{"id":168619,"date":"2019-01-22T11:27:43","date_gmt":"2019-01-22T02:27:43","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=168619"},"modified":"2019-03-12T15:45:49","modified_gmt":"2019-03-12T06:45:49","slug":"financial-instruments-report-8","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/financial-instruments-report-8\/","title":{"rendered":"\u300a\u901f\u5831\u89e3\u8aac\u300b IFRS13\u53f7\uff08\u516c\u6b63\u4fa1\u5024\u57fa\u6e96\uff09\u306e\u5b9a\u3081\u3092\u53d6\u308a\u5165\u308c\u305f\u300c\u6642\u4fa1\u306e\u7b97\u5b9a\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\uff08\u6848\uff09\u300d\u7b49\u304cASBJ\u3088\u308a\u516c\u8868\u3055\u308c\u308b\uff5e\u4f1a\u8a08\u58eb\u5354\u4f1a\u3082\u65b0\u57fa\u6e96\u6848\u306b\u5bfe\u5fdc\u3057\u305f\u91d1\u878d\u5546\u54c1\u4f1a\u8a08\u306b\u95a2\u3059\u308b\u5b9f\u52d9\u6307\u91dd\u7b49\u306e\u6539\u6b63\uff08\u516c\u958b\u8349\u6848\uff09\u3092\u540c\u6642\u516c\u8868\uff5e"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h5><span style=\"color: #993366;\"><strong>\u300a\u901f\u5831\u89e3\u8aac\u300b<\/strong><\/span><\/h5>\n<h4 style=\"text-align: center;\"><strong>IFRS13\u53f7\uff08\u516c\u6b63\u4fa1\u5024\u57fa\u6e96\uff09\u306e\u5b9a\u3081\u3092\u53d6\u308a\u5165\u308c\u305f<br 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3px;\">\u2461\u3000\u300c\u68da\u5378\u8cc7\u7523\u306e\u8a55\u4fa1\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\uff08\u6848\uff09\u300d\uff08\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u7b2c9\u53f7\u306e\u6539\u6b63\u6848\u3002\u4ee5\u4e0b\u300c\u68da\u5378\u8cc7\u7523\u4f1a\u8a08\u57fa\u6e96\u6848\u300d\u3068\u3044\u3046\uff09<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u2462\u3000\u300c\u91d1\u878d\u5546\u54c1\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\uff08\u6848\uff09\u300d\uff08\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u7b2c10\u53f7\u306e\u6539\u6b63\u6848\u3002\u4ee5\u4e0b\u300c\u91d1\u878d\u5546\u54c1\u4f1a\u8a08\u57fa\u6e96\u6848\u300d\u3068\u3044\u3046\uff09<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u2463\u3000\u300c\u6642\u4fa1\u306e\u7b97\u5b9a\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u306e\u9069\u7528\u6307\u91dd\uff08\u6848\uff09\u300d\uff08\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u9069\u7528\u6307\u91dd\u516c\u958b\u8349\u6848\u7b2c63\u53f7\u3002\u4ee5\u4e0b\u300c\u6642\u4fa1\u7b97\u5b9a\u9069\u7528\u6307\u91dd\u6848\u300d\u3068\u3044\u3046\u3002\uff09<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u2464\u3000\u300c\u56db\u534a\u671f\u8ca1\u52d9\u8af8\u8868\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u306e\u9069\u7528\u6307\u91dd\uff08\u6848\uff09\u300d\uff08\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u9069\u7528\u6307\u91dd\u7b2c14\u53f7\u306e\u6539\u6b63\u6848\u3002\u4ee5\u4e0b\u300c\u56db\u534a\u671f\u9069\u7528\u6307\u91dd\u6848\u300d\u3068\u3044\u3046\uff09<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u2465\u3000\u300c\u91d1\u878d\u5546\u54c1\u306e\u6642\u4fa1\u7b49\u306e\u958b\u793a\u306b\u95a2\u3059\u308b\u9069\u7528\u6307\u91dd\uff08\u6848\uff09\u300d\uff08\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u9069\u7528\u6307\u91dd\u7b2c19\u53f7\u306e\u6539\u6b63\u6848\u3002\u4ee5\u4e0b\u300c\u91d1\u878d\u5546\u54c1\u6642\u4fa1\u958b\u793a\u9069\u7528\u6307\u91dd\u6848\u300d\u3068\u3044\u3046\uff09<\/p>\n<\/div>\n<p>\u3053\u308c\u306f\u3001\u56fd\u969b\u4f1a\u8a08\u57fa\u6e96\u5be9\u8b70\u4f1a\uff08IASB\uff09\u53ca\u3073\u7c73\u56fd\u8ca1\u52d9\u4f1a\u8a08\u57fa\u6e96\u5be9\u8b70\u4f1a\uff08FASB\uff09\u304c\u516c\u6b63\u4fa1\u5024\u6e2c\u5b9a\u306b\u3064\u3044\u3066\u307b\u307c\u540c\u3058\u5185\u5bb9\u306e\u8a73\u7d30\u306a\u30ac\u30a4\u30c0\u30f3\u30b9\u3092\u5b9a\u3081\u3066\u3044\u308b\u3053\u3068\u3068\u306e\u6574\u5408\u6027\u3092\u56f3\u308b\u3082\u306e\u3067\u3042\u308b\u3002<!--more--><\/p>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\u3010\u53c2\u8003\u3011\u3000ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8<br \/>\n\u300c<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/jp\/accounting_standards\/exposure_draft\/y2019\/2019-0118.html\" target=\"_blank\">\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u516c\u958b\u8349\u6848\u7b2c63\u53f7\u300c\u6642\u4fa1\u306e\u7b97\u5b9a\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\uff08\u6848\uff09\u300d\u7b49\u306e\u516c\u8868<\/a>\u300d<\/div><\/div>\n<p>\u56fd\u969b\u8ca1\u52d9\u5831\u544a\u57fa\u6e96\uff08IFRS\uff09\u306b\u304a\u3044\u3066\u306fIFRS \u7b2c13\u53f7\u300c\u516c\u6b63\u4fa1\u5024\u6e2c\u5b9a\u300d\uff08\u4ee5\u4e0b\u300cIFRS\u7b2c13\u53f7\u300d\u3068\u3044\u3046\uff09\u3001\u7c73\u56fd\u4f1a\u8a08\u57fa\u6e96\u306b\u304a\u3044\u3066\u306fAccounting Standards Codification\uff08FASB\u306b\u3088\u308b\u4f1a\u8a08\u57fa\u6e96\u306e\u30b3\u30fc\u30c9\u5316\u4f53\u7cfb\uff09\u306eTopic 820\u300c\u516c\u6b63\u4fa1\u5024\u6e2c\u5b9a\u300d\u3067\u3042\u308b\u3002<\/p>\n<p>\u306a\u304a\u3001\u4e0a\u8a18\u306e\u516c\u958b\u8349\u6848\u306b\u5408\u308f\u305b\u3066\u3001\u5e73\u621031\u5e74\uff11\u670818\u65e5\u3001<a title=\"JICPA\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/jicpa.or.jp\/\" target=\"_blank\">\u65e5\u672c\u516c\u8a8d\u4f1a\u8a08\u58eb\u5354\u4f1a<\/a>\u304b\u3089\u3001\u6b21\u306e\u3082\u306e\u3092\u6539\u6b63\u3059\u308b\u516c\u958b\u8349\u6848\u304c\u516c\u8868\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\">\uff08\uff41\uff09\u3000\u300c\u5916\u8ca8\u5efa\u53d6\u5f15\u7b49\u306e\u4f1a\u8a08\u51e6\u7406\u306b\u95a2\u3059\u308b\u5b9f\u52d9\u6307\u91dd\u300d\uff08\u4f1a\u8a08\u5236\u5ea6\u59d4\u54e1\u4f1a\u5831\u544a\u7b2c\uff14\u53f7\uff09<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\">\uff08\uff42\uff09\u3000\u300c\u91d1\u878d\u5546\u54c1\u4f1a\u8a08\u306b\u95a2\u3059\u308b\u5b9f\u52d9\u6307\u91dd\u300d\uff08\u4f1a\u8a08\u5236\u5ea6\u59d4\u54e1\u4f1a\u5831\u544a\u7b2c14\u53f7\uff09<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\">\uff08\uff43\uff09\u3000\u300c\u91d1\u878d\u5546\u54c1\u4f1a\u8a08\u306b\u95a2\u3059\u308b\uff31\uff06\uff21\u300d\uff08\u4f1a\u8a08\u5236\u5ea6\u59d4\u54e1\u4f1a\uff09<\/p>\n<\/div>\n<p>\u610f\u898b\u52df\u96c6\u671f\u9593\u306f\u3001\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u59d4\u54e1\u4f1a\u53ca\u3073\u65e5\u672c\u516c\u8a8d\u4f1a\u8a08\u58eb\u5354\u4f1a\u3068\u3082\u306b\u3001\u5e73\u621031\u5e74\uff14\u6708\uff15\u65e5\u307e\u3067\u3067\u3042\u308b\u3002<br \/>\n\u6587\u4e2d\u3001\u610f\u898b\u306b\u95a2\u3059\u308b\u90e8\u5206\u306f\u3001\u79c1\u898b\u3067\u3042\u308b\u3053\u3068\u3092\u7533\u3057\u6dfb\u3048\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2161\u3000\u4e3b\u306a\u5185\u5bb9<\/strong><\/h4>\n<p>IFRS\u7b2c13\u53f7\u306e\u5b9a\u3081\u3092\u57fa\u672c\u7684\u306b\u3059\u3079\u3066\u53d6\u308a\u5165\u308c\u3066\u3044\u308b\u304c\u3001\u300c\u516c\u6b63\u4fa1\u5024\u300d\u306e\u7528\u8a9e\u3092\u7528\u3044\u305a\u3001\u300c\u6642\u4fa1\u300d\u306e\u7528\u8a9e\u3092\u7528\u3044\u3066\u3044\u308b\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff11\u3000\u7bc4\u56f2<\/strong><\/h4>\n<p>\u6642\u4fa1\u7b97\u5b9a\u4f1a\u8a08\u57fa\u6e96\u6848\u306f\u3001\u6b21\u306e\u9805\u76ee\u306e\u6642\u4fa1\u306b\u9069\u7528\u3059\u308b\uff08\u6642\u4fa1\u7b97\u5b9a\u4f1a\u8a08\u57fa\u6e96\u6848\uff13\u9805\uff09\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#CD853F;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #cd853f;\">\u2460<\/span>\u3000\u91d1\u878d\u5546\u54c1\u4f1a\u8a08\u57fa\u6e96\u6848\u306b\u304a\u3051\u308b\u91d1\u878d\u5546\u54c1<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: 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style=\"margin-left: 15px; text-indent: 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\/>\n\u2460\u3000\u300c\u6642\u4fa1\u306e\u7b97\u5b9a\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\uff08\u6848\uff09\u300d\uff08\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u516c\u958b\u8349\u6848\u7b2c63\u53f7\u3002\u4ee5\u4e0b\u300c\u6642\u4fa1\u7b97\u5b9a\u4f1a\u8a08\u57fa\u6e96\u6848\u300d\u3068\u3044\u3046\uff09<br \/>\n\u2461\u3000\u300c\u68da\u5378\u8cc7\u7523\u306e\u8a55\u4fa1\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\uff08\u6848\uff09\u300d\uff08\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u7b2c9\u53f7\u306e\u6539\u6b63\u6848\u3002\u4ee5\u4e0b\u300c\u68da\u5378\u8cc7\u7523\u4f1a\u8a08\u57fa\u6e96\u6848\u300d\u3068\u3044\u3046\uff09<br \/>\n\u2462\u3000\u300c\u91d1\u878d\u5546\u54c1\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\uff08\u6848\uff09\u300d\uff08\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u7b2c10\u53f7\u306e\u6539\u6b63\u6848\u3002\u4ee5\u4e0b\u300c\u91d1\u878d\u5546\u54c1\u4f1a\u8a08\u57fa\u6e96\u6848\u300d\u3068\u3044\u3046\uff09<br 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