{"id":98356,"date":"2016-06-23T10:13:18","date_gmt":"2016-06-23T01:13:18","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=98356"},"modified":"2016-06-22T16:50:10","modified_gmt":"2016-06-22T07:50:10","slug":"ifrs-article-22","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/ifrs-article-22\/","title":{"rendered":"\u30b9\u30c8\u30fc\u30ea\u30fc\u3067\u5b66\u3076\uff29\uff26\uff32\uff33\u5165\u9580\u3000\u3010\u7b2c\uff14\u8a71\u3011\u300c\u6982\u5ff5\u30d5\u30ec\u30fc\u30e0\u30ef\u30fc\u30af\u3092\u5b66\u3076\uff08\u5f8c\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\uff14\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\u5f8c\u7de8\uff09\u300d<\/strong><\/h4>\n<p style=\"text-align: center;\"><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-98362 aligncenter\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/06\/story_ifrs4-1.jpg\" alt=\"\" width=\"476\" height=\"374\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/06\/story_ifrs4-1.jpg 794w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/06\/story_ifrs4-1-300x235.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>\uff16\u670823\u65e5\u6728\u66dc\u65e5\u3001\u5348\u524d\uff17\u664230\u5206\u3002\u685c\u4e95\u3068\u85e4\u539f\u306e\u65e9\u671dIFRS\u52c9\u5f37\u4f1a\u3082\u3001\u4eca\u65e5\u3067\uff13\u56de\u76ee\u3060\u3002<\/p>\n<p>\u300c\u5165\u793e\uff13\u5e74\u76ee\u3001\u7d4c\u7406\u90e8\u306e\u30db\u30fc\u30d7\u685c\u4e95\u5f18\u6a39\u306f\u3001\u983c\u308a\u304c\u3044\u306e\u3042\u308b\u85e4\u539f\u5148\u8f29\u306e\u4e0b\u3001\u4eca\u65e5\u3082\u6982\u5ff5\u30d5\u30ec\u30fc\u30e0\u30ef\u30fc\u30af\u306e\u52c9\u5f37\u306b\u52e4\u3057\u3093\u3067\u3044\u308b\u306e\u3067\u3042\u3063\u305f\u3002\u300d<br \/>\n\u685c\u4e95\u306f\u3001\u6905\u5b50\u3054\u3068\u56de\u8ee2\u3055\u305b\u3066\u96a3\u306e\u85e4\u539f\u306b\u5411\u304d\u76f4\u3063\u305f\u3002<\/p>\n<p>\u300c\u5148\u8f29\u3001\u7f36\u30b3\u30fc\u30d2\u30fc\u3092\u30de\u30a4\u30af\u4ee3\u308f\u308a\u306b\u5909\u306a\u30ca\u30ec\u30fc\u30b7\u30e7\u30f3\u3092\u3064\u3051\u308b\u306e\u3001\u6b62\u3081\u3066\u304f\u3060\u3055\u3044\u3002\u300d<\/p>\n<p>\u300c\u60aa\u3044\u3001\u60aa\u3044\u3002\u300d<\/p>\n<p>\u300c\u305d\u308c\u3088\u308a\u3082IFRS\u5c0e\u5165\u306e\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u306e\u65b9\u306f\u3001\u9806\u8abf\u306a\u3093\u3067\u3059\u304b\uff1f\u300d<br \/>\n\u305d\u3082\u305d\u3082\u685c\u4e95\u304cIFRS\u306e\u52c9\u5f37\u3092\u3059\u308b\u3053\u3068\u306b\u306a\u3063\u305f\u306e\u306f\u3001\u4f1a\u793e\u304c\u3053\u308c\u304b\u3089IFRS\u3092\u5c0e\u5165\u3059\u308b\u304b\u691c\u8a0e\u3092\u59cb\u3081\u305f\u305f\u3081\u3067\u3042\u308b\u3002IFRS\u4efb\u610f\u9069\u7528\u4f1a\u793e\u306f\u9806\u8abf\u306b\u5897\u52a0\u50be\u5411\u3067\u306f\u3042\u308b\u304c\u3001\u685c\u4e95\u306e\u52e4\u3081\u308b\u3088\u3046\u306a\u4e2d\u5805\u306e\u4e0a\u5834\u4f1a\u793e\u306f\u307e\u3060\u76f8\u5bfe\u7684\u306b\u5c11\u306a\u3044\u3002<\/p>\n<p>\u300c\u3093\u30fc\u3001\u307e\u3042\u4e88\u5b9a\u901a\u308a\u3001\u3063\u3066\u3068\u3053\u308d\u3060\u306a\u3002\u300d<br \/>\n\u85e4\u539f\u306b\u3057\u3066\u306f\u6b6f\u5207\u308c\u306e\u60aa\u3044\u8fd4\u4e8b\u304c\u8fd4\u3063\u3066\u304d\u305f\u306e\u3067\u3001\u685c\u4e95\u306f\u610f\u5916\u306b\u611f\u3058\u305f\u3002<\/p>\n<p>\u300c\u3042\u308c\uff1f\u85e4\u539f\u541b\u306b\u685c\u4e95\u541b\u3058\u3083\u306a\u3044\u3002\u65e9\u3044\u306e\u306d\u3002\u300d<br \/>\n\u305d\u3053\u306b\u3001\u540c\u3058\u7d4c\u7406\u90e8\u306e\u6a4b\u672c\u304c\u8fd1\u304f\u306e\u30ab\u30d5\u30a7\u306e\u30bf\u30f3\u30d6\u30e9\u30fc\u3092\u7247\u624b\u306b\u30aa\u30d5\u30a3\u30b9\u306b\u5165\u3063\u3066\u304d\u305f\u3002<\/p>\n<p>\u300c\u304a\u306f\u3088\u3046\u3054\u3056\u3044\u307e\u3059\u3002\u6a4b\u672c\u3055\u3093\u3053\u305d\u3001\u4eca\u65e5\u306f\u65e9\u3044\u3067\u3059\u306d\u3002\u300d<br \/>\n\u6a4b\u672c\u306f\u6d3e\u9063\u793e\u54e1\u3092\u9664\u304f\u3068\u7d4c\u7406\u90e8\u552f\u4e00\u306e\u5973\u6027\u793e\u54e1\u3067\u3001\u4e3b\u306b\u7a0e\u91d1\u95a2\u4fc2\u3092\u62c5\u5f53\u3057\u3066\u3044\u308b\u3002\u307e\u3060\u5b50\u4f9b\u304c\u5c0f\u3055\u3044\u3053\u3068\u304b\u3089\u6642\u77ed\u52e4\u52d9\u3067\u50cd\u3044\u3066\u3044\u308b\u305f\u3081\u3001\u65e9\u671d\u51fa\u793e\u306f\u73cd\u3057\u3044\u3002<\/p>\n<p>\u300c\u4eca\u65e5\u306f\u30c0\u30f3\u30ca\u304c\u6709\u4f11\u53d6\u3063\u305f\u304b\u3089\u3001\u5b50\u4f9b\u306e\u4fdd\u80b2\u5712\u306e\u9001\u308a\u3092\u4efb\u305b\u3066\u304d\u3061\u3083\u3063\u305f\u306e\u3002\u307b\u3089\u3001\uff16\u6708\u3063\u3066\u307e\u3060\u5fd9\u3057\u3044\u3058\u3083\u306a\u3044\uff1f\u671d\u3060\u3063\u305f\u3089\u90aa\u9b54\u3055\u308c\u305a\u306b\u81ea\u5206\u306e\u4ed5\u4e8b\u3067\u304d\u308b\u3067\u3057\u3087\uff1f\u300d<br \/>\n\u305d\u3046\u8a00\u3044\u306a\u304c\u3089\u3001\u6a4b\u672c\u306f\u30c6\u30ad\u30d1\u30ad\u3068\u8377\u7269\u3092\u7f6e\u304d\u3001\u30d1\u30bd\u30b3\u30f3\u3092\u7acb\u3061\u4e0a\u3052\u308b\u3002<\/p>\n<p>\u300c\u50d5\u305f\u3061\u306f\u3001IFRS\u306e\u52c9\u5f37\u4f1a\u306a\u3093\u3067\u3059\u3088\u3002\u85e4\u539f\u5148\u8f29\u304b\u3089\u6559\u308f\u3063\u3066\u3044\u308b\u3093\u3067\u3059\u3002\u300d<\/p>\n<p>\u300c\u3048\u30fc\u3001\u85e4\u539f\u306a\u3093\u304b\u306b\u6559\u3048\u3066\u3082\u3089\u3063\u3066\uff65\uff65\uff65\u5927\u4e08\u592b\uff1f\u300d<\/p>\n<p>\u300c\u85e4\u539f\u306a\u3093\u304b\u3001\u3063\u3066\u5931\u793c\u3067\u3059\u3088\u3002\u4ffa\u3060\u3063\u3066\u5f8c\u8f29\u6307\u5c0e\u304f\u3089\u3044\u3067\u304d\u307e\u3059\u3002\u300d<\/p>\n<p>\u300c\u305d\u3063\u304b\u3041\u3001\u85e4\u539f\u541b\u3082\u3082\u3046\u305d\u3093\u306a\u306b\u306a\u3063\u3061\u3083\u3063\u305f\u306e\u306d\uff5e\u300d<br \/>\n\u6a4b\u672c\u306f\u6905\u5b50\u306e\u80cc\u3082\u305f\u308c\u306b\u5bc4\u308a\u304b\u304b\u308a\u306a\u304c\u3089\u3001\u5411\u304b\u3044\u306e\u85e4\u539f\u3092\u611f\u6168\u6df1\u3052\u306b\u898b\u4e0a\u3052\u308b\u3002\u685c\u4e95\u306f\u3001\u6a4b\u672c\u304c\u85e4\u539f\u3088\u308a\u3082\u524d\u306b\u5165\u793e\u3057\u3066\u3044\u308b\u306e\u306f\u77e5\u3063\u3066\u3044\u305f\u304c\u3001\u5177\u4f53\u7684\u306b\u4f55\u5e74\u306b\u5165\u793e\u3057\u305f\u304b\u306f\u77e5\u3089\u306a\u304b\u3063\u305f\u3002\u9006\u7b97\u3059\u308b\u3068\u5e74\u9f62\u304c\u5206\u304b\u308b\u305f\u3081\u3001\u6a4b\u672c\u306e\u5165\u793e\u5e74\u306f\u7121\u8a00\u306e\u7b9d\u53e3\u4ee4\u304c\u7d4c\u7406\u90e8\u5185\u3067\u6577\u304b\u308c\u3066\u3044\u308b\u304b\u3089\u3060\u3002<\/p>\n<p>\u300c\u305d\u3093\u306a\u306b\u3001\u3063\u3066\u3001\u3069\u3093\u306a\u306b\u306a\u3063\u3066\u308b\u3093\u3067\u3059\u304b\u3001\u4ffa\u306f\u3002\u300d<\/p>\n<p>\u300c\u3084\u3060\u3001\u8912\u3081\u3066\u308b\u306e\u3088\u3001\u3053\u308c\u3067\u3082\u3002\u5927\u4e08\u592b\u3002\u30b8\u30e3\u30de\u306f\u3057\u306a\u3044\u304b\u3089\u3001\uff12\u4eba\u3068\u3082\u6c17\u306b\u305b\u305a\u7d9a\u3051\u3066\u3002\u300d<br \/>\n\u305d\u3046\u8a00\u3046\u3068\u3001\u6a4b\u672c\u306f\u30d0\u30c3\u30b0\u304b\u3089\u30a4\u30e4\u30db\u30f3\u3092\u53d6\u308a\u51fa\u3057\u3001\u4ed5\u4e8b\u306b\u6ca1\u982d\u3057\u59cb\u3081\u305f\u3002<\/p>\n<p>\u300c\u3058\u3083\u3042\u3001\u4ffa\u305f\u3061\u3082\u59cb\u3081\u308b\u304b\u3002\u300d<br \/>\n\u6bd2\u6c17\u3092\u629c\u304b\u308c\u305f\u85e4\u539f\u306f\u300c\u30b3\u30db\u30f3\u300d\u3068\u54b3\u6255\u3044\u3092\u3057\u3066\u685c\u4e95\u306b\u8a71\u3057\u304b\u3051\u305f\u3002\u685c\u4e95\u3082\u7d20\u76f4\u306b\u9837\u304f\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: -1em;\"><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<br \/>\n<\/span><\/strong><\/span><\/h4>\n<h4 style=\"text-align: center; margin-bottom: -1.5em;\"><span style=\"font-size: 13px;\">\uff08<a title=\"\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\" href=\"https:\/\/profession-net.com\/professionjournal\/ifrs-article-21\/\" target=\"_blank\">\u524d\u56de<\/a>\u306e\u7d9a\u304d\uff09<\/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>\u8ca1\u52d9\u8af8\u8868\u3092\u69cb\u6210\u3059\u308b\u8981\u7d20\u306e\u5b9a\u7fa9\u3001\u8a8d\u8b58\u53ca\u3073\u6e2c\u5b9a<\/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;\"><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;\"><span class=\"highlight\" style=\"background-color:#98FB98;\"><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><\/span>\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\u4e0a\u306e\u56f3\u3092\u899a\u3048\u3066\u3044\u308b\u304b\uff1f\u300d<\/p>\n<p>\u300c\u306f\u3044\u3002<a title=\"\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\" href=\"https:\/\/profession-net.com\/professionjournal\/ifrs-article-21\/\" target=\"_blank\">\u524d\u56de<\/a>\u304b\u3089\u52c9\u5f37\u3057\u3066\u3044\u308b\u6982\u5ff5\u30d5\u30ec\u30fc\u30e0\u30ef\u30fc\u30af\u3067\u53d6\u308a\u6271\u3063\u3066\u3044\u308b\u7bc4\u56f2\u306e\u30ea\u30b9\u30c8\u3067\u3059\u3088\u306d\u3002\u300d<\/p>\n<p>\u300c\u305d\u3046\u3060\u3002\u4eca\u65e5\u306f\uff13\u3064\u76ee\u306e\u9805\u76ee\u3001\u300e\u8ca1\u52d9\u8af8\u8868\u3092\u69cb\u6210\u3059\u308b\u8981\u7d20\u306e\u5b9a\u7fa9\u3001\u8a8d\u8b58\u53ca\u3073\u6e2c\u5b9a\u300f\u306b\u3064\u3044\u3066\u52c9\u5f37\u3057\u3066\u3044\u304f\u3002\u4eca\u65e5\u304c\u6982\u5ff5\u30d5\u30ec\u30fc\u30e0\u30ef\u30fc\u30af\u3067\u306f\u4e00\u756a\u306e\u30e1\u30a4\u30f3\u306b\u306a\u308b\u304b\u3089\u3001\u3057\u3063\u304b\u308a\u7406\u89e3\u3057\u308d\u3088\u3002\u300d<\/p>\n<p>\u305d\u308c\u3092\u805e\u3044\u3066\u3001\u685c\u4e95\u306f\u5c11\u3057\u7dca\u5f35\u3057\u305f\u9762\u6301\u3061\u3067\u9837\u3044\u305f\u3002\u3060\u304c\u3001\u3075\u3068\u7591\u554f\u306b\u601d\u3044\u3001\u8cea\u554f\u3057\u305f\u3002<br \/>\n\u300c\u3069\u3046\u3057\u3066\u3001\u3053\u3053\u304c\u809d\u306b\u306a\u308b\u3093\u3067\u3059\u304b\uff1f\u300d<!--more--><\/p>\n<p>\u300cIFRS\u306e\u7279\u5fb4\u306e\u539f\u5247\u4e3b\u7fa9\u306b\u95a2\u3059\u308b\u8aac\u660e\u3067\u3082\u8a00\u3063\u305f\u901a\u308a\u3001IFRS\u3067\u306f\u7d30\u304b\u3044\u8ad6\u70b9\u307e\u3067\u306f\u53d6\u308a\u6271\u308f\u306a\u3044\u304b\u3089\u3060\u3002\u300d<\/p>\n<p>\u300c\u78ba\u304b\uff65\uff65\uff65\u300d\u3068\u8a00\u3044\u306a\u304c\u3089\u3001\u685c\u4e95\u306f\u85e4\u539f\u306b\u6559\u3048\u3066\u3082\u3089\u3063\u305f\u8a18\u61b6\u3092\u305f\u3069\u308b\u3002<\/p>\n<p>\u300c\u4f1a\u8a08\u57fa\u6e96\u304c\u3059\u3079\u3066\u306e\u4e8b\u8c61\u3092\u7db2\u7f85\u3057\u3066\u3044\u308b\u308f\u3051\u3067\u306f\u306a\u3044\u304b\u3089\u3001IFRS\u306b\u898f\u5b9a\u306e\u306a\u3044\u4e8b\u8c61\u304c\u767a\u751f\u3059\u308b\u3053\u3068\u304c\u3042\u308b\u3068\u3044\u3046\u8a71\u3067\u3059\u3088\u306d\u3002\u305d\u306e\u5834\u5408\u3001\u305d\u306e\u4e8b\u8c61\u306b\u985e\u4f3c\u3059\u308b\u4e8b\u9805\u3084\u95a2\u9023\u3059\u308b\u4e8b\u9805\u3092\u53d6\u308a\u6271\u3063\u3066\u3044\u308b\u4ed6\u306eIFRS\u306e\u5b9a\u3081\u304c\u3042\u308c\u3070\u305d\u308c\u3092\u53c2\u7167\u3067\u304d\u307e\u3059\u304c\u3001\u53c2\u7167\u3067\u304d\u306a\u3044\u5834\u5408\u306b\u306f\u3001\u6982\u5ff5\u30d5\u30ec\u30fc\u30e0\u30ef\u30fc\u30af\u306b\u57fa\u3065\u3044\u3066\u4f1a\u8a08\u65b9\u91dd\u3092\u5224\u65ad\u3059\u308b\u3093\u3067\u3057\u305f\u306d\u3002\u300d<\/p>\n<p>\u85e4\u539f\u306f\u3001\u305d\u3046\u3060\u3001\u3068\u9837\u3044\u305f\u3002<br \/>\n\u300c\u305d\u306e\u305f\u3081\u306b\u306f\u69cb\u6210\u8981\u7d20\u306e\u5b9a\u7fa9\u3084\u3001\u8a8d\u8b58\u53ca\u3073\u6e2c\u5b9a\u306e\u7406\u89e3\u306f\u5fc5\u9808\u306b\u306a\u308b\u3060\u308d\uff1f\u3060\u304b\u3089\u3001\u3053\u306e\u90e8\u5206\u306f\u7279\u306b\u91cd\u8981\u306a\u3093\u3060\u3002\u300d<\/p>\n<p>\u4eca\u5ea6\u306f\u685c\u4e95\u304c\u9837\u304f\u756a\u3060\u3063\u305f\u3002<\/p>\n<h4><strong><span style=\"color: #b22222;\">\u25c6<\/span>\u8ca1\u52d9\u8af8\u8868\u3092\u69cb\u6210\u3059\u308b\u8981\u7d20<\/strong><\/h4>\n<p>\u300c\u307e\u305a\u306f\u3001\u8ca1\u52d9\u8af8\u8868\u3092\u69cb\u6210\u3059\u308b\u8981\u7d20\u3068\u306f\u4f55\u304b\u3001\u3068\u3044\u3046\u8a71\u304b\u3089\u59cb\u3081\u3088\u3046\u3002\u3053\u306e\u56f3\u3092\u898b\u3066\u304f\u308c\u3002\u300d<\/p>\n<p>&nbsp;<\/p>\n<p><span style=\"border-style: solid; border-width: 1px; padding: 3px 3px 3px 3px;\">\u3000\u8ca1\u52d9\u8af8\u8868\u3092\u69cb\u6210\u3059\u308b\u8981\u7d20\u3000<\/span><br \/>\n<a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/06\/story_ifrs4-2.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-98368\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/06\/story_ifrs4-2.png\" alt=\"\" width=\"1115\" height=\"497\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/06\/story_ifrs4-2.png 1115w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/06\/story_ifrs4-2-300x133.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/06\/story_ifrs4-2-1024x456.png 1024w\" sizes=\"(max-width: 1115px) 100vw, 1115px\" \/><\/a><\/p>\n<p>\u300c\u3053\u306e\u56f3\u306e\u4e00\u756a\u4e0b\u306b\u4e26\u3093\u3067\u3044\u308b\uff15\u3064\u306e\u9805\u76ee\u304c\u69cb\u6210\u8981\u7d20\u3067\u3059\u304b\uff1f\u300d<\/p>\n<p>\u300c\u305d\u3046\u3060\u3002\u307e\u305a\u3001\u8ca1\u52d9\u8af8\u8868\u306e\u69cb\u6210\u8981\u7d20\u306b\u306f\u3001\u300c\u8ca1\u653f\u72b6\u614b\u306e\u69cb\u6210\u8981\u7d20\u300d\u3068\u300c\u696d\u7e3e\u306e\u69cb\u6210\u8981\u7d20\u300d\u306e\uff12\u3064\u306b\u5206\u3051\u3089\u308c\u308b\u3002\u305d\u306e\u4e0b\u306e\u69cb\u6210\u8981\u7d20\u306b\u3064\u3044\u3066\u306f\u3001\u554f\u984c\u306a\u3044\u304b\uff1f\u300d<\/p>\n<p>\u300c\u306f\u3044\u3002\u8ca1\u653f\u72b6\u614b\u306e\u69cb\u6210\u8981\u7d20\u306f\u3044\u308f\u3086\u308bB\/S\u9805\u76ee\u306e\u8cc7\u7523\u3001\u8ca0\u50b5\u3001\u6301\u5206\u3067\u3059\u306d\u3002\u305d\u3057\u3066\u3001\u696d\u7e3e\u306e\u69cb\u6210\u8981\u7d20\u306fP\/L\u9805\u76ee\u306e\u53ce\u76ca\u53ca\u3073\u8cbb\u7528\u3068\u3044\u3046\u308f\u3051\u3067\u3059\u306d\u3002\u300d<\/p>\n<p>\u300c\u5927\u4e08\u592b\u305d\u3046\u3060\u306a\u3002\u3058\u3083\u3042\u3001\u5404\u69cb\u6210\u8981\u7d20\u306e\u5b9a\u7fa9\u306b\u5165\u3063\u3066\u3044\u304f\u305e\u3002\u300d<\/p>\n<h4><strong>\u8ca1\u653f\u72b6\u614b\u306e\u69cb\u6210\u8981\u7d20\u306e\u5b9a\u7fa9<\/strong><\/h4>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/06\/story_ifrs4-3.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-98370\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/06\/story_ifrs4-3.png\" alt=\"\" width=\"1113\" height=\"497\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/06\/story_ifrs4-3.png 1113w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/06\/story_ifrs4-3-300x133.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/06\/story_ifrs4-3-1024x457.png 1024w\" sizes=\"(max-width: 1113px) 100vw, 1113px\" \/><\/a><\/p>\n<p>\u300c\u307e\u305a\u306f\u3001\u8ca1\u653f\u72b6\u614b\u306e\u69cb\u6210\u8981\u7d20\u306e\u5b9a\u7fa9\u304b\u3089\u3060\u3002\u4e0a\u306e\u56f3\u3060\u3068\u5de6\u5074\u306b\u3042\u308b\u7dd1\u8272\u306e\u300e\u8cc7\u7523\uff08asset\uff09\u300f\u3001\u300e\u8ca0\u50b5\uff08liability\uff09\u300f\u3001\u300e\u6301\u5206\uff08equity\uff09\u300f\u306e\uff13\u8981\u7d20\u3060\u306a\u3002\u305d\u3057\u3066\u3001\u305d\u306e\u69cb\u6210\u8981\u7d20\u306e\u5b9a\u7fa9\u3092\u307e\u3068\u3081\u305f\u3082\u306e\u304c\u4e0b\u306e\u56f3\u3060\u3002\u300d<\/p>\n<p>\u685c\u4e95\u306f\u85e4\u539f\u306e\u793a\u3057\u305f\u56f3\u306e\u5b9a\u7fa9\u306b\u76ee\u3092\u901a\u3057\u305f\u3002<\/p>\n<p><span style=\"border-style: solid; border-width: 1px; padding: 3px 3px 3px 3px;\">\u3000\u8ca1\u653f\u72b6\u614b\u306e\u69cb\u6210\u8981\u7d20\u306e\u5b9a\u7fa9\u3000<\/span><br \/>\n<a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/06\/story_ifrs4-4.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-98371\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/06\/story_ifrs4-4.png\" alt=\"\u8cc7\u7523 \uff08asset\uff09\u904e\u53bb\u306e\u4e8b\u8c61\u306e\u7d50\u679c\u3068\u3057\u3066\u4f01\u696d\u304c\u652f\u914d\u3057\u3001\u304b\u3064\u3001\u5c06\u6765\u306e\u7d4c\u6e08\u7684\u4fbf\u76ca\uff08economic benefits\uff09\u304c\u5f53\u8a72\u4f01\u696d\u306b\u6d41\u5165\u3059\u308b\u3068\u671f\u5f85\u3055\u308c\u308b\u8cc7\u6e90\u8ca0\u50b5\uff08liability\uff09\u904e\u53bb\u306e\u4e8b\u8c61\u304b\u3089\u767a\u751f\u3057\u305f\u4f01\u696d\u306e\u73fe\u5728\u306e\u50b5\u52d9\u3067\u3001\u305d\u306e\u6c7a\u6e08\u306b\u3088\u308a\u3001\u7d4c\u6e08\u7684\u4fbf\u76ca\uff08economic benefits\uff09\u3092\u6709\u3059\u308b\u8cc7\u6e90\u304c\u5f53\u8a72\u4f01\u696d\u304b\u3089\u6d41\u51fa\u3059\u308b\u3053\u3068\u304c\u4e88\u60f3\u3055\u308c\u308b\u3082\u306e\u6301\u5206 \uff08equity\uff09\u4f01\u696d\u306e\u3059\u3079\u3066\u306e\u8ca0\u50b5\u3092\u63a7\u9664\u3057\u305f\u5f8c\u306e\u8cc7\u7523\u306b\u5bfe\u3059\u308b\u6b8b\u4f59\u6301\u5206\" width=\"965\" height=\"464\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/06\/story_ifrs4-4.png 965w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/06\/story_ifrs4-4-300x144.png 300w\" sizes=\"(max-width: 965px) 100vw, 965px\" \/><\/a><\/p>\n<p>\u300c\u3044\u3044\u304b\uff1fIFRS\u306f\u8cc7\u7523\u8ca0\u50b5\u30a2\u30d7\u30ed\u30fc\u30c1\u3092\u63a1\u7528\u3057\u3066\u3044\u308b\u304b\u3089\u3001\u8cc7\u7523\u53ca\u3073\u8ca0\u50b5\u3092\u307e\u305a\u5b9a\u7fa9\u3057\u3066\u3001\u305d\u306e\u5dee\u984d\u304c\u6301\u5206\u3001\u3064\u307e\u308a\u8cc7\u672c\u3068\u5b9a\u7fa9\u3055\u308c\u3066\u3044\u308b\u3002\u300d<\/p>\n<p>\u300c\u306f\u3044\u3002\u305d\u3046\u3067\u3059\u306d\u3002\u300d<\/p>\n<p style=\"margin-bottom: 3px;\">\u300c\u5b9a\u7fa9\u306b\u3064\u3044\u3066\u306e\u30dd\u30a4\u30f3\u30c8\u306f\u5b9a\u7fa9\u306e\u6587\u4e2d\u3067<strong>\u592a\u5b57<\/strong>\u306b\u3057\u3066\u3044\u308b\uff13\u70b9\u3060\u3002<\/p>\n<ul>\n<li><strong>\u904e\u53bb\u306e\u4e8b\u8c61\u304b\u3089\u751f\u3058\u3066\u3044\u308b\u3053\u3068<\/strong><\/li>\n<li><strong>\u73fe\u5728\u4f1a\u793e\u304c\u652f\u914d\u307e\u305f\u306f\u50b5\u52d9\u3092\u8ca0\u3063\u3066\u3044\u308b\u3053\u3068<\/strong><\/li>\n<li><strong>\u305d\u308c\u3089\u304c\u5c06\u6765\u7d4c\u6e08\u7684\u4fbf\u76ca\uff08economic benefits\uff09\u306e\u5909\u52d5\u3092\u3082\u305f\u3089\u3059\u3082\u306e\u3067\u3042\u308b\u3053\u3068<\/strong><\/li>\n<\/ul>\n<p style=\"margin-top: -1.2em;\">\u3053\u306e\uff13\u70b9\u3092\u6e80\u305f\u3059\u3082\u306e\u304c\u3001\u8cc7\u7523\u307e\u305f\u306f\u8ca0\u50b5\u3068\u3057\u3066\u8a08\u4e0a\u3059\u3079\u304d\u3082\u306e\u306b\u306a\u308b\u3002\u300d<\/p>\n<h4><strong>\u4fee\u7e55\u5f15\u5f53\u91d1\u306f\u8ca0\u50b5\u306a\u306e\u304b\uff1f<\/strong><\/h4>\n<p>\u300c\u3093\uff1f\u3061\u3087\u3063\u3068\u5f85\u3063\u3066\u304f\u3060\u3055\u3044\u3002\u300d<br \/>\n\u85e4\u539f\u306f\u3001\u6301\u3063\u3066\u3044\u308b\u30da\u30f3\u3067\u5b9a\u7fa9\u306e\u30dd\u30a4\u30f3\u30c8\u3092\u805e\u3044\u3066\u6238\u60d1\u3063\u3066\u3044\u308b\u685c\u4e95\u3092\u6307\u3057\u3001\u300c\u306f\u3044\u3001\u685c\u4e95\u304f\u3093\u3001\u3069\u3046\u305e\u3002\u300d\u3068\u4fc3\u3059\u3002<\/p>\n<p>\u300c\u3061\u3087\u3063\u3068\u3001\u8336\u5316\u3055\u306a\u3044\u3067\u304f\u3060\u3055\u3044\u3088\u3002<br \/>\n\u305d\u306e\u5b9a\u7fa9\u306b\u5f53\u3066\u306f\u3081\u308b\u3068\u3001\u5c06\u6765\u767a\u751f\u3059\u308b\u8cbb\u7528\u306e\u305f\u3081\u306b\u7a4d\u307f\u7acb\u3066\u3066\u3044\u308b\u4fee\u7e55\u5f15\u5f53\u91d1\u306f\u8ca0\u50b5\u306b\u8a72\u5f53\u3057\u306a\u304f\u306a\u308a\u307e\u3059\u3088\u306d\uff1f\u904e\u53bb\u306e\u4e8b\u8c61\u304b\u3089\u767a\u751f\u3057\u3066\u3044\u308b\u308f\u3051\u3067\u3082\u306a\u3044\u3067\u3059\u3057\u3001\u73fe\u5728\u306e\u50b5\u52d9\u304b\u3068\u8a00\u308f\u308c\u308b\u3068\u3001\u81ea\u4e3b\u7684\u306b\u7a4d\u3093\u3067\u308b\u306e\u3067\u50b5\u52d9\u3068\u306f\u8a00\u3048\u307e\u305b\u3093\u3002\u3068\u3044\u3046\u3053\u3068\u306f\u3001IFRS\u3092\u5c0e\u5165\u3059\u308b\u3068\u50d5\u306e\u5207\u308b\u4f1d\u7968\u304c\uff11\u3064\u6e1b\u308b\u3053\u3068\u306b\u306a\u308b\u3093\u3067\u3059\u304b\uff1f\u300d<\/p>\n<p>\u300c\u6700\u5f8c\u306e\u90e8\u5206\u306f\u3061\u3087\u3063\u3068\u805e\u304d\u6368\u3066\u306a\u3089\u3093\u304c\u3001\u7d50\u8ad6\u306f\u8ca0\u50b5\u306b\u8a72\u5f53\u3057\u306a\u3044\u3068\u3044\u3046\u3053\u3068\u306b\u306a\u308b\u3060\u308d\u3046\u306a\u3002\u4fee\u7e55\u5f15\u5f53\u91d1\u3092\u8a08\u4e0a\u3059\u308b\u306b\u306f\u3001IAS\u7b2c37\u53f7\u306e\u300e\u5f15\u5f53\u91d1\u3001\u5076\u767a\u50b5\u52d9\u53ca\u3073\u5076\u767a\u8cc7\u7523\u300f\u306e\u57fa\u6e96\u3067\u5b9a\u3081\u3089\u308c\u3066\u3044\u308b\u5f15\u5f53\u91d1\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3059\u5fc5\u8981\u304c\u3042\u308b\u3002\u305d\u306e\u8981\u4ef6\u306e\uff11\u3064\u306b\u300e\u904e\u53bb\u306e\u4e8b\u8c61\u306e\u7d50\u679c\u3068\u3057\u3066\u73fe\u5728\u306e\u50b5\u52d9\u3092\u6709\u3059\u308b\u3053\u3068\u300f\u3068\u3044\u3046\u6982\u5ff5\u30d5\u30ec\u30fc\u30e0\u30ef\u30fc\u30af\u306e\u5b9a\u7fa9\u3068\u91cd\u306a\u308b\u8981\u4ef6\u304c\u3042\u308b\u3093\u3060\u304c\u3001\u4fee\u7e55\u5f15\u5f53\u91d1\u306f\u3053\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3055\u306a\u3044\u3068\u8003\u3048\u3089\u308c\u308b\u3002\u3057\u305f\u304c\u3063\u3066\u3001\u4fee\u7e55\u5f15\u5f53\u91d1\u306f\u73fe\u5728\u306e\u50b5\u52d9\u3068\u306f\u8a00\u3048\u306a\u3044\u304b\u3089\u8a08\u4e0a\u306f\u8a8d\u3081\u3089\u308c\u306a\u3044\u3060\u308d\u3046\u3002\u300d<\/p>\n<p>\u300c\u306a\u308b\u307b\u3069\u3002\u305d\u308c\u3067\u306f\u3001\u65e5\u672c\u57fa\u6e96\u3067\u306f\u5f53\u305f\u308a\u524d\u306e\u3088\u3046\u306b\u8a08\u4e0a\u3057\u3066\u3044\u308b\u3051\u3069\u3001IFRS\u3067\u306f\u8a08\u4e0a\u304c\u8a8d\u3081\u3089\u308c\u306a\u3044\u3082\u306e\u304c\u4ed6\u306b\u3082\u3042\u308a\u305d\u3046\u3067\u3059\u306d\u3002\u300d<\/p>\n<p>\u300c\u307b\u304b\u306b\u306f\u7e70\u5ef6\u8cc7\u7523\u304c\u3042\u308b\u306a\u3002\u65e5\u672c\u57fa\u6e96\u3067\u306f\u3001\u65e2\u306b\u904e\u53bb\u306b\u5bfe\u4fa1\u3092\u652f\u6255\u3063\u3066\u3044\u308b\u304c\u3001\u52b9\u679c\u304c\u5c06\u6765\u53ca\u3076\u3068\u8003\u3048\u3089\u308c\u308b\u3053\u3068\u304b\u3089\u8cc7\u7523\u8a08\u4e0a\u3055\u308c\u308b\u3002\u4e00\u65b9\u3001\u6982\u5ff5\u30d5\u30ec\u30fc\u30e0\u30ef\u30fc\u30af\u306e\u5b9a\u7fa9\u306b\u5f53\u3066\u306f\u3081\u308b\u3068\u3001\u5c06\u6765\u306e\u7d4c\u6e08\u7684\u4fbf\u76ca\u304c\u5897\u52a0\u3059\u308b\u3053\u3068\u306f\u306a\u3044\u304b\u3089\u3001\u8cc7\u7523\u6027\u306f\u306a\u3044\u3068\u3044\u3046\u3053\u3068\u306b\u306a\u308b\u3093\u3060\u3002\u300d<\/p>\n<p>\u300c\u3078\u3047\u3002\u4eca\u307e\u3067\u306f\u305f\u3060\u6559\u3048\u3089\u308c\u305f\u3068\u304a\u308a\u306e\u79d1\u76ee\u3067\u4f1d\u7968\u3092\u5207\u3063\u3066\u3044\u305f\u306e\u3067\u3001\u8cc7\u7523\u6027\u304c\u3042\u308b\u304b\u3001\u8ca0\u50b5\u6027\u304c\u3042\u308b\u304b\u3068\u3044\u3046\u3053\u3068\u306f\u8003\u3048\u305f\u3053\u3068\u304c\u3042\u308a\u307e\u305b\u3093\u3067\u3057\u305f\u3002\u3053\u308c\u304b\u3089\u306f\u610f\u8b58\u3057\u3066\u307f\u308b\u3068\u9762\u767d\u3044\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u306d\u3002\u300d<br \/>\n\u685c\u4e95\u306e\u8a00\u8449\u3092\u805e\u3044\u3066\u3001\u85e4\u539f\u306f\u6e80\u8db3\u305d\u3046\u306a\u8868\u60c5\u3092\u6d6e\u304b\u3079\u305f\u3002<\/p>\n<h4><strong>\u696d\u7e3e\u306e\u69cb\u6210\u8981\u7d20\u306e\u5b9a\u7fa9<\/strong><\/h4>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/06\/story_ifrs4-5.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-98372\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/06\/story_ifrs4-5.png\" alt=\"\" width=\"1113\" height=\"499\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/06\/story_ifrs4-5.png 1113w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/06\/story_ifrs4-5-300x134.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/06\/story_ifrs4-5-1024x459.png 1024w\" sizes=\"(max-width: 1113px) 100vw, 1113px\" \/><\/a><\/p>\n<p>\u300c\u7d9a\u3044\u3066\u3001\u696d\u7e3e\u306e\u69cb\u6210\u8981\u7d20\u306e\u5b9a\u7fa9\u306b\u79fb\u308d\u3046\u3002\u696d\u7e3e\u306e\u69cb\u6210\u8981\u7d20\u306f\u300e\u53ce\u76ca\uff08income\uff09\u300f\u53ca\u3073\u300e\u8cbb\u7528\uff08expense\uff09\u300f\u306e\uff12\u3064\u3060\u3002\u4e0a\u306e\u56f3\u3060\u3068\u53f3\u5074\u306e\u6700\u4e0b\u6bb5\u306b\u3042\u308b\u7dd1\u8272\u306e\uff12\u3064\u306e\u30dc\u30c3\u30af\u30b9\u3060\u306a\u3002\u300d<\/p>\n<p>\u300c\u306f\u3044\u3002\u305d\u3057\u3066\u4e0b\u306e\u56f3\u306b\u696d\u7e3e\u306e\u69cb\u6210\u8981\u7d20\u306e\u5b9a\u7fa9\u304c\u307e\u3068\u3081\u3066\u3042\u308b\u3093\u3067\u3059\u306d\u3002\u300d<\/p>\n<p><span style=\"border-style: solid; border-width: 1px; padding: 3px 3px 3px 3px;\">\u3000\u696d\u7e3e\u306e\u69cb\u6210\u8981\u7d20\u306e\u5b9a\u7fa9\u3000<\/span><br \/>\n<a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/06\/story_ifrs4-6.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-98373\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/06\/story_ifrs4-6.png\" alt=\"\u53ce\u76ca \uff08income\uff09\u5f53\u8a72\u4f1a\u8a08\u671f\u9593\u4e2d\u306e\u8cc7\u7523\u306e\u6d41\u5165\u82e5\u3057\u304f\u306f\u5897\u4fa1\u53c8\u306f\u8ca0\u50b5\u306e\u6e1b\u5c11\u306e\u5f62\u3092\u3068\u308b\u7d4c\u6e08\u7684\u4fbf\u76ca\u306e\u5897\u52a0\u3067\u3042\u308a\u3001\u6301\u5206\u53c2\u52a0\u8005\u304b\u3089\u306e\u51fa\u8cc7\u306b\u95a2\u9023\u3059\u308b\u3082\u306e\u4ee5\u5916\u306e\u6301\u5206\u306e\u5897\u52a0\u3092\u751f\u3058\u3055\u305b\u308b\u3082\u306e\u8cbb\u7528\uff08expense\uff09\u5f53\u8a72\u4f1a\u8a08\u671f\u9593\u4e2d\u306e\u8cc7\u7523\u306e\u6d41\u51fa\u82e5\u3057\u304f\u306f\u6e1b\u4fa1\u307e\u305f\u306f\u8ca0\u50b5\u306e\u767a\u751f\u306e\u5f62\u3092\u3068\u308b\u7d4c\u6e08\u7684\u4fbf\u76ca\u306e\u6e1b\u5c11\u3067\u3042\u308a\u3001\u6301\u5206\u53c2\u52a0\u8005\u3078\u306e\u5206\u914d\u306b\u95a2\u9023\u3059\u308b\u3082\u306e\u4ee5\u5916\u306e\u6301\u5206\u306e\u6e1b\u5c11\u3092\u751f\u3058\u3055\u305b\u308b\u3082\u306e\" width=\"962\" height=\"305\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/06\/story_ifrs4-6.png 962w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/06\/story_ifrs4-6-300x95.png 300w\" sizes=\"(max-width: 962px) 100vw, 962px\" \/><\/a><\/p>\n<p style=\"margin-bottom: 3px;\">\u300c\u3053\u3053\u3067\u306e\u30dd\u30a4\u30f3\u30c8\u306f\u6b21\u306e\uff12\u70b9\u3060\u3002<\/p>\n<ul>\n<li>\u8cc7\u7523\u307e\u305f\u306f\u8ca0\u50b5\u306e\u5909\u52d5\u306b\u4f34\u3063\u3066\u751f\u3058\u305f\u3082\u306e\u3067\u3042\u308b\u3053\u3068<\/li>\n<li>\u8cc7\u672c\u53d6\u5f15\u306f\u542b\u307e\u308c\u306a\u3044<\/li>\n<\/ul>\n<p style=\"margin-top: -1.2em;\">\u3053\u306e\uff12\u70b9\u3092\u62bc\u3055\u3048\u3066\u304a\u3051\u3070\u5927\u4e08\u592b\u3060\u308d\u3046\u3002\u300d<\/p>\n<p>\u300c\u5206\u304b\u308a\u307e\u3057\u305f\u3002\u3053\u3053\u306f\u5927\u4e08\u592b\u305d\u3046\u3067\u3059\u3002\u300d\u3068\u7b54\u3048\u308b\u3068\u3001\u685c\u4e95\u306f\u85e4\u539f\u306e\u6307\u6458\u3057\u305f\u30dd\u30a4\u30f3\u30c8\u90e8\u5206\u306b\u30de\u30fc\u30ab\u30fc\u3092\u5f15\u3044\u305f\u3002<\/p>\n<h4><strong><span style=\"color: #b22222;\">\u25c6<\/span>\u8ca1\u52d9\u8af8\u8868\u306e\u69cb\u6210\u8981\u7d20\u306e\u8a8d\u8b58\u3068\u6e2c\u5b9a<\/strong><\/h4>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/06\/story_ifrs4-7.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-98404\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/06\/story_ifrs4-7.png\" alt=\"\" width=\"665\" height=\"495\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/06\/story_ifrs4-7.png 665w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/06\/story_ifrs4-7-300x223.png 300w\" sizes=\"(max-width: 665px) 100vw, 665px\" \/><\/a><\/p>\n<p>\u300c\u6b21\u306b\u3001\u69cb\u6210\u8981\u7d20\u306e\u8a8d\u8b58\u300e\uff08recognition\uff09\u300f\u3068\u300e\u6e2c\u5b9a\uff08measurement\uff09\u300f\u306b\u3064\u3044\u3066\u8aac\u660e\u3057\u3066\u3044\u3053\u3046\u3002\u6982\u5ff5\u30d5\u30ec\u30fc\u30e0\u30ef\u30fc\u30af\u3082\u3042\u3068\u3082\u3046\u3072\u3068\u8e0f\u3093\u5f35\u308a\u3060\u304b\u3089\u3001\u9811\u5f35\u308c\u3002\u300d<\/p>\n<p>\u5c11\u3057\u75b2\u308c\u3066\u304d\u3066\u3044\u305f\u304c\u3001\u685c\u4e95\u306f\u6c17\u5408\u3044\u3092\u5165\u308c\u3066\u8fd4\u4e8b\u3092\u3057\u305f\u3002<br \/>\n\u300c\u306f\u3044\u3002\u9811\u5f35\u308a\u307e\u3059\uff01\u300d<\/p>\n<p>\u300c\u4e0a\u306e\u56f3\u306f\u8ca1\u52d9\u8af8\u8868\u306e\u69cb\u6210\u8981\u7d20\u306e\u8a8d\u8b58\u898f\u6e96\u3068\u6e2c\u5b9a\u57fa\u790e\u3092\u307e\u3068\u3081\u305f\u3082\u306e\u3060\u3002\u3068\u3044\u3063\u3066\u3082\u3001\u3044\u304d\u306a\u308a\u3001\u8a8d\u8b58\u3068\u304b\u6e2c\u5b9a\u3068\u304b\u8a00\u308f\u308c\u3066\u3082\u5206\u304b\u3089\u306a\u3044\u3060\u308d\u3046\u3002\u307e\u305a\u306f\u3001\u305d\u308c\u305e\u308c\u306e\u8a00\u8449\u3092\u8aac\u660e\u3057\u3088\u3046\u3002\u300d<\/p>\n<p>\u300c\u3088\u308d\u3057\u304f\u304a\u9858\u3044\u3057\u307e\u3059\u3002\u300d<br \/>\n\u300e\u8a8d\u8b58\u898f\u6e96\u300f\u3084\u300e\u6e2c\u5b9a\u57fa\u790e\u300f\u3068\u3044\u3063\u305f\u8033\u6163\u308c\u306a\u3044\u5358\u8a9e\u306b\u6238\u60d1\u3063\u3066\u3044\u305f\u685c\u4e95\u306f\u30db\u30c3\u3068\u3057\u305f\u8868\u60c5\u3092\u898b\u305b\u305f\u3002<\/p>\n<p>\u300c\u307e\u305a\u3001\u8a8d\u8b58\u3068\u306f\u3001\u69cb\u6210\u8981\u7d20\u306e\u5b9a\u7fa9\u3092\u6e80\u305f\u3057\u3001B\/S\u307e\u305f\u306fP\/L\u306b\u7d44\u307f\u5165\u308c\u308b\u904e\u7a0b\u306e\u3053\u3068\u3060\u3002\u305d\u3057\u3066\u3001\u6e2c\u5b9a\u3068\u306f\u3001B\/S\u53ca\u3073P\/L\u3067\u8a8d\u8b58\u3055\u308c\u8a08\u4e0a\u3055\u308c\u308b\u3079\u304d\u8ca1\u52d9\u8af8\u8868\u306e\u69cb\u6210\u8981\u7d20\u306e\u91d1\u984d\u3092\u6c7a\u5b9a\u3059\u308b\u30d7\u30ed\u30bb\u30b9\u306e\u3053\u3068\u3092\u6307\u3059\u3093\u3060\u3002\u300d<\/p>\n<p>\u300c\u3048\u30fc\u3068\u3001\u3064\u307e\u308a\u3001\u8a8d\u8b58\u306f\u300e\u4f55\u300f\u306e\u79d1\u76ee\u3092\u3069\u306e\u30bf\u30a4\u30df\u30f3\u30b0\u3067\u8a08\u4e0a\u3059\u308b\u306e\u304b\u3001\u6e2c\u5b9a\u306f\u3044\u304f\u3089\u3067\u8a08\u4e0a\u3059\u308b\u306e\u304b\u3068\u3044\u3046\u8a71\u3067\u3059\u304b\uff1f\u300d<\/p>\n<p>\u300c\u305d\u3046\u3044\u3046\u3053\u3068\u3060\u3002\u305d\u3057\u3066\u3001\u8a8d\u8b58\u3059\u308b\u305f\u3081\u306e\uff12\u3064\u306e\u898f\u6e96\u3068\u6e2c\u5b9a\u3059\u308b\u305f\u3081\u306e\uff14\u3064\u306e\u6e2c\u5b9a\u57fa\u790e\u304c\u6982\u5ff5\u30d5\u30ec\u30fc\u30e0\u30ef\u30fc\u30af\u3067\u5b9a\u3081\u3089\u308c\u3066\u3044\u308b\u3093\u3060\u3002\u56f3\u306e\u4e2d\u306e\u767d\u3044\u30d6\u30ed\u30c3\u30af\u306b\u66f8\u3044\u3066\u3042\u308b\u9805\u76ee\u304c\u305d\u3046\u3060\u3002\u300d<\/p>\n<h4><strong>\u69cb\u6210\u8981\u7d20\u306e\u8a8d\u8b58\u898f\u6e96<\/strong><\/h4>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/06\/story_ifrs4-8.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-98406\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/06\/story_ifrs4-8.png\" alt=\"\" width=\"662\" height=\"491\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/06\/story_ifrs4-8.png 662w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/06\/story_ifrs4-8-300x222.png 300w\" sizes=\"(max-width: 662px) 100vw, 662px\" \/><\/a><\/p>\n<p>&nbsp;<\/p>\n<p>\u300c\u8a8d\u8b58\u3068\u6e2c\u5b9a\u306e\u610f\u5473\u304c\u5206\u304b\u3063\u305f\u3068\u3053\u308d\u3067\u3001\u8a8d\u8b58\u306e\u898f\u6e96\u304b\u3089\u9806\u756a\u306b\u8aac\u660e\u3057\u3066\u3044\u304f\u305e\u3002\u4e0a\u306e\u56f3\u3067\u306f\u5de6\u534a\u5206\u306b\u8a72\u5f53\u3059\u308b\u3002\u300d<\/p>\n<p>\u300c\u3053\u3053\u3067\u3082\u3001\u3007\u3007\u6027\u3068\u304b\u3044\u3046\u62bd\u8c61\u7684\u306a\u8981\u4ef6\u304c\u3042\u308b\u3093\u3067\u3059\u306d\u30fb\u30fb\u30fb\u300d<br \/>\n\u685c\u4e95\u306f\u56f3\u3092\u898b\u306a\u304c\u3089\u3001\u305f\u3081\u606f\u3092\u3064\u3044\u305f\u3002<\/p>\n<p>\u300c\u305d\u3093\u306a\u5acc\u305d\u3046\u306a\u9854\u3092\u3059\u308b\u306a\u3088\u3002\u307e\u305a\u3001\u5404\u69cb\u6210\u8981\u7d20\u3092\u8a8d\u8b58\u3059\u308b\u306e\u306f\u3001\u84cb\u7136\u6027\u898f\u6e96\u3068\u4fe1\u983c\u6027\u898f\u6e96\u3068\u3044\u3046\uff12\u3064\u306e\u898f\u6e96\u306b\u5f53\u3066\u306f\u307e\u308b\u3068\u304d\u3060\u3002\u300d<\/p>\n<p>\u300c\u300e\u84cb\u7136\u6027\u300f\u306f\u300e\u30ac\u30a4\u30bc\u30f3\u30bb\u30a4\u300f\u3068\u8aad\u3080\u3093\u3067\u3059\u306d\u3002\u50d5\u3001\u300e\u84cb\u300f\u3068\u3044\u3046\u6f22\u5b57\u3001\u521d\u3081\u3066\u898b\u307e\u3057\u305f\u3002\u300d<br \/>\n\u685c\u4e95\u306e\u8a00\u8449\u306b\u82e6\u7b11\u3057\u306a\u304c\u3089\u3001\u85e4\u539f\u306f\u8aac\u660e\u3092\u7d9a\u3051\u305f\u3002<\/p>\n<p>\u300c\u84cb\u7136\u6027\u898f\u6e96\u3068\u3044\u3046\u3068\u96e3\u3057\u305d\u3046\u306b\u805e\u3053\u3048\u308b\u304c\u3001\u8981\u306f\u3001\u3042\u308b\u9805\u76ee\u306b\u95a2\u9023\u3059\u308b\u5c06\u6765\u306e\u7d4c\u6e08\u7684\u4fbf\u76ca\u304c\u3001\u4f01\u696d\u306b\u6d41\u5165\u307e\u305f\u306f\u6d41\u51fa\u3059\u308b\u53ef\u80fd\u6027\u304c\u9ad8\u3044\uff08probable\uff09\u3053\u3068\u3092\u610f\u5473\u3057\u3066\u3044\u308b\u3093\u3060\u3002<br \/>\n\u4fe1\u983c\u6027\u898f\u6e96\u306f\u3001\u305d\u306e\u9805\u76ee\u304c\u4fe1\u983c\u6027\u3092\u3082\u3063\u3066\u6e2c\u5b9a\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u539f\u4fa1\u307e\u305f\u306f\u4fa1\u5024\u3092\u6709\u3057\u3066\u3044\u308b\u3001\u3068\u3044\u3046\u3053\u3068\u3060\u3002\u300d<\/p>\n<p>\u300c\u3064\u307e\u308a\u3001\u5c06\u6765\u306e\u7d4c\u6e08\u7684\u4fbf\u76ca\u304c\u3082\u305f\u3089\u3055\u308c\u308b\u307e\u305f\u306f\u6d41\u51fa\u3059\u308b\u53ef\u80fd\u6027\u304c\u9ad8\u304f\u3066\u3001\u304b\u3064\u3001\u305d\u306e\u91d1\u984d\u3092\u4fe1\u983c\u6027\u3092\u6301\u3063\u3066\u6e2c\u5b9a\u3067\u304d\u308b\u3068\u304d\u306b\u69cb\u6210\u8981\u7d20\u3092\u8a8d\u8b58\u3059\u308b\u3053\u3068\u306b\u306a\u308b\u3001\u3068\u3044\u3046\u3053\u3068\u3067\u3059\u304b\uff1f\u300d<\/p>\n<p>\u300c\u305d\u3046\u3060\u3002\u3053\u306e\u8a8d\u8b58\u306f\u3001\u8cc7\u7523\u3001\u8ca0\u50b5\u3060\u3051\u3067\u306f\u306a\u304f\u3001\u53ce\u76ca\u3001\u8cbb\u7528\u306b\u3064\u3044\u3066\u3082\u540c\u3058\u304f\u9069\u7528\u3055\u308c\u308b\u3002\u300d<br \/>\n\u685c\u4e95\u306f\u4e00\u5ea6\u9837\u3044\u3066\u7406\u89e3\u3057\u3066\u3044\u308b\u3053\u3068\u3092\u85e4\u539f\u306b\u4f1d\u3048\u308b\u3068\u3001\u85e4\u539f\u306f\u8a71\u3092\u7d9a\u3051\u305f\u3002<\/p>\n<h4><strong>\u8cbb\u7528\u53ce\u76ca\u5bfe\u5fdc\u306e\u539f\u5247<\/strong><\/h4>\n<p>\u300c\u305f\u3060\u3057\u3001\u8cbb\u7528\u306b\u3064\u3044\u3066\u306f\u3001\u8cbb\u7528\u53ce\u76ca\u5bfe\u5fdc\u306e\u539f\u5247\uff08matching of cost with revenues\uff09\u306b\u5f93\u3046\u5fc5\u8981\u304c\u3042\u308b\u3002\u7c3f\u8a18\u3067\u3082\u7fd2\u3063\u305f\u3060\u308d\uff1f\u300d<\/p>\n<p>\u300c\u3048\u30fc\u3068\u3001\u8cbb\u7528\u53ce\u76ca\u5bfe\u5fdc\u306e\u539f\u5247\u3068\u306f\u3001\u767a\u751f\u3057\u305f\u539f\u4fa1\u3068\u7279\u5b9a\u306e\u53ce\u76ca\u9805\u76ee\u306e\u7a3c\u5f97\u3068\u306e\u9593\u306b\u76f4\u63a5\u7684\u306b\u95a2\u9023\u304c\u3042\u308b\u5834\u5408\u306b\u3001\u53ce\u76ca\u8a8d\u8b58\u6642\u306b\u305d\u306e\u539f\u4fa1\u3092\u540c\u6642\u306b\u307e\u305f\u306f\u7d50\u3073\u3064\u3051\u3066\u8a8d\u8b58\u3059\u308b\u3053\u3068\u3001\u3067\u3057\u305f\u3088\u306d\u3002\u300d<\/p>\n<p>\u300c\u305d\u3046\u3060\u3002\u305d\u308c\u306b\u52a0\u3048\u3066\u3001\u7d4c\u6e08\u7684\u4fbf\u76ca\u304c\u8907\u6570\u306e\u4f1a\u8a08\u671f\u9593\u306b\u308f\u305f\u3063\u3066\u767a\u751f\u3059\u308b\u3053\u3068\u304c\u4e88\u60f3\u3055\u308c\u3001\u304b\u3064\u53ce\u76ca\u3068\u306e\u95a2\u4fc2\u304c\u6982\u62ec\u7684\u307e\u305f\u306f\u9593\u63a5\u7684\u306b\u306e\u307f\u6c7a\u5b9a\u3055\u308c\u308b\u5834\u5408\u306b\u306f\u3001\u8cbb\u7528\u306f\u898f\u5247\u7684\u304b\u3064\u5408\u7406\u7684\u306a\u914d\u5206\u624b\u7d9a\u306b\u57fa\u3065\u3044\u3066P\/L\u306b\u8a8d\u8b58\u3055\u308c\u308b\u3053\u3068\u306b\u306a\u308b\u3093\u3060\u3002\u5177\u4f53\u7684\u306b\u306f\u3001\u6709\u5f62\u56fa\u5b9a\u8cc7\u7523\u306e\u6e1b\u4fa1\u511f\u5374\u8cbb\u306a\u3093\u304b\u304c\u3042\u308b\u306a\u3002\u300d<\/p>\n<h4><strong>\u8ca1\u52d9\u8af8\u8868\u306e\u69cb\u6210\u8981\u7d20\u306e\u6e2c\u5b9a\u57fa\u790e<\/strong><\/h4>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/06\/story_ifrs4-9.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-98407\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/06\/story_ifrs4-9.png\" alt=\"\" width=\"661\" height=\"493\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/06\/story_ifrs4-9.png 661w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/06\/story_ifrs4-9-300x223.png 300w\" sizes=\"(max-width: 661px) 100vw, 661px\" \/><\/a><\/p>\n<p>\u300c\u8a8d\u8b58\u306e\uff12\u3064\u306e\u898f\u6e96\u3068\u8cbb\u7528\u53ce\u76ca\u5bfe\u5fdc\u306e\u539f\u5247\u306b\u3064\u3044\u3066\u306f\u3001\u7406\u89e3\u3067\u304d\u307e\u3057\u305f\u3002<br \/>\n\u6b21\u306e\u6e2c\u5b9a\u306b\u3064\u3044\u3066\u3067\u3059\u304c\u3001\u3044\u304f\u3089\u3067\u8a08\u4e0a\u3059\u308b\u304b\u3001\u3068\u3044\u3046\u91d1\u984d\u9762\u306e\u8a71\u3067\u3059\u3088\u306d\u3002\u300d<\/p>\n<p>\u300c\u305d\u3046\u3060\u3002\u4e0a\u306e\u56f3\u3067\u3044\u3046\u3068\u3001\u53f3\u534a\u5206\u306e\u30d6\u30ed\u30c3\u30af\u3060\u306a\u3002\u6982\u5ff5\u30d5\u30ec\u30fc\u30e0\u30ef\u30fc\u30af\u3067\u306f\u6e2c\u5b9a\u57fa\u790e\u3068\u3057\u3066\u6b21\u306e\uff14\u3064\u306e\u9805\u76ee\u3092\u6319\u3052\u3066\u3044\u308b\u3002<br \/>\n\u53d6\u5f97\u539f\u4fa1\uff08historical cost\uff09\u3001\u73fe\u5728\u539f\u4fa1\uff08current cost\uff09\u3001\u5b9f\u73fe\u53ef\u80fd\uff08\u6c7a\u6e08\uff09\u4fa1\u984d\uff08realisable \uff08settlement\uff09 value\uff09\u3001\u73fe\u5728\u4fa1\u5024\uff08present value\uff09\u3060\u3002<br \/>\n\u3069\u3046\u3060\u3001\u7d50\u69cb\u99b4\u67d3\u307f\u306e\u3042\u308b\u3082\u306e\u3070\u304b\u308a\u3060\u308d\u3046\uff1f\u300d<\/p>\n<p>\u300c\u672c\u5f53\u3067\u3059\u306d\u3002\u53d6\u5f97\u539f\u4fa1\u3092\u306f\u3058\u3081\u3001\u65e5\u672c\u57fa\u6e96\u3067\u3082\u898b\u304b\u3051\u308b\u6e2c\u5b9a\u57fa\u790e\u3070\u304b\u308a\u3067\u3059\u3002\u300d<\/p>\n<h4><strong>\uff14\u3064\u306e\u6e2c\u5b9a\u57fa\u790e\u306e\u5b9a\u7fa9<\/strong><\/h4>\n<p>\u300c\u4e0b\u306e\u56f3\u304c\u6e2c\u5b9a\u57fa\u790e\u306e\u5b9a\u7fa9\u3092\u307e\u3068\u3081\u305f\u3082\u306e\u3060\u3002\u300d<\/p>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/06\/story_ifrs4-10.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-98411\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/06\/story_ifrs4-10.png\" alt=\"\u53d6\u5f97\u539f\u4fa1historical cost\uf0d8\t\u8cc7\u7523\uff1a\u305d\u306e\u53d6\u5f97\u6642\u306b\u652f\u6255\u3063\u305f\u73fe\u91d1\u3082\u3057\u304f\u306f\u73fe\u91d1\u540c\u7b49\u7269\u306e\u91d1\u984d\u3001\u307e\u305f\u306f\u63d0\u4f9b\u3057\u305f\u5bfe\u4fa1\u306e\u516c\u6b63\u4fa1\u5024\u306e\u91d1\u984d \uf0d8\t\u8ca0\u50b5\uff1a\u50b5\u52d9\u3068\u306e\u4ea4\u63db\u306b\u3088\u3063\u3066\u53d7\u3051\u53d6\u3063\u305f\u91d1\u984d\u3001\u307e\u305f\u306f\u901a\u5e38\u306e\u4e8b\u696d\u306e\u904e\u7a0b\u306b\u304a\u3044\u3066\u8ca0\u50b5\u3092\u6c7a\u6e08\u3059\u308b\u305f\u3081\u306b\u652f\u6255\u3046\u3053\u3068\u304c\u4e88\u60f3\u3055\u308c\u308b\u73fe\u91d1\u307e\u305f\u306f\u73fe\u91d1\u540c\u7b49\u7269\u306e\u91d1\u984d\u73fe\u5728\u539f\u4fa1current cost\uf0d8\t\u8cc7\u7523\uff1a\u540c\u4e00\u307e\u305f\u306f\u540c\u7b49\u306e\u8cc7\u7523\u3092\u73fe\u6642\u70b9\u3067\u53d6\u5f97\u3057\u305f\u5834\u5408\u306b\u652f\u6255\u308f\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3067\u3042\u308d\u3046\u91d1\u984d\u307e\u305f\u306f\u73fe\u91d1\u540c\u7b49\u7269\u306e\u91d1\u984d \uf0d8\t\u8ca0\u50b5\uff1a\u50b5\u52d9\u3092\u73fe\u6642\u70b9\u3067\u6c7a\u6e08\u3059\u308b\u305f\u3081\u306b\u5fc5\u8981\u3068\u3055\u308c\u308b\u3067\u3042\u308d\u3046\u5272\u5f15\u524d\u306e\u73fe\u91d1\u307e\u305f\u306f\u73fe\u91d1\u540c\u7b49\u7269\u306e\u91d1\u984d\u5b9f\u73fe\u53ef\u80fd \uff08\u6c7a\u6e08\uff09\u4fa1\u984d realisable \uff08settlement\uff09 value\uf0d8\t\u8cc7\u7523\uff1a\u901a\u5e38\u306e\u51e6\u5206\u306b\u3088\u308a\u8cc7\u7523\u3092\u58f2\u5374\u3059\u308b\u3053\u3068\u306b\u3088\u3063\u3066\u73fe\u6642\u70b9\u3067\u5f97\u3089\u308c\u308b\u3067\u3042\u308d\u3046\u73fe\u91d1\u306e\u307e\u305f\u306f\u73fe\u91d1\u540c\u7b49\u7269\u306e\u91d1\u984d \uf0d8\t\u8ca0\u50b5\uff1a\u6c7a\u6e08\u4fa1\u5024\u3001\u3059\u306a\u308f\u3061\u3001\u901a\u5e38\u306e\u4e8b\u696d\u306e\u904e\u7a0b\u306b\u304a\u3044\u3066\u8ca0\u50b5\u3092\u6c7a\u6e08\u3059\u308b\u305f\u3081\u306b\u652f\u6255\u3046\u3053\u3068\u304c\u4e88\u60f3\u3055\u308c\u308b\u5272\u5f15\u524d\u306e\u73fe\u91d1\u307e\u305f\u306f\u73fe\u91d1\u540c\u7b49\u7269\u306e\u91d1\u984d\u73fe\u5728\u4fa1\u5024present value\uf0d8\t\u8cc7\u7523\uff1a\u901a\u5e38\u306e\u4e8b\u696d\u306e\u904e\u7a0b\u306b\u304a\u3044\u3066\u5f97\u3089\u308c\u308b\u3067\u3042\u308d\u3046\u5c06\u6765\u306e\u6b63\u5473\u73fe\u91d1\u6d41\u5165\u984d\u306e\u73fe\u5728\u306e\u5272\u5f15\u4fa1\u5024 \uf0d8\t\u8ca0\u50b5\uff1a\u901a\u5e38\u306e\u4e8b\u696d\u306e\u904e\u7a0b\u306b\u304a\u3044\u3066\u8ca0\u50b5\u3092\u6c7a\u6e08\u3059\u308b\u305f\u3081\u306b\u5fc5\u8981\u3068\u3055\u308c\u308b\u3067\u3042\u308d\u3046\u5c06\u6765\u306e\u6b63\u5473\u5b9f\u73fe\u6d41\u51fa\u984d\u306e\u73fe\u5728\u306e\u5272\u5f15\u4fa1\u5024\" width=\"964\" height=\"840\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/06\/story_ifrs4-10.png 964w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/06\/story_ifrs4-10-300x261.png 300w\" sizes=\"(max-width: 964px) 100vw, 964px\" \/><\/a><\/p>\n<p>\u300c\u4e00\u3064\u3072\u3068\u3064\u3001\u9806\u756a\u306b\u8aac\u660e\u3057\u3066\u3044\u3053\u3046\u3002<br \/>\n\u53d6\u5f97\u539f\u4fa1\u306f\u3082\u3063\u3068\u3082\u4e00\u822c\u7684\u3060\u306a\u3002\u8cc7\u7523\u307e\u305f\u306f\u8ca0\u50b5\u3092\u53d6\u5f97\u3057\u305f\u6642\u306b\u652f\u6255\u3063\u305f\u5bfe\u4fa1\u307e\u305f\u306f\u53d7\u3051\u53d6\u3063\u305f\u5bfe\u4fa1\u3067\u6e2c\u5b9a\u3059\u308b\u3068\u3044\u3046\u3082\u306e\u3060\u3002<br \/>\n\u6b21\u306e\u73fe\u5728\u539f\u4fa1\u306f\u5c11\u3057\u805e\u304d\u306a\u308c\u306a\u3044\u304c\u3001\u5185\u5bb9\u306f\u96e3\u3057\u304f\u306a\u3044\u3002\u73fe\u6642\u70b9\u3067\u8cc7\u7523\u307e\u305f\u306f\u8ca0\u50b5\u3092\u53d6\u5f97\u307e\u305f\u306f\u6c7a\u6e08\u3059\u308b\u969b\u306b\u5fc5\u8981\u306a\u5bfe\u4fa1\u3067\u6e2c\u5b9a\u3059\u308b\u3002<br \/>\n\u3053\u306e\uff12\u3064\u306f\u30bf\u30a4\u30df\u30f3\u30b0\u306f\u9055\u3046\u304c\u3001\u8cc7\u7523\u8ca0\u50b5\u3092\u53d6\u5f97\u3059\u308b\u969b\u306e\u5bfe\u4fa1\u3068\u3044\u3046\u30b3\u30b9\u30c8\u9762\u304b\u3089\u306e\u6e2c\u5b9a\u57fa\u790e\u3060\u3002\u300d<\/p>\n<p>\u300c\u3042\u3001\u306a\u308b\u307b\u3069\u3002\u78ba\u304b\u306b\u3001\u82f1\u8a9e\u3067\u898b\u3066\u307f\u308b\u3068\u4e0a\u306e\uff12\u3064\u306e\u6e2c\u5b9a\u57fa\u790e\u306fcost\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u306d\u3002\u4e00\u65b9\u3067\u3001\u4e0b\u306e\uff12\u3064\u306e\u6e2c\u5b9a\u57fa\u790e\u306fvalue\u306a\u3093\u3067\u3059\u306d\u3002\u300d<\/p>\n<p>\u300c\u3088\u304f\u6c17\u304c\u3064\u3044\u305f\u306a\u3002\u3067\u306f\u3001\u4e0b\u306e\uff12\u3064\u306e\u6e2c\u5b9a\u57fa\u790e\u306b\u3064\u3044\u3066\u8aac\u660e\u3059\u308b\u305e\u3002\u300d<\/p>\n<p>\u300c\u306f\u3044\u3002\u300d<\/p>\n<p>\u300c\uff13\u3064\u76ee\u306b\u6319\u3052\u3089\u308c\u3066\u3044\u308b\u5b9f\u73fe\u53ef\u80fd\uff08\u6c7a\u6e08\uff09\u4fa1\u984d\u306f\u8cc7\u7523\u3068\u8ca0\u50b5\u3067\u5225\u3005\u306b\u8aac\u660e\u3057\u305f\u307b\u3046\u304c\u5206\u304b\u308a\u3084\u3059\u3044\u306a\u3002<br \/>\n\u8cc7\u7523\u306e\u65b9\u3067\u306f\u3001\u73fe\u6642\u70b9\u3067\u58f2\u5374\u3057\u305f\u3089\u5f97\u3089\u308c\u308b\u3067\u3042\u308d\u3046\u91d1\u984d\u3067\u6e2c\u5b9a\u3059\u308b\u3002\u8ca0\u50b5\u306f\u5c06\u6765\u6c7a\u6e08\u6642\u306b\u652f\u6255\u3046\u4e88\u5b9a\u984d\u306e\u5272\u5f15\u524d\u306e\u91d1\u984d\u3067\u6e2c\u5b9a\u3059\u308b\u3093\u3060\u3002\u300d<\/p>\n<p>\u300c\u3042\u308c\uff1f\u8ca0\u50b5\u306e\u6e2c\u5b9a\u306b\u3064\u3044\u3066\u306f\u3001\u73fe\u5728\u539f\u4fa1\u3068\u4f3c\u3066\u307e\u305b\u3093\u304b\uff1f\u3069\u3061\u3089\u3082\u6c7a\u6e08\u306b\u5fc5\u8981\u306a\u5bfe\u4fa1\u3067\u6e2c\u5b9a\u3059\u308b\u3093\u3067\u3059\u3088\u306d\uff1f\u300d<\/p>\n<p>\u300c\u305d\u3046\u3060\u306a\u3002\u8ca0\u50b5\u306e\u6e2c\u5b9a\u306b\u3064\u3044\u3066\u306f\u73fe\u5728\u539f\u4fa1\u3068\u6df7\u540c\u3057\u3084\u3059\u3044\u304c\u3001\u73fe\u5728\u539f\u4fa1\u3067\u306f\u73fe\u6642\u70b9\u3067\u6c7a\u6e08\u3059\u308b\u5bfe\u4fa1\u3067\u3042\u308b\u306e\u306b\u5bfe\u3057\u3001\u5b9f\u73fe\u53ef\u80fd\uff08\u6c7a\u6e08\uff09\u4fa1\u984d\u3067\u306f\u6c7a\u6e08\u6642\u70b9\u304c\u5c06\u6765\u3068\u3044\u3046\u70b9\u304c\u7570\u306a\u308b\u3093\u3060\u3002\u300d<\/p>\n<p>\u300c\u3042\u3001\u672c\u5f53\u3067\u3059\u306d\u3002\u6c7a\u6e08\u6642\u70b9\u304c\u9055\u3046\u3093\u3067\u3059\u306d\u3002\u300d<\/p>\n<p>\u300c\u6700\u5f8c\u306e\u73fe\u5728\u4fa1\u5024\u306f\u5c06\u6765\u306e\u6b63\u5473\u30ad\u30e3\u30c3\u30b7\u30e5\u30fb\u30a4\u30f3\u30d5\u30ed\u30fc\u307e\u305f\u306f\u30ad\u30e3\u30c3\u30b7\u30e5\u30fb\u30a2\u30a6\u30c8\u30d5\u30ed\u30fc\u306e\u5272\u5f15\u73fe\u5728\u4fa1\u5024\u3067\u8cc7\u7523\u307e\u305f\u306f\u8ca0\u50b5\u304c\u6e2c\u5b9a\u3055\u308c\u308b\u3068\u3044\u3046\u3082\u306e\u3060\u3002\u5b9f\u73fe\u53ef\u80fd\u4fa1\u984d\u3067\u306f\u5272\u308a\u5f15\u304b\u306a\u3044\u304c\u3001\u73fe\u5728\u4fa1\u5024\u306f\u5272\u308a\u5f15\u304f\u3068\u3044\u3046\u70b9\u304c\u7279\u5fb4\u3060\u306a\u3002\u300d<\/p>\n<p>\u300c\u73fe\u5728\u4fa1\u5024\u306f\u3088\u304f\u76ee\u306b\u3059\u308b\u6e2c\u5b9a\u57fa\u790e\u306a\u306e\u3067\u3001\u30d0\u30c3\u30c1\u30ea\u3067\u3059\u3088\u3002\u300d<br \/>\n\u685c\u4e95\u304c\u7406\u89e3\u3067\u304d\u305f\u306e\u3092\u78ba\u8a8d\u3057\u3066\u3001\u85e4\u539f\u306f\u5148\u3092\u7d9a\u3051\u305f\u3002<\/p>\n<p>\u300c\u3053\u308c\u306f\u53c2\u8003\u3060\u304c\u3001\u6982\u5ff5\u30d5\u30ec\u30fc\u30e0\u30ef\u30fc\u30af\u3067\u306f\u3069\u306e\u6e2c\u5b9a\u57fa\u790e\u304c\u512a\u4f4d\u3067\u3042\u308b\u304b\u306f\u66f8\u304b\u308c\u3066\u3044\u306a\u3044\u3093\u3060\u3002\u305f\u3060\u3001\u300e\u3053\u308c\u3089\u306e\u6e2c\u5b9a\u57fa\u790e\u304c\u7570\u306a\u308b\u7a0b\u5ea6\u306b\u3001\u307e\u305f\u7a2e\u3005\u306e\u7d44\u307f\u5408\u308f\u305b\u306b\u3088\u3063\u3066\u4f7f\u7528\u3055\u308c\u308b\u300f\u3068\u3060\u3051\u66f8\u304b\u308c\u3066\u3044\u308b\u3002\u4f8b\u3048\u3070\u3001\u68da\u5378\u8cc7\u7523\u306f\u901a\u5e38\u53d6\u5f97\u539f\u4fa1\u3068\u6b63\u5473\u5b9f\u73fe\u53ef\u80fd\u4fa1\u984d\u306e\u3044\u305a\u308c\u304b\u4f4e\u3044\u91d1\u984d\u3067\u8a08\u4e0a\u3055\u308c\u308b\u3057\u3001\u5e74\u91d1\u50b5\u52d9\u306f\u73fe\u5728\u4fa1\u5024\u3067\u8a08\u4e0a\u3055\u308c\u308b\u3068\u3044\u3063\u305f\u611f\u3058\u3060\u3002<br \/>\n\u4eca\u65e5\u6559\u3048\u305f\u8a8d\u8b58\u898f\u6e96\u3068\u6e2c\u5b9a\u57fa\u790e\u3092\u307e\u3068\u3081\u305f\u56f3\u3068\u6e2c\u5b9a\u57fa\u790e\u306e\u5b9a\u7fa9\u306e\u8868\u3092\u53c2\u8003\u306b\u3059\u308b\u3068\u3044\u3044\u305e\u3002\u300d<\/p>\n<p>\u305d\u3046\u3044\u3046\u3068\u3001\u85e4\u539f\u306f\u30b3\u30fc\u30d2\u30fc\u306e\u7a7a\u304d\u7f36\u3092\u6368\u3066\u3088\u3046\u3068\u5e2d\u3092\u7acb\u3063\u305f\u3002\u685c\u4e95\u304c\u6642\u8a08\u3092\u78ba\u8a8d\u3059\u308b\u3068\u3061\u3087\u3046\u3069\u59cb\u696d10\u5206\u524d\u3060\u3002<\/p>\n<p>\u300c\u3055\u3059\u304c\u3001\u5148\u8f29\u3002\u6642\u9593\u914d\u5206\u3082\u3070\u3063\u3061\u308a\u3067\u3059\u306d\u3002\u4eca\u65e5\u306e\u671d\u793c\u306e\uff11\u5206\u9593\u30b9\u30d4\u30fc\u30c1\u3082\u30b8\u30e3\u30b9\u30c8\uff11\u5206\u72d9\u3048\u308b\u3093\u3058\u3083\u306a\u3044\u3067\u3059\u304b\uff1f\u4eca\u65e5\u3001\u5148\u8f29\u306e\u5f53\u756a\u3067\u3057\u305f\u3088\u306d\uff1f\u300d<br \/>\n\u306b\u3063\u3053\u308a\u3068\u7b11\u3044\u304b\u3051\u308b\u685c\u4e95\u3068\u306f\u5bfe\u7167\u7684\u306b\u3001\u85e4\u539f\u306e\u9854\u306f\u5f15\u304d\u3064\u3063\u3066\u3044\u308b\u3002<\/p>\n<p>\u300c\u3084\u30d9\u3063\u3001\u4f55\u3082\u8003\u3048\u3066\u306a\u304b\u3063\u305f\uff01\u685c\u4e95\u3001\u4ffa\u304c\u7a7a\u304d\u7f36\u6368\u3066\u3066\u304d\u3066\u3084\u308b\u304b\u3089\u3001\u305d\u306e\u9593\u306b\u30cd\u30bf\u8003\u3048\u3066\u304a\u3044\u3066\u304f\u308c\u3002\u6982\u5ff5\u30d5\u30ec\u30fc\u30e0\u30ef\u30fc\u30af\u3092\u6559\u3048\u3066\u3084\u3063\u305f\u793c\u306b\u3055\u3002\u300d<\/p>\n<p>\u300c\u3048\uff5e\u3001\u7121\u8336\u8a00\u308f\u306a\u3044\u3067\u304f\u3060\u3055\u3044\u3088\uff01\u300d<br \/>\n\u685c\u4e95\u306f\u3001\u9003\u3052\u308b\u3088\u3046\u306b\u30aa\u30d5\u30a3\u30b9\u304b\u3089\u7acb\u3061\u53bb\u308b\u85e4\u539f\u306e\u5f8c\u308d\u59ff\u3092\u898b\u306a\u304c\u3089\u3001\u305f\u3081\u606f\u3092\u3064\u304f\u3002<\/p>\n<p>\u300c\u3084\u3063\u3071\u308a\u3001\u85e4\u539f\u541b\u3089\u3057\u3044\u308f\u306d\u3002\u300d<br \/>\n\u305d\u306e\u69d8\u5b50\u3092\u898b\u3066\u3044\u305f\u6a4b\u672c\u304c\u307d\u305d\u308a\u3068\u8a00\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\u8af8\u8868\u3092\u69cb\u6210\u3059\u308b\u8981\u7d20\u306e\u5b9a\u7fa9\u3001\u8a8d\u8b58\u53ca\u3073\u6e2c\u5b9a\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>\u00a0<a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/06\/story_ifrs4-11.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-98412 aligncenter\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/06\/story_ifrs4-11.png\" alt=\"\u8ca1\u52d9\u8af8\u8868\u306e \u69cb\u6210\u8981\u7d20\u8ca1\u653f\u72b6\u614b\u306e \u69cb\u6210\u8981\u7d20\u696d\u7e3e\u306e \u69cb\u6210\u8981\u7d20\u8cc7\u7523 \uff08asset\uff09\u8ca0\u50b5\uff08liability\uff09\u6301\u5206 \uff08equity\uff09\u53ce\u76ca \uff08income\uff09\u8cbb\u7528\uff08expense\uff09\u30fb\u904e\u53bb\u306e\u4e8b\u8c61\u304b\u3089\u751f\u3058\u3066\u3044\u308b\u3053\u3068 \u30fb\u73fe\u5728\u4f1a\u793e\u304c\u652f\u914d\u307e\u305f\u306f\u50b5\u52d9\u3092\u8ca0\u3063\u3066\u3044\u308b\u3053\u3068 \u30fb\u305d\u308c\u3089\u304c\u5c06\u6765\u7d4c\u6e08\u7684\u4fbf\u76ca\uff08economic benefits\uff09\u306e\u5909\u52d5\u3092\u3082\u305f\u3089\u3059\u3082\u306e\u3067\u3042\u308b\u3053\u3068\u30fb\u8cc7\u7523\u307e\u305f\u306f\u8ca0\u50b5\u306e\u5909\u52d5\u306b\u4f34\u3063\u3066\u751f\u3058\u305f\u3082\u306e\u3067\u3042\u308b\u3053\u3068 \u30fb\u8cc7\u672c\u53d6\u5f15\u306f\u542b\u307e\u308c\u306a\u3044\u30fb\u84cb\u7136\u6027\u898f\u6e96 \u30fb\u4fe1\u983c\u6027\u898f\u6e96 \u30fb\u8cbb\u7528\u53ce\u76ca\u5bfe\u5fdc\u306e\u539f\u5247\uff08matching of costs with revenues\uff09\u30fb\u53d6\u5f97\u539f\u4fa1\uff08historical cost\uff09 \u30fb\u73fe\u5728\u539f\u4fa1\uff08current cost\uff09 \u30fb\u5b9f\u73fe\u53ef\u80fd\uff08\u6c7a\u6e08\uff09\u4fa1\u984d\uff08realisable \uff08settlement\uff09 value\uff09 \u30fb\u73fe\u5728\u4fa1\u5024\uff08present cost\uff09\u5b9a\u7fa9\u8a8d\u8b58 recognition\u6e2c\u5b9a measurement\" width=\"553\" height=\"399\" \/><\/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>\uff16\u670823\u65e5\u6728\u66dc\u65e5\u3001\u5348\u524d\uff17\u664230\u5206\u3002\u685c\u4e95\u3068\u85e4\u539f\u306e\u65e9\u671dIFRS\u52c9\u5f37\u4f1a\u3082\u3001\u4eca\u65e5\u3067\uff13\u56de\u76ee\u3060\u3002<br \/>\n\u300c\u5165\u793e\uff13\u5e74\u76ee\u3001\u7d4c\u7406\u90e8\u306e\u30db\u30fc\u30d7\u685c\u4e95\u5f18\u6a39\u306f\u3001\u983c\u308a\u304c\u3044\u306e\u3042\u308b\u85e4\u539f\u5148\u8f29\u306e\u4e0b\u3001\u4eca\u65e5\u3082\u6982\u5ff5\u30d5\u30ec\u30fc\u30e0\u30ef\u30fc\u30af\u306e\u52c9\u5f37\u306b\u52e4\u3057\u3093\u3067\u3044\u308b\u306e\u3067\u3042\u3063\u305f\u3002\u300d<br \/>\n\u685c\u4e95\u306f\u3001\u6905\u5b50\u3054\u3068\u56de\u8ee2\u3055\u305b\u3066\u96a3\u306e\u85e4\u539f\u306b\u5411\u304d\u76f4\u3063\u305f\u3002<br \/>\n\u300c\u5148\u8f29\u3001\u7f36\u30b3\u30fc\u30d2\u30fc\u3092\u30de\u30a4\u30af\u4ee3\u308f\u308a\u306b\u5909\u306a\u30ca\u30ec\u30fc\u30b7\u30e7\u30f3\u3092\u3064\u3051\u308b\u306e\u3001\u6b62\u3081\u3066\u304f\u3060\u3055\u3044\u3002\u300d<\/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":[1849],"series":[917],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-07-24 04:24:25","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/98356"}],"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=98356"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/98356\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=98356"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=98356"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=98356"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=98356"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=98356"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}