{"id":97518,"date":"2016-06-16T10:15:45","date_gmt":"2016-06-16T01:15:45","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=97518"},"modified":"2021-05-21T21:11:02","modified_gmt":"2021-05-21T12:11:02","slug":"ifrs-article-21","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/ifrs-article-21\/","title":{"rendered":"\u30b9\u30c8\u30fc\u30ea\u30fc\u3067\u5b66\u3076\uff29\uff26\uff32\uff33\u5165\u9580\u3000\u3010\u7b2c\uff13\u8a71\u3011\u300c\u6982\u5ff5\u30d5\u30ec\u30fc\u30e0\u30ef\u30fc\u30af\u3092\u5b66\u3076\uff08\u524d\u7de8\uff09\u300d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h2 style=\"text-align: center;\"><strong><span style=\"font-size: 20px;\">\u30b9\u30c8\u30fc\u30ea\u30fc\u3067\u5b66\u3076<\/span><br \/>\n<span style=\"color: #333399;\">\uff29\uff26\uff32\uff33\u5165\u9580<\/span><\/strong><\/h2>\n<h4 style=\"text-align: center;\"><strong>\u3010\u7b2c\uff13\u8a71\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u6982\u5ff5\u30d5\u30ec\u30fc\u30e0\u30ef\u30fc\u30af\u3092\u5b66\u3076\uff08\u524d\u7de8\uff09\u300d<\/strong><\/h4>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-97522 aligncenter\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/06\/story_ifrs3-1.jpg\" alt=\"\" width=\"476\" height=\"374\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/06\/story_ifrs3-1.jpg 794w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/06\/story_ifrs3-1-300x235.jpg 300w\" sizes=\"(max-width: 476px) 100vw, 476px\" \/><\/p>\n<p style=\"text-align: right;\">\u4ef0\u661f\u76e3\u67fb\u6cd5\u4eba<br \/>\n\u516c\u8a8d\u4f1a\u8a08\u58eb\u3000<strong>\u95a2\u6839\u3000\u667a\u7f8e<\/strong><\/p>\n<p>&nbsp;<\/p>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\n<p style=\"margin-bottom: -0.5em; margin-top: -0.3em;\"><span style=\"font-size: 12px;\">\uff08\u4ee5\u4e0b\u3067\u8aac\u660e\u3059\u308b\u6982\u5ff5\u30d5\u30ec\u30fc\u30e0\u30ef\u30fc\u30af\u306f\u30012010\u5e74\uff19\u6708\u306b\u516c\u8868\u3055\u308c\u305f\u3082\u306e\u306b\u6e96\u3058\u3066\u3044\u307e\u3059\u3002\uff09<\/span><\/p>\n<\/div><\/div>\n<div class=\"box_info box clear\" style=\"font-size:18px; line-height:28px;-moz-border-radius: 0px; border-radius: 0px;background-color:#87CEEB;color:#000000;border-color:#87CEEB;\">\n\t\t<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n<h4 style=\"text-align: center; margin-top: -1em; margin-bottom: -1.5em;\"><span style=\"color: #000000;\"><strong><span style=\"color: #87ceeb;\">\u25cf\u3000\u25cb<\/span>\u3000\u30d7\u30ed\u30ed\u30fc\u30b0\u3000<span style=\"color: #87ceeb;\">\u25cb\u3000\u25cf<\/span><\/strong><\/span><\/h4>\n<\/div>\n<\/div>\n<p style=\"margin-bottom: -1em;\">\n<\/div>\n<p>\u4eca\u65e5\u306f\u3001IFRS\u306e\u65e9\u671d\u52c9\u5f37\uff12\u56de\u76ee\u306e\u65e5\u3060\u3002\u5165\u793e\uff13\u5e74\u76ee\u306e\u685c\u4e95\u306f\u3001\u540c\u3058\u7d4c\u7406\u90e8\u306e\u5148\u8f29\u3067\u3042\u308b\u85e4\u539f\u306bIFRS\u306b\u3064\u3044\u3066\u6559\u3048\u3066\u3082\u3089\u3046\u3053\u3068\u306b\u306a\u3063\u3066\u3044\u308b\u3002\u685c\u4e95\u306e\u52e4\u3081\u308b\u4f1a\u793e\u306f\u898f\u6a21\u3053\u305d\u5927\u304d\u304f\u306a\u3044\u304c\u4e0a\u5834\u4f1a\u793e\u3067\u3042\u308a\u3001IFRS\u306e\u5c0e\u5165\u3092\u691c\u8a0e\u3057\u3066\u3044\u308b\u3053\u3068\u304b\u3089\u3001\u685c\u4e95\u3082IFRS\u3092\u52c9\u5f37\u3059\u308b\u3053\u3068\u306b\u306a\u3063\u305f\u306e\u3060\u3002<\/p>\n<p>\u300c\u3069\u3046\u3057\u305f\uff1f\u96e3\u3057\u3044\u9854\u3057\u3066\u308b\u305e\u3002\u300d<br \/>\n\u85e4\u539f\u3088\u308a\u3082\u5148\u306b\u51fa\u793e\u3057\u3066\u3001IFRS\u306e\u672c\u3092\u8aad\u3093\u3067\u3044\u308b\u685c\u4e95\u306e\u7709\u9593\u306b\u6df1\u3044\u76ba\u304c\u5bc4\u3063\u3066\u3044\u305f\u3002<\/p>\n<p>\u300c\u3042\u3001\u304a\u306f\u3088\u3046\u3054\u3056\u3044\u307e\u3059\u3002\u4eca\u65e5\u306f\u6982\u5ff5\u30d5\u30ec\u30fc\u30e0\u30ef\u30fc\u30af\u306b\u3064\u3044\u3066\u52c9\u5f37\u3059\u308b\u3063\u3066\u8a00\u3063\u3066\u305f\u3058\u3083\u306a\u3044\u3067\u3059\u304b\u3002\u305d\u308c\u3067\u3001\u4e88\u7fd2\u3057\u3088\u3046\u3068\u3053\u306e\u524d\u8cb7\u3063\u305fIFRS\u306e\u5165\u9580\u66f8\u3092\u8aad\u3093\u3067\u3044\u305f\u3093\u3067\u3059\u3002\u300d<\/p>\n<p>\u300c\u304a\u524d\u3001\u771f\u9762\u76ee\u3060\u306a\uff5e\u300d<\/p>\n<p>\u300c\u3042\u308a\u304c\u3068\u3046\u3054\u3056\u3044\u307e\u3059\u3002\u3067\u3082\u3001\u3053\u306e\u6982\u5ff5\u30d5\u30ec\u30fc\u30e0\u30ef\u30fc\u30af\u306e\u7ae0\u3092\u8aad\u3093\u3067\u3082\u982d\u306b\u3059\u3093\u306a\u308a\u5165\u3089\u306a\u304f\u3066\uff65\uff65\uff65\u3002\u96e3\u89e3\u306a\u65e5\u672c\u8a9e\u3067\u8aac\u660e\u3057\u3066\u3044\u308b\u308f\u3051\u3058\u3083\u306a\u3044\u3093\u3067\u3059\u304c\u3002\u300d<br \/>\n\u3069\u308c\u3069\u308c\u3001\u3068\u85e4\u539f\u304c\u685c\u4e95\u306e\u672c\u3092\u8997\u304d\u8fbc\u3080\u3002<\/p>\n<p>\u300c\u6982\u5ff5\u30d5\u30ec\u30fc\u30e0\u30ef\u30fc\u30af\u306f\u62bd\u8c61\u7684\u3059\u304e\u308b\u304b\u3089\u306a\u3002\u3057\u304b\u3082\u3001\u300e\u3007\u3007\u6027\u300f\u3063\u3066\u7528\u8a9e\u304c\u3044\u3063\u3071\u3044\u51fa\u3066\u304d\u3066\u3001\u3069\u308c\u304c\u3069\u306e\u8981\u7d20\u304b\u3069\u3093\u3069\u3093\u6df7\u4e71\u3057\u3066\u3044\u304f\u3093\u3060\u3088\u306a\u3041\u3002\u305d\u3057\u3066\u7761\u9b54\u306b\u8ca0\u3051\u308b\u3063\u3066\u30d1\u30bf\u30fc\u30f3\u3060\u3002\u300d<\/p>\n<p>\u300c\u4ed5\u4e8b\u306e\u5f8c\u306b\u52c9\u5f37\u3057\u3066\u305f\u3089\u3001\u78ba\u5b9f\u306b\u719f\u7761\u3057\u3066\u307e\u3059\u306d\u3002\u300d<\/p>\n<p>\u300c\u305d\u308c\u3060\u3088\u306a\u3001\u65e9\u671d\u52c9\u5f37\u306e\u826f\u3044\u3068\u3053\u308d\u3002\u305d\u306e\u4ee3\u308f\u308a\u3001\u6b8b\u696d\u304c\u3042\u308b\u3068\u8f9b\u3044\u3093\u3060\u3051\u3069\u3055\u3002\u300d<br \/>\n\uff12\u4eba\u306f\u66ab\u304f\u7b11\u3044\u5408\u3063\u3066\u3044\u305f\u304c\u3001\u85e4\u539f\u306f\u300c\u30b3\u30db\u30f3\u300d\u3068\u54b3\u6255\u3044\u3059\u308b\u3068\u3001\u771f\u9762\u76ee\u306a\u53e3\u8abf\u3067\u8a71\u3057\u59cb\u3081\u305f\u3002<\/p>\n<p>&nbsp;<\/p>\n<div class=\"box_info box clear\" style=\"font-size:18px; line-height:28px;-moz-border-radius: 0px; border-radius: 0px;background-color:#87CEEB;color:#000000;border-color:#87CEEB;\">\n\t\t<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n<h4 style=\"text-align: center; margin-top: -1em; margin-bottom: -1.5em;\"><span style=\"color: #000000;\"><strong><span style=\"color: #87ceeb;\">\u25cf\u3000\u25cb<\/span>\u3000\u6982\u5ff5\u30d5\u30ec\u30fc\u30e0\u30ef\u30fc\u30af\u3068\u306f\u4f55\u306a\u306e\u304b\uff1f\u3000<span style=\"color: #87ceeb;\">\u25cb\u3000\u25cf<\/span><\/strong><\/span><\/h4>\n<\/div>\n<\/div>\n<p style=\"margin-bottom: -1em;\">\n<\/div>\n<h4 style=\"border-bottom: solid 2px #cd5c5c; border-left: solid 10px #696969;\">\u3000<strong>\u6982\u5ff5\u30d5\u30ec\u30fc\u30e0\u30ef\u30fc\u30af\u306e\u4f4d\u7f6e\u3065\u3051<\/strong><\/h4>\n<p>\u300c\u3060\u304c\u3001\u6982\u5ff5\u30d5\u30ec\u30fc\u30e0\u30ef\u30fc\u30af\u306f\u91cd\u8981\u3060\u304b\u3089\u62bc\u3055\u3048\u3066\u304a\u304f\u5fc5\u8981\u304c\u3042\u308b\u305e\u3002\u3061\u306a\u307f\u306b\u82f1\u8a9e\u3067\u306f\u3001The Conceptual Framework for Financial Reporting\u3068\u8a00\u3046\u3002\u300d<\/p>\n<p>\u300c\u3046\u3063\u3001\u3055\u3063\u305d\u304f\u82f1\u8a9e\u3067\u3059\u304b\uff65\uff65\uff65\u3002\u3067\u3082\u3001\u3053\u308c\u3063\u3066IFRS\u306e\u57fa\u6e96\u3067\u306f\u306a\u3044\u3067\u3059\u3088\u306d\u3002\u4f55\u304b\u7279\u5b9a\u306e\u4f1a\u8a08\u51e6\u7406\u3092\u5b9a\u3081\u3066\u3044\u308b\u308f\u3051\u3067\u306f\u306a\u3044\u3067\u3059\u3057\u3001IFRS\u306e\u57fa\u6e96\u3084\u9069\u7528\u6307\u91dd\u4e00\u89a7\u8868\u3092\u898b\u3066\u3082\u3001\u898b\u5f53\u305f\u308a\u307e\u305b\u3093\u3088\u3002IFRS\u7b2c\uff11\u53f7\u306f\u300c\u56fd\u969b\u8ca1\u52d9\u5831\u544a\u57fa\u6e96\u306e\u521d\u5ea6\u9069\u7528\u300d\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002\u300d<\/p>\n<p>\u300c\u826f\u3044\u3068\u3053\u308d\u306b\u6c17\u304c\u3064\u3044\u305f\u306a\u3002\u305d\u308c\u306f\u3001\u6982\u5ff5\u30d5\u30ec\u30fc\u30e0\u30ef\u30fc\u30af\u304cIFRS\u306e\u67a0\u5916\u3067\u5b9a\u3081\u3089\u308c\u3066\u3044\u308b\u305f\u3081\u3060\u3002\u300d<br \/>\n\u85e4\u539f\u306f\u3001\u4ee5\u524d\u66f8\u3044\u305fIFRS\u306e\u69cb\u6210\u8981\u7d20\u306e\u56f3\u306b\u300c\u6982\u5ff5\u30d5\u30ec\u30fc\u30e0\u30ef\u30fc\u30af\u300d\u306e\u30dc\u30c3\u30af\u30b9\u3092\u66f8\u304d\u52a0\u3048\u305f\u3002<\/p>\n<p>\u300c\u56f3\u3067\u63cf\u304f\u3068\u3059\u308b\u306a\u3089\u3001\u3053\u3093\u306a\u611f\u3058\u304b\u306a\u3002IFRS\u306b\u306f\u542b\u307e\u308c\u3066\u3044\u306a\u3044\u3051\u3069\u3001\u5f71\u97ff\u3092\u4e0e\u3048\u3066\u3044\u308b\u3068\u3044\u3046\u95a2\u4fc2\u3060\u3002\u300d<!--more--><\/p>\n<p style=\"text-align: center; margin-bottom: 3px;\"><strong>\u3010\u6982\u5ff5\u30d5\u30ec\u30fc\u30e0\u30ef\u30fc\u30af\u306e\u4f4d\u7f6e\u3065\u3051\u3011<\/strong><\/p>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/06\/story_ifrs3-2.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-97648 aligncenter\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/06\/story_ifrs3-2.png\" alt=\"\" width=\"733\" height=\"706\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/06\/story_ifrs3-2.png 733w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/06\/story_ifrs3-2-300x288.png 300w\" sizes=\"(max-width: 733px) 100vw, 733px\" \/><\/a><\/p>\n<p>\u300c\u3042\u3001\u306a\u308b\u307b\u3069\u3002\u300d<\/p>\n<p>\u300c\u305d\u3082\u305d\u3082\u6982\u5ff5\u30d5\u30ec\u30fc\u30e0\u30ef\u30fc\u30af\u306f\u3001\u8ca1\u52d9\u8af8\u8868\u306e\u4f5c\u6210\u53ca\u3073\u8868\u793a\u306e\u57fa\u790e\u3092\u4f53\u7cfb\u5316\u3057\u305f\u3082\u306e\u3060\u3002\u7c21\u5358\u306b\u8a00\u3046\u3068\u3001\u8ca1\u52d9\u4f1a\u8a08\u306e\u524d\u63d0\u3084\u57fa\u790e\u6982\u5ff5\u306b\u3064\u3044\u3066\u307e\u3068\u3081\u305f\u3082\u306e\u306a\u3093\u3060\u3002<br \/>\n\u6982\u5ff5\u30d5\u30ec\u30fc\u30e0\u30ef\u30fc\u30af\u3092\u4e88\u3081\u5b9a\u3081\u308b\u3053\u3068\u3067\u3001\u65b0\u3057\u3044\u57fa\u6e96\u3092\u958b\u767a\u3059\u308b\u6642\u3084\u73fe\u884c\u57fa\u6e96\u3092\u6539\u5b9a\u3059\u308b\u6642\u306e\u57fa\u790e\u3092\u63d0\u4f9b\u3057\u305f\u308a\u3001\u500b\u3005\u306e\u57fa\u6e96\u9593\u306e\u8ad6\u7406\u7684\u6574\u5408\u6027\u3092\u78ba\u4fdd\u3057\u3066\u3044\u308b\u3002\u300d<\/p>\n<p>\u300c\u3064\u307e\u308a\u3001IFRS\u306e\u5c4b\u53f0\u9aa8\u3063\u3066\u3053\u3068\u3067\u3059\u306d\u3002\u300d<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"border-bottom: solid 2px #cd5c5c; border-left: solid 10px #696969;\">\u3000<strong>\u6982\u5ff5\u30d5\u30ec\u30fc\u30e0\u30ef\u30fc\u30af\u3068\u4f01\u696d\u4f1a\u8a08\u539f\u5247\u306e\u9055\u3044<\/strong><\/h4>\n<p>\u300c\u3068\u8a00\u3046\u3053\u3068\u306f\u3001\u6982\u5ff5\u30d5\u30ec\u30fc\u30e0\u30ef\u30fc\u30af\u3063\u3066\u65e5\u672c\u306e\u4f01\u696d\u4f1a\u8a08\u539f\u5247\u307f\u305f\u3044\u306a\u3082\u306e\u306a\u3093\u3067\u3059\u304b\uff1f\u300d<\/p>\n<p>\u300c\u3044\u3084\u3001\u6982\u5ff5\u30d5\u30ec\u30fc\u30e0\u30ef\u30fc\u30af\u306f\u4f01\u696d\u4f1a\u8a08\u539f\u5247\u3068\u306f\u6027\u8cea\u304c\u9055\u3046\u3093\u3060\u3002\u300d<\/p>\n<p>\u300c\u3048\uff1f\u305d\u3046\u306a\u3093\u3067\u3059\u304b\uff1f\u300d<\/p>\n<p>\u300c\u4f01\u696d\u4f1a\u8a08\u539f\u5247\u306f\u6982\u5ff5\u30d5\u30ec\u30fc\u30e0\u30ef\u30fc\u30af\u3068\u9055\u3063\u3066\u3001\u4f1a\u8a08\u57fa\u6e96\u306e\uff11\u3064\u3060\u3002\u3061\u306a\u307f\u306b\u3001\u65e5\u672c\u306b\u3082\u6982\u5ff5\u30d5\u30ec\u30fc\u30e0\u30ef\u30fc\u30af\u306f\u3042\u308b\u3093\u3060\u305e\u3002<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/asb\/asb_j\/documents\/begriff\/begriff_20061228.pdf\" target=\"_blank\">\u8a0e\u8b70\u8cc7\u6599\u3068\u3057\u30662006\u5e74\u306b\u516c\u8868<\/a>\u3055\u308c\u3066\u3044\u308b\u3002\u300d<\/p>\n<p>\u300c\u3042\uff01\u305d\u3046\u8a00\u3048\u3070\u3001\u7c3f\u8a18\u306e\u52c9\u5f37\u306e\u6642\u306b\u805e\u3044\u305f\u8a18\u61b6\u304c\u3042\u308a\u307e\u3059\u3002\u3059\u3063\u304b\u308a\u5fd8\u308c\u3066\u307e\u3057\u305f\u3051\u3069\u3002\u300d<\/p>\n<p>\u300c\u307e\u3041\u3001\u3044\u3044\u3002\u3053\u3053\u3067\u306fIFRS\u306e\u3053\u3068\u306b\u7d5e\u3063\u3066\u8aac\u660e\u3057\u3088\u3046\u3002\u4f01\u696d\u4f1a\u8a08\u539f\u5247\u306f\u3001\u300e\u4f01\u696d\u4f1a\u8a08\u306e\u5b9f\u52d9\u306e\u4e2d\u306b\u6163\u7fd2\u3068\u3057\u3066\u767a\u9054\u3057\u305f\u3082\u306e\u306e\u306a\u304b\u304b\u3089\u3001\u4e00\u822c\u306b\u516c\u6b63\u59a5\u5f53\u3068\u8a8d\u3081\u3089\u308c\u305f\u3068\u3053\u308d\u3092\u8981\u7d04\u3057\u305f\u3082\u306e\u300f\u3068\u5b9a\u7fa9\u3055\u308c\u3066\u3044\u3066\u3001\u5e30\u7d0d\u7684\u30a2\u30d7\u30ed\u30fc\u30c1\u3067\u4f5c\u3089\u308c\u3066\u3044\u308b\u3002\u3053\u3053\u307e\u3067\u306f\u3001\u3044\u3044\u304b\uff1f\u300d<\/p>\n<p>\u300c\u306f\u3044\u3001\u5927\u4e08\u592b\u3067\u3059\u3002\u300d<\/p>\n<p>\u300c\u4e00\u65b9\u3001IFRS\u306f\u3001\u8ca1\u52d9\u5831\u544a\u306e\u76ee\u7684\u3084\u8cc7\u7523\u30fb\u8ca0\u50b5\u306a\u3069\u306e\u91cd\u8981\u6982\u5ff5\u3092\u8a2d\u5b9a\u3057\u3066\u3001\u305d\u3053\u304b\u3089\u500b\u3005\u306e\u4f1a\u8a08\u57fa\u6e96\u3092\u8a2d\u5b9a\u3057\u3066\u3044\u304f\u3068\u3044\u3046\u6f14\u7e79\u7684\u30a2\u30d7\u30ed\u30fc\u30c1\u3092\u63a1\u3063\u3066\u3044\u308b\u3002\u305d\u306e\u76ee\u7684\u3084\u91cd\u8981\u6982\u5ff5\u3092\u8a2d\u5b9a\u3057\u3066\u3044\u308b\u306e\u304c\u3001\u6982\u5ff5\u30d5\u30ec\u30fc\u30e0\u30ef\u30fc\u30af\u306a\u3093\u3060\u3002<br \/>\n\u5e30\u7d0d\u6cd5\u306b\u3088\u308b\u4f1a\u8a08\u57fa\u6e96\u306e\u8a2d\u5b9a\u3068\u6f14\u7e79\u6cd5\u306b\u3088\u308b\u4f1a\u8a08\u57fa\u6e96\u306e\u8a2d\u5b9a\u3092\u30a4\u30e1\u30fc\u30b8\u3067\u8868\u3059\u3068\u3053\u3093\u306a\u611f\u3058\u306b\u306a\u308b\u3002\u300d<\/p>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/06\/story_ifrs3-3.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-97649\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/06\/story_ifrs3-3.png\" alt=\"\" width=\"1207\" height=\"567\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/06\/story_ifrs3-3.png 1207w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/06\/story_ifrs3-3-300x140.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/06\/story_ifrs3-3-1024x481.png 1024w\" sizes=\"(max-width: 1207px) 100vw, 1207px\" \/><\/a><\/p>\n<p>\u300c\u3067\u3082\u3001\u306a\u305c\u5e30\u7d0d\u7684\u30a2\u30d7\u30ed\u30fc\u30c1\u3058\u3083\u306a\u304f\u3066\u3001\u6f14\u7e79\u7684\u30a2\u30d7\u30ed\u30fc\u30c1\u3092\u63a1\u3063\u3066\u3044\u308b\u3093\u3067\u3059\u304b\uff1f\u300d<\/p>\n<p>\u300c\u5e30\u7d0d\u7684\u30a2\u30d7\u30ed\u30fc\u30c1\u3060\u3068\u3001\u4f1a\u8a08\u5b9f\u52d9\u304c\u524d\u63d0\u3068\u306a\u3063\u3066\u3044\u308b\u3060\u308d\u3046\uff1f\u4f1a\u8a08\u5b9f\u52d9\u306b\u306a\u3044\u53d6\u5f15\u304c\u767a\u751f\u3057\u305f\u3068\u304d\u306b\u5bfe\u5fdc\u3067\u304d\u306a\u3044\u3057\u3001\u4eca\u307e\u3067\u306e\u4f1a\u8a08\u5b9f\u52d9\u304c\u9069\u5207\u306b\u7d4c\u6e08\u7684\u5b9f\u614b\u3092\u8868\u3055\u306a\u3044\u51e6\u7406\u3092\u3057\u3066\u3044\u305f\u6642\u306b\u6539\u5584\u3059\u308b\u3053\u3068\u304c\u96e3\u3057\u3044\u3068\u3044\u3063\u305f\u554f\u984c\u304c\u6307\u6458\u3055\u308c\u3066\u3044\u305f\u3093\u3060\u3002\u305d\u308c\u306b\u3001\u305d\u308c\u305e\u308c\u306e\u4f1a\u8a08\u57fa\u6e96\u306e\u9593\u3067\u6574\u5408\u6027\u304c\u53d6\u308c\u3066\u3044\u306a\u3044\u3068\u3044\u3046\u3053\u3068\u3082\u8a00\u308f\u308c\u3066\u3044\u305f\u3002\u300d<\/p>\n<p>\u300c\u306a\u308b\u307b\u3069\u3002\u305d\u308c\u3067\u3001\u307e\u305a\u6982\u5ff5\u30d5\u30ec\u30fc\u30e0\u30ef\u30fc\u30af\u3092\u8a2d\u5b9a\u3057\u3066\u3001\u305d\u3053\u304b\u3089\u6f14\u7e79\u7684\u306b\u4f1a\u8a08\u57fa\u6e96\u3092\u8a2d\u5b9a\u3057\u3066\u3044\u304f\u3053\u3068\u306b\u3057\u305f\u3093\u3067\u3059\u306d\u3002\u300d<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"border-bottom: solid 2px #cd5c5c; border-left: solid 10px #696969;\">\u3000<strong>\u6982\u5ff5\u30d5\u30ec\u30fc\u30e0\u30ef\u30fc\u30af\u306e\u5f79\u5272<\/strong><\/h4>\n<p>\u300c\u3055\u3063\u304d\u3082\u8aac\u660e\u3057\u305f\u901a\u308a\u3001\u6982\u5ff5\u30d5\u30ec\u30fc\u30e0\u30ef\u30fc\u30af\u306f\u4f1a\u8a08\u57fa\u6e96\u8a2d\u5b9a\u306e\u6307\u91dd\u3068\u306a\u308a\u3001\u5404\u4f1a\u8a08\u57fa\u6e96\u9593\u306e\u6574\u5408\u6027\u3092\u53d6\u308b\u3068\u3044\u3046\u5f79\u5272\u304c\u3042\u308b\u304c\u3001\u305d\u306e\u4ed6\u306b\u3082\u91cd\u8981\u306a\u5f79\u5272\u304c\u3042\u308b\u3093\u3060\u3002\u300d<\/p>\n<p>\u300c\u4ed6\u306e\u5f79\u5272\u3067\u3059\u304b\uff1f\u300d<\/p>\n<p>\u300c\u305d\u3046\u3060\u3002\u4f8b\u3048\u3070\u3001\u3042\u308b\u4e8b\u8c61\u306b\u5bfe\u3057\u3066\u3001\u5177\u4f53\u7684\u306b\u9069\u7528\u3067\u304d\u308b\u57fa\u6e96\u3084\u89e3\u91c8\u6307\u91dd\u304c\u5b58\u5728\u3057\u306a\u3044\u5834\u5408\u3060\u3002\u305d\u306e\u5834\u5408\u3001\u307e\u305a\u985e\u4f3c\u306e\u4e8b\u9805\u3084\u95a2\u9023\u3059\u308b\u4e8b\u9805\u3092\u53d6\u308a\u6271\u3063\u3066\u3044\u308b\u4ed6\u306eIFRS\u306e\u5b9a\u3081\u3092\u53c2\u7167\u3059\u308b\u3093\u3060\u304c\u3001\u305d\u308c\u3067\u3082\u4f1a\u8a08\u65b9\u91dd\u3092\u6c7a\u5b9a\u3067\u304d\u306a\u3044\u6642\u306f\u3001\u6982\u5ff5\u30d5\u30ec\u30fc\u30e0\u30ef\u30fc\u30af\u3067\u5b9a\u3081\u3066\u3044\u308b\u5b9a\u7fa9\u3084\u898f\u6e96\u3001\u6982\u5ff5\u3092\u53c2\u7167\u3057\u3066\u3001\u305d\u306e\u9069\u7528\u306e\u53ef\u5426\u3092\u691c\u8a0e\u3059\u308b\u3053\u3068\u306b\u306a\u308b\u3002\u300d<\/p>\n<p>\u300c\u306a\u308b\u307b\u3069\u3002\u3060\u304b\u3089\u3001\u6982\u5ff5\u30d5\u30ec\u30fc\u30e0\u30ef\u30fc\u30af\u3092\u7406\u89e3\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3093\u3067\u3059\u306d\u3002\u300d<br \/>\n\u85e4\u539f\u306f\u9837\u304f\u3068\u3001\u3082\u3061\u308d\u3093\u3001\u3068\u3055\u3089\u306b\u8a00\u8449\u3092\u7d9a\u3051\u305f\u3002<\/p>\n<p>\u300c\u6982\u5ff5\u30d5\u30ec\u30fc\u30e0\u30ef\u30fc\u30af\u306fIFRS\u3092\u69cb\u6210\u3059\u308b\u3082\u306e\u3067\u306f\u306a\u3044\u304b\u3089\u3001\u3044\u308f\u3086\u308b\u898f\u7bc4\u6027\u3068\u3044\u3046\u3082\u306e\u306f\u306a\u3044\u3002\u3060\u304b\u3089\u3001IFRS\u306e\u57fa\u6e96\u3067\u5b9a\u3081\u3089\u308c\u3066\u3044\u308b\u3053\u3068\u304c\u3001\u6982\u5ff5\u30d5\u30ec\u30fc\u30e0\u30ef\u30fc\u30af\u3068\u6574\u5408\u3057\u306a\u3044\u5834\u5408\u306f\u3001IFRS\u306e\u898f\u5b9a\u304c\u512a\u5148\u3055\u308c\u308b\u3053\u3068\u306b\u306a\u308b\u3002\u300d<\/p>\n<p>\u300c\u3042\u308c\uff1f\u3067\u3082\u3001\u3055\u3063\u304d\u306e\u8aac\u660e\u3067\u306f\u3001\u6982\u5ff5\u30d5\u30ec\u30fc\u30e0\u30ef\u30fc\u30af\u306f\u4f1a\u8a08\u57fa\u6e96\u3068\u6574\u5408\u3059\u308b\u3093\u3058\u3083\u306a\u3044\u3067\u3059\u304b\uff1f\u6f14\u7e79\u6cd5\u3092\u63a1\u7528\u3057\u3066\u3044\u308b\u3093\u3067\u3059\u3088\u306d\uff1f\u300d<\/p>\n<p>\u300c\u3069\u3046\u3057\u3066\u6982\u5ff5\u30d5\u30ec\u30fc\u30e0\u30ef\u30fc\u30af\u3068\u4f1a\u8a08\u57fa\u6e96\u304c\u6574\u5408\u3057\u306a\u3044\u306e\u304b\u3002\u305d\u308c\u306f\u3001\u6982\u5ff5\u30d5\u30ec\u30fc\u30e0\u30ef\u30fc\u30af\u304c\u8a2d\u5b9a\u3055\u308c\u308b\u524d\u304b\u3089IFRS\u3084IAS\u304c\u5148\u306b\u7b56\u5b9a\u3055\u308c\u3066\u3044\u305f\u304b\u3089\u306a\u3093\u3060\u3002\u305f\u3060\u3001\u4eca\u5f8c\u57fa\u6e96\u306e\u898b\u76f4\u3057\u3059\u308b\u969b\u306b\u6982\u5ff5\u30d5\u30ec\u30fc\u30e0\u30ef\u30fc\u30af\u3092\u6307\u91dd\u3068\u3059\u308b\u304b\u3089\u3001\u305d\u3046\u3044\u3063\u305f\u4e0d\u6574\u5408\u306f\u6e1b\u5c11\u3057\u3066\u3044\u304f\u3068\u8a00\u308f\u308c\u3066\u3044\u308b\u3051\u3069\u306a\u3002\u300d<\/p>\n<p>\u300c\u305d\u3046\u3044\u3046\u3053\u3068\u3067\u3059\u304b\u3002\u5206\u304b\u308a\u307e\u3057\u305f\uff01\u300d<\/p>\n<p>&nbsp;<\/p>\n<div class=\"box_info box clear\" style=\"font-size:18px; line-height:28px;-moz-border-radius: 0px; border-radius: 0px;background-color:#87CEEB;color:#000000;border-color:#87CEEB;\">\n\t\t<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n<h4 style=\"text-align: center; margin-top: -1em; margin-bottom: -1.5em;\"><span style=\"color: #000000;\"><strong><span style=\"color: #87ceeb;\">\u25cf\u3000\u25cb<\/span>\u3000\u6982\u5ff5\u30d5\u30ec\u30fc\u30e0\u30ef\u30fc\u30af\u306e\u7bc4\u56f2\u3000<span style=\"color: #87ceeb;\">\u25cb\u3000\u25cf<\/span><\/strong><\/span><\/h4>\n<\/div>\n<\/div>\n<p style=\"margin-bottom: -1em;\">\n<\/div>\n<p>\u300c\u6b21\u306b\u6982\u5ff5\u30d5\u30ec\u30fc\u30e0\u30ef\u30fc\u30af\u306e\u4e2d\u8eab\u306b\u3064\u3044\u3066\u306e\u8aac\u660e\u3060\u3002\u6982\u5ff5\u30d5\u30ec\u30fc\u30e0\u30ef\u30fc\u30af\u3067\u6271\u3063\u3066\u3044\u308b\u4e8b\u9805\u306f\uff1f\u300d<br \/>\n\u685c\u4e95\u306f\u85e4\u539f\u306e\u8a00\u8449\u3092\u53d7\u3051\u3066\u3001\u672c\u306e\u8a72\u5f53\u30da\u30fc\u30b8\u3092\u958b\u304f\u3002<\/p>\n<p>\u300c\u305d\u308c\u306a\u3089\u5206\u304b\u308a\u307e\u3059\u3088\u3002\u6982\u5ff5\u30d5\u30ec\u30fc\u30e0\u30ef\u30fc\u30af\u304c\u53d6\u308a\u6271\u3063\u3066\u3044\u308b\u4e8b\u9805\u306f\uff14\u3064\u3067\u3059\u3002\u4e0b\u306b\u307e\u3068\u3081\u3066\u3042\u308a\u307e\u3059\u3002\u300d<\/p>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\n<p style=\"margin-bottom: 3px;\"><strong><span style=\"font-size: 18px;\">\u3010\u6982\u5ff5\u30d5\u30ec\u30fc\u30e0\u30ef\u30fc\u30af\u306e\u7bc4\u56f2\u3011<\/span><\/strong><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><strong>\u25b7\u3000\u8ca1\u52d9\u5831\u544a\u306e\u76ee\u7684<\/strong><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><strong>\u25b7\u3000\u6709\u7528\u306a\u8ca1\u52d9\u60c5\u5831\u306e\u8cea\u7684\u7279\u6027<\/strong><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><strong>\u25b7\u3000\u8ca1\u52d9\u8af8\u8868\u3092\u69cb\u6210\u3059\u308b\u8981\u7d20\u306e\u5b9a\u7fa9\u3001\u8a8d\u8b58\u53ca\u3073\u6e2c\u5b9a<\/strong><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><strong>\u25b7\u3000\u8cc7\u672c\u53ca\u3073\u8cc7\u672c\u7dad\u6301\u306e\u6982\u5ff5<\/strong><\/p>\n<\/div><\/div>\n<p>\u300c\u305d\u3046\u3060\u306a\u3002\u3068\u308a\u3042\u3048\u305a\u3001\u4e0a\u306e\u9805\u76ee\u306e\u3046\u3061\u3001\uff11\u3064\u76ee\u3068\uff12\u3064\u76ee\u306e\u9805\u76ee\u3092\u7c21\u5358\u306b\u7406\u89e3\u3057\u3066\u3001\uff13\u3064\u76ee\u306e\u69cb\u6210\u8981\u7d20\u306e\u5b9a\u7fa9\u3001\u8a8d\u8b58\u53ca\u3073\u6e2c\u5b9a\u306e\u90e8\u5206\u3092\u3057\u3063\u304b\u308a\u62bc\u3055\u3048\u3066\u304a\u3051\u3070\u5927\u4e08\u592b\u3060\u308d\u3046\u3002\u6700\u5f8c\u306e\u8cc7\u672c\u53ca\u3073\u8cc7\u672c\u7dad\u6301\u306e\u6982\u5ff5\u306b\u3064\u3044\u3066\u306f\u3001\u672c\u3092\u8aad\u3093\u3067\u304a\u304f\u304f\u3089\u3044\u3067\u5927\u4e08\u592b\u3060\u3002\u300d<\/p>\n<p>\u300c\u3048\u3001\uff14\u3064\u76ee\u306f\u3001\u8aac\u660e\u3057\u3066\u304f\u308c\u306a\u3044\u3093\u3067\u3059\u304b\uff1f\u300d<\/p>\n<p>\u300c\u4eca\u8aac\u660e\u3057\u3066\u3082\u3001\u304a\u524d\u306b\u306f\u96e3\u3057\u3044\u304b\u3089\u306a\u3002\u300d<br \/>\n\u685c\u4e95\u306f\u307e\u3060\u7d0d\u5f97\u3057\u3066\u3044\u306a\u3044\u69d8\u5b50\u3060\u3002\u85e4\u539f\u306f\u305f\u3081\u606f\u3092\u3064\u3044\u3066\u7c21\u5358\u306b\u5185\u5bb9\u3092\u8aac\u660e\u3059\u308b\u3053\u3068\u306b\u3057\u305f\u3002<\/p>\n<p>\u300c\u7c21\u6f54\u306b\u8a00\u3046\u3068\u3060\u306a\u3001\uff14\u3064\u76ee\u306e\u9805\u76ee\u3067\u306f\u3001\u307e\u305a\u8cc7\u672c\u6982\u5ff5\u3092\u5b9a\u7fa9\u3057\u3066\u3001\u305d\u3053\u304b\u3089\u751f\u3058\u308b\u8cc7\u672c\u7dad\u6301\u306e\u6982\u5ff5\u306b\u3088\u308a\u4f55\u304c\u5229\u76ca\u3068\u3055\u308c\u308b\u306e\u304b\u3001\u5229\u76ca\u304c\u6e2c\u5b9a\u3055\u308c\u308b\u8a55\u4fa1\u306e\u57fa\u6e96\u3092\u793a\u3057\u3066\u3044\u308b\u3093\u3060\u3002\u300d<\/p>\n<p><span style=\"font-size: 50%;\">\u300c\uff65\uff65\uff65\u306f\u3041\u3002\u300d<\/span><\/p>\n<p>\u300c\u306a\uff1f\u305d\u3046\u3044\u3046\u53cd\u5fdc\u306b\u306a\u308b\u3060\u308d\uff1f\u73fe\u6bb5\u968e\u3067\u77e5\u3089\u306a\u304f\u3066\u3082\u56f0\u3089\u306a\u3044\u3057\u3001\u4eca\u5f8c\u5fc5\u8981\u306b\u306a\u3063\u305f\u6642\u306b\u8a73\u3057\u304f\u8aac\u660e\u3057\u3066\u3084\u308b\u304b\u3089\u5fc3\u914d\u3059\u308b\u306a\u3002\u300d<\/p>\n<p>\u300c\u306f\u3044\u3002\u3067\u306f\u3001\u305d\u306e\u6642\u306b\u304a\u9858\u3044\u3057\u307e\u3059\u3002\u300d<br \/>\n\u85e4\u539f\u306e\u7c21\u6f54\u306a\u8aac\u660e\u3067\u3082\u5168\u304f\u30d4\u30f3\u3068\u6765\u306a\u304b\u3063\u305f\u685c\u4e95\u306f\u3001\u7d20\u76f4\u306b\u5148\u8f29\u306e\u8a00\u8449\u306b\u5f93\u3046\u3053\u3068\u306b\u3057\u305f\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"border-bottom: solid 2px #cd5c5c; border-left: solid 10px #696969;\">\u3000<strong>\u8ca1\u52d9\u5831\u544a\u306e\u76ee\u7684<\/strong><\/h4>\n<p>\u300c\u4eca\u65e5\u306f\u3001\u8ca1\u52d9\u5831\u544a\u306e\u76ee\u7684\u3068\u6709\u7528\u306a\u8ca1\u52d9\u60c5\u5831\u306e\u8cea\u7684\u7279\u6027\u306b\u3064\u3044\u3066\u52c9\u5f37\u3057\u3066\u3044\u3053\u3046\u3002<br \/>\n\u3055\u3063\u305d\u304f\u3001\u8ca1\u52d9\u5831\u544a\u306e\u76ee\u7684\u306b\u3064\u3044\u3066\u8aac\u660e\u3059\u308b\u305e\u3002\u6982\u5ff5\u30d5\u30ec\u30fc\u30e0\u30ef\u30fc\u30af\u306e\u7bc4\u56f2\u306e\u3046\u3061\u3001\u4e00\u756a\u4e0a\u306e\u9805\u76ee\u3060\u3002\u300d<\/p>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\n<p style=\"margin-bottom: 3px;\"><strong><span style=\"font-size: 18px;\">\u3010\u6982\u5ff5\u30d5\u30ec\u30fc\u30e0\u30ef\u30fc\u30af\u306e\u7bc4\u56f2\u3011<\/span><\/strong><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><span class=\"highlight\" style=\"background-color:#98FB98;\"><strong>\u25b7\u3000\u8ca1\u52d9\u5831\u544a\u306e\u76ee\u7684<\/strong><\/span>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u25b7\u3000\u6709\u7528\u306a\u8ca1\u52d9\u60c5\u5831\u306e\u8cea\u7684\u7279\u6027<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u25b7\u3000\u8ca1\u52d9\u8af8\u8868\u3092\u69cb\u6210\u3059\u308b\u8981\u7d20\u306e\u5b9a\u7fa9\u3001\u8a8d\u8b58\u53ca\u3073\u6e2c\u5b9a<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u25b7\u3000\u8cc7\u672c\u53ca\u3073\u8cc7\u672c\u7dad\u6301\u306e\u6982\u5ff5<\/p>\n<\/div><\/div>\n\u300c\u306f\u3044\u3002\u7dd1\u8272\u306b\u7db2\u639b\u3051\u3057\u3066\u3044\u308b\u9805\u76ee\u3067\u3059\u306d\u3002\u300d<\/p>\n<p>\u300c\u6982\u5ff5\u30d5\u30ec\u30fc\u30e0\u30ef\u30fc\u30af\u3067\u306f\u3001\u8ca1\u52d9\u5831\u544a\u306e\u76ee\u7684\uff08objective\uff09\u306f\u3001\u73fe\u5728\u306e\u53ca\u3073\u6f5c\u5728\u7684\u306a\u6295\u8cc7\u8005\u3001\u878d\u8cc7\u8005\u53ca\u3073\u4ed6\u306e\u50b5\u6a29\u8005\uff08\u5f7c\u3089\u3092\u300e\u4e3b\u305f\u308b\u5229\u7528\u8005\uff08primary users\uff09\u300f\u3068\u3044\u3046\uff09\u304c\u3001<strong><span style=\"color: #b22222;\">\uff08a\uff09<\/span><\/strong><span style=\"border-bottom: solid 1px #ff0000;\">\u4f01\u696d\u3078\u306e\u8cc7\u6e90\u306e\u63d0\u4f9b\u306b\u95a2\u3059\u308b\u610f\u601d\u6c7a\u5b9a<\/span>\u3092\u884c\u3046\u969b\u306b<span style=\"color: #b22222;\"><strong>\uff08b\uff09<\/strong><\/span><span style=\"border-bottom: solid 1px #ff0000;\">\u6709\u7528\u306a\uff08useful\uff09<\/span>\u3001\u5831\u544a\u4f01\u696d\u306b\u3064\u3044\u3066\u306e<span style=\"color: #b22222;\"><strong>\uff08c\uff09<\/strong><\/span><span style=\"border-bottom: solid 1px #ff0000;\">\u8ca1\u52d9\u60c5\u5831<\/span>\u3092\u63d0\u4f9b\u3059\u308b\u3053\u3068\u3001\u3068\u898f\u5b9a\u3055\u308c\u3066\u3044\u308b\u3002\u300d<br \/>\n\u6240\u3005\u306b\u82f1\u8a9e\u304c\u6563\u308a\u3070\u3081\u3089\u308c\u305f\u8aac\u660e\u3092\u805e\u3044\u3066\u685c\u4e95\u306f\u4e00\u77ac\u3072\u308b\u3093\u3060\u304c\u3001\u3069\u306e\u82f1\u5358\u8a9e\u3082\u6bd4\u8f03\u7684\u96e3\u3057\u304f\u306a\u304b\u3063\u305f\u305f\u3081\u3001\u3059\u3050\u306b\u6c17\u3092\u53d6\u308a\u76f4\u3057\u3066\u85e4\u539f\u306b\u8cea\u554f\u3057\u305f\u3002<\/p>\n<p>\u300c\u4e0b\u7dda\u304c\u5f15\u3044\u3066\u3042\u308b<span style=\"color: #b22222;\"><strong>\uff08a\uff09<\/strong><\/span>\u3001<span style=\"color: #b22222;\"><strong>\uff08b\uff09<\/strong><\/span>\u3001<span style=\"color: #b22222;\"><strong>\uff08c\uff09<\/strong><\/span>\u304c\u30dd\u30a4\u30f3\u30c8\u306b\u306a\u308b\u3093\u3067\u3059\u3088\u306d\uff1f\u300d<\/p>\n<p>\u300c\u305d\u306e\u901a\u308a\u3060\u3002\u300d\u3068\u85e4\u539f\u306f\u685c\u4e95\u306b\u5411\u304b\u3063\u3066\u9837\u3044\u305f\u3002<\/p>\n<h4><strong>\u610f\u601d\u6c7a\u5b9a\u306b\u5f79\u7acb\u3064\u60c5\u5831\u3068\u306f<\/strong><\/h4>\n<p>\u300c\u307e\u305a<span style=\"color: #b22222;\"><strong>\uff08a\uff09<\/strong><\/span>\u300e<span style=\"border-bottom: solid 1px #ff0000;\">\u4f01\u696d\u3078\u306e\u8cc7\u6e90\u306e\u63d0\u4f9b\u306b\u95a2\u3059\u308b\u610f\u601d\u6c7a\u5b9a<\/span>\u300f\u306b\u95a2\u3059\u308b\u7b87\u6240\u3060\u304c\u3001\u610f\u601d\u6c7a\u5b9a\u306e\u969b\u306b\u4e3b\u305f\u308b\u5229\u7528\u8005\u304c\u5fc5\u8981\u3068\u3057\u3066\u3044\u308b\u306e\u306f\u3001\u5c06\u6765\u306e\u6b63\u5473\u30ad\u30e3\u30c3\u30b7\u30e5\u30fb\u30a4\u30f3\u30d5\u30ed\u30fc\u306e\u898b\u901a\u3057\u3092\u8a55\u4fa1\u3059\u308b\u305f\u3081\u306b\u5f79\u7acb\u3064\u60c5\u5831\u3060\u3002\u5f7c\u3089\u306e\u6295\u8cc7\u306b\u5bfe\u3057\u3066\u671f\u5f85\u3059\u308b\u30ea\u30bf\u30fc\u30f3\u3092\u5224\u65ad\u3059\u308b\u305f\u3081\u3060\u306a\u3002\u300d<\/p>\n<p>\u300c\u306f\u3044\u3002\u300d<\/p>\n<h4><strong>\u8ca1\u52d9\u60c5\u5831\u306b\u306f\u4f55\u304c\u542b\u307e\u308c\u308b\u306e\u304b<\/strong><\/h4>\n<p style=\"margin-bottom: 3px;\">\u300c\u6b21\u306e<span style=\"color: #b22222;\"><strong>\uff08b\uff09<\/strong><\/span>\u300e<span style=\"border-bottom: solid 1px #ff0000;\">\u6709\u7528\u306a\uff08useful\uff09<\/span>\u300f\u306f\u6b21\u306b\u8aac\u660e\u3059\u308b\u6709\u7528\u306a\u8ca1\u52d9\u60c5\u5831\u306e\u8cea\u7684\u7279\u6027\u3068\u5185\u5bb9\u304c\u88ab\u308b\u304b\u3089\u3001\u5f8c\u3067\u307e\u3068\u3081\u3066\u8aac\u660e\u3059\u308b\u3053\u3068\u306b\u3057\u3066\u3001\u5148\u306b<strong><span style=\"color: #b22222;\">\uff08c\uff09<\/span><\/strong><span style=\"border-bottom: solid 1px #ff0000;\">\u8ca1\u52d9\u60c5\u5831<\/span>\u306e\u90e8\u5206\u306b\u79fb\u308d\u3046\u3002<br \/>\n\u6982\u5ff5\u30d5\u30ec\u30fc\u30e0\u30ef\u30fc\u30af\u3067\u306f\u3001\u8ca1\u52d9\u5831\u544a\u306f<\/p>\n<ul>\n<li>\u4f01\u696d\u306e\u7d4c\u6e08\u7684\u8cc7\u6e90\uff08economic resources\uff09\u3068\u4f01\u696d\u306b\u5bfe\u3059\u308b\u8acb\u6c42\u6a29\uff08claims\uff09\u306b\u95a2\u3059\u308b\u60c5\u5831<\/li>\n<li>\u4f01\u696d\u306e\u7d4c\u6e08\u7684\u8cc7\u6e90\u3068\u4f01\u696d\u306b\u5bfe\u3059\u308b\u8acb\u6c42\u6a29\u3092\u5909\u52d5\u3055\u305b\u308b\u53d6\u5f15\u3084\u305d\u306e\u4ed6\u306e\u4e8b\u8c61\u306b\u95a2\u3059\u308b\u60c5\u5831<\/li>\n<\/ul>\n<p style=\"margin-top: -1.5em;\">\u306e\uff12\u3064\u306e\u60c5\u5831\u3092\u63d0\u4f9b\u3059\u308b\u3082\u306e\u3068\u66f8\u304b\u308c\u3066\u3042\u308b\u3002\u300d<\/p>\n<p>\u685c\u4e95\u306f\u305d\u3053\u3067\u624b\u3092\u5c11\u3057\u4e0a\u3052\u3066\u3001\u85e4\u539f\u306b\u8cea\u554f\u3057\u305f\u3002<br \/>\n\u300c\u7d4c\u6e08\u7684\u8cc7\u6e90\u3068\u306f\u3001\u3064\u307e\u308a\u8cc7\u7523\u306e\u3053\u3068\u3067\u3001\u8acb\u6c42\u6a29\u3068\u3044\u3046\u306e\u306f\u8ca0\u50b5\u306e\u3053\u3068\u3068\u6349\u3048\u3066\u3044\u3044\u3093\u3067\u3059\u3088\u306d\u3002\u3068\u3044\u3046\u3053\u3068\u306f\u3001\uff11\u3064\u76ee\u306e\u60c5\u5831\u306f\u3044\u308f\u3086\u308b\u8cb8\u501f\u5bfe\u7167\u8868\u306e\u3053\u3068\u3092\u6307\u3057\u3066\u3044\u308b\u3093\u3067\u3059\u3088\u306d\uff1f\u300d<\/p>\n<p>\u300c\u305d\u3046\u3060\u3002\u305f\u3060\u3001IFRS\u3067\u306f\u8cb8\u501f\u5bfe\u7167\u8868\u3067\u306f\u306a\u304f\u3001\u8ca1\u653f\u72b6\u614b\u8a08\u7b97\u66f8\uff08statement of financial position\uff09\u3068\u3044\u3046\u540d\u79f0\u3092\u4f7f\u3046\u3053\u3068\u304c\u4e00\u822c\u7684\u3060\u3002<br \/>\n\u305d\u3057\u3066\u3001\uff12\u3064\u76ee\u306b\u66f8\u304b\u308c\u3066\u3044\u308b\u300e\u5909\u52d5\u3055\u305b\u308b\u53d6\u5f15\u306b\u95a2\u3059\u308b\u60c5\u5831\u300f\u306b\u306f\u3001\u4f01\u696d\u304c\u7d4c\u6e08\u7684\u8cc7\u6e90\u3064\u307e\u308a\u8cc7\u7523\u3092\u4f7f\u3063\u3066\u751f\u307f\u51fa\u3057\u305f\u30ea\u30bf\u30fc\u30f3\u3067\u3042\u308b\u8ca1\u52d9\u696d\u7e3e\uff08financial performance\uff09\u3068\u8cc7\u672c\u53d6\u5f15\u306a\u3069\u306e\u8ca1\u52d9\u696d\u7e3e\u4ee5\u5916\u306e\u4e8b\u8c61\u3084\u53d6\u5f15\u304c\u3042\u308b\u3002\u307e\u305f\u3001\u30ad\u30e3\u30c3\u30b7\u30e5\u30fb\u30d5\u30ed\u30fc\u8a08\u7b97\u66f8\u3082\u4e3b\u305f\u308b\u5229\u7528\u8005\u304c\u4f01\u696d\u306e\u5c06\u6765\u306e\u30ad\u30e3\u30c3\u30b7\u30e5\u30fb\u30a4\u30f3\u30d5\u30ed\u30fc\u3092\u751f\u307f\u51fa\u3059\u80fd\u529b\u3092\u5224\u65ad\u3059\u308b\u3053\u3068\u306b\u5f79\u7acb\u3064\u3053\u3068\u304b\u3089\u8ca1\u52d9\u5831\u544a\u306b\u542b\u307e\u308c\u3066\u3044\u308b\u3002\u300d<\/p>\n<p>\u300c\uff12\u3064\u76ee\u306b\u898f\u5b9a\u3055\u308c\u3066\u3044\u308b\u60c5\u5831\u3068\u306f\u3001\u8ca1\u52d9\u696d\u7e3e\u3092\u8868\u3059\u8a08\u7b97\u66f8\u3001\u8cc7\u672c\u53d6\u5f15\u306a\u3069\u306e\u8ca1\u52d9\u696d\u7e3e\u4ee5\u5916\u306e\u5909\u52d5\u3092\u8868\u3059\u6301\u5206\u5909\u52d5\u8a08\u7b97\u66f8\u3001\u30ad\u30e3\u30c3\u30b7\u30e5\u30fb\u30d5\u30ed\u30fc\u8a08\u7b97\u66f8\u304c\u542b\u307e\u308c\u3066\u3044\u308b\u3093\u3067\u3059\u306d\u3002<br \/>\n\u96e3\u3057\u3044\u8a00\u3044\u56de\u3057\u3067\u3059\u3051\u3069\u3001\u3088\u304f\u898b\u308b\u3068\u65e5\u672c\u57fa\u6e96\u306e\u8ca1\u52d9\u8af8\u8868\u672c\u8868\u3068\u540c\u3058\u3082\u306e\u306a\u3093\u3067\u3059\u306d\u3002\u300d<\/p>\n<p>\u300c\u305d\u3046\u8a00\u3048\u308b\u306a\u3002\u305f\u3060\u3001IFRS\u306b\u57fa\u3065\u304f\u8ca1\u52d9\u8af8\u8868\u3068\u65e5\u672c\u57fa\u6e96\u306e\u8ca1\u52d9\u8af8\u8868\u306b\u306f\u7570\u306a\u308b\u70b9\u3082\u3042\u308b\u304b\u3089\u3001\u4eca\u5ea6\u6539\u3081\u3066\u8aac\u660e\u3057\u305f\u65b9\u304c\u826f\u3055\u305d\u3046\u3060\u306a\u3002\u300d<\/p>\n<p>\u300c\u3088\u308d\u3057\u304f\u304a\u9858\u3044\u3057\u307e\u30fc\u3059\u300d\u3068\u3001\u8abf\u5b50\u3088\u304f\u7b54\u3048\u308b\u685c\u4e95\u306b\u82e6\u7b11\u3057\u306a\u304c\u3089\u3001\u85e4\u539f\u306f\u6b21\u306e\u9805\u76ee\u306e\u8aac\u660e\u306b\u79fb\u3063\u305f\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"border-bottom: solid 2px #cd5c5c; border-left: solid 10px #696969;\">\u3000<strong>\u6709\u7528\u306a\u8ca1\u52d9\u60c5\u5831\u306e\u8cea\u7684\u7279\u6027<\/strong><\/h4>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\n<p style=\"margin-bottom: 3px;\"><strong><span style=\"font-size: 18px;\">\u3010\u6982\u5ff5\u30d5\u30ec\u30fc\u30e0\u30ef\u30fc\u30af\u306e\u7bc4\u56f2\u3011<\/span><\/strong><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u25b7\u3000\u8ca1\u52d9\u5831\u544a\u306e\u76ee\u7684<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><span class=\"highlight\" style=\"background-color:#98FB98;\"><strong>\u25b7\u3000\u6709\u7528\u306a\u8ca1\u52d9\u60c5\u5831\u306e\u8cea\u7684\u7279\u6027<\/strong><\/span>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u25b7\u3000\u8ca1\u52d9\u8af8\u8868\u3092\u69cb\u6210\u3059\u308b\u8981\u7d20\u306e\u5b9a\u7fa9\u3001\u8a8d\u8b58\u53ca\u3073\u6e2c\u5b9a<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u25b7\u3000\u8cc7\u672c\u53ca\u3073\u8cc7\u672c\u7dad\u6301\u306e\u6982\u5ff5<\/p>\n<\/div><\/div>\n\u300c\u3067\u306f\u3001\u7d9a\u3044\u3066\u6982\u5ff5\u30d5\u30ec\u30fc\u30e0\u30ef\u30fc\u30af\u306e\u7bc4\u56f2\u306e\uff12\u3064\u76ee\u306b\u6319\u304c\u3063\u3066\u3044\u305f\u6709\u7528\u306a\u8ca1\u52d9\u60c5\u5831\u306e\u8cea\u7684\u7279\u6027\u3068\u306f\u4f55\u304b\u3001\u306b\u5165\u308d\u3046\u3002\u300d<\/p>\n<p>\u300c\u306f\u3044\u3001\u5206\u304b\u308a\u307e\u3057\u305f\u3002\u300d<\/p>\n<p>\u300c\u6709\u7528\u306a\u8ca1\u52d9\u60c5\u5831\u306e\u8cea\u7684\u7279\u6027\u306b\u306f\u5927\u304d\u304f\uff12\u7a2e\u985e\u306e\u7279\u6027\u304c\u3042\u308b\u3002\uff11\u3064\u306f\u57fa\u672c\u7684\u8cea\u7684\u7279\u6027\uff08fundamental qualitative characteristics\uff09\u3001\u3082\u3046\uff11\u3064\u304c\u88dc\u5f37\u7684\u8cea\u7684\u7279\u6027\uff08enhancing qualitative characteristics\uff09\u3060\u3002<br \/>\n\u6b21\u306e\u56f3\u304c\u3001\u6709\u7528\u306a\u8ca1\u52d9\u60c5\u5831\u306e\u8cea\u7684\u7279\u6027\u306b\u3064\u3044\u3066\u307e\u3068\u3081\u305f\u56f3\u3060\u3002\u300d<\/p>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/06\/story_ifrs3-4.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-97680\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/06\/story_ifrs3-4.png\" alt=\"\" width=\"739\" height=\"611\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/06\/story_ifrs3-4.png 739w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/06\/story_ifrs3-4-300x248.png 300w\" sizes=\"(max-width: 739px) 100vw, 739px\" \/><\/a><\/p>\n<p>\u685c\u4e95\u306f\u85e4\u539f\u304c\u65b0\u3057\u304f\u793a\u3057\u305f\u56f3\u8868\u306b\u76ee\u3092\u79fb\u3057\u305f\u3002\u57fa\u672c\u7684\u8cea\u7684\u7279\u6027\u3068\u88dc\u5f37\u7684\u8cea\u7684\u7279\u6027\u306e\u4e0b\u306b\u306f\u3055\u3089\u306b\u30dc\u30c3\u30af\u30b9\u304c\u4e26\u3093\u3067\u3044\u308b\u3002<\/p>\n<p>\u300c\uff12\u7a2e\u985e\u306e\u8cea\u7684\u7279\u6027\u306b\u306f\u3055\u3089\u306b\u7d30\u304b\u306a\u8981\u4ef6\u304c\u793a\u3055\u308c\u3066\u3044\u308b\u3093\u3060\u3002\uff11\u3064\u305a\u3064\u898b\u3066\u3044\u304f\u3053\u3068\u306b\u3057\u3088\u3046\u3002\u300d<\/p>\n<p>\u300c\u306f\u3044\u3001\u304a\u9858\u3044\u3057\u307e\u3059\u3002\u300d<\/p>\n<h4><strong><span style=\"color: #cd5c5c;\">\u25c6<\/span>\u57fa\u672c\u7684\u8cea\u7684\u7279\u6027<\/strong><\/h4>\n<p>\u300c\u307e\u305a\u306f\u3001\u57fa\u672c\u7684\u8cea\u7684\u7279\u6027\uff08fundamental qualitative characteristics\uff09\u306b\u3064\u3044\u3066\u3060\u3002\u300d<\/p>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/06\/story_ifrs3-5.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-97681\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/06\/story_ifrs3-5.png\" alt=\"\" width=\"737\" height=\"610\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/06\/story_ifrs3-5.png 737w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/06\/story_ifrs3-5-300x248.png 300w\" sizes=\"(max-width: 737px) 100vw, 737px\" \/><\/a><\/p>\n<p>\u300c\u4e0a\u306e\u56f3\u3067\u8a00\u3046\u3068\u3001\u5de6\u5074\u306b\u3042\u308b\u7dd1\u8272\u306e\u30dc\u30c3\u30af\u30b9\u3067\u3059\u306d\u3002\u300d<\/p>\n<p>\u300c\u305d\u3046\u3060\u3002\u8ca1\u52d9\u5831\u544a\u306e\u76ee\u7684\u306e\u4e2d\u3067\u3001\u300c<span style=\"color: #b22222;\"><strong>\uff08b\uff09<\/strong><\/span><span style=\"border-bottom: solid 1px #ff0000;\">\u6709\u7528\u306a\uff08useful\uff09<\/span>\u300d\u3068\u3044\u3046\u6761\u4ef6\u304c\u3042\u3063\u305f\u308d\u3046\uff1f\u300d<br \/>\n\u685c\u4e95\u306f\u9837\u3044\u305f\u3002<\/p>\n<p>\u300c\u8ca1\u52d9\u5831\u544a\u304c\u300e\u6709\u7528\u300f\u3067\u3042\u308b\u305f\u3081\u306b\u306f\u3001\u3044\u304f\u3064\u304b\u8981\u4ef6\u304c\u3042\u308b\u3093\u3060\u3002\u305d\u306e\u3046\u3061\u3001\u5fc5\u305a\u6e80\u305f\u3059\u5fc5\u8981\u304c\u3042\u308b\u8981\u4ef6\u3092\u57fa\u672c\u7684\u8cea\u7684\u7279\u6027\u3068\u3044\u3046\u3002\u3053\u308c\u306b\u306f\uff12\u3064\u3042\u308a\u3001\u300e\u76ee\u7684\u9069\u5408\u6027\u300f\uff08relevance\uff09\u3001\u300e\u5fe0\u5b9f\u306a\u8868\u73fe\u300f\uff08faithful representation\uff09\u304c\u6319\u3052\u3089\u308c\u308b\u3002\u300d<\/p>\n<h4><strong>\u76ee\u7684\u9069\u5408\u6027\u306e\uff13\u3064\u306e\u7279\u6027<\/strong><\/h4>\n<p>\u300c\u3055\u3066\u3001\u8cea\u554f\u3060\u3002\u300e\u76ee\u7684\u9069\u5408\u6027\u300f\u3068\u306f\u4f55\u304b\u3001\u5206\u304b\u308b\u304b\uff1f\u300d<\/p>\n<p>\u685c\u4e95\u306fIFRS\u306e\u672c\u3092\u3081\u304f\u308b\u3068\u3001\u7709\u9593\u306b\u76ba\u3092\u5bc4\u305b\u306a\u304c\u3089\u672c\u306b\u66f8\u304b\u308c\u3066\u3044\u308b\u76ee\u7684\u9069\u5408\u6027\u306b\u95a2\u3059\u308b\u6587\u7ae0\u3092\u305d\u306e\u307e\u307e\u8aad\u307f\u4e0a\u3052\u305f\u3002<br \/>\n\u300c\uff11\u3064\u76ee\u306e\u7279\u6027\u3067\u3042\u308b\u300e\u76ee\u7684\u9069\u5408\u6027\u300f\u3092\u6e80\u305f\u3059\u60c5\u5831\u3068\u306f\u3001\u4e3b\u305f\u308b\u5229\u7528\u8005\u306e\u610f\u601d\u6c7a\u5b9a\u306b\u9055\u3044\u3092\u751f\u3058\u3055\u305b\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u60c5\u5831\u306e\u3053\u3068\u3092\u3044\u3044\u3001\u4e88\u6e2c\u4fa1\u5024\uff08predictive value\uff09\u3068\u78ba\u8a8d\u4fa1\u5024\uff08confirmatory value\uff09\u306e\u53cc\u65b9\u3001\u3082\u3057\u304f\u306f\u3069\u3061\u3089\u304b\u4e00\u65b9\u3092\u6e80\u305f\u3057\u3066\u3044\u308b\u3082\u306e\u3092\u8a00\u3046\u3001\u3068\u898f\u5b9a\u3055\u308c\u3066\u3044\u308b\u3093\u3067\u3059\u3088\u306d\uff1f\u300d<\/p>\n<p>\u300c\u305d\u306e\u901a\u308a\u3060\u3002\u300d\u3068\u3001\u85e4\u539f\u3002<\/p>\n<p>\u300c\uff65\uff65\uff65\u5148\u8f29\u3001\u8aad\u307f\u4e0a\u3052\u3066\u306f\u307f\u305f\u3082\u306e\u306e\u3001\u5b9f\u306f\u3053\u306e\u6587\u7ae0\u3092\u7406\u89e3\u3067\u304d\u3066\u3044\u306a\u3044\u3093\u3067\u3059\u304c\uff65\uff65\uff65\u300d<\/p>\n<p>\u300c\u306f\u306f\u3001\u307e\u3042\u305d\u3046\u306a\u308b\u3088\u306a\u3002\u305d\u306e\u307e\u307e\u3060\u3068\u3061\u3087\u3063\u3068\u96e3\u3057\u3044\u3057\u3001\u4e00\u3064\u3072\u3068\u3064\u8aac\u660e\u3057\u3066\u3044\u3053\u3046\u3002\u300d<\/p>\n<p>\u300c\u304a\u9858\u3044\u3057\u307e\u3059\u3002\u300d<\/p>\n<p>\u300c\u307e\u305a\u3001\u300c\u4e88\u6e2c\u4fa1\u5024\u304c\u3042\u308b\u300d\u3068\u306f\u3001\u305d\u306e\u60c5\u5831\u304c\u3001\u5229\u7528\u8005\u304c\u5c06\u6765\u306e\u4e88\u6e2c\u3092\u884c\u3046\u969b\u306b\u30a4\u30f3\u30d7\u30c3\u30c8\u3068\u3057\u3066\u4f7f\u7528\u3067\u304d\u308b\u3068\u3044\u3046\u3053\u3068\u3060\u3002\u305d\u3057\u3066\u3001\u300c\u78ba\u8a8d\u4fa1\u5024\u306e\u3042\u308b\u60c5\u5831\u300d\u3068\u306f\u3001\u904e\u53bb\u306b\u4e88\u6e2c\u3057\u305f\u8a55\u4fa1\u306e\u30d5\u30a3\u30fc\u30c9\u30d0\u30c3\u30af\u3092\u3082\u305f\u3089\u3059\u60c5\u5831\u306e\u3053\u3068\u3092\u3044\u3046\u3002\u3064\u307e\u308a\u3001\u4e3b\u305f\u308b\u5229\u7528\u8005\u306b\u3068\u3063\u3066\u5c06\u6765\u306e\u4e88\u6e2c\u306b\u5229\u7528\u3057\u305f\u308a\u3001\u904e\u53bb\u306e\u4e88\u6e2c\u3092\u78ba\u8a8d\u3057\u305f\u308a\u3059\u308b\u305f\u3081\u306b\u5229\u7528\u3067\u304d\u308b\u60c5\u5831\u3067\u3042\u308c\u3070\u3001\u5229\u7528\u8005\u305d\u308c\u305e\u308c\u306e\u610f\u601d\u6c7a\u5b9a\u306b\u9055\u3044\u3092\u751f\u3058\u3055\u308c\u308b\u3053\u3068\u304c\u3067\u304d\u3001\u305d\u3046\u3044\u3063\u305f\u60c5\u5831\u306f<span style=\"border-bottom: double 3px #ff0000;\">\u76ee\u7684\u9069\u5408\u6027\u3092\u6e80\u305f\u3059<\/span>\u3068\u66f8\u304b\u308c\u3066\u3044\u308b\u3093\u3060\u3002\u300d<\/p>\n<p>\u300c\u306a\u308b\u307b\u3069\uff01\u305d\u3046\u565b\u307f\u7815\u3044\u3066\u7406\u89e3\u3057\u3066\u3044\u3051\u3070\u3044\u3044\u3093\u3067\u3059\u306d\uff01\u300d<\/p>\n<p>\u300cIFRS\u306e\u4ed6\u306e\u57fa\u6e96\u3067\u3082\u8a00\u3048\u308b\u3053\u3068\u3060\u304c\u3001\u57fa\u6e96\u3092\u8aad\u3093\u3067\u3082\u306a\u304b\u306a\u304b\u7406\u89e3\u3067\u304d\u306a\u3044\u6642\u306f\u3001\u539f\u6587\u306b\u623b\u308b\u3068\u6bd4\u8f03\u7684\u7406\u89e3\u3057\u3084\u3059\u304b\u3063\u305f\u308a\u3059\u308b\u305e\u3002\u82f1\u8a9e\u3068\u8a00\u3063\u3066\u3082\u3001\u5c02\u9580\u7528\u8a9e\u3055\u3048\u62bc\u3055\u3048\u3066\u3057\u307e\u3048\u3070\u5e73\u6613\u3067\u660e\u77ad\u306a\u6587\u7ae0\u3067\u66f8\u304b\u308c\u308b\u3088\u3046\u306b\u914d\u616e\u3055\u308c\u3066\u3044\u308b\u304b\u3089\u7406\u89e3\u306e\u4e00\u52a9\u306b\u306a\u308b\u3002\u300d<\/p>\n<p>\u300c\u3048\u30fc\u3001\u307e\u305f\u82f1\u8a9e\u3067\u3059\u304b\u3041\uff1f\u82f1\u8a9e\u306e\u4f1a\u8a08\u57fa\u6e96\u306a\u3093\u3066\u30cf\u30fc\u30c9\u30eb\u304c\u9ad8\u3059\u304e\u307e\u3059\u3088\uff5e\u300d<br \/>\n\u85e4\u539f\u306f\u3001\u3042\u304b\u3089\u3055\u307e\u306b\u4e0d\u5e73\u3092\u8a00\u3046\u685c\u4e95\u306e\u982d\u3092\u8efd\u304f\u5c0f\u7a81\u304f\u3002<\/p>\n<p>\u300c\u3053\u3089\u3001\u307e\u3060\u300e\u76ee\u7684\u9069\u5408\u6027\u300f\u306b\u3064\u3044\u3066\u306e\u8aac\u660e\u306f\u7d42\u308f\u3063\u3066\u306a\u3044\u305e\u3002\u300d<\/p>\n<p>\u300c\u3048\uff1f\u4ed6\u306b\u3082\u300e\u76ee\u7684\u9069\u5408\u6027\u300f\u306b\u95a2\u3057\u3066\u898f\u5b9a\u304c\u3042\u308b\u3093\u3067\u3059\u304b\uff1f\u300d<\/p>\n<p>\u300c\u91cd\u8981\u6027\uff08materiality\uff09\u3060\u3002\u6982\u5ff5\u30d5\u30ec\u30fc\u30e0\u30ef\u30fc\u30af\u3067\u306f\u3001\u91cd\u8981\u6027\u306f\u3053\u306e\u300e\u76ee\u7684\u9069\u5408\u6027\u300f\u306e\uff11\u3064\u306e\u5074\u9762\u3068\u3057\u3066\u6349\u3048\u3066\u3044\u308b\u3093\u3060\u3002\u300d<\/p>\n<p>\u300c\u91cd\u8981\u6027\u3082\u300e\u76ee\u7684\u9069\u5408\u6027\u300f\u306b\u542b\u307e\u308c\u308b\u3093\u3067\u3059\u304b\uff1f\u3067\u3082\u3001\u3055\u3063\u304d\u306e\u78ba\u8a8d\u4fa1\u5024\u3068\u304b\u4e88\u6e2c\u4fa1\u5024\u306e\u8a71\u3068\u306f\u95a2\u4fc2\u306a\u3044\u3088\u3046\u306b\u601d\u3048\u307e\u3059\u3051\u3069\uff65\uff65\uff65\u300d<\/p>\n<p>\u300c\u307e\u3041\u3001\u805e\u3051\u3002\u6982\u5ff5\u30d5\u30ec\u30fc\u30e0\u30ef\u30fc\u30af\u306b\u3088\u308b\u3068\u3001\u3042\u308b\u60c5\u5831\u304c\u91cd\u8981\u304b\u3069\u3046\u304b\u306f\u3001\u305d\u308c\u304c\u8131\u6f0f\u3057\u305f\u308a\u3001\u8aa4\u8868\u793a\u3055\u308c\u308b\u3053\u3068\u3067\u8ca1\u52d9\u5831\u544a\u5229\u7528\u8005\u306e\u610f\u601d\u6c7a\u5b9a\u306b\u5f71\u97ff\u3059\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u304b\u3069\u3046\u304b\u3067\u5224\u65ad\u3059\u308b\u3001\u3068\u3042\u308b\u3002\u300d<\/p>\n<p>\u300c\u305d\u308c\u306f\u611f\u899a\u7684\u306b\u7406\u89e3\u3067\u304d\u307e\u3059\u306d\u3002\u305d\u306e\u60c5\u5831\u304c\u91cd\u8981\u3067\u306a\u3044\u306a\u3089\u3001\u629c\u3051\u3066\u3044\u305f\u308a\u3001\u9593\u9055\u3063\u3066\u3044\u3066\u3082\u610f\u601d\u6c7a\u5b9a\u306b\u5f71\u97ff\u306f\u4e0e\u3048\u307e\u305b\u3093\u304b\u3089\u3002\uff65\uff65\uff65\u3042\u3001\u306a\u308b\u307b\u3069\u3002\u300d<\/p>\n<p>\u85e4\u539f\u306f\u7247\u7709\u3092\u4e0a\u3052\u3066\u3001\u685c\u4e95\u306b\u5148\u3092\u4fc3\u3059\u3002<\/p>\n<p>\u300c\u300e\u5229\u7528\u8005\u306e\u610f\u601d\u6c7a\u5b9a\u306b\u5f71\u97ff\u3092\u4e0e\u3048\u308b\u304b\u3069\u3046\u304b\u300f\u3068\u3044\u3046\u5171\u901a\u9805\u3067\u3001\u91cd\u8981\u6027\u3082\u300e\u76ee\u7684\u9069\u5408\u6027\u300f\u306b\u542b\u307e\u308c\u308b\u3093\u3067\u3059\u306d\u3002\u300d<\/p>\n<p>\u300c\u305d\u3046\u3044\u3046\u3053\u3068\u3060\u3002\u3061\u306a\u307f\u306b\u3001\u91cd\u8981\u6027\u306b\u95a2\u3057\u3066\u3001\u7d71\u4e00\u7684\u306a\u6570\u5024\u7bc4\u56f2\u3092\u660e\u793a\u3059\u308b\u3053\u3068\u3084\u3001\u7279\u5b9a\u306e\u72b6\u6cc1\u3067\u4f55\u304c\u91cd\u8981\u6027\u304c\u3042\u308b\u3082\u306e\u3068\u306a\u308a\u5f97\u308b\u304b\u3092\u524d\u3082\u3063\u3066\u6c7a\u5b9a\u3067\u304d\u306a\u3044\u3068\u3082\u66f8\u304b\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>\u3064\u307e\u308a\u3001\u3042\u308b\u4e8b\u8c61\u304c\u91cd\u8981\u304b\u3069\u3046\u304b\u306f\u3001\u500b\u3005\u306e\u4f1a\u793e\u3054\u3068\u306b\u305d\u306e\u72b6\u6cc1\u306b\u5fdc\u3058\u3066\u3001\u305d\u306e\u60c5\u5831\u304c\u8131\u6f0f\u3057\u305f\u308a\u3001\u8aa4\u8868\u793a\u3055\u308c\u308b\u3053\u3068\u3067\u5229\u7528\u8005\u306e\u610f\u601d\u6c7a\u5b9a\u306b\u5f71\u97ff\u3092\u4e0e\u3048\u308b\u304b\u3068\u3044\u3046\u89b3\u70b9\u304b\u3089\u81ea\u5206\u305f\u3061\u5224\u65ad\u3059\u308b\u3053\u3068\u306b\u306a\u308b\u3001\u3063\u3066\u3053\u3068\u3060\u3002\u300d<\/p>\n<p>\u300c\u81ea\u5206\u305f\u3061\u3067\u91cd\u8981\u304b\u3069\u3046\u304b\u3092\u5224\u65ad\u3059\u308b\u3001\u3067\u3059\u304b\u3002\u539f\u5247\u4e3b\u7fa9\u306eIFRS\u3089\u3057\u3044\u898f\u5b9a\u3067\u3059\u306d\u3002\u300d<\/p>\n<p>\u300c\u3060\u306a\u3002\u300d<\/p>\n<h4><strong>\u5fe0\u5b9f\u306a\u8868\u73fe\u306e\uff13\u3064\u306e\u7279\u6027<\/strong><\/h4>\n<p>\u685c\u4e95\u306f\u6b21\u306e\u57fa\u672c\u7684\u8cea\u7684\u7279\u6027\u306e\u9805\u76ee\u306b\u76ee\u3092\u79fb\u3057\u305f\u3002<\/p>\n<p>\u300c\uff12\u3064\u76ee\u306e\u7279\u6027\u306f\u300c\u5fe0\u5b9f\u306a\u8868\u73fe\u300d\u3067\u3059\u304b\u3002\u3053\u308c\u306a\u3089\u50d5\u3082\u8aac\u660e\u3067\u304d\u307e\u3059\u3088\u3002<br \/>\n\u60c5\u5831\u304c\u5fe0\u5b9f\u306b\u8868\u73fe\u3055\u308c\u308b\u306b\u306f\u3001\uff13\u3064\u306e\u7279\u6027\u3092\u6e80\u305f\u3059\u5fc5\u8981\u304c\u3042\u308b\u3001\u3068\u3042\u308b\u3093\u3067\u3059\u3088\u306d\u3002\u3064\u307e\u308a\u3001\u5b8c\u5168\u6027\uff08complete\uff09\u3001\u4e2d\u7acb\u6027\uff08neutral\uff09\u3001\u305d\u3057\u3066\u8aa4\u308a\uff08free from error\uff09\u304c\u306a\u3044\u3053\u3068\u3002\u300d<br \/>\n\u685c\u4e95\u306f\u3001\u7d9a\u3051\u3066\u305d\u306e\u4e00\u3064\u3072\u3068\u3064\u306e\u9805\u76ee\u306e\u5b9a\u7fa9\u3092\u6307\u3092\u6298\u308a\u306a\u304c\u3089\u8aad\u307f\u4e0a\u3052\u3066\u3044\u304f\u3002<\/p>\n<p>\u300c\u30fb\u5b8c\u5168\u6027\u3068\u306f\u3001\u63cf\u5199\u3055\u308c\u305f\u4e8b\u8c61\u3092\u5229\u7528\u8005\u304c\u7406\u89e3\u3059\u308b\u306e\u306b\u5fc5\u8981\u306a\u3059\u3079\u3066\u306e\u60c5\u5831\u3092\u542b\u3093\u3067\u3044\u308b\u3053\u3068<br \/>\n\u30fb\u4e2d\u7acb\u6027\u3068\u306f\u3001\u8ca1\u52d9\u60c5\u5831\u306e\u9078\u629e\u3084\u8868\u793a\u306b\u504f\u308a\u304c\u306a\u3044\u3053\u3068<br \/>\n\u30fb\u3042\u308b\u73fe\u8c61\u306e\u8a18\u8ff0\u3084\u8ca1\u52d9\u5831\u544a\u306e\u4f5c\u6210\u30d7\u30ed\u30bb\u30b9\u306b\u304a\u3051\u308b\u9078\u629e\u3068\u305d\u306e\u9069\u7528\u306b\u8aa4\u308a\u304c\u306a\u3044\u3053\u3068<br \/>\n\u4ee5\u4e0a\u306e\uff13\u70b9\u3067\u3059\u3002<br \/>\n\u3053\u306e\u90e8\u5206\u306f\u3001\u3070\u3063\u3061\u308a\u3067\u3059\u3002\u300d<\/p>\n<p>\u300c\u3061\u3083\u3093\u3068\u52c9\u5f37\u3057\u3066\u3044\u308b\u3058\u3083\u306a\u3044\u304b\u3002\u300d<br \/>\n\u611f\u5fc3\u3057\u3066\u3044\u308b\u85e4\u539f\u306b\u685c\u4e95\u306f\u30cb\u30e4\u30ea\u3068\u7b11\u3044\u8fd4\u3057\u305f\u3002<\/p>\n<h4><strong><span style=\"color: #cd5c5c;\">\u25c6<\/span>\u88dc\u5f37\u7684\u8cea\u7684\u7279\u6027<\/strong><\/h4>\n<p>\u300c\u5148\u8f29\u3001\u6b21\u306f\u53f3\u5074\u306e\u30dc\u30c3\u30af\u30b9\u306b\u3042\u308b\u88dc\u5f37\u7684\u8cea\u7684\u7279\u6027\uff08enhancing qualitative characteristics\uff09\u306b\u3064\u3044\u3066\u3067\u3059\u306d\u3002\u300d<\/p>\n<h4><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/06\/story_ifrs3-6.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-97682\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/06\/story_ifrs3-6.png\" alt=\"\" width=\"735\" height=\"608\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/06\/story_ifrs3-6.png 735w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/06\/story_ifrs3-6-300x248.png 300w\" sizes=\"(max-width: 735px) 100vw, 735px\" \/><\/a><\/h4>\n<p>\u300c\u3053\u306e\u7279\u6027\u306f\u3001\u57fa\u672c\u7684\u8cea\u7684\u7279\u6027\u3068\u9055\u3063\u3066\u3001\u60c5\u5831\u304c\u6709\u7528\u3067\u3042\u308b\u305f\u3081\u306b\u5fc5\u9808\u3068\u3055\u308c\u3066\u3044\u308b\u308f\u3051\u3067\u306f\u306a\u3044\u3002\u540d\u79f0\u306b\u300e\u88dc\u5f37\u300f\u3068\u3042\u308b\u3088\u3046\u306b\u3001\u57fa\u672c\u7684\u8cc7\u8cea\u7684\u7279\u6027\u304c\u6e80\u305f\u3055\u308c\u3066\u3044\u308b\u3053\u3068\u3092\u524d\u63d0\u306b\u3001\u3088\u308a\u60c5\u5831\u306e\u6709\u7528\u6027\u3092\u9ad8\u3081\u308b\u7279\u6027\u3092\u6301\u3064\u3082\u306e\u3092\u8a00\u3046\u3093\u3060\u3002\u88dc\u5f37\u7684\u8cea\u7684\u7279\u6027\u306f\u3001\u300e\u6bd4\u8f03\u53ef\u80fd\u6027\u300f\uff08comparability\uff09\u3001\u300e\u691c\u8a3c\u53ef\u80fd\u6027\u300f\uff08verifiability\uff09\u3001\u300e\u9069\u6642\u6027\u300f\uff08timeliness\uff09\u3001\u305d\u3057\u3066\u300e\u7406\u89e3\u53ef\u80fd\u6027\u300f\uff08understandability\uff09\u306e\uff14\u3064\u304c\u5217\u6319\u3055\u308c\u3066\u3044\u308b\u3002\u300d<\/p>\n<p>\u300c\u3069\u306e\u7279\u6027\u3082\u305d\u306e\u307e\u307e\u7406\u89e3\u3067\u304d\u305d\u3046\u3067\u3059\u306d\u3002\u300d<br \/>\n\u685c\u4e95\u306f\u5b89\u5fc3\u3057\u305f\u8868\u60c5\u3060\u3002<\/p>\n<h4><strong>\uff14\u3064\u306e\u88dc\u5f37\u7684\u7279\u6027\u306e\u5b9a\u7fa9<\/strong><\/h4>\n<p>\u300c\u4e00\u5fdc\u78ba\u8a8d\u306e\u305f\u3081\u306b\u5404\u7279\u6027\u3092\u7c21\u5358\u306b\u8aac\u660e\u3059\u308b\u3068\u3001\u3053\u3093\u306a\u611f\u3058\u3060\u306a\u3002<br \/>\n\u300e\u6bd4\u8f03\u53ef\u80fd\u6027\u300f\u306f\u3001\u9805\u76ee\u9593\u306e\u985e\u4f3c\u70b9\u3068\u76f8\u9055\u70b9\u3092\u5229\u7528\u8005\u304c\u8b58\u5225\u3057\u3001\u7406\u89e3\u3059\u308b\u3053\u3068\u3092\u53ef\u80fd\u306b\u3059\u308b\u7279\u6027\u306e\u3053\u3068\u3060\u3002\u4f01\u696d\u9593\u6bd4\u8f03\u3084\u6642\u70b9\u9593\u6bd4\u8f03\u306a\u3069\u304c\u3042\u308b\u3002<br \/>\n\u300e\u691c\u8a3c\u53ef\u80fd\u6027\u300f\u3068\u306f\u3001\u77e5\u8b58\u306e\u6709\u3059\u308b\u72ec\u7acb\u3057\u305f\u5225\u3005\u306e\u89b3\u5bdf\u8005\u304c\u76f4\u63a5\u7684\u307e\u305f\u306f\u9593\u63a5\u7684\u306b\u691c\u8a3c\u3059\u308b\u3053\u3068\u3067\u3001\u7279\u5b9a\u306e\u63cf\u5199\u304c\u5fe0\u5b9f\u306a\u8868\u73fe\u3067\u3042\u308b\u3068\u3044\u3046\u5408\u610f\u306b\u9054\u3057\u5f97\u308b\u3068\u3044\u3046\u3053\u3068\u3092\u610f\u5473\u3059\u308b\u3002<br \/>\n\u300e\u9069\u6642\u6027\u300f\u306f\u5229\u7528\u8005\u306e\u610f\u601d\u6c7a\u5b9a\u306b\u5f71\u97ff\u3092\u4e0e\u3048\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3088\u3046\u306b\u9069\u6642\u306b\u60c5\u5831\u3092\u5229\u7528\u53ef\u80fd\u3068\u3059\u308b\u3053\u3068\u3060\u3002\u4e00\u822c\u7684\u306b\u60c5\u5831\u304c\u53e4\u304f\u306a\u308c\u3070\u306a\u308b\u307b\u3069\u3001\u6709\u7528\u6027\u306f\u4f4e\u304f\u306a\u308b\u3002<br \/>\n\u300e\u7406\u89e3\u53ef\u80fd\u6027\u300f\u3068\u306f\u3001\u60c5\u5831\u304c\u5206\u985e\u3001\u7279\u5fb4\u3065\u3051\u3055\u308c\u3001\u660e\u77ad\u304b\u3064\u7c21\u6f54\u306b\u8868\u793a\u3055\u308c\u3066\u3044\u308b\u3053\u3068\u3092\u3044\u3046\u3002\u300d<\/p>\n<p>\u300c\u306a\u308b\u307b\u3069\u3002\u3053\u308c\u3089\u306e\uff14\u3064\u306e\u7279\u6027\u306f\u6e80\u305f\u305b\u3070\u3001\u5229\u7528\u8005\u306b\u3068\u3063\u3066\u60c5\u5831\u304c\u3088\u308a\u5f79\u7acb\u3064\u3082\u306e\u306b\u306a\u308b\u3068\u3044\u3046\u308f\u3051\u3067\u3059\u306d\u3002\u305d\u3057\u3066\u3001\u88dc\u5f37\u7684\u8cea\u7684\u7279\u6027\u3092\u6e80\u305f\u3057\u3066\u3044\u3066\u3082\u3001\u57fa\u672c\u7684\u8cea\u7684\u7279\u6027\u3067\u3042\u308b\u76ee\u7684\u9069\u5408\u6027\u304c\u6b20\u3051\u3066\u3044\u305f\u308a\u3001\u60c5\u5831\u304c\u5fe0\u5b9f\u306b\u8868\u73fe\u3055\u308c\u3066\u3044\u306a\u3044\u306e\u3067\u3042\u308c\u3070\u3001\u305d\u3082\u305d\u3082\u305d\u306e\u60c5\u5831\u306f\u6709\u7528\u3068\u306f\u8a00\u3048\u306a\u3044\u3068\u3044\u3046\u3053\u3068\u3067\u3059\u306d\u3002\u300d<\/p>\n<p>\u300c\u306a\u304b\u306a\u304b\u7406\u89e3\u304c\u65e9\u3044\u3058\u3083\u306a\u3044\u304b\u3002\u300d<\/p>\n<p>\u300c\u3048\u3048\u3002\u3053\u308c\u306a\u3089\u50d5\u3067\u3082\u5927\u4e08\u592b\u3067\u3059\u3002\u300d<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"border-bottom: solid 2px #cd5c5c; border-left: solid 10px #696969;\">\u3000<strong>\u30b3\u30b9\u30c8\u306e\u5236\u7d04<\/strong><\/h4>\n<p>\u300c\u3067\u3082\u3001\u5148\u8f29\u3001\u3053\u3093\u306a\u306b\u6ca2\u5c71\u3042\u308b\u8cea\u7684\u7279\u6027\u3092\u6e80\u305f\u3057\u3066\u5229\u7528\u8005\u304c\u6e80\u8db3\u3059\u308b\u8ca1\u52d9\u60c5\u5831\u3092\u4f5c\u308b\u306e\u306f\u5927\u5909\u305d\u3046\u3067\u3059\u306d\u3002\u300d<\/p>\n<p>\u300c\u305d\u3046\u306a\u3093\u3060\u3002\u305d\u308c\u306b\u30b3\u30b9\u30c8\u306e\u5236\u7d04\uff08cost constraint\uff09\u304c\u3042\u308b\u3002\u300d<\/p>\n<p>\u300c\u30b3\u30b9\u30c8\u306e\u5236\u7d04\uff1f\u4f55\u3067\u3059\u304b\u3001\u305d\u308c\u306f\uff1f\u300d<\/p>\n<p>\u300c\u8ca1\u52d9\u5831\u544a\u306e\u6709\u7528\u6027\u3092\u9ad8\u3081\u308b\u306b\u306f\u30b3\u30b9\u30c8\u3092\u304b\u3051\u308b\u5fc5\u8981\u304c\u3042\u308b\u3002\u30b3\u30b9\u30c8\u3068\u306f\u3001\u8ca1\u52d9\u60c5\u5831\u306e\u53ce\u96c6\u3001\u52a0\u5de5\u3001\u691c\u8a3c\u53ca\u3073\u914d\u5e03\u306b\u8cbb\u3084\u3059\u52b4\u529b\u306e\u3053\u3068\u3060\u3002\u3053\u3053\u307e\u3067\u306f\u3001\u5927\u4e08\u592b\u3060\u306a\uff1f\u300d<\/p>\n<p>\u300c\u306f\u3044\u3002\u5206\u304b\u308a\u307e\u3059\u3002\u300d\u685c\u4e95\u306f\u9837\u3044\u305f\u3002<\/p>\n<p>\u300c\u4e00\u822c\u306b\u30b3\u30b9\u30c8\u3092\u304b\u3051\u308c\u3070\u304b\u3051\u308b\u307b\u3069\u3001\u60c5\u5831\u306e\u6709\u7528\u6027\u306f\u9ad8\u307e\u308b\u3002\u3064\u307e\u308a\u3001\u5229\u7528\u8005\u304c\u3088\u308a\u6e80\u8db3\u3059\u308b\u60c5\u5831\u63d0\u4f9b\u304c\u3067\u304d\u308b\u3068\u3044\u3046\u95a2\u4fc2\u304c\u3042\u308b\u3002\u305d\u3057\u3066\u3001\u6709\u7528\u306a\u8ca1\u52d9\u60c5\u5831\u3092\u63d0\u4f9b\u3059\u308b\u3053\u3068\u306f\u5229\u7528\u8005\u306e\u3088\u308a\u7684\u78ba\u306a\u610f\u601d\u6c7a\u5b9a\u306b\u5f79\u7acb\u3064\u3068\u3044\u3046\u610f\u5473\u3067\u8cc7\u672c\u5e02\u5834\u306e\u6a5f\u80fd\u306e\u52b9\u7387\u3092\u9ad8\u3081\u3001\u7d4c\u6e08\u5168\u4f53\u306e\u8cc7\u672c\u30b3\u30b9\u30c8\u3092\u4f4e\u304f\u3059\u308b\u3068\u3044\u3046\u4fbf\u76ca\u304c\u751f\u3058\u308b\u3002\u3055\u3089\u306b\u3001\u500b\u3005\u306e\u5229\u7528\u8005\u306b\u3068\u3063\u3066\u3082\u3088\u308a\u8a73\u3057\u3044\u8ca1\u52d9\u60c5\u5831\u304c\u5f97\u3089\u308c\u308b\u3068\u3044\u3046\u4fbf\u76ca\u3082\u767a\u751f\u3059\u308b\u3002\u300d<\/p>\n<p>\u300c\u30b3\u30b9\u30c8\u3092\u304b\u3051\u308c\u3070\u3001\u3044\u3044\u3053\u3068\u3060\u3089\u3051\u3058\u3083\u306a\u3044\u3067\u3059\u304b\u3002\u300d<br \/>\n\u3057\u304b\u3057\u3001\u3068\u85e4\u539f\u306f\u7d9a\u3051\u305f\u3002<\/p>\n<p>\u300c\u4f01\u696d\u304c\u6709\u7528\u306a\u60c5\u5831\u3092\u63d0\u4f9b\u3059\u308b\u305f\u3081\u306b\u304b\u3051\u305f\u30b3\u30b9\u30c8\u306f\u3001\u7d50\u5c40\u5229\u7528\u8005\u306b\u4f01\u696d\u306e\u30ea\u30bf\u30fc\u30f3\u306e\u4f4e\u4e0b\u3001\u3068\u3044\u3046\u5f62\u3067\u5e30\u3063\u3066\u304f\u308b\u3093\u3060\u3002\u305d\u308c\u306b\u3001\u5229\u7528\u8005\u304c\u305d\u306e\u63d0\u4f9b\u3055\u308c\u305f\u8ca1\u52d9\u60c5\u5831\u3092\u5206\u6790\u3059\u308b\u30b3\u30b9\u30c8\u3082\u304b\u304b\u3063\u3066\u304f\u308b\u3002\u3055\u3089\u306b\u5fc5\u8981\u306a\u60c5\u5831\u304c\u63d0\u4f9b\u3055\u308c\u306a\u3044\u5834\u5408\u306b\u306f\u3001\u4ed6\u304b\u3089\u60c5\u5831\u3092\u5165\u624b\u3057\u305f\u308a\u898b\u7a4d\u3082\u3063\u305f\u308a\u3059\u308b\u305f\u3081\u306e\u8ffd\u52a0\u7684\u306a\u30b3\u30b9\u30c8\u3082\u751f\u3058\u308b\u3002<br \/>\n\u3060\u304b\u3089\u3001\u8ca1\u52d9\u5831\u544a\u3059\u308b\u3053\u3068\u306b\u3088\u308b\u4fbf\u76ca\u304c\u305d\u306e\u60c5\u5831\u3092\u63d0\u4f9b\u53ca\u3073\u5229\u7528\u3059\u308b\u305f\u306b\u751f\u3058\u308b\u30b3\u30b9\u30c8\u3092\u6b63\u5f53\u5316\u3067\u304d\u308b\u304b\u3001\u3068\u3044\u3046\u3053\u3068\u304c\u91cd\u8981\u3068\u306a\u308b\u3063\u3066\u308f\u3051\u3060\u3002\u300d<\/p>\n<p>\u300c\u305d\u3046\u3044\u3046\u3053\u3068\u3067\u3059\u304b\u3002\u30b3\u30b9\u30c8\u3092\u304b\u3051\u305f\u306e\u306b\u3001\u305d\u308c\u306b\u898b\u5408\u3046\u4fbf\u76ca\u304c\u5f97\u3089\u308c\u306a\u3044\u306e\u3067\u3042\u308c\u3070\u3001\u7d4c\u6e08\u5408\u7406\u6027\u306b\u6b20\u3051\u308b\u3068\u3044\u3046\u3053\u3068\u3067\u3059\u306d\u3002\u300d<\/p>\n<p>\u300c\u4f55\u4e8b\u3082\u30d0\u30e9\u30f3\u30b9\u304c\u5927\u4e8b\u3063\u3066\u3053\u3068\u3060\u306a\u3002\u300d<\/p>\n<h4 style=\"text-align: center;\"><strong><span style=\"color: #008000;\">\uff0a\u3000\u3000\u3000\uff0a\u3000\u3000\u3000\uff0a<\/span><\/strong><\/h4>\n<p>\u300c\u4eca\u65e5\u306f\u3053\u3053\u307e\u3067\u3060\u3002\u6700\u5f8c\u306b\u4eca\u65e5\u6559\u3048\u305f\u3053\u3068\u3092\u307e\u3068\u3081\u305f\u56f3\u3092\u8f09\u305b\u3066\u304a\u304f\u304b\u3089\u3001\u304d\u3061\u3093\u3068\u5fa9\u7fd2\u3057\u3066\u304a\u304f\u3088\u3046\u306b\u3002\u300d<\/p>\n<p>\u300c\u306f\u3044\u3001\u5206\u304b\u308a\u307e\u3057\u305f\u3002\u300d<br \/>\n\u685c\u4e95\u306b\u3068\u3063\u3066\u306f\u9577\u3044\u4e00\u6642\u9593\u306e\u6388\u696d\u304c\u7d42\u308f\u3063\u305f\u3002<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-96975 aligncenter\" title=\"\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/05\/story_ifrs1-3.png\" alt=\"\" width=\"796\" height=\"156\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/05\/story_ifrs1-3.png 796w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/05\/story_ifrs1-3-300x58.png 300w\" sizes=\"(max-width: 796px) 100vw, 796px\" \/><\/p>\n<div class=\"box_info box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#000000;\">\n\t\t<h3 style=\"text-align: center;\"><strong>\u3010\u8ca1\u52d9\u5831\u544a\u306e\u76ee\u7684\u3068\u6709\u7528\u306a\u8ca1\u52d9\u60c5\u5831\u306e\u8cea\u7684\u7279\u6027\u3011<\/strong><\/h3>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#000000;\"><\/div>\n<p style=\"margin-bottom: 3px; text-align: center;\"><span style=\"font-size: 12px;\">\u203b\u753b\u50cf\u3092\u30af\u30ea\u30c3\u30af\u3059\u308b\u3068\u3001\u5225\u30da\u30fc\u30b8\u3067\u62e1\u5927\u8868\u793a\u3055\u308c\u307e\u3059\u3002<\/span><\/p>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/06\/story_ifrs3-7.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-97785 aligncenter\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/06\/story_ifrs3-7.png\" alt=\"\" width=\"553\" height=\"496\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/06\/story_ifrs3-7.png 1136w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/06\/story_ifrs3-7-300x269.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/06\/story_ifrs3-7-1024x919.png 1024w\" sizes=\"(max-width: 553px) 100vw, 553px\" \/><\/a><\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#000000;\"><\/div>\n<\/div>\n<p>&nbsp;<\/p>\n<div class=\"box_ box clear\" style=\"font-size:13px; line-height:23px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p>\uff08\u6ce8\uff09<br \/>\n\u30fb\u3053\u306e\u8a18\u4e8b\u306f\u30d5\u30a3\u30af\u30b7\u30e7\u30f3\u3067\u3042\u308a\u3001\u5b9f\u5728\u3059\u308b\u4eba\u7269\u30fb\u5730\u540d\u30fb\u56e3\u4f53\u3068\u306f\u4e00\u5207\u95a2\u4fc2\u3042\u308a\u307e\u305b\u3093\u3002<br \/>\n\u30fb\u5404\u8a18\u4e8b\u306f\u516c\u958b\u65e5\u73fe\u5728\u306b\u516c\u8868\u3055\u308c\u3066\u3044\u308b\u57fa\u6e96\u7b49\u306b\u57fa\u3065\u3044\u3066\u3044\u307e\u3059\u306e\u3067\u3001\u95b2\u89a7\u306e\u969b\u306f\u3054\u7559\u610f\u304f\u3060\u3055\u3044\u3002<br \/>\n\u30fb\u3053\u306e\u8a18\u4e8b\u306f\u57fa\u790e\u7684\u306a\u4e8b\u9805\u3092\u4e2d\u5fc3\u306b\u6271\u3063\u3066\u304a\u308a\u3001IFRS\u306e\u5168\u3066\u3092\u7db2\u7f85\u3059\u308b\u3082\u306e\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u8a73\u7d30\u306b\u3064\u304d\u307e\u3057\u3066\u306f\u3001\u305d\u308c\u305e\u308c\u306e\u5c02\u9580\u5bb6\u306b\u3054\u76f8\u8ac7\u304f\u3060\u3055\u3044\u3002<br \/>\n\u30fb\u6587\u4e2d\u3001\u610f\u898b\u306b\u95a2\u3059\u308b\u90e8\u5206\u306f\u79c1\u898b\u3067\u3042\u308a\u3001\u57f7\u7b46\u8005\u306e\u5c5e\u3059\u308b\u7d44\u7e54\u306e\u516c\u5f0f\u306a\u898b\u89e3\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<\/div>\n<p style=\"text-align: right;\">\uff08\u4e86\uff09<\/p>\n<div class=\"box_info box clear\" style=\"font-size:14px; line-height:24px;\">\n\t\t<p>\u3053\u306e\u9023\u8f09\u306e\u516c\u958b\u65e5\u7a0b\u306f\u3001\u4e0b\u8a18\u306e\u9023\u8f09\u76ee\u6b21\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n<\/div>\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 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>\u4eca\u65e5\u306f\u3001IFRS\u306e\u65e9\u671d\u52c9\u5f37\uff12\u56de\u76ee\u306e\u65e5\u3060\u3002\u5165\u793e\uff13\u5e74\u76ee\u306e\u685c\u4e95\u306f\u3001\u540c\u3058\u7d4c\u7406\u90e8\u306e\u5148\u8f29\u3067\u3042\u308b\u85e4\u539f\u306bIFRS\u306b\u3064\u3044\u3066\u6559\u3048\u3066\u3082\u3089\u3046\u3053\u3068\u306b\u306a\u3063\u3066\u3044\u308b\u3002\u685c\u4e95\u306e\u52e4\u3081\u308b\u4f1a\u793e\u306f\u898f\u6a21\u3053\u305d\u5927\u304d\u304f\u306a\u3044\u304c\u4e0a\u5834\u4f1a\u793e\u3067\u3042\u308a\u3001IFRS\u306e\u5c0e\u5165\u3092\u691c\u8a0e\u3057\u3066\u3044\u308b\u3053\u3068\u304b\u3089\u3001\u685c\u4e95\u3082IFRS\u3092\u52c9\u5f37\u3059\u308b\u3053\u3068\u306b\u306a\u3063\u305f\u306e\u3060\u3002<\/p>\n<p>\u300c\u3069\u3046\u3057\u305f\uff1f\u96e3\u3057\u3044\u9854\u3057\u3066\u308b\u305e\u3002\u300d<br \/>\n\u85e4\u539f\u3088\u308a\u3082\u5148\u306b\u51fa\u793e\u3057\u3066\u3001IFRS\u306e\u672c\u3092\u8aad\u3093\u3067\u3044\u308b\u685c\u4e95\u306e\u7709\u9593\u306b\u6df1\u3044\u76ba\u304c\u5bc4\u3063\u3066\u3044\u305f\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],"backnumber":[1848],"series":[917],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-07-26 04:19:01","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/97518"}],"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=97518"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/97518\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=97518"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=97518"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=97518"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=97518"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=97518"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}