{"id":90549,"date":"2016-04-14T10:13:11","date_gmt":"2016-04-14T01:13:11","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=90549"},"modified":"2025-09-30T11:37:36","modified_gmt":"2025-09-30T02:37:36","slug":"ifrs-article-17","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/ifrs-article-17\/","title":{"rendered":"IFRS\u7b2c16\u53f7\u300c\u30ea\u30fc\u30b9\u300d\u306e\u8981\u70b9\u3068\u5b9f\u52d9\u3078\u306e\u5f71\u97ff\u3000\u3010\u7b2c\uff11\u56de\u3011\u300c\u6539\u8a02\u8da3\u65e8\u3068\u65b0\u57fa\u6e96\u306e\u7279\u5fb4\u300d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h4 style=\"text-align: center;\"><strong>IFRS\u7b2c16\u53f7<span style=\"color: #d2691e; font-size: 24px;\">\u300c\u30ea\u30fc\u30b9\u300d<\/span>\u306e<span style=\"font-size: 20px;\">\u8981\u70b9<\/span>\u3068<span style=\"font-size: 20px;\">\u5b9f\u52d9<\/span>\u3078\u306e<span style=\"font-size: 20px;\">\u5f71\u97ff<\/span><\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u3010\u7b2c\uff11\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u6539\u8a02\u8da3\u65e8\u3068\u65b0\u57fa\u6e96\u306e\u7279\u5fb4\u300d<\/strong><\/h4>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u516c\u8a8d\u4f1a\u8a08\u58eb\u3000<strong>\u677e\u6a4b\u3000\u9999\u91cc<\/strong><\/p>\n<p>&nbsp;<\/p>\n<p>2016\u5e74\uff11\u670813\u65e5\u306b\u56fd\u969b\u4f1a\u8a08\u57fa\u6e96\u5be9\u8b70\u4f1a\uff08IASB\uff09\u304b\u3089IFRS\u7b2c16\u53f7<span class=\"highlight\" style=\"background-color:#FFB6C1;color:#000000;\"><span style=\"text-decoration: underline;\">\u300c\u30ea\u30fc\u30b9\u300d<\/span><\/span>\u304c\u516c\u8868\u3055\u308c\u305f\u3002\u672c\u57fa\u6e96\u306b\u3064\u3044\u3066\u3001\u8981\u70b9\u3092\u89e3\u8aac\u3059\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4><strong>\u306f\u3058\u3081\u306b<\/strong><\/h4>\n<p>\u65b0\u57fa\u6e96\u306e\u3082\u3068\u3067\u306f\u501f\u624b\u306b\u3064\u3044\u3066\u539f\u5247\u3068\u3057\u3066\u5168\u3066\u306e\u30ea\u30fc\u30b9\u304c\u30aa\u30f3\u30d0\u30e9\u30f3\u30b9\u51e6\u7406\u3055\u308c\u308b\u3068\u3044\u3046\u610f\u5473\u3067\u3001\u73fe\u884c\u306eIAS\u7b2c17\u53f7\u53ca\u3073\u73fe\u884c\u306e\u65e5\u672c\u57fa\u6e96\u3068\u306f\u7570\u306a\u308b\u51e6\u7406\u304c\u8981\u6c42\u3055\u308c\u308b\u3002<\/p>\n<p>\u7279\u306b\u3001\u822a\u7a7a\u6a5f\u3001\u5c0f\u58f2\u3001\u904b\u8f38\u696d\u306a\u3069\u3001\u73fe\u884c\u306e\u4f1a\u8a08\u57fa\u6e96\u3067\u30aa\u307a\u30ec\u30fc\u30c6\u30a3\u30f3\u30b0\u30fb\u30ea\u30fc\u30b9\u306b\u5206\u985e\u3055\u308c\u308b\u8cc7\u7523\u3092\u591a\u304f\u4fdd\u6709\u3059\u308b\u696d\u754c\u3067\u306f\u3001\u8ca1\u52d9\u6570\u5024\u53ca\u3073\u5b9f\u52d9\u306b\u4e0e\u3048\u308b\u5f71\u97ff\u304c\u5927\u304d\u304f\u306a\u308b\u3053\u3068\u304c\u4e88\u60f3\u3055\u308c\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4><strong>\uff11\u3000\u6539\u8a02\u306e\u7d4c\u7def\u30fb\u8da3\u65e8<\/strong><\/h4>\n<p>\u73fe\u884c\u306eIAS\u7b2c17\u53f7\u300c\u30ea\u30fc\u30b9\u300d\u306f\u300130\u5e74\u4ee5\u4e0a\u524d\u306b\u5c0e\u5165\u3055\u308c\u305f\u53e4\u3044\u57fa\u6e96\u3067\u3042\u308a\u3001\u3082\u306f\u3084\u30ea\u30fc\u30b9\u53d6\u5f15\u306e\u5b9f\u614b\u3092\u5fe0\u5b9f\u306b\u8868\u3055\u306a\u304f\u306a\u3063\u3066\u3044\u308b\u3068\u306e\u6279\u5224\u304c\u5b58\u5728\u3057\u3066\u3044\u305f\u3002<!--more--><\/p>\n<p>\u3059\u306a\u308f\u3061\u3001\u30ea\u30fc\u30b9\u5951\u7d04\u3092\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u30fb\u30ea\u30fc\u30b9\u3068\u30aa\u30da\u30ec\u30fc\u30c6\u30a3\u30f3\u30b0\u30fb\u30ea\u30fc\u30b9\u306e\uff12\u3064\u306b\u5206\u985e\u3057\u3001\u3069\u3061\u3089\u306b\u8a72\u5f53\u3059\u308b\u304b\u3067\u7570\u306a\u308b\u4f1a\u8a08\u51e6\u7406\u304c\u9069\u7528\u3055\u308c\u308b\u3053\u3068\u304c\u6295\u8cc7\u5bb6\u306b\u3068\u3063\u3066\u306e\u6bd4\u8f03\u53ef\u80fd\u6027\u3092\u5bb3\u3059\u308b\u3053\u3068\u3001\u7279\u306b\u30aa\u30da\u30ec\u30fc\u30c6\u30a3\u30f3\u30b0\u30fb\u30ea\u30fc\u30b9\u53d6\u5f15\u3068\u3057\u3066\u4f1a\u8a08\u51e6\u7406\u304c\u306a\u3055\u308c\u305f\u5834\u5408\u3001\u95a2\u9023\u3059\u308b\u30ea\u30fc\u30b9\u8cc7\u7523\u53ca\u3073\u30ea\u30fc\u30b9\u8ca0\u50b5\u304c\u30aa\u30d5\u30d0\u30e9\u30f3\u30b9\u306b\u306a\u308a\u3001\u8ca1\u52d9\u8af8\u8868\u306e\u900f\u660e\u6027\u3092\u5bb3\u3059\u308b\u3068\u3044\u3063\u305f\u554f\u984c\u70b9\u304c\u6307\u6458\u3055\u308c\u3066\u3044\u305f\u3002<\/p>\n<p>\u3053\u306e\u305f\u3081\u3001\u8ca1\u52d9\u8af8\u8868\u306e\u900f\u660e\u6027\u3068\u6bd4\u8f03\u53ef\u80fd\u6027\u3092\u9ad8\u3081\u308b\u3079\u304f\u3001\u501f\u624b\u5074\u306b\u3064\u3044\u3066\u73fe\u884c\u306e\u4f1a\u8a08\u57fa\u6e96\u3092\u5927\u304d\u304f\u6539\u8a02\u3057\u3001\u65b0\u57fa\u6e96\u3067\u306f\u539f\u5247\u3068\u3057\u3066\u5168\u3066\u306e\u30ea\u30fc\u30b9\u306b\u3064\u3044\u3066\u30aa\u30f3\u30d0\u30e9\u30f3\u30b9\u51e6\u7406\u3092\u8981\u6c42\u3057\u3066\u3044\u308b\u3002\u5177\u4f53\u7684\u306b\u306f\u3001\u4e00\u5b9a\u671f\u9593\u306b\u308f\u305f\u308a\u8cc7\u7523\u3092\u4f7f\u7528\u3059\u308b\u6a29\u5229\u3092\u8cc7\u7523\u3068\u3057\u3066\u3001\u30ea\u30fc\u30b9\u6599\u652f\u6255\u7fa9\u52d9\u3092\u8ca0\u50b5\u3068\u3057\u3066\u8ca1\u52d9\u8af8\u8868\u306b\u8a08\u4e0a\u3059\u308b\u4f1a\u8a08\u51e6\u7406\u304c\u6c42\u3081\u3089\u308c\u308b\u3002<\/p>\n<p>\u7c73\u56fd\u8ca1\u52d9\u4f1a\u8a08\u57fa\u6e96\u59d4\u54e1\u4f1a\uff08FASB\uff09\u3068\u5171\u540c\u3067\u59cb\u307e\u3063\u305f\u57fa\u6e96\u306e\u6539\u8a02\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u306f\u30012010\u5e74\uff18\u6708\u306b\u6700\u521d\u306e\u516c\u958b\u8349\u6848\u30012013\u5e74\u306b\u6539\u8a02\u516c\u958b\u8349\u6848\u304c\u30ea\u30ea\u30fc\u30b9\u3001\u3055\u3089\u306b\u5185\u5bb9\u304c\u4e00\u90e8\u898b\u76f4\u3055\u308c\u308b\u306a\u3069\u901a\u5e38\u3088\u308a\u3082\u614e\u91cd\u306b\u5be9\u8b70\u3055\u308c\u30012016\u5e74\uff11\u6708\u306b\u3088\u3046\u3084\u304f\u5b8c\u6210\u306b\u81f3\u3063\u305f\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4><strong>\uff12\u3000\u65b0\u57fa\u6e96\u306e\u7279\u5fb4<\/strong><\/h4>\n<p>IAS\u7b2c17\u53f7\u3067\u306f\u30ea\u30fc\u30b9\u53d6\u5f15\u3068\u58f2\u8cb7\u53d6\u5f15\u306e\u7d4c\u6e08\u7684\u5b9f\u8cea\u306e\u985e\u4f3c\u6027\u306b\u7740\u76ee\u3057\u3001\u30ea\u30fc\u30b9\u3092\uff12\u3064\u306b\u5206\u985e\u3059\u308b\u3002\u3059\u306a\u308f\u3061\u3001\u7d4c\u6e08\u7684\u5b9f\u8cea\u304c\u58f2\u8cb7\u3068\u8a8d\u3081\u3089\u308c\u308b\u5834\u5408\u306b\u306f\u3001\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u30fb\u30ea\u30fc\u30b9\u3068\u3057\u3066\u501f\u624b\u306b\u30aa\u30f3\u30d0\u30e9\u30f3\u30b9\u51e6\u7406\u3092\u8981\u6c42\u3059\u308b\u3002\u4ed6\u65b9\u3001\u30aa\u30da\u30ec\u30fc\u30c6\u30a3\u30f3\u30b0\u30fb\u30ea\u30fc\u30b9\u3068\u3057\u3066\u5206\u985e\u3055\u308c\u305f\u5834\u5408\u306b\u306f\u3001\u95a2\u9023\u3059\u308b\u8cc7\u7523\u30fb\u8ca0\u50b5\u304c\u8cb8\u501f\u5bfe\u7167\u8868\u306b\u8a08\u4e0a\u3055\u308c\u306a\u3044\u3002<\/p>\n<p>\u3053\u308c\u306b\u5bfe\u3057\u3001\u65b0\u57fa\u6e96\u3067\u306f\u3001\u8cc7\u7523\u306e\u4f7f\u7528\u304b\u3089\u5f97\u3089\u308c\u308b\u7d4c\u6e08\u7684\u4fbf\u76ca\u306e\u307b\u307c\u5168\u3066\u3092\u4eab\u53d7\u3057\u3001\u9867\u5ba2\u304c\u8cc7\u7523\u3092\u81ea\u7531\u306b\u4f7f\u7528\u3059\u308b\u6a29\u5229\u3092\u6709\u3057\u3066\u3044\u308b\u304b\u5426\u304b\u3001\u8a00\u3044\u63db\u3048\u308c\u3070\u3001\u501f\u624b\u304c\u8cc7\u7523\u306e\u4f7f\u7528\u6a29\u306b\u5bfe\u3057\u3066\u300c\u652f\u914d\u300d\u3092\u6709\u3057\u3066\u3044\u308b\u304b\u3069\u3046\u304b\u306b\u7126\u70b9\u3092\u5f53\u3066\u3001\u8cc7\u7523\u306e\u4f7f\u7528\u306b\u5bfe\u3057\u3066\u652f\u914d\u3092\u6709\u3057\u3066\u3044\u308b\u5834\u5408\u306b\u306f\u30ea\u30fc\u30b9\u3068\u3057\u3066\u30aa\u30f3\u30d0\u30e9\u30f3\u30b9\u51e6\u7406\u3092\u884c\u3046\u70b9\u304c\u7279\u5fb4\u7684\u3067\u3042\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4><strong>\uff13\u3000\u767a\u52b9\u65e5\u53ca\u3073\u7d4c\u904e\u63aa\u7f6e<\/strong><\/h4>\n<p>\u672c\u57fa\u6e96\u306f<span style=\"text-decoration: underline;\">2019\u5e74\uff11\u6708\uff11\u65e5\u4ee5\u964d\u306b\u958b\u59cb\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u304b\u3089\u9069\u7528<\/span>\u3055\u308c\u308b\u3002\u307e\u305f\u3001IFRS\u7b2c15\u53f7\uff08\u9867\u5ba2\u3068\u306e\u5951\u7d04\u304b\u3089\u751f\u3058\u308b\u53ce\u76ca\uff09\u3092\u9069\u7528\u3057\u3066\u3044\u308b\u4f1a\u793e\u306b\u306f\u3001\u65e9\u671f\u9069\u7528\u304c\u8a8d\u3081\u3089\u308c\u308b\u3002<\/p>\n<p>\u65b0\u57fa\u6e96\u306e\u9069\u7528\u306b\u969b\u3057\u3066\u306f\u539f\u5247\u3068\u3057\u3066\u9061\u53ca\u9069\u7528\u304c\u6c42\u3081\u3089\u308c\u308b\u304c\u3001\u5b9f\u52d9\u4e0a\u306e\u8ca0\u62c5\u3092\u8efd\u6e1b\u3059\u308b\u305f\u3081\u306b\u4ee5\u4e0b\u304c\u8a8d\u3081\u3089\u308c\u308b\u3002<\/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:#3CB371;\">\n\t\t<ul>\n<li>\u5951\u7d04\u306b\u30ea\u30fc\u30b9\u304c\u542b\u307e\u308c\u308b\u304b\u3069\u3046\u304b\u306e\u5224\u65ad\u306b\u969b\u3057\u3001\u5951\u7d04\u65e5\u306b\u307e\u3067\u9061\u3063\u3066\u518d\u8a55\u4fa1\u3092\u884c\u3046\u4ee3\u308f\u308a\u306b\u3001\u9069\u7528\u65e5\u306b\u304a\u3044\u3066IAS\u7b2c17\u53f7\u306b\u3088\u308b\u8a55\u4fa1\u3092\u305d\u306e\u307e\u307e\u7528\u3044\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3002<\/li>\n<li>\u501f\u624b\u306e\u30aa\u30f3\u30d0\u30e9\u30f3\u30b9\u51e6\u7406\u306b\u3042\u305f\u308a\u3001\u4f7f\u7528\u6a29\u8cc7\u7523\u304b\u3089\u751f\u3058\u305f\u7d2f\u7a4d\u7684\u5f71\u97ff\u984d\u3092\u9069\u7528\u65e5\uff08IFRS\u7b2c16\u53f7\u3092\u6700\u521d\u306b\u9069\u7528\u3059\u308b\u4f1a\u8a08\u671f\u9593\u306e\u671f\u9996\uff09 \u306e\u8cc7\u672c\u306b\u53cd\u6620\u3055\u305b\u308b\u65b9\u6cd5\u3092\u63a1\u7528\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3002\uff08\u6bd4\u8f03\u5e74\u5ea6\u306e\u4fee\u6b63\u518d\u8868\u793a\u306f\u4e0d\u8981\uff09<\/li>\n<li>\u501f\u624b\u306e\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u30fb\u30ea\u30fc\u30b9\u3001\u8cb8\u624b\u306e\u30ea\u30fc\u30b9\u306b\u3064\u3044\u3066\u3001\u9069\u7528\u65e5\u307e\u3067IAS\u7b2c17\u53f7\u3092\u63a1\u7528\u3057\u7d9a\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3002<\/li>\n<\/ul>\n<\/div>\n<p>\u307e\u305f\u3001\u521d\u5ea6\u9069\u7528\u4f01\u696d\u306b\u5bfe\u3057\u3066\u306f\u3001\u4ee5\u4e0b\u304c\u8a8d\u3081\u3089\u308c\u308b\u3002<\/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:#BA55D3;\">\n\t\t<ul>\n<li>\u5951\u7d04\u306b\u30ea\u30fc\u30b9\u304c\u542b\u307e\u308c\u308b\u304b\u5426\u304b\u306e\u5224\u65ad\u306b\u969b\u3057\u3001\u5951\u7d04\u65e5\u306b\u307e\u3067\u9061\u308b\u3053\u3068\u306a\u304f\u79fb\u884c\u65e5\u6642\u70b9\u306e\u4e8b\u5b9f\u3068\u72b6\u6cc1\u306b\u57fa\u3065\u3044\u3066\u5224\u5b9a\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3002<\/li>\n<li>\u501f\u624b\u306e\u30aa\u30f3\u30d0\u30e9\u30f3\u30b9\u51e6\u7406\u306b\u3042\u305f\u308a\u3001\u4f7f\u7528\u6a29\u8cc7\u7523\u304b\u3089\u751f\u3058\u305f\u7d2f\u7a4d\u7684\u5f71\u97ff\u984d\u3092\u79fb\u884c\u65e5\uff08\u6700\u521d\u306eIFRS\u8ca1\u52d9\u8af8\u8868\u306b\u304a\u3044\u3066\u3001IFRS\u306b\u57fa\u3065\u304f\u5b8c\u5168\u306a\u6bd4\u8f03\u60c5\u5831\u3092\u8868\u793a\u3059\u308b\u6700\u521d\u306e\u671f\u9593\u306e\u671f\u9996\uff09\u306e\u8cc7\u672c\u306b\u53cd\u6620\u3055\u305b\u308b\u65b9\u6cd5\u3092\u63a1\u7528\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3002\uff08\u6bd4\u8f03\u5e74\u5ea6\u306e\u671f\u9996\u304b\u3089\u9069\u7528\uff09<\/li>\n<\/ul>\n<\/div>\n<p style=\"text-align: right;\">\uff08\u4e86\uff09<\/p>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>\u65b0\u57fa\u6e96\u306e\u3082\u3068\u3067\u306f\u501f\u624b\u306b\u3064\u3044\u3066\u539f\u5247\u3068\u3057\u3066\u5168\u3066\u306e\u30ea\u30fc\u30b9\u304c\u30aa\u30f3\u30d0\u30e9\u30f3\u30b9\u51e6\u7406\u3055\u308c\u308b\u3068\u3044\u3046\u610f\u5473\u3067\u3001\u73fe\u884c\u306eIAS\u7b2c17\u53f7\u53ca\u3073\u73fe\u884c\u306e\u65e5\u672c\u57fa\u6e96\u3068\u306f\u7570\u306a\u308b\u51e6\u7406\u304c\u8981\u6c42\u3055\u308c\u308b\u3002<br \/>\n\u7279\u306b\u3001\u822a\u7a7a\u6a5f\u3001\u5c0f\u58f2\u3001\u904b\u8f38\u696d\u306a\u3069\u3001\u73fe\u884c\u306e\u4f1a\u8a08\u57fa\u6e96\u3067\u30aa\u307a\u30ec\u30fc\u30c6\u30a3\u30f3\u30b0\u30fb\u30ea\u30fc\u30b9\u306b\u5206\u985e\u3055\u308c\u308b\u8cc7\u7523\u3092\u591a\u304f\u4fdd\u6709\u3059\u308b\u696d\u754c\u3067\u306f\u3001\u8ca1\u52d9\u6570\u5024\u53ca\u3073\u5b9f\u52d9\u306b\u4e0e\u3048\u308b\u5f71\u97ff\u304c\u5927\u304d\u304f\u306a\u308b\u3053\u3068\u304c\u4e88\u60f3\u3055\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":[325,476,723],"backnumber":[1840],"series":[931],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-07-26 02:37:02","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/90549"}],"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=90549"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/90549\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=90549"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=90549"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=90549"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=90549"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=90549"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}