{"id":80842,"date":"2015-11-19T10:13:28","date_gmt":"2015-11-19T01:13:28","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=80842"},"modified":"2015-11-18T21:22:06","modified_gmt":"2015-11-18T12:22:06","slug":"ifrs-article-16","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/ifrs-article-16\/","title":{"rendered":"\u3014\u958b\u793a\u4e8b\u4f8b\u304b\u3089\u307f\u305f\u3015IFRS\u4efb\u610f\u9069\u7528\u4f01\u696d\u306e\u300c\u6e1b\u4fa1\u511f\u5374\u65b9\u6cd5\u306e\u5909\u66f4\u300d\u3092\u3081\u3050\u308b\u52d5\u5411"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h4 style=\"text-align: center;\"><strong><span style=\"color: #9400d3;\"><span style=\"color: #800080;\">\u3014\u958b\u793a\u4e8b\u4f8b\u304b\u3089\u307f\u305f\u3015<\/span><br \/>\n<\/span><\/strong><span style=\"color: #b22222; font-size: 25px;\"><strong>IFRS<\/strong><\/span><strong><span style=\"font-size: 25px;\">\u4efb\u610f\u9069\u7528\u4f01\u696d<\/span>\u306e<br \/>\n\u300c\u6e1b\u4fa1\u511f\u5374\u65b9\u6cd5\u306e\u5909\u66f4\u300d\u3092\u3081\u3050\u308b\u52d5\u5411<\/strong><\/h4>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u4ef0\u661f\u76e3\u67fb\u6cd5\u4eba<br \/>\n\u516c\u8a8d\u4f1a\u8a08\u58eb\u3000<strong>\u677e\u6d66\u3000\u5b8f\u6a39<\/strong><\/p>\n<p>&nbsp;<\/p>\n<h4><strong>\uff11\u3000 \u306f\u3058\u3081\u306b<\/strong><\/h4>\n<p>\u8fd1\u5e74\u3001\u65e5\u672c\u4f01\u696d\u306b\u304a\u3044\u3066\u3001\u6e1b\u4fa1\u511f\u5374\u65b9\u6cd5\u3092\u300c\u5b9a\u7387\u6cd5\u300d\u304b\u3089\u300c\u5b9a\u984d\u6cd5\u300d\u3078\u5909\u66f4\u3059\u308b\u4f01\u696d\u304c\u5897\u3048\u3066\u3044\u308b\u3002<\/p>\n<p>\u65e5\u672c\u3067\u306f\u3001\u591a\u304f\u306e\u4f01\u696d\u304c\u5b9a\u7387\u6cd5\u3092\u63a1\u7528\u3057\u3066\u3044\u308b\u304c\u3001IFRS\u9069\u7528\u6642\u306b\u306f\u6e1b\u4fa1\u511f\u5374\u65b9\u6cd5\u3092\u5b9a\u7387\u6cd5\u304b\u3089\u5b9a\u984d\u6cd5\u306b\u5909\u66f4\u3059\u308b\u4f1a\u793e\u304c\u591a\u3044\u3068\u8a00\u308f\u308c\u3066\u3044\u308b\u3002\u8fd1\u5e74\u5897\u52a0\u3057\u3066\u3044\u308b\u65e5\u672c\u57fa\u6e96\u306b\u304a\u3051\u308b\u6e1b\u4fa1\u511f\u5374\u65b9\u6cd5\u306e\u5909\u66f4\u306f\u3001IFRS\u306e\u9069\u7528\u3092\u898b\u636e\u3048\u305f\u52d5\u304d\u3068\u3082\u8003\u3048\u3089\u308c\u308b\u3002<\/p>\n<p>\u6211\u304c\u56fd\u306b\u304a\u3051\u308b\u56fd\u969b\u4f1a\u8a08\u57fa\u6e96\uff08IFRS\uff09\u306e\u5f37\u5236\u9069\u7528\u306f\u4f9d\u7136\u3068\u3057\u3066\u5ef6\u671f\u3055\u308c\u3066\u3044\u308b\u3082\u306e\u306e\u3001IFRS\u4efb\u610f\u9069\u7528\u4f01\u696d\u6570\u306f\u5e73\u621027\u5e74\uff18\u6708\u306b\u306f68\u793e\u3068\u306a\u308a\u3001\u5e74\u3005\u5897\u52a0\u50be\u5411\u306b\u3042\u308b\u3002<\/p>\n<p>\u3053\u306e\u3088\u3046\u306a\u8003\u5bdf\u306e\u4e0b\u3001\u672c\u7a3f\u3067\u306fIFRS\u5c0e\u5165\u306b\u304a\u3044\u3066\u7279\u306b\u8ad6\u70b9\u3068\u306a\u308b\u6e1b\u4fa1\u511f\u5374\u65b9\u6cd5\u306e\u9078\u629e\u306b\u3064\u3044\u3066\u3001IFRS\u4efb\u610f\u9069\u7528\u4f01\u696d\u304c\u5b9f\u969b\u306b\u9078\u629e\u3057\u305f\u6e1b\u4fa1\u511f\u5374\u65b9\u6cd5\u3001IFRS\u9069\u7528\u524d\u5f8c\u306e\u6e1b\u4fa1\u511f\u5374\u65b9\u6cd5\u306e\u5909\u66f4\u52d5\u5411\u306b\u3064\u3044\u3066\u8abf\u67fb\u5206\u6790\u3059\u308b\u3002<!--more--><\/p>\n<p>&nbsp;<\/p>\n<h4><strong>\uff12\u3000\u6e1b\u4fa1\u511f\u5374\u65b9\u6cd5\u306b\u4fc2\u308b\u65e5\u672c\u57fa\u6e96\u3068IFRS\u306e\u6bd4\u8f03<\/strong><\/h4>\n<div class=\"box_info box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFE4E1;color:#000000;border-color:#FFB6C1;\">\n\t\t<h3 style=\"text-align: center;\"><span style=\"color: #b22222;\">\u25c6\u6e1b\u4fa1\u511f\u5374\u65b9\u6cd5\u25c6<\/span><\/h3>\n<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:3px;border-color:#000000;\"><\/div>\n<h4 style=\"text-align: center;\"><strong>\u300a\u65e5\u672c\u57fa\u6e96\u300b<\/strong><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:3px;border-color:#000000;\"><\/div>\n<p>\u5b9a\u984d\u6cd5\u3001\u5b9a\u7387\u6cd5\u306a\u3069\u306e\u4e00\u5b9a\u306e\u65b9\u6cd5\u306b\u3088\u308b\u3002<br \/>\n\u5177\u4f53\u7684\u306b\u306f\u3001\u5b9a\u984d\u6cd5\u3001\u5b9a\u7387\u6cd5\u3001\u7d1a\u6570\u6cd5\u3001\u751f\u7523\u9ad8\u6bd4\u4f8b\u6cd5\u304c\u4f8b\u793a\u3055\u308c\u3066\u3044\u308b\uff08\u4f01\u696d\u4f1a\u8a08\u539f\u5247\u6ce8\u89e3\u3000\u6ce820\uff09\u3002<\/p>\n<\/div>\n<\/div>\n<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:3px;border-color:#000000;\"><\/div>\n<h4 style=\"text-align: center;\"><strong>\u300aIFRS\u300b<\/strong><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:3px;border-color:#000000;\"><\/div>\n<p>\u8cc7\u7523\u306e\u5c06\u6765\u306e\u7d4c\u6e08\u7684\u4fbf\u76ca\u304c\u4f01\u696d\u306b\u3088\u3063\u3066\u6d88\u8cbb\u3055\u308c\u308b\u30d1\u30bf\u30fc\u30f3\u3092\u53cd\u6620\u3059\u308b\u3082\u306e\u3067\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\uff08IAS\u7b2c16\u53f760\u9805\uff09\u3002<br \/>\n\u5177\u4f53\u7684\u306b\u306f\u3001\u5b9a\u984d\u6cd5\u3001\u5b9a\u7387\u6cd5\u3001\u751f\u7523\u9ad8\u6bd4\u4f8b\u6cd5\u304c\u4f8b\u793a\u3055\u308c\u3066\u3044\u308b\uff08IAS\u7b2c16\u53f762\u9805\uff09\u3002<\/p>\n<\/div>\n<\/div>\n<\/div>\n<p>\u65e5\u672c\u306e\u6709\u5f62\u56fa\u5b9a\u8cc7\u7523\u306e\u6e1b\u4fa1\u511f\u5374\u65b9\u6cd5\u306f\u3001\u6cd5\u4eba\u7a0e\u6cd5\u306b\u57fa\u3065\u304f\u4f1a\u8a08\u51e6\u7406\u304c\u5b9f\u52d9\u6163\u884c\u3068\u3057\u3066\u63a1\u7528\u3055\u308c\u3066\u304d\u305f\u3002\u4f01\u696d\u306f\u3001\u5b9a\u7387\u6cd5\u3084\u5b9a\u984d\u6cd5\u306a\u3069\u6cd5\u4eba\u7a0e\u6cd5\u306b\u5b9a\u3081\u3089\u308c\u305f\u6e1b\u4fa1\u511f\u5374\u65b9\u6cd5\u3092\u9078\u629e\u3057\u3001\u305d\u306e\u5f8c\u306f\u6bce\u671f\u8a08\u753b\u7684\u3001\u898f\u5247\u7684\u306b\u6e1b\u4fa1\u511f\u5374\u3092\u5b9f\u65bd\u3057\u3066\u3044\u308b\u3002<\/p>\n<p>\u6e1b\u4fa1\u511f\u5374\u65b9\u6cd5\u3068\u3057\u3066\u3001\u5b9a\u984d\u6cd5\u304b\u5b9a\u7387\u6cd5\u306e\u3044\u305a\u308c\u304b\u304c\u63a1\u7528\u3055\u308c\u308b\u3053\u3068\u304c\u591a\u3044\u304c\u3001\u4f7f\u7528\u958b\u59cb\u5f53\u521d\u306b\u3088\u308a\u591a\u304f\u306e\u6e1b\u4fa1\u511f\u5374\u8cbb\u3092\u640d\u91d1\u8a08\u4e0a\u3067\u304d\u308b\u3068\u3044\u3046\u7a0e\u52d9\u30e1\u30ea\u30c3\u30c8\u3092\u4eab\u53d7\u3059\u308b\u89b3\u70b9\u304b\u3089\u3001\u5b9a\u7387\u6cd5\u3092\u63a1\u7528\u3057\u3066\u3044\u308b\u4f01\u696d\u3082\u591a\u3044\u3002\u6e1b\u4fa1\u511f\u5374\u65b9\u6cd5\u306e\u9078\u629e\u306b\u3064\u3044\u3066\u306f\u3001\u65e5\u672c\u306e\u4f1a\u8a08\u57fa\u6e96\u3067\u306f\u8a18\u8f09\u3055\u308c\u3066\u304a\u3089\u305a\u3001\u5b9a\u984d\u6cd5\u3001\u5b9a\u7387\u6cd5\u306a\u3069\u3001\u5404\u4f01\u696d\u304c\u4efb\u610f\u306b\u9078\u629e\u3092\u884c\u3063\u3066\u3044\u308b\u3002<\/p>\n<p>\u4e00\u65b9IFRS\u3067\u306f\u3001\u8cc7\u7523\u306e\u5c06\u6765\u306e\u7d4c\u6e08\u7684\u4fbf\u76ca\u304c\u4f01\u696d\u306b\u3088\u3063\u3066\u6d88\u8cbb\u3055\u308c\u308b\u30d1\u30bf\u30fc\u30f3\u3092\u53cd\u6620\u3059\u308b\u65b9\u6cd5\u3068\u3057\u3066\u3001\u5e38\u306b\u7d4c\u6e08\u5b9f\u614b\u3092\u53cd\u6620\u3057\u305f\u3082\u306e\u3067\u3042\u308b\u3053\u3068\u304c\u6c42\u3081\u3089\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>\u3053\u3053\u3067\u3001\u300c\u5c06\u6765\u306e\u7d4c\u6e08\u7684\u4fbf\u76ca\u300d\u3068\u306f\u3001\u73fe\u91d1\u7372\u5f97\u3084\u8cbb\u7528\u524a\u6e1b\u306b\u8ca2\u732e\u3059\u308b\u80fd\u529b\u306e\u3053\u3068\u3067\u3042\u308b\u3002<\/p>\n<p>\u4f01\u696d\u306f\u6709\u5f62\u56fa\u5b9a\u8cc7\u7523\u3092\u4f7f\u7528\u3059\u308b\u3053\u3068\u3067\u73fe\u91d1\u3092\u7372\u5f97\uff08\u3082\u3057\u304f\u306f\u8cbb\u7528\u3092\u524a\u6e1b\uff09\u3059\u308b\u3002\u3057\u304b\u3057\u3001\u305d\u308c\u3068\u5f15\u304d\u63db\u3048\u306b\u6709\u5f62\u56fa\u5b9a\u8cc7\u7523\u306f\u73fe\u91d1\u7372\u5f97\uff08\u8cbb\u7528\u524a\u6e1b\uff09\u80fd\u529b\u3092\u5931\u3063\u3066\u3044\u304f\u3002\u3064\u307e\u308a\u3001\u6e1b\u4fa1\u511f\u5374\u306f\u305d\u306e\u5931\u308f\u308c\u305f\u80fd\u529b\u3092\u9069\u5207\u306b\u53cd\u6620\u3059\u308b\u3088\u3046\u306b\u884c\u3046\u5fc5\u8981\u304c\u3042\u308b\u3002<\/p>\n<p>\u5e38\u306b\u7d4c\u6e08\u5b9f\u614b\u3092\u53cd\u6620\u3055\u305b\u308b\u5fc5\u8981\u304c\u3042\u308b\u305f\u3081\u3001\u5c11\u306a\u304f\u3068\u3082\u5404\u4e8b\u696d\u5e74\u5ea6\u672b\u306b\u306f\u6e1b\u4fa1\u511f\u5374\u65b9\u6cd5\u306b\u3064\u3044\u3066\u518d\u691c\u8a0e\u3092\u884c\u3044\u3001\u3082\u3057\u4e88\u6e2c\u306b\u91cd\u8981\u306a\u5909\u66f4\u304c\u3042\u3063\u305f\u5834\u5408\u306b\u306f\u3001\u4f1a\u8a08\u4e0a\u306e\u898b\u7a4d\u308a\u306e\u5909\u66f4\u3068\u3057\u3066\u51e6\u7406\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\uff08IAS\u7b2c16\u53f751\u9805\u3001\u540c\u7b2c61\u9805\uff09\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4><strong>\uff13\u3000IFRS\u4efb\u610f\u9069\u7528\u4f01\u696d\u306e\u6e1b\u4fa1\u511f\u5374\u65b9\u6cd5<\/strong><\/h4>\n<h4><strong>\uff08\uff11\uff09\u3000\u63a1\u7528\u3055\u308c\u305f\u6e1b\u4fa1\u511f\u5374\u65b9\u6cd5<\/strong><\/h4>\n<p>2015\u5e74\uff18\u6708\u73fe\u5728\u306eIFRS\u9069\u7528\u6e08\u4f01\u696d\u306e\u6e1b\u4fa1\u511f\u5374\u65b9\u6cd5\u3092\u8abf\u3079\u305f\u7d50\u679c\u3001\u3059\u3079\u3066\u306e\u4f01\u696d\u304c\u3001IFRS\u9069\u7528\u5e74\u5ea6\u306e\u6e1b\u4fa1\u511f\u5374\u65b9\u6cd5\u306b\u3064\u3044\u3066\u5b9a\u984d\u6cd5\u3092\u63a1\u7528\u3057\u3066\u3044\u305f\u3002<\/p>\n<p style=\"text-align: center;\"><strong>\u3010\u63a1\u7528\u3057\u305f\u6e1b\u4fa1\u511f\u5374\u65b9\u6cd5\u3011<br \/>\n<a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2015\/10\/shoukyaku_henko1-1.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-80875\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2015\/10\/shoukyaku_henko1-1.png\" alt=\"\" width=\"338\" height=\"179\" \/><\/a>\u00a0<\/strong><\/p>\n<h4><strong>\uff08\uff12\uff09\u3000\u5b9a\u984d\u6cd5\u3092\u63a1\u7528\u3057\u305f\u7406\u7531<\/strong><\/h4>\n<p>\u5b9a\u984d\u6cd5\u3092\u63a1\u7528\u3057\u305f\u7406\u7531\u306b\u3064\u3044\u3066\u306f\u3001\u300c\u5b9a\u984d\u6cd5\u304c\u8cc7\u7523\u306b\u3088\u3063\u3066\u751f\u307f\u51fa\u3055\u308c\u308b\u5c06\u6765\u306e\u7d4c\u6e08\u7684\u4fbf\u76ca\u306e\u6d88\u8cbb\u306e\u60f3\u5b9a\u30d1\u30bf\u30fc\u30f3\u306b\u6700\u3082\u8fd1\u4f3c\u3057\u3066\u3044\u308b\u3068\u8003\u3048\u3089\u308c\u308b\u305f\u3081\u300d\uff08\u697d\u5929\uff08\u682a\uff09\u3001\u30de\u30cd\u30c3\u30af\u30b9\u30b0\u30eb\u30fc\u30d7\uff08\u682a\uff09\uff09\u3001\u300c\u8cc7\u7523\u304b\u3089\u5f97\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u5c06\u6765\u306e\u7d4c\u6e08\u7684\u4fbf\u76ca\u306e\u6d88\u8cbb\u30d1\u30bf\u30fc\u30f3\uff08\u53ce\u76ca\u3068\u8cbb\u7528\u306e\u3088\u308a\u9069\u5207\u306a\u5bfe\u5fdc\uff09\u3092\u53cd\u6620\u3057\u305f\u65b9\u6cd5\u3068\u3057\u3066\u4e3b\u3068\u3057\u3066\u5b9a\u984d\u6cd5\u3092\u9069\u7528\u300d\uff08\u5bcc\u58eb\u901a\uff08\u682a\uff09\uff09\u306a\u3069\u304c\u8a18\u8f09\u3055\u308c\u3066\u3044\u305f\u3002<\/p>\n<p>IFRS\u3067\u306f\u5b9a\u984d\u6cd5\u306e\u4ed6\u306b\u5b9a\u7387\u6cd5\u3001\u751f\u7523\u9ad8\u6bd4\u4f8b\u6cd5\u3082\u4f8b\u793a\u3055\u308c\u3066\u3044\u308b\uff08IAS\u7b2c16\u53f762\u9805\uff09\u304c\u3001IFRS\u4efb\u610f\u9069\u7528\u4f01\u696d\u306b\u304a\u3051\u308b\u6e1b\u4fa1\u511f\u5374\u65b9\u6cd5\u3068\u3057\u3066\u306f\u3001\u5b9a\u984d\u6cd5\u3092\u3088\u308a\u9069\u5207\u306a\u65b9\u6cd5\u3068\u5224\u65ad\u3057\u3066\u3044\u308b\u4f01\u696d\u304c\u591a\u3044\u3002<\/p>\n<p>\u3057\u304b\u3057\u3001\u5fc5\u305a\u3057\u3082\u5b9a\u984d\u6cd5\u306b\u9650\u5b9a\u305b\u305a\u306b\u3001\u300c\u4e3b\u3068\u3057\u3066\u5b9a\u984d\u6cd5\u300d\u3092\u63a1\u7528\u3059\u308b\u4f01\u696d\u308216\u793e\u307f\u3089\u308c\u305f\u3002<\/p>\n<p>\u30c8\u30fc\u30bb\u30a4\uff08\u682a\uff09\u3067\u306f\u3001\u300c\u4e3b\u3068\u3057\u3066\u5b9a\u984d\u6cd5\u306b\u3088\u308a\u8a08\u7b97\u3057\u3066\u304a\u308a\u307e\u3059\u3002\u307e\u305f\u3001\u5b9a\u7387\u6cd5\u306b\u3088\u308b\u6e1b\u4fa1\u511f\u5374\u304c\u3001\u5f53\u8a72\u8cc7\u7523\u304b\u3089\u751f\u3058\u308b\u5c06\u6765\u306e\u7d4c\u6e08\u7684\u4fbf\u76ca\u304c\u6d88\u8cbb\u3055\u308c\u308b\u30d1\u30bf\u30fc\u30f3\u3092\u3088\u308a\u826f\u304f\u53cd\u6620\u3059\u308b\u5834\u5408\u306b\u306f\u3001\u5b9a\u7387\u6cd5\u3092\u63a1\u7528\u3057\u3066\u304a\u308a\u307e\u3059\u3002\u300d\u3068\u3057\u3066\u304a\u308a\u3001\u539f\u5247\u306f\u5b9a\u984d\u6cd5\u304c\u8cc7\u7523\u306e\u5c06\u6765\u306e\u7d4c\u6e08\u7684\u4fbf\u76ca\u304c\u4f01\u696d\u306b\u3088\u3063\u3066\u6d88\u8cbb\u3055\u308c\u308b\u30d1\u30bf\u30fc\u30f3\u3092\u53cd\u6620\u3059\u308b\u3068\u8003\u3048\u3089\u308c\u308b\u3082\u306e\u306e\u3001\u8cc7\u7523\u306b\u3088\u3063\u3066\u306f\u5b9a\u7387\u6cd5\u306e\u63a1\u7528\u3082\u660e\u793a\u3057\u3066\u3044\u308b\u3002<\/p>\n<div class=\"box_info box clear\" style=\"font-size:13px; line-height:23px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#000000;\">\n\t\t<p><span style=\"color: #b22222;\">\uff3b\u8abf\u67fb\u65b9\u6cd5\u30fb\u5bfe\u8c61\uff3d<\/span><br \/>\n\u65e5\u672c\u53d6\u5f15\u6240\u30b0\u30eb\u30fc\u30d7\u300cIFRS\u9069\u7528\u6e08\u30fb\u9069\u7528\u6c7a\u5b9a\u4f1a\u793e\u4e00\u89a7\uff08\u5e73\u621027\u5e74\uff19\u6708\uff13\u65e5\uff09\u300d\u306b\u8a18\u8f09\u3055\u308c\u305fIFRS\u9069\u7528\u6e08\u4f1a\u793e\u657068\u793e\u306e\u3046\u3061\u3001\u65b0\u898f\u4e0a\u5834\u4f1a\u793e\u3092\u9664\u304f\u65e5\u672c\u57fa\u6e96\u304b\u3089IFRS\u3078\u5909\u66f4\u3057\u305f57\u793e\u3092\u5bfe\u8c61\u3068\u3059\u308b\u3002<br \/>\n\u307e\u305f\u3001<strong>\uff14<\/strong>\u306b\u3066\u300cIFRS\u4efb\u610f\u9069\u7528\u4f01\u696d\u306e\u6e1b\u4fa1\u511f\u5374\u65b9\u6cd5\u306e\u5909\u66f4\u52d5\u5411\u300d\u3092\u96c6\u8a08\u3057\u5206\u6790\u3057\u3066\u3044\u308b\u304c\u3001\u6e1b\u4fa1\u511f\u5374\u65b9\u6cd5\u3068\u3057\u3066\u3001\u300c\u4e3b\u3068\u3057\u3066\u5b9a\u984d\u6cd5\u300d\u3092\u63a1\u7528\u3057\u3066\u3044\u308b\u4f01\u696d\u3082\u3001\u300c\u5b9a\u984d\u6cd5\u300d\u306b\u7d71\u4e00\u3057\u3066\u96c6\u8a08\u3057\u3066\u3044\u308b\u3002<br \/>\n\u30af\u30c3\u30af\u30d1\u30c3\u30c9\u3001\u30cd\u30af\u30b9\u30c8\u3001\u30ce\u30fc\u30ea\u30c4\u92fc\u6a5f\u3001KDDI\u306f\u3001\u76f4\u8fd1\u306e\u5e74\u5ea6\u6c7a\u7b97\u306b\u304a\u3044\u3066\u5b9a\u7387\u6cd5\u3092\u63a1\u7528\u3057\u3066\u3044\u305f\u3082\u306e\u306eIFRS\u9069\u7528\u5e74\u5ea6\u306e\u7b2c\uff11\u56db\u534a\u671f\u8ca1\u52d9\u8af8\u8868\u304b\u3089\u5b9a\u984d\u6cd5\u306b\u5909\u66f4\u3057\u3066\u3044\u308b\u305f\u3081\u3001\u5e74\u5ea6\u6c7a\u7b97\u3067\u3082\u5b9a\u984d\u6cd5\u3067\u51e6\u7406\u3059\u308b\u3082\u306e\u3068\u4eee\u5b9a\u3057\u3066\u3044\u308b\u3002<\/p>\n<p>\uff08\u53c2\u8003\uff09\u3000\u65e5\u672c\u53d6\u5f15\u6240\u30b0\u30eb\u30fc\u30d7\u300c<a title=\"JPX\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.jpx.co.jp\/listing\/stocks\/ifrs\/\" target=\"_blank\">IFRS\u9069\u7528\u6e08\u30fb\u9069\u7528\u6c7a\u5b9a\u4f1a\u793e\u4e00\u89a7<\/a>\u300d<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff14\u3000IFRS\u4efb\u610f\u9069\u7528\u4f01\u696d\u306e\u6e1b\u4fa1\u511f\u5374\u65b9\u6cd5\u306e\u5909\u66f4\u52d5\u5411<\/strong><\/h4>\n<h4><strong>\uff08\uff11\uff09\u3000\u5909\u66f4\u3057\u305f\u30bf\u30a4\u30df\u30f3\u30b0<\/strong><\/h4>\n<p>\u4e0a\u8a18\u306e\u901a\u308a\u3001IFRS\u4efb\u610f\u9069\u7528\u4f01\u696d\u306f\u6e1b\u4fa1\u511f\u5374\u65b9\u6cd5\u3068\u3057\u3066\u5b9a\u984d\u6cd5\u3092\u63a1\u7528\u3057\u3066\u3044\u308b\u304c\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306b57\u793e\u306e\u3046\u306134\u793e\uff08\u7d0460\uff05\uff09\u304c\u3001IFRS\u9069\u7528\u5e74\u5ea6<span style=\"text-decoration: underline;\">\u4ee5\u524d<\/span>\u306b\u6e1b\u4fa1\u511f\u5374\u65b9\u6cd5\u3092\u5b9a\u7387\u6cd5\u304b\u3089\u5b9a\u984d\u6cd5\u3078\u5909\u66f4\u3057\u3066\u3044\u308b\u3002<\/p>\n<p style=\"text-align: center;\"><strong>\u3010\u5bfe\u8c61\u4f01\u696d\u306e\u52d5\u5411\uff0857\u793e\uff09\u3011<\/strong><br \/>\n<a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2015\/10\/shoukyaku_henko1-2.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-80879\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2015\/10\/shoukyaku_henko1-2.png\" alt=\"\" width=\"413\" height=\"182\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2015\/10\/shoukyaku_henko1-2.png 516w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2015\/10\/shoukyaku_henko1-2-300x131.png 300w\" sizes=\"(max-width: 413px) 100vw, 413px\" \/><\/a><\/p>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2015\/10\/shoukyaku_henko1-3.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-80878 aligncenter\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2015\/10\/shoukyaku_henko1-3.png\" alt=\"\u5909\u66f4\u3057\u305f\u30bf\u30a4\u30df\u30f3\u30b0 \u5909\u66f4\u3057\u305f\u30bf\u30a4\u30df\u30f3\u30b0 \u5909\u66f4\u3057\u305f\u30bf\u30a4\u30df\u30f3\u30b0 \u5909\u66f4\u3057\u305f\u30bf\u30a4\u30df\u30f3\u30b0 \u4f01\u696d \u6570 IFRS \u9069\u7528\u5e74\u5ea6 \u9069\u7528\u5e74\u5ea6 23 \u793e IFRS \u9069\u7528\u306e\u76f4\u524d\u5e74\u5ea6 \u9069\u7528\u306e\u76f4\u524d\u5e74\u5ea6 \u9069\u7528\u306e\u76f4\u524d\u5e74\u5ea6 \u9069\u7528\u306e\u76f4\u524d\u5e74\u5ea6 9\u793e IFRS \u9069\u7528\u306e \u9069\u7528\u306e 2\u671f\u524d\u5e74\u5ea6 \u671f\u524d\u5e74\u5ea6 17 \u793e \u305d\u308c\u4ee5\u524d \u305d\u308c\u4ee5\u524d 8\u793e\" width=\"316\" height=\"174\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2015\/10\/shoukyaku_henko1-3.png 395w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2015\/10\/shoukyaku_henko1-3-300x164.png 300w\" sizes=\"(max-width: 316px) 100vw, 316px\" \/><\/a><\/p>\n<h4><strong>\uff08\uff12\uff09\u3000\u5909\u66f4\u3057\u305f\u7406\u7531<\/strong><\/h4>\n<p>IFRS\u4efb\u610f\u9069\u7528\u524d\u306b\u6e1b\u4fa1\u511f\u5374\u65b9\u6cd5\u3092\u5b9a\u7387\u6cd5\u304b\u3089\u5b9a\u984d\u6cd5\u3078\u5909\u66f4\u3057\u305f\u4f01\u696d\u306e\u5909\u66f4\u7406\u7531\u306f\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u306a\u3063\u3066\u3044\u308b\u3002<\/p>\n<p>IFRS\u5c0e\u5165\u3092\u898b\u636e\u3048\u305f\u6e1b\u4fa1\u511f\u5374\u65b9\u6cd5\u306e\u5909\u66f4\u3067\u3042\u308b\u3068\u8003\u3048\u3089\u308c\u308b\u304c\u3001IFRS\u4efb\u610f\u9069\u7528\u524d\u306e\u5909\u66f4\u3067\u3042\u308b\u305f\u3081\u3001\u65e5\u672c\u306e\u4f1a\u8a08\u57fa\u6e96\u5185\u3067\u4f1a\u8a08\u65b9\u91dd\u306e\u5909\u66f4\u3068\u3057\u3066\u6e1b\u4fa1\u511f\u5374\u65b9\u6cd5\u3092\u5909\u66f4\u3057\u3066\u3044\u308b\u3002<\/p>\n<div class=\"box_info box clear\" style=\"font-size:13px; line-height:23px;-moz-border-radius: 0px; border-radius: 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style=\"text-align: right;\">\uff08\u4e86\uff09<\/p>\n<\/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 class=\"text\">\u4f1a\u54e1\u767b\u9332\u304c\u304a\u6e08\u307f\u3067\u306a\u3044\u65b9\u306f\u3001\u4e0b\u8a18\u4f1a\u54e1\u767b\u9332\u306e\u30dc\u30bf\u30f3\u3088\u308a\u3001\u3054\u767b\u9332\u306e\u304a\u624b\u7d9a\u304d\u3092\u304a\u9858\u3044\u3044\u305f\u3057\u307e\u3059\u3002<\/p>\n        <div><a href=\"\/plan-select\/\" class=\"d-flex mb-0 align-items-center justify-content-center btn-set\">\u4f1a\u54e1\u767b\u9332\u306f\u3053\u3061\u3089<\/a><\/div>\n    <\/div>","protected":false},"excerpt":{"rendered":"<p>\u8fd1\u5e74\u3001\u65e5\u672c\u4f01\u696d\u306b\u304a\u3044\u3066\u3001\u6e1b\u4fa1\u511f\u5374\u65b9\u6cd5\u3092\u300c\u5b9a\u7387\u6cd5\u300d\u304b\u3089\u300c\u5b9a\u984d\u6cd5\u300d\u3078\u5909\u66f4\u3059\u308b\u4f01\u696d\u304c\u5897\u3048\u3066\u3044\u308b\u3002<br \/>\n\u65e5\u672c\u3067\u306f\u3001\u591a\u304f\u306e\u4f01\u696d\u304c\u5b9a\u7387\u6cd5\u3092\u63a1\u7528\u3057\u3066\u3044\u308b\u304c\u3001IFRS\u9069\u7528\u6642\u306b\u306f\u6e1b\u4fa1\u511f\u5374\u65b9\u6cd5\u3092\u5b9a\u7387\u6cd5\u304b\u3089\u5b9a\u984d\u6cd5\u306b\u5909\u66f4\u3059\u308b\u4f1a\u793e\u304c\u591a\u3044\u3068\u8a00\u308f\u308c\u3066\u3044\u308b\u3002\u8fd1\u5e74\u5897\u52a0\u3057\u3066\u3044\u308b\u65e5\u672c\u57fa\u6e96\u306b\u304a\u3051\u308b\u6e1b\u4fa1\u511f\u5374\u65b9\u6cd5\u306e\u5909\u66f4\u306f\u3001IFRS\u306e\u9069\u7528\u3092\u898b\u636e\u3048\u305f\u52d5\u304d\u3068\u3082\u8003\u3048\u3089\u308c\u308b\u3002<\/p>\n","protected":false},"author":840,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[178,167,182,290,232,273],"tags":[325,612,416],"backnumber":[1821],"series":[],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-04-18 15:20:13","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/80842"}],"collection":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/users\/840"}],"replies":[{"embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/comments?post=80842"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/80842\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=80842"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=80842"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=80842"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=80842"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=80842"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}