{"id":227732,"date":"2021-04-28T10:15:04","date_gmt":"2021-04-28T01:15:04","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=227732"},"modified":"2021-04-27T11:30:01","modified_gmt":"2021-04-27T02:30:01","slug":"revenue-article-72","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/revenue-article-72\/","title":{"rendered":"\u53ce\u76ca\u8a8d\u8b58\u4f1a\u8a08\u57fa\u6e96\u3092\u5b66\u3076\u3000\u3010\u7b2c\uff13\u56de\u3011\u300c\u5951\u7d04\u306e\u8b58\u5225\u300d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h3 style=\"text-align: center;\"><strong>\u53ce\u76ca\u8a8d\u8b58\u4f1a\u8a08\u57fa\u6e96<span style=\"font-size: 18px;\">\u3092<\/span>\u5b66\u3076<\/strong><\/h3>\n<h4 style=\"text-align: center;\"><strong>\u3010\u7b2c\uff13\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center; margin-bottom: 3px;\"><strong>\u300c\u5951\u7d04\u306e\u8b58\u5225\u300d<\/strong><\/h4>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u516c\u8a8d\u4f1a\u8a08\u58eb\u3000<strong>\u963f\u90e8\u3000\u5149\u6210<\/strong><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2160\u3000\u306f\u3058\u3081\u306b<\/strong><\/h4>\n<p><a title=\"\u53ce\u76ca\u8a8d\u8b58\u4f1a\u8a08\u57fa\u6e96\u3092\u5b66\u3076\u3000\u3010\u7b2c\uff12\u56de\u3011\u300c\u57fa\u672c\u3068\u306a\u308b\u539f\u5247\u300d\uff0d\uff15\u30b9\u30c6\u30c3\u30d7\u306e\u6982\u8981\uff0d\" href=\"https:\/\/profession-net.com\/professionjournal\/revenue-article-71\/\" target=\"_blank\">\u3010\u7b2c\uff12\u56de\u3011<\/a>\u3067\u89e3\u8aac\u3057\u305f\u3088\u3046\u306b\u3001\u53ce\u76ca\u8a8d\u8b58\u4f1a\u8a08\u57fa\u6e96\u306f\uff15\u3064\u306e\u30b9\u30c6\u30c3\u30d7\u306b\u5f93\u3063\u3066\u53ce\u76ca\u3092\u8a8d\u8b58\u3059\u308b\u3068\u898f\u5b9a\u3057\u3066\u3044\u308b\u3002\u305d\u306e\u6700\u521d\u306e\u30b9\u30c6\u30c3\u30d7\u304c\u53ce\u76ca\u8a8d\u8b58\u4f1a\u8a08\u57fa\u6e9619\u9805\u4ee5\u4e0b\u3067\u898f\u5b9a\u3059\u308b\u300c\u5951\u7d04\u306e\u8b58\u5225\u300d\u3067\u3042\u308b\u3002<\/p>\n<p>\u4eca\u56de\uff08\u7b2c\uff13\u56de\uff09\u306f\u300c\u5951\u7d04\u306e\u8b58\u5225\u300d\u306b\u3064\u3044\u3066\u89e3\u8aac\u3059\u308b\u3002<\/p>\n<p>\u306a\u304a\u3001\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<!--more--><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2161\u3000\u5951\u7d04\u306e\u8b58\u5225<\/strong><\/h4>\n<p>\u53ce\u76ca\u8a8d\u8b58\u4f1a\u8a08\u57fa\u6e96\u306e\u5b9a\u3081\u306f\u3001\u9867\u5ba2\u3068\u5408\u610f\u3057\u3001\u304b\u3064\u3001\u6240\u5b9a\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3059\u300c\u5951\u7d04\u300d\u306b\u9069\u7528\u3059\u308b\uff08\u53ce\u76ca\u8a8d\u8b58\u4f1a\u8a08\u57fa\u6e9617\u9805\uff08\uff11\uff09\uff09\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff11\u3000\u5951\u7d04<\/strong><\/h4>\n<p>\u300c\u5951\u7d04\u300d\u3068\u306f\u3001\u6cd5\u7684\u306a\u5f37\u5236\u529b\u306e\u3042\u308b\u6a29\u5229\u53ca\u3073\u7fa9\u52d9\u3092\u751f\u3058\u3055\u305b\u308b\u8907\u6570\u306e\u5f53\u4e8b\u8005\u9593\u306b\u304a\u3051\u308b\u53d6\u6c7a\u3081\u3092\u3044\u3044\u3001\u5951\u7d04\u306b\u304a\u3051\u308b\u6a29\u5229\u53ca\u3073\u7fa9\u52d9\u306e\u5f37\u5236\u529b\u306f\u6cd5\u7684\u306a\u6982\u5ff5\u306b\u57fa\u3065\u304f\u3082\u306e\u3067\u3042\u308b\uff08\u53ce\u76ca\u8a8d\u8b58\u4f1a\u8a08\u57fa\u6e96\uff15\u9805\u300120\u9805\uff09\u3002<\/p>\n<p>\u53ce\u76ca\u8a8d\u8b58\u4f1a\u8a08\u57fa\u6e96\u306e\uff15\u3064\u306e\u30b9\u30c6\u30c3\u30d7\u306f\u300c\u5951\u7d04\u306e\u8b58\u5225\u300d\u304b\u3089\u59cb\u307e\u308b\uff08\u53ce\u76ca\u8a8d\u8b58\u4f1a\u8a08\u57fa\u6e9617\u9805\uff09\u3002<\/p>\n<p>\u901a\u5e38\u3001\u4f01\u696d\u3067\u306f\u3001\u6cd5\u52d9\u90e8\u306b\u304a\u3044\u3066\u3001\u5951\u7d04\u306b\u95a2\u3059\u308b\u6cd5\u7684\u306a\u30c1\u30a7\u30c3\u30af\u3092\u884c\u3063\u3066\u3044\u308b\u3068\u8003\u3048\u3089\u308c\u308b\u3002\u53ce\u76ca\u8a8d\u8b58\u4f1a\u8a08\u57fa\u6e96\u306e\u6700\u521d\u306e\u30b9\u30c6\u30c3\u30d7\u304c\u300c\u5951\u7d04\u306e\u8b58\u5225\u300d\u3067\u3042\u308b\u3053\u3068\u3092\u8003\u3048\u308b\u3068\u3001\u5b9f\u52d9\u4e0a\u3001\u6cd5\u52d9\u90e8\u306e\u5354\u529b\u3082\u91cd\u8981\u3067\u3042\u308b\u3068\u8003\u3048\u3089\u308c\u308b\u3002<\/p>\n<p>\u307e\u305f\u3001\u53ce\u76ca\u8a8d\u8b58\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u51e6\u7406\u306b\u3064\u3044\u3066\u306f\u3001\u57fa\u672c\u7684\u306b\u3001\u7d4c\u7406\u90e8\u304c\u4e3b\u4f53\u7684\u306b\u884c\u52d5\u3059\u308b\u3068\u3057\u3066\u3082\u3001\u5951\u7d04\u306e\u5185\u5bb9\u3092\u7406\u89e3\u3059\u308b\u305f\u3081\u306b\u306f\u3001\u7d4c\u7406\u90e8\u306b\u304a\u3044\u3066\u3082\u6c11\u6cd5\u3084\u4f1a\u793e\u6cd5\u306a\u3069\u306b\u95a2\u3059\u308b\u77e5\u8b58\u304c\u91cd\u8981\u3068\u8003\u3048\u3089\u308c\u308b\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff12\u3000\u5951\u7d04\u306e\u5f62\u5f0f<\/strong><\/h4>\n<p>\u53ce\u76ca\u8a8d\u8b58\u4f1a\u8a08\u57fa\u6e96\u306f\u3001\u5951\u7d04\u306f\u66f8\u9762\u3001\u53e3\u982d\u3001\u53d6\u5f15\u6163\u884c\u7b49\u306b\u3088\u308a\u6210\u7acb\u3059\u308b\u3068\u898f\u5b9a\u3057\u3066\u3044\u308b\uff08\u53ce\u76ca\u8a8d\u8b58\u4f1a\u8a08\u57fa\u6e9620\u9805\uff09\u3002<\/p>\n<p>\u901a\u5e38\u3001\u4f01\u696d\u304c\u5f97\u610f\u5148\uff08\u9867\u5ba2\uff09\u3068\u5951\u7d04\u3059\u308b\u5834\u5408\u3001\u300c\u5951\u7d04\u66f8\u300d\u3068\u3044\u3046\u66f8\u9762\u306e\u5f62\u5f0f\u3067\u4f5c\u6210\u3059\u308b\u3082\u306e\u3068\u601d\u308f\u308c\u308b\u304c\u3001\u300c\u5951\u7d04\u300d\u306f\u66f8\u9762\u306e\u5f62\u5f0f\u3060\u3051\u3067\u306a\u304f\u3001\u53e3\u982d\u3067\u3082\u6210\u7acb\u3059\u308b\u3082\u306e\u3067\u3042\u308b\u3002<\/p>\n<p>\u53ce\u76ca\u8a8d\u8b58\u9069\u7528\u6307\u91dd\u306f\u3001IFRS\u7b2c15\u53f7\u306b\u3064\u3044\u3066\u3067\u306f\u3042\u308b\u304c\u3001\u5951\u7d04\u306e\u7d50\u5408\u3001\u5c65\u884c\u7fa9\u52d9\u306e\u8b58\u5225\u53ca\u3073\u72ec\u7acb\u8ca9\u58f2\u4fa1\u683c\u306b\u57fa\u3065\u304f\u53d6\u5f15\u4fa1\u683c\u306e\u914d\u5206\u306b\u95a2\u3057\u3066\u3001\u300c\u5951\u7d04\u66f8\u300d\u306e\u8a18\u8f09\u3068\u306f\u7570\u306a\u308b\u53ce\u76ca\u8a8d\u8b58\u306e\u5358\u4f4d\u306e\u8b58\u5225\u53ca\u3073\u53d6\u5f15\u4fa1\u683c\u306e\u914d\u5206\u304c\u6c42\u3081\u3089\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u3068\u8a18\u8f09\u3057\u3066\u3044\u308b\uff08\u53ce\u76ca\u8a8d\u8b58\u9069\u7528\u6307\u91dd174\u9805\uff09\u3002\u53ce\u76ca\u8a8d\u8b58\u4f1a\u8a08\u57fa\u6e96\u306e\u958b\u767a\u306e\u57fa\u672c\u7684\u306a\u65b9\u91dd\u306f\u3001IFRS\u7b2c15\u53f7\u306e\u5b9a\u3081\u3092\u57fa\u672c\u7684\u306b\u3059\u3079\u3066\u53d6\u308a\u5165\u308c\u308b\u3068\u3044\u3046\u3082\u306e\u3067\u3042\u308b\uff08\u53ce\u76ca\u8a8d\u8b58\u4f1a\u8a08\u57fa\u6e9698\u9805\uff09\u3002<\/p>\n<p>\u3053\u306e\u305f\u3081\u3001\u53ce\u76ca\u8a8d\u8b58\u4f1a\u8a08\u57fa\u6e96\u3092\u9069\u7528\u3059\u308b\u969b\u306b\u306f\u3001\u6cd5\u7684\u306a\u89b3\u70b9\u304b\u3089\u3001\u9867\u5ba2\u3068\u306e\u5408\u610f\u304c\u5f37\u5236\u529b\u306e\u3042\u308b\u6a29\u5229\u53ca\u3073\u7fa9\u52d9\u3092\u751f\u3058\u3055\u305b\u308b\u306e\u304b\u3069\u3046\u304b\u4e26\u3073\u306b\u3044\u3064\u751f\u3058\u3055\u305b\u308b\u306e\u304b\u3092\u5224\u65ad\u3059\u308b\u3053\u3068\u304c\u91cd\u8981\u306b\u306a\u308b\u3068\u8003\u3048\u3089\u308c\u308b\uff08\u53ce\u76ca\u8a8d\u8b58\u4f1a\u8a08\u57fa\u6e9620\u9805\uff09\u3002<\/p>\n<p>\u4e00\u65b9\u3067\u3001\u5b9f\u52d9\u3067\u306f\u3001\u300c\u5951\u7d04\u66f8\u300d\u306b\u304a\u3044\u3066\u3001\u3059\u3079\u3066\u306e\u5408\u610f\u5185\u5bb9\u3092\u8a73\u7d30\u306b\u5b9a\u3081\u3066\u3044\u308b\u3068\u306f\u9650\u3089\u305a\u3001\u5f97\u610f\u5148\uff08\u9867\u5ba2\uff09\u3068\u306e\u6697\u9ed9\u306e\u4e86\u89e3\u306e\u4e0a\u3067\u53d6\u5f15\u3092\u7d99\u7d9a\u3057\u3066\u3044\u308b\u3053\u3068\u3082\u8003\u3048\u3089\u308c\u308b\u3002\u305d\u3053\u3067\u3001\u300c\u5951\u7d04\u300d\u306e\u5185\u5bb9\u3092\u691c\u8a0e\u3059\u308b\u969b\u306b\u306f\u3001\u300c\u5951\u7d04\u66f8\u300d\u306b\u660e\u6587\u5316\u3055\u308c\u305f\u5185\u5bb9\u3060\u3051\u3067\u306a\u304f\u3001\u6697\u9ed9\u306e\u4e86\u89e3\u306a\u3069\u3082\u542b\u3081\u3066\u614e\u91cd\u306b\u691c\u8a0e\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3068\u8003\u3048\u3089\u308c\u308b\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff13\u3000\u5951\u7d04\u306e\u8981\u4ef6<\/strong><\/h4>\n<p>\u53ce\u76ca\u8a8d\u8b58\u4f1a\u8a08\u57fa\u6e96\u3092\u9069\u7528\u3059\u308b\u306b\u3042\u305f\u3063\u3066\u306f\u3001\u6b21\u306e<span style=\"color: #4682b4;\"><strong>\uff08\uff11\uff09<\/strong><\/span>\u304b\u3089<span style=\"color: #4682b4;\"><strong>\uff08\uff15\uff09<\/strong><\/span>\u306e\u8981\u4ef6\u306e\u3059\u3079\u3066\u3092\u6e80\u305f\u3059\u9867\u5ba2\u3068\u306e\u5951\u7d04\u3092\u8b58\u5225\u3059\u308b\uff08\u53ce\u76ca\u8a8d\u8b58\u4f1a\u8a08\u57fa\u6e9619\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:#4682B4;\">\n\t\t<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 10px;\"><span style=\"color: #4682b4;\"><strong>\uff08\uff11\uff09<\/strong><\/span>\u3000\u5f53\u4e8b\u8005\u304c\u3001\u66f8\u9762\u3001\u53e3\u982d\u3001\u53d6\u5f15\u6163\u884c\u7b49\u306b\u3088\u308a\u5951\u7d04\u3092\u627f\u8a8d\u3057\u3001\u305d\u308c\u305e\u308c\u306e\u7fa9\u52d9\u306e\u5c65\u884c\u3092\u7d04\u675f\u3057\u3066\u3044\u308b\u3053\u3068\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#4682b4;\"><\/div>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 10px; margin-top: -15px;\"><span style=\"color: #4682b4;\"><strong>\uff08\uff12\uff09<\/strong><\/span>\u3000\u79fb\u8ee2\u3055\u308c\u308b\u8ca1\u53c8\u306f\u30b5\u30fc\u30d3\u30b9\u306b\u95a2\u3059\u308b\u5404\u5f53\u4e8b\u8005\u306e\u6a29\u5229\u3092\u8b58\u5225\u3067\u304d\u308b\u3053\u3068\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#4682b4;\"><\/div>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 10px; margin-top: -15px;\"><span style=\"color: #4682b4;\"><strong>\uff08\uff13\uff09<\/strong><\/span>\u3000\u79fb\u8ee2\u3055\u308c\u308b\u8ca1\u53c8\u306f\u30b5\u30fc\u30d3\u30b9\u306e\u652f\u6255\u6761\u4ef6\u3092\u8b58\u5225\u3067\u304d\u308b\u3053\u3068\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#4682b4;\"><\/div>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 10px; margin-top: -15px;\"><span style=\"color: #4682b4;\"><strong>\uff08\uff14\uff09<\/strong><\/span>\u3000\u5951\u7d04\u306b\u7d4c\u6e08\u7684\u5b9f\u8cea\u304c\u3042\u308b\u3053\u3068\uff08\u3059\u306a\u308f\u3061\u3001\u5951\u7d04\u306e\u7d50\u679c\u3068\u3057\u3066\u3001\u4f01\u696d\u306e\u5c06\u6765\u30ad\u30e3\u30c3\u30b7\u30e5\u30fb\u30d5\u30ed\u30fc\u306e\u30ea\u30b9\u30af\u3001\u6642\u671f\u53c8\u306f\u91d1\u984d\u304c\u5909\u52d5\u3059\u308b\u3068\u898b\u8fbc\u307e\u308c\u308b\u3053\u3068\uff09\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#4682b4;\"><\/div>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 10px; margin-top: -15px;\"><span style=\"color: #4682b4;\"><strong>\uff08\uff15\uff09<\/strong><\/span>\u3000\u9867\u5ba2\u306b\u79fb\u8ee2\u3059\u308b\u8ca1\u53c8\u306f\u30b5\u30fc\u30d3\u30b9\u3068\u4ea4\u63db\u306b\u4f01\u696d\u304c\u6a29\u5229\u3092\u5f97\u308b\u3053\u3068\u3068\u306a\u308b\u5bfe\u4fa1\u3092\u56de\u53ce\u3059\u308b\u53ef\u80fd\u6027\u304c\u9ad8\u3044\u3053\u3068\u3002<br \/>\n<strong>\u3000<\/strong>\u5f53\u8a72\u5bfe\u4fa1\u3092\u56de\u53ce\u3059\u308b\u53ef\u80fd\u6027\u306e\u8a55\u4fa1\u306b\u3042\u305f\u3063\u3066\u306f\u3001\u5bfe\u4fa1\u306e\u652f\u6255\u671f\u9650\u5230\u6765\u6642\u306b\u304a\u3051\u308b\u9867\u5ba2\u304c\u652f\u6255\u3046\u610f\u601d\u3068\u80fd\u529b\u3092\u8003\u616e\u3059\u308b\u3002<\/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: #b22222;\">\n<p style=\"margin-bottom: 3px;\"><span style=\"color: #b22222;\"><strong>\u300a\u7559\u610f\u70b9\u300b<\/strong><\/span><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u2460<\/span>\u3000\u9867\u5ba2\u304c\u5bfe\u4fa1\u3092\u652f\u6255\u3046\u610f\u601d\u306e\u8a55\u4fa1\u306b\u3042\u305f\u3063\u3066\u306f\u3001\u5bfe\u4fa1\u306e\u652f\u6255\u671f\u9650\u304c\u5230\u6765\u3057\u3066\u3044\u308b\u3068\u4eee\u5b9a\u3057\u305f\u3046\u3048\u3067\u3001\u9867\u5ba2\u53c8\u306f\u540c\u7a2e\u306e\u9867\u5ba2\u30b0\u30eb\u30fc\u30d7\u306e\u904e\u53bb\u306e\u6163\u884c\u3092\u542b\u3080\u3059\u3079\u3066\u306e\u4e8b\u5b9f\u53ca\u3073\u72b6\u6cc1\u3092\u8003\u616e\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\uff08\u53ce\u76ca\u8a8d\u8b58\u4f1a\u8a08\u57fa\u6e96118\u9805\uff09\u3002<br \/>\n<strong>\u3000<\/strong>\u5bfe\u4fa1\u306e\u652f\u6255\u671f\u9650\u304c\u5230\u6765\u3057\u3066\u3044\u308b\u3068\u306f\u3001\u5bfe\u5fdc\u3059\u308b\u5c65\u884c\u7fa9\u52d9\u304c\u5145\u8db3\u3055\u308c\u3001\u4f01\u696d\u304c\u6a29\u5229\u3092\u6709\u3059\u308b\u5bfe\u4fa1\u304c\u5909\u52d5\u3057\u306a\u3044\u3068\u3044\u3046\u3053\u3068\u3067\u3042\u308b\uff08\u53ce\u76ca\u8a8d\u8b58\u4f1a\u8a08\u57fa\u6e96118\u9805\uff09\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u2461<\/span>\u3000\u5bfe\u4fa1\u3092\u56de\u53ce\u3059\u308b\u53ef\u80fd\u6027\u304c\u9ad8\u3044\u3053\u3068\uff08\u53ce\u76ca\u8a8d\u8b58\u4f1a\u8a08\u57fa\u6e9619\u9805\uff08\uff15\uff09\uff09\u3092\u8a55\u4fa1\u3059\u308b\u969b\u306b\u3001\u4f01\u696d\u304c\u9867\u5ba2\u306b\u4fa1\u683c\u306e\u5f15\u4e0b\u3052\u3092\u63d0\u4f9b\u3059\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u3053\u3068\u306b\u3088\u308a\u5bfe\u4fa1\u306b\u5909\u52d5\u6027\u304c\u3042\u308b\u5834\u5408\u306b\u306f\u3001\u4f01\u696d\u304c\u6a29\u5229\u3092\u5f97\u308b\u3053\u3068\u3068\u306a\u308b\u5bfe\u4fa1\u306e\u984d\u306f\u5951\u7d04\u306b\u8a18\u8f09\u3055\u308c\u308b\u4fa1\u683c\u3088\u308a\u3082\u4f4e\u304f\u306a\u308b\u3053\u3068\u3092\u8003\u616e\u3059\u308b\uff08\u53ce\u76ca\u8a8d\u8b58\u4f1a\u8a08\u57fa\u6e96117\u9805\uff09\u3002<\/p>\n<\/div>\n<p style=\"margin-left: 36px; text-indent: -36px; margin-bottom: 3px; margin-top: -15px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff09<\/span>\u3000\u5bfe\u4fa1\u3092\u56de\u53ce\u3059\u308b\u300c\u53ef\u80fd\u6027\u304c\u9ad8\u3044\u300d\u3053\u3068\u306b\u3064\u3044\u3066\u3001IFRS\u7b2c15\u53f7\u3067\u306f\u201cprobable\u201d\u3068\u3044\u3046\u8868\u73fe\u304c\u7528\u3044\u3089\u308c\u3066\u3044\u308b\u3002<br \/>\n<strong>\u3000<\/strong>IFRS\u306b\u304a\u3051\u308b\u201cprobable\u201d\u306e\u610f\u5473\u306b\u7167\u3089\u3059\u3068\u3001\u5bfe\u4fa1\u3092\u56de\u53ce\u3059\u308b\u53ef\u80fd\u6027\u306e\u65b9\u304c\u56de\u53ce\u3067\u304d\u306a\u3044\u53ef\u80fd\u6027\u3088\u308a\u3082\u9ad8\u3044\u3053\u3068\uff08more likely than not\uff09\u3092\u793a\u3059\u3053\u3068\u3068\u306a\u308b\u304c\u3001\u308f\u304c\u56fd\u306e\u5b9f\u52d9\u3067\u306f\u3001\u5951\u7d04\u306e\u7de0\u7d50\u53ef\u5426\u3092\u5224\u65ad\u3059\u308b\u306b\u3042\u305f\u3063\u3066\u56de\u53ce\u53ef\u80fd\u6027\u3092\u691c\u8a0e\u3059\u308b\u969b\u306b\u3001\u305d\u308c\u3088\u308a\u3082\u9ad8\u3044\u95be\u5024\u306b\u57fa\u3065\u304d\u5224\u65ad\u3057\u3066\u3044\u308b\u3053\u3068\u306b\u9451\u307f\u3001\u53ce\u76ca\u8a8d\u8b58\u4f1a\u8a08\u57fa\u6e96\u3067\u306f\u300c\u53ef\u80fd\u6027\u304c\u9ad8\u3044\u300d\u3068\u3044\u3046\u8868\u73fe\u3092\u7528\u3044\u3066\u3044\u308b\uff08\u53ce\u76ca\u8a8d\u8b58\u4f1a\u8a08\u57fa\u6e96117\u9805\uff09\u3002<\/span><\/p>\n<\/div>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff14\u3000\u5951\u7d04\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3059\u304b\u3069\u3046\u304b<\/strong><\/h4>\n<p>\u9867\u5ba2\u3068\u306e\u5951\u7d04\u304c\u5951\u7d04\u306b\u304a\u3051\u308b\u53d6\u5f15\u958b\u59cb\u65e5\u306b\u304a\u3044\u3066\u53ce\u76ca\u8a8d\u8b58\u4f1a\u8a08\u57fa\u6e9619\u9805\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3059\u5834\u5408\u306b\u306f\u3001\u4e8b\u5b9f\u53ca\u3073\u72b6\u6cc1\u306e\u91cd\u8981\u306a\u5909\u5316\u306e\u5146\u5019\u304c\u306a\u3044\u9650\u308a\u3001\u5f53\u8a72\u8981\u4ef6\u3092\u6e80\u305f\u3059\u304b\u3069\u3046\u304b\u306b\u3064\u3044\u3066\u898b\u76f4\u3057\u3092\u884c\u308f\u306a\u3044\uff08\u53ce\u76ca\u8a8d\u8b58\u4f1a\u8a08\u57fa\u6e9623\u9805\u3001120\u9805\uff09\u3002<\/p>\n<p>\u4e00\u65b9\u3001\u9867\u5ba2\u3068\u306e\u5951\u7d04\u304c\u53ce\u76ca\u8a8d\u8b58\u4f1a\u8a08\u57fa\u6e9619\u9805\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3055\u306a\u3044\u5834\u5408\u306b\u306f\u3001\u5f53\u8a72\u8981\u4ef6\u3092\u4e8b\u5f8c\u7684\u306b\u6e80\u305f\u3059\u304b\u3069\u3046\u304b\u3092\u5f15\u304d\u7d9a\u304d\u8a55\u4fa1\u3057\u3001\u9867\u5ba2\u3068\u306e\u5951\u7d04\u304c\u5f53\u8a72\u8981\u4ef6\u3092\u6e80\u305f\u3057\u305f\u3068\u304d\u306b\u53ce\u76ca\u8a8d\u8b58\u4f1a\u8a08\u57fa\u6e96\u3092\u9069\u7528\u3059\u308b\uff08\u53ce\u76ca\u8a8d\u8b58\u4f1a\u8a08\u57fa\u6e9624\u9805\uff09\u3002<\/p>\n<p>\u307e\u305f\u3001\u9867\u5ba2\u3068\u306e\u5951\u7d04\u304c\u53ce\u76ca\u8a8d\u8b58\u4f1a\u8a08\u57fa\u6e9619\u9805\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3055\u306a\u3044\u5834\u5408\u306b\u304a\u3044\u3066\u3001\u9867\u5ba2\u304b\u3089\u5bfe\u4fa1\u3092\u53d7\u3051\u53d6\u3063\u305f\u969b\u306b\u306f\u3001\u6b21\u306e<span style=\"color: #cd853f;\">\u2460<\/span>\u53c8\u306f<span style=\"color: #cd853f;\">\u2461<\/span>\u306e\u3044\u305a\u308c\u304b\u306b\u8a72\u5f53\u3059\u308b\u3068\u304d\u306b\u3001\u53d7\u3051\u53d6\u3063\u305f\u5bfe\u4fa1\u3092\u53ce\u76ca\u3068\u3057\u3066\u8a8d\u8b58\u3059\u308b\uff08\u53ce\u76ca\u8a8d\u8b58\u4f1a\u8a08\u57fa\u6e9625\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\u8ca1\u53c8\u306f\u30b5\u30fc\u30d3\u30b9\u3092\u9867\u5ba2\u306b\u79fb\u8ee2\u3059\u308b\u6b8b\u308a\u306e\u7fa9\u52d9\u304c\u306a\u304f\u3001\u7d04\u675f\u3057\u305f\u5bfe\u4fa1\u306e\u307b\u3068\u3093\u3069\u3059\u3079\u3066\u3092\u53d7\u3051\u53d6\u3063\u3066\u304a\u308a\u3001\u9867\u5ba2\u3078\u306e\u8fd4\u91d1\u306f\u4e0d\u8981\u3067\u3042\u308b\u3053\u3068\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #cd853f;\">\u2461<\/span>\u3000\u5951\u7d04\u304c\u89e3\u7d04\u3055\u308c\u3066\u304a\u308a\u3001\u9867\u5ba2\u304b\u3089\u53d7\u3051\u53d6\u3063\u305f\u5bfe\u4fa1\u306e\u8fd4\u91d1\u306f\u4e0d\u8981\u3067\u3042\u308b\u3053\u3068\u3002<\/p>\n<\/div>\n<p>\u9867\u5ba2\u304b\u3089\u53d7\u3051\u53d6\u3063\u305f\u5bfe\u4fa1\u306b\u3064\u3044\u3066\u306f\u3001\u4e0a\u8a18\u306e<span style=\"color: #cd853f;\">\u2460<\/span>\u53c8\u306f<span style=\"color: #cd853f;\">\u2461<\/span>\u306e\u3044\u305a\u308c\u304b\u306b\u8a72\u5f53\u3059\u308b\u307e\u3067\u3001\u3042\u308b\u3044\u306f\u3001\u53ce\u76ca\u8a8d\u8b58\u4f1a\u8a08\u57fa\u6e9619\u9805\u306e\u8981\u4ef6\u304c\u4e8b\u5f8c\u7684\u306b\u6e80\u305f\u3055\u308c\u308b\u307e\u3067\uff08\u53ce\u76ca\u8a8d\u8b58\u4f1a\u8a08\u57fa\u6e9624\u9805\uff09\u3001\u5c06\u6765\u306b\u304a\u3051\u308b\u8ca1\u53c8\u306f\u30b5\u30fc\u30d3\u30b9\u3092\u79fb\u8ee2\u3059\u308b\u7fa9\u52d9\u53c8\u306f\u5bfe\u4fa1\u3092\u8fd4\u91d1\u3059\u308b\u7fa9\u52d9\u3068\u3057\u3066\u3001\u8ca0\u50b5\u3092\u8a8d\u8b58\u3059\u308b\uff08\u53ce\u76ca\u8a8d\u8b58\u4f1a\u8a08\u57fa\u6e9626\u9805\uff09\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff15\u3000\u5951\u7d04\u306e\u671f\u9593<\/strong><\/h4>\n<p>\u53ce\u76ca\u8a8d\u8b58\u4f1a\u8a08\u57fa\u6e96\u306f\u3001\u5951\u7d04\u306e\u5f53\u4e8b\u8005\u304c\u73fe\u5728\u306e\u5f37\u5236\u529b\u306e\u3042\u308b\u6a29\u5229\u53ca\u3073\u7fa9\u52d9\u3092\u6709\u3057\u3066\u3044\u308b\u5951\u7d04\u671f\u9593\u3092\u5bfe\u8c61\u3068\u3057\u3066\u9069\u7528\u3059\u308b\uff08\u53ce\u76ca\u8a8d\u8b58\u4f1a\u8a08\u57fa\u6e9621\u9805\uff09\u3002<\/p>\n<p>\u5951\u7d04\u306e\u4e2d\u306b\u306f\u3001\u56fa\u5b9a\u3055\u308c\u305f\u5951\u7d04\u671f\u9593\u304c\u306a\u304f\u3001\u5951\u7d04\u306e\u5f53\u4e8b\u8005\u306e\u305d\u308c\u305e\u308c\u304c\u3044\u3064\u3067\u3082\u7d42\u4e86\u53c8\u306f\u5909\u66f4\u3067\u304d\u308b\u3082\u306e\u3084\u3001\u5951\u7d04\u306b\u5b9a\u3081\u3089\u308c\u305f\u4e00\u5b9a\u671f\u9593\u3054\u3068\u306b\u81ea\u52d5\u66f4\u65b0\u3068\u306a\u308b\u3082\u306e\u304c\u3042\u308b\u304c\u3001\u53ce\u76ca\u8a8d\u8b58\u4f1a\u8a08\u57fa\u6e96\u306f\u3001\u5951\u7d04\u306e\u5f53\u4e8b\u8005\u304c\u73fe\u5728\u306e\u5f37\u5236\u529b\u306e\u3042\u308b\u6a29\u5229\u53ca\u3073\u7fa9\u52d9\u3092\u6709\u3057\u3066\u3044\u308b\u5951\u7d04\u671f\u9593\u3092\u5bfe\u8c61\u3068\u3057\u3066\u9069\u7528\u3059\u308b\uff08\u53ce\u76ca\u8a8d\u8b58\u4f1a\u8a08\u57fa\u6e96119\u9805\uff09\u3002<\/p>\n<h4 style=\"margin-left: 15px; 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