{"id":148165,"date":"2018-06-07T10:14:55","date_gmt":"2018-06-07T01:14:55","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=148165"},"modified":"2025-09-29T18:31:40","modified_gmt":"2025-09-29T09:31:40","slug":"revenue-article-24","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/revenue-article-24\/","title":{"rendered":"\uff3bIFRS\u9069\u7528\u4f01\u696d\u306e\u6c7a\u7b97\u66f8\u304b\u3089\u8aad\u307f\u89e3\u304f\uff3d\u53ce\u76ca\u8a8d\u8b58\u4f1a\u8a08\u57fa\u6e96\u5c0e\u5165\u3067\u58f2\u4e0a\u9ad8\u306f\u3069\u3046\u306a\u308b\uff1f\u3000\u3010\u7b2c\uff11\u56de\u3011\u300c\u91e3\u3063\u305f\u9b5a\u3092\u6301\u3061\u8fbc\u3080\u3068\u6599\u7406\u3057\u3066\u304f\u308c\u308b\u5e97\u306e\u58f2\u4e0a\u9ad8\u306f\u7d14\u984d\u8a08\u4e0a\uff1f\u300d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h5 style=\"text-align: center;\"><strong>\uff3bIFRS\u9069\u7528\u4f01\u696d\u306e\u6c7a\u7b97\u66f8\u304b\u3089\u8aad\u307f\u89e3\u304f\uff3d<\/strong><\/h5>\n<h4 style=\"text-align: center;\"><strong><span style=\"color: #800000;\"><span style=\"font-size: 21px;\">\u53ce\u76ca\u8a8d\u8b58\u4f1a\u8a08\u57fa\u6e96\u5c0e\u5165<\/span><\/span>\u3067<br \/>\n<span style=\"color: #333399;\"><span style=\"font-size: 21px;\">\u58f2\u4e0a\u9ad8<\/span><\/span>\u306f<span style=\"font-size: 21px;\">\u3069\u3046\u306a\u308b\uff1f<\/span><\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u3010\u7b2c\uff11\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u91e3\u3063\u305f\u9b5a\u3092\u6301\u3061\u8fbc\u3080\u3068\u6599\u7406\u3057\u3066\u304f\u308c\u308b\u5e97\u306e\u58f2\u4e0a\u9ad8\u306f\u7d14\u984d\u8a08\u4e0a\uff1f\u300d<\/strong><\/h4>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u516c\u8a8d\u4f1a\u8a08\u58eb\u3000<strong>\u77f3\u738b\u4e38\u3000\u5468\u592b<\/strong><\/p>\n<p>&nbsp;<\/p>\n<div style=\"padding: 10px; border: 3px double #FF4500; background-color: #fcf9ce; border-radius: 10px; margin-bottom: 20px;\">\n<p style=\"text-align: center;\"><strong><span style=\"color: #ff4500;\">\u25c6<\/span>\u3053\u306e\u9023\u8f09\u306e\u306d\u3089\u3044<span style=\"color: #ff4500;\">\u25c6<\/span><\/strong><\/p>\n<p>\u300c\u58f2\u4e0a\u300d\u306f\u3001\u4f1a\u793e\u306b\u304a\u3051\u308b\u6700\u5927\u306e\u95a2\u5fc3\u4e8b\u3067\u3059\u3002<\/p>\n<p>\u305d\u306e\u58f2\u4e0a\u304c\u3001\u672c\u5e74\uff13\u670830\u65e5\u306b\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u59d4\u54e1\u4f1a\u304b\u3089\u516c\u8868\u3055\u308c\u305f\u53ce\u76ca\u8a8d\u8b58\u4f1a\u8a08\u57fa\u6e96\uff08\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u7b2c29\u53f7\u300c\u53ce\u76ca\u8a8d\u8b58\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u300d\uff09\u306b\u3088\u308a\u3001\u69d8\u5909\u308f\u308a\u3059\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u300c\u3069\u3046\u5909\u308f\u308b\u306e\u304b\uff1f\u300d\u305d\u306e\u6b63\u78ba\u306a\u3068\u3053\u308d\u306f\u5b9f\u52d9\u3092\u5f85\u305f\u306a\u3051\u308c\u3070\u308f\u304b\u308a\u307e\u305b\u3093\u304c\u3001\u73fe\u6642\u70b9\u3067\u3082\u3042\u308b\u7a0b\u5ea6\u4e88\u6e2c\u3059\u308b\u3053\u3068\u306f\u3067\u304d\u307e\u3059\u3002<\/p>\n<p style=\"margin-bottom: 3px;\">\u672c\u9023\u8f09\u3067\u306f\u5168\uff14\u56de\u3067\u3001\u53ce\u76ca\u8a8d\u8b58\u4f1a\u8a08\u57fa\u6e96\u304cIFRS\u306e\u8003\u3048\u65b9\u3092\u53d6\u308a\u5165\u308c\u305f\u3082\u306e\u3067\u3042\u308b\u3053\u3068\u306b\u7740\u76ee\u3057\u3001IFRS\u3092\u63a1\u7528\u3057\u3066\u3044\u308b\u65e5\u672c\u4f01\u696d\u306e\u6c7a\u7b97\u66f8\u3092\u5206\u6790\u3059\u308b\u3053\u3068\u306b\u3088\u308a\u3001\u65e5\u672c\u57fa\u6e96\u3092\u63a1\u7528\u3057\u3066\u3044\u308b\u4f1a\u793e\u306e\u58f2\u4e0a\u9ad8\u304c\u3069\u3046\u5909\u308f\u308b\u306e\u304b\u3092\u4e88\u6e2c\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u25c6\u6301\u3061\u8fbc\u3093\u3060\u9b5a\u306e\u4ee3\u91d1\u306f\uff1f<\/strong><\/h4>\n<p>\u91e3\u3063\u305f\u9b5a\u3092\u6301\u3061\u8fbc\u3080\u3068\u3001\u5929\u3077\u3089\u306b\u3057\u3066\u98df\u3079\u3055\u305b\u3066\u304f\u308c\u308b\u3068\u3044\u3046\u5e97\u304c\u3042\u308a\u307e\u3059\u3002\u65b0\u9bae\u3060\u3057\u3001\u81ea\u5206\u3067\u91e3\u3063\u305f\u9b5a\u3060\u3057\u3001\u5473\u306f\u683c\u5225\u3060\u308d\u3046\u3068\u601d\u3044\u307e\u3059\u304c\u3001\u3053\u3053\u3067\u5c11\u3057\u6c17\u306b\u306a\u308b\u3053\u3068\u304c\u30fb\u30fb\u30fb\u3002\u305d\u308c\u306f\u3001\u300c\u3053\u306e\u5e97\u306f\u58f2\u4e0a\u3092\u3044\u304f\u3089\u3067\u8a08\u4e0a\u3059\u308b\u306e\u304b\u300d\u3068\u3044\u3046\u3053\u3068\u3067\u3059\u3002<\/p>\n<p>\u3053\u3046\u3057\u305f\u5e97\u306e\u55b6\u696d\u5f62\u614b\u3068\u3057\u3066\u3001\u8003\u3048\u3089\u308c\u308b\u3084\u308a\u65b9\u306f\uff12\u3064\u3042\u308a\u307e\u3059\u3002<span style=\"border-bottom: double 3px #333399;\">\u7121\u511f\u652f\u7d66<\/span>\u3068<span style=\"border-bottom: double 3px #B22222;\">\u6709\u511f\u652f\u7d66<\/span>\u3067\u3059\u3002<!--more--><\/p>\n<div class=\"box_ box clear\" style=\"font-size: 15px; line-height: 25px; -moz-border-radius: 0px; border-radius: 10px; background-color: #ffffff; color: #000000; border-color: #333399;\"><span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\">\u7121\u511f\u652f\u7d66<\/span><br \/>\n\u91e3\u3063\u305f\u9b5a\u3092\u6301\u3063\u3066\u304d\u305f\u5ba2\u304c\u3001\u5e97\u306b\u305d\u308c\u3092\u7121\u511f\u3067\u9810\u3051\u3001\u5e97\u304c\u305d\u308c\u3092\u5929\u3077\u3089\u306b\u3057\u3066\u5ba2\u306b\u63d0\u4f9b\u3057\u3001\u98df\u3079\u3066\u3082\u3089\u3046\u3084\u308a\u65b9\u3002\u5ba2\u304c\u6255\u3046\u6599\u91d1\u306f\u3001\u8abf\u7406\u4ee3\u3068\u98df\u4e8b\u5834\u6240\u63d0\u4f9b\u4ee3\u3067\u3042\u308a\u3001\u5e97\u304c\u58f2\u4e0a\u9ad8\u3068\u3057\u3066\u8a08\u4e0a\u3059\u308b\u306e\u3082\u3053\u308c\u3089\u306e\u6599\u91d1\u3002\u3064\u307e\u308a\u3001\u5ba2\u304c\u6301\u3061\u8fbc\u3093\u3060\u9b5a\u306b\u3064\u3044\u3066\u306f\u3001\u4ee3\u91d1\u306e\u3084\u308a\u3068\u308a\u306f\u306a\u3044\u3002<\/div>\n<div class=\"box_ box clear\" style=\"font-size: 15px; line-height: 25px; -moz-border-radius: 0px; border-radius: 10px; background-color: #ffffff; color: #000000; border-color: #b22222;\"><span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\">\u6709\u511f\u652f\u7d66<\/span><br \/>\n\u5ba2\u304c\u6301\u3061\u8fbc\u3093\u3060\u9b5a\u3092\u5e97\u304c\u3044\u3063\u305f\u3093\u8cb7\u3044\u53d6\u308a\u3001\u305d\u306e\u91d1\u984d\u306b\u8abf\u7406\u4ee3\u3068\u98df\u4e8b\u5834\u6240\u63d0\u4f9b\u4ee3\u3092\u4e0a\u4e57\u305b\u3057\u3066\u3001\u6539\u3081\u3066\u305d\u306e\u5ba2\u306b\u8ca9\u58f2\u3059\u308b\u3068\u3044\u3046\u3084\u308a\u65b9\u3002\u5ba2\u304c\u6255\u3046\u98df\u4e8b\u4ee3\u306b\u306f\u3001\u5929\u3077\u3089\u306e\u6750\u6599\u3068\u306a\u3063\u305f\u9b5a\u306e\u4ee3\u91d1\u3082\u542b\u307e\u308c\u3066\u3044\u308b\u3002<\/div>\n<p>\u6709\u511f\u652f\u7d66\u306e\u5834\u5408\u3001\u5e97\u3067\u306f\uff12\u901a\u308a\u306e\u4f1a\u8a08\u51e6\u7406\u65b9\u6cd5\u304c\u8003\u3048\u3089\u308c\u307e\u3059\u3002\u5e97\u304c\u6255\u3063\u305f\u9b5a\u306e\u8cb7\u53d6\u308a\u4ee3\u3068\u5e97\u304c\u53d7\u3051\u53d6\u3063\u305f\u98df\u4e8b\u4ee3\u3092\u4e21\u5efa\u3066\uff08\u7dcf\u984d\uff09\u8a08\u4e0a\u3059\u308b\u65b9\u6cd5\u3068\u3001\u305d\u308c\u3089\u306e\u7d14\u984d\u3092\u58f2\u4e0a\u8a08\u4e0a\u3059\u308b\u65b9\u6cd5\u306e\uff12\u3064\u3067\u3059\u3002<\/p>\n<p>\u6709\u511f\u652f\u7d66\u306b\u304a\u3051\u308b\u4e0a\u8a18\uff12\u3064\u306e\u65b9\u6cd5\u306f\u3001\u5e97\u306e\u5229\u76ca\u306f\u3069\u3061\u3089\u3082\u540c\u3058\u306b\u306a\u308a\u307e\u3059\u304c\u3001\u7dcf\u984d\u3067\u8a08\u4e0a\u3059\u308b\u65b9\u6cd5\u306f\u3001\u9b5a\u4ee3\u306e\u5206\u3060\u3051\u5e97\u306e\u58f2\u4e0a\u304c\u81a8\u3089\u307f\u307e\u3059\u3002\u4f1a\u8a08\u7684\u306b\u306f\u3001\u3069\u3061\u3089\u304c\u6b63\u3057\u3044\u306e\u3067\u3057\u3087\u3046\u304b\uff1f<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u25c6\u4f1a\u8a08\u57fa\u6e96\u6b21\u7b2c\u3067\u58f2\u4e0a\u8a08\u4e0a\u984d\u304c\u5909\u308f\u308b<\/strong><\/h4>\n<p>\u540c\u3058\u3088\u3046\u306a\u60a9\u307f\u306f\u5927\u4f01\u696d\u306e\u4f1a\u8a08\u3067\u3082\u898b\u3089\u308c\u307e\u3059\u3002\u307e\u305a\u3001\u4ee5\u4e0b\u306e\u30b0\u30e9\u30d5\u3092\u898b\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<p style=\"text-align: right; margin-bottom: 3px;\"><span style=\"font-size: 12px;\">\u203b\u52d5\u304b\u306a\u3044\u56f3\u306f<a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2018\/04\/uriagedaka_zu1-1.png\" target=\"_blank\" rel=\"noopener\">\u3053\u3061\u3089<\/a><\/span><\/p>\n<p><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2018\/04\/uriagedaka1-1.gif\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-148181\" title=\"\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2018\/04\/uriagedaka1-1.gif\" alt=\"\" width=\"1280\" height=\"720\" \/><\/a><\/p>\n<p>\u3053\u306e\u30b0\u30e9\u30d5\u306f\u3001\uff08\u682a\uff09\u8c4a\u7530\u81ea\u52d5\u7e54\u6a5f\u306e2013\u5e74\uff13\u6708\u671f\u304b\u30892017\u5e74\uff13\u6708\u671f\u306e\uff15\u5e74\u5ea6\u5206\u306b\u3064\u3044\u3066\u3001\u58f2\u4e0a\u6570\u5024\uff08\u9023\u7d50\u30d9\u30fc\u30b9\uff09\u3092\u4e26\u3079\u305f\u3082\u306e\u3067\u3059\u3002\u4e00\u898b\u3057\u3066\u308f\u304b\u308b\u3068\u304a\u308a\u30012016\u5e74\uff13\u6708\u671f\u306e\u58f2\u4e0a\u304c\u3001\u524d\u5e74\u6bd4\u306722\uff05\u6e1b\u5c11\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u666e\u901a\u306f\u3053\u3093\u306a\u306b\u6e1b\u5c11\u3059\u308b\u3068\u7d4c\u55b6\u4e0d\u632f\u3068\u898b\u3089\u308c\u3066\u3057\u307e\u3046\u306e\u3067\u3059\u304c\u3001\u3053\u306e\u4f8b\u3067\u306f\u3001\u696d\u7e3e\u306b\u306f\u4f55\u306e\u554f\u984c\u3082\u3042\u308a\u307e\u305b\u3093\u3067\u3057\u305f\u3002<\/p>\n<p>\u3067\u306f\u4e00\u4f53\u3001\u4f55\u304c\u8d77\u304d\u305f\u306e\u3067\u3057\u3087\u3046\u304b\u3002<\/p>\n<p>\u8fd1\u5e74\u3001\u6c7a\u7b97\u66f8\u306b\u63b2\u8f09\u3055\u308c\u3066\u3044\u308b\u58f2\u4e0a\u6570\u5024\u3092\u898b\u308b\u3068\u304d\u3001\u5c11\u3057\u6c17\u3092\u3064\u3051\u306a\u3051\u308c\u3070\u3044\u3051\u306a\u3044\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002\u305d\u308c\u306f\u3001\u6c7a\u7b97\u66f8\u306e\u30d9\u30fc\u30b9\u306b\u306a\u3063\u3066\u3044\u308b\u4f1a\u8a08\u30eb\u30fc\u30eb\u304c\u5909\u66f4\u3055\u308c\u308b\u3068\u3001\u58f2\u4e0a\u6570\u5024\u304c\u5909\u308f\u3063\u3066\u3057\u307e\u3046\u3053\u3068\u304c\u3042\u308b\u3068\u3044\u3046\u3053\u3068\u3067\u3059\u3002<\/p>\n<p>\u305f\u3068\u3048\u3070\u3001\u65e5\u672c\u57fa\u6e96\u3068IFRS\u3067\u3042\u308c\u3070\u3001\u3044\u305a\u308c\u3092\u63a1\u7528\u3059\u308b\u304b\u306b\u3088\u3063\u3066\u58f2\u4e0a\u6570\u5024\u306b\u5dee\u304c\u767a\u751f\u3059\u308b\u306e\u3067\u3059\u3002<\/p>\n<p>\u4e0a\u306e\u30b0\u30e9\u30d5\u306e\u5834\u5408\u3001\u58f2\u4e0a\u304c\u6025\u6e1b\u3057\u305f2016\u5e74\uff13\u6708\u671f\u4ee5\u964d\u3001\u305d\u308c\u307e\u3067\u306e\u65e5\u672c\u57fa\u6e96\u304b\u3089IFRS\u306b\u4f1a\u8a08\u30eb\u30fc\u30eb\u304c\u5909\u66f4\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u30b0\u30e9\u30d5\u3067\u898b\u3089\u308c\u308b\u58f2\u4e0a\u306e\u6025\u6e1b\u306f\u3001\u4ed6\u3067\u3082\u306a\u3044\u305d\u306e\u305b\u3044\u3067\u3057\u305f\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u25c6\u696d\u7e3e\u306f\u554f\u984c\u306a\u3057<\/strong><\/h4>\n<p>\u5ff5\u306e\u305f\u3081\u78ba\u8a8d\u3057\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002\u4ee5\u4e0b\u306e\u30b0\u30e9\u30d5\u306f\u3001\u5148\u307b\u3069\u306e\u30b0\u30e9\u30d5\u3092\u5c11\u3057\u5909\u3048\u305f\u3082\u306e\u3067\u3059\u3002<\/p>\n<p style=\"text-align: right; margin-bottom: 3px;\"><span style=\"font-size: 12px;\">\u203b\u52d5\u304b\u306a\u3044\u56f3\u306f<a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2018\/04\/uriagedaka_zu1-2.png\" target=\"_blank\" rel=\"noopener\">\u3053\u3061\u3089<\/a><\/span><\/p>\n<p><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2018\/04\/uriagedaka1-2.gif\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-148183\" title=\"\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2018\/04\/uriagedaka1-2.gif\" alt=\"\" width=\"1280\" height=\"720\" \/><\/a><\/p>\n<p>\u8c4a\u7530\u81ea\u52d5\u7e54\u6a5f\u306f\u30012016\u5e74\uff13\u6708\u671f\u30682017\u5e74\uff13\u6708\u671f\u306b\u3064\u3044\u3066\u3001\u65e5\u672c\u57fa\u6e96\u306e\u6c7a\u7b97\u66f8\u3082\u4f5c\u6210\u30fb\u516c\u8868\u3057\u3066\u3044\u307e\u3059\u3002\u4e21\u5e74\u5ea6\u306b\u3064\u3044\u3066\u65e5\u672c\u57fa\u6e96\u306e\u58f2\u4e0a\u6570\u5024\u306b\u7f6e\u304d\u63db\u3048\u305f\u306e\u304c\u4e0a\u306e\u30b0\u30e9\u30d5\u3067\u3059\u3002<\/p>\n<p>\u3064\u307e\u308a\u3001\u4e0a\u306e\u30b0\u30e9\u30d5\u306f\u30012013\u5e74\uff13\u6708\u671f\u304b\u30892017\u5e74\uff13\u6708\u671f\u307e\u3067\u3059\u3079\u3066\u3001\u65e5\u672c\u57fa\u6e96\u306e\u58f2\u4e0a\u6570\u5024\u3092\u4e26\u3079\u305f\u3082\u306e\u3068\u3044\u3046\u308f\u3051\u3067\u3059\u3002<\/p>\n<p>\u3053\u308c\u3092\u898b\u308b\u3068\u3001\u5148\u307b\u3069\u898b\u305f\u3088\u3046\u306a\u58f2\u4e0a\u306e\u6025\u6e1b\u306f\u306a\u3044\u3053\u3068\u304c\u308f\u304b\u308a\u307e\u3059\u3002\u3053\u306e\u4f1a\u793e\u306e\u696d\u7e3e\u306f\u3001\u9806\u8abf\u306b\u63a8\u79fb\u3057\u3066\u3044\u307e\u3059\u306d\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u25c6\u539f\u56e0\u306f\u6709\u511f\u652f\u7d66\u53d6\u5f15\u306e\u4f1a\u8a08\u51e6\u7406<\/strong><\/h4>\n<p>\u3067\u306f\u3001IFRS\u306b\u5909\u66f4\u3057\u305f\u3068\u304d\u3001\u306a\u305c\u58f2\u4e0a\u304c\u6e1b\u3063\u3066\u3057\u307e\u3063\u305f\u306e\u3067\u3057\u3087\u3046\u304b\u3002<\/p>\n<p>\u305d\u306e\u7406\u7531\u306f\u6709\u511f\u652f\u7d66\u53d6\u5f15\u306e\u4f1a\u8a08\u51e6\u7406\u306b\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u6709\u511f\u652f\u7d66\u3068\u306f\u3001\u30e1\u30fc\u30ab\u30fc\uff08\u652f\u7d66\u5143\uff09\u304c\u5225\u306e\u30e1\u30fc\u30ab\u30fc\uff08\u652f\u7d66\u5148\uff09\u306b\u6750\u6599\u3092\u58f2\u308a\u6e21\u3057\u3001\u652f\u7d66\u5148\u3067\u52a0\u5de5\u5f8c\u306b\u3001\u652f\u7d66\u5143\u304c\u305d\u308c\u3092\u8cb7\u3044\u623b\u3059\u4e00\u9023\u306e\u53d6\u5f15\u306e\u3053\u3068\u3092\u8a00\u3044\u307e\u3059\u3002<\/p>\n<p><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2018\/04\/uriagedaka1-3.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-148186\" title=\"\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2018\/04\/uriagedaka1-3.png\" alt=\"\" width=\"1241\" height=\"509\" \/><\/a><\/p>\n<p>\u3053\u306e\u3068\u304d\u652f\u7d66\u5148\u3067\u3069\u306e\u3088\u3046\u306a\u4f1a\u8a08\u51e6\u7406\u304c\u884c\u308f\u308c\u3066\u3044\u308b\u304b\u3068\u3044\u3046\u3068\u3001\u3053\u308c\u307e\u3067\u306e\u65e5\u672c\u57fa\u6e96\u3067\u306f\u53b3\u5bc6\u306a\u6c7a\u307e\u308a\u306f\u306a\u304f\u3001\u8907\u6570\u306e\u8003\u3048\u65b9\u304c\u3042\u308b\u306e\u3067\u3059\u304c\u3001\u305d\u306e\uff11\u3064\u3068\u3057\u3066\u3001\u4e0a\u306e\u56f3\u8868\u306b\u793a\u3057\u305f\u3088\u3046\u306b\u3001\u58f2\u4e0a\u3068\u58f2\u4e0a\u539f\u4fa1\u3092\u7dcf\u984d\u3067\u8868\u793a\u3059\u308b\u51e6\u7406\u304c\u5b9f\u52d9\u3067\u884c\u308f\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u3053\u306e\u3088\u3046\u306a\u51e6\u7406\u3092\u884c\u3063\u3066\u3044\u308b\u4f1a\u793e\u304cIFRS\u306b\u79fb\u884c\u3059\u308b\u3068\u3001\u3069\u3046\u306a\u308b\u3067\u3057\u3087\u3046\u304b\u3002<\/p>\n<p>\u7d50\u8ad6\u304b\u3089\u8a00\u3046\u3068\u3001\u7d14\u984d\u51e6\u7406\u306b\u306a\u308a\u307e\u3059\u3002\u4e0b\u306e\u56f3\u306b\u793a\u3057\u305f\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n<p><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2018\/04\/uriagedaka1-4.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-148187\" title=\"\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2018\/04\/uriagedaka1-4.png\" alt=\"\" width=\"1236\" height=\"501\" \/><\/a><\/p>\n<p>\u652f\u7d66\u5148\u306e\u4f1a\u793e\u306f\u3001\u652f\u7d66\u54c1\u306b\u3064\u3044\u3066\u4fa1\u683c\u5909\u52d5\u30ea\u30b9\u30af\u7b49\u3092\u8ca0\u3063\u3066\u3044\u306a\u3044\u3053\u3068\u304b\u3089\u3001\u52a0\u5de5\u8cc3\u306e\u307f\u3092\u53ce\u76ca\u8a08\u4e0a\u3059\u308b\u3068\u3044\u3046\u7406\u5c48\u3067\u3059\u3002<\/p>\n<p>\u8c4a\u7530\u81ea\u52d5\u7e54\u6a5f\u306e\u58f2\u4e0a\u3067\u8d77\u304d\u305f\u5909\u5316\u306f\u3001\u53d6\u5f15\u306e\u8a73\u7d30\u306f\u77e5\u308a\u3048\u307e\u305b\u3093\u304c\u3001\u3054\u304f\u5358\u7d14\u5316\u3059\u308b\u3068\u3053\u306e\u3088\u3046\u306a\u3082\u306e\u3067\u3042\u308d\u3046\u3068\u63a8\u5b9a\u3055\u308c\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u25c6\u5229\u76ca\u7387\u3078\u306e\u5f71\u97ff\u3082\u304a\u3055\u3048\u3066\u304a\u304d\u305f\u3044<\/strong><\/h4>\n<p>\u8ca1\u52d9\u6307\u6a19\u3078\u306e\u5f71\u97ff\u3082\u898b\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<p style=\"text-align: right; margin-bottom: 3px;\"><span style=\"font-size: 12px;\">\u203b\u52d5\u304b\u306a\u3044\u56f3\u306f<a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2018\/04\/uriagedaka_zu1-3.png\" target=\"_blank\" rel=\"noopener\">\u3053\u3061\u3089<\/a><\/span><\/p>\n<p><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2018\/04\/uriagedaka1-5.gif\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-148185\" title=\"\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2018\/04\/uriagedaka1-5.gif\" alt=\"\" width=\"1280\" height=\"720\" \/><\/a><\/p>\n<p>\u4e0a\u306e\u30b0\u30e9\u30d5\u306f\u3001\u8c4a\u7530\u81ea\u52d5\u7e54\u6a5f\u306e\u58f2\u4e0a\u7dcf\u5229\u76ca\u7387\uff08\uff1d\u58f2\u4e0a\u7dcf\u5229\u76ca\uff0f\u58f2\u4e0a\u9ad8\u3001\u7c97\u5229\u7387\u306e\u3053\u3068\uff09\u306e\u63a8\u79fb\u3067\u3059\u30022016\u5e74\uff13\u6708\u671f\u4ee5\u964d\u3001\u58f2\u4e0a\u7dcf\u5229\u76ca\u7387\u304c\u8df3\u306d\u4e0a\u304c\u3063\u3066\u3044\u308b\u3053\u3068\u304c\u308f\u304b\u308a\u307e\u3059\u3002<\/p>\n<p>\u3053\u306e\u30b0\u30e9\u30d5\u3060\u3051\u898b\u308b\u3068\u3001\u4f1a\u793e\u304c\u6025\u306b\u5132\u304b\u308a\u51fa\u3057\u305f\u304b\u306e\u3088\u3046\u306b\u601d\u3048\u3066\u3057\u307e\u3044\u307e\u3059\u304c\u3001\u305d\u308c\u306f\u9055\u3044\u307e\u3059\u3002\u5358\u306a\u308b\u6570\u5b57\u306e\u3044\u305f\u305a\u3089\u3067\u3059\u3002\u58f2\u4e0a\u3068\u58f2\u4e0a\u539f\u4fa1\u304c\u7dcf\u984d\u8868\u793a\u304b\u3089\u7d14\u984d\u8868\u793a\u306b\u5909\u308f\u3063\u305f\u7d50\u679c\u3001\u5206\u6bcd\u306e\u58f2\u4e0a\u9ad8\u304c\u5727\u7e2e\u3055\u308c\u305f\u3051\u308c\u3069\u3082\u3001\u5206\u5b50\u306e\u5229\u76ca\u81ea\u4f53\u306f\u5909\u308f\u3089\u306a\u3044\u305f\u3081\u3001\u5229\u76ca\u7387\u304c\u4e0a\u304c\u308b\u306e\u3067\u3059\u3002<\/p>\n<p>\u6709\u511f\u652f\u7d66\u5148\u306b\u304a\u3051\u308b\u58f2\u4e0a\u306f\u5727\u7e2e\u3055\u308c\u3001\u5229\u76ca\u7387\u306f\u8df3\u306d\u4e0a\u304c\u308b\u3002\u3053\u308c\u304c\u3001\u65e5\u672c\u57fa\u6e96\u304b\u3089IFRS\u3078\u79fb\u884c\u3057\u305f\u3053\u3068\u306b\u3088\u308b\u5909\u5316\u3067\u3059\u3002\u65e5\u672c\u57fa\u6e96\u3067\u53ce\u76ca\u8a8d\u8b58\u4f1a\u8a08\u57fa\u6e96\u304c\u9069\u7528\u306b\u306a\u308b\u3068\u3001\u4e00\u5f8b\u306b\u3068\u306f\u8a00\u3048\u307e\u305b\u3093\u304c\u3001\u540c\u69d8\u306e\u3053\u3068\u304c\u8d77\u3053\u308b\u3068\u4e88\u60f3\u3055\u308c\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u25c6\u304a\u308f\u308a\u306b<\/strong><\/h4>\n<p>\u3055\u3066\u3001\u5192\u982d\u306e\u300c\u91e3\u3063\u305f\u9b5a\u3092\u6301\u3061\u8fbc\u3080\u3068\u6599\u7406\u3057\u3066\u304f\u308c\u308b\u5e97\u300d\u306e\u8a71\u3067\u3059\u304c\u3001\u4e00\u5fdc\u7d50\u8ad6\u3092\u8ff0\u3079\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u53ce\u76ca\u8a8d\u8b58\u4f1a\u8a08\u57fa\u6e96\u304c\u9069\u7528\u3055\u308c\u308b\u3068\u3001\u6709\u511f\u652f\u7d66\u306e\u5834\u5408\u3001\u5e97\u306e\u58f2\u4e0a\u9ad8\u306f\u7d14\u984d\u8a08\u4e0a\u3092\u8ef8\u306b\u8003\u3048\u3066\u3044\u304f\u3053\u3068\u306b\u306a\u308b\u3068\u4e88\u60f3\u3055\u308c\u307e\u3059\u3002<\/p>\n<p>\u305f\u3060\u3057\u3001\u300c\u8cb7\u3044\u53d6\u3063\u305f\u9b5a\u3092\u5225\u306e\u5ba2\u306b\u63d0\u4f9b\u3059\u308b\u3053\u3068\u306f\u3042\u308b\u306e\u304b\u300d\u3001\u300c\u8cb7\u3044\u53d6\u3063\u305f\u9b5a\u3068\u5ba2\u306b\u63d0\u4f9b\u3059\u308b\u8abf\u7406\u5f8c\u306e\u9b5a\u306f\u3072\u3082\u4ed8\u304d\u306b\u306a\u3063\u3066\u3044\u308b\u306e\u304b\u300d\u3068\u3044\u3063\u305f\u7d30\u304b\u3044\u70b9\u306b\u3088\u3063\u3066\u306f\u7d50\u8ad6\u3082\u5909\u308f\u3063\u3066\u304f\u308b\u3068\u8003\u3048\u3089\u308c\u307e\u3059\u3002\u3068\u8a00\u3063\u3066\u3082\u3001\u500b\u4eba\u4e8b\u696d\u8005\u3068\u898b\u3089\u308c\u308b\u3053\u306e\u304a\u5e97\u306b\u3068\u3063\u3066\u306f\u3001\u5168\u304f\u3069\u3046\u3067\u3082\u3088\u3044\u3053\u3068\u3067\u3059\u3002\u3002\u3002<\/p>\n<p id=\"no1\" style=\"text-align: right;\">\uff08\u4e86\uff09<\/p>\n<div class=\"box_info box clear\" style=\"font-size:14px; 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