\u3063\u305f\u685c\u4e95\u306f\u3001\u30db\u30ef\u30a4\u30c8\u30dc\u30fc\u30c9\u306e\u5185\u5bb9\u3092\u624b\u8a31\u306b\u3042\u3063\u305f\u7d19\u306e\u88cf\u306b\u66f8\u304d\u7559\u3081\u305f\u5f8c\u3001\u80cc\u3082\u305f\u308c\u306b\u4f53\u3092\u9810\u3051\u3066\u3001\u3075\u3045\u3068\u6e9c\u3081\u606f\u3092\u3064\u3044\u305f\u3002<\/p>\n<p>\u300c\u78ba\u304b\u306b\u5148\u8f29\u306e\u8a00\u3046\u3053\u3068\u3082\u4e00\u7406\u3042\u308b\u304b\u3082\uff65\uff65\uff65\u300d<\/p>\n<p>\u685c\u4e95\u306f\u5e74\u672b\u306b\u85e4\u539f\u304b\u3089IFRS\u52c9\u5f37\u306b\u5bfe\u3057\u3066\u53d7\u8eab\u306b\u306a\u3063\u3066\u3044\u308b\u59ff\u52e2\u3092\u8cac\u3081\u3089\u308c\u305f\u306e\u3060\u304c\u3001\u56f3\u661f\u3060\u3063\u305f\u3053\u3068\u3082\u3042\u308a\u3001\u3064\u3044\u904e\u5270\u306b\u53cd\u767a\u3057\u3066\u3057\u307e\u3063\u305f\u306e\u3060\u3002\u4eca\u3067\u3082\u304a\u4e92\u3044\u5f15\u3063\u8fbc\u307f\u304c\u3064\u304b\u306a\u304f\u306a\u308a\u3001\u6c17\u307e\u305a\u3044\u95a2\u4fc2\u304c\u7d9a\u3044\u3066\u3044\u308b\u3002<\/p>\n<p>\u85e4\u539f\u306e\u6307\u6458\u3092\u5c11\u3057\u51b7\u9759\u306b\u8003\u3048\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3088\u3046\u306b\u306a\u3063\u305f\u685c\u4e95\u306f\u3001\u85e4\u539f\u3088\u308a\u3082\u3055\u3089\u306b\u5fd9\u3057\u3044\u4f0a\u5d0e\u306b\u308f\u3056\u308f\u3056\u6642\u9593\u3092\u5272\u3044\u3066\u3082\u3089\u3063\u3066\u3001IFRS\u3092\u6559\u308f\u3063\u3066\u3044\u308b\u3053\u306e\u72b6\u6cc1\u306b\u5c11\u3057\u7591\u554f\u3092\u611f\u3058\u305f\u3002<\/p>\n<p>\u300c\u3053\u306e\u307e\u307e\u4e00\u304b\u3089\u5341\u307e\u3067\u6559\u3048\u3066\u304f\u3060\u3055\u3044\u3063\u3066\u8a00\u3046\u306e\u306f\u3001\u7518\u3048\u3059\u304e\u3060\u3088\u306a\u3041\uff65\uff65\uff65\u300d<br \/>\n\u685c\u4e95\u306f\u5f8c\u8f29\u306e\u5c71\u53e3\u3092\u601d\u3044\u6d6e\u304b\u3079\u305f\u3002\u81ea\u5206\u3082\u6559\u308f\u308b\u7acb\u5834\u304b\u3089\u6559\u3048\u308b\u7acb\u5834\u306b\u306a\u3063\u305f\u3053\u3068\u3067\u3001\u85e4\u539f\u306e\u8a00\u3044\u305f\u3044\u3053\u3068\u3082\u5b9f\u611f\u3057\u3066\u3044\u308b\u6bce\u65e5\u3060\u3002<\/p>\n<p>\u3057\u3070\u3089\u304f\u8003\u3048\u8fbc\u3093\u3067\u3044\u305f\u685c\u4e95\u3060\u3063\u305f\u304c\u3001\u52e2\u3044\u3088\u304f\u7acb\u3061\u4e0a\u304c\u3063\u3066\u6c17\u5408\u3044\u3092\u5165\u308c\u305f\u3002<br \/>\n\u300c\u3088\u30fc\u3057\u3001\u3084\u308b\u305e\uff01\u300d<\/p>\n<p>\u305d\u3057\u3066\u3001\u685c\u4e95\u306f\u76ee\u306e\u524d\u306b\u30ba\u30e9\u30ea\u3068\u7a4d\u307f\u91cd\u306a\u3063\u3066\u3044\u308b\u30d5\u30a1\u30a4\u30eb\u306e\u5c71\u3092\u898b\u4e0b\u308d\u3057\u305f\u3002\u4f5c\u696d\u306f\u307e\u3060\u534a\u5206\u3082\u7d42\u308f\u3063\u3066\u3044\u306a\u3044\u3002\u685c\u4e95\u306f\u30dd\u30ea\u30dd\u30ea\u3068\u982d\u3092\u63bb\u3044\u3066\u545f\u3044\u305f\u3002<br \/>\n\u300c\u307e\u305a\u306f\u3001\u3053\u306e\u4f5c\u696d\u3092\u7d42\u308f\u3089\u305b\u306a\u3044\u3068\uff65\uff65\uff65\u300d<\/p>\n<p>&nbsp;<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-96975 aligncenter\" title=\"\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/05\/story_ifrs1-3.png\" alt=\"\" width=\"796\" height=\"156\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/05\/story_ifrs1-3.png 796w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/05\/story_ifrs1-3-300x58.png 300w\" sizes=\"(max-width: 796px) 100vw, 796px\" \/><\/p>\n<div style=\"padding: 10px; border: 3px solid #AAD5B6; background-color: #f0fff0;\">\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:3px;border-color:#556B2F;\"><\/div>\n<h4 style=\"text-align: center;\"><span style=\"color: #556b2f;\"><strong>IFRS\u7b2c15\u53f7\u306e\u30dd\u30a4\u30f3\u30c8<\/strong><\/span><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:3px;border-color:#556B2F;\"><\/div>\n<ul>\n<li>\n<h4><strong><span style=\"border-style: solid; border-width: 2px; padding: 2px 2px 2px 2px; border-color: #556B2F;\">\u30dd\u30a4\u30f3\u30c8\u2460<\/span>\u3000\u53ce\u76ca\u306b\u95a2\u3059\u308b\u5305\u62ec\u7684\u306a\u67a0\u7d44\u307f\u3092\u63d0\u4f9b<\/strong><\/h4>\n<\/li>\n<li>\n<h4><strong><span style=\"border-style: solid; border-width: 2px; padding: 2px 2px 2px 2px; border-color: #556B2F;\">\u30dd\u30a4\u30f3\u30c8\u2461<\/span>\u3000\uff15\u3064\u306e\u30b9\u30c6\u30c3\u30d7\u306b\u3088\u308a\u4e2d\u5fc3\u3068\u306a\u308b\u539f\u5247\u306b\u5f93\u3063\u3066\u53ce\u76ca\u8a8d\u8b58<\/strong><\/h4>\n<\/li>\n<\/ul>\n<p style=\"margin-top: -24px;\">\n<\/div>\n<p>&nbsp;<\/p>\n<div class=\"box_info box clear\" style=\"font-size:18px; line-height:28px;-moz-border-radius: 20px; border-radius: 20px;background-color:#D7E4BD;color:#000000;border-color:#D7E4BD;\">\n\t\t<p style=\"text-align: center;\"><span class=\"highlight\" style=\"background-color:#FFFFFF;color:#000000;\"><strong>\u25bc\u3000\u30b9\u30c6\u30c3\u30d7\uff11\u3000\u25bc<\/strong><\/span><br \/>\n<span class=\"highlight\" style=\"background-color:#FFFFFF;color:#000000;\"><strong>\u5951\u7d04\u306e\u8b58\u5225<\/strong><\/span><\/p>\n<\/div>\n<div style=\"padding: 10px; border: 9px double #D7E4BD;\"><strong>\u3010\u5951\u7d04\u3011<\/strong><br \/>\n\u5f37\u5236\u53ef\u80fd\u306a\u6a29\u5229\u53ca\u3073\u7fa9\u52d9\u3092\u751f\u3058\u3055\u305b\u308b\u8907\u6570\u306e\u5f53\u4e8b\u8005\u9593\u306e\u5408\u610f<\/div>\n<p>&nbsp;<\/p>\n<div class=\"box_info box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FDF5E6;color:#000000;border-color:#BA55D3;\">\n\t\t<p style=\"margin-bottom: 3px;\"><strong><span style=\"color: #ba55d3;\">\u3010IFRS\u7b2c15\u53f7\u3000\u5951\u7d04\u306e\u8981\u4ef6\u3011<\/span><\/strong><\/p>\n<ul>\n<li>\u5951\u7d04\u306e\u5f53\u4e8b\u8005\u304c\u3001\u5951\u7d04\u3092\u627f\u8a8d\u3057\u3066\u304a\u308a\u3001\u305d\u308c\u305e\u308c\u306e\u7fa9\u52d9\u306e\u5c65\u884c\u3092\u78ba\u7d04\u3057\u3066\u3044\u308b\u3002<\/li>\n<li>\u4f01\u696d\u304c\u3001\u79fb\u8ee2\u3059\u3079\u304d\u8ca1\u53c8\u306f\u30b5\u30fc\u30d3\u30b9\u306b\u95a2\u3059\u308b\u5404\u5f53\u4e8b\u8005\u306e\u6a29\u5229\u3092\u8b58\u5225\u3067\u304d\u308b\u3002<\/li>\n<li>\u4f01\u696d\u304c\u3001\u79fb\u8ee2\u3059\u3079\u304d\u8ca1\u53c8\u306f\u30b5\u30fc\u30d3\u30b9\u306b\u95a2\u3059\u308b\u652f\u6255\u6761\u4ef6\u3092\u8b58\u5225\u3067\u304d\u308b\u3002<\/li>\n<li>\u5951\u7d04\u306b\u7d4c\u6e08\u7684\u5b9f\u8cea\u304c\u3042\u308b\u3002<\/li>\n<li>\u4f01\u696d\u304c\u3001\u9867\u5ba2\u306b\u79fb\u8ee2\u3059\u308b\u8ca1\u53c8\u306f\u30b5\u30fc\u30d3\u30b9\u3068\u4ea4\u63db\u306b\u6a29\u5229\u3092\u5f97\u308b\u3053\u3068\u3068\u306a\u308b\u5bfe\u4fa1\u3092\u56de\u53ce\u3059\u308b\u53ef\u80fd\u6027\u304c\u9ad8\u3044\u3002<\/li>\n<\/ul>\n<\/div>\n<div class=\"box_info box clear\" style=\"font-size:18px; line-height:28px;-moz-border-radius: 20px; border-radius: 20px;background-color:#9bbb59;color:#000000;border-color:#9bbb59;\">\n\t\t<p style=\"text-align: center;\"><span class=\"highlight\" style=\"background-color:#FFFFFF;color:#000000;\"><strong>\u25bc\u3000\u30b9\u30c6\u30c3\u30d7\uff12\u3000\u25bc<\/strong><\/span><br \/>\n<span class=\"highlight\" style=\"background-color:#FFFFFF;color:#000000;\"><strong>\u5c65\u884c\u7fa9\u52d9\u306e\u8b58\u5225<\/strong><\/span><\/p>\n<\/div>\n<div style=\"padding: 10px; border: 9px double #9bbb59;\"><strong>\u3010\u5c65\u884c\u7fa9\u52d9\u3011<\/strong><br \/>\n\u9867\u5ba2\u306b\u8ca1\u53c8\u306f\u30b5\u30fc\u30d3\u30b9\u3092\u79fb\u8ee2\u3059\u308b\u7d04\u675f<\/div>\n<p>&nbsp;<\/p>\n<p style=\"margin-bottom: 3px;\"><strong>\u3010\u5c65\u884c\u7fa9\u52d9\u306e\u533a\u5206\u8981\u4ef6\u3011<\/strong><\/p>\n<div class=\"box_info box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#000000;\">\n\t\t<div style=\"padding: 10px; border: 3px solid #E0FFFF; background-color: #e0ffff; border-radius: 20px;\">\u9867\u5ba2\u304c\u8ca1\u53c8\u306f\u30b5\u30fc\u30d3\u30b9\u304b\u3089\u306e\u4fbf\u76ca\u3092\u305d\u308c\u5358\u72ec\u3067\u53c8\u306f\u9867\u5ba2\u306b\u3068\u3063\u3066\u5bb9\u6613\u306b\u5229\u7528\u53ef\u80fd\u306a\u4ed6\u306e\u8cc7\u6e90\u3068\u4e00\u7dd2\u306b\u3057\u3066\u5f97\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3002<\/div>\n<p style=\"text-align: center; margin-bottom: 3px;\">\u304b\u3064<\/p>\n<div style=\"padding: 10px; border: 3px solid #E6E6FA; background-color: #e6e6fa; border-radius: 20px;\">\u8ca1\u53c8\u306f\u30b5\u30fc\u30d3\u30b9\u3092\u9867\u5ba2\u306b\u79fb\u8ee2\u3059\u308b\u3068\u3044\u3046\u4f01\u696d\u306e\u7d04\u675f\u304c\u5951\u7d04\u306b\u304a\u3051\u308b\u4ed6\u306e\u7d04\u675f\u3068\u533a\u5206\u3057\u3066\u8b58\u5225\u53ef\u80fd\u3067\u3042\u308b\u3002<\/div>\n<\/div>\n<div class=\"box_info box clear\" style=\"font-size:18px; line-height:28px;-moz-border-radius: 20px; border-radius: 20px;background-color:#5EB0A6;color:#000000;border-color:#5EB0A6;\">\n\t\t<p style=\"text-align: center;\"><span class=\"highlight\" style=\"background-color:#FFFFFF;color:#000000;\"><strong>\u25bc\u3000\u30b9\u30c6\u30c3\u30d7\uff13\u3000\u25bc<\/strong><\/span><br \/>\n<span class=\"highlight\" style=\"background-color:#FFFFFF;color:#000000;\"><strong>\u53d6\u5f15\u4fa1\u683c\u306e\u6c7a\u5b9a<\/strong><\/span><\/p>\n<\/div>\n<div style=\"padding: 10px; border: 9px double #5EB0A6;\"><strong>\u3010\u53d6\u5f15\u4fa1\u683c\u3011<\/strong><br \/>\n\u7d04\u675f\u3057\u305f\u8ca1\u53c8\u306f\u30b5\u30fc\u30d3\u30b9\u306e\u9867\u5ba2\u3078\u306e\u79fb\u8ee2\u3068\u4ea4\u63db\u306b\u4f01\u696d\u304c\u6a29\u5229\u3092\u5f97\u308b\u3068\u898b\u8fbc\u3093\u3067\u3044\u308b\u5951\u7d04\u306b\u304a\u3051\u308b\u5bfe\u4fa1\u306e\u91d1\u984d<\/div>\n<p>&nbsp;<\/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;\">\uff3b\u6ce8\u610f\u70b9\uff3d<\/p>\n<ul>\n<li>\u5909\u52d5\u5bfe\u4fa1\u306f\u898b\u7a4d\u308a\u3002\u305f\u3060\u3057\u3001\u91cd\u8981\u306a\u623b\u5165\u308c\u304c\u751f\u3058\u306a\u3044\u53ef\u80fd\u6027\u304c\u975e\u5e38\u306b\u9ad8\u3044\u7bc4\u56f2\u5185\u3067\u6e2c\u5b9a\u3002<\/li>\n<li>\u5bfe\u4fa1\u306e\u524d\u6255\u30fb\u5ef6\u6255\u306b\u3088\u308b\u91cd\u8981\u306a\u91d1\u878d\u8981\u7d20\u304c\u542b\u307e\u308c\u308b\u5834\u5408\u306f\u3001\u5229\u606f\u8981\u7d20\u3092\u5206\u96e2\u3059\u308b\u3002<\/li>\n<\/ul>\n<\/div>\n<div class=\"box_info box clear\" style=\"font-size:18px; line-height:28px;-moz-border-radius: 20px; border-radius: 20px;background-color:#558ed5;color:#000000;border-color:#558ed5;\">\n\t\t<p style=\"text-align: center;\"><span class=\"highlight\" style=\"background-color:#FFFFFF;color:#000000;\"><strong>\u25bc\u3000\u30b9\u30c6\u30c3\u30d7\uff14\u3000\u25bc<\/strong><\/span><br \/>\n<span class=\"highlight\" style=\"background-color:#FFFFFF;color:#000000;\"><strong>\u53d6\u5f15\u4fa1\u683c\u306e\u5c65\u884c\u7fa9\u52d9\u3078\u306e\u914d\u5206<\/strong><\/span><\/p>\n<\/div>\n<div class=\"box_info box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#000000;\">\n\t\t<p>\u53d6\u5f15\u4fa1\u683c\u306f\u3001\u305d\u308c\u305e\u308c\u306e\u5c65\u884c\u7fa9\u52d9\u306e\u72ec\u7acb\u8ca9\u58f2\u4fa1\u683c\u306e\u6bd4\u7387\u3067\u914d\u5206<\/p>\n<\/div>\n<div style=\"padding: 10px; border: 9px double #558ed5;\"><strong>\u3010\u72ec\u7acb\u8ca9\u58f2\u4fa1\u683c\u3011<\/strong><br \/>\n\u4f01\u696d\u304c\u7d04\u675f\u3057\u305f\u8ca1\u53c8\u306f\u30b5\u30fc\u30d3\u30b9\u3092\u72ec\u7acb\u306b\u9867\u5ba2\u306b\u8ca9\u58f2\u3059\u308b\u3067\u3042\u308d\u3046\u4fa1\u683c<\/div>\n<p>&nbsp;<\/p>\n<p style=\"margin-bottom: 3px;\"><span style=\"color: #d2691e;\"><strong>\u3010\u72ec\u7acb\u8ca9\u58f2\u4fa1\u683c\u306e\u898b\u7a4d\u65b9\u6cd5\u3011<\/strong><\/span><\/p>\n<div class=\"box_info box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FAF0E6;color:#000000;border-color:#D2691E;\">\n\t\t<ul>\n<li>\u8abf\u6574\u5f8c\u5e02\u5834\u8a55\u4fa1\u30a2\u30d7\u30ed\u30fc\u30c1<\/li>\n<li>\u4e88\u60f3\u30b3\u30b9\u30c8\uff0b\u30de\u30fc\u30b8\u30f3\u30a2\u30d7\u30ed\u30fc\u30c1<\/li>\n<li>\u6b8b\u4f59\u30a2\u30d7\u30ed\u30fc\u30c1<\/li>\n<\/ul>\n<\/div>\n<div class=\"box_info box clear\" style=\"font-size:18px; line-height:28px;-moz-border-radius: 20px; border-radius: 20px;background-color:#b3a2c7;color:#000000;border-color:#b3a2c7;\">\n\t\t<p style=\"text-align: center;\"><span class=\"highlight\" style=\"background-color:#FFFFFF;color:#000000;\"><strong>\u25bc\u3000\u30b9\u30c6\u30c3\u30d7\uff15\u3000\u25bc<\/strong><\/span><br \/>\n<span class=\"highlight\" style=\"background-color:#FFFFFF;color:#000000;\"><strong>\u5c65\u884c\u7fa9\u52d9\u306e\u5145\u8db3\u306b\u3088\u308b\u53ce\u76ca\u306e\u8a8d\u8b58<\/strong><\/span><\/p>\n<\/div>\n<a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2017\/01\/story_ifrs13-16.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-116115\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2017\/01\/story_ifrs13-16.png\" alt=\"\" width=\"910\" height=\"313\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2017\/01\/story_ifrs13-16.png 910w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2017\/01\/story_ifrs13-16-300x103.png 300w\" sizes=\"(max-width: 910px) 100vw, 910px\" \/><\/a><\/p>\n<p style=\"margin-bottom: 3px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff11\uff09\u3000<\/span><strong>\u4e00\u5b9a\u671f\u9593\u306b\u308f\u305f\u308a\u5145\u8db3\u3055\u308c\u308b\u5c65\u884c\u7fa9\u52d9\u306e\u8981\u4ef6<\/strong><\/p>\n<div class=\"box_info box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#F0F8FF;color:#000000;border-color:#4B0082;\">\n\t\t<ul>\n<li>\u9867\u5ba2\u304c\u3001\u4f01\u696d\u306e\u5c65\u884c\u306b\u3088\u3063\u3066\u63d0\u4f9b\u3055\u308c\u308b\u4fbf\u76ca\u3092\u3001\u4f01\u696d\u304c\u5c65\u884c\u3059\u308b\u306b\u3064\u308c\u3066\u540c\u6642\u306b\u53d7\u3051\u53d6\u3063\u3066\u6d88\u8cbb\u3059\u308b\u3002<\/li>\n<li>\u4f01\u696d\u306e\u5c65\u884c\u304c\u3001\u8cc7\u7523\u3092\u5275\u51fa\u3059\u308b\u304b\u53c8\u306f\u5897\u4fa1\u3055\u305b\u3001\u9867\u5ba2\u304c\u5f53\u8a72\u8cc7\u7523\u306e\u5275\u51fa\u53c8\u306f\u50cf\u4ee5\u4e0b\u306b\u3064\u308c\u3066\u305d\u308c\u3092\u652f\u914d\u3059\u308b\u3002<\/li>\n<li>\u4f01\u696d\u306e\u5c65\u884c\u304c\u3001\u4f01\u696d\u304c\u4ed6\u306b\u8ee2\u7528\u3067\u304d\u308b\u8cc7\u7523\u3092\u5275\u51fa\u305b\u305a\u3001\u304b\u3064\u3001\u4f01\u696d\u304c\u73fe\u5728\u307e\u3067\u306b\u5b8c\u4e86\u3057\u305f\u5c65\u884c\u306b\u5bfe\u3059\u308b\u652f\u6255\u3092\u53d7\u3051\u308b\u5f37\u5236\u53ef\u80fd\u306a\u6a29\u5229\u3092\u6709\u3057\u3066\u3044\u308b\u3002<\/li>\n<\/ul>\n<\/div>\n<p style=\"margin-bottom: 3px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff12\uff09\u3000<\/span><strong>\u300c\u652f\u914d\u306e\u79fb\u8ee2\u300d\u306e\u6307\u6a19<\/strong><\/p>\n<div class=\"box_info box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#F5FFFA;color:#000000;border-color:#556B2F;\">\n\t\t<ul>\n<li>\u4f01\u696d\u304c\u8cc7\u7523\u306b\u5bfe\u3059\u308b\u652f\u6255\u3092\u53d7\u3051\u308b\u73fe\u5728\u306e\u6a29\u5229\u3092\u6709\u3057\u3066\u3044\u308b\u3002<\/li>\n<li>\u9867\u5ba2\u304c\u652f\u914d\u306b\u5bfe\u3059\u308b\u6cd5\u7684\u6240\u6709\u6a29\u3092\u6709\u3057\u3066\u3044\u308b\u3002<\/li>\n<li>\u4f01\u696d\u304c\u8cc7\u7523\u306e\u7269\u7406\u7684\u5360\u6709\u3092\u79fb\u8ee2\u3057\u305f\u3002<\/li>\n<li>\u9867\u5ba2\u304c\u8cc7\u7523\u306e\u6240\u6709\u306b\u4f34\u3046\u91cd\u5927\u306a\u30ea\u30b9\u30af\u3068\u7d4c\u6e08\u4fa1\u5024\u3092\u6709\u3057\u3066\u3044\u308b\u3002<\/li>\n<li>\u9867\u5ba2\u304c\u8cc7\u7523\u3092\u691c\u53ce\u3057\u305f\u3002<\/li>\n<\/ul>\n<\/div>\n<p style=\"margin-bottom: 3px;\"><strong>\u3010IFRS\u7b2c15\u53f7\u3000\u4e3b\u306a\u958b\u793a\u4e8b\u9805\u3011<\/strong><\/p>\n<div style=\"padding: 10px; border: 3px solid #AAB5D5; background-color: #f0f8ff;\">\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong>\u3007\u3000\u9867\u5ba2\u3068\u306e\u5951\u7d04<\/strong><\/p>\n<ul>\n<li>\u9867\u5ba2\u3068\u306e\u5951\u7d04\u304b\u3089\u8a8d\u8b58\u3057\u305f\u53ce\u76ca\u306e\u5185\u8a33<\/li>\n<li>\u9867\u5ba2\u3068\u306e\u5951\u7d04\u304b\u3089\u751f\u3058\u305f\u50b5\u6a29\u3001\u5951\u7d04\u8cc7\u7523\u53ca\u3073\u5951\u7d04\u8ca0\u50b5\u306e\u671f\u9996\u6b8b\u9ad8\u53ca\u3073\u671f\u672b\u6b8b\u9ad8\u3001\u671f\u9996\u73fe\u5728\u306e\u5951\u7d04\u8ca0\u50b5\u6b8b\u9ad8\u306b\u542b\u307e\u308c\u3066\u3044\u305f\u5f53\u5831\u544a\u671f\u9593\u306b\u8a8d\u8b58\u3057\u305f\u53ce\u76ca\u3001\u5f53\u5831\u544a\u671f\u9593\u306b\u904e\u53bb\u306e\u671f\u9593\u306b\u5145\u8db3\u3057\u305f\u5c65\u884c\u7fa9\u52d9\u304b\u3089\u8a8d\u8b58\u3057\u305f\u53ce\u76ca\u7b49<\/li>\n<li>\u9867\u5ba2\u3068\u306e\u5951\u7d04\u306b\u304a\u3051\u308b\u5c65\u884c\u7fa9\u52d9\u306b\u95a2\u3059\u308b\u60c5\u5831<\/li>\n<li>\u6b8b\u5b58\u5c65\u884c\u7fa9\u52d9\u306b\u914d\u5206\u3057\u305f\u53d6\u5f15\u4fa1\u683c\u7b49<\/li>\n<li>\u50b5\u6a29\u53c8\u306f\u5951\u7d04\u8cc7\u7523\u306b\u3064\u3044\u3066\u8a8d\u8b58\u3057\u305f\u6e1b\u640d\u640d\u5931<\/li>\n<\/ul>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong>\u3007\u3000IFRS\u7b2c15\u53f7\u3092\u9069\u7528\u3059\u308b\u306b\u3042\u305f\u308a\u884c\u3063\u305f\u91cd\u8981\u306a\u5224\u65ad<\/strong><\/p>\n<ul>\n<li>\u5c65\u884c\u7fa9\u52d9\u306e\u5145\u8db3\u306e\u6642\u671f<\/li>\n<li>\u53d6\u5f15\u4fa1\u683c\u53ca\u3073\u5c65\u884c\u7fa9\u52d9\u3078\u306e\u914d\u5206\u984d<\/li>\n<\/ul>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong>\u3007\u3000\u9867\u5ba2\u3068\u306e\u5951\u7d04\u306e\u7372\u5f97\u53c8\u306f\u5c65\u884c\u306e\u305f\u3081\u306e\u30b3\u30b9\u30c8\u304b\u3089\u8a8d\u8b58\u3057\u305f\u8cc7\u7523<\/strong><\/p>\n<ul>\n<li>\u9867\u5ba2\u3068\u306e\u5951\u7d04\u306e\u7372\u5f97\u53c8\u306f\u5c65\u884c\u306e\u305f\u3081\u306b\u767a\u751f\u3057\u305f\u30b3\u30b9\u30c8\u306e\u91d1\u984d\u3092\u7b97\u5b9a\u3059\u308b\u969b\u306e\u5224\u65ad<\/li>\n<li>\u5404\u5831\u544a\u671f\u9593\u306b\u4fc2\u308b\u511f\u5374\u306e\u6c7a\u5b9a\u306b\u4f7f\u7528\u3057\u3066\u3044\u308b\u65b9\u6cd5<\/li>\n<\/ul>\n<p style=\"margin-top: -24px;\">\n<\/div>\n<p>&nbsp;<\/p>\n<div class=\"box_ box clear\" style=\"font-size:13px; line-height:23px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p>\uff08\u6ce8\uff09<br \/>\n\u30fb\u3053\u306e\u8a18\u4e8b\u306f\u30d5\u30a3\u30af\u30b7\u30e7\u30f3\u3067\u3042\u308a\u3001\u5b9f\u5728\u3059\u308b\u4eba\u7269\u30fb\u5730\u540d\u30fb\u56e3\u4f53\u3068\u306f\u4e00\u5207\u95a2\u4fc2\u3042\u308a\u307e\u305b\u3093\u3002<br \/>\n\u30fb\u5404\u8a18\u4e8b\u306f\u516c\u958b\u65e5\u73fe\u5728\u306b\u516c\u8868\u3055\u308c\u3066\u3044\u308b\u57fa\u6e96\u7b49\u306b\u57fa\u3065\u3044\u3066\u3044\u307e\u3059\u306e\u3067\u3001\u95b2\u89a7\u306e\u969b\u306f\u3054\u7559\u610f\u304f\u3060\u3055\u3044\u3002<br \/>\n\u30fb\u3053\u306e\u8a18\u4e8b\u306f\u57fa\u790e\u7684\u306a\u4e8b\u9805\u3092\u4e2d\u5fc3\u306b\u6271\u3063\u3066\u304a\u308a\u3001IFRS\u306e\u5168\u3066\u3092\u7db2\u7f85\u3059\u308b\u3082\u306e\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u8a73\u7d30\u306b\u3064\u304d\u307e\u3057\u3066\u306f\u3001\u305d\u308c\u305e\u308c\u306e\u5c02\u9580\u5bb6\u306b\u3054\u76f8\u8ac7\u304f\u3060\u3055\u3044\u3002<br \/>\n\u30fb\u6587\u4e2d\u3001\u610f\u898b\u306b\u95a2\u3059\u308b\u90e8\u5206\u306f\u79c1\u898b\u3067\u3042\u308a\u3001\u57f7\u7b46\u8005\u306e\u5c5e\u3059\u308b\u7d44\u7e54\u306e\u516c\u5f0f\u306a\u898b\u89e3\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<\/div>\n<p style=\"text-align: right;\"><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><\/p><\/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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