{"id":119180,"date":"2017-03-23T10:12:31","date_gmt":"2017-03-23T01:12:31","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=119180"},"modified":"2017-03-23T10:17:54","modified_gmt":"2017-03-23T01:17:54","slug":"ifrs-article-34","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/ifrs-article-34\/","title":{"rendered":"\u30b9\u30c8\u30fc\u30ea\u30fc\u3067\u5b66\u3076\uff29\uff26\uff32\uff33\u5165\u9580\u3000\u3010\u7b2c14\u8a71\u3011\u300c\u68da\u5378\u8cc7\u7523\uff08IAS\u7b2c\uff12\u53f7\uff09\u306f\u8ad6\u70b9\u304c\u5206\u304b\u308a\u3084\u3059\u3044\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\u7b2c14\u8a71\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u68da\u5378\u8cc7\u7523\uff08IAS\u7b2c\uff12\u53f7\uff09\u306f\u8ad6\u70b9\u304c\u5206\u304b\u308a\u3084\u3059\u3044\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\/03\/story_ifrs14-0.jpg\" alt=\"\" width=\"473\" height=\"379\" \/><\/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: 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\/>\n\u685c\u4e95\u306f\u5185\u5fc3\u30db\u30c3\u3068\u3057\u305f\u3002<\/p>\n<p><span id=\"no1\">\u300c\u7c21\u5358\u306a\u8ad6\u70b9\u304b\u3089\u52c9\u5f37\u3057\u3066\u3044\u308b\u3093\u3060\u3002\u300d\u3068\u3001\u685c\u4e95\u306f\u30cb\u30e4\u30ea\u3068\u4ed8\u3051\u8db3\u3057\u305f\u3002<br \/>\n<\/span><br \/>\n<!--more--><br \/>\n<!--nextpage--><br \/>\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\u68da\u5378\u8cc7\u7523\uff08IFRS\u7b2c\uff12\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> \u68da\u5378\u8cc7\u7523\u306e\u5b66\u7fd2\u5185\u5bb9<\/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>\u68da\u5378\u8cc7\u7523\u306e\u5b9a\u7fa9<\/li>\n<li>\u539f\u4fa1\u306e\u69cb\u6210\u8981\u7d20\u3068\u6e2c\u5b9a\u6280\u6cd5<\/li>\n<li>\u539f\u4fa1\u7b97\u5b9a\u65b9\u5f0f<\/li>\n<li>\u68da\u5378\u8cc7\u7523\u306e\u8a55\u4fa1<\/li>\n<li>\u8cbb\u7528\u8a8d\u8b58<\/li>\n<li>\u958b\u793a<\/li>\n<\/ul>\n<p style=\"margin-top: -24px;\">\n<\/div>\n<p style=\"margin-top: 18px;\">\uff12\u4eba\u306f\u65e9\u3081\u306b\u663c\u3054\u98ef\u3092\u6e08\u307e\u3059\u3068\u3001\u7a7a\u3044\u3066\u3044\u308b\u30df\u30fc\u30c6\u30a3\u30f3\u30b0\u30eb\u30fc\u30e0\u306b\u79fb\u52d5\u3059\u308b\u3053\u3068\u306b\u3057\u305f\u3002<\/p>\n<p>\u685c\u4e95\u306f\u3001\u30b3\u30db\u30f3\u3068\u54b3\u6255\u3044\u3092\u3059\u308b\u3068\u3001\u30db\u30c3\u30c1\u30ad\u30b9\u6b62\u3081\u3092\u3057\u305f\u8cc7\u6599\u3092\u7dca\u5f35\u3067\u9707\u3048\u308b\u624b\u3067\u5c71\u53e3\u306b\u6e21\u3057\u305f\u3002\u5c71\u53e3\u306f\u3001\u300c\u3059\u307f\u307e\u305b\u3093\u3002\u300d\u3068\u8a00\u3044\u306a\u304c\u3089\u3001\u8cc7\u6599\u3092\u53d7\u3051\u53d6\u308b\u3002<\/p>\n<p>\u300c\u307e\u3001\u307e\u305a\u3001\u4e00\u679a\u76ee\u306b\u3042\u308b\u8868\u304c\u68da\u5378\u8cc7\u7523\uff08inventories\uff09\u306e\u57fa\u6e96\u3001IAS\u7b2c\uff12\u53f7\u306b\u5b9a\u3081\u3089\u308c\u3066\u3044\u308b\u4e3b\u306a\u9805\u76ee\u3060\u3088\u3002\u300d<br \/>\n\u685c\u4e95\u306f\u3001\u5c11\u3057\u7dca\u5f35\u6c17\u5473\u306b\u8a00\u3063\u305f\u3002\u3044\u3064\u3082\u306f\u805e\u304f\u5074\u3060\u3063\u305f\u305f\u3081\u3001\u304d\u3061\u3093\u3068\u8aac\u660e\u3067\u304d\u308b\u304b\u307e\u3060\u4e0d\u5b89\u3060\u3002\u3057\u304b\u3057\u3001\u5c71\u53e3\u306f\u305d\u3093\u306a\u685c\u4e95\u306e\u7dca\u5f35\u306b\u306f\u6c17\u3065\u304b\u305a\u3001\u8868\u3092\u773a\u3081\u3066\u3044\u308b\u3002<\/p>\n<p>\u300cIFRS\u306e\u68da\u5378\u8cc7\u7523\u4f1a\u8a08\u306f\u3001\u65e5\u672c\u57fa\u6e96\u3068\u6bd4\u8f03\u3057\u3066\u3082\u5927\u304d\u306a\u76f8\u9055\u306f\u305d\u3093\u306a\u306b\u306a\u3044\u304b\u3089\u3001\u7406\u89e3\u306f\u96e3\u3057\u304f\u306a\u3044\u3068\u601d\u3046\u3088\u3002\u300d<\/p>\n<p>\u300c\u305d\u3046\u306a\u3093\u3067\u3059\u304b\u3002\u300e\u6e2c\u5b9a\u6280\u6cd5\u300f\u3068\u304b\u300e\u539f\u4fa1\u7b97\u5b9a\u65b9\u5f0f\u300f\u3068\u304b\u3001\u3061\u3087\u3063\u3068\u96e3\u3057\u305d\u3046\u306a\u8a00\u8449\u304c\u3042\u308b\u3093\u3067\u3059\u3051\u3069\uff65\uff65\uff65\u300d<\/p>\n<p>\u300c\u78ba\u304b\u306b\u96e3\u3057\u305d\u3046\u306b\u805e\u3053\u3048\u308b\u3051\u3069\u3001\u7c3f\u8a18\u3067\u3082\u304a\u99b4\u67d3\u307f\u306e\u5185\u5bb9\u306a\u3093\u3060\u3088\u3002\u3067\u306f\u3001\u3055\u3063\u305d\u304f\u59cb\u3081\u3088\u3046\uff01\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> \u68da\u5378\u8cc7\u7523\u306e\u5b9a\u7fa9<\/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;\">\u68da\u5378\u8cc7\u7523\u306e\u5b9a\u7fa9<\/span><\/li>\n<li>\u539f\u4fa1\u306e\u69cb\u6210\u8981\u7d20\u3068\u6e2c\u5b9a\u6280\u6cd5<\/li>\n<li>\u539f\u4fa1\u7b97\u5b9a\u65b9\u5f0f<\/li>\n<li>\u68da\u5378\u8cc7\u7523\u306e\u8a55\u4fa1<\/li>\n<li>\u8cbb\u7528\u8a8d\u8b58<\/li>\n<li>\u958b\u793a<\/li>\n<\/ul>\n<p style=\"margin-top: -24px;\">\n<\/div>\n<p style=\"margin-top: 18px;\">\u300c\u307e\u305a\u306f\u3001\u300e\u68da\u5378\u8cc7\u7523\u306e\u5b9a\u7fa9\u300f\u304b\u3089\u3060\u306d\u3002\u300d<br \/>\n\u5c71\u53e3\u304c\u8cc7\u6599\u306e\u30da\u30fc\u30b8\u3092\u3081\u304f\u308b\u3068\u3001\u5b9a\u7fa9\u306b\u3064\u3044\u3066\u307e\u3068\u3081\u305f\u8868\u304c\u8f09\u3063\u3066\u3044\u305f\u3002<\/p>\n<div style=\"padding: 10px; border: 3px solid #D5AABF; background-color: #fffafa; border-radius: 10px;\">\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:3px;border-color:#D5AABF;\"><\/div>\n<h4 style=\"text-align: center;\"><span style=\"color: #cd5c5c;\"><strong>\u68da\u5378\u8cc7\u7523\u306e\u5b9a\u7fa9<\/strong><\/span><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:3px;border-color:#D5AABF;\"><\/div>\n<ul>\n<li>\u901a\u5e38\u306e\u4e8b\u696d\u306e\u904e\u7a0b\u306b\u304a\u3044\u3066\u8ca9\u58f2\u3092\u76ee\u7684\u3068\u3057\u3066\u4fdd\u6709\u3055\u308c\u308b\u8cc7\u7523<\/li>\n<li>\u305d\u306e\u3088\u3046\u306a\u8ca9\u58f2\u3092\u76ee\u7684\u3068\u3059\u308b\u751f\u7523\u306e\u904e\u7a0b\u306b\u3042\u308b\u8cc7\u7523<\/li>\n<li>\u751f\u7523\u904e\u7a0b\u53c8\u306f\u30b5\u30fc\u30d3\u30b9\u306e\u63d0\u4f9b\u306b\u3042\u305f\u3063\u3066\u6d88\u8cbb\u3055\u308c\u308b\u539f\u6750\u6599\u53c8\u306f\u8caf\u8535\u54c1<\/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=\"color: #b22222;\">\u25c6<\/span>\u68da\u5378\u8cc7\u7523\u306e\u5b9a\u7fa9\u306f\u65e5\u672c\u57fa\u6e96\u3068\u5927\u304d\u306a\u76f8\u9055\u306f\u306a\u3044<\/strong><\/h4>\n<p>\u300c\u3048\u30fc\u3068\u3001\u68da\u5378\u8cc7\u7523\u306b\u306f\uff13\u3064\u306e\u9805\u76ee\u304c\u542b\u307e\u308c\u308b\u3093\u3060\u3002\u8ca9\u58f2\u3059\u308b\u305f\u3081\u306e\u5546\u54c1\u3084\u8ca1\u8ca8\u3001\u4f01\u696d\u304c\u88fd\u9020\u3057\u305f\u88fd\u54c1\u3068\u305d\u306e\u4ed5\u639b\u54c1\u3001\u305d\u3057\u3066\u3001\u751f\u7523\u904e\u7a0b\u3067\u4f7f\u7528\u3055\u308c\u308b\u4e88\u5b9a\u306e\u539f\u6750\u6599\u3084\u8caf\u8535\u54c1\u3060\u306d\u3002\u300d<\/p>\n<p>\u300c\u306a\u308b\u307b\u3069\u3002\u65e5\u672c\u57fa\u6e96\u306e\u68da\u5378\u8cc7\u7523\u3068\u305d\u3093\u306a\u306b\u5927\u304d\u306a\u9055\u3044\u306f\u306a\u3044\u3093\u3067\u3059\u306d\u3002\u300d<br \/>\n\u685c\u4e95\u306e\u8aac\u660e\u3092\u53d7\u3051\u3066\u3001\u5c71\u53e3\u306f\u5b89\u5835\u3057\u305f\u8868\u60c5\u3067\u8a00\u3063\u305f\u3002<\/p>\n<p>\u300c\u305d\u3046\u306a\u3093\u3060\u3002\u4f8b\u3048\u3070\u3001\u88fd\u54c1\u3084\u4ed5\u639b\u54c1\u306e\u4ed6\u306b\u3082\u3001\u65e5\u672c\u57fa\u6e96\u3067\u306f\u4e8b\u52d9\u7528\u6d88\u8017\u54c1\u3082\u68da\u5378\u8cc7\u7523\u306b\u542b\u307e\u308c\u308b\u3068\u3042\u308b\u3093\u3060\u3051\u3069\u3001IFRS\u3067\u3082\u5b9a\u7fa9\u306e\uff13\u3064\u76ee\u306b\u3042\u308b\u3001\u300e\u751f\u7523\u904e\u7a0b\u53c8\u306f\u30b5\u30fc\u30d3\u30b9\u306e\u63d0\u4f9b\u306b\u3042\u305f\u3063\u3066\u6d88\u8cbb\u3055\u308c\u308b\u539f\u6750\u6599\u53c8\u306f\u8caf\u8535\u54c1\u300f\u306b\u8a72\u5f53\u3059\u308c\u3070\u3001\u68da\u5378\u8cc7\u7523\u3068\u3057\u3066\u8a08\u4e0a\u3059\u308b\u3053\u3068\u306b\u306a\u308b\u3093\u3060\u3088\u3002\u300d<\/p>\n<p>\u300c\u3078\u3047\u3002\u300d\u3068\u5c71\u53e3\u306f\u9837\u3044\u305f\u3002<br \/>\n\u5c11\u3057\u8abf\u5b50\u3065\u3044\u305f\u685c\u4e95\u306f\u3001\u6b21\u306e\u9805\u76ee\u306e\u8aac\u660e\u306b\u79fb\u308b\u3053\u3068\u306b\u3057\u305f\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"border-bottom: solid 2px #cd5c5c; border-left: solid 10px #696969; padding-left: 15px; line-  height: 150%;\"><strong> \u539f\u4fa1\u306e\u69cb\u6210\u8981\u7d20\u3068\u6e2c\u5b9a\u6280\u6cd5<\/strong><\/h4>\n<p>\u300c\u3067\u306f\u3001\u7d9a\u3044\u3066\u68da\u5378\u8cc7\u7523\u306e\u539f\u4fa1\u3092\u69cb\u6210\u3059\u308b\u8981\u7d20\u3068\u6e2c\u5b9a\u6280\u6cd5\u306b\u3064\u3044\u3066\u9032\u3082\u3046\u3002\u300d<br \/>\n\uff12\u4eba\u306f\u518d\u3073\u8cc7\u6599\u306b\u76ee\u3092\u623b\u3057\u305f\u3002<\/p>\n<div style=\"padding: 10px; border: 3px solid #AAD5D5; background-color: #f5fffa; border-radius: 5px;\">\n<ul>\n<li>\u68da\u5378\u8cc7\u7523\u306e\u5b9a\u7fa9<\/li>\n<li><span class=\"highlight\" style=\"background-color:#FFFF00;\">\u539f\u4fa1\u306e\u69cb\u6210\u8981\u7d20\u3068\u6e2c\u5b9a\u6280\u6cd5<\/span><\/li>\n<li>\u539f\u4fa1\u7b97\u5b9a\u65b9\u5f0f<\/li>\n<li>\u68da\u5378\u8cc7\u7523\u306e\u8a55\u4fa1<\/li>\n<li>\u8cbb\u7528\u8a8d\u8b58<\/li>\n<li>\u958b\u793a<\/li>\n<\/ul>\n<p style=\"margin-top: -24px;\">\n<\/div>\n<h4 style=\"margin-left: 15px; text-indent: -15px; margin-top: 18px;\"><strong><span style=\"color: #b22222;\">\u25c6<\/span>\u539f\u4fa1\u306e\u69cb\u6210\u8981\u7d20\u306f\u4e3b\u306b\uff13\u3064<\/strong><\/h4>\n<p>\u300c\u539f\u4fa1\u306e\u69cb\u6210\u8981\u7d20\u3068\u3044\u3046\u3053\u3068\u306f\u3001\u68da\u5378\u8cc7\u7523\u306e\u539f\u4fa1\u306b\u542b\u3081\u308b\u3082\u306e\u304c\u3044\u308d\u3044\u308d\u3042\u308b\u3093\u3067\u3059\u306d\u3002\u300d<\/p>\n<p>\u300c\u305d\u3046\u306a\u3093\u3060\u3002\u68da\u5378\u8cc7\u7523\u306e\u539f\u4fa1\uff08cost\uff09\u306b\u306f\u3001\u8cfc\u5165\u539f\u4fa1\u3001\u52a0\u5de5\u8cbb\u3001\u305d\u3057\u3066\u3001\u305d\u306e\u4ed6\u306e\u30b3\u30b9\u30c8\u304c\u542b\u307e\u308c\u308b\u3093\u3060\u3088\u3002\u300d<br \/>\n\u305d\u3046\u8a00\u3046\u3068\u3001\u685c\u4e95\u306f\u5148\u307b\u3069\u898b\u305f\u8868\u306e\u4e0b\u306b\u66f8\u3044\u3066\u3044\u308b\u5f0f\u3092\u6307\u3057\u305f\u3002<\/p>\n<p style=\"margin-bottom: 3px;\"><strong>\u3010\u68da\u5378\u8cc7\u7523\u539f\u4fa1\u306e\u69cb\u6210\u8981\u7d20\u3011<\/strong><\/p>\n<p style=\"text-align: center;\"><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2017\/03\/story_ifrs14-1.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-119196\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2017\/03\/story_ifrs14-1.png\" alt=\"\" width=\"1053\" height=\"176\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2017\/03\/story_ifrs14-1.png 1053w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2017\/03\/story_ifrs14-1-300x50.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2017\/03\/story_ifrs14-1-1024x171.png 1024w\" sizes=\"(max-width: 1053px) 100vw, 1053px\" \/><\/a><\/p>\n<p>\u5c71\u53e3\u306f\u3001\u307c\u3093\u3084\u308a\u3068\u5f0f\u3092\u773a\u3081\u3066\u3044\u308b\u3002<\/p>\n<p>\u300c\u3067\u306f\u3001\u305d\u308c\u305e\u308c\u306e\u9805\u76ee\u3092\u7c21\u5358\u306b\u78ba\u8a8d\u3057\u3066\u3053\u3046\u3002\u300d<\/p>\n<p>\u300c\u306f\u3044\u3001\u5206\u304b\u308a\u307e\u3057\u305f\u3002\u300d<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong><span style=\"color: #b22222;\">\u25c6<\/span>\u8cfc\u5165\u539f\u4fa1\u306b\u306f\u3001\u8cfc\u5165\u4ee3\u4fa1\u306e\u4ed6\u306b\u7a0e\u91d1\u3001\u904b\u9001\u8cbb\u3001\u8377\u5f79\u8cbb\u7b49\u304c\u542b\u307e\u308c\u308b<\/strong><\/h4>\n<p style=\"text-align: center;\"><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2017\/03\/story_ifrs14-2.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-119197\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2017\/03\/story_ifrs14-2.png\" alt=\"\" width=\"1051\" height=\"180\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2017\/03\/story_ifrs14-2.png 1051w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2017\/03\/story_ifrs14-2-300x51.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2017\/03\/story_ifrs14-2-1024x175.png 1024w\" sizes=\"(max-width: 1051px) 100vw, 1051px\" 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#b22222;\">\u25c6<\/span>\u5024\u5f15\u304d\u3001\u5272\u623b\u3057\u53ca\u3073\u305d\u306e\u4ed6\u306e\u985e\u4f3c\u9805\u76ee\u306f\u8cfc\u5165\u539f\u4fa1\u304b\u3089\u63a7\u9664<\/strong><\/h4>\n<p>\u300c\u305d\u3046\u305d\u3046\u3001\u4ed5\u5165\u5024\u5f15\u304d\u3001\u4ed5\u5165\u308c\u5272\u623b\u3057\u3001\u305d\u306e\u4ed6\u306e\u985e\u4f3c\u9805\u76ee\u304c\u3042\u3063\u305f\u5834\u5408\u306f\u3001\u8cfc\u5165\u539f\u4fa1\u304b\u3089\u63a7\u9664\u3059\u308b\u3053\u3068\u306b\u306a\u308b\u3093\u3060\u3002\u3060\u304b\u3089\u3001\u4ed5\u5165\u5272\u5f15\u3082\u8cfc\u5165\u539f\u4fa1\u304b\u3089\u5f15\u304f\u3053\u3068\u306b\u306a\u308b\u3093\u3060\u3088\u3002\u300d<\/p>\n<p>\u300c\u3048\u3001\u305d\u3046\u306a\u3093\u3067\u3059\u304b\uff1f\u78ba\u304b\u65e5\u672c\u57fa\u6e96\u3060\u3068\u3001\u4ed5\u5165\u5272\u5f15\u306f\u55b6\u696d\u5916\u53ce\u76ca\u3067\u3057\u305f\u3088\u306d\u3002\u300d<br \/>\n\u5c71\u53e3\u304c\u8cc7\u6599\u304b\u3089\u9854\u3092\u4e0a\u3052\u3066\u78ba\u8a8d\u3057\u305f\u3002<\/p>\n<p>\u300c\u305d\u3046\u3060\u3088\u3002\u3088\u304f\u77e5\u3063\u3066\u3044\u308b\u306d\u3002\u300d<\/p>\n<p>\u300c\u306f\u3044\u3002\u3088\u304f\u7c3f\u8a18\u306e\u554f\u984c\u3067\u5f15\u3063\u304b\u304b\u3063\u3066\u3044\u307e\u3057\u305f\u304b\u3089\u3001\u99b4\u67d3\u307f\u306e\u8ad6\u70b9\u3067\u3059\u3002\u300d<br \/>\n\u53bb\u5e74\u304b\u3089\u7c3f\u8a18\u3092\u52c9\u5f37\u3057\u59cb\u3081\u305f\u3070\u304b\u308a\u306e\u5c71\u53e3\u306f\u3001\u982d\u3092\u63bb\u304d\u306a\u304c\u3089\u66f4\u306b\u8a00\u3063\u305f\u3002<\/p>\n<p>\u300c\u50d5\u306fIFRS\u306e\u51e6\u7406\u306e\u65b9\u304c\u5206\u304b\u308a\u3084\u3059\u304f\u3066\u597d\u304d\u3067\u3059\u3002\u300d<br \/>\n\u685c\u4e95\u306f\u5c71\u53e3\u306e\u6b63\u76f4\u306a\u611f\u60f3\u306b\u30af\u30b9\u30ea\u3068\u7b11\u3044\u3001\uff12\u3064\u76ee\u306e\u69cb\u6210\u8981\u7d20\u306b\u79fb\u3063\u305f\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong><span style=\"color: #b22222;\">\u25c6<\/span>\u52a0\u5de5\u8cbb\u306b\u306f\u3001\u88fd\u9020\u76f4\u63a5\u8cbb\u3068\u88fd\u9020\u9593\u63a5\u8cbb\u306e\u898f\u5247\u7684\u306a\u914d\u8ce6\u984d\u304c\u542b\u307e\u308c\u308b<\/strong><\/h4>\n<p style=\"text-align: center;\"><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2017\/03\/story_ifrs14-3.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-119198\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2017\/03\/story_ifrs14-3.png\" alt=\"\" width=\"1052\" height=\"181\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2017\/03\/story_ifrs14-3.png 1052w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2017\/03\/story_ifrs14-3-300x51.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2017\/03\/story_ifrs14-3-1024x176.png 1024w\" sizes=\"(max-width: 1052px) 100vw, 1052px\" \/><\/a><\/p>\n<p>\u300c\u7d9a\u3044\u3066\u52a0\u5de5\u8cbb\u3060\u3051\u3069\u3001\u3053\u308c\u306b\u306f\u751f\u7523\u5358\u4f4d\u306b\u76f4\u63a5\u95a2\u4fc2\u3059\u308b\u30b3\u30b9\u30c8\u3067\u3042\u308b\u88fd\u9020\u76f4\u63a5\u8cbb\u3068\u88fd\u9020\u9593\u63a5\u8cbb\u306e\u898f\u5247\u7684\u306a\u914d\u8ce6\u984d\u306e\u3053\u3068\u3060\u3088\u3002\u30a6\u30c1\u306e\u4f1a\u793e\u3067\u3082\u304a\u99b4\u67d3\u307f\u306e\u9805\u76ee\u3060\u306d\u3002\u300d<\/p>\n<p>\u300c\u305d\u3046\u3067\u3059\u306d\u3002\u300d\u3068\u3001\u5c71\u53e3\u306f\u9837\u3044\u305f\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong><span style=\"color: #b22222;\">\u25c6<\/span>\u5909\u52d5\u88fd\u9020\u9593\u63a5\u8cbb\u306f\u751f\u7523\u8a2d\u5099\u306e\u5b9f\u969b\u4f7f\u7528\u91cf\u3001\u56fa\u5b9a\u88fd\u9020\u9593\u63a5\u8cbb\u306f\u6b63\u5e38\u751f\u7523\u80fd\u529b\u306b\u57fa\u3065\u304d\u914d\u8ce6<\/strong><\/h4>\n<p>\u300c\u88fd\u9020\u9593\u63a5\u8cbb\u306e\u914d\u8ce6\u306b\u3064\u3044\u3066\u306f\u3001\u5909\u52d5\u304b\u56fa\u5b9a\u304b\u3067\u9055\u3044\u304c\u3042\u308b\u3093\u3060\u3002\u300d<\/p>\n<p>\u300c\u3048\uff1f\u3069\u3093\u306a\u9055\u3044\u3067\u3059\u304b\uff1f\u300d<\/p>\n<p>\u300c\u307e\u305a\u3001\u5909\u52d5\u88fd\u9020\u9593\u63a5\u8cbb\u306f\u3001\u751f\u7523\u8a2d\u5099\u306e\u5b9f\u969b\u4f7f\u7528\u91cf\u306b\u57fa\u3065\u3044\u3066\u3001\u5404\u751f\u7523\u5358\u4f4d\u306b\u914d\u8ce6\u3055\u308c\u308b\u3093\u3060\u3002\u300d<\/p>\n<p>\u300c\u3078\u3047\u3002\u3067\u306f\u3001\u56fa\u5b9a\u88fd\u9020\u9593\u63a5\u8cbb\u306f\u4f55\u306b\u57fa\u3065\u3044\u3066\u914d\u8ce6\u3059\u308b\u3053\u3068\u306b\u306a\u308b\u3093\u3067\u3057\u3087\u3046\u304b\uff1f\u300d<\/p>\n<p>\u300c\u57fa\u672c\u7684\u306b\u306f\u3001\u56fa\u5b9a\u88fd\u9020\u9593\u63a5\u8cbb\u306f\u751f\u7523\u8a2d\u5099\u306e\u6b63\u5e38\u751f\u7523\u80fd\u529b\u306b\u57fa\u3065\u3044\u3066\u914d\u8ce6\u3059\u308b\u3053\u3068\u306b\u306a\u308b\u3093\u3060\u3002\u300d<\/p>\n<p>\u300c\u306a\u308b\u307b\u3069\u3002\u5909\u52d5\u304b\u56fa\u5b9a\u304b\u3067\u88fd\u9020\u9593\u63a5\u8cbb\u306e\u914d\u8ce6\u57fa\u6e96\u304c\u9055\u3046\u3093\u3067\u3059\u306d\u3002\u300d<br \/>\n\u5c71\u53e3\u306f\u8cc7\u6599\u306e\u4f59\u767d\u306b\u30e1\u30e2\u3092\u53d6\u3063\u305f\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong><span style=\"color: #b22222;\">\u25c6<\/span>\u914d\u8ce6\u3057\u306a\u304b\u3063\u305f\u56fa\u5b9a\u88fd\u9020\u9593\u63a5\u8cbb\u306f\u57fa\u672c\u7684\u306b\u306f\u767a\u751f\u3057\u305f\u671f\u306e\u8cbb\u7528\u3068\u3057\u3066\u51e6\u7406<\/strong><\/h4>\n<p>\u305d\u3053\u3067\u3001\u5c71\u53e3\u306f\u30e1\u30e2\u306e\u624b\u3092\u6b62\u3081\u3001\u685c\u4e95\u3092\u898b\u4e0a\u3052\u305f\u3002<br \/>\n\u300c\u3042\u308c\uff1f\u6b63\u5e38\u751f\u7523\u80fd\u529b\u3068\u5b9f\u969b\u64cd\u696d\u5ea6\u304c\u9055\u3046\u3068\u3001\u914d\u8ce6\u5dee\u7570\u304c\u751f\u3058\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3088\u306d\u3002\u305d\u306e\u6642\u306e\u914d\u8ce6\u5dee\u7570\u306f\u3069\u3046\u3059\u308b\u3093\u3067\u3059\u304b\uff1f\u300d<\/p>\n<p>\u300c\u914d\u8ce6\u3057\u306a\u304b\u3063\u305f\u56fa\u5b9a\u88fd\u9020\u9593\u63a5\u8cbb\u306f\u3001\u767a\u751f\u3057\u305f\u671f\u306e\u8cbb\u7528\u3068\u3057\u3066\u51e6\u7406\u3059\u308b\u3053\u3068\u306b\u306a\u308b\u3093\u3060\u3002\u3060\u304b\u3089\u3001\u4f8b\u3048\u3070\u751f\u7523\u6c34\u6e96\u304c\u4f4e\u4e0b\u3057\u305f\u5834\u5408\u3084\u904a\u4f11\u8a2d\u5099\u304c\u5b58\u5728\u3057\u305f\u5834\u5408\u3067\u3082\u3001\u914d\u8ce6\u3057\u306a\u304b\u3063\u305f\u4e0d\u5229\u5dee\u7570\u306f\u767a\u751f\u3057\u305f\u671f\u306e\u8cbb\u7528\u3068\u3057\u3066\u8a08\u4e0a\u3059\u308b\u3093\u3060\u3088\u3002\u300d<\/p>\n<p>\u300c\u305d\u3046\u306a\u3093\u3067\u3059\u306d\u3002\u65e5\u672c\u57fa\u6e96\u3060\u3068\u539f\u4fa1\u5dee\u7570\u304c\u591a\u984d\u306e\u5834\u5408\u306f\u3001\u58f2\u4e0a\u539f\u4fa1\u3068\u68da\u5378\u8cc7\u7523\u306b\u914d\u8ce6\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3088\u306d\u3002\u5dee\u7570\u304c\u591a\u984d\u306e\u5834\u5408\u306f\u3001\u65e5\u672c\u57fa\u6e96\u3068\u306e\u9055\u3044\u304c\u3042\u308b\u3093\u3067\u3059\u306d\u3002\u300d<\/p>\n<p>\u300c\u4e0d\u5229\u5dee\u7570\u306e\u5834\u5408\u306f\u305d\u3046\u3060\u306d\u3002\u300d<\/p>\n<p>\u300c\u6709\u5229\u5dee\u7570\u306e\u5834\u5408\u306f\u65e5\u672c\u57fa\u6e96\u3068\u9055\u308f\u306a\u3044\u3093\u3067\u3059\u304b\uff1f\u300d<\/p>\n<p>\u300c\u307e\u304e\u3089\u308f\u3057\u3044\u3051\u3069\u3001\u305d\u3046\u306a\u3093\u3060\u3002IFRS\u3067\u3082\u751f\u7523\u6c34\u6e96\u304c\u7570\u5e38\u306b\u9ad8\u3044\u671f\u9593\u306f\u3001\u68da\u5378\u8cc7\u7523\u304c\u539f\u4fa1\u3088\u308a\u3082\u9ad8\u304f\u6e2c\u5b9a\u3055\u308c\u306a\u3044\u3088\u3046\u306b\u3001\u914d\u8ce6\u984d\u3092\u6e1b\u5c11\u3055\u305b\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3093\u3060\u3002\u3064\u307e\u308a\u3001\u6709\u5229\u5dee\u7570\u304c\u3001\u58f2\u4e0a\u539f\u4fa1\u3068\u68da\u5378\u8cc7\u7523\u306e\u4e21\u65b9\u306b\u914d\u8ce6\u3055\u308c\u308b\u3053\u3068\u306b\u306a\u308b\u3093\u3060\u3088\u3002\u300d<\/p>\n<p>\u300c\u306a\u308b\u307b\u3069\u3002\u305d\u3046\u306a\u3093\u3067\u3059\u306d\u3002\u300d<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong><span style=\"color: #b22222;\">\u25c6<\/span>\u7570\u5e38\u306a\u4ed5\u640d\u306b\u4fc2\u308b\u88fd\u9020\u30b3\u30b9\u30c8\u306f\u539f\u4fa1\u306b\u306f\u542b\u307e\u308c\u306a\u3044<\/strong><\/h4>\n<p>\u300c\u305d\u308c\u304b\u3089\u3001IFRS\u3067\u3082\u7570\u5e38\u306a\u4ed5\u640d\u306b\u4fc2\u308b\u88fd\u9020\u30b3\u30b9\u30c8\u306f\u68da\u5378\u8cc7\u7523\u306e\u539f\u4fa1\u306b\u306f\u542b\u3081\u305a\u3001\u767a\u751f\u3057\u305f\u671f\u306e\u8cbb\u7528\u3068\u3057\u3066\u51e6\u7406\u3059\u308b\u3053\u3068\u306b\u306a\u308b\u3093\u3060\u3002\u300d<\/p>\n<p>\u300c\u308f\u304b\u308a\u307e\u3057\u305f\u3002\u300d<br \/>\n\u685c\u4e95\u306e\u8aac\u660e\u306b\u5c71\u53e3\u306f\u9837\u3044\u305f\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong><span style=\"color: #b22222;\">\u25c6<\/span>\u305d\u306e\u4ed6\u30b3\u30b9\u30c8\u3068\u306f\u3001\u68da\u5378\u8cc7\u7523\u304c\u73fe\u5728\u306e\u5834\u6240\u53ca\u3073\u72b6\u614b\u306b\u81f3\u308b\u307e\u3067\u306b\u767a\u751f\u3057\u305f\u30b3\u30b9\u30c8<\/strong><\/h4>\n<p style=\"text-align: center;\"><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2017\/03\/story_ifrs14-4.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-119200\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2017\/03\/story_ifrs14-4.png\" alt=\"\" width=\"1067\" height=\"183\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2017\/03\/story_ifrs14-4.png 1067w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2017\/03\/story_ifrs14-4-300x51.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2017\/03\/story_ifrs14-4-1024x175.png 1024w\" sizes=\"(max-width: 1067px) 100vw, 1067px\" \/><\/a><\/p>\n<p>\u300c\uff13\u3064\u76ee\u306b\u3042\u308b\u300e\u305d\u306e\u4ed6\u30b3\u30b9\u30c8\u300f\u306f\u3001\u68da\u5378\u8cc7\u7523\u304c\u73fe\u5728\u306e\u5834\u6240\u53ca\u3073\u72b6\u614b\u306b\u81f3\u308b\u307e\u3067\u306b\u767a\u751f\u3057\u305f\u30b3\u30b9\u30c8\u306e\u3053\u3068\u3044\u3046\u3093\u3060\u3002\u300d<\/p>\n<p>\u300c\u4ed8\u968f\u8cbb\u7528\u307f\u305f\u3044\u306a\u611f\u3058\u3067\u3059\u306d\u3002\u300d<\/p>\n<p>\u300c\u305d\u3046\u3060\u306d\u3002\u57fa\u6e96\u3067\u306f\u3001\u7279\u5b9a\u306e\u9867\u5ba2\u306e\u305f\u3081\u306b\u767a\u751f\u3059\u308b\u975e\u88fd\u9020\u539f\u4fa1\u53c8\u306f\u88fd\u54c1\u8a2d\u8a08\u306e\u30b3\u30b9\u30c8\u304c\u4f8b\u306b\u6319\u3052\u3089\u308c\u3066\u3044\u308b\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>\u305d\u306e\u4ed6\u30b3\u30b9\u30c8\u306b\u306f\u300c\u501f\u5165\u30b3\u30b9\u30c8\u300d\u3082\u542b\u307e\u308c\u308b<\/strong><\/h4>\n<p>\u300c\u305d\u3046\u305d\u3046\u3002\u3082\u3057\u68da\u5378\u8cc7\u7523\u304c\u300e\u9069\u683c\u8cc7\u7523\u300f\u306b\u8a72\u5f53\u3059\u308b\u5834\u5408\u306f\u3001\u68da\u5378\u8cc7\u7523\u306e\u53d6\u5f97\u306b\u4fc2\u308b\u501f\u5165\u30b3\u30b9\u30c8\u3082\u539f\u4fa1\u306b\u542b\u307e\u308c\u308b\u3053\u3068\u306b\u306a\u308b\u3093\u3060\u3002\u300d<\/p>\n<p>\u300c\u3042\u306e\u30fc\u3001\u3059\u307f\u307e\u305b\u3093\u3002\u300e\u501f\u5165\u30b3\u30b9\u30c8\u300f\u3063\u3066\u4f55\u3067\u3059\u304b\uff1f\u300d<br \/>\n\u5c71\u53e3\u306e\u8cea\u554f\u3092\u53d7\u3051\u3066\u3001\u685c\u4e95\u306f\u307e\u3054\u3064\u3044\u305f\u3002<\/p>\n<p>\u300c\u3048\u3063\u3002\u3046\u3001\u3046\u30fc\u3093\u3068\uff65\uff65\uff65\u300d<br \/>\n\u685c\u4e95\u306f\u3001\u5185\u5fc3\u7126\u308a\u306a\u304c\u3089\u8a00\u3044\u8a33\u3092\u8003\u3048\u305f\u3002\u5b9f\u306f\u3001\u305d\u3053\u307e\u3067\u52c9\u5f37\u304c\u307e\u3060\u8ffd\u3044\u3064\u3044\u3066\u3044\u306a\u3044\u306e\u3060\u3002<\/p>\n<p>\u300c\u3072\u3068\u307e\u305a\u3001\u4e00\u5b9a\u306e\u8cc7\u7523\u306b\u3064\u3044\u3066\u3001\u305d\u306e\u8cc7\u7523\u3092\u53d6\u5f97\u3059\u308b\u305f\u3081\u306b\u8abf\u9054\u3057\u305f\u8cc7\u91d1\u306b\u4fc2\u308b\u5229\u606f\u3092\u53d6\u5f97\u539f\u4fa1\u306b\u542b\u3081\u308b\u3063\u3066\u898f\u5b9a\u304cIFRS\u306b\u306f\u3042\u308b\u3063\u3066\u3053\u3068\u304c\u5206\u304b\u3063\u3066\u304a\u3051\u3070\u3001\u5927\u4e08\u592b\u3060\u3088\u3002\u4eca\u304b\u3089\u300e\u501f\u5165\u30b3\u30b9\u30c8\u300f\u306e\u3053\u3068\u3092\u8aac\u660e\u3059\u308b\u3068\u8a71\u304c\u8131\u7dda\u3057\u3061\u3083\u3046\u304b\u3089\u3001\u4eca\u5ea6\u8aac\u660e\u3059\u308b\u306d\u3002\u300d<br \/>\n\u7b11\u3063\u3066\u8aa4\u9b54\u5316\u3059\u685c\u4e95\u306b\u306f\u6c17\u3065\u304b\u305a\u3001\u5c71\u53e3\u306f\u7d20\u76f4\u306b\u9837\u3044\u305f\u3002<\/p>\n<p>\u300c\u306f\u3041\u3002\u5206\u304b\u308a\u307e\u3057\u305f\u3002\u300d<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong><span style=\"color: #b22222;\">\u25c6<\/span>\u68da\u5378\u8cc7\u7523\u306e\u6e2c\u5b9a\u6280\u6cd5<\/strong><\/h4>\n<p>\u685c\u4e95\u306f\u3001\u30b3\u30db\u30f3\u3068\u54b3\u3092\u3057\u3066\u6c17\u3092\u53d6\u308a\u76f4\u3059\u3068\u3001\u8aac\u660e\u3092\u518d\u958b\u3059\u308b\u3053\u3068\u306b\u3057\u305f\u3002<\/p>\n<p>\u300c\u7d9a\u3044\u3066\u306f\u3001\u6e2c\u5b9a\u6280\u6cd5\u306b\u3064\u3044\u3066\u3060\u306d\u3002\u300d<\/p>\n<p>\u300c\u306f\u3041\u3002\u300d<\/p>\n<p>\u300c\u6e2c\u5b9a\u6280\u6cd5\u3063\u3066\u8a00\u308f\u308c\u308b\u3068\u96e3\u3057\u305d\u3046\u306b\u805e\u3053\u3048\u308b\u3051\u3069\u3001\u539f\u4fa1\u3092\u3069\u3046\u3084\u3063\u3066\u6e2c\u5b9a\u3059\u308b\u306e\u304b\u3068\u3044\u3046\u65b9\u6cd5\u3060\u3088\u3002\u3053\u3053\u3067\u306f\u6a19\u6e96\u539f\u4fa1\u6cd5\u3068\u58f2\u4fa1\u9084\u5143\u6cd5\u306b\u3064\u3044\u3066\u306e\u8a71\u306a\u3093\u3060\u3002\u300d<\/p>\n<p>\u300c\u6a19\u6e96\u539f\u4fa1\u6cd5\u3084\u58f2\u4fa1\u9084\u5143\u6cd5\u3067\u3059\u304b\uff01\u305d\u308c\u306a\u3089\u5206\u304b\u308a\u307e\u3059\uff01\u300d<br \/>\n\u5c71\u53e3\u3082\u77e5\u3063\u3066\u3044\u308b\u8a00\u8449\u3092\u805e\u3044\u3066\u5b89\u5fc3\u3057\u305f\u3088\u3046\u3060\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong><span style=\"color: #b22222;\">\u25c6<\/span>\u6a19\u6e96\u539f\u4fa1\u6cd5\u53ca\u3073\u58f2\u4fa1\u9084\u5143\u6cd5\u306f\u9069\u7528\u7d50\u679c\u304c\u539f\u4fa1\u3068\u8fd1\u4f3c\u3059\u308b\u5834\u5408\u306e\u307f\u4f7f\u3048\u308b<\/strong><\/h4>\n<p>\u300cIFRS\u3067\u306f\u3001\u6a19\u6e96\u539f\u4fa1\u6cd5\uff08standard cost method\uff09\u3084\u58f2\u4fa1\u9084\u5143\u6cd5\uff08retail method\uff09\u3067\u68da\u5378\u8cc7\u7523\u3092\u6e2c\u5b9a\u3059\u308b\u5834\u5408\u306f\u3001\u305d\u306e\u9069\u7528\u7d50\u679c\u304c\u539f\u4fa1\u3068\u8fd1\u4f3c\u3059\u308b\u5834\u5408\u306e\u307f\u3001\u7c21\u4fbf\u6cd5\u3068\u3057\u3066\u4f7f\u7528\u3067\u304d\u308b\u3093\u3060\u3002\u300d<\/p>\n<p>\u300c\u539f\u4fa1\u3068\u3044\u3046\u3068\u3001\u3055\u3063\u304d\u52c9\u5f37\u3057\u305f\u3001\u8cfc\u5165\u539f\u4fa1\u3068\u52a0\u5de5\u8cbb\u3068\u305d\u306e\u4ed6\u30b3\u30b9\u30c8\u306e\u5408\u8a08\u3067\u6c42\u3081\u308b\u65b9\u6cd5\u3067\u3059\u306d\u3002\u300d<br \/>\n\u5c71\u53e3\u306e\u78ba\u8a8d\u306b\u3001\u300c\u305d\u3046\u3060\u3088\u3002\u300d\u3068\u685c\u4e95\u306f\u7b54\u3048\u305f\u3002<\/p>\n<p>\u300c\u3067\u306f\u3001IFRS\u306e\u4e0b\u3067\u6a19\u6e96\u539f\u4fa1\u6cd5\u3084\u58f2\u4fa1\u9084\u5143\u6cd5\u3092\u63a1\u7528\u3059\u308b\u6642\u306f\u3001\u305d\u306e\u7d50\u679c\u304c\u539f\u4fa1\u306b\u8fd1\u3044\u7d50\u679c\u306b\u306a\u3063\u3066\u3044\u308b\u304b\u3092\u78ba\u8a8d\u3057\u306a\u304f\u3066\u306f\u3044\u3051\u306a\u3044\u3067\u3059\u306d\u3002\u300d<\/p>\n<p>\u300c\u3046\u3093\u3002\u305d\u306e\u691c\u8a3c\u3092\u3059\u308b\u30d7\u30ed\u30bb\u30b9\u304c\u5fc5\u8981\u306b\u306a\u308b\u3060\u308d\u3046\u306d\u3002\u300d<br \/>\n<!--nextpage--><\/p>\n<h4 style=\"border-bottom: solid 2px #cd5c5c; border-left: solid 10px #696969; padding-left: 15px; line-height: 150%;\"><strong> \u539f\u4fa1\u7b97\u5b9a\u65b9\u5f0f<\/strong><\/h4>\n<div style=\"padding: 10px; border: 3px solid #AAD5D5; background-color: #f5fffa; border-radius: 5px;\">\n<ul>\n<li>\u68da\u5378\u8cc7\u7523\u306e\u5b9a\u7fa9<\/li>\n<li>\u539f\u4fa1\u306e\u69cb\u6210\u8981\u7d20\u3068\u6e2c\u5b9a\u6280\u6cd5<\/li>\n<li><span class=\"highlight\" style=\"background-color:#FFFF00;\">\u539f\u4fa1\u7b97\u5b9a\u65b9\u5f0f<\/span><\/li>\n<li>\u68da\u5378\u8cc7\u7523\u306e\u8a55\u4fa1<\/li>\n<li>\u8cbb\u7528\u8a8d\u8b58<\/li>\n<li>\u958b\u793a<\/li>\n<\/ul>\n<p style=\"margin-top: -24px;\">\n<\/div>\n<p style=\"margin-top: 18px;\">\u5c71\u53e3\u306f\u518d\u3073\u76ee\u6b21\u306e\u30da\u30fc\u30b8\u306b\u623b\u3063\u3066\u3001\u6b21\u306e\u9805\u76ee\u306e\u30bf\u30a4\u30c8\u30eb\u3092\u78ba\u8a8d\u3057\u305f\u3002<\/p>\n<p>\u300c\u6b21\u306f\u3001\u539f\u4fa1\u7b97\u5b9a\u65b9\u5f0f\u3067\u3059\u306d\u3002\u3053\u308c\u3082\u4f55\u304b\u96e3\u3057\u305d\u3046\u306b\u805e\u3053\u3048\u308b\u3093\u3067\u3059\u3051\u3069\uff65\uff65\uff65\u300d<br \/>\n\u685c\u4e95\u306f\u601d\u308f\u305a\u7b11\u3063\u305f\u3002<\/p>\n<p>\u300c\u5927\u4e08\u592b\u3060\u3088\u3002\u500b\u5225\u6cd5\u3068\u304b\u3001\u5148\u5165\u5148\u51fa\u6cd5\u3068\u304b\u3001\u805e\u3044\u305f\u3053\u3068\u3042\u308b\u3067\u3057\u3087\uff1f\u300d<\/p>\n<p>\u300c\u3042\u3001\u305d\u306e\u3053\u3068\u3067\u3059\u304b\u3002\u306f\u3044\u3002\u5206\u304b\u308a\u307e\u3059\u3002\u300d<br \/>\n\u5c71\u53e3\u306f\u518d\u3073\u5b89\u5fc3\u3057\u305f\u8868\u60c5\u3092\u6d6e\u304b\u3079\u3066\u7b54\u3048\u305f\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong><span style=\"color: #b22222;\">\u25c6<\/span> IFRS\u3067\u8a8d\u3081\u3089\u308c\u308b\u539f\u4fa1\u7b97\u5b9a\u65b9\u5f0f\u306f\u3001\u500b\u5225\u6cd5\u3001\u5148\u5165\u5148\u51fa\u6cd5\u3001\u52a0\u91cd\u5e73\u5747\u6cd5\u306e\u307f<\/strong><\/h4>\n<p>\u300c\u307e\u305a\u3001\u4ee3\u66ff\u6027\u304c\u306a\u304f\u7279\u5b9a\u306e\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u306e\u305f\u3081\u306b\u88fd\u9020\u3055\u308c\u3001\u533a\u5206\u3055\u308c\u3066\u3044\u308b\u8ca1\u53c8\u306f\u30b5\u30fc\u30d3\u30b9\u3067\u306f\u500b\u5225\u6cd5\uff08specific identification\uff09\u3092\u7528\u3044\u308b\u3093\u3060\u3002\u300d<\/p>\n<p>\u300c\u306f\u3044\u3002\u300d\u3068\u3001\u5c71\u53e3\u306f\u76f8\u69cc\u3092\u6253\u3063\u305f\u3002<\/p>\n<p>\u300c\u305d\u3057\u3066\u3001\u524d\u8ff0\u306e\u8ca1\u53c8\u306f\u30b5\u30fc\u30d3\u30b9\u4ee5\u5916\u306e\u68da\u5378\u8cc7\u7523\u306e\u539f\u4fa1\u306f\u3001\u5148\u5165\u5148\u51fa\u6cd5\uff08first-in, first-out \uff08FIFO\uff09\uff09\u53c8\u306f\u52a0\u91cd\u5e73\u5747\u6cd5\uff08weighted average\uff09\u3092\u7528\u3044\u3066\u5272\u308a\u632f\u3089\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3093\u3060\u3002\u300d<\/p>\n<p>\u300c\u3078\u3047\u3002\u5f8c\u5165\u5148\u51fa\u6cd5\u306f\u30c0\u30e1\u306a\u3093\u3067\u3059\u306d\u3002\u300d<\/p>\n<p>\u300c\u3046\u3093\u3002\u305d\u3053\u306f\u65e5\u672c\u57fa\u6e96\u3068\u540c\u3058\u3060\u306d\u3002\u305d\u308c\u304b\u3089\u6700\u7d42\u4ed5\u5165\u539f\u4fa1\u6cd5\u3082IFRS\u3067\u306f\u8a8d\u3081\u3089\u308c\u305f\u539f\u4fa1\u7b97\u5b9a\u65b9\u5f0f\u3058\u3083\u306a\u3044\u3093\u3060\u3002\u300d<\/p>\n<p>\u300c\u305d\u3046\u306a\u3093\u3067\u3059\u304b\uff1f\u78ba\u304b\u3001\u30a6\u30c1\u306e\u4f1a\u793e\u3082\u8caf\u8535\u54c1\u306f\u6700\u7d42\u4ed5\u5165\u539f\u4fa1\u6cd5\u3092\u4f7f\u3063\u3066\u3044\u307e\u3059\u3088\u306d\uff65\uff65\uff65\uff1f\u300d<br \/>\n\u5c71\u53e3\u306f\u3001\u8a18\u61b6\u306b\u81ea\u4fe1\u304c\u306a\u3044\u306e\u304b\u5f31\u3005\u3057\u304f\u78ba\u8a8d\u3057\u305f\u3002<\/p>\n<p>\u300c\u3046\u3093\u3002\u3060\u304b\u3089IFRS\u5c0e\u5165\u306e\u969b\u306b\u306f\u3001\u4ed6\u306e\u539f\u4fa1\u7b97\u5b9a\u65b9\u5f0f\u306b\u5909\u66f4\u3059\u308b\u5fc5\u8981\u304c\u51fa\u3066\u304f\u308b\u3068\u601d\u3046\u3093\u3060\u3002\u300d<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong><span style=\"color: #b22222;\">\u25c6<\/span>\u6027\u8cea\u53ca\u3073\u4f7f\u7528\u65b9\u6cd5\u304c\u985e\u4f3c\u3059\u308b\u68da\u5378\u8cc7\u7523\u306e\u539f\u4fa1\u7b97\u5b9a\u65b9\u5f0f\u306f\u7d71\u4e00\u3055\u305b\u308b<\/strong><\/h4>\n<p>\u5c71\u53e3\u304c\u30e1\u30e2\u3092\u53d6\u308a\u7d42\u3048\u308b\u3068\u3001\u685c\u4e95\u306f\u518d\u3073\u8aac\u660e\u3092\u7d9a\u3051\u305f\u3002<br \/>\n\u300c\u305d\u308c\u304b\u3089\u3001\u4f01\u696d\u306b\u3068\u3063\u3066\u6027\u8cea\u53ca\u3073\u4f7f\u7528\u65b9\u6cd5\u304c\u985e\u4f3c\u3059\u308b\u5168\u3066\u306e\u68da\u5378\u8cc7\u7523\u306b\u3064\u3044\u3066\u306f\u3001\u540c\u3058\u539f\u4fa1\u7b97\u5b9a\u65b9\u5f0f\u3092\u4f7f\u7528\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3093\u3060\u3002\u300d<\/p>\n<p>\u300c\u3059\u307f\u307e\u305b\u3093\u3002\u305d\u308c\u3063\u3066\u5f53\u305f\u308a\u524d\u306e\u3053\u3068\u306b\u805e\u3053\u3048\u308b\u3093\u3067\u3059\u304c\uff65\uff65\uff65\u300d<br \/>\n\u5c71\u53e3\u304c\u9996\u3092\u50be\u3052\u3066\u5c0b\u306d\u305f\u3002<\/p>\n<p>\u300c\u305d\u3046\u3060\u306d\u3002\u3053\u308c\u306f\u306d\u3001\u6027\u8cea\u53ca\u3073\u4f7f\u7528\u65b9\u6cd5\u304c\u985e\u4f3c\u3059\u308b\u68da\u5378\u8cc7\u7523\u3092\u3001\u65e5\u672c\u3067\u306f\u5148\u5165\u5148\u51fa\u6cd5\u3067\u7b97\u5b9a\u3057\u3066\u3001\u7c73\u56fd\u3067\u306f\u52a0\u91cd\u5e73\u5747\u6cd5\u3092\u7528\u3044\u3066\u7b97\u5b9a\u3059\u308b\u3068\u3044\u3063\u305f\u3053\u3068\u306f\u3067\u304d\u306a\u3044\u3068\u3044\u3046\u3053\u3068\u3092\u6307\u3057\u3066\u3044\u308b\u3093\u3060\u3002\u300d<\/p>\n<p>\u300c\u306a\u308b\u307b\u3069\u3002\u6027\u8cea\u53ca\u3073\u4f7f\u7528\u65b9\u6cd5\u304c\u985e\u4f3c\u306e\u68da\u5378\u8cc7\u7523\u306b\u3082\u304b\u304b\u308f\u3089\u305a\u3001\u305d\u308c\u305e\u308c\u306e\u56fd\u3067\u9055\u3063\u305f\u7b97\u5b9a\u65b9\u5f0f\u304c\u63a1\u3089\u308c\u308b\u306e\u306f\u304a\u304b\u3057\u3044\u3067\u3059\u306d\u3002\u5206\u304b\u308a\u307e\u3057\u305f\u3002\u300d<br \/>\n\u5c71\u53e3\u306f\u7d0d\u5f97\u3057\u3066\u9837\u3044\u305f\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"border-bottom: solid 2px #cd5c5c; border-left: solid 10px #696969; padding-left: 15px; line-height: 150%;\"><strong> \u68da\u5378\u8cc7\u7523\u306e\u8a55\u4fa1\u3068\u8cbb\u7528\u8a8d\u8b58<\/strong><\/h4>\n<div style=\"padding: 10px; border: 3px solid #AAD5D5; background-color: #f5fffa; border-radius: 5px;\">\n<ul>\n<li>\u68da\u5378\u8cc7\u7523\u306e\u5b9a\u7fa9<\/li>\n<li>\u539f\u4fa1\u306e\u69cb\u6210\u8981\u7d20\u3068\u6e2c\u5b9a\u6280\u6cd5<\/li>\n<li>\u539f\u4fa1\u7b97\u5b9a\u65b9\u5f0f<\/li>\n<li><span class=\"highlight\" style=\"background-color:#FFFF00;\">\u68da\u5378\u8cc7\u7523\u306e\u8a55\u4fa1<\/span><\/li>\n<li>\u8cbb\u7528\u8a8d\u8b58<\/li>\n<li>\u958b\u793a<\/li>\n<\/ul>\n<p style=\"margin-top: -24px;\">\n<\/div>\n<p style=\"margin-top: 18px;\">\u300c\u3067\u306f\u3001\u6b21\u306e\u30da\u30fc\u30b8\u306b\u79fb\u308b\u3088\u3002\u300d<\/p>\n<p>\u300c\u3048\u30fc\u3068\u3001\u6b21\u306f\u300e\u68da\u5378\u8cc7\u7523\u306e\u8a55\u4fa1\u300f\u3067\u3059\u306d\u3002\u300d<br \/>\n\u5c71\u53e3\u306f\u8cc7\u6599\u3092\u6372\u3063\u3066\u3001\u76ee\u6b21\u3092\u8aad\u307f\u4e0a\u3052\u305f\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong><span style=\"color: #b22222;\">\u25c6<\/span>\u68da\u5378\u8cc7\u7523\u306f\u300e\u539f\u4fa1\u300f\u3068\u300e\u6b63\u5473\u5b9f\u73fe\u53ef\u80fd\u4fa1\u984d\u300f\u3068\u306e\u3044\u305a\u308c\u304b\u4f4e\u3044\u4fa1\u984d\u3067\u8a55\u4fa1<\/strong><\/h4>\n<p>\u300c\u3046\u3093\u3002\u307e\u305a\u306f\u68da\u5378\u8cc7\u7523\u306e\u8a55\u4fa1\u306b\u3064\u3044\u3066\u3060\u3051\u3069\u3001\u3053\u3053\u306f\u65e5\u672c\u57fa\u6e96\u3068\u5927\u304d\u306a\u9055\u3044\u306f\u306a\u3044\u3088\u3002\u300d<br \/>\n\u305d\u308c\u3092\u805e\u3044\u305f\u5c71\u53e3\u306f\u307b\u3063\u3068\u3057\u305f\u8868\u60c5\u3092\u6d6e\u304b\u3079\u305f\u3002<\/p>\n<p>\u300c\u68da\u5378\u8cc7\u7523\u306f\u300e\u539f\u4fa1\u300f\u3068\u300e\u6b63\u5473\u5b9f\u73fe\u53ef\u80fd\u4fa1\u984d\uff08net realisable value\uff09 \u300f\u3068\u306e\u3044\u305a\u308c\u304b\u4f4e\u3044\u4fa1\u984d\u3067\u6e2c\u5b9a\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3093\u3060\u3002\u3053\u306e\u65b9\u6cd5\u306f\u3001\u8cc7\u7523\u306f\u305d\u308c\u3092\u8ca9\u58f2\u53c8\u306f\u5229\u7528\u3059\u308b\u3053\u3068\u3067\u5b9f\u73fe\u3059\u308b\u3068\u898b\u8fbc\u307e\u308c\u308b\u984d\u3092\u8d85\u3048\u3066\u8a55\u4fa1\u3059\u3079\u304d\u3067\u306f\u306a\u3044\u3001\u3068\u3044\u3046\u8003\u3048\u3068\u6574\u5408\u3057\u3066\u3044\u308b\u3093\u3060\u3088\u3002\u300d<\/p>\n<p>\u300c\u3078\u3047\u3002\u300e\u539f\u4fa1\u300f\u306f\u5148\u307b\u3069\u685c\u4e95\u3055\u3093\u304c\u6559\u3048\u3066\u304f\u308c\u305f\u3082\u306e\u3067\u3059\u306d\u3002\u3048\u30fc\u3068\u3001\u8cfc\u5165\u539f\u4fa1\u3068\u52a0\u5de5\u8cbb\u3001\u305d\u306e\u4ed6\u30b3\u30b9\u30c8\u306e\u5408\u8a08\u3067\u3059\u3088\u306d\u3002\u300d<br \/>\n\u5c71\u53e3\u306f\u8cc7\u6599\u3092\u9061\u3063\u3066\u3001\u69cb\u6210\u8981\u7d20\u3092\u518d\u3073\u78ba\u8a8d\u3057\u305f\u3002<\/p>\n<p>\u300c\u305d\u3046\u3060\u306d\u3002\u300d\u3068\u685c\u4e95\u306f\u9837\u304f\u3002<\/p>\n<p>\u300c\u300e\u6b63\u5473\u5b9f\u73fe\u53ef\u80fd\u4fa1\u984d\u300f\u306e\u65b9\u306f\u805e\u3044\u305f\u3053\u3068\u306f\u3042\u308b\u3093\u3067\u3059\u3051\u3069\uff65\uff65\uff65\u3002\u3059\u307f\u307e\u305b\u3093\u3002\u300d<br \/>\n\u5c71\u53e3\u304c\u4e0d\u5b89\u305d\u3046\u306a\u9854\u3092\u898b\u305b\u3066\u8a00\u3063\u305f\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong><span style=\"color: #b22222;\">\u25c6<\/span>\u300e\u6b63\u5473\u5b9f\u73fe\u53ef\u80fd\u4fa1\u984d\u300f\u306e\u69cb\u6210\u8981\u7d20<\/strong><\/h4>\n<p>\u300c\u3048\u3001\u3048\u30fc\u3068\u3001\u300e\u6b63\u5473\u5b9f\u73fe\u53ef\u80fd\u4fa1\u984d\u300f\u3068\u306f\u2015\u300d<br \/>\n\u5b9a\u7fa9\u304c\u3071\u3063\u3068\u601d\u3044\u6d6e\u304b\u3070\u305a\u3001\u685c\u4e95\u306f\u614c\u3066\u3066\u8cc7\u6599\u304b\u3089\u5b9a\u7fa9\u3092\u63a2\u3057\u51fa\u3057\u305f\u3002<\/p>\n<p>\u300c\u3057\u3087\u3001\u300e\u6b63\u5473\u5b9f\u73fe\u53ef\u80fd\u4fa1\u984d\u300f\u3068\u306f\u3001\u901a\u5e38\u306e\u4e8b\u696d\u306e\u904e\u7a0b\u306b\u304a\u3051\u308b\u898b\u7a4d\u58f2\u4fa1\u304b\u3089\u3001\u5b8c\u6210\u307e\u3067\u306b\u8981\u3059\u308b\u539f\u4fa1\u306e\u898b\u7a4d\u984d\u53ca\u3073\u8ca9\u58f2\u306b\u8981\u3059\u308b\u30b3\u30b9\u30c8\u306e\u898b\u7a4d\u984d\u3092\u63a7\u9664\u3057\u305f\u984d\u306e\u3053\u3068\u3060\u3088\u3002\u300d<\/p>\n<p>\u300c\u3067\u306f\u3001\u300e\u539f\u4fa1\u306e\u69cb\u6210\u8981\u7d20\u300f\u306e\u3088\u3046\u306b\u5f0f\u3067\u8868\u3059\u3068\u3001\u3053\u3093\u306a\u3075\u3046\u306b\u306a\u308b\u3093\u3067\u3059\u304b\uff1f\u300d<br \/>\n\u305d\u3046\u8a00\u3046\u3068\u3001\u5c71\u53e3\u306f\u8cc7\u6599\u306e\u4f59\u767d\u306b\u5f0f\u3092\u66f8\u304d\u59cb\u3081\u305f\u3002<\/p>\n<p style=\"margin-bottom: 3px;\"><strong>\u3010\u6b63\u5473\u5b9f\u73fe\u53ef\u80fd\u4fa1\u984d\u306e\u69cb\u6210\u8981\u7d20\u3011<\/strong><\/p>\n<p style=\"text-align: center;\"><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2017\/03\/story_ifrs14-5.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-119201\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2017\/03\/story_ifrs14-5.png\" alt=\"\" width=\"1052\" height=\"174\" \/><\/a><\/p>\n<p>\u300c\u305d\u306e\u901a\u308a\u3060\u3088\u3002\u300d<\/p>\n<p>\u300c\u78ba\u304b\u3001\u65e5\u672c\u57fa\u6e96\u3067\u3082\u68da\u5378\u8cc7\u7523\u306e\u6b63\u5473\u58f2\u5374\u4fa1\u984d\u304c\u53d6\u5f97\u539f\u4fa1\u3088\u308a\u3082\u4e0b\u56de\u3063\u3066\u3044\u305f\u3089\u3001\u6b63\u5473\u58f2\u5374\u4fa1\u984d\u3092\u8cb8\u501f\u5bfe\u7167\u8868\u4fa1\u984d\u3068\u3059\u308b\u3093\u3067\u3057\u305f\u3088\u306d\u3002\u306a\u308b\u307b\u3069\u3001\u65e5\u672c\u57fa\u6e96\u3068IFRS\u3067\u5927\u304d\u306a\u9055\u3044\u306f\u306a\u3044\u3067\u3059\u306d\u3002\u300d<br \/>\n\u5c71\u53e3\u306f\u685c\u4e95\u3092\u898b\u306a\u304c\u3089\u78ba\u8a8d\u3057\u305f\u3002<\/p>\n<p>\u300c\u305d\u3046\u3060\u306d\u3002\u3082\u3061\u308d\u3093\u3001\u65e5\u672c\u57fa\u6e96\u3068\u9055\u3046\u90e8\u5206\u3082\u3042\u308b\u3093\u3060\u3088\u3002\u300d<\/p>\n<p>\u300c\u3048\u3001\u305d\u3046\u306a\u3093\u3067\u3059\u304b\uff1f\u300d<br \/>\n\u685c\u4e95\u306f\u5c11\u3057\u5f97\u610f\u6c17\u306b\u8a00\u3063\u305f\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong><span style=\"color: #b22222;\">\u25c6<\/span>\u6b63\u5473\u5b9f\u73fe\u53ef\u80fd\u4fa1\u984d\u304c\u56de\u5fa9\u3057\u305f\u5834\u5408\u3001\u68da\u5378\u8cc7\u7523\u306e\u8a55\u4fa1\u6e1b\u306e\u623b\u5165\u308c\u3092\u884c\u3046<\/strong><\/h4>\n<p>\u300c\u307e\u305a\u3001\u65e5\u672c\u57fa\u6e96\u3060\u3068\u8a55\u4fa1\u66ff\u65b9\u6cd5\u306b\u306f\u3001\u6d17\u66ff\u6cd5\u3068\u5207\u653e\u6cd5\u304c\u3042\u308b\u3088\u306d\uff1f\u300d<\/p>\n<p>\u300c\u306f\u3044\u3002\u7d99\u7d9a\u9069\u7528\u3092\u6761\u4ef6\u3068\u3057\u3066\u3001\u3069\u3061\u3089\u304b\u3092\u9078\u629e\u9069\u7528\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3093\u3067\u3059\u3088\u306d\u3002\u300d<br \/>\n\u3053\u306e\u8a71\u304c\u3069\u3046IFRS\u306b\u3064\u306a\u304c\u3063\u3066\u3044\u304f\u304b\u5206\u304b\u3089\u306a\u3044\u5c71\u53e3\u306f\u3001\u9996\u3092\u50be\u3052\u3066\u805e\u3044\u3066\u3044\u305f\u3002<\/p>\n<p>\u300cIFRS\u3067\u306f\u3001\u300e\u6b63\u5473\u5b9f\u73fe\u53ef\u80fd\u4fa1\u984d\u300f\u304c\u305d\u306e\u5f8c\u5897\u52a0\u3057\u305f\u3068\u3044\u3046\u660e\u78ba\u306a\u8a3c\u62e0\u304c\u3042\u308b\u5834\u5408\u306b\u306f\u3001\u5f53\u521d\u306e\u8a55\u4fa1\u6e1b\u306e\u91d1\u984d\u3092\u9650\u5ea6\u306b\u623b\u5165\u308c\u3092\u884c\u3046\u3053\u3068\u306b\u306a\u308b\u3093\u3060\u3002\u305d\u3057\u3066\u3001\u68da\u5378\u8cc7\u7523\u3092\u300e\u539f\u4fa1\u300f\u3068\u3001\u6539\u5b9a\u3057\u305f\u300e\u6b63\u5473\u5b9f\u73fe\u53ef\u80fd\u4fa1\u984d\u300f\u3068\u306e\u3044\u305a\u308c\u304b\u4f4e\u3044\u91d1\u984d\u3067\u8a55\u4fa1\u3059\u308b\u3053\u3068\u306b\u306a\u308b\u3093\u3060\u3088\u3002\u300d<\/p>\n<p>\u685c\u4e95\u306f\u30db\u30ef\u30a4\u30c8\u30dc\u30fc\u30c9\u306b\u56f3\u3092\u63cf\u304d\u306a\u304c\u3089\u8aac\u660e\u3057\u305f\u3002<\/p>\n<p style=\"text-align: center;\"><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2017\/03\/story_ifrs14-6.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-119207\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2017\/03\/story_ifrs14-6.png\" alt=\"\" width=\"880\" height=\"454\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2017\/03\/story_ifrs14-6.png 880w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2017\/03\/story_ifrs14-6-300x154.png 300w\" sizes=\"(max-width: 880px) 100vw, 880px\" \/><\/a><\/p>\n<p>\u300cIFRS\u3067\u306f\u3001\u300e\u6b63\u5473\u5b9f\u73fe\u53ef\u80fd\u4fa1\u984d\u300f\u307e\u3067\u8a55\u4fa1\u6e1b\u3057\u305f\u5f8c\u3082\u3001\u65b0\u3057\u3044\u300e\u6b63\u5473\u5b9f\u73fe\u53ef\u80fd\u4fa1\u984d\u300f\u3068\u300e\u539f\u4fa1\u300f\u3068\u3092\u6bd4\u8f03\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3093\u3067\u3059\u306d\u3002\u300d<\/p>\n<p>\u300c\u305d\u3046\u306a\u3093\u3060\u3002\u65e5\u672c\u57fa\u6e96\u3067\u306f\u5207\u653e\u6cd5\u3092\u9078\u629e\u9069\u7528\u3057\u3066\u3044\u305f\u5834\u5408\u3001\u8a55\u4fa1\u6e1b\u306e\u623b\u5165\u308c\u306f\u3057\u306a\u3044\u3088\u306d\u3002\u300d<\/p>\n<p>\u305d\u3053\u3067\u3001\u5c71\u53e3\u306f\u30dd\u30f3\u3068\u624b\u3092\u6253\u3063\u3066\u8a00\u3063\u305f\u3002<br 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-24px;\">\n<\/div>\n<p style=\"margin-top: 18px;\">\u300c\u68da\u5378\u8cc7\u7523\u306e\u8cbb\u7528\u8a8d\u8b58\u306b\u3064\u3044\u3066\u306f\u3001\u308f\u3056\u308f\u3056\u8aac\u660e\u3059\u308b\u307e\u3067\u3082\u306a\u3044\u3088\u306d\u3002\u300d<br \/>\n\u685c\u4e95\u306f\u982d\u3092\u63bb\u304d\u306a\u304c\u3089\u545f\u3044\u305f\u3002<\/p>\n<p>\u300c\u3067\u3082\u3001\u78ba\u8a8d\u306e\u305f\u3081\u306b\u7c21\u5358\u306b\u8aac\u660e\u3057\u3066\u3044\u305f\u3060\u3051\u308b\u3068\u52a9\u304b\u308a\u307e\u3059\u3002\u300d<br \/>\n\u751f\u771f\u9762\u76ee\u306a\u6027\u683c\u306e\u5c71\u53e3\u306f\u4e00\u901a\u308a\u78ba\u8a8d\u3057\u305f\u3044\u3088\u3046\u3060\u3063\u305f\u306e\u3067\u3001\u685c\u4e95\u3082\u9837\u3044\u3066\u8aac\u660e\u3059\u308b\u3053\u3068\u306b\u3057\u305f\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong><span style=\"color: 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#b22222;\">\u25c6<\/span>\u68da\u5378\u8cc7\u7523\u306b\u4fc2\u308b\u8a55\u4fa1\u6e1b\u3084\u640d\u5931\u3082\u767a\u751f\u3057\u305f\u671f\u9593\u306b\u8cbb\u7528\u8a8d\u8b58<\/strong><\/h4>\n<p>\u300c\u305d\u308c\u304b\u3089\u3001\u6b63\u5473\u5b9f\u73fe\u53ef\u80fd\u4fa1\u984d\u3078\u306e\u8a55\u4fa1\u6e1b\u306e\u984d\u3084\u68da\u5378\u8cc7\u7523\u306b\u4fc2\u308b\u5168\u3066\u306e\u640d\u5931\u306f\u3001\u767a\u751f\u3057\u305f\u671f\u9593\u306e\u8cbb\u7528\u3068\u3059\u308b\u3093\u3060\u3002\u300d<br \/>\n\u5c71\u53e3\u306f\u9ed9\u3063\u3066\u9837\u3044\u305f\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong><span style=\"color: #b22222;\">\u25c6<\/span>\u8a55\u4fa1\u6e1b\u306e\u623b\u5165\u308c\u306f\u68da\u5378\u8cc7\u7523\u306e\u8cbb\u7528\u306e\u6e1b\u984d\u3068\u3057\u3066\u8a8d\u8b58<\/strong><\/h4>\n<p>\u300c\u305d\u3057\u3066\u3001\u518d\u8abf\u9054\u4fa1\u984d\u304c\u4e0a\u6607\u3057\u305f\u3053\u3068\u306b\u3088\u308a\u623b\u5165\u308c\u3092\u884c\u3063\u305f\u5834\u5408\u306f\u3001\u5f53\u8a72\u623b\u5165\u984d\u3092\u3001\u623b\u5165\u308c\u3092\u884c\u3063\u305f\u671f\u9593\u306b\u8cbb\u7528\u3068\u3057\u3066\u8a8d\u8b58\u3057\u305f\u68da\u5378\u8cc7\u7523\u306e\u91d1\u984d\u306e\u6e1b\u984d\u3068\u3057\u3066\u8a8d\u8b58\u3059\u308b\u3093\u3060\u3002\u300d<\/p>\n<p>\u300c\u306a\u308b\u307b\u3069\u3002\u623b\u5165\u308c\u306b\u3064\u3044\u3066\u306f\u3001\u3055\u3063\u304d\u6559\u3048\u3066\u3082\u3089\u3063\u305f\u3068\u3053\u308d\u3067\u3059\u306d\u3002\u623b\u5165\u984d\u306f\u8cbb\u7528\u306e\u30de\u30a4\u30ca\u30b9\u306b\u306a\u308b\u3093\u3067\u3059\u306d\u3002\u300d<\/p>\n<p>\u300c\u305d\u3046\u3060\u3088\u3002\u3053\u306e\uff13\u70b9\u304c\u5206\u304b\u3063\u3066\u3044\u308c\u3070\u3072\u3068\u307e\u305a\u554f\u984c\u306a\u3044\u3088\u3002\u300d<\/p>\n<p>\u300c\u5206\u304b\u308a\u307e\u3057\u305f\u3002\u300d\u3068\u3001\u5c71\u53e3\u3082\u7d0d\u5f97\u3057\u305f\u69d8\u5b50\u3067\u9837\u3044\u305f\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"border-bottom: solid 2px #cd5c5c; border-left: solid 10px #696969; padding-left: 15px; line-height: 150%;\"><strong> \u958b\u793a<\/strong><\/h4>\n<div style=\"padding: 10px; border: 3px solid #AAD5D5; background-color: #f5fffa; border-radius: 5px;\">\n<ul>\n<li>\u68da\u5378\u8cc7\u7523\u306e\u5b9a\u7fa9<\/li>\n<li>\u539f\u4fa1\u306e\u69cb\u6210\u8981\u7d20\u3068\u6e2c\u5b9a\u6280\u6cd5<\/li>\n<li>\u539f\u4fa1\u7b97\u5b9a\u65b9\u5f0f<\/li>\n<li>\u68da\u5378\u8cc7\u7523\u306e\u8a55\u4fa1<\/li>\n<li>\u8cbb\u7528\u8a8d\u8b58<\/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 style=\"margin-top: 18px;\">\u300c\u5f8c\u306f\u958b\u793a\u3060\u3051\u3067\u3059\u306d\u3002\u300d<\/p>\n<p>\u300c\u305d\u3046\u3060\u306d\u3002\u68da\u5378\u8cc7\u7523\u306b\u95a2\u3059\u308b\u4e3b\u306a\u958b\u793a\u306f\u3056\u3063\u3068\u3053\u3093\u306a\u3082\u306e\u3060\u3088\u3002\u300d<br 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style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u3007\u3000\u58f2\u5374\u30b3\u30b9\u30c8\u63a7\u9664\u5f8c\u306e\u516c\u6b63\u4fa1\u5024\u3067\u8a08\u4e0a\u3057\u305f\u68da\u5378\u8cc7\u7523<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u3007\u3000<span class=\"highlight\" style=\"background-color:#FFFF00;\">\u671f\u4e2d\u306b\u8cbb\u7528\u3068\u3057\u3066\u8a8d\u8b58\u3057\u305f\u68da\u5378\u8cc7\u7523\u306e\u984d<\/span>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u3007\u3000\u671f\u4e2d\u306b\u8a8d\u8b58\u3057\u305f\u68da\u5378\u8cc7\u7523\u306e\u8a55\u4fa1\u6e1b\u306e\u91d1\u984d<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u3007\u3000<span class=\"highlight\" style=\"background-color:#FFFF00;\">\u68da\u5378\u8cc7\u7523\u306e\u8a55\u4fa1\u6e1b\u306e\u623b\u5165\u984d\u3068\u305d\u306e\u539f\u56e0\u3068\u306a\u3063\u305f\u72b6\u6cc1\u53ca\u3073\u4e8b\u8c61<\/span>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u3007\u3000\u8ca0\u50b5\u306e\u62c5\u4fdd\u3068\u3057\u3066\u5dee\u3057\u5165\u308c\u305f\u68da\u5378\u8cc7\u7523\u306e\u5e33\u7c3f\u4fa1\u984d<\/p>\n<\/div>\n<p style=\"margin-top: 18px;\">\u300c\u3042\u308c\u3001\u3053\u306e\u9ec4\u8272\u3044\u30de\u30fc\u30ab\u30fc\u304c\u5857\u3063\u3066\u3042\u308b\u9805\u76ee\u306f\u3069\u3046\u3044\u3046\u610f\u5473\u3067\u3059\u304b\uff1f\u300d<br \/>\n\u5c71\u53e3\u306f\u3001\uff13\u3064\u306e\u9805\u76ee\u3092\u6307\u5dee\u3057\u306a\u304c\u3089\u685c\u4e95\u306b\u5c0b\u306d\u305f\u3002<\/p>\n<p style=\"margin-bottom: 3px;\">\u300c\u3042\u3042\u3002\u3053\u306e\u30de\u30fc\u30ab\u30fc\u306b\u3042\u308b\u3001<\/p>\n<div style=\"padding: 10px; border: 3px solid 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style=\"background-color:#FFFF00;\">\u68da\u5378\u8cc7\u7523\u306e\u8a55\u4fa1\u6e1b\u306e\u623b\u5165\u984d\u3068\u305d\u306e\u539f\u56e0\u3068\u306a\u3063\u305f\u72b6\u6cc1\u53ca\u3073\u4e8b\u8c61<\/span>\n<\/div>\n<p>\u306e\uff12\u3064\u306f\u3001\u65e5\u672c\u57fa\u6e96\u3067\u306f\u958b\u793a\u3055\u308c\u306a\u3044\u9805\u76ee\u306a\u3093\u3060\u3002\u300d<\/p>\n<p>\u300c\u306a\u308b\u307b\u3069\u3001\u3060\u304b\u3089\u5206\u304b\u308a\u3084\u3059\u304f\u3059\u308b\u305f\u3081\u306b\u30de\u30fc\u30ab\u30fc\u3092\u5f15\u3044\u3066\u3044\u305f\u3093\u3067\u3059\u306d\u3002\u300d<br \/>\n\u5c71\u53e3\u306f\u30dd\u30f3\u3068\u624b\u3092\u6253\u3063\u3066\u8a00\u3063\u305f\u3002<\/p>\n<p>\u300c\u3046\u3093\u3002\u3053\u3046\u3057\u3066\u304a\u304f\u3068\u3001IFRS\u5c0e\u5165\u5f8c\u306b\u8ffd\u52a0\u3055\u308c\u308b\u958b\u793a\u9805\u76ee\u304c\u5206\u304b\u308a\u3084\u3059\u3044\u304b\u3089\u306d\u3002\u300d<\/p>\n<p>\u300cIFRS\u304c\u958b\u793a\u9805\u76ee\u304c\u591a\u3044\u3068\u805e\u3044\u3066\u3044\u307e\u3057\u305f\u3051\u3069\u3001\u68da\u5378\u8cc7\u7523\u306b\u95a2\u3057\u3066\u306f\u8ffd\u52a0\u306e\u958b\u793a\u9805\u76ee\u306f\u3053\u306e\uff12\u3064\u3067\u6e08\u3080\u3093\u3067\u3059\u306d\u3002\u300d<br \/>\n\u5c71\u53e3\u306e\u8a00\u8449\u306b\u685c\u4e95\u306f\u9837\u3044\u305f\u3002<br \/>\n<!--nextpage--><br \/>\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\u3053\u308c\u3067\u3001\u68da\u5378\u8cc7\u7523\u5165\u9580\u306e\u6388\u696d\u306f\u7d42\u308f\u308a\u3060\u3088\u3002\u300d<br \/>\n\u685c\u4e95\u306f\u306b\u3063\u3053\u308a\u7b11\u3063\u3066\u5c71\u53e3\u3092\u898b\u305f\u3002\u521d\u3081\u3066\u306eIFRS\u306e\u6388\u696d\u3092\u3084\u308a\u7d42\u3048\u3066\u3001\u3088\u3046\u3084\u304f\u5fc3\u304b\u3089\u306e\u7b11\u9854\u3092\u898b\u305b\u308b\u3002<\/p>\n<p>\u300c\u3060\u3044\u305f\u3044\u7406\u89e3\u3067\u304d\u305f\u3068\u601d\u3044\u307e\u3059\u3002\u308f\u3056\u308f\u3056\u6642\u9593\u3092\u4f5c\u3063\u3066\u3082\u3089\u3063\u3066\u3059\u307f\u307e\u305b\u3093\u3067\u3057\u305f\u3002\u300d<br \/>\n\u5c71\u53e3\u306f\u307a\u3053\u308a\u3068\u982d\u3092\u4e0b\u3052\u305f\u3002<\/p>\n<p>\u300c\u3046\u30fc\u3093\u3001\u3053\u3046\u3044\u3046\u6642\u306f\u300e\u3042\u308a\u304c\u3068\u3046\u300f\u306e\u65b9\u304c\u5b09\u3057\u3044\u306a\u3002\u300d<br \/>\n\u685c\u4e95\u306f\u82e6\u7b11\u3057\u3066\u8a00\u3063\u305f\u3002<\/p>\n<p>\u300c\u3042\u3001\u3059\u307f\u307e\u305b\u3093\u3067\u3057\u305f\u3002\u3042\u308a\u304c\u3068\u3046\u3054\u3056\u3044\u307e\u3057\u305f\u3002\u300d<\/p>\n<p>\u300c\uff65\uff65\uff65\uff65\uff65\uff65\u300d<br \/>\n\u3069\u3046\u3057\u305f\u3089\u5c71\u53e3\u306b\u300c\u3059\u307f\u307e\u305b\u3093\u300d\u3092\u8a00\u308f\u305b\u306a\u3044\u3088\u3046\u306b\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u306e\u304b\u3001\u672a\u3060\u306b\u5206\u304b\u3089\u306a\u3044\u685c\u4e95\u3067\u3042\u3063\u305f\u3002<\/p>\n<p>&nbsp;<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-96975 aligncenter\" title=\"\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/05\/story_ifrs1-3.png\" alt=\"\" width=\"796\" height=\"156\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/05\/story_ifrs1-3.png 796w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/05\/story_ifrs1-3-300x58.png 300w\" sizes=\"(max-width: 796px) 100vw, 796px\" \/><\/p>\n<div style=\"padding: 10px; border: 3px solid #D5AABF; background-color: #fffafa; border-radius: 10px;\">\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:3px;border-color:#D5AABF;\"><\/div>\n<h4 style=\"text-align: center;\"><span style=\"color: #cd5c5c;\"><strong>\u68da\u5378\u8cc7\u7523\u306e\u5b9a\u7fa9<\/strong><\/span><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:3px;border-color:#D5AABF;\"><\/div>\n<ul>\n<li>\u901a\u5e38\u306e\u4e8b\u696d\u306e\u904e\u7a0b\u306b\u304a\u3044\u3066\u8ca9\u58f2\u3092\u76ee\u7684\u3068\u3057\u3066\u4fdd\u6709\u3055\u308c\u308b\u8cc7\u7523<\/li>\n<li>\u305d\u306e\u3088\u3046\u306a\u8ca9\u58f2\u3092\u76ee\u7684\u3068\u3059\u308b\u751f\u7523\u306e\u904e\u7a0b\u306b\u3042\u308b\u8cc7\u7523<\/li>\n<li>\u751f\u7523\u904e\u7a0b\u53c8\u306f\u30b5\u30fc\u30d3\u30b9\u306e\u63d0\u4f9b\u306b\u3042\u305f\u3063\u3066\u6d88\u8cbb\u3055\u308c\u308b\u539f\u6750\u6599\u53c8\u306f\u8caf\u8535\u54c1<\/li>\n<\/ul>\n<p style=\"margin-top: -24px;\">\n<\/div>\n<p style=\"margin-bottom: 3px; margin-top: 18px;\"><strong>\u3010\u68da\u5378\u8cc7\u7523\u539f\u4fa1\uff08cost\uff09\u306e\u69cb\u6210\u8981\u7d20\u3011<\/strong><\/p>\n<div style=\"padding: 10px; border: 3px solid #556B2F; background-color: #f0fff0; margin-top: 8px;\">\n<p style=\"margin-bottom: 3px;\"><span style=\"border-style: solid; border-width: 2px; padding: 1px 1px 1px 1px; border-color: #556B2F;\"><strong>\u8cfc\u5165\u539f\u4fa1<\/strong><\/span><\/p>\n<ul>\n<li>\u8cfc\u5165\u4ee3\u4fa1\u3001\u8f38\u5165\u95a2\u7a0e\u305d\u306e\u4ed6\u306e\u7a0e\u91d1\u3001\u904b\u9001\u8cbb\u53ca\u3073\u8377\u5f79\u8cbb\u7b49\u304c\u542b\u307e\u308c\u308b<\/li>\n<li>\u5024\u5f15\u304d\u30fb\u5272\u623b\u3057\u7b49\u306f\u8cfc\u5165\u539f\u4fa1\u304b\u3089\u63a7\u9664<\/li>\n<\/ul>\n<p style=\"margin-top: -18px; margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 30px;\"><span style=\"color: #b22222;\">\u203b\u4ed5\u5165\u5272\u5f15\u3082\u8cfc\u5165\u539f\u4fa1\u304b\u3089\u63a7\u9664\u3059\u308b\uff01<\/span><\/p>\n<\/div>\n<div style=\"padding: 10px; border: 3px solid #4169E1; background-color: #f0f8ff; margin-top: 8px;\">\n<p style=\"margin-bottom: 3px;\"><span style=\"border-style: solid; border-width: 2px; padding: 1px 1px 1px 1px; border-color: #4169E1;\"><strong>\u52a0\u5de5\u8cbb<\/strong><\/span><\/p>\n<ul>\n<li>\u88fd\u9020\u76f4\u63a5\u8cbb\u53ca\u3073\u88fd\u9020\u9593\u63a5\u8cbb\u306e\u898f\u5247\u7684\u306a\u914d\u8ce6\u984d\u304c\u542b\u307e\u308c\u308b<\/li>\n<li>\u5909\u52d5\u88fd\u9020\u9593\u63a5\u8cbb\u306e\u914d\u8ce6\u21d2\u4f7f\u7528\u8a2d\u5099\u306e\u5b9f\u969b\u4f7f\u7528\u91cf<\/li>\n<li>\u56fa\u5b9a\u88fd\u9020\u9593\u63a5\u8cbb\u306e\u914d\u8ce6\u21d2\u4f7f\u7528\u8a2d\u5099\u306e\u6b63\u5e38\u751f\u7523\u80fd\u529b<\/li>\n<li>\u914d\u8ce6\u5dee\u7570\u306f\u767a\u751f\u3057\u305f\u671f\u306b\u8cbb\u7528\u51e6\u7406\uff08\u751f\u7523\u6c34\u6e96\u304c\u7570\u5e38\u306b\u9ad8\u3044\u5834\u5408\u3092\u9664\u304f\uff09<\/li>\n<\/ul>\n<p style=\"margin-top: -18px; margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 30px;\"><span style=\"color: #b22222;\">\u203b\u7570\u5e38\u306a\u4ed5\u640d\u306b\u4fc2\u308b\u88fd\u9020\u30b3\u30b9\u30c8\u306f\u539f\u4fa1\u306b\u542b\u3081\u306a\u3044\uff01<\/span><\/p>\n<\/div>\n<div style=\"padding: 10px; border: 3px solid #4B0082; background-color: #f8f8ff; margin-top: 8px;\">\n<p style=\"margin-bottom: 3px;\"><span style=\"border-style: solid; border-width: 2px; padding: 1px 1px 1px 1px; border-color: #4B0082;\"><strong>\u305d\u306e\u4ed6\u30b3\u30b9\u30c8<\/strong><\/span><\/p>\n<ul>\n<li>\u68da\u5378\u8cc7\u7523\u304c\u73fe\u5728\u306e\u5834\u6240\u53ca\u3073\u72b6\u614b\u306b\u81f3\u308b\u307e\u3067\u306b\u767a\u751f\u3057\u305f\u30b3\u30b9\u30c8\u304c\u542b\u307e\u308c\u308b<\/li>\n<li>\u68da\u5378\u8cc7\u7523\u304c\u9069\u683c\u8cc7\u7523\u306b\u8a72\u5f53\u3059\u308b\u5834\u5408\u3001\u501f\u5165\u30b3\u30b9\u30c8\u3092\u539f\u4fa1\u306b\u542b\u3081\u308b<\/li>\n<\/ul>\n<p style=\"margin-top: -24px;\">\n<\/div>\n<div style=\"padding: 10px; border: 9px double #AAB5D5; margin-top: 18px; border-radius: 15px;\">\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\uff08\u6ce8\uff09\u3000\u539f\u4fa1\u306e\u6e2c\u5b9a\u6280\u6cd5\u306b\u3064\u3044\u3066<\/p>\n<p style=\"margin-bottom: 3px;\">\u6a19\u6e96\u539f\u4fa1\u6cd5\uff08standard cost method\uff09\u53ca\u3073\u58f2\u4fa1\u9084\u5143\u6cd5\uff08retail method\uff09\u306f\u3001\u305d\u306e\u9069\u7528\u7d50\u679c\u304c\u4e0a\u8a18\u306e<span style=\"text-decoration: underline;\"><strong>\u539f\u4fa1\u3068\u8fd1\u4f3c\u3059\u308b\u5834\u5408\u306e\u307f<\/strong><\/span>\u3001\u7c21\u4fbf\u6cd5\u3068\u3057\u3066\u4f7f\u7528\u53ef\u80fd\u3002<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<div style=\"padding: 10px; border: 3px solid #D5B5AA; border-radius: 5px; background-color: #fdf5e6;\">\n<h4 style=\"border-bottom: solid 2px #D5B5AA; padding-left: 15px; line-height: 150%;\"><strong>\u25b7\u3000\u539f\u4fa1\u7b97\u5b9a\u65b9\u5f0f<\/strong><\/h4>\n<ul>\n<li>\u500b\u5225\u6cd5\uff08specific identification\uff09\u3001\u5148\u5165\u5148\u51fa\u6cd5\uff08FIFO\uff09\u3001\u52a0\u91cd\u5e73\u5747\u6cd5\uff08weighted average\uff09\u306b\u3088\u308a\u8a55\u4fa1<\/li>\n<li>\u6027\u8cea\u53ca\u3073\u7528\u9014\u304c\u985e\u4f3c\u3059\u308b\u5168\u3066\u306e\u68da\u5378\u8cc7\u7523\u2192\u540c\u3058\u539f\u4fa1\u7b97\u5b9a\u65b9\u5f0f\u3092\u4f7f\u7528<\/li>\n<li>\u5f8c\u5165\u5148\u51fa\u6cd5\u306f\u8a8d\u3081\u3089\u308c\u306a\u3044<\/li>\n<\/ul>\n<p style=\"margin-top: -24px;\">\n<\/div>\n<div style=\"padding: 10px; border: 3px solid #BFAAD5; border-radius: 5px; background-color: #e6e6fa; margin-top: 8px;\">\n<h4 style=\"border-bottom: solid 2px #BFAAD5; padding-left: 15px; line-height: 150%;\"><strong>\u25b7\u3000\u68da\u5378\u8cc7\u7523\u306e\u8a55\u4fa1<\/strong><\/h4>\n<ul>\n<li>\u539f\u4fa1\u53c8\u306f\u6b63\u5473\u5b9f\u73fe\u53ef\u80fd\u4fa1\u984d\u3068\u306e\u3044\u305a\u308c\u304b\u4f4e\u3044\u984d\u3067\u6e2c\u5b9a<\/li>\n<\/ul>\n<div style=\"padding: 10px; border: 2px solid #cccccc; background-color: #ffffff; margin-top: -18px;\">\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff09<\/span>\u3000\u6b63\u5473\u5b9f\u73fe\u53ef\u80fd\u4fa1\u984d\uff08net realizable value\uff09<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 45px;\">\uff1d\u901a\u5e38\u306e\u4e8b\u696d\u306e\u904e\u7a0b\u306b\u304a\u3051\u308b\u898b\u7a4d\u58f2\u4fa1\uff0d\u5b8c\u6210\u307e\u3067\u306b\u8981\u3059\u308b\u539f\u4fa1\u306e\u898b\u7a4d\u984d\uff0d\u8ca9\u58f2\u306b\u8981\u3059\u308b\u898b\u7a4d\u984d<\/p>\n<\/div>\n<\/div>\n<div style=\"padding: 10px; border: 3px solid #3CB371; border-radius: 5px; background-color: #f5fffa; margin-top: 8px;\">\n<h4 style=\"border-bottom: solid 2px #3CB371; padding-left: 15px; line-height: 150%;\"><strong>\u25b7\u3000\u8cbb\u7528\u8a8d\u8b58<\/strong><\/h4>\n<ul>\n<li>\u68da\u5378\u8cc7\u7523\u8ca9\u58f2\u6642\u306b\u95a2\u9023\u3059\u308b\u53ce\u76ca\u3092\u8a8d\u8b58\u3059\u308b\u671f\u9593\u306e\u8cbb\u7528\u3068\u3057\u3066\u8a08\u4e0a<\/li>\n<li>\u6b63\u5473\u5b9f\u73fe\u53ef\u80fd\u4fa1\u984d\u3078\u306e\u8a55\u4fa1\u6e1b\u53ca\u3073\u68da\u5378\u8cc7\u7523\u306b\u4fc2\u308b\u5168\u3066\u306e\u640d\u5931\u306f\u767a\u751f\u3057\u305f\u671f\u9593\u306b\u8cbb\u7528\u8a08\u4e0a<\/li>\n<li>\u6b63\u5473\u5b9f\u73fe\u53ef\u80fd\u4fa1\u984d\u306e\u4e0a\u6607\u306b\u3088\u308b\u8a55\u4fa1\u6e1b\u306e\u623b\u5165\u308c\u306f\u3001\u623b\u5165\u308c\u3092\u884c\u3063\u305f\u671f\u9593\u306b\u3001\u8cbb\u7528\u3068\u3057\u3066\u8a8d\u8b58\u3057\u305f\u68da\u5378\u8cc7\u7523\u306e\u91d1\u984d\u306e\u6e1b\u984d\u3068\u3057\u3066\u8a8d\u8b58<\/li>\n<\/ul>\n<p style=\"margin-top: -24px;\">\n<\/div>\n<p>&nbsp;<\/p>\n<p style=\"margin-bottom: 3px;\"><strong>\u3010\u68da\u5378\u8cc7\u7523\u3000\u958b\u793a\u4e8b\u9805\u4e00\u89a7\u3011<\/strong><\/p>\n<div style=\"padding: 10px; border: 3px solid #AAB5D5; background-color: #f0f8ff;\">\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u3007\u3000\u68da\u5378\u8cc7\u7523\u306e\u6e2c\u5b9a\u306b\u3042\u305f\u3063\u3066\u63a1\u7528\u3057\u305f\u4f1a\u8a08\u65b9\u91dd\uff08\u539f\u4fa1\u7b97\u5b9a\u65b9\u5f0f\u3082\u542b\u3080\uff09<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u3007\u3000\u68da\u5378\u8cc7\u7523\u306e\u5e33\u7c3f\u4fa1\u984d\u306e\u5408\u8a08\u91d1\u984d\u53ca\u3073\u305d\u306e\u4f01\u696d\u306b\u9069\u3057\u305f\u5206\u985e\u3054\u3068\u306e\u5e33\u7c3f\u4fa1\u984d<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u3007\u3000\u58f2\u5374\u30b3\u30b9\u30c8\u63a7\u9664\u5f8c\u306e\u516c\u6b63\u4fa1\u5024\u3067\u8a08\u4e0a\u3057\u305f\u68da\u5378\u8cc7\u7523<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u3007\u3000\u671f\u4e2d\u306b\u8cbb\u7528\u3068\u3057\u3066\u8a8d\u8b58\u3057\u305f\u68da\u5378\u8cc7\u7523\u306e\u984d<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u3007\u3000\u671f\u4e2d\u306b\u8a8d\u8b58\u3057\u305f\u68da\u5378\u8cc7\u7523\u306e\u8a55\u4fa1\u6e1b\u306e\u91d1\u984d<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u3007\u3000\u68da\u5378\u8cc7\u7523\u306e\u8a55\u4fa1\u6e1b\u306e\u623b\u5165\u984d\u3068\u305d\u306e\u539f\u56e0\u3068\u306a\u3063\u305f\u72b6\u6cc1\u53ca\u3073\u4e8b\u8c61<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u3007\u3000\u8ca0\u50b5\u306e\u62c5\u4fdd\u3068\u3057\u3066\u5dee\u3057\u5165\u308c\u305f\u68da\u5378\u8cc7\u7523\u306e\u5e33\u7c3f\u4fa1\u984d<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<div class=\"box_ box clear\" style=\"font-size:13px; line-height:23px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p>\uff08\u6ce8\uff09<br \/>\n\u30fb\u3053\u306e\u8a18\u4e8b\u306f\u30d5\u30a3\u30af\u30b7\u30e7\u30f3\u3067\u3042\u308a\u3001\u5b9f\u5728\u3059\u308b\u4eba\u7269\u30fb\u5730\u540d\u30fb\u56e3\u4f53\u3068\u306f\u4e00\u5207\u95a2\u4fc2\u3042\u308a\u307e\u305b\u3093\u3002<br \/>\n\u30fb\u5404\u8a18\u4e8b\u306f\u516c\u958b\u65e5\u73fe\u5728\u306b\u516c\u8868\u3055\u308c\u3066\u3044\u308b\u57fa\u6e96\u7b49\u306b\u57fa\u3065\u3044\u3066\u3044\u307e\u3059\u306e\u3067\u3001\u95b2\u89a7\u306e\u969b\u306f\u3054\u7559\u610f\u304f\u3060\u3055\u3044\u3002<br \/>\n\u30fb\u3053\u306e\u8a18\u4e8b\u306f\u57fa\u790e\u7684\u306a\u4e8b\u9805\u3092\u4e2d\u5fc3\u306b\u6271\u3063\u3066\u304a\u308a\u3001IFRS\u306e\u5168\u3066\u3092\u7db2\u7f85\u3059\u308b\u3082\u306e\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u8a73\u7d30\u306b\u3064\u304d\u307e\u3057\u3066\u306f\u3001\u305d\u308c\u305e\u308c\u306e\u5c02\u9580\u5bb6\u306b\u3054\u76f8\u8ac7\u304f\u3060\u3055\u3044\u3002<br \/>\n\u30fb\u6587\u4e2d\u3001\u610f\u898b\u306b\u95a2\u3059\u308b\u90e8\u5206\u306f\u79c1\u898b\u3067\u3042\u308a\u3001\u57f7\u7b46\u8005\u306e\u5c5e\u3059\u308b\u7d44\u7e54\u306e\u516c\u5f0f\u306a\u898b\u89e3\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<\/div>\n<p style=\"text-align: right;\">\uff08\u4e86\uff09<\/p>\n<div class=\"box_info box clear\" style=\"font-size:14px; line-height:24px;\">\n\t\t<p>\u3053\u306e\u9023\u8f09\u306e\u516c\u958b\u65e5\u7a0b\u306f\u3001\u4e0b\u8a18\u306e\u9023\u8f09\u76ee\u6b21\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n<\/div>\n<\/p><\/p><\/p><\/p><\/p><\/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    <\/div>","protected":false},"excerpt":{"rendered":"<p>\uff13\u6708\u3082\u4e2d\u65ec\u3092\u904e\u304e\u308b\u3068\u3001\u7d4c\u7406\u90e8\u5185\u306e\u7a7a\u6c17\u304c\u5909\u308f\u308b\u3002<br \/>\n\u30d4\u30ea\u30d4\u30ea\u3057\u3066\u3044\u3066\u3001\u3067\u3082\u5c11\u3057\u308f\u304f\u308f\u304f\u3059\u308b\u3088\u3046\u306a\u3001\u307e\u308b\u3067\u304a\u796d\u308a\u524d\u306e\u96f0\u56f2\u6c17\u306b\u4f3c\u3066\u3044\u308b\u306a\u3001\u3068\u685c\u4e95\u306f\u3044\u3064\u3082\u611f\u3058\u3066\u3044\u305f\u3002\u3053\u306e\u7a7a\u6c17\u306e\u5909\u5316\u306f\u3001\u5f85\u3061\u9060\u3057\u3044\u6625\u304c\u8fd1\u3065\u3044\u3066\u3044\u308b\u304b\u3089\u3067\u306f\u306a\u304f\u3001\u5e74\u5ea6\u6c7a\u7b97\u3068\u3044\u3046\u5927\u4ed5\u4e8b\u304c\u6765\u6708\u306b\u63a7\u3048\u3066\u3044\u308b\u305f\u3081\u3060\u3002<\/p>\n","protected":false},"author":840,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[178,167,182,290,232,273],"tags":[325,505],"backnumber":[1886],"series":[917],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-09-08 19:15:45","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/119180"}],"collection":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/users\/840"}],"replies":[{"embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/comments?post=119180"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/119180\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=119180"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=119180"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=119180"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=119180"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=119180"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}