{"id":69335,"date":"2015-05-14T10:12:25","date_gmt":"2015-05-14T01:12:25","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=69335"},"modified":"2025-09-24T10:20:52","modified_gmt":"2025-09-24T01:20:52","slug":"ifrs-article-11","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/ifrs-article-11\/","title":{"rendered":"\u3008\u691c\u8a3c\u3009IFRS\u9069\u7528\u30ec\u30dd\u30fc\u30c8\uff5eIFRS\u5c0e\u5165\u4f01\u696d65\u793e\u306e\u56de\u7b54\u304b\u3089\u4f55\u304c\u8aad\u307f\u89e3\u3051\u308b\u304b\uff1f\uff5e\u3000\u3010\u7b2c\uff11\u56de\u3011\u300cIFRS\u9069\u7528\u30ec\u30dd\u30fc\u30c8\u306b\u304a\u3051\u308b\uff14\u3064\u306e\u91cd\u8981\u30dd\u30a4\u30f3\u30c8\u300d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h3 style=\"text-align: center;\"><strong>\u3008\u691c\u8a3c\u3009IFRS\u9069\u7528\u30ec\u30dd\u30fc\u30c8<\/strong><\/h3>\n<h5 style=\"text-align: center;\"><strong>\uff5eIFRS\u5c0e\u5165\u4f01\u696d65\u793e\u306e\u56de\u7b54\u304b\u3089\u4f55\u304c\u8aad\u307f\u89e3\u3051\u308b\u304b\uff1f\uff5e<\/strong><\/h5>\n<h4 style=\"text-align: center;\"><strong>\u3010\u7b2c\uff11\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300cIFRS\u9069\u7528\u30ec\u30dd\u30fc\u30c8\u306b\u304a\u3051\u308b\uff14\u3064\u306e\u91cd\u8981\u30dd\u30a4\u30f3\u30c8\u300d<\/strong><\/h4>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u30c7\u30ed\u30a4\u30c8 \u30c8\u30fc\u30de\u30c4 \u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u5408\u540c\u4f1a\u793e<br \/>\nCFO\u30b5\u30fc\u30d3\u30b9\u30e6\u30cb\u30c3\u30c8\u3000\u30b7\u30cb\u30a2\u30de\u30cd\u30fc\u30b8\u30e3\u30fc\u3000\u516c\u8a8d\u4f1a\u8a08\u58eb<br \/>\n<strong>\u7aaa\u7530\u3000\u4fca\u592b<\/strong><\/p>\n<p style=\"text-align: right;\">\u30c7\u30ed\u30a4\u30c8 \u30c8\u30fc\u30de\u30c4 \u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u5408\u540c\u4f1a\u793e<br \/>\nCFO\u30b5\u30fc\u30d3\u30b9\u30e6\u30cb\u30c3\u30c8\u3000\u30b3\u30f3\u30b5\u30eb\u30bf\u30f3\u30c8<br \/>\n<strong>\u5c0f\u6fa4\u3000\u54f2\u4e5f<\/strong><\/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:#F0FFF0;color:#000000;border-color:#3CB371;\">\n\t\t<p style=\"text-align: center;\"><strong>\u306f\u3058\u3081\u306b<br \/>\n\uff5eIFRS\u9069\u7528\u30ec\u30dd\u30fc\u30c8\u3068\u306f\uff5e<\/strong><\/p>\n<\/div>\n2015\u5e74\uff14\u670815\u65e5\u3001<a title=\"\u91d1\u878d\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.fsa.go.jp\/news\/26\/sonota\/20150415-1.html\" target=\"_blank\" rel=\"noopener\">\u91d1\u878d\u5e81\u3088\u308a\u300cIFRS\u9069\u7528\u30ec\u30dd\u30fc\u30c8\u300d\u304c\u516c\u8868<\/a>\u3055\u308c\u305f\u3002<\/p>\n<p>\u672c\u30ec\u30dd\u30fc\u30c8\u306f2014\u5e74\uff16\u6708\u306b\u95a3\u8b70\u6c7a\u5b9a\u3055\u308c\u305f\u300c<a title=\"\u9996\u76f8\u5b98\u90b8\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.kantei.go.jp\/jp\/singi\/keizaisaisei\/pdf\/honbun2JP.pdf\" target=\"_blank\" rel=\"noopener\">\u300e\u65e5\u672c\u518d\u8208\u6226\u7565\u300f\u6539\u8a022014<\/a>\u300d\u306b\u57fa\u3065\u304d\u3001IFRS\u4efb\u610f\u9069\u7528\u4f01\u696d65\u793e\uff08\u9069\u7528\u4e88\u5b9a\u4f01\u696d\u3092\u542b\u3080\u3002\u4ee5\u4e0b\u540c\u3058\uff09\u306b\u5bfe\u3057\u3001\u5b9f\u614b\u8abf\u67fb\u30fb\u30d2\u30a2\u30ea\u30f3\u30b0\u3092\u5b9f\u65bd\u3057\u3001IFRS\u3078\u306e\u79fb\u884c\u306b\u969b\u3057\u3066\u306e\u8ab2\u984c\u3078\u306e\u5bfe\u5fdc\u3084\u30e1\u30ea\u30c3\u30c8\u306a\u3069\u3092\u3068\u308a\u307e\u3068\u3081\u305f\u3082\u306e\u3067\u3042\u308b\u3002<\/p>\n<p>IFRS\u9069\u7528\u30ec\u30dd\u30fc\u30c8\u306b\u304a\u3044\u3066\u306f\u3001IFRS\u5c0e\u5165\u3092\u691c\u8a0e\u3057\u3066\u3044\u308b\u4f01\u696d\u306b\u95a2\u9023\u3057\u3066\u3001\u5927\u304d\u304f\u4ee5\u4e0b\u306e\uff14\u70b9\u304c\u30dd\u30a4\u30f3\u30c8\u3068\u3057\u3066\u6319\u3052\u3089\u308c\u3066\u3044\u308b\u3002<\/p>\n<p style=\"margin-bottom: 3px;\"><strong>\u3010IFRS\u9069\u7528\u30ec\u30dd\u30fc\u30c8\u306b\u304a\u3044\u3066\u6319\u3052\u3089\u308c\u3066\u3044\u308b\u30dd\u30a4\u30f3\u30c8\u3011<\/strong><\/p>\n<div class=\"box_info box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#0000CD;\">\n\t\t<p><strong><span style=\"color: #0000cd;\">\u300a\u30dd\u30a4\u30f3\u30c8\uff11\u300b<\/span><\/strong><br \/>\nIFRS\u5c0e\u5165\u306e\u6700\u5927\u306e\u30e1\u30ea\u30c3\u30c8\u3068\u3057\u3066\u300c\u7d4c\u55b6\u7ba1\u7406\u3078\u306e\u5bc4\u4e0e\uff08\u7d4c\u55b6\u7ba1\u7406\u306e\u9ad8\u5ea6\u5316\uff09\u300d\u3092\u6319\u3052\u3066\u3044\u308b\u4f01\u696d\u304c\u591a\u3044\u3053\u3068<\/p>\n<p><strong><span style=\"color: #0000cd;\">\u300a\u30dd\u30a4\u30f3\u30c8\uff12\u300b<\/span><\/strong><br \/>\nIFRS\u5c0e\u5165\u306e\u30b3\u30b9\u30c8\u306f\u5404\u4f01\u696d\u306e\u898f\u6a21\u30fb\u5c0e\u5165\u76ee\u7684\u306b\u3088\u3063\u3066\u307e\u3061\u307e\u3061\u3067\u3042\u308a\u3001\u591a\u69d8\u6027\u304c\u3042\u308b\u3053\u3068<\/p>\n<p><strong><span style=\"color: #0000cd;\">\u300a\u30dd\u30a4\u30f3\u30c8\uff13\u300b<\/span><\/strong><br \/>\n\u95a2\u4fc2\u8005\u306b\u304a\u3051\u308b\u4f1a\u8a08\u4eba\u6750\u306e\u88fe\u91ce\u306e\u62e1\u5927\u304c\u671f\u5f85\u3055\u308c\u308b\u3053\u3068<\/p>\n<p><strong><span style=\"color: #0000cd;\">\u300a\u30dd\u30a4\u30f3\u30c8\uff14\u300b<\/span><\/strong><br \/>\nIFRS\u3078\u306e\u79fb\u884c\u30d7\u30ed\u30bb\u30b9\u306b\u3042\u305f\u308a\u3001\u4ed6\u793e\u3068\u306e\u9023\u643a\u3084\u4ed6\u793e\u4e8b\u4f8b\u306e\u5206\u6790\u3092\u6d3b\u7528\u3059\u308b\u3053\u3068<\/p>\n<\/div>\n<p>IFRS\u5c0e\u5165\u3092\u691c\u8a0e\u3057\u3066\u3044\u308b\u4f01\u696d\u306f\u3001\u672c\u30ec\u30dd\u30fc\u30c8\u304b\u3089\u4f55\u3092\u8aad\u307f\u89e3\u3044\u3066\u3001\u81ea\u793e\u306b\u3069\u3046\u6d3b\u304b\u305b\u308b\u306e\u3060\u308d\u3046\u304b\u3002\u3053\u308c\u304b\u3089\uff15\u56de\u306b\u308f\u305f\u308a\u3001\u672c\u30ec\u30dd\u30fc\u30c8\u7d50\u679c\u306e\u30dd\u30a4\u30f3\u30c8\u3092\u89e3\u8aac\u3057\u305f\u3046\u3048\u3067\u3001IFRS\u5c0e\u5165\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u3092\u63a8\u9032\u30fb\u5b8c\u9042\u3059\u308b\u305f\u3081\u306e\u91cd\u8981\u306a\u8ad6\u70b9\u3092\u89e3\u8aac\u3059\u308b\u3002\u306a\u304a\u3001\u5f53\u8a72\u8a18\u4e8b\u306f\u57f7\u7b46\u8005\u306e\u79c1\u898b\u3067\u3042\u308a\u3001\u57f7\u7b46\u8005\u304c\u6240\u5c5e\u3059\u308b\u7d44\u7e54\u306e\u516c\u5f0f\u898b\u89e3\u3067\u306f\u306a\u3044\u3002<\/p>\n<p><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2015\/05\/kensho_ifrsreport1-1.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-69357\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2015\/05\/kensho_ifrsreport1-1.png\" alt=\"\u300eIFRS\u9069\u7528\u30ec\u30dd\u30fc\u30c8\u306b\u304a\u3051\u308b\uff14\u3064\u306e\u91cd\u8981\u30dd\u30a4\u30f3\u30c8\u300f IFRS\u9069\u7528\u30ec\u30dd\u30fc\u30c8\u7d50\u679c\u5168\u822c\u306e\u8981\u65e8\u30fb\u91cd\u8981\u30dd\u30a4\u30f3\u30c8\u3092\u89e3\u8aac\u3059\u308b\u3002\u300eIFRS\u9069\u7528\u30ec\u30dd\u30fc\u30c8\u306b\u304a\u3051\u308b\uff14\u3064\u306e\u91cd\u8981\u30dd\u30a4\u30f3\u30c8\u300f IFRS\u9069\u7528\u30ec\u30dd\u30fc\u30c8\u7d50\u679c\u5168\u822c\u306e\u8981\u65e8\u30fb\u91cd\u8981\u30dd\u30a4\u30f3\u30c8\u3092\u89e3\u8aac\u3059\u308b\u3002\u300e\u30b7\u30b9\u30c6\u30e0\u3078\u306e\u5bfe\u5fdc\u300f IFRS\u5c0e\u5165\u306b\u4f34\u3046\u30b7\u30b9\u30c6\u30e0\u3078\u306e\u5f71\u97ff\u306e\u3046\u3061\u3001\u7279\u306b\u9023\u7d50\u30b7\u30b9\u30c6\u30e0\u3078\u306e\u5f71\u97ff\u53ca\u3073\u5bfe\u5fdc\u65b9\u6cd5\u306b\u3064\u3044\u3066\u3001\u9023\u7d50\u30d1\u30c3\u30b1\u30fc\u30b8\/\u4f1a\u8a08\u30b7\u30b9\u30c6\u30e0\/\u696d\u52d9\u30b7\u30b9\u30c6\u30e0\u3068\u306e\u95a2\u9023\u6027\u3092\u8e0f\u307e\u3048\u3066\u89e3\u8aac\u3059\u308b\u3002\u300e\u6c7a\u7b97\u65e5\u7d71\u4e00\u30fb\u6c7a\u7b97\u65e9\u671f\u5316\u3078\u306e\u5bfe\u5fdc\u300f IFRS\u5c0e\u5165\u306b\u4f34\u3046\u696d\u52d9\u30d7\u30ed\u30bb\u30b9\u3078\u306e\u5f71\u97ff\u306e\u3046\u3061\u3001\u7279\u306b\u6d77\u5916\u5b50\u4f1a\u793e\u3092\u62b1\u3048\u308b\u4f01\u696d\u304c\u76f4\u9762\u3059\u308b\u6c7a\u7b97\u65e5\u7d71\u4e00\u53ca\u3073\u305d\u308c\u306b\u4f34\u3046\u6c7a\u7b97\u65e9\u671f\u5316\u306b\u5bfe\u5fdc\u3059\u308b\u6642\u306e\u52d8\u6240\/\u7559\u610f\u70b9\u3092\u4e2d\u5fc3\u306b\u89e3\u8aac\u3059\u308b\u3002\u300eIFRS\u5bfe\u5fdc\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u306b\u6c42\u3081\u3089\u308c\u308b\u4f53\u5236\u300f IFRS\u5c0e\u5165\u306b\u3042\u305f\u3063\u3066\u5fc5\u8981\u306a\u793e\u5185\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u4f53\u5236\u306b\u3064\u3044\u3066\u3001\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u4f53\u5236\u7d44\u6210\u4e0a\u306e\u7559\u610f\u70b9\u3092\u8ff0\u3079\u308b\u3068\u3068\u3082\u306b\u3001\u7279\u306b\u518d\u5ea6\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u7d44\u6210\u3092\u691c\u8a0e\u3057\u3066\u3044\u308b\u4f01\u696d\u304c\u5ff5\u982d\u306b\u7f6e\u304f\u3079\u304d\u4e8b\u9805\u3092\u89e3\u8aac\u3059\u308b\u3002\" width=\"650\" height=\"439\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2015\/05\/kensho_ifrsreport1-1.png 1278w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2015\/05\/kensho_ifrsreport1-1-300x202.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2015\/05\/kensho_ifrsreport1-1-1024x691.png 1024w\" sizes=\"(max-width: 650px) 100vw, 650px\" \/><\/a><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u25b7IFRS\u9069\u7528\u30ec\u30dd\u30fc\u30c8\u306b\u304a\u3051\u308b\uff14\u3064\u306e\u91cd\u8981\u30dd\u30a4\u30f3\u30c8<\/strong><\/h4>\n<p>\u672c\u9023\u8f09\u7b2c\uff11\u56de\u76ee\u3067\u306f\u3001IFRS\u9069\u7528\u30ec\u30dd\u30fc\u30c8\u306b\u304a\u3044\u3066\u6319\u3052\u3089\u308c\u3066\u3044\u308b\uff14\u3064\u306e\u30dd\u30a4\u30f3\u30c8\u3092\u305d\u308c\u305e\u308c\u89e3\u8aac\u3059\u308b\u3002<\/p>\n<div class=\"box_info box clear\" style=\"font-size:16px; line-height:26px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#0000CD;\">\n\t\t<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:3px;border-color:#0000CD;\"><\/div>\n<p><span style=\"color: #0000cd; font-size: 18px;\"><strong>\u300a\u30dd\u30a4\u30f3\u30c8\uff11\u300b<\/strong><\/span><br \/>\n<strong>IFRS\u5c0e\u5165\u306e\u6700\u5927\u306e\u30e1\u30ea\u30c3\u30c8\u3068\u3057\u3066\u300c\u7d4c\u55b6\u7ba1\u7406\u3078\u306e\u5bc4\u4e0e\uff08\u7d4c\u55b6\u7ba1\u7406\u306e\u9ad8\u5ea6\u5316\uff09\u300d\u3092\u6319\u3052\u3066\u3044\u308b\u4f01\u696d\u304c\u591a\u3044\u3053\u3068<\/strong><\/p>\n<\/div>\n<p>IFRS\u4efb\u610f\u9069\u7528\u4f01\u696d\u306fIFRS\u306e\u4efb\u610f\u9069\u7528\u3092\u6c7a\u5b9a\u3057\u305f\u7406\u7531\u307e\u305f\u306f\u79fb\u884c\u524d\u306b\u60f3\u5b9a\u3057\u305f\u4e3b\u306a\u30e1\u30ea\u30c3\u30c8\u3001\u79fb\u884c\u5f8c\u306e\u5b9f\u969b\u306e\u30e1\u30ea\u30c3\u30c8\u306b\u3064\u3044\u3066\u3001\u4ee5\u4e0b\u306e\u901a\u308a\u56de\u7b54\u3057\u3066\u304a\u308a\u3001\u79fb\u884c\u524d\u306b\u60f3\u5b9a\u3057\u3066\u3044\u305f\u30e1\u30ea\u30c3\u30c8\u3092\u5b9f\u969b\u306b\u4eab\u53d7\u3057\u3066\u3044\u308b\u3068\u8003\u3048\u3089\u308c\u308b\u3002<\/p>\n<p style=\"margin-bottom: 3px;\"><strong>\u3010IFRS\u79fb\u884c\u306e\u4e3b\u306a\u30e1\u30ea\u30c3\u30c8\u3011<\/strong><\/p>\n<p><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2015\/05\/kensho_ifrsreport1-2.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-69363\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2015\/05\/kensho_ifrsreport1-2.png\" alt=\"\" width=\"500\" height=\"331\" \/><\/a><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-top: -24px; padding-left: 15px;\"><span style=\"font-size: 12px;\">\u51fa\u6240\uff1a\u91d1\u878d\u5e81 \u300cIFRS\u9069\u7528\u30ec\u30dd\u30fc\u30c8\u300d<a title=\"\u91d1\u878d\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.fsa.go.jp\/news\/26\/sonota\/20150415-1\/01.pdf#page=37\" target=\"_blank\" rel=\"noopener\">27\u9801<\/a>\u3001<a title=\"\u91d1\u878d\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.fsa.go.jp\/news\/26\/sonota\/20150415-1\/01.pdf#page=76\" target=\"_blank\" rel=\"noopener\">66\u9801<\/a>\u3088\u308a\u4f5c\u6210<\/span><\/p>\n<p><strong>\u300c\u7d4c\u55b6\u7ba1\u7406\u3078\u306e\u5bc4\u4e0e\uff08\u7d4c\u55b6\u7ba1\u7406\u306e\u9ad8\u5ea6\u5316\uff09\u300d<\/strong>\u3092\u6319\u3052\u3066\u3044\u308b\u4f01\u696d\u304c\u591a\u3044\u4e00\u65b9\u3067\u3001<strong>\u300c\u6bd4\u8f03\u53ef\u80fd\u6027\u306e\u5411\u4e0a\u300d<\/strong>\u3084<strong>\u300c\u6295\u8cc7\u5bb6\u3078\u306e\u8aac\u660e\u306e\u5bb9\u6613\u3055\u300d<\/strong>\u3092\u6319\u3052\u305f\u4f01\u696d\u3082\u591a\u3044\u3002\u3053\u306e\u3053\u3068\u304b\u3089\u3001IFRS\u4efb\u610f\u9069\u7528\u4f01\u696d\u306f\u4e8b\u696d\u6295\u8cc7\u9818\u57df\u3068\u8cc7\u91d1\u8abf\u9054\u9818\u57df\u306b\u305d\u308c\u305e\u308cIFRS\u5c0e\u5165\u306e\u76ee\u7684\u3092\u898b\u51fa\u3057\u3001\u4efb\u610f\u9069\u7528\u3092\u6c7a\u5b9a\u3057\u305f\u306e\u3067\u306f\u306a\u3044\u304b\u3068\u63a8\u6e2c\u3067\u304d\u308b\u3002<!--more--><\/p>\n<p><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2015\/05\/kensho_ifrsreport1-3.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-69369\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2015\/05\/kensho_ifrsreport1-3.png\" alt=\"\" width=\"650\" height=\"222\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2015\/05\/kensho_ifrsreport1-3.png 1606w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2015\/05\/kensho_ifrsreport1-3-300x102.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2015\/05\/kensho_ifrsreport1-3-1024x349.png 1024w\" sizes=\"(max-width: 650px) 100vw, 650px\" \/><\/a><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; top: -24px; padding-left: 15px;\"><span style=\"font-size: 12px;\">\u51fa\u6240\uff1a\u300e<a title=\"\u30d7\u30ed\u30d5\u30a7\u30c3\u30b7\u30e7\u30f3\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\u66f8\u7c4d\u30da\u30fc\u30b8\" href=\"https:\/\/profession-net.com\/bookstore\/s57004\/\" target=\"_blank\" rel=\"noopener\">\u65b0\u7248\u3000\u6210\u529f\u3059\u308b\uff01IFRS\u5c0e\u5165\u30d7\u30ed\u30b8\u30a7\u30af\u30c8<\/a>\u300f\uff08\u6e05\u6587\u793e\uff09P26<\/span><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2460\u3000\u4e8b\u696d\u6295\u8cc7\u30b5\u30a4\u30c9\u306b\u8d77\u56e0\u3059\u308b\u76ee\u7684<\/strong><\/h4>\n<p>IFRS\u3092\u30b0\u30eb\u30fc\u30d7\u5185\u306e\u7d71\u4e00\u4f1a\u8a08\u57fa\u6e96\u3068\u3057\u3066\u9069\u7528\u3059\u308b\u3053\u3068\u306b\u3088\u308a\u3001\u56fd\u5185\u5916\u306e\u30b0\u30eb\u30fc\u30d7\u5404\u793e\u30fb\u5404\u4e8b\u696d\u306b\u5bfe\u3057\u3066\u7d71\u4e00\u3055\u308c\u305f\u30eb\u30fc\u30eb\u3084\u60c5\u5831\u306b\u57fa\u3065\u304f\u4e00\u8cab\u3057\u305f\u30de\u30cd\u30b8\u30e1\u30f3\u30c8\u3092\u53ef\u80fd\u3068\u3057\u3001\u30b0\u30ed\u30fc\u30d0\u30eb\u4f01\u696d\u3068\u3057\u3066\u306e\u7d4c\u55b6\u57fa\u76e4\u5f37\u5316\u3092\u56f3\u308b\u30c4\u30fc\u30eb\u3068\u3057\u3066\u3001IFRS\u304c\u6d3b\u7528\u3067\u304d\u308b\u3068\u8003\u3048\u3089\u308c\u308b\u3002<\/p>\n<p>\u3088\u3063\u3066\u3001\u3053\u306e\u76ee\u7684\u306f\u3001\u6d77\u5916\u62e0\u70b9\u3092\u542b\u3080\u30b0\u30eb\u30fc\u30d7\u4f1a\u793e\u306e\u4f1a\u8a08\u57fa\u6e96\u3092IFRS\u3067\u7d71\u4e00\u3057\u3001\u56fd\u5185\u5916\u3067\u4e00\u8cab\u3057\u305f\u7d4c\u55b6\u7ba1\u7406\u3092\u76ee\u6307\u3059\u4f01\u696d\u306b\u5f53\u3066\u306f\u307e\u308b\u3002<\/p>\n<p>\u3059\u306a\u308f\u3061\u3001\u4e0b\u8868\u306e\u901a\u308a\u3001\u6d77\u5916\u9032\u51fa\u5ea6\u5408\u3068\u9023\u7d50\u5b50\u4f1a\u793e\u6570\u306f\u3042\u308b\u7a0b\u5ea6\u6bd4\u4f8b\u95a2\u4fc2\u306b\u3042\u308b\u3068\u8003\u3048\u3089\u308c\u308b\u305f\u3081\u3001\u9023\u7d50\u5b50\u4f1a\u793e\u6570\u304c\u591a\u3044\u307b\u3069\u3001\u6d77\u5916\u3092\u542b\u3081\u305f\u30b0\u30eb\u30fc\u30d7\u7d4c\u55b6\u7ba1\u7406\u306e\u91cd\u8981\u6027\u304c\u9ad8\u304f\u3001\u56fd\u5185\u5916\u3067\u4e00\u8cab\u3057\u305f\u8a55\u4fa1\u5c3a\u5ea6\u3092\u7528\u3044\u308b\u5fc5\u8981\u6027\u3092\u611f\u3058\u3066\u3044\u308b\u3068\u63a8\u6e2c\u3055\u308c\u308b\u3002<\/p>\n<p style=\"margin-bottom: 3px;\"><strong>\u3010IFRS\u4efb\u610f\u9069\u7528\u4f01\u696d\u306e\u9023\u7d50\u5b50\u4f1a\u793e\u6570\u3011<\/strong><\/p>\n<p><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2015\/05\/kensho_ifrsreport1-4.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-69370\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2015\/05\/kensho_ifrsreport1-4.png\" alt=\"\" width=\"650\" height=\"372\" \/><\/a><\/p>\n<p style=\"margin-left: 10px; text-indent: -30px; margin-top: -24px; padding-left: 30px;\"><span style=\"font-size: 12px;\">\u51fa\u6240\uff1a \uff08\u5272\u5408\u53ca\u3073\u63a8\u5b9a\u793e\u6570\uff09\uff08\u682a\uff09\u6771\u4eac\u8a3c\u5238\u53d6\u5f15\u6240\u4e0a\u5834\u90e8 <a title=\"JPX\u30b0\u30eb\u30fc\u30d7\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.jpx.co.jp\/news\/1020\/nlsgeu000000tyb5-att\/white-paper15.pdf#page=22\" target=\"_blank\" rel=\"noopener\">\u300c\u6771\u8a3c\u4e0a\u5834\u4f1a\u793e\u3000\u30b3\u30fc\u30dd\u30ec\u30fc\u30c8\u30fb\u30ac\u30d0\u30ca\u30f3\u30b9\u767d\u66f8 2015\u300d12\u9801<\/a>\u3088\u308a\u4f5c\u6210<br \/>\n\uff08IFRS\u4efb\u610f\u9069\u7528\uff08\u4e88\u5b9a\u542b\u3080\uff09\uff09IFRS\u5c0e\u5165\u4f01\u696d\uff08\u4e88\u5b9a\u542b\u3080\uff09\u306e\u76f4\u8fd1\u5e74\u5ea6\u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8\u3092\u5143\u306b\u4f5c\u6210<\/span><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2461\u3000\u8cc7\u91d1\u8abf\u9054\u30b5\u30a4\u30c9\u306b\u8d77\u56e0\u3059\u308b\u76ee\u7684<\/strong><\/h4>\n<p>IFRS\u306b\u57fa\u3065\u304f\u8ca1\u52d9\u60c5\u5831\u3092\u958b\u793a\u3059\u308b\u3053\u3068\u3067\u8ca1\u52d9\u60c5\u5831\u306e\u56fd\u969b\u7684\u306a\u6bd4\u8f03\u53ef\u80fd\u6027\u3092\u9ad8\u3081\u3001\u6295\u8cc7\u5bb6\u306e\u5229\u4fbf\u6027\u3092\u5411\u4e0a\u3055\u305b\u308b\u3053\u3068\u3067\u5e02\u5834\u306b\u304a\u3051\u308b\u9069\u5207\u306a\u8a55\u4fa1\u3092\u7372\u5f97\u3059\u308b\u3053\u3068\u306b\u7e4b\u3052\u3066\u3044\u304f\u3053\u3068\u304c\u3067\u304d\u308b\u3002\u3064\u307e\u308a\u3001\u5916\u90e8\u306e\u30b9\u30c6\u30fc\u30af\u30db\u30eb\u30c0\u30fc\u3068\u306e\u30b3\u30df\u30e5\u30cb\u30b1\u30fc\u30b7\u30e7\u30f3\u30c4\u30fc\u30eb\u3068\u3057\u3066\u30b0\u30ed\u30fc\u30d0\u30eb\u306a\u5171\u901a\u306e\u5c3a\u5ea6\u3067\u3042\u308bIFRS\u3092\u6d3b\u7528\u3059\u308b\u3053\u3068\u306b\u91cd\u70b9\u3092\u7f6e\u3044\u305f\u3082\u306e\u3068\u3044\u3048\u308b\u3002<\/p>\n<p>\u3088\u3063\u3066\u3001\u3053\u306e\u9818\u57df\u306e\u76ee\u7684\u306f\u3001\u6d77\u5916\u4e8b\u696d\u3092\u5e83\u304f\u5c55\u958b\u3057\u3066\u3044\u308b\u3001\u307e\u305f\u306f\u5916\u56fd\u4eba\u6295\u8cc7\u5bb6\u306e\u682a\u4e3b\u5272\u5408\u304c\u9ad8\u3044\u4f01\u696d\u306b\u5f53\u3066\u306f\u307e\u308b\u3002\u3055\u3089\u306b\u3001\u56fd\u969b\u7684\u306a\u8cc7\u672c\u5e02\u5834\u306b\u304a\u3051\u308b\u8cc7\u91d1\u8abf\u9054\u624b\u6bb5\u306e\u591a\u69d8\u5316\u306b\u4f34\u3044\u3001\u8cc7\u91d1\u8abf\u9054\u30b3\u30b9\u30c8\u3092\u4f4e\u6e1b\u3059\u308b\u3053\u3068\u3092\u76ee\u7684\u3068\u3057\u3066\u56fd\u969b\u7684\u306a\u6d77\u5916\u5e02\u5834\u3067\u8cc7\u91d1\u8abf\u9054\u3092\u56f3\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u4f01\u696d\u306b\u3082\u5f53\u3066\u306f\u307e\u308b\u3002<\/p>\n<p>\u4e0b\u306e\u56f3\u8868\u306b\u793a\u3059\u3088\u3046\u306b\u3001\u6bd4\u8f03\u7684\u5916\u56fd\u4eba\u682a\u4e3b\u304c\u591a\u3044\u4f01\u696d\u304cIFRS\u306e\u4efb\u610f\u9069\u7528\u3092\u9078\u597d\u3057\u3066\u3044\u308b\u50be\u5411\u304c\u8aad\u307f\u53d6\u308c\u308b\u3002<\/p>\n<p style=\"margin-bottom: 3px;\"><strong>\u3010IFRS\u4efb\u610f\u9069\u7528\u4f1a\u793e\uff08\u4e88\u5b9a\u3092\u542b\u3080\uff09\u3068\u5916\u56fd\u4eba\u682a\u5f0f\u6240\u6709\u6bd4\u7387\u3011<\/strong><\/p>\n<p><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2015\/05\/kensho_ifrsreport1-5.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-69374\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2015\/05\/kensho_ifrsreport1-5.png\" alt=\"\" width=\"650\" height=\"372\" \/><\/a><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-top: -24px; padding-left: 15px;\"><span style=\"font-size: 12px;\">\u51fa\u6240\uff1a<a title=\"JPX\u30b0\u30eb\u30fc\u30d7\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www2.tse.or.jp\/tseHpFront\/CGK010010Action.do?Show=Show\" target=\"_blank\" rel=\"noopener\">\u6771\u4eac\u8a3c\u5238\u53d6\u5f15\u6240\u30b3\u30fc\u30dd\u30ec\u30fc\u30c8\u30fb\u30ac\u30d0\u30ca\u30f3\u30b9\u60c5\u5831\u30b5\u30fc\u30d3\u30b9<\/a>\u3092\u5229\u7528\u3057\u4f5c\u6210<\/span><\/p>\n<p>&nbsp;<\/p>\n<div class=\"box_info box clear\" style=\"font-size:16px; line-height:26px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#0000CD;\">\n\t\t<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:3px;border-color:#0000CD;\"><\/div>\n<p><span style=\"color: #0000cd; font-size: 18px;\"><strong>\u300a\u30dd\u30a4\u30f3\u30c8\uff12\u300b<\/strong><\/span><br \/>\n<strong>IFRS\u5c0e\u5165\u306e\u30b3\u30b9\u30c8\u306f\u5404\u4f01\u696d\u306e\u898f\u6a21\u30fb\u5c0e\u5165\u76ee\u7684\u306b\u3088\u3063\u3066\u307e\u3061\u307e\u3061\u3067\u3042\u308a\u3001\u591a\u69d8\u6027\u304c\u3042\u308b\u3053\u3068<\/strong><\/p>\n<\/div>\n<p>\u79fb\u884c\u30b3\u30b9\u30c8\u306b\u3064\u3044\u3066\u3001IFRS\u4efb\u610f\u9069\u7528\u4f01\u696d\u306f\u3001\u4ee5\u4e0b\u306e\u901a\u308a\u56de\u7b54\u3057\u3066\u3044\u308b\u3002\u5168\u4f53\u7684\u306a\u50be\u5411\u3068\u3057\u3066\u3001\u591a\u89d2\u7684\u306b\u4e8b\u696d\u5c55\u958b\u3092\u3057\u3066\u304a\u308a\u3001\u6d77\u5916\u5b50\u4f1a\u793e\u7b49\u3092\u591a\u304f\u4fdd\u6709\u3059\u308b\u4f01\u696d\u3067\u306f\u7dcf\u30b3\u30b9\u30c8\u304c\u591a\u984d\u3068\u306a\u3063\u3066\u3044\u308b\u3053\u3068\u304c\u8aad\u307f\u53d6\u308c\u308b\u3002<\/p>\n<p style=\"margin-bottom: 3px;\"><strong>\u3010IFRS\u3078\u306e\u79fb\u884c\u306b\u76f4\u63a5\u8981\u3057\u305f\u7dcf\u30b3\u30b9\u30c8\u5225\u306e\u4f01\u696d\u6570\uff08\u58f2\u4e0a\u898f\u6a21\u5225\uff09\u3011<\/strong><\/p>\n<p><a title=\"\u91d1\u878d\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.fsa.go.jp\/news\/26\/sonota\/20150415-1\/01.pdf#page=17\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-69375\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2015\/05\/kensho_ifrsreport1-6.png\" alt=\"\" width=\"650\" height=\"358\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2015\/05\/kensho_ifrsreport1-6.png 991w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2015\/05\/kensho_ifrsreport1-6-300x165.png 300w\" sizes=\"(max-width: 650px) 100vw, 650px\" \/><\/a><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-top: -24px; padding-left: 15px;\"><span style=\"font-size: 12px;\">\u51fa\u6240\uff1a\u91d1\u878d\u5e81 \u300cIFRS\u9069\u7528\u30ec\u30dd\u30fc\u30c8\u300d<a title=\"\u91d1\u878d\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.fsa.go.jp\/news\/26\/sonota\/20150415-1\/01.pdf#page=17\" target=\"_blank\" rel=\"noopener\">\uff19\u9801<\/a>\u3088\u308a\u629c\u7c8b<\/span><\/p>\n<p>IFRS\u5c0e\u5165\u306b\u3088\u3063\u3066\u751f\u3058\u308b\u4e3b\u306a\u30b3\u30b9\u30c8\u5897\u52a0\u8981\u56e0\u3068\u3057\u3066\u3001\u4f8b\u3048\u3070\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u3082\u306e\u304c\u8003\u3048\u3089\u308c\u308b\u3002<\/p>\n<p style=\"margin-bottom: 3px;\"><strong>\u3010IFRS\u5c0e\u5165\u306b\u3088\u3063\u3066\u751f\u3058\u308b\u4e3b\u306a\u30b3\u30b9\u30c8\u5897\u52a0\u8981\u56e0\u3011<\/strong><\/p>\n<div class=\"box_info box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#BA55D3;\">\n\t\t<p style=\"margin-bottom: 3px;\"><strong><span style=\"color: #ba55d3;\">\u25c6<\/span>\u4e00\u6642\u7684\u306a\u30b3\u30b9\u30c8<\/strong><\/p>\n<ul>\n<li>IFRS\u306b\u6e96\u62e0\u3057\u305f\u30b0\u30eb\u30fc\u30d7\u4f1a\u8a08\u65b9\u91dd\u7b56\u5b9a<\/li>\n<li>\u89aa\u4f1a\u793e\u53ca\u3073\u5b50\u4f1a\u793e\u306e\u6c7a\u7b97\u65e5\u3084\u4f1a\u8a08\u65b9\u91dd\u306e\u7d71\u4e00<\/li>\n<li>\u696d\u52d9\u30d7\u30ed\u30bb\u30b9\u306e\u5909\u66f4\u3084\u60c5\u5831\u30b7\u30b9\u30c6\u30e0\u306e\u6539\u4fee<\/li>\n<\/ul>\n<p style=\"margin-bottom: 3px;\"><strong><span style=\"color: #ba55d3;\">\u25c6<\/span>\u7d99\u7d9a\u7684\u306a\u30b3\u30b9\u30c8<\/strong><\/p>\n<ul>\n<li>IFRS\u3078\u306e\u7d44\u66ff\u4f5c\u696d<\/li>\n<li>\u65e5\u672c\u57fa\u6e96\u3088\u308a\u5897\u52a0\u3059\u308b\u958b\u793a\u9805\u76ee\u3078\u306e\u5bfe\u5fdc<\/li>\n<\/ul>\n<\/div>\n<p>\u4e0a\u8a18\u306e\u9805\u76ee\u306e\u3046\u3061\u60c5\u5831\u30b7\u30b9\u30c6\u30e0\u306e\u6539\u4fee\u30b3\u30b9\u30c8\u306f\u591a\u304f\u306e\u4f01\u696d\u304c\u6c17\u306b\u3055\u308c\u308b\u3068\u3053\u308d\u3067\u3042\u308b\u3002\u3053\u308c\u3089\u306e\u5bfe\u5fdc\u8981\u5426\u3084\u5bfe\u5fdc\u65b9\u6cd5\u306f\u3001\u5404\u793e\u304cIFRS\u5c0e\u5165\u306e\u76ee\u7684\u30fb\u30e1\u30ea\u30c3\u30c8\u3068\u3057\u3066\u4f55\u306b\u91cd\u70b9\u3092\u7f6e\u304f\u304b\u306b\u3088\u3063\u3066\u5f71\u97ff\u3055\u308c\u308b\uff08\u8a73\u7d30\u306f\u672c\u9023\u8f09\u306e<strong>\u3010\u7b2c\uff13\u56de\u3011<\/strong>\u3067\u7d39\u4ecb\uff09\u3002<\/p>\n<p>\u307e\u305f\u3001\u4f1a\u8a08\u51e6\u7406\u3084\u60c5\u5831\u30b7\u30b9\u30c6\u30e0\u306e\u691c\u8a0e\u306b\u52a0\u3048\u3066\u5927\u304d\u306a\u8ad6\u70b9\u3068\u306a\u308b\u306e\u304c\u3001\u6c7a\u7b97\u65e5\u7d71\u4e00\u30fb\u6c7a\u7b97\u65e9\u671f\u5316\u3067\u3042\u308b\u3002<\/p>\n<p>IFRS\u9069\u7528\u5f8c\u306e\u9023\u7d50\u7d4c\u7406\u696d\u52d9\u306e\u904b\u7528\u306b\u5411\u3051\u305f\u53d6\u7d44\u307f\u3068\u3057\u3066\u3001IFRS\u5c0e\u5165\u6642\u306b\u6c7a\u7b97\u65e5\u7d71\u4e00\u30fb\u6c7a\u7b97\u65e9\u671f\u5316\u3092\u7740\u624b\u3059\u308b\u610f\u5473\u5408\u3044\u306f\u5927\u304d\u3044\u3068\u3044\u3048\u308b\uff08\u8a73\u7d30\u306f\u672c\u9023\u8f09\u306e<strong>\u3010\u7b2c\uff14\u56de\u3011<\/strong>\u3067\u7d39\u4ecb\uff09\u3002<\/p>\n<p>&nbsp;<\/p>\n<div class=\"box_info box clear\" style=\"font-size:16px; line-height:26px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#0000CD;\">\n\t\t<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:3px;border-color:#0000CD;\"><\/div>\n<p><span style=\"color: #0000cd; font-size: 18px;\"><strong>\u300a\u30dd\u30a4\u30f3\u30c8\uff13\u300b<\/strong><\/span><br \/>\n<strong>\u95a2\u4fc2\u8005\u306b\u304a\u3051\u308b\u4f1a\u8a08\u4eba\u6750\u306e\u88fe\u91ce\u306e\u62e1\u5927\u304c\u671f\u5f85\u3055\u308c\u308b\u3053\u3068<\/strong><\/p>\n<\/div>\n<p>IFRS\u79fb\u884c\u6642\u306e\u8ab2\u984c\u3068\u3057\u3066\u6700\u3082\u591a\u6570\u306e\u4f01\u696d\u304c\u6319\u3052\u305f\u306e\u304c\u300c\u7279\u5b9a\u306e\u4f1a\u8a08\u57fa\u6e96\u3078\u306e\u5bfe\u5fdc\u300d\u3001\u7279\u306b\u5224\u65ad\u30fb\u898b\u7a4d\u308a\u306e\u8981\u7d20\u304c\u5f37\u3044\u9805\u76ee\u306e\u4f1a\u8a08\u51e6\u7406\u3067\u3042\u3063\u305f\u3002<\/p>\n<p>\u4f01\u696d\u306e\u5074\u3082\u81ea\u793e\u306e\u30d3\u30b8\u30cd\u30b9\u30e2\u30c7\u30eb\u3092\u3069\u3046\u4f1a\u8a08\u51e6\u7406\u3059\u308b\u304b\u3001\u539f\u5247\u4e3b\u7fa9\u306eIFRS\u306e\u4e0b\u3067\u3001\u7df4\u5ea6\u304c\u6b20\u3051\u308b\u3068\u3068\u3082\u306b\u3001IFRS\u3092\u7406\u89e3\u3067\u304d\u308b\u4eba\u6750\u306e\u78ba\u4fdd\u3068\u3044\u3046\u554f\u984c\u304c\u3042\u308b\u3068\u3059\u308b\u4f01\u696d\u3082\u76f8\u5f53\u6570\u307f\u3089\u308c\u305f\u3002<\/p>\n<p style=\"margin-bottom: 3px;\"><strong>\u3010IFRS\u79fb\u884c\u6642\u306e\u8ab2\u984c\u3011<\/strong><\/p>\n<p><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2015\/05\/kensho_ifrsreport1-7.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-69382\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2015\/05\/kensho_ifrsreport1-7.png\" alt=\"\" width=\"350\" height=\"261\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2015\/05\/kensho_ifrsreport1-7.png 681w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2015\/05\/kensho_ifrsreport1-7-300x223.png 300w\" sizes=\"(max-width: 350px) 100vw, 350px\" \/><\/a><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-top: -24px; padding-left: 15px;\"><span style=\"font-size: 12px;\">\u51fa\u6240\uff1a\u91d1\u878d\u5e81 \u300cIFRS\u9069\u7528\u30ec\u30dd\u30fc\u30c8\u300d<a title=\"\u91d1\u878d\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.fsa.go.jp\/news\/26\/sonota\/20150415-1\/01.pdf#page=64\" target=\"_blank\" rel=\"noopener\">54\u9801<\/a>\u3088\u308a\u4f5c\u6210<\/span><\/p>\n<p>\u3053\u308c\u3089\u306f\u4e3b\u306b\u3001IFRS\u5c0e\u5165\u3092\u76ee\u6307\u3059\u3046\u3048\u3067\u5fc5\u8981\u4e0d\u53ef\u6b20\u3068\u306a\u308bIFRS\u4f1a\u8a08\u65b9\u91dd\u66f8\u3092\u7b56\u5b9a\u3059\u308b\u969b\u306e\u8ab2\u984c\u3067\u3042\u308b\uff08\u8a73\u7d30\u306f\u672c\u9023\u8f09\u306e<strong>\u3010\u7b2c\uff12\u56de\u3011<\/strong>\u3067\u7d39\u4ecb\uff09\u3002<\/p>\n<p>IFRS\u4f1a\u8a08\u65b9\u91dd\u66f8\u306f\u3001\u5404\u30b0\u30eb\u30fc\u30d7\u4f1a\u793e\u306e\u7d4c\u7406\u90e8\u54e1\u304c\u63a1\u308b\u3079\u304d\u4f1a\u8a08\u51e6\u7406\u3092\u6b63\u3057\u304f\u5224\u65ad\u3067\u304d\u308b\u3082\u306e\u3067\u306a\u304f\u3066\u306f\u306a\u3089\u306a\u3044\u305f\u3081\u3001IFRS\u57fa\u6e96\u66f8\u306e\u629c\u304d\u66f8\u304d\u3067\u306f\u306a\u304f\u3001\u4f1a\u793e\u306e\u30d3\u30b8\u30cd\u30b9\u306b\u5373\u3057\u305f\u3001\u7406\u89e3\u3057\u3084\u3059\u3044\u8a00\u8449\u3067\u3001\u304b\u3064\u5341\u5206\u306a\u8a73\u7d30\u5ea6\u3067\u8a18\u8ff0\u3055\u308c\u3066\u3044\u308b\u3053\u3068\u304c\u5fc5\u8981\u3067\u3042\u308b\u3002<\/p>\n<p>\u305d\u306e\u305f\u3081\u3001\u672c\u30ec\u30dd\u30fc\u30c8\u306b\u304a\u3044\u3066\u300e\u4f1a\u8a08\u4eba\u6750\u306e\u88fe\u91ce\u306e\u62e1\u5927\u304c\u671f\u5f85\u3055\u308c\u308b\u300f\u3068\u8868\u73fe\u3055\u308c\u3066\u3044\u308b\u304c\u3001\u3088\u308a\u6b63\u78ba\u306b\u306f\u3001\u30d3\u30b8\u30cd\u30b9\u30e2\u30c7\u30eb\u306e\u628a\u63e1\u80fd\u529b\u3084\u95a2\u4fc2\u8005\u3068\u306e\u30b3\u30df\u30e5\u30cb\u30b1\u30fc\u30b7\u30e7\u30f3\u80fd\u529b\u3068\u3044\u3063\u305f\u3001\u5f93\u6765\u4f1a\u8a08\u4eba\u6750\u306b\u6c42\u3081\u3089\u308c\u3066\u3044\u306a\u3044\u30b9\u30ad\u30eb\u3092\u3082\u3064\u4eba\u6750\u304c\u6c42\u3081\u3089\u308c\u3066\u3044\u308b\u3068\u3044\u3048\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<div class=\"box_info box clear\" style=\"font-size:16px; line-height:26px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#0000CD;\">\n\t\t<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:3px;border-color:#0000CD;\"><\/div>\n<p><span style=\"color: #0000cd; font-size: 18px;\"><strong>\u300a\u30dd\u30a4\u30f3\u30c8\uff14\u300b<\/strong><\/span><br \/>\n<strong>IFRS\u3078\u306e\u79fb\u884c\u30d7\u30ed\u30bb\u30b9\u306b\u3042\u305f\u308a\u3001\u4ed6\u793e\u3068\u306e\u9023\u643a\u3084\u4ed6\u793e\u4e8b\u4f8b\u306e\u5206\u6790\u3092\u6d3b\u7528\u3059\u308b\u3053\u3068<\/strong><\/p>\n<\/div>\n<p>IFRS\u5c0e\u5165\u306b\u304a\u3051\u308b\u3059\u3079\u3066\u306e\u5c40\u9762\u3067\u3001\u4ed6\u793e\u4e8b\u4f8b\u306f\u53c2\u8003\u306b\u306a\u308a\u3001\u4ed6\u793e\u3068\u9023\u643a\u3059\u308b\u3053\u3068\u306f\u52b9\u679c\u7684\u3067\u5186\u6ed1\u306a\u79fb\u884c\u30d7\u30ed\u30bb\u30b9\u306b\u3064\u306a\u304c\u308b\u3068\u3044\u3046\u6307\u6458\u304c\u3042\u3063\u305f\u3002<\/p>\n<p>\u3057\u305f\u304c\u3063\u3066\u3001\u4eca\u5f8cIFRS\u9069\u7528\u3092\u691c\u8a0e\u3059\u308b\u5834\u5408\u3001\u76e3\u67fb\u4eba\u306b\u4f9d\u5b58\u3059\u308b\u306e\u3067\u306f\u306a\u304f\u3001\u4f01\u696d\u81ea\u3089\u304c\u5916\u90e8\u60c5\u5831\uff08\u57fa\u6e96\u6539\u5b9a\u306e\u52d5\u5411\u3084\u3001\u540c\u696d\u4ed6\u793e\u3001IFRS\u65e9\u671f\u9069\u7528\u4f01\u696d\u3001EU\u4f01\u696d\u7b49\u306e\u4e8b\u4f8b\u306a\u3069\uff09\u3092\u53ce\u96c6\u3057\u3064\u3064\u3001\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u3092\u63a8\u9032\u3059\u308b\u4f53\u5236\u3092\u69cb\u7bc9\u3059\u3079\u304d\u3068\u8003\u3048\u3089\u308c\u308b\u3002<\/p>\n<h4 style=\"text-align: center;\"><span style=\"color: #008000;\"><strong>\uff0a\u3000\u3000\u3000\uff0a\u3000\u3000\u3000\uff0a<\/strong><\/span><\/h4>\n<p>\u4ee5\u4e0a\uff14\u3064\u306e\u30dd\u30a4\u30f3\u30c8\u304b\u3089\u3001IFRS\u5c0e\u5165\u3092\u691c\u8a0e\u3057\u3066\u3044\u308b\u4f01\u696d\u306f\u3001\u81ea\u793e\u306b\u304a\u3051\u308bIFRS\u5c0e\u5165\u306e\u76ee\u7684\u3092\u660e\u78ba\u306b\u3057\u3001IFRS\u4f1a\u8a08\u65b9\u91dd\u66f8\u306e\u7b56\u5b9a\u3084\u60c5\u5831\u30b7\u30b9\u30c6\u30e0\u306e\u691c\u8a0e\u3001\u6c7a\u7b97\u65e5\u7d71\u4e00\u30fb\u6c7a\u7b97\u65e9\u671f\u5316\u3078\u306e\u5bfe\u5fdc\u306a\u3069\u3092\u3001\u52b9\u7387\u7684\u306b\u53d6\u308a\u7d44\u3093\u3067\u3044\u304b\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3053\u3068\u304c\u5206\u304b\u308b\u3002<\/p>\n<p>\u305d\u306e\u969b\u3001\u793e\u5185\u3060\u3051\u3067\u306f\u3001\u4f1a\u8a08\u3084\u60c5\u5831\u30b7\u30b9\u30c6\u30e0\u7b49\u306e\u3059\u3079\u3066\u306b\u7cbe\u901a\u3057\u305f\u4eba\u6750\u3084\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u9078\u4efb\u3067\u6a5f\u52d5\u7684\u306b\u52d5\u3051\u308b\u4eba\u54e1\u306e\u78ba\u4fdd\u306f\u96e3\u3057\u3044\u5834\u5408\u304c\u591a\u3044\u3082\u306e\u3067\u3042\u308b\u3002\u307e\u305f\u3001\u5916\u90e8\u306e\u6700\u65b0\u60c5\u5831\u3092\u8abf\u67fb\u3057\u304d\u308c\u306a\u3044\u3001\u90e8\u9580\u9593\u3042\u308b\u3044\u306f\u4f1a\u793e\u9593\u306e\u5229\u5bb3\u95a2\u4fc2\u3092\u306a\u304b\u306a\u304b\u6253\u7834\u3067\u304d\u305a\u306b\u8abf\u6574\u304c\u9032\u307e\u306a\u3044\u3068\u3044\u3063\u305f\u554f\u984c\u3082\u8d77\u3053\u308a\u5f97\u308b\u3002<\/p>\n<p>\u305d\u3046\u3057\u305f\u5834\u5408\u3001IFRS\u5c0e\u5165\u306b\u7cbe\u901a\u3057\u305f\u7b2c\u4e09\u8005\u3092\u53c2\u753b\u3055\u305b\u308b\u3053\u3068\u306f\u975e\u5e38\u306b\u6709\u52b9\u3067\u3042\u308a\u3001\u3059\u3079\u3066\u3092\u793e\u5185\u4eba\u54e1\u3067\u307e\u304b\u306a\u3046\u3088\u308a\u3082\u3001\u52b9\u7387\u7684\u306b\u5c0e\u5165\u4f5c\u696d\u3092\u9032\u3081\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3002<\/p>\n<p 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