{"id":120676,"date":"2017-04-20T10:13:56","date_gmt":"2017-04-20T01:13:56","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=120676"},"modified":"2017-04-19T17:06:05","modified_gmt":"2017-04-19T08:06:05","slug":"ifrs-article-35","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/ifrs-article-35\/","title":{"rendered":"\u30b9\u30c8\u30fc\u30ea\u30fc\u3067\u5b66\u3076\uff29\uff26\uff32\uff33\u5165\u9580\u3000\u3010\u7b2c15\u8a71\u3011\u300c\u9000\u8077\u5f8c\u7d66\u4ed8\u4f1a\u8a08\uff08IAS\u7b2c19\u53f7\uff09\u306e\u30ad\u30e2\u306f\u78ba\u5b9a\u7d66\u4ed8\u5236\u5ea6\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\u7b2c15\u8a71\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u9000\u8077\u5f8c\u7d66\u4ed8\u4f1a\u8a08\uff08IAS\u7b2c19\u53f7\uff09\u306e\u30ad\u30e2\u306f\u78ba\u5b9a\u7d66\u4ed8\u5236\u5ea6\u300d<\/strong><\/h4>\n<p style=\"text-align: center;\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter  wp-image-120779\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2017\/04\/story_ifrs15-0.jpg\" alt=\"\" width=\"476\" height=\"374\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2017\/04\/story_ifrs15-0.jpg 794w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2017\/04\/story_ifrs15-0-300x235.jpg 300w\" sizes=\"(max-width: 476px) 100vw, 476px\" \/><\/p>\n<p style=\"text-align: right;\">\u4ef0\u661f\u76e3\u67fb\u6cd5\u4eba<br 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#87ceeb;\">\u25cb\u3000\u25cf<\/span><\/strong><\/span><\/h4>\n<\/div>\n<\/div>\n<p style=\"margin-bottom: -1em;\">\n<\/div>\n<p>\u300c\u3042\u30fc\u3001\u4f53\u304c\u3060\u308b\u3044\uff65\uff65\uff65\u300d<\/p>\n<p>\u85e4\u539f\u306f\u3001\u9996\u3092\u63c9\u307f\u306a\u304c\u3089\u30ea\u30d5\u30ec\u30c3\u30b7\u30e5\u30fb\u30eb\u30fc\u30e0\u306b\u5165\u308d\u3046\u3068\u3057\u305f\u3002\u4eca\u306f\uff14\u6708\u3002\u7d4c\u7406\u90e8\u306b\u3068\u3063\u3066\uff11\u5e74\u3067\u6700\u3082\u5fd9\u3057\u3044\u6642\u671f\u3067\u3042\u308b\u3002\u6771\u8a3c\uff11\u90e8\u306b\u4e0a\u5834\u3057\u3066\u3044\u308b\u30e1\u30fc\u30ab\u30fc\u306e\u7d4c\u7406\u90e8\u306b\u52e4\u3081\u308b\u85e4\u539f\u3082\u9023\u65e5\u6b8b\u696d\u7d9a\u304d\u3067\u3001\u4f53\u304c\u3053\u308f\u3070\u3063\u3066\u3044\u305f\u3002<\/p>\n<p>\u85e4\u539f\u306f\u5165\u53e3\u3067\u8db3\u3092\u6b62\u3081\u305f\u3002<\/p>\n<p>\u540c\u3058\u7d4c\u7406\u90e8\u306e\u5f8c\u8f29\u3067\u3042\u308b\u685c\u4e95\u306e\u80cc\u4e2d\u304c\u898b\u3048\u305f\u304b\u3089\u3060\u3002\u793e\u54e1\u306e\u61a9\u3044\u306e\u30b9\u30da\u30fc\u30b9\u3067\u3042\u308b\u30ea\u30d5\u30ec\u30c3\u30b7\u30e5\u30fb\u30eb\u30fc\u30e0\u306b\u306f\u3001\u81ea\u52d5\u8ca9\u58f2\u6a5f\u3068\u3044\u304f\u3064\u304b\u306e\u30c6\u30fc\u30d6\u30eb\u30bb\u30c3\u30c8\u3001\u305d\u3057\u3066\u58c1\u969b\u3092\u3055\u3055\u3084\u304b\u306b\u5f69\u308b\u89b3\u8449\u690d\u7269\u304c\u7f6e\u3044\u3066\u3042\u308b\u3060\u3051\u3060\u3002\u685c\u4e95\u306f\u3001\u663c\u98df\u5f8c\u306e\u663c\u4f11\u307f\u3092\u305d\u3053\u3067\u904e\u3054\u3057\u3066\u3044\u308b\u3088\u3046\u3060\u3063\u305f\u3002\u5fc3\u306a\u3057\u304b\u3001\u80cc\u4e2d\u304c\u304f\u305f\u3073\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>\u85e4\u539f\u306f\u58f0\u3092\u304b\u3051\u3088\u3046\u304b\u60a9\u3093\u3060\u3002\u685c\u4e95\u3068\u306f\u4ee5\u524d\u306f\u4ef2\u304c\u826f\u304b\u3063\u305f\u306e\u3060\u304c\u3001\u5e74\u672b\u306b\u3061\u3087\u3063\u3068\u3057\u305f\u3044\u3055\u304b\u3044\u3092\u3057\u305f\u5f8c\u3001\u5fae\u5999\u306a\u95a2\u4fc2\u304c\u7d9a\u3044\u3066\u304a\u308a\u3001\u4eca\u3082\u6c17\u8efd\u306b\u58f0\u3092\u304b\u3051\u3065\u3089\u3044\u72b6\u614b\u304c\u7d9a\u3044\u3066\u3044\u305f\u3002<\/p>\n<p>\u3044\u3055\u304b\u3044\u306e\u767a\u7aef\u306f\u3001\u4f1a\u793e\u306eIFRS\u5c0e\u5165\u306b\u5411\u3051\u3066\u3001\u85e4\u539f\u304c\u685c\u4e95\u306bIFRS\u3092\u6559\u3048\u308b\u3053\u3068\u306b\u306a\u3063\u305f\u3053\u3068\u304b\u3089\u59cb\u307e\u308b\u3002\u521d\u3081\u306f\u3084\u308b\u6c17\u6e80\u3005\u3060\u3063\u305f\u685c\u4e95\u306e\u52c9\u5f37\u59ff\u52e2\u304c\u6b21\u7b2c\u306b\u53d7\u8eab\u306b\u306a\u3063\u3066\u3044\u304f\u69d8\u5b50\u306b\u85e4\u539f\u306f\u4e0d\u6e80\u3092\u611f\u3058\u3066\u3044\u305f\u3002\u85e4\u539f\u3068\u3057\u3066\u306f\u3001\u52c9\u5f37\u3068\u3044\u3046\u306e\u306f\u81ea\u5206\u304b\u3089\u80fd\u52d5\u7684\u306b\u884c\u3046\u3082\u306e\u3067\u3001\u305d\u3046\u3057\u306a\u3044\u3068\u982d\u306b\u5165\u3089\u306a\u3044\u3068\u601d\u3063\u3066\u3044\u308b\u3002\u305d\u3053\u3067\u685c\u4e95\u306b\u6d3b\u3092\u5165\u308c\u3088\u3046\u3068\u3057\u305f\u306e\u3060\u304c\u3001\u3061\u3087\u3063\u3068\u8a00\u3044\u65b9\u304c\u307e\u305a\u304b\u3063\u305f\u3089\u3057\u3044\u3002\u5f53\u6642\u591a\u5fd9\u3060\u3063\u305f\u3053\u3068\u3082\u3042\u308a\u3001\u3064\u3044\u7a81\u304d\u653e\u3059\u3088\u3046\u306a\u8a00\u3044\u65b9\u306b\u306a\u3063\u3066\u3057\u307e\u3044\u3001\u305d\u308c\u304c\u685c\u4e95\u306e\u6a5f\u5acc\u3092\u640d\u306d\u3066\u3057\u307e\u3063\u305f\u306e\u3060\u3002\u305d\u306e\u4e00\u65b9\u3067\u3001\u81ea\u5206\u306f\u9593\u9055\u3063\u3066\u3044\u306a\u3044\u3068\u601d\u3063\u3066\u3044\u308b\u306e\u3067\u3001\u3053\u3061\u3089\u304b\u3089\u8b1d\u308b\u306e\u3082\u91c8\u7136\u3068\u3057\u306a\u3044\u3002<\/p>\n<p>\u305d\u3093\u306a\u72b6\u614b\u306e\u307e\u307e\u3001\u5fc5\u8981\u6700\u4f4e\u9650\u306e\u3084\u308a\u53d6\u308a\u3067\u3057\u304b\u8a00\u8449\u3092\u4ea4\u308f\u3055\u306a\u3044\u95a2\u4fc2\u304c\u7d9a\u3044\u3066\u3044\u308b\u306e\u3060\u3063\u305f\u3002<\/p>\n<p>\u300c\u306f\u3041\u30fc\u300d<br 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\/>\n\u65e5\u672c\u57fa\u6e96\u3068\u306e\u9055\u3044\u304c\u5206\u304b\u308c\u3070\u3001IFRS\u306e\u5185\u5bb9\u3082\u7406\u89e3\u3067\u304d\u308b\u304b\u3082\u3057\u308c\u306a\u3044\u3001\u3068\u671f\u5f85\u3092\u8fbc\u3081\u305f\u8868\u60c5\u3067\u685c\u4e95\u304c\u8cea\u554f\u3057\u305f\u3002<\/p>\n<p>\u300c\u4f8b\u3048\u3070\u3001\u7b97\u5b9a\u7d66\u4ed8\u5f0f\u3057\u304b\u8a8d\u3081\u3089\u308c\u306a\u3044\u3068\u304b\u3001\u5272\u5f15\u7387\u306e\u3053\u3068\u3068\u304b\u3001\u5229\u606f\u306e\u8a08\u7b97\u3068\u304b\u3001\u518d\u8a55\u4fa1\u306e\u4f1a\u8a08\u51e6\u7406\u3068\u304b\uff65\uff65\uff65\u300d<\/p>\n<p>\u300c\u3048\uff1f\u3048\uff1f\u3048\uff1f\u300d<br \/>\n\u7acb\u3066\u7d9a\u3051\u306b\u4f8b\u3092\u6319\u3052\u308b\u4f0a\u5d0e\u306e\u8a00\u8449\u306b\u3064\u3044\u3066\u3044\u3051\u305a\u3001\u685c\u4e95\u306f\u9006\u306b\u6df7\u4e71\u3057\u3066\u3044\u308b\u69d8\u5b50\u3060\u3002\u305d\u308c\u3082\u305d\u306e\u306f\u305a\u3002\u305d\u3082\u305d\u3082\u685c\u4e95\u306e\u9000\u8077\u7d66\u4ed8\u4f1a\u8a08\u306e\u7406\u89e3\u304c\u4f0a\u5d0e\u306e\u305d\u308c\u306b\u8ffd\u3044\u3064\u3044\u3066\u3044\u306a\u3044\u306e\u3060\u3002\u85e4\u539f\u306f\u79d8\u304b\u306b\u6e9c\u606f\u3092\u3064\u3044\u3066\u3001\uff12\u4eba\u306b\u8fd1\u3065\u3044\u305f\u3002<\/p>\n<p>\u300c\u4f0a\u5d0e\u3055\u3093\u3001\u305d\u3044\u3064\u3001\u305d\u3053\u307e\u3067\u7406\u89e3\u3067\u304d\u3066\u306a\u3044\u3067\u3059\u3088\u3002\u300d<\/p>\n<p>\u685c\u4e95\u304c\u5f8c\u308d\u3092\u632f\u308a\u5411\u304d\u3001\u9593\u629c\u3051\u306a\u9854\u3092\u3057\u3066\u85e4\u539f\u3092\u898b\u4e0a\u3052\u305f\u3002<br \/>\n\u300c\u3075\u3001\u85e4\u539f\u5148\u8f29\uff01\u300d<br \/>\n\u685c\u4e95\u306f\u3001\u601d\u308f\u305a\u58f0\u3092\u4e0a\u3052\u305f\u3002<\/p>\n<p>\u300c\u3048\uff1f\u305d\u3046\u306a\u306e\uff1f\u300d<br \/>\n\u4f0a\u5d0e\u306f\u3001\u305d\u3093\u306a\u685c\u4e95\u306e\u9a5a\u304d\u3092\u30b9\u30eb\u30fc\u3057\u3066\u85e4\u539f\u306b\u8a0a\u3044\u305f\u3002<\/p>\n<p>\u300c\u3053\u3044\u3064\u306b\u306f\u3001\u3082\u3063\u3068\u57fa\u672c\u7684\u306a\u3053\u3068\u304b\u3089\u6559\u3048\u306a\u3044\u3068\u3002\u305f\u3076\u3093\u3001\u65e5\u672c\u57fa\u6e96\u306e\u9000\u8077\u7d66\u4ed8\u4f1a\u8a08\u3059\u3089\u3001\u3088\u304f\u5206\u304b\u3063\u3066\u306a\u3044\u3093\u3058\u3083\u306a\u3044\u3067\u3059\u304b\u3002\u300d<\/p>\n<p>\u300c\u3046\u3063\uff65\uff65\uff65\u300d<br \/>\n\u685c\u4e95\u306f\u56f3\u661f\u3092\u4ed8\u304b\u308c\u305f\u69d8\u5b50\u3067\u8a00\u8449\u3092\u8a70\u307e\u3089\u305b\u305f\u3002<\/p>\n<p>\u300c\u305d\u3046\u306a\u3093\u3060\u3002\u3084\u3063\u3071\u308a\u85e4\u539f\u541b\u306f\u685c\u4e95\u541b\u306e\u3053\u3068\u3001\u3088\u304f\u5206\u304b\u3063\u3066\u3044\u308b\u306d\u3002\u300d<br \/>\n\u4f0a\u5d0e\u306f\u982c\u6756\u3092\u7a81\u304d\u306a\u304c\u3089\u3001\u85e4\u539f\u3092\u898b\u4e0a\u3052\u305f\u3002\u305d\u3057\u3066\u2015<\/p>\n<p>\u300c\u3042\u3001\u3044\u3044\u3053\u3068\u601d\u3044\u3064\u3044\u305f\u3002\u300d\u3068\u3001\u4f0a\u5d0e\u306f\u30dd\u30f3\u3068\u624b\u3092\u6253\u3064\u3002<br \/>\n\u85e4\u539f\u306f\u76f4\u611f\u7684\u306b\u5acc\u306a\u4e88\u611f\u304c\u3057\u305f\u305f\u3081\u3001\u6025\u3044\u3067\u81ea\u52d5\u8ca9\u58f2\u6a5f\u306e\u65b9\u3078\u8db3\u3092\u5411\u3051\u308b\u304c\u3001\u4f0a\u5d0e\u306f\u3059\u304b\u3055\u305a\u85e4\u539f\u306e\u8155\u3092\u53d6\u308a\u5e2d\u306b\u5f15\u304d\u5bc4\u305b\u308b\u3002<\/p>\n<p>\u300c\u685c\u4e95\u541b\u3001\u3061\u3087\u3046\u3069\u3044\u3044\u304b\u3089\u3001\u85e4\u539f\u541b\u306b\u9000\u8077\u7d66\u4ed8\u4f1a\u8a08\u3092\u6559\u3048\u3066\u3082\u3089\u3048\u3070\u3044\u3044\u3093\u3058\u3083\u306a\u3044\u304b\u306a\uff1f\u300d<\/p>\n<p>\u300c\u300c\u3048\u3047\u3063\uff01\u300d\u300d<br \/>\n\u685c\u4e95\u3068\u85e4\u539f\u306f\u540c\u6642\u306b\u58f0\u3092\u4e0a\u3052\u305f\u3002<\/p>\n<p>\u300c\u3044\u3084\uff65\uff65\uff65\u3042\u306e\uff65\uff65\uff65\u81ea\u5206\u306f\u4ed5\u4e8b\u304c\u624b\u4e00\u676f\u3067\u30fc\u3002\u300d<br \/>\n\u85e4\u539f\u306f\u3001\u9996\u3092\u632f\u308a\u306a\u304c\u3089\u5373\u5ea7\u306b\u65ad\u308b\u3002\u4eca\u306f\uff11\u5e74\u3067\u4e00\u756a\u5fd9\u3057\u3044\u6642\u671f\u3067\u3001\u9023\u65e5\u6df1\u591c\u307e\u3067\u6b8b\u696d\u3057\u3066\u3082\u3084\u308b\u3053\u3068\u306f\u5c71\u7a4d\u307f\u306a\u306e\u3060\u3002\u305d\u3093\u306a\u4f59\u88d5\u3001\u3042\u308b\u308f\u3051\u304c\u306a\u3044\u3002<\/p>\n<p>\u3057\u304b\u3057\u3001\u4f0a\u5d0e\u306e\u7b11\u9854\u306f\u5d29\u308c\u306a\u3044\u3002<br \/>\n\u300c\u5f8c\u8f29\u306e\u6307\u5c0e\u3082\u7acb\u6d3e\u306a\u4ed5\u4e8b\u3060\u3088\u3002\u300d\u3068\u306b\u3063\u3053\u308a\u3002<\/p>\n<p>\u300c\u4f0a\u5d0e\u3055\u3093\u3001\u4eca\u4f55\u6708\u3060\u3068\u601d\u3063\u3066\u3044\u308b\u3093\u3067\u3059\u304b\u3002\u300d<br \/>\n\u85e4\u539f\u306f\u534a\u3070\u5446\u308c\u3066\u8a00\u3063\u305f\u3002<\/p>\n<p>\u300c\u3082\u3061\u308d\u3093\u3001\uff14\u6708\u3060\u3088\u3002\u300d<\/p>\n<p>\u300c\u3058\u3083\u3001\u305d\u308c\u3069\u3053\u308d\u3058\u3083\u306a\u3044\u306e\u3001\u5206\u304b\u308a\u307e\u3059\u3088\u306d\uff01\uff1f\u300d<br \/>\n\u85e4\u539f\u306f\u3001\u5fc5\u6b7b\u306b\u306a\u3063\u3066\u4f0a\u5d0e\u306b\u8003\u3048\u3092\u8ae6\u3081\u308b\u3088\u3046\u306b\u8aac\u5f97\u3092\u8a66\u307f\u305f\u3002\u3057\u304b\u3057\u3001\u4f55\u3092\u8a00\u3063\u3066\u3082\u4f0a\u5d0e\u306f\u9996\u3092\u6a2a\u306b\u632f\u308b\u3002<\/p>\n<p>\u300c\u685c\u4e95\u541b\u306b\u3068\u3063\u3066\u3001\u4eca\u5f8c\u5fc5\u8981\u306a\u77e5\u8b58\u3060\u3088\u3002\u4eca\u5fd9\u3057\u3044\u304b\u3089\u3068\u304b\u3001\u76ee\u5148\u306e\u3053\u3068\u306b\u3068\u3089\u308f\u308c\u3066\u3044\u3061\u3083\u30c0\u30e1\u3060\u3088\u3002\u300d<\/p>\n<p>\u300c\u305d\u308c\u306b\u300d\u3068\u3001\u4f0a\u5d0e\u306f\u53cd\u8ad6\u3057\u304b\u3051\u3066\u3044\u308b\u85e4\u539f\u3092\u624b\u3067\u5236\u3057\u305f\u3002<\/p>\n<p>\u300c\u300e\u9244\u306f\u71b1\u3044\u3046\u3061\u306b\u6253\u3066\u300f\u3063\u3066\u3001\u541b\u304c\u685c\u4e95\u541b\u306b\u3088\u304f\u8a00\u3063\u3066\u3044\u305f\u3058\u3083\u306a\u3044\u3002\u4eca\u3060\u3088\u3001\u685c\u4e95\u541b\u304c\u71b1\u304f\u306a\u3063\u3066\u3044\u308b\u306e\u306f\u3002\u300d<br \/>\n\u305d\u308c\u3092\u805e\u3044\u3066\u3001\u85e4\u539f\u306f\u685c\u4e95\u3092\u898b\u4e0b\u308d\u3059\u3002\u685c\u4e95\u306f\u56f0\u3063\u305f\u9854\u3067\u4f0a\u5d0e\u3068\u85e4\u539f\u3092\u4ea4\u4e92\u306b\u898b\u3066\u3044\u305f\u3002\u71b1\u304f\u306a\u3063\u3066\u3044\u308b\u3088\u3046\u306b\u306f\u5230\u5e95\u898b\u3048\u306a\u3044\u3002<\/p>\n<p>\u3057\u304b\u3057\u3001\u85e4\u539f\u304c\u518d\u5ea6\u65ad\u308d\u3046\u3068\u53e3\u3092\u958b\u304f\u3088\u308a\u3082\u65e9\u304f\u4f0a\u5d0e\u304c\u8a00\u3063\u305f\u3002<br \/>\n\u300c\u5927\u4e08\u592b\u3060\u3088\u3001\u85e4\u539f\u541b\u3002\u4eca\u65e5\u306e\u541b\u306e\u6b8b\u696d\u7533\u8acb\u306f\u50d5\u304c\u4ee3\u308f\u308a\u306b\u90e8\u9577\u306b\u51fa\u3057\u3066\u304a\u3044\u3066\u3042\u3052\u308b\u304b\u3089\u3002\u300d<\/p>\n<p>\u305d\u3057\u3066\u3001\u4f0a\u5d0e\u306f\u30b3\u30fc\u30d2\u30fc\u3092\u98f2\u307f\u5e72\u3057\u3001\u512a\u96c5\u306b\u5e2d\u3092\u7acb\u3063\u305f\u3002<br \/>\n\u300c\u3058\u3083\u3001\u685c\u4e95\u541b\u306e\u6307\u5c0e\u3001\u3088\u308d\u3057\u304f\u983c\u3080\u306d\u3002\u300d\u3068\u8a00\u3044\u6b8b\u3057\u3066\u3001\u305d\u306e\u5834\u304b\u3089\u7acb\u3061\u53bb\u308b\u3002<\/p>\n<p>\u30ea\u30d5\u30ec\u30c3\u30b7\u30e5\u30fb\u30eb\u30fc\u30e0\u306b\u53d6\u308a\u6b8b\u3055\u308c\u305f\uff12\u4eba\u306f\u9854\u3092\u898b\u5408\u308f\u305b\u305f\u3002<br \/>\n\u300c\uff65\uff65\uff65\u3084\u3089\u308c\u305f\u306a\u3002\u300d<br \/>\n<span id=\"no1\">\u85e4\u539f\u306e\u8a00\u8449\u306b\u3001\u601d\u308f\u305a\u300c\u3059\u307f\u307e\u305b\u3093\u3002\u300d\u3068\u3001\u685c\u4e95\u304c\u8b1d\u3063\u305f\u3002<!--more--><\/span><\/p>\n<p><!--nextpage--><\/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\u9000\u8077\u5f8c\u7d66\u4ed8\u4f1a\u8a08\uff08IAS\u7b2c19\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>\u9000\u8077\u5f8c\u7d66\u4ed8\u4f1a\u8a08\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>IAS\u7b2c19\u53f7\u306e\u300c\u9000\u8077\u5f8c\u7d66\u4ed8\u300d\u3068\u9000\u8077\u5f8c\u7d66\u4ed8\u5236\u5ea6<\/li>\n<li>\u78ba\u5b9a\u7d66\u4ed8\u5236\u5ea6\u306e\u4f1a\u8a08\u51e6\u7406<\/li>\n<\/ul>\n<p style=\"margin-top: -24px;\">\n<\/div>\n<p>&nbsp;<\/p>\n<p>\u3084\u3080\u3092\u5f97\u305a\u685c\u4e95\u306bIFRS\u3092\u518d\u3073\u6559\u3048\u308b\u3053\u3068\u306b\u306a\u3063\u305f\u85e4\u539f\u306f\u3001\u30df\u30fc\u30c6\u30a3\u30f3\u30b0\u30fb\u30eb\u30fc\u30e0\u306b\u79fb\u52d5\u3059\u308b\u524d\u306b\u3001\u81ea\u5e2d\u304b\u3089\u8cc7\u6599\u3092\u6301\u3063\u3066\u304d\u3066\u3044\u305f\u3002<\/p>\n<p>\u300c\u4ee5\u524d\u306e\u52c9\u5f37\u4f1a\u306e\u8cc7\u6599\u306e\u4f59\u308a\u3060\u3002\u300d<br \/>\n\u3068\u8a00\u3046\u3068\u3001\u85e4\u539f\u306f\u685c\u4e95\u306b\u8cc7\u6599\u3092\u624b\u6e21\u3057\u305f\u3002\u685c\u4e95\u306f\u307e\u3060\u85e4\u539f\u3068\u306e\u8ddd\u96e2\u611f\u3092\u3064\u304b\u3081\u305a\u3001\u304a\u3069\u304a\u3069\u3068\u305d\u308c\u3092\u53d7\u3051\u53d6\u308b\u3002\u305d\u306e\u5f8c\u3001\u85e4\u539f\u304c\u30b3\u30db\u30f3\u3068\u3044\u3064\u3082\u306e\u3088\u3046\u306b\u54b3\u6255\u3044\u3092\u3057\u305f\u3002\u685c\u4e95\u306b\u306f\u305d\u306e\u54b3\u6255\u3044\u304c\u305a\u3044\u3076\u3093\u61d0\u304b\u3057\u3044\u3082\u306e\u306b\u805e\u3053\u3048\u305f\u3002<\/p>\n<p>\u300c\u3044\u3044\u304b\u3001\u4ffa\u306f\u5fd9\u3057\u3044\u3002\u305d\u3057\u3066\u3001\u304a\u524d\u3082\u5fd9\u3057\u3044\u3002\u300d<\/p>\n<p>\u300c\u306f\u3044\uff65\uff65\uff65\u300d<br \/>\n\u85e4\u539f\u304c\u4f55\u3092\u8a00\u3044\u305f\u3044\u306e\u304b\u3088\u304f\u5206\u304b\u3089\u306a\u3044\u685c\u4e95\u306f\u3001\u3072\u3068\u307e\u305a\u9837\u3044\u305f\u3002<\/p>\n<p>\u300c\u3064\u307e\u308a\u3001\u3053\u3093\u306a\u3053\u3068\u3092\u3057\u3066\u3044\u308b\u6642\u9593\u7684\u306a\u4f59\u88d5\u306f\u306a\u3044\u3093\u3060\u3002\u3068\u3044\u3046\u3053\u3068\u3060\u304b\u3089\u3001\u7d30\u304b\u3044\u90e8\u5206\u306f\u3044\u3044\u304b\u3089\u3001\u57fa\u672c\u3092\u7406\u89e3\u3057\u308d\u3002\u300d<\/p>\n<p>\u300c\u306f\u3044\u3002\u5206\u304b\u308a\u307e\u3057\u305f\u3002\u300d<\/p>\n<p>\u300c\u8cc7\u6599\u306e\u3046\u3061\u3001\u4eca\u56de\u8aac\u660e\u3059\u308b\u9805\u76ee\u306f\uff12\u3064\u3060\u3002\u307e\u305a\u306f\u3001IFRS\u7b2c19\u53f7\u306e\u300e\u9000\u8077\u5f8c\u7d66\u4ed8\u300f\u3068\u9000\u8077\u5f8c\u7d66\u4ed8\u5236\u5ea6\u306b\u3064\u3044\u3066\u7c21\u5358\u306a\u6982\u8981\u3092\u8aac\u660e\u3057\u305f\u5f8c\u3001\u9000\u8077\u5f8c\u7d66\u4ed8\u4f1a\u8a08\u3067\u3082\u809d\u3067\u3042\u308b\u78ba\u5b9a\u7d66\u4ed8\u5236\u5ea6\u306e\u4f1a\u8a08\u51e6\u7406\u306b\u3064\u3044\u3066\u3060\u3002\u300d<\/p>\n<p>\u300c\u3042\u3001\u306f\u3044\u3002\u5206\u304b\u308a\u307e\u3057\u305f\u3002\u300d<br \/>\n\u685c\u4e95\u306f\u3001\u8cc7\u6599\u306e\u76ee\u6b21\u306e\u4e2d\u304b\u3089\u85e4\u539f\u304c\u8a00\u3063\u305f\u9805\u76ee\u3092\u898b\u3064\u3051\u51fa\u3057\u3001\u30de\u30fc\u30ab\u30fc\u3092\u5f15\u3044\u305f\u3002<\/p>\n<p>\u300c\u3068\u3053\u308d\u3067\u3001\u304a\u524d\u306f\u3082\u3046\u9000\u8077\u5f8c\u7d66\u4ed8\u4f1a\u8a08\u306e\u52c9\u5f37\u306f\u4e00\u901a\u308a\u3057\u3066\u307f\u305f\u3093\u3060\u3088\u306a\uff1f\u300d<\/p>\n<p>\u300c\u3048\u3048\u3068\u3001\u4e00\u5fdc\u672c\u306b\u76ee\u3092\u901a\u3057\u305f\u7a0b\u5ea6\u3067\u3059\u3051\u3069\uff65\uff65\uff65\u300d<br \/>\n\u85e4\u539f\u306e\u8cea\u554f\u306b\u3001\u685c\u4e95\u306f\u81ea\u4fe1\u7121\u3052\u306b\u7b54\u3048\u305f\u3002<\/p>\n<p>\u300c\u306a\u3089\u3001\u7406\u89e3\u3067\u304d\u305f\u90e8\u5206\u306f\u304a\u524d\u304c\u8aac\u660e\u3057\u3066\u307f\u308d\u3002\u5206\u304b\u3089\u306a\u3044\u7b87\u6240\u3084\u8ffd\u52a0\u3067\u8aac\u660e\u306a\u5fc5\u8981\u306a\u90e8\u5206\u306f\u4ffa\u304c\u88dc\u8db3\u3057\u3066\u3084\u308b\u3002\u300d<\/p>\n<p>\u300c\u3048\uff01\u300d<br \/>\n\u685c\u4e95\u306f\u7a81\u7136\u306e\u85e4\u539f\u306e\u63d0\u6848\u306b\u8e8a\u8e87\u3057\u305f\u69d8\u5b50\u3092\u898b\u305b\u305f\u304c\u3001\u610f\u3092\u6c7a\u3057\u305f\u9854\u3064\u304d\u3067\u8a00\u3063\u305f\u3002<\/p>\n<p>\u300c\u306f\u3044\uff65\uff65\uff65\u3002\u3084\u3063\u3066\u307f\u307e\u3059\u3002\u300d<\/p>\n<p>\u85e4\u539f\u306f\u6e80\u8db3\u6c17\u306b\u9837\u3044\u305f\u3002<br \/>\n\u300c\u3088\u3057\u3001\u6642\u9593\u304c\u3082\u3063\u305f\u3044\u306a\u3044\u304b\u3089\u3001\u3055\u3063\u305d\u304f\u59cb\u3081\u3088\u3046\u3002\u300d<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"border-bottom: solid 2px #cd5c5c; border-left: solid 10px #696969; padding-left: 15px; line-height: 150%;\"><strong> IAS\u7b2c19\u53f7\u306e\u300c\u9000\u8077\u5f8c\u7d66\u4ed8\u300d\u3068\u9000\u8077\u5f8c\u7d66\u4ed8\u5236\u5ea6<\/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;\"> IAS\u7b2c19\u53f7\u306e\u300c\u9000\u8077\u5f8c\u7d66\u4ed8\u300d\u3068\u9000\u8077\u5f8c\u7d66\u4ed8\u5236\u5ea6<\/span><\/li>\n<li>\u78ba\u5b9a\u7d66\u4ed8\u5236\u5ea6\u306e\u4f1a\u8a08\u51e6\u7406<\/li>\n<\/ul>\n<p style=\"margin-top: -24px;\">\n<\/div>\n<p>&nbsp;<\/p>\n<p>\u300c\u3067\u306f\u3001\u307e\u305aIFRS\u3067\u306f\u3001IAS\u7b2c19\u53f7\u306e\u4e2d\u306b\u9000\u8077\u5f8c\u7d66\u4ed8\uff08post-employment benefits\uff09\u306b\u3064\u3044\u3066\u898f\u5b9a\u3055\u308c\u3066\u3044\u308b\u3002\u300d<\/p>\n<p>\u300c\u3048\u30fc\u3068\u3001IAS \u7b2c19\u53f7\u3068\u3044\u3046\u3068\u3001\u300e\u5f93\u696d\u54e1\u7d66\u4ed8\u300f\u3068\u3044\u3046\u57fa\u6e96\u66f8\u3067\u3059\u3088\u306d\u3002\u305f\u3057\u304b\u3001<a title=\"\u30b9\u30c8\u30fc\u30ea\u30fc\u3067\u5b66\u3076\uff29\uff26\uff32\uff33\u5165\u9580\u3000\u3010\u7b2c\uff17\u8a71\u3011\u300c\u65e5\u672c\u3067\u306f\u307e\u3060\u99b4\u67d3\u307f\u306e\u8584\u3044\u6709\u7d66\u4f11\u6687\u5f15\u5f53\u91d1\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/ifrs-article-26\/\" target=\"_blank\">\u6709\u7d66\u4f11\u6687\u5f15\u5f53\u91d1\u3067\u6559\u3048\u3066\u3082\u3089\u3063\u305f<\/a>\u3068\u601d\u3044\u307e\u3059\u3002\u300d<br \/>\n\u685c\u4e95\u306f\u3001\u6628\u5e74\u306e\u590f\u306e\u8a18\u61b6\u3092\u8fbf\u308a\u306a\u304c\u3089\u78ba\u8a8d\u3057\u305f\u3002<\/p>\n<p>\u300c\u3042\u3042\u3002\u3088\u304f\u899a\u3048\u3066\u3044\u305f\u306a\u3002\u305d\u306e\u901a\u308a\u3060\u3002\u300d<br \/>\n\u685c\u4e95\u304c\u79d8\u304b\u306b\u307b\u3063\u3068\u3057\u305f\u3053\u3068\u306b\u6c17\u4ed8\u304b\u305a\u3001\u85e4\u539f\u306f\u8aac\u660e\u3092\u7d9a\u3051\u305f\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong><span style=\"color: #b22222;\">\u25c6<\/span> IFRS\u3067\u306f\u3001\u300e\u9000\u8077\u5f8c\u7d66\u4ed8\u300f\u3092\u5bfe\u8c61\u3068\u3057\u3066\u3044\u308b<\/strong><\/h4>\n<p>\u300c\u305d\u3057\u3066\u3001IFRS\u304c\u5bfe\u8c61\u3068\u3057\u3066\u3044\u308b\u306e\u306f\u300e\u9000\u8077\u5f8c\u7d66\u4ed8\u300f\u3068\u3044\u3046\u3053\u3068\u3060\u3002\u3053\u3053\u306f\u554f\u984c\u306a\u3044\u304b\uff1f\u300d<br \/>\n\u85e4\u539f\u306f\u7247\u65b9\u306e\u7709\u3092\u4e0a\u3052\u3066\u3001\u685c\u4e95\u306b\u8a0a\u3044\u305f\u3002<\/p>\n<p>\u300c\u306f\u3044\u3002\u3048\u30fc\u3068\u3001IFRS\u3067\u5bfe\u8c61\u3068\u306a\u308b\u300e\u9000\u8077\u5f8c\u7d66\u4ed8\u300f\u306f\u3001\u65e5\u672c\u57fa\u6e96\u3067\u5bfe\u8c61\u3068\u3057\u3066\u3044\u308b\u300e\u9000\u8077\u7d66\u4ed8\u300f\u3088\u308a\u3082\u5e83\u3044\u6982\u5ff5\u306a\u3093\u3067\u3059\u3088\u306d\uff1f\u300d<br \/>\n\u305d\u3053\u3067\u3001\u685c\u4e95\u306f\u30db\u30ef\u30a4\u30c8\u30dc\u30fc\u30c9\u306b\u5927\u5c0f\uff12\u3064\u306e\u91cd\u306a\u3063\u305f\u6955\u5186\u3092\u63cf\u3044\u305f\u3002<\/p>\n<p style=\"margin-bottom: 3px;\"><strong>\u3010\u300c\u9000\u8077\u5f8c\u7d66\u4ed8\u300d\u306e\u30a4\u30e1\u30fc\u30b8\u3011<\/strong><\/p>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2017\/04\/story_ifrs15-1.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-120679\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2017\/04\/story_ifrs15-1.png\" alt=\"\" width=\"879\" height=\"224\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2017\/04\/story_ifrs15-1.png 879w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2017\/04\/story_ifrs15-1-300x76.png 300w\" sizes=\"(max-width: 879px) 100vw, 879px\" \/><\/a><\/p>\n<p>\u300c\u307e\u305a\u3001\u65e5\u672c\u57fa\u6e96\u306e\u9000\u8077\u7d66\u4ed8\u4f1a\u8a08\u306e\u5bfe\u8c61\u3068\u306a\u308b\u300e\u9000\u8077\u7d66\u4ed8\u300f\u3068\u306f\u3001\u4e00\u5b9a\u671f\u9593\u306b\u308f\u305f\u308a\u52b4\u50cd\u3092\u63d0\u4f9b\u3057\u305f\u3053\u3068\u7b49\u306e\u4e8b\u7531\u306b\u57fa\u3065\u3044\u3066\u3001\u9000\u8077\u4ee5\u5f8c\u306b\u5f93\u696d\u54e1\u306b\u652f\u7d66\u3055\u308c\u308b\u7d66\u4ed8\u306e\u3053\u3068\u3092\u3044\u3044\u307e\u3059\u3002\u9000\u8077\u4e00\u6642\u91d1\u3084\u4f01\u696d\u5e74\u91d1\u304c\u305d\u306e\u5178\u578b\u4f8b\u3067\u3059\uff65\uff65\uff65\u300d<br \/>\n\u3053\u3053\u3067\u3001\u685c\u4e95\u306f\u30db\u30ef\u30a4\u30c8\u30dc\u30fc\u30c9\u304b\u3089\u8996\u7dda\u3092\u5916\u3057\u3001\u3061\u3089\u308a\u3068\u85e4\u539f\u3092\u898b\u308b\u3002<\/p>\n<p>\u300c\u305d\u3046\u3060\u306a\u3002\u300d\u3068\u85e4\u539f\u306f\u9837\u3044\u305f\u3002<\/p>\n<p>\u300c\u4e00\u65b9\u3001\u300e\u9000\u8077\u5f8c\u7d66\u4ed8\u300f\u306f\u3001\u96c7\u7528\u95a2\u4fc2\u306e\u7d42\u4e86\u5f8c\u306b\u652f\u6255\u308f\u308c\u308b\u5f93\u696d\u54e1\u7d66\u4ed8\u306e\u3053\u3068\u3092\u3044\u3044\u3001\u300e\u9000\u8077\u7d66\u4ed8\u300f\u3060\u3051\u3067\u306f\u306a\u304f\u3001\u9000\u8077\u5f8c\u751f\u547d\u4fdd\u967a\u3084\u3001\u9000\u8077\u5f8c\u533b\u7642\u7d66\u4ed8\u306e\u3088\u3046\u306a\u300e\u305d\u306e\u4ed6\u306e\u9000\u8077\u5f8c\u7d66\u4ed8\u300f\u3092\u542b\u3080\u6982\u5ff5\u3067\u3059\u3002\u3064\u307e\u308a\u3001IFRS\u306e\u300e\u9000\u8077\u5f8c\u7d66\u4ed8\u300f\u306f\u3001\u300e\u9000\u8077\u7d66\u4ed8\u300f\u30d7\u30e9\u30b9\u300e\u305d\u306e\u4ed6\u306e\u9000\u8077\u5f8c\u7d66\u4ed8\u300f\u3068\u306a\u308a\u307e\u3059\uff65\uff65\uff65\u3088\u306d\uff1f\u300d<br \/>\n\u81ea\u4fe1\u306f\u306a\u3044\u307f\u305f\u3044\u3060\u304c\u3001\u685c\u4e95\u304c\u304d\u3061\u3093\u3068\u7406\u89e3\u3067\u304d\u3066\u3044\u308b\u3053\u3068\u304c\u5206\u304b\u308a\u3001\u85e4\u539f\u306f\u30cb\u30e4\u30ea\u3068\u7b11\u3063\u305f\u3002<\/p>\n<p>\u300c\u3042\u3042\u3002\u3061\u3083\u3093\u3068\u7406\u89e3\u3067\u304d\u3066\u3044\u308b\u3088\u3046\u3067\u5b89\u5fc3\u3057\u305f\u305e\u3002\u300d<br \/>\n\u85e4\u539f\u306e\u8a00\u8449\u3092\u805e\u3044\u3066\u3001\u685c\u4e95\u306f\u307b\u3063\u3068\u3057\u305f\u8868\u60c5\u3092\u6d6e\u304b\u3079\u305f\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong><span style=\"color: #b22222;\">\u25c6<\/span>\u9000\u8077\u5f8c\u7d66\u4ed8\u5236\u5ea6\u306f\uff12\u3064\u306e\u5236\u5ea6\u306b\u533a\u5225\u3055\u308c\u308b<\/strong><\/h4>\n<p>\u85e4\u539f\u306f\u3001\u6b21\u306e\u30dd\u30a4\u30f3\u30c8\u8aac\u660e\u306b\u79fb\u308b\u3053\u3068\u306b\u3057\u305f\u3002<br \/>\n\u300c\u7d9a\u3044\u3066\u9000\u8077\u5f8c\u7d66\u4ed8\u5236\u5ea6\u306b\u3064\u3044\u3066\u3060\u3002IFRS\u3067\u3082\u65e5\u672c\u57fa\u6e96\u3068\u540c\u69d8\u306b\u3001\u9000\u8077\u5f8c\u7d66\u4ed8\u5236\u5ea6\u306f\uff12\u3064\u306b\u533a\u5225\u3055\u308c\u308b\u3053\u3068\u306b\u306a\u308b\u3002\u300d<\/p>\n<p>\u300c\u3042\u3001\u305d\u308c\u3082\u5206\u304b\u308a\u307e\u3059\u3002\u78ba\u5b9a\u62e0\u51fa\u5236\u5ea6\u3068\u78ba\u5b9a\u7d66\u4ed8\u5236\u5ea6\u3067\u3059\u3088\u306d\uff1f\u300d<br \/>\n\u5c11\u3057\u305a\u3064\u85e4\u539f\u3068\u306e\u3084\u308a\u53d6\u308a\u306b\u6163\u308c\u3066\u304d\u305f\u685c\u4e95\u306f\u3001\u672c\u6765\u306e\u8abf\u5b50\u3092\u53d6\u308a\u623b\u3057\u59cb\u3081\u305f\u3088\u3046\u3060\u3002\u685c\u4e95\u306f\u3001\u624b\u3092\u4e0a\u3052\u3066\u8a00\u3063\u305f\u3002<\/p>\n<p>\u300c\u3042\u3042\u3002\u305d\u306e\u901a\u308a\u3060\u3002\uff12\u3064\u306e\u9055\u3044\u306f\u5206\u304b\u308b\u304b\uff1f\u300d<br \/>\n\u85e4\u539f\u306f\u518d\u3073\u30cb\u30e4\u30ea\u3068\u3057\u3066\u685c\u4e95\u306b\u5c0b\u306d\u305f\u3002<\/p>\n<p>\u300c\u3048\u30fc\u3068\uff65\uff65\uff65\u300d<br \/>\n\u5148\u307b\u3069\u307e\u3067\u306e\u52e2\u3044\u306f\u6025\u306b\u306a\u304f\u306a\u308a\u3001\u685c\u4e95\u306f\u8a00\u8449\u306b\u8a70\u307e\u3063\u305f\u3002<\/p>\n<p>\u300c\u78ba\u5b9a\u62e0\u51fa\u5236\u5ea6\uff08defined contribution plans\uff09\u3068\u78ba\u5b9a\u7d66\u4ed8\u5236\u5ea6\uff08defined benefit plans\uff09\u306b\u306f\u3001\u6b63\u78ba\u306b\u306f\u4e0b\u306e\u8868\u306e\u3088\u3046\u306a\u9055\u3044\u304c\u3042\u308b\u3093\u3060\u3002\u300d<br \/>\n\u85e4\u539f\u306f\u3001\u8cc7\u6599\u306b\u3042\u308b\u8868\u3092\u6307\u3057\u3066\u8a00\u3063\u305f\u3002<\/p>\n<p style=\"margin-bottom: 3px;\"><strong>\u3010\u78ba\u5b9a\u62e0\u51fa\u5236\u5ea6\u3068\u78ba\u5b9a\u7d66\u4ed8\u5236\u5ea6\u306e\u6bd4\u8f03\u3011<\/strong><\/p>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2017\/04\/story_ifrs15-2.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-120680\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2017\/04\/story_ifrs15-2.png\" alt=\"\u78ba\u5b9a\u62e0\u51fa\u5236\u5ea6 \u78ba\u5b9a\u7d66\u4ed8\u5236\u5ea6 \u5b9a\u3000\u3000\u7fa9 \u4f01\u696d\u304c\u4e00\u5b9a\u306e\u639b\u3051\u91d1\u3092\u5225\u500b\u306e\u4e8b\u696d\u4f53\uff08\u57fa\u91d1\uff09\u306b\u652f\u6255\u3044\u3001\u305f\u3068\u3048\u57fa\u91d1\u304c\u5f93\u696d\u54e1\u306e\u5f53\u671f\u53ca\u3073\u904e\u53bb\u306e\u671f\u9593\u306e\u52e4\u52d9\u306b\u95a2\u9023\u3059\u308b\u3059\u3079\u3066\u306e\u5f93\u696d\u54e1\u7d66\u4ed8\u3092\u652f\u6255\u3046\u305f\u3081\u306b\u5341\u5206\u306a\u8cc7\u7523\u3092\u4fdd\u6709\u3057\u306a\u3044\u5834\u5408\u3067\u3082\u3001\u4f01\u696d\u304c\u3055\u3089\u306b\u639b\u91d1\u3092\u652f\u6255\u3046\u3079\u304d\u6cd5\u7684\u50b5\u52d9\u53c8\u306f\u63a8\u5b9a\u7684\u50b5\u52d9\u3092\u6709\u3057\u306a\u3044\u3082\u306e \u78ba\u5b9a\u62e0\u51fa\u5236\u5ea6\u4ee5\u5916\u306e\u9000\u8077\u5f8c\u7d66\u4ed8\u5236\u5ea6 \u4f1a\u8a08\u51e6\u7406 \u30b7\u30f3\u30d7\u30eb \u8907\u3000\u3000\u96d1\" width=\"980\" height=\"414\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2017\/04\/story_ifrs15-2.png 980w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2017\/04\/story_ifrs15-2-300x126.png 300w\" sizes=\"(max-width: 980px) 100vw, 980px\" \/><\/a><\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong><span style=\"color: #b22222;\">\u25c6<\/span>\u78ba\u5b9a\u7d66\u4ed8\u5236\u5ea6\u306f\u78ba\u5b9a\u62e0\u51fa\u5236\u5ea6\u4ee5\u5916\u306e\u9000\u8077\u5f8c\u7d66\u4ed8\u5236\u5ea6<\/strong><\/h4>\n<p>\u685c\u4e95\u306f\u3001\u3057\u3070\u3089\u304f\u8868\u3092\u773a\u3081\u306a\u304c\u3081\u308b\u3068\u3001\u3053\u3046\u8a00\u3063\u305f\u3002<br \/>\n\u300c\u78ba\u5b9a\u62e0\u51fa\u5236\u5ea6\u306f\u5927\u4f53\u7406\u89e3\u3067\u304d\u307e\u3059\u3051\u3069\u3001\u78ba\u5b9a\u7d66\u4ed8\u5236\u5ea6\u306e\u5b9a\u7fa9\u3063\u3066\u3001\u78ba\u5b9a\u62e0\u51fa\u5236\u5ea6\u4ee5\u5916\u306e\u9000\u8077\u5f8c\u7d66\u4ed8\u5236\u5ea6\u3092\u6307\u3059\u3093\u3067\u3059\u306d\u3002\u300d<\/p>\n<p>\u305d\u306e\u8a00\u8449\u306b\u85e4\u539f\u3082\u9837\u304f\u3002<br \/>\n\u300c\u305d\u3046\u306a\u3093\u3060\u3002\u3053\u306e\u5206\u985e\u306f\u3001\u65e5\u672c\u57fa\u6e96\u3067\u3082\u540c\u3058\u3060\u306a\u3002\u307e\u305a\u3001\u78ba\u5b9a\u62e0\u51fa\u5236\u5ea6\u306b\u8a72\u5f53\u3059\u308b\u304b\u3092\u691c\u8a0e\u3057\u3066\u3001\u8a72\u5f53\u3057\u306a\u3044\u9000\u8077\u5f8c\u7d66\u4ed8\u5236\u5ea6\u306f\u3059\u3079\u3066\u78ba\u5b9a\u7d66\u4ed8\u5236\u5ea6\u306b\u5206\u985e\u3059\u308b\u3053\u3068\u306b\u306a\u308b\u3002\u300d<\/p>\n<p>\u300c\u3078\u3047\uff01\u300d<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong><span style=\"color: #b22222;\">\u25c6<\/span>\u78ba\u5b9a\u7d66\u4ed8\u5236\u5ea6\u306e\u4f1a\u8a08\u51e6\u7406\u306f\u8907\u96d1<\/strong><\/h4>\n<p>\u300c\u305d\u3057\u3066\u3001\u4f1a\u8a08\u51e6\u7406\u3082\u305d\u308c\u305e\u308c\u306e\u5236\u5ea6\u3067\u7570\u306a\u308b\u3002\u300d<\/p>\n<p>\u300c\u78ba\u5b9a\u62e0\u51fa\u5236\u5ea6\u306f\u30b7\u30f3\u30d7\u30eb\u3067\u3001\u78ba\u5b9a\u7d66\u4ed8\u5236\u5ea6\u306f\u8907\u96d1\u3001\u3068\u8868\u306b\u306f\u66f8\u3044\u3066\u3042\u308a\u307e\u3059\u306d\u3002\u300d<\/p>\n<p>\u300c\u78ba\u5b9a\u62e0\u51fa\u5236\u5ea6\u306e\u4f1a\u8a08\u51e6\u7406\u306f\u3001\u7c21\u5358\u306b\u8a00\u3063\u3066\u3057\u307e\u3048\u3070\u3001\u5f53\u671f\u306e\u8981\u62e0\u51fa\u91d1\u984d\u3092\u8cbb\u7528\u8a08\u4e0a\u3059\u308b\u3068\u3044\u3046\u51e6\u7406\u3060\u3002\u300d<\/p>\n<p>\u300c\u306f\u3044\u3002\u300d\u3068\u3001\u685c\u4e95\u306f\u9837\u3044\u305f\u3002<\/p>\n<p>\u300c\u3068\u3053\u308d\u304c\u3001\u78ba\u5b9a\u7d66\u4ed8\u5236\u5ea6\u306e\u5834\u5408\u306f\u3001\u305d\u3093\u306a\u5358\u7d14\u306b\u306f\u3044\u304b\u306a\u3044\u3002\u300d<\/p>\n<p>\u300c\u3069\u3046\u3057\u3066\u3067\u3059\u304b\uff1f\u300d<\/p>\n<p>\u300c\u78ba\u5b9a\u7d66\u4ed8\u5236\u5ea6\u306e\u5834\u5408\u306f\u3001\u6570\u7406\u8a08\u7b97\u4e0a\u306e\u4eee\u5b9a\u304c\u5fc5\u8981\u306b\u306a\u308b\u3057\u3001\u6570\u7406\u8a08\u7b97\u4e0a\u306e\u5dee\u7570\u306e\u53ef\u80fd\u6027\u3082\u8003\u616e\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u304b\u3089\u8a08\u7b97\u304c\u8907\u96d1\u306b\u306a\u3063\u3066\u3057\u307e\u3046\u3002\u3055\u3089\u306b\u306f\u3001\u78ba\u5b9a\u7d66\u4ed8\u50b5\u52d9\u306f\u9577\u671f\u306b\u308f\u305f\u308b\u50b5\u52d9\u3060\u304b\u3089\u5272\u5f15\u8a08\u7b97\u3059\u308b\u5fc5\u8981\u3082\u3042\u308b\u3057\u306a\u3002\u300d<\/p>\n<p>\u300c\u3046\u30fc\u3093\u3001\u305d\u306e\u7406\u7531\u3092\u805e\u3044\u305f\u3060\u3051\u3067\u96e3\u3057\u305d\u3046\u3067\u3059\u3002\u50d5\u304c\u7406\u89e3\u3067\u304d\u306a\u3044\u306e\u3082\u5f53\u7136\u3068\u8a00\u3048\u307e\u3059\u306d\u3002\u300d<\/p>\n<p>\u300c\u3053\u3089\u3053\u3089\u3001\u958b\u304d\u76f4\u308b\u306a\u3002\u300d\u3068\u3001\u3059\u304b\u3055\u305a\u30c4\u30c3\u30b3\u30df\u3092\u5165\u308c\u305f\u85e4\u539f\u3082\u982d\u3092\u63bb\u304d\u306a\u304c\u3089\u8a00\u3063\u305f\u3002<\/p>\n<p>\u300c\u78ba\u304b\u306b\u3053\u306e\u4f1a\u8a08\u51e6\u7406\u3092\u7c21\u5358\u306b\u8aac\u660e\u3059\u308b\u306e\u306f\u96e3\u3057\u3044\u306a\u3002\u3072\u3068\u307e\u305a\u3001\u306a\u308b\u3079\u304f\u5206\u304b\u308a\u3084\u3059\u304f\u8aac\u660e\u3067\u304d\u308b\u3088\u3046\u306b\u52aa\u529b\u3059\u308b\u304b\u3089\u3001\u304a\u524d\u3082\u9811\u5f35\u308c\u3002\u300d<br \/>\n\u85e4\u539f\u306f\u81ea\u5206\u3082\u624b\u3053\u305a\u3063\u305f\u8a18\u61b6\u3092\u601d\u3044\u51fa\u3057\u306a\u304c\u3089\u3001\u685c\u4e95\u306b\u8a00\u3063\u305f\u3002<\/p>\n<p>\u300c\u306f\u3044\u3002\u3088\u308d\u3057\u304f\u304a\u9858\u3044\u3057\u307e\u3059\u3002\u300d<br \/>\n\u685c\u4e95\u306f\u6df1\u3005\u3068\u982d\u3092\u4e0b\u3052\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>\u78ba\u5b9a\u7d66\u4ed8\u5236\u5ea6\u306e\u4f1a\u8a08\u51e6\u7406<\/strong><\/h4>\n<div style=\"padding: 10px; border: 3px solid #AAD5D5; background-color: #f5fffa; border-radius: 5px;\">\n<ul>\n<li>IAS\u7b2c19\u53f7\u306e\u300c\u9000\u8077\u5f8c\u7d66\u4ed8\u300d\u3068\u9000\u8077\u5f8c\u7d66\u4ed8\u5236\u5ea6<\/li>\n<li><span class=\"highlight\" style=\"background-color:#FFFF00;\">\u78ba\u5b9a\u7d66\u4ed8\u5236\u5ea6\u306e\u4f1a\u8a08\u51e6\u7406<\/span><\/li>\n<\/ul>\n<p style=\"margin-top: -24px;\">\n<\/div>\n<p>&nbsp;<\/p>\n<p>\u300c\u3067\u306f\u3001\u672c\u65e5\u306e\u30e1\u30a4\u30f3\u3067\u3042\u308b\u300e\u78ba\u5b9a\u7d66\u4ed8\u5236\u5ea6\u306e\u4f1a\u8a08\u51e6\u7406\u300f\u306b\u5165\u308b\u305e\u3002\u300d<\/p>\n<p>\u300c\u306f\u3044\u3001\u5206\u304b\u308a\u307e\u3057\u305f\u3002\u300d<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong><span style=\"color: #b22222;\">\u25c6<\/span>\u78ba\u5b9a\u7d66\u4ed8\u5236\u5ea6\u306e\u4f1a\u8a08\u51e6\u7406\u306b\u306f\u3001\uff14\u3064\u306e\u30b9\u30c6\u30c3\u30d7\u304c\u3042\u308b<\/strong><\/h4>\n<p>\u300c\u307e\u305a\u3001\u78ba\u5b9a\u7d66\u4ed8\u5236\u5ea6\u306e\u4f1a\u8a08\u51e6\u7406\u306e\u624b\u9806\u304cIAS\u7b2c19\u53f7\u306b\u793a\u3055\u308c\u3066\u3044\u308b\u306e\u306f\u77e5\u3063\u3066\u3044\u308b\u306a\u3002\u300d<\/p>\n<p>\u300c\u304a\u307c\u308d\u3052\u3067\u3059\u304c\uff65\uff65\uff65\u300d<br \/>\n\u685c\u4e95\u306f\u3057\u3069\u308d\u3082\u3069\u308d\u306b\u306a\u308a\u306a\u304c\u3089\u3001\u8aac\u660e\u3092\u59cb\u3081\u305f\u3002<\/p>\n<p>\u300c\u3048\u30fc\u3068\u3067\u3059\u306d\u3001\u307e\u305a\u306f\u78ba\u5b9a\u7d66\u4ed8\u5236\u5ea6\u306e\u7a4d\u7acb\u4e0d\u8db3\u53c8\u306f\u7a4d\u7acb\u8d85\u904e\u306e\u91d1\u984d\u3092\u7b97\u5b9a\u3057\u3066\uff65\uff65\uff65\u3002\u305d\u3057\u3066\u3001\u8cc7\u7523\u4e0a\u9650\u984d\u3068\u3044\u3046\u3082\u306e\u3092\u8abf\u6574\u3057\u3066\u3001\u305d\u308c\u304b\u3089\uff65\uff65\uff65\u300d<\/p>\n<p>\u300c\u7d14\u640d\u76ca\u3068\u3057\u3066\u8a8d\u8b58\u3059\u308b\u91d1\u984d\u306e\u7b97\u5b9a\u3068\u3001\u305d\u306e\u4ed6\u5305\u62ec\u5229\u76ca\u3068\u3057\u3066\u8a08\u4e0a\u3059\u308b\u9805\u76ee\u306e\u7b97\u5b9a\u304c\u7d9a\u304f\u3093\u3060\u3002\u300d<br \/>\n\u7d9a\u304d\u3092\u601d\u3044\u51fa\u305b\u306a\u3044\u685c\u4e95\u306b\u3001\u85e4\u539f\u304c\u52a9\u3051\u821f\u3092\u51fa\u3057\u305f\u3002<\/p>\n<p>\u300c\u305d\u3046\u305d\u3046\uff01\u305d\u308c\u3067\u3059\uff01\u300d<\/p>\n<p>\u300c\u307e\u3041\u3001\u534a\u5206\u306f\u899a\u3048\u3066\u3044\u305f\u304b\u3089\u826f\u3057\u3068\u3057\u3088\u3046\u3002\u305d\u306e\u5168\u4f53\u306e\u6d41\u308c\u304c\u3001\u3053\u306e\u8868\u3060\u3002\u300d<br \/>\n\u85e4\u539f\u306f\u3001\u685c\u4e95\u306b\u8cc7\u6599\u306e\u4e2d\u306e\u8868\u3092\u793a\u3057\u305f\u3002<\/p>\n<p style=\"margin-bottom: 3px;\"><strong>\u3010\u78ba\u5b9a\u7d66\u4ed8\u5236\u5ea6\u306e\u4f1a\u8a08\u51e6\u7406\u3011<\/strong><\/p>\n<p style=\"margin-bottom: 3px;\"><span style=\"font-size: 12px;\">\u203b\u753b\u50cf\u3092\u30af\u30ea\u30c3\u30af\u3059\u308b\u3068\u3001\u5225\u30da\u30fc\u30b8\u3067\u62e1\u5927\u8868\u793a\u3055\u308c\u307e\u3059\u3002<\/span><\/p>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2017\/04\/story_ifrs15-3.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-120681\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2017\/04\/story_ifrs15-3.png\" alt=\"\" width=\"1224\" height=\"734\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2017\/04\/story_ifrs15-3.png 1224w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2017\/04\/story_ifrs15-3-300x179.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2017\/04\/story_ifrs15-3-1024x614.png 1024w\" sizes=\"(max-width: 1224px) 100vw, 1224px\" \/><\/a><\/p>\n<p>\u8868\u3092\u898b\u305f\u685c\u4e95\u306e\u8868\u60c5\u304c\u660e\u308b\u304f\u306a\u3063\u305f\u3002<br \/>\n\u300c\u3078\u3047\u3001\u3053\u306e\u8868\u306f\u5206\u304b\u308a\u3084\u3059\u3044\u3067\u3059\u306d\uff01\u5404\u30b9\u30c6\u30c3\u30d7\u306e\u6a2a\u306e\u9805\u76ee\u306f\u3001\u305d\u306e\u30b9\u30c6\u30c3\u30d7\u3067\u7b97\u5b9a\u3059\u308b\u9805\u76ee\u3067\u3059\u306d\uff01\u300d<\/p>\n<p>\u6025\u306b\u8912\u3081\u3089\u308c\u305f\u85e4\u539f\u306f\u3001\u6065\u305a\u304b\u3057\u305d\u3046\u306b\u982d\u3092\u63bb\u304d\u306a\u304c\u3089\u8aac\u660e\u3092\u7d9a\u3051\u305f\u3002<br \/>\n\u300c\u3042\u3042\u3002\u307e\u305a\u30b9\u30c6\u30c3\u30d7\uff11\u3067\u3001\u7a4d\u7acb\u4e0d\u8db3\u3068\u7a4d\u7acb\u8d85\u904e\u3092\u7b97\u5b9a\u3059\u308b\u3002\u3064\u307e\u308a\u3001\u78ba\u5b9a\u7d66\u4ed8\u8ca0\u50b5\u53c8\u306f\u78ba\u5b9a\u7d66\u4ed8\u8cc7\u7523\u3092\u7b97\u5b9a\u3059\u308b\u3053\u3068\u306b\u306a\u308b\u3002\u3053\u306e\u30b9\u30c6\u30c3\u30d7\u3067\u306f\u3001\u5177\u4f53\u7684\u306b\u5236\u5ea6\u8cc7\u7523\u3001\u78ba\u5b9a\u7d66\u4ed8\u5236\u5ea6\u50b5\u52d9\u3001\u305d\u3057\u3066\u5f53\u671f\u52e4\u52d9\u8cbb\u7528\u3092\u7b97\u5b9a\u3059\u308b\u3068\u3044\u3046\u3053\u3068\u3060\u3002\u300d<\/p>\n<p>\u300c\u306f\u3044\u3002\u300d<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong><span style=\"color: #b22222;\">\u25c6<\/span>\u30b9\u30c6\u30c3\u30d7\uff11\u53ca\u3073\uff12\u306f\u8ca1\u653f\u72b6\u614b\u8a08\u7b97\u66f8\u3001\u30b9\u30c6\u30c3\u30d7\uff13\u53ca\u3073\uff14\u306f\u5305\u62ec\u5229\u76ca\u8a08\u7b97\u66f8\u306b\u95a2\u9023\u3059\u308b\u9805\u76ee\u3092\u7b97\u5b9a<\/strong><\/h4>\n<p>\u300c\u9000\u8077\u5f8c\u7d66\u4ed8\u4f1a\u8a08\u306f\u3053\u306e\uff14\u3064\u306e\u30b9\u30c6\u30c3\u30d7\u3067\u4f1a\u8a08\u51e6\u7406\u3059\u308b\u3053\u3068\u306b\u306a\u308b\u3093\u3060\u304c\u3001\u4f55\u304b\u6c17\u3065\u3044\u305f\u3053\u3068\u306f\u306a\u3044\u304b\uff1f\u300d<\/p>\n<p>\u300c\u6c17\u3065\u3044\u305f\u3053\u3068\u3001\u3067\u3059\u304b\uff1f\u300d<br \/>\n\u685c\u4e95\u306f\u9996\u3092\u50be\u3052\u305f\u3002<\/p>\n<p>\u300c\u8868\u306b\u306f\u65e2\u306b\u66f8\u3044\u3066\u3044\u308b\u304c\u3001\u4e0a\uff12\u3064\u306e\u300c\u30b9\u30c6\u30c3\u30d7\uff11\u3068\u30b9\u30c6\u30c3\u30d7\uff12\u300d\u304c\u3001\u8ca1\u653f\u72b6\u614b\u8a08\u7b97\u66f8\u306b\u95a2\u308f\u3063\u3066\u304f\u308b\u5185\u5bb9\u306a\u3093\u3060\u3002\u300d<\/p>\n<p>\u300c\u306a\u308b\u307b\u3069\u3002\u305d\u3057\u3066\u3001\u4e0b\uff12\u3064\u306e\u300c\u30b9\u30c6\u30c3\u30d7\uff13\u3068\u30b9\u30c6\u30c3\u30d7\uff14\u300d\u304c\u5305\u62ec\u5229\u76ca\u8a08\u7b97\u66f8\u306b\u95a2\u3059\u308b\u9805\u76ee\u306b\u306a\u308b\u3093\u3067\u3059\u306d\u3002\u300d<br \/>\n\u85e4\u539f\u306f\u9837\u3044\u305f\u3002<\/p>\n<p>\u300c\u3067\u306f\u3001\u3053\u306e\u8868\u306e\u9806\u756a\u306b\u6cbf\u3063\u3066\u3001\u3082\u3063\u3068\u5177\u4f53\u7684\u306b\u8aac\u660e\u3057\u3066\u3044\u304f\u3053\u3068\u306b\u3057\u3088\u3046\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\uff11\u3000\u25bc<\/strong><\/span><br \/>\n<span class=\"highlight\" style=\"background-color:#FFFFFF;color:#000000;\"><strong>\u9000\u8077\u7d66\u4ed8\u8ca0\u50b5\uff08\u8cc7\u7523\uff09\u306e\u7b97\u5b9a<\/strong><\/span><\/p>\n<\/div>\n<p style=\"text-align: center;\"><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2017\/04\/story_ifrs15-4.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-120682 aligncenter\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2017\/04\/story_ifrs15-4.png\" alt=\"\" width=\"410\" height=\"281\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2017\/04\/story_ifrs15-4.png 684w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2017\/04\/story_ifrs15-4-300x205.png 300w\" sizes=\"(max-width: 410px) 100vw, 410px\" \/><\/a><\/p>\n<p>\u300c\u30b9\u30c6\u30c3\u30d7\uff11\u304c\u3053\u306e\uff14\u3064\u306e\u30b9\u30c6\u30c3\u30d7\u306e\u4e2d\u3067\u3082\u4e00\u756a\u30dc\u30ea\u30e5\u30fc\u30e0\u304c\u3042\u308b\u6240\u3060\u306a\u3002\u3053\u306e\u30b9\u30c6\u30c3\u30d7\u3067\u5206\u304b\u308b\u6240\u307e\u3067\u3067\u3044\u3044\u304b\u3089\u3001\u8aac\u660e\u3057\u3066\u307f\u308d\u3002\u300d<br \/>\n\u85e4\u539f\u306b\u8a00\u308f\u308c\u3066\u3001\u685c\u4e95\u306f\u518d\u3073\u7dca\u5f35\u3057\u305f\u8868\u60c5\u3092\u6d6e\u304b\u3079\u306a\u304c\u3089\u3001\u53e3\u3092\u958b\u3044\u305f\u3002<\/p>\n<p>\u300c\u3048\u30fc\u3068\u3001\u30b9\u30c6\u30c3\u30d7\uff11\u3067\u306f\u9000\u8077\u7d66\u4ed8\u8ca0\u50b5\uff08\u8cc7\u7523\uff09\uff08defined benefit liability\uff08asset\uff09\uff09\u3092\u7b97\u5b9a\u3057\u307e\u3059\u3002\u305d\u3057\u3066\u3001\u5236\u5ea6\u8cc7\u7523\uff08plan asset\uff09\u3001\u78ba\u5b9a\u7d66\u4ed8\u5236\u5ea6\u50b5\u52d9\uff08defined benefit obligation\uff09\u3001\u305d\u3057\u3066\u5f53\u671f\u52e4\u52d9\u8cbb\u7528\uff08current service cost\uff09\u306e\uff13\u3064\u306e\u9805\u76ee\u3092\u7b97\u5b9a\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002\u300d<br \/>\n\u306a\u3093\u3068\u304b\u82f1\u8a9e\u3092\u4ea4\u3048\u3066\u8aac\u660e\u3057\u305f\u685c\u4e95\u306f\u3001\u30db\u30ef\u30a4\u30c8\u30dc\u30fc\u30c9\u306b\u56f3\u3092\u63cf\u304d\u59cb\u3081\u305f\u3002<\/p>\n<p style=\"margin-bottom: 3px;\"><strong>\u3010\u5236\u5ea6\u8cc7\u7523\uff1c\u78ba\u5b9a\u7d66\u4ed8\u5236\u5ea6\u50b5\u52d9\u306e\u30b1\u30fc\u30b9\u3011<\/strong><\/p>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2017\/04\/story_ifrs15-5.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-120683\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2017\/04\/story_ifrs15-5.png\" alt=\"\" width=\"337\" height=\"223\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2017\/04\/story_ifrs15-5.png 482w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2017\/04\/story_ifrs15-5-300x198.png 300w\" sizes=\"(max-width: 337px) 100vw, 337px\" \/><\/a><\/p>\n<p style=\"margin-bottom: 3px;\"><strong>\u3010\u5236\u5ea6\u8cc7\u7523\uff1e\u78ba\u5b9a\u7d66\u4ed8\u5236\u5ea6\u50b5\u52d9\u306e\u30b1\u30fc\u30b9\u3011<\/strong><\/p>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2017\/04\/story_ifrs15-6.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-120684\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2017\/04\/story_ifrs15-6.png\" alt=\"\" width=\"334\" height=\"219\" \/><\/a><\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong><span style=\"color: #b22222;\">\u25c6<\/span>\u78ba\u5b9a\u7d66\u4ed8\u8ca0\u50b5\uff08\u8cc7\u7523\uff09\u306e\u7b97\u5b9a\u65b9\u6cd5\u3068\u306f<\/strong><\/h4>\n<p>\u300c\u30b9\u30c6\u30c3\u30d7\uff11\u3067\u3084\u308b\u3053\u3068\u306f\u3001\u5236\u5ea6\u8cc7\u7523\u3068\u78ba\u5b9a\u7d66\u4ed8\u5236\u5ea6\u50b5\u52d9\u306e\u73fe\u5728\u4fa1\u5024\u3092\u305d\u308c\u305e\u308c\u6e2c\u5b9a\u3057\u3066\u3001\u305d\u306e\u5dee\u984d\u3092\u78ba\u5b9a\u7d66\u4ed8\u8ca0\u50b5\u82e5\u3057\u304f\u306f\u78ba\u5b9a\u7d66\u4ed8\u8cc7\u7523\u3068\u3057\u3066\u8a08\u4e0a\u3059\u308b\u3053\u3068\u3067\u3059\u3002\u300d<\/p>\n<p>\u300c\u305d\u3046\u3060\u306a\u3002\u8cc7\u7523\u5074\u3092\u5e74\u91d1\u8cc7\u7523\u3001\u8ca0\u50b5\u5074\u3092\u9000\u8077\u7d66\u4ed8\u50b5\u52d9\u306b\u7f6e\u304d\u63db\u3048\u308b\u3068\u3001\u65e5\u672c\u57fa\u6e96\u3067\u3084\u3063\u3066\u3044\u308b\u3053\u3068\u3068\u540c\u3058\u3060\u3002\u300d<\/p>\n<p>\u685c\u4e95\u306f\u9837\u3044\u305f\u3002<br \/>\n\u300c\u306f\u3044\u3002\u305d\u3057\u3066\u3001\u78ba\u5b9a\u7d66\u4ed8\u5236\u5ea6\u50b5\u52d9\u304c\u5236\u5ea6\u8cc7\u7523\u3088\u308a\u3082\u5927\u304d\u3044\u5834\u5408\u3001\u3064\u307e\u308a\u7a4d\u7acb\u4e0d\u8db3\u306e\u6642\u306b\u78ba\u5b9a\u7d66\u4ed8\u8ca0\u50b5\u3092\u8a08\u4e0a\u3057\u307e\u3059\u3002\u9006\u306b\u5236\u5ea6\u8cc7\u7523\u304c\u78ba\u5b9a\u7d66\u4ed8\u5236\u5ea6\u50b5\u52d9\u3088\u308a\u3082\u5927\u304d\u3044\u5834\u5408\u3001\u7a4d\u7acb\u8d85\u904e\u3057\u3066\u3044\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u304b\u3089\u3001\u78ba\u5b9a\u7d66\u4ed8\u8cc7\u7523\u304c\u8a08\u4e0a\u3055\u308c\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002\u300d<\/p>\n<p>\u305d\u3053\u3067\u3001\u85e4\u539f\u306f\u685c\u4e95\u306b\u8cea\u554f\u3057\u305f\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong><span style=\"color: #b22222;\">\u25c6<\/span>\u5f53\u671f\u52e4\u52d9\u8cbb\u7528\u306f\u78ba\u5b9a\u7d66\u4ed8\u5236\u5ea6\u50b5\u52d9\u306e\u73fe\u5728\u4fa1\u5024\u3068\u30bb\u30c3\u30c8\u3067\u7b97\u5b9a\u3059\u308b<\/strong><\/h4>\n<p>\u300c\u3053\u3053\u3067\u306f\u3001\u5f53\u671f\u52e4\u52d9\u8cbb\u7528\u3082\u7b97\u5b9a\u3059\u308b\u3093\u3060\u3088\u306a\uff1f\u300d<br \/>\n\u85e4\u539f\u306f\u685c\u4e95\u306e\u8aac\u660e\u306b\u30d5\u30a9\u30ed\u30fc\u3092\u5165\u308c\u305f\u3002<\/p>\n<p>\u300c\u3048\uff1f\u3042\u3001\u305d\u3046\u3067\u3059\u306d\u3002\u3048\u30fc\u3068\u3001\u5f53\u671f\u52e4\u52d9\u8cbb\u7528\u306f\u78ba\u5b9a\u7d66\u4ed8\u5236\u5ea6\u50b5\u52d9\u306e\u73fe\u5728\u4fa1\u5024\u3092\u6e2c\u5b9a\u3059\u308b\u6642\u306b\u3001\u4e00\u7dd2\u306b\u7b97\u5b9a\u3059\u308b\u9805\u76ee\u306a\u3093\u3067\u3059\u3002\u300d<\/p>\n<p>\u300c\u3064\u307e\u308a\u3001\u78ba\u5b9a\u7d66\u4ed8\u5236\u5ea6\u50b5\u52d9\u306e\u73fe\u5728\u4fa1\u5024\u3068\u5f53\u671f\u52e4\u52d9\u8cbb\u7528\u306f\u30bb\u30c3\u30c8\u3067\u8a08\u7b97\u3055\u308c\u308b\u3063\u3066\u3053\u3068\u3060\u306a\uff1f\u300d<\/p>\n<p>\u300c\u306f\u3044\u3001\u305d\u3046\u3044\u3046\u3053\u3068\u3067\u3059\uff01\u300d<\/p>\n<p>\u300c\u3088\u3057\u3001\u3067\u306f\u3001\u3055\u3089\u306b\u8a73\u3057\u304f\u898b\u3066\u3044\u3053\u3046\u3002\u300d<\/p>\n<p>\u300c\u3048\uff1f\u30b9\u30c6\u30c3\u30d7\uff11\u306e\u8aac\u660e\u306e\u7d9a\u304d\u304c\u307e\u3060\u3042\u308b\u3093\u3067\u3059\u304b\uff1f\u300d<\/p>\n<p>\u300c\u5f53\u305f\u308a\u524d\u3060\u308d\u3046\u3002\u4eca\u307e\u3067\u306f\u30b9\u30c6\u30c3\u30d7\uff11\u306e\u5165\u308a\u53e3\u3060\u3002\u5236\u5ea6\u8cc7\u7523\u3001\u78ba\u5b9a\u7d66\u4ed8\u5236\u5ea6\u50b5\u52d9\u3001\u305d\u3057\u3066\u5f53\u671f\u52e4\u52d9\u8cbb\u7528\u3092\u3069\u3046\u3084\u3063\u3066\u7b97\u5b9a\u3059\u308b\u306e\u304b\u3001\u307e\u3060\u4f55\u3082\u8aac\u660e\u3057\u3066\u306a\u3044\u3058\u3083\u306a\u3044\u304b\u3002\u300d<br \/>\n\u85e4\u539f\u306f\u3001\u5446\u308c\u305f\u53e3\u8abf\u3067\u8a00\u3063\u305f\u3002<\/p>\n<p>\u300c\u305d\u3046\u8a00\u3048\u3070\u3001\u305d\u3046\u3067\u3059\u306d\u3002\u300d<br \/>\n\u685c\u4e95\u306f\u6065\u305a\u304b\u3057\u305d\u3046\u306b\u982d\u3092\u63bb\u3044\u305f\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong><span style=\"color: #b22222;\">\u25c6<\/span>\u5236\u5ea6\u8cc7\u7523\u306f\u516c\u6b63\u4fa1\u5024\u3067\u6e2c\u5b9a\u3055\u308c\u308b<\/strong><\/h4>\n<p>\u300c\u307e\u305a\u306f\u3001\u8aac\u660e\u306e\u7c21\u5358\u306a\u5236\u5ea6\u8cc7\u7523\u306e\u65b9\u304b\u3089\u3044\u304f\u305e\u3002\u300d<\/p>\n<p>\u300c\u306f\u3044\u3002\u300d<\/p>\n<p>\u300c\u5236\u5ea6\u8cc7\u7523\u3068\u306f\u3001\u9577\u671f\u306e\u5f93\u696d\u54e1\u7d66\u4ed8\u57fa\u91d1\u304c\u4fdd\u6709\u3057\u3066\u3044\u308b\u8cc7\u7523\u53ca\u3073\u9069\u683c\u306a\u4fdd\u967a\u8a3c\u5238\u306e\u3053\u3068\u3060\u3002\u3053\u306e\u5236\u5ea6\u8cc7\u7523\u306f\u3069\u306e\u3088\u3046\u306b\u6e2c\u5b9a\u3055\u308c\u308b\u304b\u5206\u304b\u308b\u304b\uff1f\u300d<\/p>\n<p>\u300c\u3048\u30fc\u3068\u3001\u5236\u5ea6\u8cc7\u7523\u306f\u516c\u6b63\u4fa1\u5024\u3067\u6e2c\u5b9a\u3055\u308c\u308b\u3093\u3067\u3059\u3088\u306d\u3002\u300d<\/p>\n<p>\u300c\u305d\u306e\u901a\u308a\u3060\u3002\u5236\u5ea6\u8cc7\u7523\u306b\u3064\u3044\u3066\u306f\u3072\u3068\u307e\u305a\u305d\u3053\u307e\u3067\u306e\u7406\u89e3\u3067\u4eca\u306f\u5341\u5206\u3060\u3002\u7d9a\u3044\u3066\u3001\u78ba\u5b9a\u7d66\u4ed8\u5236\u5ea6\u50b5\u52d9\u306e\u6e2c\u5b9a\u306b\u79fb\u308d\u3046\u3002\u300d<\/p>\n<p>\u300c\u5206\u304b\u308a\u307e\u3057\u305f\u3002\u300d<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong><span style=\"color: #b22222;\">\u25c6<\/span>\u78ba\u5b9a\u7d66\u4ed8\u5236\u5ea6\u50b5\u52d9\u306e\u73fe\u5728\u4fa1\u5024\u3068\u5f53\u671f\u52e4\u52d9\u8cbb\u7528\u306e\u6e2c\u5b9a\u65b9\u6cd5<\/strong><\/h4>\n<p>\u300c\u78ba\u5b9a\u7d66\u4ed8\u5236\u5ea6\u50b5\u52d9\u306e\u73fe\u5728\u4fa1\u5024\u3068\u5f53\u671f\u52e4\u52d9\u8cbb\u7528\u306e\u7b97\u5b9a\u306b\u3064\u3044\u3066\u306f\u8aac\u660e\u3067\u304d\u308b\u304b\uff1f\u300d<br \/>\n\u85e4\u539f\u306f\u3001\u7247\u7709\u3092\u4e0a\u3052\u3066\u685c\u4e95\u306b\u5c0b\u306d\u305f\u3002<\/p>\n<p>\u300c\u3046\u3063\uff65\uff65\uff65\u3061\u3087\u3063\u3068\u96e3\u3057\u3044\u3067\u3059\u3002\u300d<br \/>\n\u685c\u4e95\u306f\u6b63\u76f4\u306b\u7b54\u3048\u305f\u3002<\/p>\n<p>\u300c\u3060\u308d\u3046\u306a\u3002\u3067\u306f\u3001\u3053\u3053\u306f\u4ffa\u304c\u4ee3\u308f\u308a\u306b\u8aac\u660e\u3057\u3088\u3046\u3002\u300d<\/p>\n<p>\u300c\u3042\u308a\u304c\u3068\u3046\u3054\u3056\u3044\u307e\u3059\u3002\u300d<br \/>\n\u8aac\u660e\u3057\u306a\u304f\u3066\u3044\u3044\u3068\u5206\u304b\u308a\u3001\u685c\u4e95\u306f\u307b\u3063\u3068\u5b89\u5835\u306e\u6e9c\u606f\u3092\u3064\u3044\u305f\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong><span style=\"color: #b22222;\">\u25c6<\/span>\u78ba\u5b9a\u7d66\u4ed8\u5236\u5ea6\u50b5\u52d9\u306e\u73fe\u5728\u4fa1\u5024\u53ca\u3073\u5f53\u671f\u52e4\u52d9\u8cbb\u7528\u306e\u6e2c\u5b9a\u624b\u9806\u306f\uff12\u3064<\/strong><\/h4>\n<p>\u300c\u78ba\u5b9a\u7d66\u4ed8\u5236\u5ea6\u50b5\u52d9\u306e\u73fe\u5728\u4fa1\u5024\u3068\u95a2\u9023\u3059\u308b\u5f53\u671f\u52e4\u52d9\u8cbb\u7528\u3092\u6e2c\u5b9a\u3059\u308b\u306b\u306f\u3001\u3055\u3089\u306b\uff12\u3064\u306e\u624b\u9806\u3092\u8e0f\u3080\u3053\u3068\u306b\u306a\u308b\u3002\u300d<\/p>\n<p>\u300c\u3046\u30fc\u3093\u3002\u4eca\u56de\u306f\u624b\u9806\u3060\u3089\u3051\u3067\u6df7\u4e71\u3057\u305d\u3046\u3067\u3059\uff65\uff65\uff65\u300d<br \/>\n\u685c\u4e95\u306f\u601d\u308f\u305a\u5f31\u97f3\u3092\u5410\u3044\u305f\u3002<\/p>\n<p>\u300c\u3053\u3089\u3053\u3089\u3001\u3082\u3046\u3061\u3087\u3063\u3068\u9811\u5f35\u308c\u3002\u3053\u306e\uff12\u3064\u306e\u624b\u9806\u306b\u3064\u3044\u3066\u306f\u3001\u8cc7\u6599\u306b\u307e\u3068\u3081\u3066\u3042\u308b\u3002\u300d<br \/>\n\u85e4\u539f\u306f\u3001\u307c\u3084\u304f\u685c\u4e95\u306e\u982d\u3092\u8efd\u304f\u5c0f\u7a81\u3044\u305f\u3002\u685c\u4e95\u306f\u75db\u304f\u3082\u306a\u3044\u982d\u3092\u3055\u3059\u308a\u306a\u304c\u3089\u3001\u8cc7\u6599\u306e\u30da\u30fc\u30b8\u3092\u6372\u3063\u3066\u3001\u85e4\u539f\u306e\u793a\u3057\u305f\u8868\u3092\u63a2\u3057\u305f\u3002<\/p>\n<p style=\"margin-bottom: 3px;\"><strong>\u3010\u78ba\u5b9a\u7d66\u4ed8\u5236\u5ea6\u50b5\u52d9\u306e\u73fe\u5728\u4fa1\u5024\u3068\u5f53\u671f\u52e4\u52d9\u8cbb\u7528\u306e\u7b97\u5b9a\u624b\u9806\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 #BFAAD5; border-radius: 10px; background-color: #e6e6fa;\">\u6570\u7406\u8a08\u7b97\u4e0a\u306e\u8a55\u4fa1\u65b9\u6cd5\u3092\u9069\u7528\u3057\u3066\u3001\u7d66\u4ed8\u3092\u52e4\u52d9\u671f\u9593\u306b\u5e30\u5c5e\u3055\u305b\u308b\u3002<\/div>\n<p style=\"text-align: center; margin-bottom: -12px;\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter  wp-image-120791\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2017\/04\/arrow.png\" alt=\"\" width=\"44\" height=\"35\" \/><\/p>\n<div style=\"padding: 10px; border: 3px solid #AAD5D5; border-radius: 10px; background-color: #f0f8ff;\">\u6570\u7406\u8a08\u7b97\u4e0a\u306e\u4eee\u5b9a\u3092\u8a2d\u5b9a\u3057\u3001\u78ba\u5b9a\u7d66\u4ed8\u5236\u5ea6\u50b5\u52d9\u306e\u73fe\u5728\u4fa1\u5024\u53ca\u3073\u5f53\u671f\u52e4\u52d9\u8cbb\u7528\u3092\u7b97\u5b9a\u3059\u308b\u3002<\/div>\n<\/div>\n<p>\u300c\u3048\u30fc\u3068\u3001\u6570\u7406\u8a08\u7b97\u4e0a\u306e\u8a55\u4fa1\u65b9\u6cd5\u3092\u9069\u7528\u3057\u3066\u7d66\u4ed8\u3092\u52e4\u52d9\u671f\u9593\u306b\u5e30\u5c5e\u3055\u305b\u305f\u5f8c\u3001\u6570\u7406\u8a08\u7b97\u4e0a\u306e\u4eee\u5b9a\u3092\u8a2d\u5b9a\u3057\u3066\u3001\u78ba\u5b9a\u7d66\u4ed8\u5236\u5ea6\u50b5\u52d9\u306e\u73fe\u5728\u4fa1\u5024\u3092\u7b97\u5b9a\u3059\u308b\uff65\uff65\uff65\u300d<br \/>\n\u8868\u306e\u8a00\u8449\u3092\u8aad\u307f\u4e0a\u3052\u305f\u5f8c\u3001\u685c\u4e95\u306f\u9996\u3092\u637b\u3063\u305f\u3002<\/p>\n<p>\u300c\u306a\u3093\u3060\u304b\u300e\u6570\u7406\u8a08\u7b97\u4e0a\u300f\u3063\u3066\u8a00\u8449\u304c\u591a\u3059\u304e\u3066\u3001\u3088\u304f\u5206\u304b\u308a\u307e\u305b\u3093\uff65\uff65\uff65\u300d<\/p>\n<p>\u300c\u3060\u308d\u3046\u306a\u3002\u4ffa\u306b\u3082\u304a\u524d\u306e\u982d\u306e\u4e0a\u306b\uff1f\u30de\u30fc\u30af\u304c\u6d6e\u304b\u3093\u3067\u3044\u308b\u306e\u304c\u898b\u3048\u308b\u3088\u3002\u300d<br \/>\n\u85e4\u539f\u306f\u3001\u306f\u3041\u30fc\u3068\u4e00\u3064\u6e9c\u606f\u3092\u3064\u304f\u3068\u3001\uff11\u3064\u76ee\u306e\u9805\u76ee\u3092\u6307\u5dee\u3057\u305f\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong><span style=\"color: #b22222;\">\u25c6<\/span>\u6570\u7406\u8a08\u7b97\u4e0a\u306e\u8a55\u4fa1\u65b9\u6cd5\u3068\u306f\u4e88\u6e2c\u5358\u4f4d\u7a4d\u5897\u65b9\u5f0f\u306e\u3053\u3068<\/strong><\/h4>\n<p>\u300c\u307e\u305a\u3001\u300e\u6570\u7406\u8a08\u7b97\u4e0a\u306e\u8a55\u4fa1\u65b9\u6cd5\u3092\u9069\u7528\u3057\u3066\u300f\u3068\u3042\u308b\u306e\u306f\u3001\u3064\u307e\u308a\u3001\u4e88\u6e2c\u5358\u4f4d\u7a4d\u5897\u65b9\u5f0f\uff08projected unit credit method\uff09\u3092\u7528\u3044\u308b\u3053\u3068\u3092\u610f\u5473\u3057\u3066\u3044\u308b\u3002\u300d<\/p>\n<p>\u300c\u4e88\u6e2c\u5358\u4f4d\u7a4d\u5897\u65b9\u5f0f\uff1f\u300d<br \/>\n\u685c\u4e95\u306e\u982d\u306e\u4e0a\u306b\u3001\u3055\u3089\u306b\u5927\u304d\u306a\uff1f\u30de\u30fc\u30af\u304c\u5897\u3048\u305f\u3088\u3046\u3060\u3002<\/p>\n<p>\u300c\u4e88\u6e2c\u5358\u4f4d\u7a4d\u5897\u65b9\u5f0f\u3068\u306f\u3001\u5404\u52e4\u52d9\u671f\u9593\u3092\u3001\u7d66\u4ed8\u306e\u8ffd\u52a0\u7684\u306a\uff11\u5358\u4f4d\u306b\u5bfe\u3059\u308b\u6a29\u5229\u3092\u751f\u3058\u3055\u305b\u308b\u3082\u306e\u3068\u307f\u306a\u3057\u3066\u3001\u6700\u7d42\u7684\u306a\u50b5\u52d9\u3092\u7a4d\u307f\u4e0a\u3052\u308b\u305f\u3081\u306b\u5404\u5358\u4f4d\u3092\u5225\u500b\u306b\u6e2c\u5b9a\u3059\u308b\u65b9\u6cd5\u3060\u3002<br \/>\n\uff65\uff65\uff65\u3068\u8a00\u3063\u3066\u3082\u7406\u89e3\u3067\u304d\u306a\u3044\u3060\u308d\u3046\u304b\u3089\u3001\u65e5\u672c\u57fa\u6e96\u3068\u540c\u3058\u8003\u3048\u65b9\u3067\u78ba\u5b9a\u7d66\u4ed8\u5236\u5ea6\u50b5\u52d9\u3092\u7b97\u5b9a\u3059\u308b\u3063\u3066\u3053\u3068\u3092\u5206\u304b\u3063\u3066\u304a\u3051\u3070\u5927\u4e08\u592b\u3060\u3002\u300d<\/p>\n<p>\u300c\u306f\u3044\u3002\u305d\u308c\u306a\u3089\u3064\u3044\u3066\u3044\u3051\u305d\u3046\u3067\u3059\u3002\u300d<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong><span style=\"color: #b22222;\">\u25c6<\/span> IFRS\u3067\u306f\u7d66\u4ed8\u7b97\u5b9a\u5f0f\u306b\u57fa\u3065\u304d\u3001\u7d66\u4ed8\u3092\u52e4\u52d9\u671f\u9593\u306b\u5e30\u5c5e\u3055\u305b\u308b<\/strong><\/h4>\n<p>\u300c\u305d\u3057\u3066\u3001\u300e\u7d66\u4ed8\u3092\u52e4\u52d9\u671f\u9593\u306b\u5e30\u5c5e\u3055\u305b\u308b\u300f\u3068\u3044\u3046\u7b87\u6240\u306f\u3001\u7d66\u4ed8\u7b97\u5b9a\u5f0f\u306b\u57fa\u3065\u3044\u3066\u52e4\u52d9\u671f\u9593\u306b\u7d66\u4ed8\u3092\u5e30\u5c5e\u3055\u305b\u308b\u3068\u3044\u3046\u610f\u5473\u3060\u3002\u300d<\/p>\n<p>\u300c\u3042\u3001\u7d66\u4ed8\u7b97\u5b9a\u5f0f\u306f\u805e\u3044\u305f\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002\u300d<\/p>\n<p>\u300c\u3042\u3042\u3002\u65e5\u672c\u57fa\u6e96\u306b\u3082\u3042\u308b\u3088\u306a\u3002\u65e5\u672c\u57fa\u6e96\u3067\u306f\u3001\u7d66\u4ed8\u7b97\u5b9a\u5f0f\u57fa\u6e96\u3068\u671f\u9593\u5b9a\u984d\u57fa\u6e96\u306e\uff12\u3064\u306e\u65b9\u6cd5\u304c\u9078\u629e\u9069\u7528\u3067\u304d\u308b\u304c\u3001IFRS\u3067\u306f\u7d66\u4ed8\u7b97\u5b9a\u5f0f\u57fa\u6e96\u306e\u307f\u304c\u8a8d\u3081\u3089\u308c\u3066\u3044\u308b\u65b9\u6cd5\u306a\u3093\u3060\u3002\u300d<\/p>\n<p>\u300c\u3078\u3047\u3002\u305d\u3046\u306a\u3093\u3067\u3059\u304b\u3002\u300d<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong><span style=\"color: #b22222;\">\u25c6<\/span>\u8457\u3057\u304f\u5f8c\u52a0\u91cd\u3068\u306a\u308b\u5834\u5408\u3001\u7d66\u4ed8\u306f\u5b9a\u984d\u6cd5\u3092\u7528\u3044\u3066\u5e30\u5c5e\u3055\u305b\u308b<\/strong><\/h4>\n<p>\u300c\u305d\u308c\u304b\u3089\u3001\u5f8c\u671f\u306e\u5e74\u5ea6\u306b\u304a\u3051\u308b\u5f93\u696d\u54e1\u306e\u52e4\u52d9\u304c\u3001\u521d\u671f\u306e\u5e74\u5ea6\u3088\u308a\u8457\u3057\u304f\u9ad8\u3044\u6c34\u6e96\u306e\u7d66\u4ed8\u3092\u751f\u3058\u3055\u305b\u308b\u5834\u5408\u3001\u3053\u308c\u3092\u300e\u8457\u3057\u304f\u5f8c\u52a0\u91cd\u3068\u306a\u308b\u5834\u5408\u300f\u3068\u8868\u73fe\u3059\u308b\u3093\u3060\u304c\u3001\u305d\u306e\u6642\u306f\u7d66\u4ed8\u306e\u5e30\u5c5e\u65b9\u6cd5\u3092\u5909\u3048\u308b\u5fc5\u8981\u304c\u3042\u308b\u3002\u300d<\/p>\n<p>\u300c\u3048\u3063\u3068\u3001\u300e\u8457\u3057\u304f\u5f8c\u52a0\u91cd\u300f\u306e\u30b1\u30fc\u30b9\u3063\u3066\u3044\u3046\u306e\u3082\u30a4\u30de\u30a4\u30c1\u5206\u304b\u3089\u306a\u3044\u3093\u3067\u3059\u304c\uff65\uff65\uff65\u300d<br \/>\n\u685c\u4e95\u306f\u6b63\u76f4\u306b\u767d\u72b6\u3057\u305f\u3002\u300c\u305d\u3046\u3060\u306a\u30fb\u30fb\u30fb\u300d\u3068\u85e4\u539f\u306f\u8a00\u3046\u3068\u3001\u518d\u3073\u30db\u30ef\u30a4\u30c8\u30dc\u30fc\u30c9\u306b\u5411\u304b\u3063\u305f\u3002<\/p>\n<p>\u300c\u4f8b\u3048\u3070\u3001\u7d66\u4ed8\u7b97\u5b9a\u5f0f\u3067\u7d66\u4ed8\u3092\u5e30\u5c5e\u3055\u305b\u308b\u3068\u3053\u3093\u306a\u30b0\u30e9\u30d5\u306b\u306a\u308b\u30b1\u30fc\u30b9\u3060\u306a\u3002\u300d<\/p>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2017\/04\/story_ifrs15-7.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-120690\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2017\/04\/story_ifrs15-7.png\" alt=\"\" width=\"507\" height=\"259\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2017\/04\/story_ifrs15-7.png 725w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2017\/04\/story_ifrs15-7-300x153.png 300w\" sizes=\"(max-width: 507px) 100vw, 507px\" \/><\/a><\/p>\n<p>\u300c\u3042\u3001\u4f55\u3068\u306a\u304f\u5206\u304b\u308a\u307e\u3057\u305f\u3002\u4e00\u5b9a\u306e\u7d66\u4ed8\u304c\u7a4d\u307f\u91cd\u306a\u3063\u3066\u3044\u304f\u30ab\u30fc\u30d6\u3067\u306f\u306a\u304f\u3001\u4e00\u5b9a\u306e\u52e4\u52d9\u5e74\u6570\u3092\u904e\u304e\u308b\u3068\u4e00\u6c17\u306b\u7d66\u4ed8\u304c\u5897\u3048\u3066\u3044\u304f\u30d1\u30bf\u30fc\u30f3\u3063\u3066\u3053\u3068\u3067\u3059\u306d\u3002\u300d<br \/>\n\u685c\u4e95\u306f\u3001\u85e4\u539f\u306e\u63cf\u3044\u305f\u30b0\u30e9\u30d5\u3092\u898b\u306a\u304c\u3089\u8a00\u3063\u305f\u3002<\/p>\n<p>\u300c\u3042\u3042\u3002\u305d\u306e\u5834\u5408\u306f\u3001\u6700\u521d\u306b\u7d66\u4ed8\u304c\u751f\u3058\u305f\u52e4\u52d9\u306e\u65e5\uff08A\uff09\u304b\u3089\u3001\u5f93\u696d\u54e1\u306e\u52e4\u52d9\u304c\u6607\u7d66\u3092\u9664\u3051\u3070\u3001\u91cd\u8981\u306a\u8ffd\u52a0\u306e\u7d66\u4ed8\u3092\u751f\u3058\u3055\u305b\u306a\u304f\u306a\u308b\u65e5\uff08B\uff09\u307e\u3067\u306e\u671f\u9593\u3001\u5b9a\u984d\u6cd5\u306b\u3088\u308a\u7d66\u4ed8\u3092\u5e30\u5c5e\u3055\u305b\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3093\u3060\u3002\u300d<\/p>\n<p>\u300c\u3078\u3047\u3002\u3064\u307e\u308a\u3001\u3053\u3046\u3044\u3046\u3053\u3068\u3067\u3057\u3087\u3046\u304b\uff1f\u300d<br \/>\n\u685c\u4e95\u3082\u30db\u30ef\u30a4\u30c8\u30dc\u30fc\u30c9\u306b\u5411\u304b\u3044\u3001\u30b0\u30e9\u30d5\u306b\u7834\u7dda\u3092\u66f8\u304d\u52a0\u3048\u305f\u3002<\/p>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2017\/04\/story_ifrs15-8.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-120695\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2017\/04\/story_ifrs15-8.png\" alt=\"\" width=\"505\" height=\"321\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2017\/04\/story_ifrs15-8.png 721w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2017\/04\/story_ifrs15-8-300x190.png 300w\" sizes=\"(max-width: 505px) 100vw, 505px\" \/><\/a><\/p>\n<p>\u300c\u305d\u3046\u3060\u3002\u65e5\u672c\u57fa\u6e96\u3067\u3082\u7d66\u4ed8\u7b97\u5b9a\u5f0f\u57fa\u6e96\u3092\u63a1\u7528\u3057\u305f\u5834\u5408\u306f\u3001\u540c\u69d8\u306e\u898f\u5b9a\u304c\u3042\u308b\u3093\u3060\u3002\u300d<\/p>\n<p>\u300c\u3067\u306f\u3001\u7d66\u4ed8\u7b97\u5b9a\u5f0f\u57fa\u6e96\u3092\u63a1\u7528\u3057\u3066\u3044\u308c\u3070\u3001IFRS\u3068\u65e5\u672c\u57fa\u6e96\u306e\u9593\u3067\u51e6\u7406\u306b\u9055\u3044\u306f\u306a\u3044\u3093\u3067\u3059\u306d\uff01\u300d<\/p>\n<p>\u300c\u3042\u3042\u3001\u305d\u3046\u3044\u3046\u3053\u3068\u306b\u306a\u308b\u306a\u3002\u300d<br \/>\n\u85e4\u539f\u306f\u30cb\u30e4\u30ea\u3068\u3057\u3066\u7b54\u3048\u305f\u3002<\/p>\n<p>\u300c\u3067\u306f\u3001\u3053\u308c\u3067\u78ba\u5b9a\u7d66\u4ed8\u50b5\u52d9\u304c\u5206\u304b\u308a\u307e\u3057\u305f\u306d\uff01\u300d<\/p>\n<p>\u300c\uff65\uff65\uff65\u307e\u3060\u3060\u3088\u3002\u300d\u3068\u5446\u308c\u3066\u85e4\u539f\u304c\u8a00\u3063\u305f\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong><span style=\"color: #b22222;\">\u25c6<\/span>\u6570\u7406\u8a08\u7b97\u4e0a\u306e\u4eee\u5b9a\u3092\u8a2d\u5b9a\u3057\u3066\u3001\u78ba\u5b9a\u7d66\u4ed8\u5236\u5ea6\u50b5\u52d9\u306e\u73fe\u5728\u4fa1\u5024\u53ca\u3073\u5f53\u671f\u52e4\u52d9\u8cbb\u7528\u3092\u7b97\u5b9a<\/strong><\/h4>\n<p>\u300c\u3048\uff1f\u3082\u3046\u7d66\u4ed8\u306f\u52e4\u52d9\u671f\u9593\u306b\u5e30\u5c5e\u3055\u305b\u305f\u3058\u3083\u306a\u3044\u3067\u3059\u304b\u3002\u300d<br \/>\n\u304d\u3087\u3068\u3093\u3068\u3057\u305f\u685c\u4e95\u306b\u3001\u307e\u305f\u3057\u3066\u3082\u85e4\u539f\u304c\u6e9c\u606f\u3092\u3064\u304f\u3002<\/p>\n<p>\u300c\u3082\u3046\u4e00\u5ea6\u624b\u9806\u3092\u3088\u304f\u898b\u308d\u3002\u3053\u306e\u5f8c\u3001\u6570\u7406\u8a08\u7b97\u4e0a\u306e\u4eee\u5b9a\uff08actuarial assumptions\uff09\u3092\u8a2d\u5b9a\u3001\u3068\u3042\u308b\u3060\u308d\u3046\u3002\u300d<\/p>\n<p>\u300c\u3042\u3001\u3059\u3063\u304b\u308a\u5fd8\u308c\u3066\u3044\u307e\u3057\u305f\u3002\u3068\u3053\u308d\u3067\u3001\u3053\u306e\u300e\u6570\u7406\u8a08\u7b97\u4e0a\u306e\u4eee\u5b9a\u300f\u3063\u3066\u4f55\u3067\u3059\u304b\uff1f\u3055\u3063\u304d\u306e\u6570\u7406\u8a08\u7b97\u4e0a\u306e\u8a55\u4fa1\u65b9\u6cd5\u3068\u306f\u9055\u3046\u3093\u3067\u3059\u304b\uff1f\u300d<\/p>\n<p>\u300c\u9055\u3046\u306a\u3002\u6570\u7406\u8a08\u7b97\u4e0a\u306e\u4eee\u5b9a\u3068\u306f\u3001\u9000\u8077\u5f8c\u7d66\u4ed8\u3092\u652f\u7d66\u3059\u308b\u6700\u7d42\u7684\u306a\u30b3\u30b9\u30c8\u3092\u7b97\u5b9a\u3059\u308b\u5909\u6570\u306b\u3064\u3044\u3066\u306e\u4f01\u696d\u306e\u6700\u5584\u306e\u898b\u7a4d\u308a\u306e\u3053\u3068\u3060\u3002\u4eba\u53e3\u7d71\u8a08\u4e0a\u306e\u4eee\u5b9a\u3068\u8ca1\u52d9\u4e0a\u306e\u4eee\u5b9a\u304b\u3089\u69cb\u6210\u3055\u308c\u3066\u3044\u308b\u3093\u3060\u3002\u3053\u308c\u306b\u3064\u3044\u3066\u3082\u3001\u307e\u3068\u3081\u305f\u8868\u304c\u8cc7\u6599\u306b\u3042\u308b\u306f\u305a\u3060\u3002\u300d<\/p>\n<p>\u300c\u3042\u3001\u3053\u308c\u3067\u3059\u306d\uff01\u300d<\/p>\n<p>\u685c\u4e95\u306f\u8cc7\u6599\u306e\u4e2d\u304b\u3089\u8868\u3092\u898b\u3064\u3051\u51fa\u3057\u305f\u3002<\/p>\n<p style=\"margin-bottom: 3px;\"><strong>\u3010\u6570\u7406\u8a08\u7b97\u4e0a\u306e\u4eee\u5b9a\u3011<\/strong><\/p>\n<div style=\"padding: 10px; border: 3px dotted #0000CD; background-color: border-radius:5px; ;border-radius: 10px;\">\n<div style=\"padding: 10px; border: 3px solid #aad5b6; background-color: #f0fff0;\">\n<p style=\"margin-bottom: 3px; text-align: center;\"><strong><span style=\"font-size: 18px;\">\u3010\u4eba\u53e3\u7d71\u8a08\u4e0a\u306e\u4eee\u5b9a\u3011<\/span><\/strong><\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#aad5b6;\"><\/div>\n<ul>\n<li>\u6b7b\u4ea1\u7387<\/li>\n<li>\u5f93\u696d\u54e1\u306e\u96e2\u8077\u3001\u8eab\u4f53\u969c\u5bb3\u53ca\u3073\u65e9\u671f\u9000\u8077\u306e\u6bd4\u7387<\/li>\n<li>\u53d7\u7d66\u8cc7\u683c\u3092\u5f97\u308b\u3067\u3042\u308d\u3046\u88ab\u6276\u990a\u8005\u3092\u6709\u3059\u308b\u5236\u5ea6\u52a0\u5165\u8005\u306e\u6bd4\u7387<\/li>\n<li>\u5236\u5ea6\u306e\u898f\u7d04\u3067\u5229\u7528\u53ef\u80fd\u306a\u652f\u6255\u5f62\u614b\u306e\u9078\u629e\u80a2\u306e\u305d\u308c\u305e\u308c\u3092\u9078\u629e\u3059\u308b\u5236\u5ea6\u52a0\u5165\u8005\u306e\u6bd4\u7387<\/li>\n<li>\u533b\u7642\u7d66\u4ed8\u5236\u5ea6\u306b\u304a\u3051\u308b\u652f\u6255\u8acb\u6c42\u7387<\/li>\n<\/ul>\n<p style=\"margin-top: -24px;\">\n<\/div>\n<div style=\"padding: 10px; border: 3px solid #4B0082; background-color: #e6e6fa;\">\n<p style=\"margin-bottom: 3px; text-align: center;\"><strong><span style=\"font-size: 18px;\">\u3010\u8ca1\u52d9\u4e0a\u306e\u4eee\u5b9a\u3011<\/span><\/strong><\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#4B0082;\"><\/div>\n<ul>\n<li>\u5272\u5f15\u7387<\/li>\n<li>\u7d66\u4ed8\u6c34\u6e96\u53ca\u3073\u5c06\u6765\u306e\u7d66\u4e0e<\/li>\n<li>\u533b\u7642\u7d66\u4ed8\u306e\u5834\u5408\u306f\u3001\u8acb\u6c42\u51e6\u7406\u8cbb\u7528\u3092\u542b\u3081\u305f\u5c06\u6765\u306e\u533b\u7642\u8cbb<\/li>\n<li>\u5831\u544a\u65e5\u524d\u306e\u52e4\u52d9\u306b\u95a2\u9023\u3057\u305f\u62e0\u51fa\u53c8\u306f\u5f53\u8a72\u52e4\u52d9\u306b\u3088\u308a\u751f\u3058\u305f\u7d66\u4ed8\u306b\u95a2\u3059\u308b\u5236\u5ea6\u306b\u3088\u308b\u672a\u6255\u7a0e\u91d1<\/li>\n<\/ul>\n<p style=\"margin-top: -24px;\">\n<\/div>\n<\/div>\n<p>&nbsp;<\/p>\n<p>\u300c\u300e\u4eba\u53e3\u7d71\u8a08\u4e0a\u306e\u4eee\u5b9a\u300f\u306f\u3001\u5f93\u696d\u54e1\u306e\u5c06\u6765\u306e\u7279\u5fb4\u306b\u95a2\u3059\u308b\u4eee\u5b9a\u3060\u3002\u4f8b\u3048\u3070\u3001\u6b7b\u4ea1\u7387\u3084\u96e2\u8077\u7387\u306a\u3069\u304c\u6319\u3052\u3089\u308c\u308b\u3002\u300d<\/p>\n<p>\u300c\u3078\u3047\u3002\u300d<\/p>\n<p>\u300c\u300e\u8ca1\u52d9\u4e0a\u306e\u4eee\u5b9a\u300f\u306f\u3001\u5272\u5f15\u7387\u3084\u7d66\u4ed8\u6c34\u6e96\u7b49\u3060\u306a\u3002\u3053\u3061\u3089\u3082\u8a73\u3057\u304f\u306f\u3001\u8868\u3092\u78ba\u8a8d\u3057\u3066\u304a\u3044\u3066\u304f\u308c\u3002\u300d<\/p>\n<p>\u300c\u3069\u3061\u3089\u3082\u50b5\u52d9\u3092\u898b\u7a4d\u3082\u308b\u3068\u304d\u306b\u5fc5\u8981\u306a\u4eee\u5b9a\u306a\u3093\u3067\u3059\u306d\u3002\u300d<\/p>\n<p>\u300c\u3042\u3042\u3002\u3053\u308c\u3089\u306e\u6570\u7406\u8a08\u7b97\u4e0a\u306e\u4eee\u5b9a\u306f\u3001\u504f\u308a\u304c\u306a\u304f\u3001\u304b\u3064\u3001\u4e92\u3044\u306b\u77db\u76fe\u3057\u306a\u3044\u3082\u306e\u3067\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3068\u898f\u5b9a\u3055\u308c\u3066\u3044\u308b\u3093\u3060\u3002\u305d\u3057\u3066\u3001\u50b5\u52d9\u3092\u6c7a\u6e08\u3059\u308b\u5168\u4f53\u306e\u671f\u9593\u306b\u3064\u3044\u3066\u306e\u3001\u5831\u544a\u671f\u9593\u306e\u672b\u65e5\u6642\u70b9\u306b\u304a\u3051\u308b\u5e02\u5834\u306e\u4e88\u6e2c\u306b\u57fa\u3065\u3044\u3066\u8a2d\u5b9a\u3055\u308c\u308b\u5fc5\u8981\u304c\u3042\u308b\u3002\u300d<\/p>\n<p>\u300c\u5206\u304b\u308a\u307e\u3057\u305f\u3002\u3053\u308c\u3089\u306e\u6570\u7406\u8a08\u7b97\u4e0a\u306e\u4eee\u5b9a\u306b\u57fa\u3065\u3044\u3066\u78ba\u5b9a\u7d66\u4ed8\u5236\u5ea6\u50b5\u52d9\u3092\u898b\u7a4d\u3082\u3063\u305f\u5f8c\u3001\u5272\u5f15\u7387\u3092\u7528\u3044\u3066\u78ba\u5b9a\u7d66\u4ed8\u5236\u5ea6\u50b5\u52d9\u306e\u73fe\u5728\u4fa1\u5024\u3068\u5f53\u671f\u52e4\u52d9\u8cbb\u7528\u304c\u7b97\u5b9a\u3055\u308c\u308b\u3068\u3044\u3046\u308f\u3051\u3067\u3059\u306d\u3002\u300d<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong><span style=\"color: #b22222;\">\u25c6<\/span> IFRS\u3067\u306f\u5272\u5f15\u7387\u306b\u512a\u5148\u9806\u4f4d\u304c\u3042\u308b<\/strong><\/h4>\n<p>\u300c\u305f\u3060\u3057\u3001IFRS\u3067\u306f\u3001\u5272\u5f15\u7387\uff08discount rate\uff09\u3092\u8a2d\u5b9a\u3059\u308b\u969b\u306b\u512a\u5148\u9806\u4f4d\u304c\u3042\u308b\u3093\u3060\u3002\u300d<\/p>\n<p>\u300c\u512a\u5148\u9806\u4f4d\u3001\u3067\u3059\u304b\uff1f\u300d<br \/>\n\u85e4\u539f\u306f\u3001\u4e00\u5ea6\u9837\u3044\u305f\u3002<\/p>\n<p>\u300c\u5272\u5f15\u7387\u306f\u3001\u307e\u305a\u5831\u544a\u671f\u9593\u306e\u672b\u65e5\u6642\u70b9\u306e\u512a\u826f\u793e\u50b5\u306e\u5e02\u5834\u5229\u56de\u308a\u3092\u53c2\u7167\u3057\u3066\u6c7a\u5b9a\u3059\u308b\u3053\u3068\u306b\u306a\u308b\u3002\u300d<\/p>\n<p>\u300c\u3078\u3047\u3002\u512a\u826f\u793e\u50b5\u306e\u5e02\u5834\u5229\u56de\u308a\u304c\u512a\u5148\u3055\u308c\u308b\u3093\u3067\u3059\u306d\u3002\u300d<\/p>\n<p>\u300c\u305d\u3057\u3066\u3001\u305d\u306e\u3088\u3046\u306a\u512a\u826f\u793e\u50b5\u306b\u3064\u3044\u3066\u539a\u307f\u306e\u3042\u308b\u5e02\u5834\u304c\u5b58\u5728\u3057\u306a\u3044\u901a\u8ca8\u306b\u304a\u3044\u3066\u306f\u3001\u305d\u306e\u901a\u8ca8\u5efa\u3066\u306e\u56fd\u50b5\u306e\u5e02\u5834\u5229\u56de\u308a\u3092\u4f7f\u7528\u3059\u308b\u3053\u3068\u306b\u306a\u308b\u3093\u3060\u3002\u300d<\/p>\n<p>\u300c\u306a\u308b\u307b\u3069\u3002\u901a\u8ca8\u306b\u95a2\u3059\u308b\u8868\u73fe\u304c\u542b\u307e\u308c\u3066\u3044\u308b\u8a00\u3044\u56de\u3057\u3082\u3001IFRS\u3063\u307d\u3044\u3067\u3059\u306d\u3002\u300d<\/p>\n<p>\u300c\u78ba\u304b\u306b\u305d\u3046\u3060\u306a\u3002\u300d<br \/>\n\u685c\u4e95\u306e\u611f\u60f3\u306b\u3001\u85e4\u539f\u3082\u9837\u3044\u305f\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong><span style=\"color: #b22222;\">\u25c6<\/span>\u5272\u5f15\u7387\u306e\u898b\u76f4\u3057\u306b\u3064\u3044\u3066\u3082IFRS\u3068\u65e5\u672c\u57fa\u6e96\u3067\u76f8\u9055\u304c\u3042\u308b<\/strong><\/h4>\n<p>\u300c\u5272\u5f15\u7387\u306b\u3064\u3044\u3066\u306e\u65e5\u672c\u57fa\u6e96\u3068\u306e\u5dee\u7570\u306f\u3001\u305d\u308c\u3060\u3051\u3058\u3083\u306a\u3044\u305e\u3002\u300d<\/p>\n<p>\u300c\u307e\u3060\u4ed6\u306b\u3042\u308b\u3093\u3067\u3059\u304b\uff1f\u300d<\/p>\n<p>\u300c\u3042\u3042\u3002\u65e5\u672c\u57fa\u6e96\u3067\u306f\u3001\u671f\u672b\u65e5\u73fe\u5728\u306e\u5229\u7387\u3092\u4f7f\u7528\u3059\u308b\u306e\u304c\u539f\u5247\u3060\u304c\u3001\u671f\u672b\u306e\u5272\u5f15\u7387\u306b\u3064\u3044\u3066\u3001\u524d\u671f\u672b\u3068\u6bd4\u3079\u3066\u91cd\u8981\u306a\u5909\u52d5\u304c\u751f\u3058\u3066\u3044\u306a\u3044\u5834\u5408\u306f\u898b\u76f4\u3055\u306a\u3044\u3053\u3068\u304c\u3067\u304d\u308b\u3093\u3060\u3002\u300d<\/p>\n<p>\u300c\u3078\u3047\u3002IFRS\u3067\u306f\u6bce\u671f\u672b\u306e\u5229\u7387\u3092\u5fc5\u305a\u898b\u76f4\u3057\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3093\u3067\u3059\u306d\u3002\u300d<\/p>\n<p>\u300c\u3042\u3042\u3001\u305d\u3046\u3044\u3046\u3053\u3068\u3060\u3002\u9577\u304f\u306a\u3063\u305f\u304c\u3001\u30b9\u30c6\u30c3\u30d7\uff11\u306e\u8aac\u660e\u306f\u4ee5\u4e0a\u3060\u3002\u300d<\/p>\n<p>\u300c\u3075\u3045\u3002\u672c\u5f53\u306b\u9577\u304b\u3063\u305f\u3067\u3059\u3002\u300d<br \/>\n\u685c\u4e95\u306f\u3001\u5927\u304d\u304f\u4f38\u3073\u3092\u3057\u3066\u4e00\u606f\u5165\u308c\u305f\u3002<\/p>\n<div class=\"box_info box clear\" style=\"font-size:18px; line-height:28px;-moz-border-radius: 20px; border-radius: 20px;background-color:#92d050;color:#000000;border-color:#92d050;\">\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>\u30b9\u30c6\u30c3\u30d7\uff11\u3067\u7b97\u5b9a\u3057\u305f\u78ba\u5b9a\u7d66\u4ed8\u50b5\u52d9\uff08\u8cc7\u7523\uff09\u306b\u8cc7\u7523\u4e0a\u9650\u984d\u306e\u5f71\u97ff\u3092\u8abf\u6574<\/strong><\/span><\/p>\n<\/div>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2017\/04\/story_ifrs15-9.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-120698 aligncenter\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2017\/04\/story_ifrs15-9.png\" alt=\"\" width=\"408\" height=\"277\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2017\/04\/story_ifrs15-9.png 680w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2017\/04\/story_ifrs15-9-300x203.png 300w\" sizes=\"(max-width: 408px) 100vw, 408px\" \/><\/a><\/p>\n<p>\u300c\u7d9a\u3044\u3066\u3001\u30b9\u30c6\u30c3\u30d7\uff12\u306b\u5165\u308d\u3046\u3002\u300d<br \/>\n\u85e4\u539f\u306f\u3001\u8868\u306e\u6a2a\u306b\u3042\u308b\u30dc\u30c3\u30af\u30b9\u3092\u793a\u3057\u305f\u3002<\/p>\n<p>\u300c\u3053\u3053\u3067\u7b97\u5b9a\u3059\u308b\u9805\u76ee\u306f\u300e\u8cc7\u7523\u4e0a\u9650\u984d\u300f\u3067\u3059\u306d\u3002\u3053\u308c\u3063\u3066\u3001\u30a2\u30bb\u30c3\u30c8\u30fb\u30b7\u30fc\u30ea\u30f3\u30b0\uff08asset ceiling\uff09\u3068\u3082\u8a00\u3046\u3093\u3067\u3059\u3088\u306d\u3002\u300d<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong><span style=\"color: #b22222;\">\u25c6<\/span>\u30b9\u30c6\u30c3\u30d7\uff12\u3067\u306f\u3001\u8cc7\u7523\u4e0a\u9650\u984d\u3060\u3051\u3067\u306a\u304f\u3001\u6700\u4f4e\u7a4d\u7acb\u8981\u4ef6\u306b\u3064\u3044\u3066\u3082\u691c\u8a0e<\/strong><\/h4>\n<p>\u300c\u305d\u306e\u901a\u308a\u3060\u3002\u3053\u3053\u3067\u306f\u8cc7\u7523\u4e0a\u9650\u984d\u3060\u3051\u3092\u66f8\u3044\u3066\u3044\u308b\u3093\u3060\u304c\u3001\u3088\u308a\u6b63\u78ba\u306b\u8a00\u3046\u3068\u3001\u30b9\u30c6\u30c3\u30d7\uff12\u3067\u306f\u8cc7\u7523\u4e0a\u9650\u984d\u3068\u6700\u4f4e\u7a4d\u7acb\u8981\u4ef6\u3092\u8003\u616e\u3059\u308b\u3053\u3068\u306b\u306a\u308b\u3002\u300d<\/p>\n<p>\u300c\u6700\u4f4e\u7a4d\u7acb\u8981\u4ef6\uff1f\u300d<\/p>\n<p>\u300c\u6700\u4f4e\u7a4d\u7acb\u8981\u4ef6\u3068\u306f\u3001\u901a\u5e38\u306f\u3001\u4e00\u5b9a\u306e\u671f\u9593\u306b\u308f\u305f\u3063\u3066\u5236\u5ea6\u306b\u652f\u6255\u308f\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u639b\u91d1\u306e\u6700\u4f4e\u9650\u306e\u91d1\u984d\u306e\u3053\u3068\u3092\u8a00\u3046\u3093\u3060\u3002\u4eca\u306f\u304a\u524d\u306e\u6df7\u4e71\u3092\u907f\u3051\u308b\u305f\u3081\u306b\u8a73\u3057\u304f\u306f\u8aac\u660e\u3057\u306a\u3044\u304c\u3001\u3053\u308c\u3089\u306e\u8cc7\u7523\u4e0a\u9650\u984d\u3084\u6700\u4f4e\u7a4d\u7acb\u8981\u4ef6\u306b\u3064\u3044\u3066\u306fIFRIC\u7b2c14\u53f7\u3067\u898f\u5b9a\u3055\u308c\u3066\u3044\u308b\u3063\u3066\u3053\u3068\u3060\u3051\u306f\u77e5\u3063\u3066\u304a\u3044\u305f\u307b\u3046\u304c\u3044\u3044\u306a\u3002\u300d<\/p>\n<p>\u300c\u5206\u304b\u308a\u307e\u3057\u305f\u3002\u300d<br \/>\n\u305d\u3046\u8a00\u3046\u3068\u3001\u685c\u4e95\u306f\u30e1\u30e2\u3092\u53d6\u3063\u305f\u3002<\/p>\n<p>\u300c\u4eca\u65e5\u306fIAS\u7b2c19\u53f7\u3067\u3082\u89e6\u308c\u3066\u3044\u308b\u300e\u8cc7\u7523\u4e0a\u9650\u984d\u300f\u304c\u3069\u3046\u3044\u3046\u3082\u306e\u304b\u3092\u7c21\u5358\u306b\u62bc\u3055\u3048\u3066\u304a\u304f\u3053\u3068\u306b\u3057\u3088\u3046\u3002\u300d<br \/>\n\u30b9\u30c6\u30c3\u30d7\uff11\u3067\u982d\u304c\u3044\u3063\u3071\u3044\u306b\u306a\u3063\u3066\u3044\u305f\u685c\u4e95\u306f\u3001\u5185\u5fc3\u30db\u30c3\u3068\u3057\u305f\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong><span style=\"color: #b22222;\">\u25c6<\/span>\u78ba\u5b9a\u7d66\u4ed8\u5236\u5ea6\u304c\u7a4d\u7acb\u8d85\u904e\u306e\u5834\u5408\u306f\u3001\u8cc7\u7523\u4e0a\u9650\u984d\u3092\u8003\u616e<\/strong><\/h4>\n<p>\u300c\u78ba\u304b\u300e\u8cc7\u7523\u4e0a\u9650\u984d\u300f\u306f\u3001\u5236\u5ea6\u8cc7\u7523\u304c\u78ba\u5b9a\u7d66\u4ed8\u50b5\u52d9\u3092\u4e0a\u56de\u3063\u305f\u5834\u5408\u306b\u691c\u8a0e\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3093\u3067\u3059\u3088\u306d\uff1f\u300d<br \/>\n\u3053\u3053\u307e\u3067\u306f\u3001\u685c\u4e95\u3082\u7406\u89e3\u3057\u3066\u3044\u308b\u3088\u3046\u3060\u3002<\/p>\n<p style=\"margin-bottom: 3px;\">\u300c\u3042\u3042\u3002IFRS\u3067\u306f\u3001\u78ba\u5b9a\u7d66\u4ed8\u5236\u5ea6\u304c\u7a4d\u7acb\u8d85\u904e\u3067\u3042\u308b\u5834\u5408\u306b\u306f\u3001\u78ba\u5b9a\u7d66\u4ed8\u8cc7\u7523\u306e\u7d14\u984d\u3092\u3001<\/p>\n<ul>\n<li>\u78ba\u5b9a\u7d66\u4ed8\u5236\u5ea6\u306e\u7a4d\u7acb\u8d85\u904e\u984d<\/li>\n<li>\u8cc7\u7523\u4e0a\u9650\u984d<\/li>\n<\/ul>\n<p style=\"margin-top: -18px;\">\u6b21\u306e\u3044\u305a\u308c\u304b\u4f4e\u3044\u65b9\u3067\u6e2c\u5b9a\u3059\u308b\u3068\u898f\u5b9a\u3057\u3066\u3044\u308b\u3093\u3060\u3002\u3053\u306e\u30a4\u30e1\u30fc\u30b8\u56f3\u306f\u8cc7\u6599\u306b\u3082\u3042\u308b\u305e\u3002\u300d<\/p>\n<p>\u85e4\u539f\u306e\u8a00\u8449\u3092\u805e\u3044\u3066\u3001\u685c\u4e95\u306f\u8cc7\u6599\u306e\u56f3\u3092\u63a2\u3057\u305f\u3002<br \/>\n\u300c\u3042\u3001\u3053\u308c\u3067\u3059\u306d\u3002\u300d<\/p>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2017\/04\/story_ifrs15-10.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-120699\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2017\/04\/story_ifrs15-10.png\" alt=\"\" width=\"863\" height=\"450\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2017\/04\/story_ifrs15-10.png 863w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2017\/04\/story_ifrs15-10-300x156.png 300w\" sizes=\"(max-width: 863px) 100vw, 863px\" \/><\/a><\/p>\n<p>\u300c\u5148\u8f29\u3001\u3053\u306e\u300e\u8cc7\u7523\u4e0a\u9650\u984d\u300f\u306f\u3001\u65e5\u672c\u57fa\u6e96\u306b\u306f\u306a\u3044\u6982\u5ff5\u3067\u3059\u3088\u306d\uff1f\u300d<\/p>\n<p>\u300c\u305d\u3046\u3060\u3002\u8cc7\u7523\u4e0a\u9650\u984d\u3068\u306f\u3001\u5c06\u6765\u639b\u91d1\u306e\u6e1b\u984d\u53c8\u306f\u73fe\u91d1\u306e\u8fd4\u9084\u3068\u3044\u3046\u5f62\u3067\u3001\u4f01\u696d\u304c\u5229\u7528\u3067\u304d\u308b\u5c06\u6765\u306e\u7d4c\u6e08\u7684\u4fbf\u76ca\u306e\u73fe\u5728\u4fa1\u5024\u306e\u3053\u3068\u3092\u8a00\u3046\u3093\u3060\u3002\u300d<\/p>\n<p>\u300c\u5c06\u6765\u306e\u7d4c\u6e08\u7684\u4fbf\u76ca\u306e\u73fe\u5728\u4fa1\u5024\u3067\u3059\u304b\uff65\uff65\uff65\u300d\u3068\u8a00\u3046\u3068\u3001\u685c\u4e95\u306f\u3057\u3070\u3089\u304f\u306e\u9593\u3001\u982d\u306e\u4e2d\u3067\u60c5\u5831\u3092\u6574\u7406\u3057\u305f\u3002<\/p>\n<p>\u300c\u3064\u307e\u308a\u3001\u78ba\u5b9a\u7d66\u4ed8\u5236\u5ea6\u306b\u7a4d\u7acb\u8d85\u904e\u304c\u767a\u751f\u3057\u3066\u3044\u3066\u3082\u3001\u5168\u984d\u3092\u78ba\u5b9a\u7d66\u4ed8\u8cc7\u7523\u3068\u3057\u3066\u8a08\u4e0a\u3067\u304d\u308b\u308f\u3051\u3067\u306f\u306a\u304f\u3066\u3001\u5c06\u6765\u306e\u7d4c\u6e08\u7684\u4fbf\u76ca\u3092\u5f97\u3089\u308c\u308b\u7bc4\u56f2\u3067\u3057\u304b\u8a08\u4e0a\u3057\u3061\u3083\u3044\u3051\u306a\u3044\u3063\u3066\u3053\u3068\u3067\u3059\u304b\uff1f\u300d<\/p>\n<p>\u300c\u305d\u3046\u3044\u3046\u3053\u3068\u3060\u3002\u306a\u3093\u3060\u3001\u3061\u3083\u3093\u3068\u7406\u89e3\u3067\u304d\u3066\u3044\u308b\u3058\u3083\u306a\u3044\u304b\u3002\u300d<br \/>\n\u685c\u4e95\u306f\u982d\u3092\u63bb\u3044\u3066\u7b54\u3048\u305f\u3002<\/p>\n<p>\u300c\u89e3\u8aac\u306e\u6587\u7ae0\u3092\u8aad\u3093\u3060\u3060\u3051\u3067\u306f\u3001\u5168\u7136\u7406\u89e3\u3067\u304d\u306a\u304b\u3063\u305f\u3093\u3067\u3059\u3051\u3069\u3002\u3084\u3063\u3071\u308a\u3001\u30a4\u30e1\u30fc\u30b8\u56f3\u3084\u76f4\u63a5\u6559\u3048\u3066\u3082\u3089\u3046\u65b9\u304c\u3059\u3093\u306a\u308a\u982d\u306b\u5165\u3063\u3066\u304f\u308b\u3082\u306e\u3067\u3059\u306d\u3002\u300d<\/p>\n<p>\u300c\u3061\u306a\u307f\u306b\u3001\u901a\u5e38\u3001\u65e5\u672c\u3067\u306f\u8fd4\u9084\u306b\u3088\u308b\u5c06\u6765\u306e\u7d4c\u6e08\u7684\u4fbf\u76ca\u306f\u5b58\u5728\u3057\u306a\u3044\u3093\u3060\u3002\u300d<\/p>\n<p>\u300c\u3048\u3001\u305d\u3046\u306a\u3093\u3067\u3059\u304b\uff1f\u300d<br \/>\n\u685c\u4e95\u306f\u63bb\u3044\u3066\u3044\u305f\u624b\u3092\u30d4\u30bf\u30c3\u3068\u6b62\u3081\u3066\u3001\u85e4\u539f\u3092\u898b\u305f\u3002<\/p>\n<p>\u300c\u3042\u3042\u3002\u65e5\u672c\u3067\u306f\u539a\u751f\u5e74\u91d1\u57fa\u91d1\u53ca\u3073\u78ba\u5b9a\u7d66\u4ed8\u4f01\u696d\u5e74\u91d1\u5236\u5ea6\u306e\u3069\u3061\u3089\u3082\u57fa\u672c\u7684\u306b\u5e74\u91d1\u8cc7\u7523\u306e\u8fd4\u9084\u306f\u8a8d\u3081\u3089\u308c\u3066\u3044\u306a\u3044\u304b\u3089\u306a\u3002\u300d<\/p>\n<p>\u300c\u306a\u308b\u307b\u3069\u3002\u3067\u306f\u3001\u8cc7\u7523\u4e0a\u9650\u984d\u306f\u3001\u639b\u91d1\u306e\u6e1b\u984d\u306b\u3088\u308b\u5c06\u6765\u306e\u7d4c\u6e08\u7684\u4fbf\u76ca\u3060\u3051\u3092\u8003\u616e\u3059\u308c\u3070\u3044\u3044\u3093\u3067\u3059\u306d\uff01\u300d<\/p>\n<p>\u300c\u305d\u3046\u3044\u3046\u3053\u3068\u3060\u3002\u3053\u308c\u307e\u3067\u306e\u30b9\u30c6\u30c3\u30d7\uff11\u3068\u30b9\u30c6\u30c3\u30d7\uff12\u306e\u30a4\u30e1\u30fc\u30b8\u3092\u307e\u3068\u3081\u305f\u306e\u304c\u3053\u306e\u56f3\u3060\u3002\u300d<\/p>\n<p>\u300c\u306f\u3044\u3002\u300d<br \/>\n\u685c\u4e95\u306f\u3001\u85e4\u539f\u306e\u793a\u3057\u305f\u8cc7\u6599\u306e\u30da\u30fc\u30b8\u3092\u958b\u3044\u3066\u3001\u78ba\u8a8d\u3057\u305f\u3002<\/p>\n<p><span style=\"font-size: 12px;\">\u203b\u753b\u50cf\u3092\u30af\u30ea\u30c3\u30af\u3059\u308b\u3068\u3001\u5225\u30da\u30fc\u30b8\u3067\u62e1\u5927\u8868\u793a\u3055\u308c\u307e\u3059\u3002<\/span><br \/>\n<a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2017\/04\/story_ifrs15-11.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-120700\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2017\/04\/story_ifrs15-11.png\" alt=\"\" width=\"1196\" height=\"996\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2017\/04\/story_ifrs15-11.png 1196w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2017\/04\/story_ifrs15-11-300x249.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2017\/04\/story_ifrs15-11-1024x852.png 1024w\" sizes=\"(max-width: 1196px) 100vw, 1196px\" \/><\/a><\/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: 20px; border-radius: 20px;background-color:#8eb4e3;color:#000000;border-color:#8eb4e3;\">\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>\u7d14\u640d\u76ca\u306b\u8a8d\u8b58\u3059\u3079\u304d\u91d1\u984d\u306e\u7b97\u5b9a<\/strong><\/span><\/p>\n<\/div>\n<p style=\"text-align: center;\"><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2017\/04\/story_ifrs15-12.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-120705 aligncenter\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2017\/04\/story_ifrs15-12.png\" alt=\"\" width=\"409\" height=\"278\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2017\/04\/story_ifrs15-12.png 682w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2017\/04\/story_ifrs15-12-300x204.png 300w\" sizes=\"(max-width: 409px) 100vw, 409px\" \/><\/a><\/p>\n<p>\u300c\u3053\u3053\u304b\u3089\u306f\u4e00\u5ea6\u982d\u3092\u5207\u308a\u66ff\u3048\u3066\u3001\u5305\u62ec\u5229\u76ca\u8a08\u7b97\u66f8\u306b\u95a2\u3059\u308b\u9805\u76ee\u306b\u79fb\u308b\u305e\u3002\u300d<\/p>\n<p style=\"margin-bottom: 3px;\">\u300c\u306f\u3044\u3002\u30b9\u30c6\u30c3\u30d7\uff13\u3067\u306f\u3001\u7d14\u640d\u76ca\u306b\u8a8d\u8b58\u3059\u3079\u304d\u91d1\u984d\u3092\u7b97\u5b9a\u3059\u308b\u3093\u3067\u3059\u306d\u3002\u5177\u4f53\u7684\u306b\u306f\u3001<\/p>\n<ul>\n<li>\u5f53\u671f\u52e4\u52d9\u8cbb\u7528<\/li>\n<li>\u904e\u53bb\u52e4\u52d9\u8cbb\u7528\u53ca\u3073\u6e05\u7b97\u640d\u76ca<\/li>\n<li>\u78ba\u5b9a\u7d66\u4ed8\u8ca0\u50b5\uff08\u8cc7\u7523\uff09\u306e\u7d14\u984d\u306b\u4fc2\u308b\u5229\u606f<\/li>\n<\/ul>\n<p style=\"margin-top: -18px;\">\u3092\u7b97\u5b9a\u3059\u308c\u3070\u3044\u3044\u3093\u3067\u3059\u306d\u3002\u300d<br \/>\n\u685c\u4e95\u306f\u8cc7\u6599\u306b\u3042\u308b\u9805\u76ee\u3092\u8aad\u307f\u4e0a\u3052\u305f\u3002<\/p>\n<p>\u300c\u3042\u3042\u3002\u300d\u3068\u85e4\u539f\u304c\u9837\u3044\u305f\u5f8c\u3001\u685c\u4e95\u304c\u304a\u305a\u304a\u305a\u3068\u53e3\u3092\u958b\u3044\u305f\u3002<\/p>\n<p>\u300c\u3042\u306e\u3001\u8cea\u554f\u304c\u3042\u308b\u3093\u3067\u3059\u3051\u3069\uff65\uff65\uff65\u300d<\/p>\n<p>\u300c\u306a\u3093\u3060\uff1f\u300d<\/p>\n<p>\u300c\u5f53\u671f\u52e4\u52d9\u8cbb\u7528\u3084\u904e\u53bb\u52e4\u52d9\u8cbb\u7528\u306f\u3001\u65e5\u672c\u57fa\u6e96\u3067\u3082\u898b\u308b\u9805\u76ee\u3060\u304b\u3089\u5185\u5bb9\u306f\u5206\u304b\u308b\u3093\u3067\u3059\u3051\u3069\u3001\u6e05\u7b97\u640d\u76ca\u3063\u3066\u306a\u3093\u3067\u3059\u304b\uff1f\u300d<\/p>\n<p>\u300c\u305d\u3046\u3060\u306a\u3002\u78ba\u304b\u306b\u3001\u305d\u308c\u305e\u308c\u306e\u9805\u76ee\u306b\u3064\u3044\u3066\u3001\u7c21\u5358\u306b\u8aac\u660e\u3057\u305f\u307b\u3046\u304c\u3044\u3044\u306a\u3002\u300d<br \/>\n\u85e4\u539f\u306e\u8a00\u8449\u306b\u3001\u685c\u4e95\u306f\u3046\u3093\u3046\u3093\u3068\u9996\u3092\u7e26\u306b\u632f\u3063\u305f\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong><span style=\"color: #b22222;\">\u25c6<\/span>\u5f53\u671f\u52e4\u52d9\u8cbb\u7528\u3068\u306f\u3001\u5f53\u671f\u4e2d\u306e\u5f93\u696d\u54e1\u306e\u52e4\u52d9\u306b\u3088\u308a\u751f\u3058\u308b\u78ba\u5b9a\u7d66\u4ed8\u5236\u5ea6\u50b5\u52d9\u306e\u73fe\u5728\u4fa1\u5024\u306e\u5897\u52a0<\/strong><\/h4>\n<p>\u300c\uff11\u3064\u76ee\u306e\u5f53\u671f\u52e4\u52d9\u8cbb\u7528\u306b\u3064\u3044\u3066\u306f\u4eca\u3055\u3089\u8aac\u660e\u306f\u4e0d\u8981\u3060\u308d\u3046\u304c\u3001\u5f53\u671f\u4e2d\u306e\u5f93\u696d\u54e1\u306e\u52e4\u52d9\u306b\u3088\u308a\u751f\u3058\u308b\u78ba\u5b9a\u7d66\u4ed8\u5236\u5ea6\u50b5\u52d9\u306e\u73fe\u5728\u4fa1\u5024\u306e\u5897\u52a0\u306e\u3053\u3068\u3092\u8a00\u3046\u3093\u3060\u3002\u300d<\/p>\n<p>\u300c\u306f\u3044\u3002\u30b9\u30c6\u30c3\u30d7\uff11\u3067\u78ba\u5b9a\u7d66\u4ed8\u5236\u5ea6\u50b5\u52d9\u306e\u73fe\u5728\u4fa1\u5024\u3092\u6e2c\u5b9a\u3059\u308b\u6642\u306b\u3001\u4e00\u7dd2\u306b\u7b97\u5b9a\u3055\u308c\u308b\u3093\u3067\u3057\u305f\u3088\u306d\u3002\u300d<br \/>\n\u685c\u4e95\u306f\u3001\u85e4\u539f\u306e\u8aac\u660e\u306b\u9837\u3044\u305f\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong><span style=\"color: #b22222;\">\u25c6<\/span>\u904e\u53bb\u52e4\u52d9\u8cbb\u7528\u306f\u3001\u5236\u5ea6\u6539\u8a02\u53c8\u306f\u7e2e\u5c0f\u306b\u3088\u308a\u751f\u3058\u308b\u904e\u53bb\u306e\u671f\u9593\u306e\u5f93\u696d\u54e1\u52e4\u52d9\u306b\u4fc2\u308b\u78ba\u5b9a\u7d66\u4ed8\u5236\u5ea6\u50b5\u52d9\u306e\u73fe\u5728\u4fa1\u5024\u306e\u5909\u52d5<\/strong><\/h4>\n<p>\u300c\u904e\u53bb\u52e4\u52d9\u8cbb\u7528\uff08past service cost\uff09\u306e\u5185\u5bb9\u3082\u5927\u4f53\u5206\u304b\u3063\u3066\u3044\u307e\u3059\u3002\u300d<br \/>\n\u685c\u4e95\u306f\u3001\u85e4\u539f\u304c\u8aac\u660e\u3092\u3059\u308b\u524d\u306b\u8a00\u3063\u305f\u3002<\/p>\n<p>\u300c\u904e\u53bb\u52e4\u52d9\u8cbb\u7528\u306f\u3001\u5236\u5ea6\u6539\u8a02\u304c\u3042\u3063\u305f\u5834\u5408\u3084\u3001\u7e2e\u5c0f\u3001\u3064\u307e\u308a\u5236\u5ea6\u306e\u5bfe\u8c61\u3068\u306a\u308b\u5f93\u696d\u54e1\u6570\u3092\u5927\u5e45\u306b\u524a\u6e1b\u3057\u305f\u5834\u5408\u306b\u3088\u308a\u751f\u3058\u308b\u904e\u53bb\u306e\u671f\u9593\u306e\u5f93\u696d\u54e1\u306e\u52e4\u52d9\u306b\u4fc2\u308b\u78ba\u5b9a\u7d66\u4ed8\u5236\u5ea6\u50b5\u52d9\u306e\u73fe\u5728\u4fa1\u5024\u306e\u5909\u52d5\u90e8\u5206\u306e\u3053\u3068\u3092\u8a00\u3046\u3093\u3067\u3059\u3088\u306d\u3002\u300d<\/p>\n<p>\u300c\u305d\u3046\u3060\u3002\u78ba\u304b\u306b\u8aac\u660e\u3057\u306a\u304f\u3066\u3082\u826f\u3055\u305d\u3046\u3060\u306a\u3002\u300d<br \/>\n\u305d\u308c\u3092\u805e\u3044\u305f\u85e4\u539f\u306f\u3001\u5148\u3078\u9032\u3081\u308b\u3053\u3068\u306b\u3057\u305f\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong><span style=\"color: #b22222;\">\u25c6<\/span>\u6e05\u7b97\u640d\u76ca\u306f\u3001\u6e05\u7b97\u3055\u308c\u308b\u78ba\u5b9a\u7d66\u4ed8\u306e\u73fe\u5728\u4fa1\u5024\u3068\u6e05\u7b97\u4fa1\u683c\u306e\u5dee\u984d<\/strong><\/h4>\n<p>\u300c\u7d9a\u3044\u3066\u3001\u6e05\u7b97\u640d\u76ca\uff08gain or loss on settlement\uff09\u306b\u3064\u3044\u3066\u3060\u306a\u3002\u307e\u305a\u3001\u6e05\u7b97\u3068\u306f\u3001\u4f8b\u3048\u3070\u3001\u5236\u5ea6\u306b\u57fa\u3065\u304f\u591a\u984d\u306e\u50b5\u52d9\u3092\u4fdd\u967a\u8a3c\u5238\u306e\u8cfc\u5165\u3092\u901a\u3058\u3066\u4fdd\u967a\u4f1a\u793e\u306b\u4e00\u6642\u306b\u79fb\u8ee2\u3059\u308b\u3068\u3044\u3046\u3088\u3046\u306a\u3001\u78ba\u5b9a\u7d66\u4ed8\u5236\u5ea6\u306e\u3082\u3068\u3067\u652f\u7d66\u3059\u308b\u7d66\u4ed8\u306e\u4e00\u90e8\u53c8\u306f\u5168\u90e8\u306b\u3064\u3044\u3066\u3001\u8ffd\u52a0\u7684\u306a\u6cd5\u7684\u50b5\u52d9\u53c8\u306f\u63a8\u5b9a\u7684\u50b5\u52d9\u306e\u3059\u3079\u3066\u3092\u89e3\u6d88\u3059\u308b\u53d6\u5f15\u306e\u3053\u3068\u3092\u8a00\u3046\u3093\u3060\u3002\u300d<\/p>\n<p>\u300c\u4f55\u3068\u306a\u304f\u30a4\u30e1\u30fc\u30b8\u306f\u3064\u304d\u307e\u3059\u3002\u5148\u8f29\u306e\u51fa\u3057\u305f\u4f8b\u3067\u8a00\u3046\u3068\u3001\u4fdd\u967a\u4f1a\u793e\u306b\u79fb\u8ee2\u3057\u305f\u50b5\u52d9\u306b\u3064\u3044\u3066\u306f\u3001\u4f1a\u793e\u306f\u305d\u308c\u4ee5\u4e0a\u8ffd\u52a0\u306e\u50b5\u52d9\u3092\u8ffd\u308f\u306a\u304f\u306a\u308a\u307e\u3059\u3088\u306d\u3002\u3060\u304b\u3089\u3001\u305d\u306e\u53d6\u5f15\u306f\u6e05\u7b97\u306b\u5f53\u305f\u308b\u3068\u3044\u3046\u308f\u3051\u3067\u3059\u306d\u3002\u300d<\/p>\n<p>\u300c\u5927\u4f53\u305d\u3093\u306a\u3068\u3053\u308d\u3060\u3002\u305d\u3057\u3066\u3001\u6e05\u7b97\u640d\u76ca\u3068\u306f\u3001\u6e05\u7b97\u3055\u308c\u308b\u78ba\u5b9a\u7d66\u4ed8\u50b5\u52d9\u306e\u73fe\u5728\u4fa1\u5024\u3068\u6e05\u7b97\u4fa1\u683c\u306e\u5dee\u984d\u3067\u7b97\u5b9a\u3055\u308c\u308b\u3053\u3068\u306b\u306a\u308b\u3002\u4eca\u306f\u3001\u3053\u306e\u304f\u3089\u3044\u5206\u304b\u3063\u3066\u3044\u308c\u3070\u554f\u984c\u306a\u3044\u3060\u308d\u3046\u3002\u300d<br \/>\n\u5927\u4f53\u306e\u30a4\u30e1\u30fc\u30b8\u304c\u7406\u89e3\u3067\u304d\u305f\u306e\u3067\u3001\u685c\u4e95\u306f\u300c\u5206\u304b\u308a\u307e\u3057\u305f\u3002\u300d\u3068\u7d20\u76f4\u306b\u9837\u3044\u305f\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong><span style=\"color: #b22222;\">\u25c6<\/span>\u78ba\u5b9a\u7d66\u4ed8\u8ca0\u50b5\uff08\u8cc7\u7523\uff09\u306e\u7d14\u984d\u306b\u4fc2\u308b\u5229\u606f\u306f\u3001\u6642\u306e\u7d4c\u904e\u306b\u3088\u308a\u751f\u3058\u308b\u78ba\u5b9a\u7d66\u4ed8\u8ca0\u50b5\uff08\u8cc7\u7523\uff09\u306e\u5909\u52d5<\/strong><\/h4>\n<p>\u300c\u6700\u5f8c\u306e\u78ba\u5b9a\u7d66\u4ed8\u8ca0\u50b5\uff08\u8cc7\u7523\uff09\u306e\u7d14\u984d\u306b\u4fc2\u308b\u5229\u606f\uff08net interest on the net defined benefit liability\uff08asset\uff09\uff09\u3082\u308f\u3056\u308f\u3056\u8aac\u660e\u3059\u308b\u307e\u3067\u3082\u306a\u3044\u3060\u308d\u3046\u3002\u300d<\/p>\n<p>\u300c\u78ba\u5b9a\u7d66\u4ed8\u8ca0\u50b5\uff08\u8cc7\u7523\uff09\u306e\u6642\u306e\u7d4c\u904e\u306b\u3088\u308b\u5f53\u671f\u4e2d\u306e\u5909\u52d5\u3067\u3059\u306d\u3002\u300d<\/p>\n<p>\u305d\u3053\u3067\u3001\u685c\u4e95\u306f\u9996\u3092\u50be\u3052\u305f\u3002<\/p>\n<p>\u300c\u5148\u8f29\u3001\u4f55\u3067\u300e\u7d14\u984d\u300f\u3068\u3042\u308b\u3093\u3067\u3059\u304b\uff1f\u300d<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong><span style=\"color: #b22222;\">\u25c6<\/span> IFRS\u3067\u306f\u3001\u78ba\u5b9a\u7d66\u4ed8\u8ca0\u50b5\uff08\u8cc7\u7523\uff09\u306e\u5229\u606f\u306f\u7d14\u984d\u3067\u7b97\u5b9a\u3059\u308b<\/strong><\/h4>\n<p>\u300c\u3053\u308c\u306f\u3060\u306a\u3002\u300d\u3068\u85e4\u539f\u306f\u54b3\u6255\u3044\u3092\u3057\u305f\u5f8c\u3001\u8aac\u660e\u3092\u59cb\u3081\u305f\u3002<\/p>\n<p>\u300cIFRS\u3067\u306f\u3001\u5229\u606f\u306b\u3064\u3044\u3066\u306f\u5e74\u6b21\u5831\u544a\u671f\u9593\u306e\u958b\u59cb\u65e5\u6642\u70b9\u3067\u3001\u671f\u4e2d\u306e\u62e0\u51fa\u53ca\u3073\u7d66\u4ed8\u652f\u6255\u306e\u5909\u52d5\u3092\u8003\u616e\u3057\u305f\u78ba\u5b9a\u7d66\u4ed8\u8ca0\u50b5\uff08\u8cc7\u7523\uff09\u306e\u7d14\u984d\u306b\u5272\u5f15\u7387\u3092\u4e57\u3058\u3066\u7b97\u5b9a\u3059\u308b\u304b\u3089\u306a\u3093\u3060\u3002\u300d<\/p>\n<p>\u300c\u3048\uff1f\u30cd\u30c3\u30c8\u3057\u305f\u91d1\u984d\u304b\u3089\u5229\u606f\u8cbb\u7528\u3092\u8a08\u7b97\u3059\u308b\u3093\u3067\u3059\u304b\uff1f\u300d<\/p>\n<p>\u300c\u3042\u3042\u3002\u65e5\u672c\u57fa\u6e96\u3067\u306f\u5e74\u91d1\u8cc7\u7523\u306b\u9577\u671f\u671f\u5f85\u904b\u7528\u53ce\u76ca\u7387\u3092\u4e57\u3058\u3066\u671f\u5f85\u904b\u7528\u53ce\u76ca\u3092\u3001\u305d\u3057\u3066\u3001\u9000\u8077\u7d66\u4ed8\u50b5\u52d9\u306b\u5272\u5f15\u7387\u3092\u4e57\u3058\u3066\u5229\u606f\u8cbb\u7528\u3092\u7b97\u5b9a\u3059\u308b\u3088\u306a\u3002\u300d<\/p>\n<p>\u300c\u306f\u3044\u3002\u305d\u308c\u305e\u308c\u5225\u3005\u306b\u8a08\u7b97\u3057\u307e\u3059\u3002\u3068\u3044\u3046\u3053\u3068\u306f\u3001IFRS\u306b\u306f\u3001\u671f\u5f85\u904b\u7528\u53ce\u76ca\u3068\u3044\u3046\u9805\u76ee\u304c\u306a\u3044\u3093\u3067\u3059\u306d\uff01\u300d<\/p>\n<p>\u300c\u3042\u3042\u3002\u305d\u3057\u3066\u3001\u3053\u306e\u6642\u3001\u78ba\u5b9a\u7d66\u4ed8\u8ca0\u50b5\uff08\u8cc7\u7523\uff09\u306b\u4e57\u3058\u308b\u5272\u5f15\u7387\u306f\u3001\u30b9\u30c6\u30c3\u30d71\u3067\u78ba\u5b9a\u7d66\u4ed8\u5236\u5ea6\u50b5\u52d9\u306e\u73fe\u5728\u4fa1\u5024\u3092\u7b97\u5b9a\u3059\u308b\u6642\u306b\u7528\u3044\u305f\u5272\u5f15\u7387\u3092\u4f7f\u7528\u3059\u308b\u3093\u3060\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>\u7d14\u640d\u76ca\u306b\u8a8d\u8b58\u3059\u3079\u304d\u91d1\u984d\u306f\u57fa\u672c\u7684\u306b\u767a\u751f\u6642\u306b\u4e00\u62ec\u8cbb\u7528\u51e6\u7406\u3059\u308b<\/strong><\/h4>\n<p>\u5404\u9805\u76ee\u306e\u8aac\u660e\u3092\u7d42\u3048\u308b\u3068\u3001\u85e4\u539f\u306fIFRS\u3067\u306e\u51e6\u7406\u65b9\u6cd5\u306b\u3064\u3044\u3066\u306e\u8aac\u660e\u306b\u79fb\u3063\u305f\u3002<\/p>\n<p>\u300cIFRS\u3067\u306f\u3001\u5f53\u671f\u52e4\u52d9\u8cbb\u7528\u3001\u904e\u53bb\u52e4\u52d9\u8cbb\u7528\u53ca\u3073\u6e05\u7b97\u640d\u76ca\u3001\u9000\u8077\u7d66\u4ed8\u8ca0\u50b5\uff08\u8cc7\u7523\uff09\u306e\u7d14\u984d\u306b\u4fc2\u308b\u5229\u606f\u306f\u3001\u57fa\u672c\u7684\u306b\u306f\u767a\u751f\u6642\u306b\u4e00\u62ec\u3057\u3066\u8cbb\u7528\u51e6\u7406\u3059\u308b\u3053\u3068\u306b\u306a\u308b\u3002\u300d<\/p>\n<p>\u305d\u3057\u3066\u3001\u300c\u7d30\u304b\u3044\u3053\u3068\u3092\u8a00\u3046\u3068\u3001\u9000\u8077\u7d66\u4ed8\u8cc7\u7523\u306b\u4fc2\u308b\u5229\u606f\u306f\u53ce\u76ca\u51e6\u7406\u3060\u3051\u3069\u306a\u3002\u300d\u3068\u4ed8\u3051\u52a0\u3048\u308b\u3002<\/p>\n<p>\u300c\u306f\u3044\u3002\u3064\u307e\u308a\u3001\u3053\u308c\u3089\u306e\u9805\u76ee\u306f\u3001\u3059\u3079\u3066\u4e00\u62ec\u3067\u7d14\u640d\u76ca\u3068\u3057\u3066\u8a08\u4e0a\u3055\u308c\u308b\u3093\u3067\u3059\u3088\u306d\u3002\u300d<\/p>\n<p style=\"margin-bottom: 3px;\">\u300c\u3042\u3042\u3002\u305f\u3060\u3001\u904e\u53bb\u52e4\u52d9\u8cbb\u7528\u306b\u3064\u3044\u3066\u306f\u3001<\/p>\n<ul>\n<li>\u5236\u5ea6\u6539\u8a02\u53c8\u306f\u7e2e\u5c0f\u304c\u767a\u751f\u3057\u305f\u6642\u304b\u3001<\/li>\n<li>\u95a2\u9023\u3059\u308b\u30ea\u30b9\u30c8\u30e9\u30af\u30c1\u30e3\u30ea\u30f3\u30b0\u30b3\u30b9\u30c8\u304b\u89e3\u96c7\u7d66\u4ed8\u3092\u4f01\u696d\u304c\u8a8d\u8b58\u3057\u305f\u6642<\/li>\n<\/ul>\n<p style=\"margin-top: -18px;\">\u306e\u3069\u3061\u3089\u304b\u65e9\u3044\u65e5\u306b\u8a08\u4e0a\u3055\u308c\u308b\u3053\u3068\u306b\u306a\u308b\u3002\u300d<\/p>\n<p>\u300c\u306a\u308b\u307b\u3069\u3002\u300d\u3068\u685c\u4e95\u306f\u30e1\u30e2\u3092\u53d6\u3063\u305f\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong><span style=\"color: #b22222;\">\u25c6<\/span>\u904e\u53bb\u52e4\u52d9\u8cbb\u7528\u306e\u51e6\u7406\u306f\u65e5\u672c\u57fa\u6e96\u3068\u76f8\u9055\u304c\u3042\u308b<\/strong><\/h4>\n<p>\u300c\u305d\u308c\u304b\u3089\u3001IFRS\u3067\u306f\u3001\u3053\u308c\u3089\u306e\u9805\u76ee\u304c\u4e00\u62ec\u8cbb\u7528\u51e6\u7406\u3059\u308b\u3053\u3068\u304c\u8981\u6c42\u3055\u308c\u3066\u3044\u308b\u3053\u3068\u304b\u3089\u3001\u904e\u53bb\u52e4\u52d9\u8cbb\u7528\u306e\u4f1a\u8a08\u51e6\u7406\u306b\u3064\u3044\u3066\u306f\u65e5\u672c\u57fa\u6e96\u3068\u9055\u3044\u304c\u751f\u3058\u308b\u3053\u3068\u306b\u306a\u308b\u3002\u300d<\/p>\n<p>\u300c\u306f\u3044\u3002\u65e5\u672c\u57fa\u6e96\u3067\u306f\u3001\u904e\u53bb\u52e4\u52d9\u50b5\u52d9\u306e\u539f\u5247\u7684\u306a\u51e6\u7406\u306f\u9045\u5ef6\u8a8d\u8b58\u3067\u3059\u3088\u306d\u3002\u300d<\/p>\n<p>\u300c\u3042\u3042\u3001\u305d\u3046\u3060\u3002\u3082\u3061\u308d\u3093\u3001\u65e5\u672c\u57fa\u6e96\u3067\u3082\u767a\u751f\u6642\u306b\u5168\u984d\u8cbb\u7528\u51e6\u7406\u3059\u308b\u3053\u3068\u3082\u3067\u304d\u308b\u305e\u3002\u305d\u306e\u5834\u5408\u306f\u3001IFRS\u3068\u306e\u5dee\u7570\u306f\u306a\u304f\u306a\u308b\u306a\u3002\u300d<\/p>\n<p>\u300c\u306f\u3044\u3002\u300d\u3068\u3001\u85e4\u539f\u306e\u8aac\u660e\u306b\u685c\u4e95\u306f\u9837\u3044\u305f\u3002<\/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\uff14\u3000\u25bc<\/strong><\/span><br \/>\n<span class=\"highlight\" style=\"background-color:#FFFFFF;color:#000000;\"><strong>\u78ba\u5b9a\u7d66\u4ed8\u8ca0\u50b5\uff08\u8cc7\u7523\uff09\u306e\u7d14\u984d\u306e\u518d\u6e2c\u5b9a\u3092\u7b97\u5b9a<\/strong><\/span><\/p>\n<\/div>\n<p style=\"text-align: center;\"><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2017\/04\/story_ifrs15-13.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-120708 aligncenter\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2017\/04\/story_ifrs15-13.png\" alt=\"\" width=\"409\" height=\"278\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2017\/04\/story_ifrs15-13.png 681w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2017\/04\/story_ifrs15-13-300x203.png 300w\" sizes=\"(max-width: 409px) 100vw, 409px\" \/><\/a><\/p>\n<p>\u300c\u3053\u308c\u3067\u6700\u5f8c\u3060\u3002\u30b9\u30c6\u30c3\u30d7\uff14\u3067\u306f\u78ba\u5b9a\u7d66\u4ed8\u8ca0\u50b5\uff08\u8cc7\u7523\uff09\u306e\u7d14\u984d\u306e\u518d\u6e2c\u5b9a\uff08remeasurements\uff09\u3092\u3059\u308b\u3002\u3053\u308c\u3089\u306e\u518d\u6e2c\u5b9a\u306f\u3001\u3059\u3079\u3066\u305d\u306e\u4ed6\u306e\u5305\u62ec\u5229\u76ca\u3068\u3057\u3066\u5373\u6642\u8a8d\u8b58\u3055\u308c\u308b\u3093\u3060\u3002\u300d<\/p>\n<p>\u300c\u3078\u3047\u3002\u518d\u6e2c\u5b9a\u306f\u3001\u7d14\u640d\u76ca\u3067\u306f\u306a\u304f\u3001\u305d\u306e\u4ed6\u306e\u5305\u62ec\u5229\u76ca\u3068\u3057\u3066\u8a08\u4e0a\u3055\u308c\u308b\u3093\u3067\u3059\u306d\u3002\u300d<\/p>\n<p style=\"margin-bottom: 3px;\">\u300c\u305d\u3057\u3066\u3001\u78ba\u5b9a\u7d66\u4ed8\u8ca0\u50b5\uff08\u8cc7\u7523\uff09\u306e\u518d\u6e2c\u5b9a\u306f\u3001<\/p>\n<ul>\n<li>\u6570\u7406\u8a08\u7b97\u4e0a\u306e\u5dee\u7570<\/li>\n<li>\u5236\u5ea6\u8cc7\u7523\u306b\u4fc2\u308b\u53ce\u76ca<\/li>\n<li>\u8cc7\u7523\u4e0a\u9650\u984d\u306e\u5f71\u97ff\u306e\u5909\u52d5<\/li>\n<\/ul>\n<p style=\"margin-top: -18px;\">\u306e\uff13\u3064\u304b\u3089\u69cb\u6210\u3055\u308c\u308b\u3093\u3060\u3002\u307e\u305a\u306f\u3053\u306e\uff13\u3064\u306e\u9805\u76ee\u304c\u3069\u3093\u306a\u3082\u306e\u306a\u306e\u304b\u3092\u7c21\u5358\u306b\u6559\u3048\u3066\u304a\u3053\u3046\u3002\u300d<\/p>\n<p>\u300c\u305d\u308c\u306f\u52a9\u304b\u308a\u307e\u3059\uff01\u6570\u7406\u8a08\u7b97\u4e0a\u306e\u5dee\u7570\u304f\u3089\u3044\u3057\u304b\u3001\u3088\u304f\u5206\u304b\u3089\u306a\u3044\u306e\u3067\uff65\uff65\uff65\u300d<br \/>\n\u685c\u4e95\u306f\u3001\u82e6\u7b11\u3044\u3092\u3057\u305f\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong><span style=\"color: #b22222;\">\u25c6<\/span>\u6570\u7406\u8a08\u7b97\u4e0a\u306e\u5dee\u7570\u3068\u306f\u3001\u6570\u7406\u8a08\u7b97\u4e0a\u306e\u4eee\u5b9a\u306e\u5909\u66f4\u3084\u5b9f\u7e3e\u4fee\u6b63\u306b\u3088\u308b\u5dee\u7570<\/strong><\/h4>\n<p>\u300c\u307e\u305a\u3001\u6570\u7406\u8a08\u7b97\u4e0a\u306e\u5dee\u7570\uff08actuarial gains and losses\uff09\u306f\u3001\u304a\u99b4\u67d3\u307f\u306e\u9805\u76ee\u3060\u3088\u306a\u3002\u300d<\/p>\n<p>\u300c\u306f\u3044\u3002\u6570\u7406\u8a08\u7b97\u4e0a\u306e\u4eee\u5b9a\u306e\u5909\u66f4\u3084\u5b9f\u7e3e\u4fee\u6b63\u306b\u3088\u308a\u51fa\u3066\u304f\u308b\u5dee\u7570\u3067\u3059\u3088\u306d\u3002\u6570\u7406\u8a08\u7b97\u4e0a\u306e\u4eee\u5b9a\u306f\u3001\u30b9\u30c6\u30c3\u30d7\uff11\u3067\u6559\u3048\u3066\u3082\u3089\u3063\u305f\u306e\u3067\u3082\u3046\u5927\u4e08\u592b\u3067\u3059\u3002\u300d<\/p>\n<p>\u300c\u305d\u3046\u3060\u306a\u3002\u3053\u306e\u5dee\u7570\u306f\u3001\u4f8b\u3048\u3070\u3001\u96e2\u8077\u7387\u3084\u6607\u7d66\u7387\u7b49\u304c\u4e88\u60f3\u3068\u7570\u306a\u3063\u305f\u308a\u3001\u5272\u5f15\u7387\u304c\u5909\u66f4\u3055\u308c\u305f\u3088\u3046\u306a\u3068\u304d\u306b\u751f\u3058\u308b\u3093\u3060\u3002\u300d<br \/>\n\u685c\u4e95\u306f\u3001\u9837\u3044\u305f\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong><span style=\"color: #b22222;\">\u25c6<\/span>\u5236\u5ea6\u8cc7\u7523\u306b\u4fc2\u308b\u53ce\u76ca\u306f\u5236\u5ea6\u8cc7\u7523\u304b\u3089\u306e\u5229\u606f\u3001\u914d\u5f53\u53ca\u3073\u305d\u306e\u4ed6\u306e\u53ce\u76ca<\/strong><\/h4>\n<p>\u300c\u6b21\u306e\u5236\u5ea6\u8cc7\u7523\u306b\u4fc2\u308b\u53ce\u76ca\uff08return on plan asset\uff09\u306f\u3001\u8a00\u8449\u901a\u308a\u3001\u5236\u5ea6\u8cc7\u7523\u304b\u3089\u5f97\u3089\u308c\u305f\u5229\u606f\u3084\u914d\u5f53\u3001\u305d\u3057\u3066\u305d\u306e\u4ed6\u306e\u53ce\u76ca\u3068\u7406\u89e3\u3057\u3066\u3044\u3044\u3093\u3067\u3059\u304b\uff1f\u300d<\/p>\n<p>\u300c\u3053\u3053\u3067\u8a00\u3046\u5236\u5ea6\u8cc7\u7523\u306b\u4fc2\u308b\u53ce\u76ca\u306f\u3001\u3082\u3061\u308d\u3093\u304a\u524d\u306e\u8a00\u3046\u5229\u606f\u3084\u914d\u5f53\u7b49\u304c\u57fa\u672c\u3060\u304c\u3001\u305d\u308c\u3089\u306e\u53ce\u76ca\u304b\u3089\u3001\u5236\u5ea6\u8cc7\u7523\u306b\u5272\u5f15\u7387\u3092\u4e57\u3058\u305f\u984d\u3001\u305d\u308c\u304b\u3089\u5236\u5ea6\u8cc7\u7523\u306e\u904b\u7528\u7ba1\u7406\u306b\u4fc2\u308b\u8cbb\u7528\u3084\u5236\u5ea6\u81ea\u4f53\u306e\u672a\u6255\u7a0e\u91d1\u3092\u63a7\u9664\u3057\u305f\u91d1\u984d\u306e\u3053\u3068\u3092\u6307\u3057\u3066\u3044\u308b\u3093\u3060\u3002\u300d<br \/>\n\u305d\u3046\u8a00\u3046\u3068\u3001\u85e4\u539f\u306f\u518d\u3073\u30db\u30ef\u30a4\u30c8\u30dc\u30fc\u30c9\u524d\u306b\u7acb\u3063\u305f\u3002<\/p>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2017\/04\/story_ifrs15-14.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-120709\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2017\/04\/story_ifrs15-14.png\" alt=\"\" width=\"347\" height=\"165\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2017\/04\/story_ifrs15-14.png 496w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2017\/04\/story_ifrs15-14-300x142.png 300w\" sizes=\"(max-width: 347px) 100vw, 347px\" \/><\/a><\/p>\n<p>\u300c\u3042\u308c\uff1f\u904b\u7528\u7ba1\u7406\u30b3\u30b9\u30c8\u3084\u5236\u5ea6\u8cc7\u7523\u306b\u4fc2\u308b\u672a\u6255\u7a0e\u91d1\u3092\u63a7\u9664\u3059\u308b\u306e\u306f\u4f55\u3068\u306a\u304f\u7406\u89e3\u3067\u304d\u307e\u3059\u3051\u3069\u3001\u4f55\u3067\u5236\u5ea6\u8cc7\u7523\u306b\u5272\u5f15\u7387\u3092\u4e57\u3058\u305f\u91d1\u984d\u3082\u63a7\u9664\u3059\u308b\u3093\u3067\u3059\u304b\uff1f\u300d<br \/>\n\u685c\u4e95\u306f\u3001\u56f3\u3092\u898b\u306a\u304c\u3089\u9996\u3092\u637b\u3063\u305f\u3002<\/p>\n<p>\u300c\u30b9\u30c6\u30c3\u30d7\uff13\u3067\u3001\u78ba\u5b9a\u7d66\u4ed8\u8ca0\u50b5\uff08\u8cc7\u7523\uff09\u306e\u7d14\u984d\u306b\u4fc2\u308b\u5229\u606f\u7d14\u984d\u3092\u7b97\u5b9a\u3057\u305f\u3060\u308d\u3046\uff1f\u300d<\/p>\n<p>\u300c\u3048\u3048\u3002IFRS\u3067\u306f\u3001\u5236\u5ea6\u8cc7\u7523\u3084\u78ba\u5b9a\u7d66\u4ed8\u5236\u5ea6\u50b5\u52d9\u6bce\u3067\u306f\u306a\u304f\u3001\u305d\u308c\u3089\u306e\u7d14\u984d\u306b\u5272\u5f15\u7387\u3092\u4e57\u3058\u305f\u91d1\u984d\u3092\u7d14\u640d\u76ca\u3068\u3057\u3066\u8a8d\u8b58\u3059\u308b\u3093\u3067\u3059\u3088\u306d\u3002\u300d<\/p>\n<p>\u300c\u305d\u306e\u91d1\u984d\u306e\u4e2d\u306b\u5236\u5ea6\u8cc7\u7523\u306b\u5272\u5f15\u7387\u3092\u4e57\u3058\u305f\u91d1\u984d\u304c\u7d14\u640d\u76ca\u3068\u3057\u3066\u8a8d\u8b58\u3055\u308c\u3066\u3044\u308b\u3093\u3060\u3002\u78ba\u5b9a\u7d66\u4ed8\u8ca0\u50b5\uff08\u8cc7\u7523\uff09\u306e\u7d14\u984d\u306b\u4fc2\u308b\u5229\u606f\u7d14\u984d\u3092\u5206\u89e3\u3059\u308b\u3068\u3053\u3046\u306a\u308b\u3002\u300d<br \/>\n\u85e4\u539f\u306f\u3001\u518d\u3073\u56f3\u3092\u63cf\u304d\u59cb\u3081\u305f\u3002<\/p>\n<p style=\"margin-bottom: 3px;\"><strong>\u3010\u30b9\u30c6\u30c3\u30d7\uff13\u3000\u78ba\u5b9a\u7d66\u4ed8\u8ca0\u50b5\uff08\u8cc7\u7523\uff09\u7d14\u984d\u306e\u5229\u606f\u7d14\u984d\u306e\u69cb\u6210\u8981\u7d20\u3011<\/strong><\/p>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2017\/04\/story_ifrs15-15.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-120710\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2017\/04\/story_ifrs15-15.png\" alt=\"\" width=\"984\" height=\"455\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2017\/04\/story_ifrs15-15.png 984w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2017\/04\/story_ifrs15-15-300x138.png 300w\" sizes=\"(max-width: 984px) 100vw, 984px\" \/><\/a><\/p>\n<p>\u300c\u306a\u308b\u307b\u3069\u3002\u7d14\u640d\u76ca\u306b\u8a08\u4e0a\u3057\u305f\u5229\u606f\u7d14\u984d\u306e\u4e2d\u306b\u5236\u5ea6\u8cc7\u7523\u306b\u4fc2\u308b\u5229\u606f\u5206\u3082\u542b\u307e\u308c\u3066\u3044\u308b\u304b\u3089\u3001\u5305\u62ec\u5229\u76ca\u3068\u3057\u3066\u8a08\u4e0a\u3059\u308b\u5236\u5ea6\u8cc7\u7523\u306b\u4fc2\u308b\u53ce\u76ca\u304b\u3089\u305d\u306e\u5206\u3092\u63a7\u9664\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3093\u3067\u3059\u306d\uff01\u300d<\/p>\n<p>\u300c\u305d\u3046\u3044\u3046\u3053\u3068\u3060\u3002\u300d<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong><span style=\"color: #b22222;\">\u25c6<\/span>\u8cc7\u7523\u4e0a\u9650\u984d\u306e\u5f71\u97ff\u306e\u5909\u52d5\u3082\u78ba\u5b9a\u7d66\u4ed8\u8ca0\u50b5\uff08\u8cc7\u7523\uff09\u306e\u7d14\u984d\u306b\u4fc2\u308b\u5229\u606f\u7d14\u984d\u306b\u542b\u307e\u308c\u308b\u91d1\u984d\u306f\u63a7\u9664\u3059\u308b<\/strong><\/h4>\n<p>\u300c\uff13\u3064\u76ee\u306e\u78ba\u5b9a\u7d66\u4ed8\u8ca0\u50b5\uff08\u8cc7\u7523\uff09\u306e\u7d14\u984d\u306e\u518d\u6e2c\u5b9a\u9805\u76ee\u306f\u3001\u8cc7\u7523\u4e0a\u9650\u984d\u306e\u5f71\u97ff\u306e\u5909\u52d5\uff08any change in the effect of the asset ceiling\uff09\u3067\u3059\u306d\u3002\u300d<\/p>\n<p>\u300c\u305d\u3046\u3060\u3002\u3053\u306e\u8cc7\u7523\u4e0a\u9650\u984d\u306f\u3001\u30b9\u30c6\u30c3\u30d7\uff12\u3067\u78ba\u5b9a\u7d66\u4ed8\u5236\u5ea6\u304c\u7a4d\u7acb\u8d85\u904e\u306e\u3068\u304d\u306b\u51fa\u3066\u304f\u308b\u3093\u3060\u3063\u305f\u306a\u3002\u300d<\/p>\n<p>\u300c\u306f\u3044\u3002\u8cc7\u7523\u4e0a\u9650\u984d\u306e\u8abf\u6574\u984d\u306e\u5909\u52d5\u306f\u3001\u305d\u306e\u4ed6\u5305\u62ec\u5229\u76ca\u3068\u3057\u3066\u8a8d\u8b58\u3055\u308c\u308b\u3093\u3067\u3059\u306d\u3002\u300d<\/p>\n<p>\u300c\u3042\u3042\u3002\u305f\u3060\u3057\u3001\u3053\u3053\u3067\u3082\u78ba\u5b9a\u7d66\u4ed8\u8ca0\u50b5\uff08\u8cc7\u7523\uff09\u306e\u7d14\u984d\u306b\u4fc2\u308b\u5229\u606f\u7d14\u984d\u306b\u542b\u307e\u308c\u308b\u91d1\u984d\u3092\u63a7\u9664\u3057\u305f\u91d1\u984d\u3092\u5305\u62ec\u5229\u76ca\u3068\u3057\u3066\u8a08\u4e0a\u3059\u308b\u3093\u3060\u3002\u300d<\/p>\n<p>\u300c\u306f\u3044\u3002\u5236\u5ea6\u8cc7\u7523\u306b\u4fc2\u308b\u53ce\u76ca\u3068\u540c\u3058\u7406\u7531\u3067\u3059\u306d\uff01\u300d<br \/>\n\u305d\u3046\u8a00\u3046\u3068\u3001\u685c\u4e95\u306f\u5148\u307b\u3069\u85e4\u539f\u304c\u66f8\u3044\u305f\u56f3\u306e\u53f3\u7aef\u306e\u30dc\u30c3\u30af\u30b9\u3092\u6307\u3057\u306a\u304c\u3089\u8a00\u3063\u305f\u3002<\/p>\n<p style=\"margin-bottom: 3px;\"><strong>\u3010\u30b9\u30c6\u30c3\u30d7\uff13\u3000\u78ba\u5b9a\u7d66\u4ed8\u8ca0\u50b5\uff08\u8cc7\u7523\uff09\u7d14\u984d\u306e\u5229\u606f\u7d14\u984d\u306e\u69cb\u6210\u8981\u7d20\u3011<\/strong><\/p>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2017\/04\/story_ifrs15-16.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-120712\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2017\/04\/story_ifrs15-16.png\" alt=\"\" width=\"978\" height=\"454\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2017\/04\/story_ifrs15-16.png 978w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2017\/04\/story_ifrs15-16-300x139.png 300w\" sizes=\"(max-width: 978px) 100vw, 978px\" \/><\/a><\/p>\n<p>\u300c\u305d\u3046\u3060\u306a\u3002\u3053\u306e\u8fba\u308a\u306f\u3053\u3046\u3044\u3046\u9805\u76ee\u304c\u3042\u308b\u3068\u77e5\u3063\u3066\u304a\u3051\u3070\u3044\u3044\u3060\u308d\u3046\u3002\u300d<\/p>\n<p>\u300c\u5206\u304b\u308a\u307e\u3057\u305f\u3002\u300d<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong><span style=\"color: #b22222;\">\u25c6<\/span>\u5305\u62ec\u5229\u76ca\u306b\u8a08\u4e0a\u3057\u305f\u9805\u76ee\u306f\u30ea\u30b5\u30a4\u30af\u30eb\u7981\u6b62<\/strong><\/h4>\n<p>\u300c\u305d\u308c\u304b\u3089\u3001IFRS\u3067\u306f\u3001\u3053\u308c\u3089\u306e\u305d\u306e\u4ed6\u5305\u62ec\u5229\u76ca\u306b\u8a08\u4e0a\u3057\u305f\u984d\u306f\u3001\u305d\u306e\u5f8c\u306e\u671f\u9593\u306b\u304a\u3044\u3066\u7d14\u640d\u76ca\u306b\u632f\u308a\u66ff\u3048\u3066\u306f\u3044\u3051\u306a\u3044\u3093\u3060\u3002\u300d<\/p>\n<p>\u300c\u3078\u3047\u3002\u30ea\u30b5\u30a4\u30af\u30eb\u7981\u6b62\u3068\u3044\u3046\u308f\u3051\u3067\u3059\u306d\u3002\u300d<\/p>\n<p>\u300c\u3042\u3042\u3002\u300d<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong><span style=\"color: #b22222;\">\u25c6<\/span>\u30b9\u30c6\u30c3\u30d7\uff14\u306b\u304a\u3051\u308b\u65e5\u672c\u57fa\u6e96\u3068\u306e\u76f8\u9055\u70b9<\/strong><\/h4>\n<p>\u300c\u3053\u3053\u3067\u3082\u3001\u65e5\u672c\u57fa\u6e96\u3068\u53d6\u6271\u3044\u304c\u7570\u306a\u308b\u9805\u76ee\u304c\u3042\u308b\u3002\u3082\u3046\u5206\u304b\u308b\u306a\uff1f\u300d<\/p>\n<p>\u300c\u306f\u3044\u3002\u307e\u305a\u3001\u6570\u7406\u8a08\u7b97\u4e0a\u306e\u5dee\u7570\u3067\u3059\u306d\u3002\u65e5\u672c\u57fa\u6e96\u3067\u306f\u5e74\u91d1\u8cc7\u7523\u306e\u671f\u5f85\u904b\u7528\u53ce\u76ca\u3068\u5b9f\u969b\u306e\u904b\u7528\u53ce\u76ca\u306e\u5dee\u7570\u304c\u542b\u307e\u308c\u307e\u3059\u304c\u3001IFRS\u3067\u306f\u3001\u5236\u5ea6\u8cc7\u7523\u306b\u4fc2\u308b\u53ce\u76ca\u3068\u3057\u3066\u3001\u6570\u7406\u8a08\u7b97\u4e0a\u306e\u5dee\u7570\u306b\u306f\u542b\u307e\u308c\u3066\u3044\u307e\u305b\u3093\u3002\u300d<\/p>\n<p>\u300c\u305d\u3046\u3060\u306a\u3002\u6570\u7406\u8a08\u7b97\u4e0a\u306e\u5dee\u7570\u306b\u3064\u3044\u3066\u306f\u3001\u307e\u305a\u3001\u7bc4\u56f2\u304c\u65e5\u672c\u57fa\u6e96\u3068\u7570\u306a\u3063\u3066\u3044\u308b\u3002\u300d<\/p>\n<p>\u300c\u306f\u3044\u3002\u305d\u308c\u304b\u3089\u6570\u7406\u8a08\u7b97\u4e0a\u306e\u5dee\u7570\u306e\u4f1a\u8a08\u51e6\u7406\u306b\u3064\u3044\u3066\u3082\u3001\u9055\u3044\u304c\u3042\u308a\u307e\u3059\u3088\u306d\u3002\u65e5\u672c\u57fa\u6e96\u3067\u306f\u4e00\u822c\u7684\u306b\u4e00\u65e6\u5305\u62ec\u5229\u76ca\u3092\u901a\u3057\u3066\u7d14\u8cc7\u7523\u306e\u90e8\u306b\u8a08\u4e0a\u3057\u3066\u3001\u305d\u306e\u5f8c\u4e00\u5b9a\u306e\u671f\u9593\u306b\u308f\u305f\u308a\u8cbb\u7528\u51e6\u7406\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u304c\u3001IFRS\u3067\u306f\u305d\u306e\u4ed6\u5305\u62ec\u5229\u76ca\u3068\u3057\u3066\u5373\u6642\u8a8d\u8b58\u3057\u3066\u3001\u305d\u306e\u5f8c\u7d14\u640d\u76ca\u306b\u632f\u308a\u66ff\u3048\u3066\u306f\u3044\u3051\u306a\u3044\u3093\u3067\u3059\u3088\u306d\u3002\u300d<\/p>\n<p>\u300c\u3042\u3042\u3002\u305d\u3057\u3066\u8cc7\u7523\u4e0a\u9650\u984d\u306b\u3064\u3044\u3066\u306f\u3001\u305d\u3082\u305d\u3082\u65e5\u672c\u57fa\u6e96\u306b\u306f\u306a\u3044\u898f\u5b9a\u3060\u304b\u3089\u3001\u3053\u308c\u306b\u95a2\u3059\u308b\u51e6\u7406\u3082IFRS\u3068\u306e\u76f8\u9055\u70b9\u3068\u3057\u3066\u6319\u3052\u3089\u308c\u308b\u3002\u300d<\/p>\n<p>\u300c\u306f\u3044\u3001\u5206\u304b\u308a\u307e\u3057\u305f\u3002\u300d<\/p>\n<p>\u300c\u53c2\u8003\u307e\u3067\u306b\u3001\u30b9\u30c6\u30c3\u30d7\uff13\u3068\u30b9\u30c6\u30c3\u30d7\uff14\u3092\u307e\u3068\u3081\u305f\u56f3\u3082\u8cc7\u6599\u306b\u8f09\u305b\u3066\u3044\u308b\u305e\u3002\u300d<\/p>\n<p>\u300c\u3042\u3001\u3053\u308c\u3067\u3059\u306d\u3002\u300d<br \/>\n\u685c\u4e95\u306f\u3001\u8cc7\u6599\u306e\u30da\u30fc\u30b8\u3092\u6372\u3063\u3066\u3001\u8a72\u5f53\u3059\u308b\u56f3\u3092\u898b\u3064\u3051\u305f\u3002<\/p>\n<p style=\"margin-bottom: 3px;\"><span style=\"font-size: 12px;\">\u203b\u753b\u50cf\u3092\u30af\u30ea\u30c3\u30af\u3059\u308b\u3068\u3001\u5225\u30da\u30fc\u30b8\u3067\u62e1\u5927\u8868\u793a\u3055\u308c\u307e\u3059\u3002<\/span><\/p>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2017\/04\/story_ifrs15-17.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-120713\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2017\/04\/story_ifrs15-17.png\" alt=\"\" width=\"1129\" height=\"772\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2017\/04\/story_ifrs15-17.png 1129w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2017\/04\/story_ifrs15-17-300x205.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2017\/04\/story_ifrs15-17-1024x700.png 1024w\" sizes=\"(max-width: 1129px) 100vw, 1129px\" \/><\/a><\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong><span style=\"color: #b22222;\">\u25c6<\/span>\u9000\u8077\u5f8c\u7d66\u4ed8\u4f1a\u8a08\u306e\u7c21\u4fbf\u6cd5\u306e\u53d6\u6271\u3044\u306b\u3064\u3044\u3066<\/strong><\/h4>\n<p>\u300c\u305d\u3057\u3066\u3001\u6700\u5f8c\u306b\u2015\u300d<\/p>\n<p>\u300c\u3048\u3001\u307e\u3060\u3042\u308b\u3093\u3067\u3059\u304b\uff1f\u30b9\u30c6\u30c3\u30d7\uff14\u307e\u3067\u306e\u8aac\u660e\u306f\u7d42\u308f\u308a\u307e\u3057\u305f\u3088\u306d\uff1f\u300d<br \/>\n\u685c\u4e95\u306f\u9a5a\u3044\u3066\u58f0\u3092\u4e0a\u3052\u305f\u3002<\/p>\n<p>\u300c\u3042\u3042\u3002IFRS\u3067\u306e\u7c21\u4fbf\u7684\u306a\u8a08\u7b97\u306e\u53d6\u6271\u3044\u306b\u3064\u3044\u3066\u3001\u307e\u3060\u6559\u3048\u3066\u3044\u306a\u3044\u3060\u308d\u3046\uff1f\u300d<\/p>\n<p>\u300c\u7c21\u4fbf\u7684\u3063\u3066\u3001IFRS\u306b\u3082\u7c21\u4fbf\u6cd5\u304c\u3042\u308b\u3093\u3067\u3059\u304b\uff1f\u300d<\/p>\n<p>\u300c\u3042\u3042\u3002\u65e5\u672c\u57fa\u6e96\u306e\u7c21\u4fbf\u6cd5\u3068\u306f\u9055\u3046\u3093\u3060\u304c\u2015\u300d<br \/>\n\u305d\u3053\u3067\u685c\u4e95\u304c\u78ba\u8a8d\u3059\u308b\u3002<\/p>\n<p>\u300c\u65e5\u672c\u57fa\u6e96\u306e\u7c21\u4fbf\u6cd5\u3063\u3066\u3001\u78ba\u304b\u3001\u5f93\u696d\u54e1\u6570\u304c\u6bd4\u8f03\u7684\u5c11\u306a\u3044\u4f01\u696d\u7b49\u304c\u3001\u9ad8\u3044\u4fe1\u983c\u6027\u3092\u6301\u3063\u3066\u6570\u7406\u8a08\u7b97\u4e0a\u306e\u898b\u7a4d\u308a\u304c\u56f0\u96e3\u3067\u3042\u308b\u5834\u5408\u3084\u3001\u9000\u8077\u7d66\u4ed8\u306b\u4fc2\u308b\u8ca1\u52d9\u8af8\u8868\u9805\u76ee\u306b\u91cd\u8981\u6027\u304c\u4e4f\u3057\u3044\u5834\u5408\u306b\u8a8d\u3081\u3089\u308c\u3066\u3044\u308b\u9000\u8077\u7d66\u4ed8\u306b\u4fc2\u308b\u8a08\u7b97\u65b9\u6cd5\u3067\u3059\u3088\u306d\u3002\u300d<br 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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>IFRS\u306e\u6388\u696d\u304c\u7d42\u308f\u308a\u3001\u8a71\u3059\u8a71\u984c\u304c\u306a\u304f\u306a\u3063\u305f\u3053\u3068\u3067\u3001\u4e00\u65e6\u6253\u3061\u89e3\u3051\u3066\u3044\u305f\uff12\u4eba\u306e\u9593\u306b\u518d\u3073\u6c88\u9ed9\u304c\u8a2a\u308c\u3066\u3044\u305f\u3002<\/p>\n<p>\u85e4\u539f\u306f\u3058\u3063\u3068\u7b46\u8a18\u7528\u5177\u3092\u7247\u4ed8\u3051\u308b\u685c\u4e95\u3092\u898b\u3066\u3044\u305f\u304c\u3001\u3075\u3063\u3068\u8996\u7dda\u3092\u5916\u3057\u3001\u7a93\u3092\u898b\u306a\u304c\u3089\u30dc\u30bd\u30ea\u3068\u8a00\u3063\u305f\u3002<br \/>\n\u300c\u304a\u524d\u3001IFRS\u306e\u52c9\u5f37\u9811\u5f35\u3063\u3066\u3044\u308b\u307f\u305f\u3044\u3060\u306a\u3002\u5c71\u53e3\u304b\u3089\u3082\u805e\u3044\u305f\u305e\u3002\u300d<\/p>\n<p>\u601d\u308f\u306c\u85e4\u539f\u306e\u8a00\u8449\u306b\u685c\u4e95\u306f\u624b\u3092\u6b62\u3081\u3066\u3001\u85e4\u539f\u3092\u898b\u4e0a\u3052\u305f\u3002<br \/>\n\u300c\u3042\u306e\uff65\uff65\uff65\u3001\u50d5\u306e\u65b9\u3053\u305d\u3059\u307f\u307e\u305b\u3093\u3067\u3057\u305f\u3002\u5148\u8f29\u306b\u7518\u3048\u3066\u3070\u304b\u308a\u3067\u3002\u4eca\u306a\u3089\u5148\u8f29\u304c\u8a00\u3044\u305f\u304b\u3063\u305f\u3053\u3068\u304c\u5206\u304b\u308a\u307e\u3059\u3002\u300d<\/p>\n<p>\u6539\u3081\u3066\u8b1d\u7f6a\u306e\u8a00\u8449\u3092\u53e3\u306b\u3059\u308b\u306e\u306f\u6c17\u6065\u305a\u304b\u3057\u3044\u3089\u3057\u304f\u3001\u685c\u4e95\u306f\u5fd9\u3057\u306a\u304f\u9aea\u3092\u63bb\u304d\u3042\u3052\u3066\u305d\u308c\u3092\u8aa4\u9b54\u5316\u3057\u305f\u3002\u85e4\u539f\u3082\u3001\u685c\u4e95\u306e\u8b1d\u7f6a\u3067\u5c11\u3057\u7d20\u76f4\u306b\u306a\u308b\u3053\u3068\u304c\u3067\u304d\u305f\u3002<\/p>\n<p>\u300c\u304a\u3001\u304a\u3046\u3002\u4ffa\u306e\u65b9\u3053\u305d\u3001\u8a00\u3044\u904e\u304e\u305f\u3002\u3042\u306e\u6642\u306f\u5fd9\u3057\u304f\u3066\u30a4\u30e9\u30a4\u30e9\u3057\u3066\u3044\u305f\u304b\u3089\u3001\u3064\u3044\u5f53\u305f\u3063\u3066\u3057\u307e\u3063\u305f\u3093\u3060\u3002\u7533\u3057\u8a33\u306a\u3044\u3002\u300d<\/p>\n<p>\u610f\u5916\u306a\u4e8b\u5b9f\u3092\u77e5\u3089\u3055\u308c\u3066\u3001\u685c\u4e95\u306f\u53e3\u3092\u3042\u3093\u3050\u308a\u3068\u958b\u3051\u305f\u3002<br \/>\n\u300c\u3048\uff01\u3042\u308c\u3063\u3066\u3001\u516b\u3064\u5f53\u305f\u308a\u3060\u3063\u305f\u3093\u3067\u3059\u304b\uff01\uff1f\u300d<\/p>\n<p>\u300c\u3046\u30fc\u3093\u3001\u307e\u3041\u3001\u305d\u308c\u3082\u3042\u308b\u306a\u3002\u300d\u3068\u3001\u85e4\u539f\u306f\u30dd\u30ea\u30dd\u30ea\u3068\u982c\u3092\u63bb\u304f\u3002<\/p>\n<p>\u300c\u305d\u308c\u306f\u3072\u3069\u3044\u3067\u3059\u3002\u50d5\u3001\u7d50\u69cb\u50b7\u3064\u3044\u305f\u3093\u3067\u3059\u3088\uff1f\u3053\u308c\u3067\u3082\u3001\u30ac\u30e9\u30b9\u306e\u30cf\u30fc\u30c8\u306a\u3093\u3067\u3059\u304b\u3089\u3002\u300d<\/p>\n<p>\u305d\u308c\u3092\u805e\u3044\u305f\u85e4\u539f\u3082\u5f01\u89e3\u3057\u305f\u3002<br \/>\n\u300c\u3082\u3068\u3082\u3068\u304a\u524d\u306e\u52c9\u5f37\u614b\u5ea6\u306b\u306f\u4e0d\u6e80\u306f\u3042\u3063\u305f\u3093\u3060\u3002\u5b8c\u5168\u306b\u516b\u3064\u5f53\u305f\u308a\u3068\u3082\u8a00\u3048\u3093\u3060\u308d\u3046\u3002\u300d<\/p>\n<p>\u305d\u3053\u3067\u3001\u85e4\u539f\u306f\u4e00\u65e6\u9593\u3092\u7f6e\u304f\u3002<br \/>\n\u300c\u3068\u3044\u3046\u304b\u3001\u304a\u524d\u3001\u4eca\u3001\u30ac\u30e9\u30b9\u306e\u30cf\u30fc\u30c8\u3063\u3066\u8a00\u3063\u305f\uff1f\u300d<\/p>\n<p>\u685c\u4e95\u306f\u3044\u304d\u306a\u308a\u8a71\u984c\u304c\u5909\u308f\u3063\u305f\u306e\u3067\u3001\u6bd2\u6c17\u3092\u629c\u304b\u308c\u3066\u304d\u3087\u3068\u3093\u3068\u3057\u305f\u3002<br \/>\n\u300c\u3048\u3048\u3002\u8a00\u3044\u307e\u3057\u305f\u3051\u3069\u30fb\u30fb\u30fb\uff1f\u300d<\/p>\n<p>\u300c\u3044\u3044\u304b\u3001\u4ffa\u307f\u305f\u3044\u306a\u30ac\u30bf\u30a4\u304c\u3044\u3044\u30e4\u30c4\u306e\u307b\u3046\u304c\u3001\u6848\u5916\u7e4a\u7d30\u306b\u3067\u304d\u3066\u3044\u308b\u3093\u3060\u3002\u4ffa\u306e\u65b9\u304c\u3082\u3063\u3068\u30ac\u30e9\u30b9\u306e\u30cf\u30fc\u30c8\u3060\uff01\u300d<br \/>\n\u85e4\u539f\u306f\u3001\u81ea\u4fe1\u6e80\u3005\u306b\u5ba3\u8a00\u3059\u308b\u3002<\/p>\n<p>\u300c\u3044\u3084\u3044\u3084\u3001\u305d\u306e\u52dd\u8ca0\u3001\u52dd\u3063\u3066\u3082\u5168\u7136\u5b09\u3057\u304f\u306a\u3044\u3067\u3059\u3088\u306d\uff1f\u300d<br \/>\n\u685c\u4e95\u306f\u51b7\u9759\u306b\u30c4\u30c3\u30b3\u30df\u3092\u5165\u308c\u3064\u3064\u3001\u85e4\u539f\u3068\u4ee5\u524d\u306e\u3088\u3046\u306a\u95a2\u4fc2\u306b\u623b\u308c\u305f\u3053\u3068\u306b\u5185\u5fc3\u5b89\u5835\u3057\u3066\u3044\u305f\u3002<\/p>\n<p>\u300c\u305d\u308c\u3088\u308a\u3001\u3068\u3063\u304f\u306b\u304a\u663c\u4f11\u307f\u7d42\u308f\u3063\u3066\u3044\u307e\u3059\u304b\u3089\u3001\u623b\u308a\u307e\u3057\u3087\u3046\u3088\u3002\u300d<\/p>\n<p>\u300c\u305d\u308c\u3082\u305d\u3046\u3060\u306a\u3002\u300d\u3068\u85e4\u539f\u3082\u8155\u6642\u8a08\u3092\u3061\u3089\u308a\u3068\u78ba\u8a8d\u3059\u308b\u3002<br \/>\n\u305d\u3057\u3066\u3001\uff12\u4eba\u306f\u4eca\u307e\u3067\u306e\u3088\u3046\u306b\u8efd\u53e3\u3092\u53e9\u304d\u5408\u3044\u306a\u304c\u3089\u3001\u7d4c\u7406\u90e8\u3078\u3068\u623b\u3063\u3066\u3044\u3063\u305f\u306e\u3060\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<p style=\"margin-bottom: 3px;\"><strong>\u3010\u78ba\u5b9a\u7d66\u4ed8\u5236\u5ea6\u306e\u4f1a\u8a08\u51e6\u7406\u306e\u624b\u9806\u3011<\/strong><\/p>\n<p style=\"margin-bottom: 3px;\"><span style=\"font-size: 12px;\">\u203b\u753b\u50cf\u3092\u30af\u30ea\u30c3\u30af\u3059\u308b\u3068\u3001\u5225\u30da\u30fc\u30b8\u3067\u62e1\u5927\u8868\u793a\u3055\u308c\u307e\u3059\u3002<\/span><\/p>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2017\/04\/story_ifrs15-3.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-120681\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2017\/04\/story_ifrs15-3.png\" alt=\"\" width=\"1224\" height=\"734\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2017\/04\/story_ifrs15-3.png 1224w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2017\/04\/story_ifrs15-3-300x179.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2017\/04\/story_ifrs15-3-1024x614.png 1024w\" sizes=\"(max-width: 1224px) 100vw, 1224px\" \/><\/a><\/p>\n<p style=\"margin-bottom: 3px;\"><span style=\"font-size: 12px;\">\u203b\u753b\u50cf\u3092\u30af\u30ea\u30c3\u30af\u3059\u308b\u3068\u3001\u5225\u30da\u30fc\u30b8\u3067\u62e1\u5927\u8868\u793a\u3055\u308c\u307e\u3059\u3002<\/span><\/p>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2017\/04\/story_ifrs15-11.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-120700\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2017\/04\/story_ifrs15-11.png\" alt=\"\" width=\"1196\" height=\"996\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2017\/04\/story_ifrs15-11.png 1196w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2017\/04\/story_ifrs15-11-300x249.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2017\/04\/story_ifrs15-11-1024x852.png 1024w\" sizes=\"(max-width: 1196px) 100vw, 1196px\" \/><\/a><\/p>\n<p style=\"margin-bottom: 3px;\"><span style=\"font-size: 12px;\">\u203b\u753b\u50cf\u3092\u30af\u30ea\u30c3\u30af\u3059\u308b\u3068\u3001\u5225\u30da\u30fc\u30b8\u3067\u62e1\u5927\u8868\u793a\u3055\u308c\u307e\u3059\u3002<\/span><\/p>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2017\/04\/story_ifrs15-17.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-120713\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2017\/04\/story_ifrs15-17.png\" alt=\"\" width=\"1129\" height=\"772\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2017\/04\/story_ifrs15-17.png 1129w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2017\/04\/story_ifrs15-17-300x205.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2017\/04\/story_ifrs15-17-1024x700.png 1024w\" sizes=\"(max-width: 1129px) 100vw, 1129px\" \/><\/a><\/p>\n<p style=\"margin-bottom: 3px;\"><strong>\u3010\u9000\u8077\u7d66\u4ed8\u4f1a\u8a08\u3000IFRS\u3068\u65e5\u672c\u57fa\u6e96\u306e\u6bd4\u8f03\u3011<\/strong><\/p>\n<p style=\"margin-bottom: 3px;\"><span style=\"font-size: 12px;\">\u203b\u753b\u50cf\u3092\u30af\u30ea\u30c3\u30af\u3059\u308b\u3068\u3001\u5225\u30da\u30fc\u30b8\u3067\u62e1\u5927\u8868\u793a\u3055\u308c\u307e\u3059\u3002<\/span><\/p>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2017\/04\/story_ifrs15-18.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-120762 alignnone\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2017\/04\/story_ifrs15-18.png\" alt=\"\" width=\"1171\" height=\"1685\" \/><\/a><br \/>\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><\/div>\n    <div class=\"decentralization-view mt-4\">\n        <p class=\"text\">\u3053\u306e\u8a18\u4e8b\u5168\u6587\u3092\u3054\u89a7\u3044\u305f\u3060\u304f\u306b\u306f\u3001\u30d7\u30ed\u30d5\u30a7\u30c3\u30b7\u30e7\u30f3\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\u306e\u4f1a\u54e1\u767b\u9332\u304a\u3088\u3073\u30ed\u30b0\u30a4\u30f3\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n        <p class=\"text\">\u3059\u3067\u306b\u4f1a\u54e1\u767b\u9332\u3092\u3055\u308c\u3066\u3044\u308b\u65b9\u306f\u3001\u4e0b\u8a18\u30dc\u30bf\u30f3\u304b\u3089\u30ed\u30b0\u30a4\u30f3\u306e\u3046\u3048\u3001\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n        <div><button class=\"js-click-open-form-login btn-set active\">\u30ed\u30b0\u30a4\u30f3<\/button><\/div>\n        <p class=\"text\">Profession Journal\u306e\u3059\u3079\u3066\u306e\u8a18\u4e8b\u3092\u3054\u89a7\u3044\u305f\u3060\u304f\u306b\u306f\u3001\u300c\u30d7\u30ec\u30df\u30a2\u30e0\u4f1a\u54e1\uff08\u6709\u6599\uff09\u300d\u3078\u306e\u3054\u767b\u9332\u304c\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u3002<br>\n        \u306a\u304a\u3001\u300e\u901f\u5831\u89e3\u8aac\u300f\u306b\u3064\u3044\u3066\u306f\u300c\u4e00\u822c\u4f1a\u54e1\uff08\u7121\u6599\uff09\u300d\u3078\u306e\u3054\u767b\u9332\u3067\u3082\u3001\u3054\u89a7\u3044\u305f\u3060\u3051\u307e\u3059\u3002<br>\n        \u203b\u4ed6\u306b\u3082Web\u30bb\u30df\u30ca\u30fc\u53d7\u3051\u653e\u984c\u306e\u30b9\u30fc\u30d1\u30fc\u30d7\u30ec\u30df\u30a2\u30e0\u4f1a\u54e1\u306a\u3069\u304c\u3054\u3056\u3044\u307e\u3059\u3002<\/p>\n        <p class=\"text\">\u4f1a\u54e1\u767b\u9332\u304c\u304a\u6e08\u307f\u3067\u306a\u3044\u65b9\u306f\u3001\u4e0b\u8a18\u4f1a\u54e1\u767b\u9332\u306e\u30dc\u30bf\u30f3\u3088\u308a\u3001\u3054\u767b\u9332\u306e\u304a\u624b\u7d9a\u304d\u3092\u304a\u9858\u3044\u3044\u305f\u3057\u307e\u3059\u3002<\/p>\n        <div><a href=\"\/plan-select\/\" class=\"d-flex mb-0 align-items-center justify-content-center btn-set\">\u4f1a\u54e1\u767b\u9332\u306f\u3053\u3061\u3089<\/a><\/div>\n    <\/div>","protected":false},"excerpt":{"rendered":"<p>\u300c\u3042\u30fc\u3001\u4f53\u304c\u3060\u308b\u3044\uff65\uff65\uff65\u300d<br \/>\n\u85e4\u539f\u306f\u3001\u9996\u3092\u63c9\u307f\u306a\u304c\u3089\u30ea\u30d5\u30ec\u30c3\u30b7\u30e5\u30fb\u30eb\u30fc\u30e0\u306b\u5165\u308d\u3046\u3068\u3057\u305f\u3002\u4eca\u306f\uff14\u6708\u3002\u7d4c\u7406\u90e8\u306b\u3068\u3063\u3066\uff11\u5e74\u3067\u6700\u3082\u5fd9\u3057\u3044\u6642\u671f\u3067\u3042\u308b\u3002\u6771\u8a3c\uff11\u90e8\u306b\u4e0a\u5834\u3057\u3066\u3044\u308b\u30e1\u30fc\u30ab\u30fc\u306e\u7d4c\u7406\u90e8\u306b\u52e4\u3081\u308b\u85e4\u539f\u3082\u9023\u65e5\u6b8b\u696d\u7d9a\u304d\u3067\u3001\u4f53\u304c\u3053\u308f\u3070\u3063\u3066\u3044\u305f\u3002<br \/>\n\u85e4\u539f\u306f\u5165\u53e3\u3067\u8db3\u3092\u6b62\u3081\u305f\u3002<\/p>\n","protected":false},"author":840,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[178,167,182,290,232,273],"tags":[325,138],"backnumber":[1890],"series":[917],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-08-10 19:34:26","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/120676"}],"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=120676"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/120676\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=120676"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=120676"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=120676"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=120676"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=120676"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}