{"id":230581,"date":"2021-06-03T10:13:08","date_gmt":"2021-06-03T01:13:08","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=230581"},"modified":"2025-09-26T19:16:59","modified_gmt":"2025-09-26T10:16:59","slug":"revenue-article-75","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/revenue-article-75\/","title":{"rendered":"\u65b0\u53ce\u76ca\u8a8d\u8b58\u57fa\u6e96\u9069\u7528\u306b\u3042\u305f\u3063\u3066\u306e\u7dcf\u5fa9\u7fd2\u30dd\u30a4\u30f3\u30c8\u3000\u3010\u524d\u7de8\u3011"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h4 style=\"text-align: center;\"><strong><span style=\"font-size: 22px; color: #333399;\">\u65b0\u53ce\u76ca\u8a8d\u8b58\u57fa\u6e96\u9069\u7528<\/span>\u306b\u3042\u305f\u3063\u3066\u306e<span style=\"font-size: 22px; color: #800000;\">\u7dcf\u5fa9\u7fd2\u30dd\u30a4\u30f3\u30c8<\/span><\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u3010\u524d\u7de8\u3011<\/strong><\/h4>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">RSM\u6e05\u548c\u76e3\u67fb\u6cd5\u4eba<br \/>\n\u516c\u8a8d\u4f1a\u8a08\u58eb\u3000<strong>\u897f\u7530\u3000\u53cb\u6d0b<\/strong><\/p>\n<p>&nbsp;<\/p>\n<p>ASBJ\u3088\u308a2018\u5e74\uff13\u670830\u65e5\u306b\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u7b2c29\u53f7\u300c\u53ce\u76ca\u8a8d\u8b58\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\uff08\u4ee5\u4e0b\u3001\u300c\u53ce\u76ca\u57fa\u6e96\u300d\u3068\u3044\u3046\uff09\u300d\u53ca\u3073\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u9069\u7528\u6307\u91dd\u7b2c30\u53f7\u300c\u53ce\u76ca\u8a8d\u8b58\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u306e\u9069\u7528\u6307\u91dd\uff08\u4ee5\u4e0b\u3001\u300c\u53ce\u76ca\u6307\u91dd\u300d\u3068\u3044\u3046\uff09\u300d\u304c\u516c\u8868\u3055\u308c\u305f\u3002<\/p>\n<p>\u305d\u306e\u5f8c\u3001\u53ce\u76ca\u57fa\u6e96\u53ca\u3073\u53ce\u76ca\u6307\u91dd\u306f2020\u5e74\uff13\u670831\u65e5\u306b\u6539\u6b63\u3055\u308c\u8868\u793a\u79d1\u76ee\u3001\u6ce8\u8a18\u4e8b\u9805\u304c\u660e\u78ba\u306b\u306a\u3063\u305f\u3002\u3055\u3089\u306b\u3001\u53ce\u76ca\u6307\u91dd\u306f2021\u5e74\uff13\u670826\u65e5\u306b\u6539\u6b63\u3055\u308c\u3001\u96fb\u6c17\u4e8b\u696d\u53ca\u3073\u30ac\u30b9\u4e8b\u696d\u306b\u304a\u3044\u3066\u691c\u91dd\u65e5\u57fa\u6e96\u306b\u3088\u308b\u53ce\u76ca\u8a8d\u8b58\u3092\u8a8d\u3081\u306a\u3044\u65e8\u304c\u660e\u3089\u304b\u306b\u306a\u3063\u305f\u3002<!--more--><\/p>\n<p><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/05\/syueki_hukusyu1-1-1.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-230608\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/05\/syueki_hukusyu1-1-1.png\" alt=\"\" width=\"500\" height=\"293\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/05\/syueki_hukusyu1-1-1.png 1569w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/05\/syueki_hukusyu1-1-1-300x176.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/05\/syueki_hukusyu1-1-1-1024x601.png 1024w\" sizes=\"(max-width: 500px) 100vw, 500px\" \/><\/a><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff11\u3000\u9069\u7528\u6642\u671f<\/strong><\/h4>\n<p>\u53ce\u76ca\u57fa\u6e96\u53ca\u3073\u53ce\u76ca\u6307\u91dd\u306f\u3001<span style=\"border-bottom: 1px solid #b22222; color: #b22222;\">\u539f\u5247\u30012021\u5e74\uff14\u6708\uff11\u65e5\u4ee5\u5f8c\u958b\u59cb\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u306e\u671f\u9996\u304b\u3089\u9069\u7528<\/span>\u3055\u308c\u308b\uff08\u53ce\u76ca\u57fa\u6e9681\uff09\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff12\u3000\u4f1a\u8a08\u65b9\u91dd\u306e\u5909\u66f4\u306e\u53d6\u6271\u3044<\/strong><\/h4>\n<p>\u53ce\u76ca\u57fa\u6e96\u53ca\u3073\u53ce\u76ca\u6307\u91dd\u306e\u9069\u7528\u306f\u3001\u300c\u4f1a\u8a08\u57fa\u6e96\u7b49\u306e\u6539\u6b63\u306b\u4f34\u3046\u4f1a\u8a08\u65b9\u91dd\u306e\u5909\u66f4\u300d\u3068\u3057\u3066\u53d6\u308a\u6271\u308f\u308c\u308b\uff08\u53ce\u76ca\u57fa\u6e9684\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:#808080;\">\n\t\t<p style=\"margin-bottom: 3px;\"><span style=\"color: #666699;\"><strong>\u3014\u539f\u5247\u3015<\/strong><\/span><\/p>\n<p style=\"margin-bottom: 3px;\">\u65b0\u305f\u306a\u4f1a\u8a08\u65b9\u91dd\u3092<span style=\"border-bottom: 1px solid #b22222; color: #b22222;\">\u904e\u53bb\u306e\u671f\u9593\u306e\u3059\u3079\u3066\u306b\u9061\u53ca\u9069\u7528<\/span>\u3059\u308b\u3002<\/p>\n<p style=\"margin-bottom: 10px;\">\u306a\u304a\u3001\u4e0b\u8a18<strong>\uff08\uff11\uff09<\/strong>\u306e\u7c21\u4fbf\u7684\u306a\u51e6\u7406\u304c\u8a8d\u3081\u3089\u308c\u3066\u3044\u308b\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:3px;border-color:#808080;\"><\/div>\n<p style=\"margin-bottom: 3px; margin-top: -15px;\"><span style=\"color: #cd853f;\"><strong>\u3014\u5bb9\u8a8d\u3015<\/strong><\/span><\/p>\n<p style=\"margin-bottom: 3px;\">\u9069\u7528\u521d\u5e74\u5ea6\u306e\u671f\u9996\u3088\u308a\u524d\u306b\u65b0\u305f\u306a\u4f1a\u8a08\u65b9\u91dd\u3092\u9061\u53ca\u9069\u7528\u3057\u305f\u5834\u5408\u306e<span style=\"border-bottom: 1px solid #b22222; color: #b22222;\">\u9069\u7528\u521d\u5e74\u5ea6\u306e\u7d2f\u7a4d\u7684\u5f71\u97ff\u984d\u3092\u3001\u9069\u7528\u521d\u5e74\u5ea6\u306e\u671f\u9996\u306e\u5229\u76ca\u5270\u4f59\u91d1\u306b\u52a0\u6e1b\u3057\u3001\u5f53\u8a72\u671f\u9996\u6b8b\u9ad8\u304b\u3089\u65b0\u305f\u306a\u4f1a\u8a08\u65b9\u91dd\u3092\u9069\u7528\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b<\/span>\u3002<\/p>\n<p style=\"margin-bottom: 3px;\">\u306a\u304a\u3001\u4e0b\u8a18<strong>\uff08\uff12\uff09<\/strong>\u306e\u7c21\u4fbf\u7684\u306a\u51e6\u7406\u304c\u8a8d\u3081\u3089\u308c\u3066\u3044\u308b\u3002<\/p>\n<\/div>\n<p><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/06\/syueki_hukusyu1-2-1.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-230758\" title=\"\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/06\/syueki_hukusyu1-2-1.png\" alt=\"\" width=\"1593\" height=\"619\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/06\/syueki_hukusyu1-2-1.png 1593w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/06\/syueki_hukusyu1-2-1-300x116.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/06\/syueki_hukusyu1-2-1-1024x397.png 1024w\" sizes=\"(max-width: 1593px) 100vw, 1593px\" \/><\/a><\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff11\uff09\u3000\u539f\u5247\u51e6\u7406\u306b\u5f93\u3063\u3066\u53ce\u76ca\u57fa\u6e96\u53ca\u3073\u53ce\u76ca\u6307\u91dd\u3092\u9069\u7528\u3059\u308b\u5834\u5408<\/strong><\/h4>\n<p>\u539f\u5247\u51e6\u7406\u306b\u5f93\u3063\u3066\u9061\u53ca\u9069\u7528\u3059\u308b\u5834\u5408\u3001\u4ee5\u4e0b\u306e<span style=\"color: #006400;\">\u2460<\/span>\u304b\u3089<span style=\"color: #006400;\">\u2463<\/span>\u306e\u65b9\u6cd5\u306e\uff11\u3064\u53c8\u306f\u8907\u6570\u3092\u9069\u7528\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\uff08\u53ce\u76ca\u57fa\u6e9685\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:#006400;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 10px;\"><span style=\"color: #006400;\">\u2460<\/span>\u3000\u9069\u7528\u521d\u5e74\u5ea6\u306e\u524d\u4e8b\u696d\u5e74\u5ea6\u306e\u671f\u9996\u3088\u308a\u524d\u307e\u3067\u306b\u5f93\u524d\u306e\u53d6\u6271\u3044\u306b\u5f93\u3063\u3066\u307b\u3068\u3093\u3069\u3059\u3079\u3066\u306e\u53ce\u76ca\u306e\u984d\u3092\u8a8d\u8b58\u3057\u305f\u5951\u7d04\u306f\u3001\u9069\u7528\u521d\u5e74\u5ea6\u306e\u524d\u4e8b\u696d\u5e74\u5ea6\u306e\u8ca1\u52d9\u8af8\u8868\u53ca\u3073\u56db\u534a\u671f\uff08\u53c8\u306f\u4e2d\u9593\uff09\u8ca1\u52d9\u8af8\u8868\uff08\u6ce8\u8a18\u4e8b\u9805\u3092\u542b\u3080\uff09\uff08\u5408\u308f\u305b\u3066\u300c\u9069\u7528\u521d\u5e74\u5ea6\u306e\u6bd4\u8f03\u60c5\u5831\u300d\u3068\u3044\u3046\uff09\u3092\u9061\u53ca\u7684\u306b\u4fee\u6b63\u3057\u306a\u3044\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#06400;\"><\/div>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 10px; margin-top: -15px;\"><span style=\"color: #006400;\">\u2461<\/span>\u3000\u9069\u7528\u521d\u5e74\u5ea6\u306e\u671f\u9996\u3088\u308a\u524d\u307e\u3067\u306b\u5f93\u524d\u306e\u53d6\u6271\u3044\u306b\u5f93\u3063\u3066\u307b\u3068\u3093\u3069\u3059\u3079\u3066\u306e\u53ce\u76ca\u306e\u984d\u3092\u8a8d\u8b58\u3057\u305f\u5951\u7d04\u306b\u5909\u52d5\u5bfe\u4fa1\u304c\u542b\u307e\u308c\u308b\u5834\u5408\u3001\u5f53\u8a72\u5951\u7d04\u306b\u542b\u307e\u308c\u308b\u5909\u52d5\u5bfe\u4fa1\u306e\u984d\u306b\u3064\u3044\u3066\u3001\u5909\u52d5\u5bfe\u4fa1\u306e\u984d\u306b\u95a2\u3059\u308b\u4e0d\u78ba\u5b9f\u6027\u304c\u89e3\u6d88\u3055\u308c\u305f\u6642\u306e\u91d1\u984d\u3092\u7528\u3044\u3066\u9069\u7528\u521d\u5e74\u5ea6\u306e\u6bd4\u8f03\u60c5\u5831\u3092\u9061\u53ca\u7684\u306b\u4fee\u6b63\u3059\u308b\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#006400;\"><\/div>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 10px; margin-top: -15px;\"><span style=\"color: #006400;\">\u2462<\/span>\u3000\u9069\u7528\u521d\u5e74\u5ea6\u306e\u524d\u4e8b\u696d\u5e74\u5ea6\u5185\u306b\u958b\u59cb\u3057\u3066\u7d42\u4e86\u3057\u305f\u5951\u7d04\u306b\u3064\u3044\u3066\u3001\u9069\u7528\u521d\u5e74\u5ea6\u306e\u524d\u4e8b\u696d\u5e74\u5ea6\u306e\u56db\u534a\u671f\uff08\u53c8\u306f\u4e2d\u9593\uff09\u8ca1\u52d9\u8af8\u8868\u3092\u9061\u53ca\u7684\u306b\u4fee\u6b63\u3057\u306a\u3044\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#006400;\"><\/div>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; margin-top: -15px;\"><span style=\"color: #006400;\">\u2463<\/span>\u3000\u9069\u7528\u521d\u5e74\u5ea6\u306e\u524d\u4e8b\u696d\u5e74\u5ea6\u306e\u671f\u9996\u3088\u308a\u524d\u307e\u3067\u306b\u884c\u308f\u308c\u305f\u5951\u7d04\u5909\u66f4\u306b\u3064\u3044\u3066\u3001\u3059\u3079\u3066\u306e\u5951\u7d04\u5909\u66f4\u3092\u53cd\u6620\u3057\u305f\u5f8c\u306e\u5951\u7d04\u6761\u4ef6\u306b\u57fa\u3065\u304d\u3001\u4ee5\u4e0b\u306e<span style=\"color: #006400;\">\uff08\u2170\uff09<\/span>\u304b\u3089<span style=\"color: #006400;\">\uff08\u2172\uff09<\/span>\u306e\u51e6\u7406\u3092\u884c\u3044\u3001\u9069\u7528\u521d\u5e74\u5ea6\u306e\u6bd4\u8f03\u60c5\u5831\u3092\u9061\u53ca\u7684\u306b\u4fee\u6b63\u3059\u308b\u3002<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"color: #006400;\">\uff08\u2170\uff09<\/span>\u3000\u5c65\u884c\u7fa9\u52d9\u306e\u5145\u8db3\u5206\u53ca\u3073\u672a\u5145\u8db3\u5206\u306e\u533a\u5206<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"color: #006400;\">\uff08\u2171\uff09<\/span>\u3000\u53d6\u5f15\u4fa1\u683c\u306e\u7b97\u5b9a<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"color: #006400;\">\uff08\u2172\uff09<\/span>\u3000\u5c65\u884c\u7fa9\u52d9\u306e\u5145\u8db3\u5206\u53ca\u3073\u672a\u5145\u8db3\u5206\u3078\u306e\u53d6\u5f15\u4fa1\u683c\u306e\u914d\u5206<\/p>\n<\/div>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff12\uff09\u3000\u5bb9\u8a8d\u51e6\u7406\u306b\u5f93\u3063\u3066\u53ce\u76ca\u57fa\u6e96\u53ca\u3073\u53ce\u76ca\u6307\u91dd\u3092\u9069\u7528\u3059\u308b\u5834\u5408<\/strong><\/h4>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\">\u2460\u3000\u5168\u822c\u7684\u306a\u53d6\u6271\u3044<\/h4>\n<p>\u5bb9\u8a8d\u51e6\u7406\u306b\u5f93\u3063\u3066\u9069\u7528\u3059\u308b\u5834\u5408\u3001<span style=\"border-bottom: 1px solid #b22222; color: #b22222;\">\u9069\u7528\u521d\u5e74\u5ea6\u306e\u671f\u9996\u3088\u308a\u524d\u307e\u3067\u306b\u5f93\u524d\u306e\u53d6\u6271\u3044\u306b\u5f93\u3063\u3066\u307b\u3068\u3093\u3069\u3059\u3079\u3066\u306e\u53ce\u76ca\u306e\u984d\u3092\u8a8d\u8b58\u3057\u305f\u5951\u7d04\u306b\u3001\u65b0\u305f\u306a\u4f1a\u8a08\u65b9\u91dd\u3092\u9061\u53ca\u9069\u7528\u3057\u306a\u3044\u3053\u3068\u304c\u3067\u304d\u308b<\/span>\uff08\u53ce\u76ca\u57fa\u6e9686\uff09\u3002<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\">\u2461\u3000\u5951\u7d04\u5909\u66f4<\/h4>\n<p>\u5bb9\u8a8d\u51e6\u7406\u306b\u5f93\u3063\u3066\u9069\u7528\u3059\u308b\u5834\u5408\u3001\u5951\u7d04\u5909\u66f4\u306b\u3064\u3044\u3066\u3001\u4ee5\u4e0b\u306e<span style=\"color: #666699;\">\uff08\u2170\uff09<\/span>\u53c8\u306f<span style=\"color: #666699;\">\uff08\u2171\uff09<\/span>\u306e\u3044\u305a\u308c\u304b\u3092\u9069\u7528\u3057\u3001\u305d\u306e\u7d2f\u7a4d\u7684\u5f71\u97ff\u984d\u3092\u9069\u7528\u521d\u5e74\u5ea6\u306e\u671f\u9996\u306e\u5229\u76ca\u5270\u4f59\u91d1\u306b\u52a0\u6e1b\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\uff08\u53ce\u76ca\u57fa\u6e9686\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:#666699;\">\n\t\t<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><span style=\"color: #666699;\">\uff08\u2170\uff09<\/span>\u3000\u9069\u7528\u521d\u5e74\u5ea6\u306e\u671f\u9996\u3088\u308a\u524d\u307e\u3067\u306b\u884c\u308f\u308c\u305f\u5951\u7d04\u5909\u66f4\u306b\u3064\u3044\u3066\u3001\u3059\u3079\u3066\u306e\u5951\u7d04\u5909\u66f4\u3092\u53cd\u6620\u3057\u305f\u5f8c\u306e\u5951\u7d04\u6761\u4ef6\u306b\u57fa\u3065\u304d\u3001\u4e0a\u8a18<strong>\uff08\uff11\uff09<\/strong><span style=\"color: #006400;\">\u2463<\/span>\u306e<span style=\"color: #006400;\">\uff08\u2170\uff09<\/span>\u304b\u3089<span style=\"color: #006400;\">\uff08\u2172\uff09<\/span>\u306e\u51e6\u7406\u3092\u884c\u3046\u3002<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><span style=\"color: #666699;\">\uff08\u2171\uff09<\/span>\u3000\u9069\u7528\u521d\u5e74\u5ea6\u306e\u524d\u4e8b\u696d\u5e74\u5ea6\u306e\u671f\u9996\u3088\u308a\u524d\u307e\u3067\u306b\u884c\u308f\u308c\u305f\u5951\u7d04\u5909\u66f4\u306b\u3064\u3044\u3066\u3001\u3059\u3079\u3066\u306e\u5951\u7d04\u5909\u66f4\u3092\u53cd\u6620\u3057\u305f\u5f8c\u306e\u5951\u7d04\u6761\u4ef6\u306b\u57fa\u3065\u304d\u3001\u4e0a\u8a18<strong>\uff08\uff11\uff09<\/strong><span style=\"color: #006400;\">\u2463<\/span>\u306e<span style=\"color: #006400;\">\uff08\u2170\uff09<\/span>\u304b\u3089<span style=\"color: #006400;\">\uff08\u2172\uff09<\/span>\u306e\u51e6\u7406\u3092\u884c\u3046\u3002<\/p>\n<\/div>\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-bottom: 3px;\"><span style=\"color: #b22222;\"><strong>\u3010IFRS\u53ca\u3073\u7c73\u56fd\u4f1a\u8a08\u57fa\u6e96\u3092\u9069\u7528\u3057\u3066\u3044\u308b\u5834\u5408\uff08\u53ce\u76ca\u57fa\u6e9687\uff09\u3011<\/strong><\/span><\/p>\n<p>IFRS\u53c8\u306f\u7c73\u56fd\u4f1a\u8a08\u57fa\u6e96\u3092\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u306b\u9069\u7528\u3057\u3066\u3044\u308b\u4f01\u696d\uff08\u53c8\u306f\u305d\u306e\u9023\u7d50\u5b50\u4f1a\u793e\uff09\u304c\u5f53\u8a72\u4f01\u696d\u306e\u500b\u5225\u8ca1\u52d9\u8af8\u8868\u306b\u53ce\u76ca\u57fa\u6e96\u53ca\u3073\u53ce\u76ca\u6307\u91dd\u3092\u9069\u7528\u3059\u308b\u5834\u5408\u3001\u9069\u7528\u521d\u5e74\u5ea6\u306b\u304a\u3044\u3066\u3001IFRS \u7b2c15\u53f7\u300c\u9867\u5ba2\u3068\u306e\u5951\u7d04\u304b\u3089\u751f\u3058\u308b\u53ce\u76ca\u300d\u53c8\u306fFASB Accounting Standards Codification\u306eTopic 606\u300c\u9867\u5ba2\u3068\u306e\u5951\u7d04\u304b\u3089\u751f\u3058\u308b\u53ce\u76ca\u300d\u306e\u3044\u305a\u308c\u304b\u306e\u7d4c\u904e\u63aa\u7f6e\u306e\u5b9a\u3081\u3092\u9069\u7528\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3002<\/p>\n<p>\u307e\u305f\u3001\u53ce\u76ca\u57fa\u6e96\u7b2c84\u9805\u304b\u3089\u7b2c86 \u9805\u306e\u5b9a\u3081\uff08\u4e0a\u8a18\u53c2\u7167\uff09\u306b\u304b\u304b\u308f\u3089\u305a\u3001IFRS \u3092\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u306b\u521d\u3081\u3066\u9069\u7528\u3059\u308b\u4f01\u696d\uff08\u53c8\u306f\u305d\u306e\u9023\u7d50\u5b50\u4f1a\u793e\uff09\u304c\u5f53\u8a72\u4f01\u696d\u306e\u500b\u5225\u8ca1\u52d9\u8af8\u8868\u306b\u53ce\u76ca\u57fa\u6e96\u53ca\u3073\u53ce\u76ca\u6307\u91dd\u3092\u9069\u7528\u3059\u308b\u5834\u5408\u3001\u9069\u7528\u521d\u5e74\u5ea6\u306b\u304a\u3044\u3066\u3001IFRS\u7b2c\uff11\u53f7\u300c\u56fd\u969b\u8ca1\u52d9\u5831\u544a\u57fa\u6e96\u306e\u521d\u5ea6\u9069\u7528\u300d\u306b\u304a\u3051\u308b\u7d4c\u904e\u63aa\u7f6e\u306b\u95a2\u3059\u308b\u5b9a\u3081\u3092\u9069\u7528\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3002<\/p>\n<\/div>\n\uff13\u6708\u6c7a\u7b97\u306e\u4f1a\u793e\u306b\u304a\u3044\u3066\u306f\u3001\u9032\u884c\u671f\u306e\u671f\u9996\uff08\uff14\u6708\uff11\u65e5\uff09\u304b\u3089\u9069\u7528\u3055\u308c\u308b\u305f\u3081\u3001<span style=\"border-bottom: solid 1px #000000;\">\u7b2c\uff11\u56db\u534a\u671f\u3088\u308a<\/span>\u9069\u7528\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3002\u305d\u3053\u3067\u3001\u4eca\u56de\u306f\u3001\u65b0\u53ce\u76ca\u8a8d\u8b58\u57fa\u6e96\u9069\u7528\u306b\u3042\u305f\u3063\u3066\u306e\u7dcf\u5fa9\u7fd2\u3068\u3057\u3066\u3001\uff12\u56de\u306b\u308f\u305f\u3063\u3066\u65b0\u53ce\u76ca\u8a8d\u8b58\u57fa\u6e96\u306e\u30dd\u30a4\u30f3\u30c8\u3092\u89e3\u8aac\u3059\u308b\u3002\u3010\u524d\u7de8\u3011\u306e\u4eca\u56de\u306f\u300c\u4f1a\u8a08\u51e6\u7406\u300d\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u3001\u6b21\u56de\u306e\u3010\u5f8c\u7de8\u3011\u3067\u306f\u300c\u958b\u793a\u300d\u306b\u3064\u3044\u3066\u89e3\u8aac\u3059\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff13\u3000\u4f1a\u8a08\u51e6\u7406\u306e\u7dcf\u5fa9\u7fd2\u30dd\u30a4\u30f3\u30c8<\/strong><\/h4>\n<p style=\"margin-bottom: 3px;\"><span style=\"font-size: 12px;\">\u203b\u753b\u50cf\u3092\u30af\u30ea\u30c3\u30af\u3059\u308b\u3068\u5225\u30da\u30fc\u30b8\u3067PDF\u304c\u8868\u793a\u3055\u308c\u307e\u3059\u3002<\/span><\/p>\n<p><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/06\/syueki_hukusyu1-3.pdf\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-230798\" title=\"\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/06\/syueki_hukusyu1-3-3.png\" alt=\"\u4f1a\u8a08\u65b9\u91dd\u306e\u53d6\u6271\u3044 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