{"id":70280,"date":"2015-05-28T10:13:17","date_gmt":"2015-05-28T01:13:17","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=70280"},"modified":"2015-05-27T21:32:52","modified_gmt":"2015-05-27T12:32:52","slug":"ifrs-article-13","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/ifrs-article-13\/","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\uff13\u56de\u3011\u300c\u30b7\u30b9\u30c6\u30e0\u3078\u306e\u5bfe\u5fdc\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\uff13\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u30b7\u30b9\u30c6\u30e0\u3078\u306e\u5bfe\u5fdc\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>&nbsp;<\/p>\n<p>\u91d1\u878d\u5e81\u3088\u308a2015\u5e74\uff14\u670815\u65e5\u306b\u516c\u8868\u3055\u308c\u305f\u300c<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\">IFRS\u9069\u7528\u30ec\u30dd\u30fc\u30c8<\/a>\u300d\uff08\u4ee5\u4e0b\u3001\u9069\u7528\u30ec\u30dd\u30fc\u30c8\uff09\u306b\u3088\u308b\u3068\u3001IFRS\u306e\u9069\u7528\u306b\u969b\u3057\u3066\u591a\u304f\u306e\u4f01\u696d\u304c\u9023\u7d50\u6c7a\u7b97\u30b7\u30b9\u30c6\u30e0\u3068\u56fa\u5b9a\u8cc7\u7523\u30b7\u30b9\u30c6\u30e0\u306e\u5c0e\u5165\u307e\u305f\u306f\u66f4\u65b0\u3092\u5b9f\u65bd\u3057\u305f\u3053\u3068\u304c\u5831\u544a\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>\u672c\u7a3f\u3067\u306f\u3001IFRS\u5c0e\u5165\u306b\u4f34\u3046\u30b7\u30b9\u30c6\u30e0\u3078\u306e\u5f71\u97ff\u306e\u3046\u3061\u7279\u306b\u5c0e\u5165\u307e\u305f\u306f\u66f4\u65b0\u3092\u5b9f\u65bd\u3057\u305f\u3068\u306e\u56de\u7b54\u304c\u591a\u3044\u9023\u7d50\u4f1a\u8a08\u30b7\u30b9\u30c6\u30e0\u3078\u306e\u5f71\u97ff\u304a\u3088\u3073\u5bfe\u5fdc\u65b9\u6cd5\u306b\u3064\u3044\u3066\u3001\u4ee5\u4e0b\uff17\u9805\u76ee\u306b\u3064\u3044\u3066\u89e3\u8aac\u3059\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: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><strong>\uff11\u3000\u76ee\u7684\u3068\u30b7\u30b9\u30c6\u30e0\u5bfe\u5fdc<\/strong><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><strong>\uff12\u3000\u30b7\u30b9\u30c6\u30e0\u5316\u691c\u8a0e\u306e\u30bf\u30a4\u30df\u30f3\u30b0<\/strong><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><strong>\uff13\u3000\u9023\u7d50\u6c7a\u7b97\u30b7\u30b9\u30c6\u30e0\u69cb\u7bc9\u4e0a\u306e\u691c\u8a0e\u4e8b\u9805<\/strong><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><strong>\uff14\u3000\u9023\u7d50\u6c7a\u7b97\u30b7\u30b9\u30c6\u30e0\u306e\u69cb\u3048\u65b9<\/strong><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><strong>\uff15\u3000\u9023\u7d50\u6c7a\u7b97\u30c7\u30fc\u30bf\u306e\u53ce\u96c6<\/strong><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><strong>\uff16\u3000IFRS\u7d44\u66ff\u60c5\u5831\u306e\u53ce\u96c6\u65b9\u6cd5<\/strong><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><strong>\uff17\u3000IFRS\u8abf\u6574\u4e3b\u4f53<\/strong><\/p>\n<\/div>\n<p>\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\u65e8\u3001\u3054\u4e86\u627f\u3044\u305f\u3060\u304d\u305f\u3044\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff11\u3000\u76ee\u7684\u3068\u30b7\u30b9\u30c6\u30e0\u5bfe\u5fdc<\/strong><\/h4>\n<p>IFRS\u9069\u7528\u30ec\u30dd\u30fc\u30c8\u306b\u3088\u308b\u3068\u3001IFRS\u9069\u7528\u306e\u76ee\u7684\u306e\uff11\u3064\u306b\u300c\u7d4c\u55b6\u7ba1\u7406\u306e\u5f37\u5316\u300d\u3092\u6319\u3052\u3066\u3044\u308b\u30b1\u30fc\u30b9\u304c\u591a\u3044\uff08<a title=\"\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\" href=\"https:\/\/profession-net.com\/professionjournal\/ifrs-article-11\/\" target=\"_blank\">\u3010\u7b2c\uff11\u56de\u3011<\/a>\u53c2\u7167\uff09\u3002\u3053\u306e\u5834\u5408\u3001\u9023\u7d50\u30b0\u30eb\u30fc\u30d7\u5168\u4f53\u3092\u3042\u305f\u304b\u3082\uff11\u3064\u306e\u4f1a\u793e\u3068\u3057\u3066\u300c\u307f\u306a\u3057\u30b0\u30eb\u30fc\u30d7\u7d4c\u55b6\u7ba1\u7406\u300d\u3092\u884c\u3046\u305f\u3081\u3001\u5404\u793e\u306e\u4f1a\u8a08\u30b7\u30b9\u30c6\u30e0\u3092\u7d71\u4e00\u3059\u308b\u3053\u3068\u306b\u3088\u3063\u3066\u5404\u793e\u306e\u5358\u4f53\u30ec\u30d9\u30eb\u304b\u3089IFRS\u5bfe\u5fdc\u3059\u308b\u65b9\u6cd5\u304c\u3042\u308b\u3002<\/p>\n<p>\u3057\u304b\u3057\u3001IFRS\u306f\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u306b\u9069\u7528\u3055\u308c\u5358\u4f53\u6c7a\u7b97\u306b\u306f\u9069\u7528\u3055\u308c\u306a\u3044\u3053\u3068\u304b\u3089\u3001\u9023\u7d50\u6c7a\u7b97\u306e\u307f\u3067IFRS\u5bfe\u5fdc\u3059\u308b\u65b9\u6cd5\u304c\u6210\u308a\u7acb\u3064\u3053\u3068\u306b\u306a\u308b\u3002\u3053\u306e\u5834\u5408\u3001\u30b7\u30b9\u30c6\u30e0\u5bfe\u5fdc\u306b\u304a\u3044\u3066\u306f\u3001\u9023\u7d50\u4ed5\u8a33\u3067\u306e\u8abf\u6574\u4e2d\u5fc3\u306e\u5bfe\u5fdc\u306b\u306a\u308b\u3053\u3068\u304b\u3089\u3001\u524d\u8005\u306b\u6bd4\u3079\u3066IFRS\u5c0e\u5165\u671f\u9593\u3084\u30b3\u30b9\u30c8\u304c\u304b\u304b\u3089\u306a\u3044\u3002\u3057\u304b\u3057\u3001\u4e2d\u9577\u671f\u7684\u306b\u3001\u30b0\u30eb\u30fc\u30d7\u30ac\u30d0\u30ca\u30f3\u30b9\u306e\u9ad8\u5ea6\u5316\u3084\u7ba1\u7406\u30b3\u30b9\u30c8\u306e\u4f4e\u6e1b\u3092\u56f3\u308b\u3053\u3068\u3092\u8003\u3048\u308b\u3068\u3001<strong>\u56f3\u8868\uff11<\/strong>\u306b\u793a\u3059\u30b0\u30eb\u30fc\u30d7\u7d4c\u55b6\u7ba1\u7406\u57fa\u76e4\u306e\u7d71\u5408\u3092\u56f3\u308b\u3053\u3068\u3082\u691c\u8a0e\u306b\u5024\u3059\u308b\u3002<!--more--><\/p>\n<p><strong>\u3010\u56f3\u8868\uff11\u3000\u30b0\u30eb\u30fc\u30d7\u7d71\u5408\u7ba1\u7406\u30b7\u30b9\u30c6\u30e0\u7d71\u5408\u30a4\u30e1\u30fc\u30b8\u3011<\/strong><br \/>\n<a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2015\/05\/kensho_ifrsreport3-1.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-70287\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2015\/05\/kensho_ifrsreport3-1.png\" alt=\"\" width=\"650\" height=\"378\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2015\/05\/kensho_ifrsreport3-1.png 1169w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2015\/05\/kensho_ifrsreport3-1-300x174.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2015\/05\/kensho_ifrsreport3-1-1024x595.png 1024w\" sizes=\"(max-width: 650px) 100vw, 650px\" \/><\/a><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-top: -20px; padding-left: 15px;\"><span style=\"font-size: 12px;\">\u3010\u51fa\u6240\u3011\u3000\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\">\u65b0\u7248\u3000\u6210\u529f\u3059\u308b\uff01IFRS\u5c0e\u5165\u30d7\u30ed\u30b8\u30a7\u30af\u30c8<\/a>\u300f176\u30da\u30fc\u30b8\uff08\u6e05\u6587\u793e\u3000\u8457\u8005\uff1a\u30c7\u30ed\u30a4\u30c8 \u30c8\u30fc\u30de\u30c4 \u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u5408\u540c\u4f1a\u793e\uff09<\/span><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff12\u3000\u30b7\u30b9\u30c6\u30e0\u5316\u691c\u8a0e\u306e\u30bf\u30a4\u30df\u30f3\u30b0<\/strong><\/h4>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff08\uff11\uff09\u3000\u30b7\u30b9\u30c6\u30e0\u5316\u691c\u8a0e\u306e\u30bf\u30a4\u30df\u30f3\u30b0<\/strong><\/h4>\n<p>\u30b0\u30eb\u30fc\u30d7IFRS\u4f1a\u8a08\u65b9\u91dd\uff08<a title=\"\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\uff12\u56de\u3011\u300c\u539f\u5247\u4e3b\u7fa9\u3078\u306e\u5bfe\u5fdc\u300d\u2015IFRS\u4f1a\u8a08\u65b9\u91dd\u66f8\u306e\u4f5c\u6210\u65b9\u6cd5\u2015\" href=\"https:\/\/profession-net.com\/professionjournal\/ifrs-article-12\/\" target=\"_blank\">\u3010\u7b2c\uff12\u56de\u3011<\/a>\u53c2\u7167\uff09\u304c\u3042\u308b\u7a0b\u5ea6\u56fa\u307e\u3063\u305f\u6bb5\u968e\u3067\u3001\u305d\u308c\u306b\u5bfe\u5fdc\u3059\u308b\u305f\u3081\u306b\u696d\u52d9\u30fb\u30b7\u30b9\u30c6\u30e0\u3067\u3069\u306e\u3088\u3046\u306a\u8981\u4ef6\u3092\u6e80\u305f\u3059\u5fc5\u8981\u304c\u3042\u308b\u306e\u304b\u3092\u6574\u7406\u3059\u308b\u3002<\/p>\n<p>\u9023\u7d50\u6c7a\u7b97\u30b7\u30b9\u30c6\u30e0\u3067\u306e\u5bfe\u5fdc\u3092\u4e2d\u5fc3\u306bIFRS\u5c0e\u5165\u3059\u308b\u5834\u5408\u3067\u3082\u3001\u4f1a\u8a08\u5dee\u7570\u9805\u76ee\u3092\u78ba\u8a8d\u3057\u3001IFRS\u3078\u306e\u4fee\u6b63\u4ed5\u8a33\u3092\u30d1\u30c3\u30b1\u30fc\u30b8\u5316\u30fb\u6a19\u6e96\u5316\u3059\u308b\u306a\u3069\u3001IFRS\u4f1a\u8a08\u65b9\u91dd\u3092\u660e\u78ba\u5316\u3057\u305f\u4e0a\u3067\u30b7\u30b9\u30c6\u30e0\u5bfe\u5fdc\u3092\u884c\u3046\u65b9\u6cd5\u306b\u3088\u308a\u3001\u624b\u623b\u308a\u306a\u3069\u3092\u56de\u907f\u3057\u30b3\u30b9\u30c8\u306e\u6700\u5c0f\u5316\u30fb\u696d\u52d9\u306e\u9069\u6b63\u5316\u3092\u56f3\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3002<\/p>\n<p>\u30b7\u30b9\u30c6\u30e0\u5bfe\u5fdc\u3068\u3057\u3066\u4f55\u3092\u3069\u3053\u307e\u3067\u6539\u4fee\u30fb\u6539\u5584\u3059\u308b\u304b\u306e\u6c7a\u5b9a\u306f\u3001IFRS\u5bfe\u5fdc\u3092\u5b9f\u73fe\u3059\u308b\u3053\u3068\u306e\u307f\u306a\u3089\u305a\u3001IFRS\u5c0e\u5165\u5f8c\u306e\u7d4c\u7406\u90e8\u9580\u306e\u696d\u52d9\u8ca0\u8377\u3084\u4f1a\u793e\u306b\u3068\u3063\u3066\u306e\u4ed8\u52a0\u4fa1\u5024\u3092\u6c7a\u3081\u308b\u3053\u3068\u306b\u306a\u308b\u305f\u3081\u3001\u5341\u5206\u306a\u6e96\u5099\u3068\u691c\u8a0e\u304c\u5fc5\u8981\u3067\u3042\u308b\u3002<\/p>\n<p><strong>\u3010\u56f3\u8868\uff12\u3000\u30b7\u30b9\u30c6\u30e0\u5316\u65b9\u91dd\u306e\u691c\u8a0e\u3011<\/strong><br \/>\n<a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2015\/05\/kensho_ifrsreport3-2.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-70288\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2015\/05\/kensho_ifrsreport3-2.png\" alt=\"\" width=\"650\" height=\"524\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2015\/05\/kensho_ifrsreport3-2.png 1080w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2015\/05\/kensho_ifrsreport3-2-300x241.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2015\/05\/kensho_ifrsreport3-2-1024x824.png 1024w\" 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;\">\u3010\u51fa\u6240\u3011\u3000\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\">\u65b0\u7248\u3000\u6210\u529f\u3059\u308b\uff01IFRS\u5c0e\u5165\u30d7\u30ed\u30b8\u30a7\u30af\u30c8<\/a>\u300f121\u30da\u30fc\u30b8\uff08\u6e05\u6587\u793e\u3000\u8457\u8005\uff1a\u30c7\u30ed\u30a4\u30c8 \u30c8\u30fc\u30de\u30c4 \u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u5408\u540c\u4f1a\u793e\uff09<\/span><\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff08\uff12\uff09\u3000\u4ed6\u306e\u95a2\u9023\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u306b\u5bfe\u3059\u308b\u5f71\u97ff<\/strong><\/h4>\n<p>\u793e\u5185\u3067\u306fIFRS\u5c0e\u5165\u306e\u307b\u304b\u306b\u3082\u3001\u696d\u52d9\u6539\u5584\u3084\u30b7\u30b9\u30c6\u30e0\u5237\u65b0\u306a\u3069\u3055\u307e\u3056\u307e\u306a\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u304c\u5b9f\u65bd\u307e\u305f\u306f\u8a08\u753b\u3055\u308c\u3066\u3044\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u3002\u305d\u306e\u5834\u5408\u3001\u4e8c\u91cd\u306e\u30b7\u30b9\u30c6\u30e0\u6295\u8cc7\u3084\u4f5c\u696d\u306e\u624b\u623b\u308a\u30fb\u91cd\u8907\u3092\u907f\u3051\u308b\u305f\u3081\u306b\u3001IFRS\u5c0e\u5165\u306b\u5f71\u97ff\u3059\u308b\u53ef\u80fd\u6027\u306e\u3042\u308b\u4ed6\u306e\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u3078\u306e\u5f71\u97ff\u3082\u8003\u616e\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3002\u3057\u305f\u304c\u3063\u3066\u3001\u3053\u308c\u3089\u95a2\u4fc2\u3059\u308b\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u3068\u5e73\u4ec4\u3092\u3068\u3063\u3066\u9032\u3081\u308b\u3053\u3068\u304c\u597d\u307e\u3057\u3044\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff13\u3000\u9023\u7d50\u6c7a\u7b97\u30b7\u30b9\u30c6\u30e0\u69cb\u7bc9\u4e0a\u306e\u691c\u8a0e\u4e8b\u9805<\/strong><\/h4>\n<p>IFRS\u5c0e\u5165\u3092\u9023\u7d50\u4f1a\u8a08\u30b7\u30b9\u30c6\u30e0\u3067\u5bfe\u5fdc\u3059\u308b\u5834\u5408\u306b\u304a\u3044\u3066\u3001\u4ee5\u4e0b\u306e\u9023\u7d50\u6c7a\u7b97\u30b7\u30b9\u30c6\u30e0\u69cb\u7bc9\u4e0a\u306e\u691c\u8a0e\u4e8b\u9805\u306b\u3064\u3044\u3066\u5f71\u97ff\u3092\u628a\u63e1\u3057\u30b7\u30b9\u30c6\u30e0\u5bfe\u5fdc\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3002<\/p>\n<p>\u3053\u308c\u3089\u306e\u691c\u8a0e\u4e8b\u9805\u306f\u30b0\u30eb\u30fc\u30d7\u5171\u901a\u306e\u4f1a\u8a08\u57fa\u76e4\u3092\u69cb\u7bc9\u3057IFRS\u5bfe\u5fdc\u3059\u308b\u5834\u5408\u306b\u304a\u3044\u3066\u3082\u9023\u7d50\u30b7\u30b9\u30c6\u30e0\u3067\u5bfe\u5fdc\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u9805\u76ee\u3067\u3042\u308b\u3002<\/p>\n<p><strong>\u3010\u56f3\u8868\uff13\u3000\u9023\u7d50\u6c7a\u7b97\u30b7\u30b9\u30c6\u30e0\u69cb\u7bc9\u4e0a\u306e\u691c\u8a0e\u4e8b\u9805\u4f8b\u3011<\/strong><br \/>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#D3D3D3;color:#000000;border-color:#808080;\">\n\t\t<h4 style=\"text-align: center;\"><span style=\"color: #800000;\"><strong>\u300a\u9023\u7d50\u6c7a\u7b97\u30c7\u30fc\u30bf\u53ce\u96c6\u306b\u304a\u3051\u308b\u691c\u8a0e\u4e8b\u9805\u300b<\/strong><\/span><\/h4>\n<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 10px;\"><strong>\u25c6\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u306e\u8868\u793a\u9805\u76ee<\/strong><\/p>\n<p style=\"padding-left: 30px;\">\u5305\u62ec\u5229\u76ca\u8a08\u7b97\u66f8\u3084\u8ca1\u653f\u72b6\u614b\u8a08\u7b97\u66f8\u7b49\u306e\u8868\u793a\u9805\u76ee\u304c\u76f8\u9055\u3059\u308b\u3002<br \/>\n\u4f8b\u3048\u3070\u3001\u7d4c\u5e38\u5229\u76ca\u3084\u7279\u5225\u5229\u76ca\u306e\u6709\u7121\u3084\u975e\u7d99\u7d9a\u4e8b\u696d\u306e\u8868\u793a\u306e\u6709\u7121\u306a\u3069\u3002<\/p>\n<\/div>\n<\/div>\n<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 10px;\"><strong>\u25c6\u4e26\u884c\u958b\u793a\u5bfe\u5fdc<\/strong><\/p>\n<p style=\"padding-left: 30px;\">\u6700\u521d\u306bIFRS\u3067\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u3092\u4f5c\u6210\u3057\u305f\u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8\u3092\u63d0\u51fa\u3057\u305f\u3068\u304d\u306b\u3001\u65e5\u672c\u57fa\u6e96\u306e\u8981\u7d04\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u306e\u4e26\u884c\u958b\u793a\u304c\u5fc5\u8981\u3067\u3042\u308b\u3002<br \/>\n\u307e\u305f\u3001\u65e5\u672c\u57fa\u6e96\u3068IFRS\u3068\u306e\u4e3b\u8981\u306a\u9805\u76ee\u306e\u5dee\u7570\u306f\u3001\u305d\u306e\u5f8c\u3082\u7d99\u7d9a\u3057\u3066\u958b\u793a\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3002<\/p>\n<\/div>\n<\/div>\n<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 10px;\"><strong>\u25c6\u4f1a\u8a08\u65b9\u91dd\u306e\u7d71\u4e00<\/strong><\/p>\n<p style=\"padding-left: 30px;\">\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u306e\u57fa\u790e\u3068\u306a\u308b\u500b\u793e\u8ca1\u52d9\u8af8\u8868\uff08\u6301\u5206\u6cd5\u9069\u7528\u4f1a\u793e\u3092\u542b\u3080\uff09\u306e\u4f1a\u8a08\u65b9\u91dd\u304c\u3001IFRS\u306b\u57fa\u3065\u3044\u305f\u30b0\u30eb\u30fc\u30d7\u4f1a\u8a08\u65b9\u91dd\u306b\u7d71\u4e00\u3055\u308c\u3066\u3044\u308b\u5fc5\u8981\u304c\u3042\u308b\u3002<\/p>\n<\/div>\n<\/div>\n<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 10px;\"><strong>\u25c6\u9023\u7d50\u7bc4\u56f2<\/strong><\/p>\n<p style=\"padding-left: 30px;\">\u9023\u7d50\u7bc4\u56f2\u304c\u7570\u306a\u308b\u5834\u5408\u304c\u3042\u308b\u3002<\/p>\n<\/div>\n<\/div>\n<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 10px;\"><strong>\u25c6\u6c7a\u7b97\u65e5\u7d71\u4e00<\/strong><\/p>\n<p style=\"padding-left: 30px;\">\u5b50\u4f1a\u793e\u3001\u6301\u5206\u6cd5\u9069\u7528\u4f1a\u793e\u306e\u9023\u7d50\u6c7a\u7b97\u65e5\u3078\u306e\u7d71\u4e00\u304c\u8981\u6c42\u3055\u308c\u308b\u3002<br \/>\n\u6c7a\u7b97\u65e5\u304c\u7d71\u4e00\u3055\u308c\u3066\u3044\u306a\u3044\u5834\u5408\u3001\u9023\u7d50\u6c7a\u7b97\u65e5\u73fe\u5728\u306e\u4eee\u6c7a\u7b97\u304c\u5b9f\u52d9\u4e0a\u4e0d\u53ef\u80fd\u3067\u3042\u308b\u5b50\u4f1a\u793e\u53ca\u3073\u6301\u5206\u6cd5\u9069\u7528\u4f1a\u793e\u306e\u8ca1\u52d9\u8af8\u8868\u306e\u6c7a\u7b97\u65e5\u307e\u3067\u306e\u91cd\u8981\u306a\u53d6\u5f15\u53c8\u306f\u4e8b\u8c61\u306e\u5f71\u97ff\u8abf\u6574\u304c\u5fc5\u8981\u3067\u3042\u308b\u3002<\/p>\n<\/div>\n<\/div>\n<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 10px;\"><strong>\u25c6\u6ce8\u8a18\u60c5\u5831<\/strong><\/p>\n<p style=\"padding-left: 30px;\">\u65e5\u672c\u57fa\u6e96\u306b\u6bd4\u3079\u3066\u958b\u793a\u304c\u6c42\u3081\u3089\u308c\u308b\u6ce8\u8a18\u306e\u9805\u76ee\u304a\u3088\u3073\u5185\u5bb9\uff08\u91d1\u984d\u60c5\u5831\u3001\u5b9a\u6027\u60c5\u5831\uff09\u304c\u5897\u5927\u3059\u308b\u3002<\/p>\n<\/div>\n<\/div>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#D3D3D3;color:#000000;border-color:#808080;\">\n\t\t<h4 style=\"text-align: center;\"><span style=\"color: #800000;\"><strong>\u300a\u9023\u7d50\u6c7a\u7b97\u624b\u7d9a\u4e0a\u306e\u691c\u8a0e\u4e8b\u9805\u300b<\/strong><\/span><\/h4>\n<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 10px;\"><strong>\u25c6\u672a\u5b9f\u73fe\u640d\u76ca\u6d88\u53bb\u306b\u4fc2\u308b\u7a0e\u52b9\u679c<\/strong><\/p>\n<p style=\"padding-left: 30px;\">\u65e5\u672c\u57fa\u6e96\u3067\u306f\u8ca9\u58f2\u5074\u3001IFRS\u3067\u306f\u8cfc\u8cb7\u5074\u306e\u7a0e\u7387\u3092\u4f7f\u7528\u3057\u3066\u7a0e\u52b9\u679c\u4f1a\u8a08\u3092\u884c\u3046\u3002<\/p>\n<\/div>\n<\/div>\n<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 10px;\"><strong>\u25c6\u306e\u308c\u3093<\/strong><\/p>\n<p style=\"padding-left: 30px;\">\u65e5\u672c\u57fa\u6e96\u3067\u306f\u898f\u5247\u7684\u306b\u511f\u5374\u3001IFRS\u3067\u306f\u898f\u5247\u7684\u306b\u511f\u5374\u305b\u305a\u6bce\u671f\u6e1b\u640d\u30c6\u30b9\u30c8\u3092\u5b9f\u65bd\u3059\u308b\u3002<\/p>\n<\/div>\n<\/div>\n<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 10px;\"><strong>\u25c6\u975e\u652f\u914d\u6301\u5206\u306b\u304a\u3051\u308b\u914d\u5206\u306b\u95a2\u308f\u308b\u5b50\u4f1a\u793e\u306e\u6b20\u640d<\/strong><\/p>\n<p style=\"padding-left: 30px;\">\u65e5\u672c\u57fa\u6e96\u3067\u306f\u3001\u30de\u30a4\u30ca\u30b9\u306e\u975e\u652f\u914d\u6301\u5206\u3092\u8a8d\u8b58\u3057\u306a\u3044\uff08\u8d85\u904e\u984d\u306f\u89aa\u4f1a\u793e\u6301\u5206\u306b\u5e30\u5c5e\uff09\u304c\u3001IFRS\u3067\u306f\u975e\u652f\u914d\u6301\u5206\u306e\u6b8b\u9ad8\u304c\u501f\u65b9\u306b\u306a\u308b\u3068\u3057\u3066\u3082\u3001\u89aa\u4f1a\u793e\u306e\u682a\u4e3b\u3068\u975e\u652f\u914d\u6301\u5206\u306b\u5e30\u5c5e\u3055\u305b\u308b\u3002<\/p>\n<\/div>\n<\/div>\n<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 10px;\"><strong>\u25c6\u5728\u5916\u5b50\u4f1a\u793e\u306e\u8ca1\u52d9\u8af8\u8868\u306e\u63db\u7b97<\/strong><\/p>\n<p style=\"padding-left: 30px;\">\u5728\u5916\u5b50\u4f1a\u793e\u306e\u6a5f\u80fd\u901a\u8ca8\uff08\u4f8b\u3048\u3070\u7c73\u30c9\u30eb\uff09\u304c\u8868\u793a\u901a\u8ca8\uff08\u4f8b\u3048\u3070\u5186\uff09\u3068\u7570\u306a\u3063\u3066\u304a\u308a\u3001\u6a5f\u80fd\u901a\u8ca8\u304b\u3089\u8868\u793a\u901a\u8ca8\u3078\u306e\u63db\u7b97\u306e\u5834\u5408\u3001IFRS\u3067\u306f\u8cc7\u7523\u3068\u8ca0\u50b5\u306f\u6c7a\u7b97\u65e5\u30ec\u30fc\u30c8\u3001\u53ce\u76ca\u8cbb\u7528\u306f\u3001\u539f\u5247\u3001\u53d6\u5f15\u65e5\u30ec\u30fc\u30c8\u3067\u63db\u7b97\u3059\u308b\u3002<\/p>\n<\/div>\n<\/div>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#D3D3D3;color:#000000;border-color:#808080;\">\n\t\t<h4 style=\"text-align: center;\"><span style=\"color: #800000;\"><strong>\u300a\u521d\u5ea6\u9069\u7528\u6642\u306e\u691c\u8a0e\u4e8b\u9805\u300b<\/strong><\/span><\/h4>\n<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 10px;\"><strong>\u25c6\u6bd4\u8f03\u5bfe\u8c61\u671f\u9593\u306e\u8ca1\u52d9\u8af8\u8868<\/strong><\/p>\n<p style=\"padding-left: 30px;\">IFRS\u306b\u6e96\u62e0\u3057\u305f\u4f1a\u8a08\u51e6\u7406\u306e\u51fa\u767a\u70b9\u3068\u306a\u308bIFRS\u79fb\u884c\u65e5\u306e\u958b\u59cb\u8ca1\u653f\u72b6\u614b\u8a08\u7b97\u66f8\u3092IFRS\u306b\u6e96\u62e0\u3057\u3066\u4f5c\u6210\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3002<br \/>\n\u6bd4\u8f03\u5bfe\u8c61\u671f\u9593\u306e\u3001\u8ca1\u653f\u72b6\u614b\u8a08\u7b97\u66f8\u3001\u6301\u5206\u5909\u52d5\u8a08\u7b97\u66f8\u3001\u30ad\u30e3\u30c3\u30b7\u30e5\uff65\u30d5\u30ed\u30fc\u8a08\u7b97\u66f8\u304a\u3088\u3073\u6ce8\u8a18\u60c5\u5831\u306e\u4f5c\u6210\u304c\u5fc5\u8981\u3067\u3042\u308b\u3002<\/p>\n<\/div>\n<\/div>\n<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 10px;\"><strong>\u25c6\u70ba\u66ff\u63db\u7b97\u8abf\u6574<\/strong><\/p>\n<p style=\"padding-left: 30px;\">IFRS\u3067\u306fIFRS\u79fb\u884c\u65e5\u306e\u7d2f\u7a4d\u70ba\u66ff\u63db\u7b97\u8abf\u6574\u3092\u30bc\u30ed\u3068\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3002<\/p>\n<\/div>\n<\/div>\n<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 10px;\"><strong>\u25c6\u8abf\u6574\u8868<\/strong><\/p>\n<p style=\"padding-left: 30px;\">\u5f93\u524d\u306e\u4f1a\u8a08\u539f\u5247\uff08\u4f8b\u3048\u3070\u3001\u65e5\u672c\u57fa\u6e96\uff09\u304b\u3089IFRS\u3078\u306e\u79fb\u884c\u304c\u3001\u5831\u544a\u3055\u308c\u305f\u8ca1\u653f\u72b6\u614b\u3001\u8ca1\u52d9\u696d\u7e3e\u53ca\u3073\u30ad\u30e3\u30c3\u30b7\u30e5\u30fb\u30d5\u30ed\u30fc\u306b\u3069\u306e\u3088\u3046\u306b\u5f71\u97ff\u3057\u305f\u306e\u304b\u3092\u8aac\u660e\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3002<br \/>\n\u8abf\u6574\u8868\u306e\u958b\u793a\u304c\u6c42\u3081\u3089\u308c\u308b\u306e\u306f\u3001<\/p>\n<ul>\n<ul>\n<li>\u8cc7\u672c\u306e\u8abf\u6574\u8868\u304cIFRS\u79fb\u884c\u65e5\u3068\u5f93\u524dGAAP\u3067\u5831\u544a\u3057\u305f\u6700\u7d42\u671f\u9593\u306e\u671f\u672b\u65e5<\/li>\n<li>\u5305\u62ec\u5229\u76ca\u306e\u8abf\u6574\u8868\u304c\u5f93\u524dGAAP\u3067\u5831\u544a\u3057\u305f\u6700\u7d42\u671f\u9593<\/li>\n<li>\u30ad\u30e3\u30c3\u30b7\u30e5\u30fb\u30d5\u30ed\u30fc\u8a08\u7b97\u66f8\u306e\u91cd\u8981\u306a\u4fee\u6b63<\/li>\n<\/ul>\n<\/ul>\n<p style=\"padding-left: 30px;\">\u307e\u305f\u3001\u56db\u534a\u671f\u304b\u3089IFRS\u5c0e\u5165\u306e\u5834\u5408\u306b\u306f\u3001\u3053\u308c\u306b<\/p>\n<ul>\n<ul>\n<li>\u524d\u5e74\u306e\u540c\u56db\u534a\u671f\u672b\u306e\u81ea\u5df1\u8cc7\u672c<\/li>\n<li>\u524d\u5e74\u306e\u540c\u56db\u534a\u671f\u306e\u5305\u62ec\u5229\u76ca\uff08\uff13\u30f6\u6708\u3068\u7d2f\u8a08\uff09<\/li>\n<\/ul>\n<\/ul>\n<p style=\"padding-left: 30px;\">\u306e\u8abf\u6574\u8868\u304c\u52a0\u308f\u308b\u3002<\/p>\n<\/div>\n<\/div>\n<\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: 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style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff15\u3000\u9023\u7d50\u6c7a\u7b97\u30c7\u30fc\u30bf\u306e\u53ce\u96c6<\/strong><\/h4>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff08\uff11\uff09\u3000\u53ce\u96c6\u30c7\u30fc\u30bf\u306e\u6b63\u78ba\u6027\u306e\u62c5\u4fdd<\/strong><\/h4>\n<p>\u901a\u5e38\u3001IFRS\u306b\u304a\u3044\u3066\u3082\u500b\u793e\u304b\u3089\u53ce\u96c6\u3059\u308b\u500b\u5225\u8ca1\u52d9\u8af8\u8868\u30c7\u30fc\u30bf\u3092\u3082\u3068\u306b\u9023\u7d50\u6c7a\u7b97\u3092\u884c\u3046\u3002\u9023\u7d50\u6c7a\u7b97\u306e\u52b9\u7387\u6027\u3084\u6b63\u78ba\u6027\u306f\u3001\u3044\u304b\u306b\u3057\u3066\u6b63\u78ba\u306a\u9023\u7d50\u6c7a\u7b97\u30c7\u30fc\u30bf\u3092\u9069\u6642\u306b\u53ce\u96c6\u3067\u304d\u308b\u304b\u3069\u3046\u304b\u306b\u304b\u304b\u3063\u3066\u3044\u308b\u3002\u958b\u793a\u9805\u76ee\u306e\u5897\u52a0\u3084IFRS\u7d44\u66ff\u60c5\u5831<span style=\"font-size: 12px;\">\uff08\u5f8c\u8ff0\uff09<\/span>\u306a\u3069\u3001\u500b\u793e\u304b\u3089\u53ce\u96c6\u3059\u308b\u9023\u7d50\u6c7a\u7b97\u30c7\u30fc\u30bf\u306e\u7a2e\u985e\u304a\u3088\u3073\u91cf\u306e\u5897\u52a0\u304c\u907f\u3051\u3089\u308c\u306a\u3044\u3002<\/p>\n<p>\u3053\u306e\u305f\u3081\u3001\u4eca\u307e\u3067\u4ee5\u4e0a\u306b\u3001\u9023\u7d50\u6c7a\u7b97\u30c7\u30fc\u30bf\u9593\u306e\u6574\u5408\u6027\u30c1\u30a7\u30c3\u30af\u3092\u500b\u793e\u5074\u306b\u884c\u308f\u305b\u308b\u4ed5\u7d44\u307f\u306e\u69cb\u7bc9\u304c\u91cd\u8981\u3068\u306a\u308b\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: 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style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff16\u3000IFRS\u7d44\u66ff\u60c5\u5831\u306e\u53ce\u96c6\u65b9\u6cd5<\/strong><\/h4>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff08\uff11\uff09\u3000\u9023\u7d50\u30d1\u30c3\u30b1\u30fc\u30b8<\/strong><\/h4>\n<p>IFRS\u9023\u7d50\u30d1\u30c3\u30b1\u30fc\u30b8\u306b\u306f\u3001IFRS\u306b\u3088\u308b\u9023\u7d50\u6c7a\u7b97\u304a\u3088\u3073\u958b\u793a\u3092\u884c\u3046\u305f\u3081\u306b\u5fc5\u8981\u306a\u60c5\u5831\u3092\u3059\u3079\u3066\u76db\u308a\u8fbc\u3080\u5fc5\u8981\u304c\u3042\u308b\u3002\u3053\u306e\u305f\u3081\u3001\u5f93\u6765\u306e\u65e5\u672c\u57fa\u6e96\u3067\u7528\u3044\u3066\u3044\u305f\u9023\u7d50\u30d1\u30c3\u30b1\u30fc\u30b8\u306b\u306f\u306a\u3044\u9805\u76ee\u3068\u3057\u3066\u300cIFRS\u7d44\u66ff\u60c5\u5831\u300d\u304c\u3042\u308b\u3002<\/p>\n<p>IFRS\u7d44\u66ff\u60c5\u5831\u3092\u4f5c\u6210\u3059\u308b\u306b\u306f\u3001\u65e5\u672c\u57fa\u6e96\u304b\u3089\u306e\u300cIFRS\u7d44\u66ff\u4ed5\u8a33\u300d\u306e\u5b9a\u7fa9\u304c\u5fc5\u8981\u3068\u306a\u308b\u3002\u4f1a\u8a08\u57fa\u6e96\u306e\u5dee\u7570\u9805\u76ee\u306b\u3064\u3044\u3066\u3001\u4f7f\u7528\u3059\u308b\u52d8\u5b9a\u79d1\u76ee\u3068\u4fee\u6b63\u91d1\u984d\u306e\u7b97\u5f0f\u306e\u5b9a\u7fa9\u3092\u8e0f\u307e\u3048\u3066\u3001\u9023\u7d50\u30d1\u30c3\u30b1\u30fc\u30b8\u306b\u7d44\u307f\u8fbc\u3080IFRS\u7d44\u66ff\u4ed5\u8a33\u60c5\u5831\u3092\u691c\u8a0e\u3059\u308b\u3053\u3068\u306b\u306a\u308b\u3002IFRS\u7d44\u66ff\u30b7\u30fc\u30c8\u306e\u30a4\u30e1\u30fc\u30b8\u306f<strong>\u56f3\u8868\uff15<\/strong><span style=\"font-size: 12px;\">\uff08\u5f8c\u63b2\uff09<\/span>\u306b\u793a\u3059\u3068\u304a\u308a\u3067\u3042\u308b\u3002<\/p>\n<p><strong>\u3010\u56f3\u8868\uff14\u3000IFRS\u7d44\u66ff\u60c5\u5831\u306e\u5b9a\u7fa9\u3068\u9023\u7d50\u30d1\u30c3\u30b1\u30fc\u30b8\u306e\u4f5c\u6210\u30bf\u30b9\u30af\u3011<\/strong><br \/>\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<div><strong>\u25b7IFRS\u7d44\u66ff\u60c5\u5831\u306e\u5b9a\u7fa9<\/strong><\/div>\n<ul>\n<li>IFRS\u7d44\u66ff\u4ed5\u8a33\u306e\u691c\u8a0e<\/li>\n<li>IFRS\u7d44\u66ff\u4ed5\u8a33\u4f5c\u6210\u306b\u5fc5\u8981\u306a\u60c5\u5831\u306e\u691c\u8a0e<\/li>\n<li>IFRS\u7d44\u66ff\u4ed5\u8a33\u306e\u4f5c\u6210\u4e3b\u4f53\u306e\u691c\u8a0e<\/li>\n<\/ul>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#808080;\"><\/div>\n<div><strong>\u25b7\u9023\u7d50\u30d1\u30c3\u30b1\u30fc\u30b8\u306e\u4f5c\u6210<\/strong><\/div>\n<ul>\n<li>\u9023\u7d50\u30d1\u30c3\u30b1\u30fc\u30b8\u4f53\u7cfb\u306e\u691c\u8a0e<\/li>\n<li>\u73fe\u72b6\u306e\u9023\u7d50\u30d1\u30c3\u30b1\u30fc\u30b8\u304b\u3089\u5909\u66f4\u70b9\u306e\u691c\u8a0e<\/li>\n<li>\u8a08\u7b97\u30fb\u30c1\u30a7\u30c3\u30af\u6a5f\u80fd\u306e\u8ffd\u52a0\u30fb\u4fee\u6b63\u3092\u542b\u3080\u3001\u9023\u7d50\u30d1\u30c3\u30b1\u30fc\u30b8\u306e\u8a2d\u8a08<\/li>\n<li>\u9023\u7d50\u4f1a\u8a08\u30b7\u30b9\u30c6\u30e0\u6539\u4fee\u65b9\u91dd\u3068\u306e\u6574\u5408\u6027\u3068\u306e\u6574\u5408\u6027\u78ba\u4fdd<\/li>\n<\/ul>\n<\/div>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-top: -20px; padding-left: 15px;\"><span style=\"font-size: 12px;\">\u3010\u51fa\u6240\u3011\u3000\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\">\u65b0\u7248\u3000\u6210\u529f\u3059\u308b\uff01IFRS\u5c0e\u5165\u30d7\u30ed\u30b8\u30a7\u30af\u30c8<\/a>\u300f130\u30da\u30fc\u30b8\uff08\u6e05\u6587\u793e\u3000\u8457\u8005\uff1a\u30c7\u30ed\u30a4\u30c8 \u30c8\u30fc\u30de\u30c4 \u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u5408\u540c\u4f1a\u793e\uff09<\/span><\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff08\uff12\uff09\u3000\u7d44\u66ff\u4ed5\u8a33\u306e\u81ea\u52d5\u5316<\/strong><\/h4>\n<p>\u9023\u7d50\u6c7a\u7b97\u306e\u52b9\u7387\u5316\u30fb\u65e9\u671f\u5316\u3092\u56f3\u308b\u306b\u306f\u3001\u5b9a\u578b\u4ed5\u8a33\u306e\u8d77\u7968\u4f5c\u696d\u306f\u6975\u529b\u81ea\u52d5\u5316\u3057\u3001\u81ea\u52d5\u5316\u3055\u308c\u308b\u4ed5\u8a33\u306e\u30c1\u30a7\u30c3\u30af\u304a\u3088\u3073\u5206\u6790\u4f5c\u696d\u306b\u6642\u9593\u3092\u30b7\u30d5\u30c8\u3055\u305b\u308b\u3053\u3068\u304c\u5fc5\u8981\u3067\u3042\u308b\u3002<\/p>\n<p>IFRS\u7d44\u66ff\u4ed5\u8a33\u306e\u7a2e\u985e\u3084\u5bfe\u8c61\u3068\u306a\u308b\u500b\u793e\u306e\u6570\u306f\u3001\u4f1a\u8a08\u57fa\u6e96\u5dee\u7570\u306e\u6570\u306b\u6bd4\u4f8b\u3059\u308b\u3002IFRS\u7d44\u66ff\u306e\u4ed5\u8a33\u306f\u3001\u5b9a\u578b\u5316\uff08\u501f\u65b9\u8cb8\u65b9\u306e\u52d8\u5b9a\u79d1\u76ee\u304c\u30eb\u30fc\u30eb\u5316\u3067\u304d\u3001\u7d44\u66ff\u4ed5\u8a33\u306e\u91d1\u984d\u306e\u307f\u304c\u6bce\u671f\u307e\u305f\u306f\u62e0\u70b9\u6bce\u306b\u9055\u3046\uff09\u3067\u304d\u308b\u5834\u5408\u304c\u591a\u3044\u3068\u601d\u308f\u308c\u308b\u3002<\/p>\n<p>IFRS\u7d44\u66ff\u306e\u4ef6\u6570\u304c\u5c11\u306a\u3044\u5834\u5408\u306b\u306f\u3001IFRS\u7d44\u66ff\u4ed5\u8a33\u3092\u30de\u30cb\u30e5\u30a2\u30eb\u8d77\u7968\u3067\u5bfe\u5fdc\u3059\u308b\u3053\u3068\u3082\u8003\u3048\u3089\u308c\u308b\u304c\u3001\u305d\u306e\u4ef6\u6570\u304c\u591a\u3044\u5834\u5408\u306b\u306f\u3001\u500b\u793e\u304b\u3089\u53ce\u96c6\u3057\u305fIFRS\u7d44\u66ff\u60c5\u5831\u3092\u3082\u3068\u306bIFRS\u7d44\u66ff\u306e\u4ed5\u8a33\u8d77\u7968\u306e\u81ea\u52d5\u5316\u3092\u56f3\u308b\u3053\u3068\u304c\u63a8\u5968\u3055\u308c\u308b\u3002<\/p>\n<p>\u5f93\u6765\u3001\u5185\u90e8\u53d6\u5f15\u6d88\u53bb\u3001\u6295\u8cc7\u8cc7\u672c\u306e\u76f8\u6bba\u6d88\u53bb\u7b49\u306e\u9023\u7d50\u56fa\u6709\u306e\u9023\u7d50\u4fee\u6b63\u4ed5\u8a33\u751f\u6210\u304c\u81ea\u52d5\u5316\u3067\u304d\u308b\u70b9\u3092\u30bb\u30fc\u30eb\u30b9\u30dd\u30a4\u30f3\u30c8\u306b\u3057\u3066\u3044\u308b\u9023\u7d50\u6c7a\u7b97\u30b7\u30b9\u30c6\u30e0\u30d9\u30f3\u30c0\u30fc\u304c\u591a\u3044\u304c\u3001\u4eca\u5f8c\u306f\u3001IFRS\u306e\u8abf\u6574\u4ed5\u8a33\u3092\u81ea\u52d5\u5316\u3059\u308b\u4ed5\u7d44\u307f\u304c\u88c5\u5099\u3055\u308c\u3001\u3055\u3089\u306b\u3001\u5c06\u6765\u306eIFRS\u306e\u6539\u8a02\u306b\u5bfe\u5fdc\u3059\u308b\u305f\u3081\u306b\u30e6\u30fc\u30b6\u30fc\u6bce\u306b\u67d4\u8edf\u306b\u81ea\u52d5\u5316\u30ed\u30b8\u30c3\u30af\u3092\u69cb\u7bc9\u3067\u304d\u308b\u3053\u3068\u3092\u53ef\u80fd\u306b\u3059\u308b\u6a5f\u80fd\u306e\u6709\u7121\u304c\u9023\u7d50\u6c7a\u7b97\u30b7\u30b9\u30c6\u30e0\u3092\u9078\u5b9a\u3059\u308b\u969b\u306e\u8a55\u4fa1\u9805\u76ee\u306b\u52a0\u308f\u308b\u3053\u3068\u306b\u306a\u308b\u3002<\/p>\n<p><strong>\u3010\u56f3\u8868\uff15\u3000IFRS\u8abf\u6574\u306e\u7d44\u66ff\u30b7\u30fc\u30c8\u306e\u30a4\u30e1\u30fc\u30b8\u3011<\/strong><br \/>\n<a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2015\/05\/kensho_ifrsreport3-3.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-70289\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2015\/05\/kensho_ifrsreport3-3.png\" alt=\"\" width=\"650\" height=\"256\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2015\/05\/kensho_ifrsreport3-3.png 1088w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2015\/05\/kensho_ifrsreport3-3-300x118.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2015\/05\/kensho_ifrsreport3-3-1024x403.png 1024w\" sizes=\"(max-width: 650px) 100vw, 650px\" \/><\/a><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-top: -24px; padding-left: 30px;\"><span style=\"font-size: 12px;\">\uff08\u203b\uff09<\/span>\u3000<span style=\"font-size: 12px;\">\u7b46\u8005\u4f5c\u6210<\/span><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff17\u3000IFRS\u8abf\u6574\u4e3b\u4f53<\/strong><\/h4>\n<p>IFRS\u5c0e\u5165\u306b\u3042\u305f\u3063\u3066\u3001\u8ca1\u52d9\u8af8\u8868\u3092\u3069\u306e\u6bb5\u968e\u3067IFRS\u30d9\u30fc\u30b9\u306b\u7d44\u307f\u66ff\u3048\u308b\u304b\u3092\u691c\u8a0e\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3002 <strong>\u56f3\u8868\uff16<\/strong>\u306b\u793a\u3059\u3088\u3046\u306b\u3001\u9023\u7d50\u6c7a\u7b97\u30b7\u30b9\u30c6\u30e0\u306b\u3088\u308aIFRS\u5bfe\u5fdc\u3059\u308b\u5834\u5408\u3067\u3082\u3001\u89aa\u4f1a\u793e\u306e\u9023\u7d50\u30b7\u30b9\u30c6\u30e0\u3067IFRS\u7d44\u66ff\u3092\u884c\u3046\u300c\u89aa\u4f1a\u793e\u96c6\u4e2d\u5bfe\u5fdc\u30e2\u30c7\u30eb\u300d\u3068\u3001\u500b\u793e\u5074\u3067IFRS\u7d44\u66ff\u3092\u884c\u3046\u300c\u4f1a\u793e\u5206\u6563\u5bfe\u5fdc\u30e2\u30c7\u30eb\u300d\u304c\u3042\u308b\u3002<\/p>\n<p>\u89aa\u4f1a\u793e\u96c6\u4e2d\u5bfe\u5fdc\u30e2\u30c7\u30eb\u306e\u5834\u5408\u3001IFRS\u7d44\u66ff\u3092\u89aa\u4f1a\u793e\u3067\u884c\u3046\u3053\u3068\u304b\u3089\u89aa\u4f1a\u793e\u5074\u306e\u8ca0\u62c5\u304c\u91cd\u304f\u306a\u308a\u3001IFRS\u7d44\u66ff\u306e\u691c\u8a3c\u304c\u96e3\u3057\u304f\u306a\u308b\u306e\u306b\u5bfe\u3057\u3001\u4f1a\u793e\u5206\u6563\u5bfe\u5fdc\u30e2\u30c7\u30eb\u306e\u5834\u5408\u3001\u5b50\u4f1a\u793e\u5074\u306e\u8ca0\u62c5\u304c\u91cd\u304f\u306a\u308b\u304c\u3001IFRS\u7d44\u66ff\u306e\u691c\u8a3c\u304c\u884c\u3044\u3084\u3059\u304f\u306a\u308b\u3068\u3044\u3046\u7279\u5fb4\u304c\u3042\u308b\u3002<\/p>\n<p>\u3069\u3061\u3089\u306e\u65b9\u6cd5\u3092\u63a1\u7528\u3059\u308b\u5834\u5408\u3067\u3082\u3001\u500b\u793e\u5074\u3067IFRS\u7d44\u66ff\u306e\u8981\u5426\u306e\u5224\u65ad\u3084\u7d44\u66ff\u57fa\u790e\u30c7\u30fc\u30bf\u306e\u53ce\u96c6\u306e\u4ed5\u7d44\u307f\u3092\u69cb\u7bc9\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3002<\/p>\n<p><strong>\u3010\u56f3\u8868\uff16\u3000IFRS\u5bfe\u5fdc\u30d1\u30bf\u30fc\u30f3\u3011<\/strong><br \/>\n<a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2015\/05\/kensho_ifrsreport3-4.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-70290\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2015\/05\/kensho_ifrsreport3-4.png\" alt=\"\" width=\"650\" height=\"444\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2015\/05\/kensho_ifrsreport3-4.png 1118w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2015\/05\/kensho_ifrsreport3-4-300x204.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2015\/05\/kensho_ifrsreport3-4-1024x698.png 1024w\" sizes=\"(max-width: 650px) 100vw, 650px\" \/><\/a><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-top: -24px; padding-left: 30px;\"><span style=\"font-size: 12px;\">\uff08\u203b\uff09<\/span>\u3000<span style=\"font-size: 12px;\">\u7b46\u8005\u4f5c\u6210<\/span><\/p>\n<p style=\"text-align: right;\">\uff08\u4e86\uff09<\/p>\n<\/p><\/p><\/div>\n    <div class=\"decentralization-view mt-4\">\n        <p class=\"text\">\u3053\u306e\u8a18\u4e8b\u5168\u6587\u3092\u3054\u89a7\u3044\u305f\u3060\u304f\u306b\u306f\u3001\u30d7\u30ed\u30d5\u30a7\u30c3\u30b7\u30e7\u30f3\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\u306e\u4f1a\u54e1\u767b\u9332\u304a\u3088\u3073\u30ed\u30b0\u30a4\u30f3\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n        <p class=\"text\">\u3059\u3067\u306b\u4f1a\u54e1\u767b\u9332\u3092\u3055\u308c\u3066\u3044\u308b\u65b9\u306f\u3001\u4e0b\u8a18\u30dc\u30bf\u30f3\u304b\u3089\u30ed\u30b0\u30a4\u30f3\u306e\u3046\u3048\u3001\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n        <div><button class=\"js-click-open-form-login btn-set active\">\u30ed\u30b0\u30a4\u30f3<\/button><\/div>\n        <p class=\"text\">Profession Journal\u306e\u3059\u3079\u3066\u306e\u8a18\u4e8b\u3092\u3054\u89a7\u3044\u305f\u3060\u304f\u306b\u306f\u3001\u300c\u30d7\u30ec\u30df\u30a2\u30e0\u4f1a\u54e1\uff08\u6709\u6599\uff09\u300d\u3078\u306e\u3054\u767b\u9332\u304c\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u3002<br>\n        \u306a\u304a\u3001\u300e\u901f\u5831\u89e3\u8aac\u300f\u306b\u3064\u3044\u3066\u306f\u300c\u4e00\u822c\u4f1a\u54e1\uff08\u7121\u6599\uff09\u300d\u3078\u306e\u3054\u767b\u9332\u3067\u3082\u3001\u3054\u89a7\u3044\u305f\u3060\u3051\u307e\u3059\u3002<br>\n        \u203b\u4ed6\u306b\u3082Web\u30bb\u30df\u30ca\u30fc\u53d7\u3051\u653e\u984c\u306e\u30b9\u30fc\u30d1\u30fc\u30d7\u30ec\u30df\u30a2\u30e0\u4f1a\u54e1\u306a\u3069\u304c\u3054\u3056\u3044\u307e\u3059\u3002<\/p>\n        <p 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