{"id":99042,"date":"2016-06-30T10:13:58","date_gmt":"2016-06-30T01:13:58","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=99042"},"modified":"2016-07-04T09:59:01","modified_gmt":"2016-07-04T00:59:01","slug":"ifrs-article-23","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/ifrs-article-23\/","title":{"rendered":"\u30b9\u30c8\u30fc\u30ea\u30fc\u3067\u5b66\u3076\uff29\uff26\uff32\uff33\u5165\u9580\u3000\u3010\u7b2c\uff15\u8a71\u3011\u300c\u6982\u5ff5\u30d5\u30ec\u30fc\u30e0\u30ef\u30fc\u30af\u306e\u6539\u8a02\u3068\u516c\u6b63\u4fa1\u5024\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\uff15\u8a71\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u6982\u5ff5\u30d5\u30ec\u30fc\u30e0\u30ef\u30fc\u30af\u306e\u6539\u8a02\u3068\u516c\u6b63\u4fa1\u5024\u300d<\/strong><\/h4>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-99044 aligncenter\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/06\/story_ifrs5-1.jpg\" alt=\"\" width=\"476\" height=\"374\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/06\/story_ifrs5-1.jpg 794w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/06\/story_ifrs5-1-300x235.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>\u682a\u4e3b\u7dcf\u4f1a\u3082\u7d42\u308f\u308a\u3001\u4ed5\u4e8b\u304c\u3072\u3068\u6bb5\u843d\u3057\u305f\uff16\u6708\u4e0b\u65ec\u3002\u685c\u4e95\u306f\u3044\u3064\u3082\u901a\u308a\uff17\u6642\u534a\u306b\u30aa\u30d5\u30a3\u30b9\u306b\u7740\u3044\u305f\u3002<br \/>\n\u4eca\u6708\u306f\u6bce\u9031\u6728\u66dc\u65e5\u306e\u59cb\u696d\u524d\u306b\u3001\u540c\u3058\u7d4c\u7406\u90e8\u306e\u5148\u8f29\u3067\u3042\u308b\u85e4\u539f\u304b\u3089IFRS\u306e\u524d\u63d0\u3068\u306a\u308b\u57fa\u790e\u3092\u6559\u3048\u3066\u3082\u3089\u3046\u3053\u3068\u306b\u306a\u3063\u3066\u3044\u308b\u3002\u4eca\u65e5\u304c\u305d\u306e\u6700\u7d42\u65e5\u3060\u3002<\/p>\n<p>\u685c\u4e95\u306e\u52e4\u3081\u308b\u4f1a\u793e\u306f\u6a5f\u68b0\u90e8\u54c1\u3092\u88fd\u9020\u3059\u308b\u4e0a\u5834\u4f1a\u793e\u3067\u3042\u308b\u3002<br \/>\n\u3068\u8a00\u3063\u3066\u3082\u3001\u898f\u6a21\u306f\u305d\u308c\u307b\u3069\u5927\u304d\u304f\u306f\u306a\u304f\u3001\u300c\u4e2d\u5805\u300d\u3068\u3044\u3046\u8a00\u8449\u304c\u30d4\u30c3\u30bf\u30ea\u3060\u3002\u793e\u9577\u306e\u610f\u5411\u306b\u3088\u308aIFRS\u306e\u5c0e\u5165\u3092\u691c\u8a0e\u3059\u308b\u3053\u3068\u306b\u306a\u3063\u305f\u305f\u3081\u3001\u6570\u5e74\u5f8c\u306e\u5c0e\u5165\u6642\u3092\u898b\u636e\u3048\u3066\u5165\u793e\uff13\u5e74\u76ee\u306e\u685c\u4e95\u3082\u4eca\u306e\u3046\u3061\u304b\u3089IFRS\u3092\u52c9\u5f37\u3059\u308b\u3053\u3068\u306b\u306a\u3063\u305f\u306e\u3060\u3002<\/p>\n<p>\u685c\u4e95\u304c\u30aa\u30d5\u30a3\u30b9\u306b\u5165\u308b\u3068\u3001\u3059\u3067\u306b\u85e4\u539f\u304c\u5f85\u3063\u3066\u3044\u305f\u3002<\/p>\n<p>\u300c\u73cd\u3057\u3044\u3067\u3059\u306d\u3002\u3044\u3064\u3082\u50d5\u3088\u308a\u9045\u3044\u306e\u306b\u3002\u300d<br \/>\n\u59cb\u696d\u6642\u523b\u306f\uff19\u6642\u306e\u305f\u3081\u3001\u30aa\u30d5\u30a3\u30b9\u306b\u306f\u307b\u3068\u3093\u3069\u4eba\u304c\u3044\u306a\u3044\u3002<\/p>\n<p>\u300c\u84b8\u3057\u6691\u3044\u4e0a\u306b\u3001\u4eca\u65e5\u3082\u96e8\u3060\u3002\u5c11\u3057\u3067\u3082\u7a7a\u3044\u305f\u96fb\u8eca\u306b\u4e57\u308a\u305f\u3044\u3060\u308d\uff1f\uff65\uff65\uff65\u3067\u3082\u3001\uff16\u6642\u53f0\u3067\u3082\u610f\u5916\u3068\u4eba\u304c\u4e57\u3063\u3066\u308b\u3093\u3060\u306a\u3002\u5ea7\u3063\u3066\u5bdd\u308c\u308b\u304b\u3068\u671f\u5f85\u3057\u305f\u3093\u3060\u304c\u3002\u300d<\/p>\n<p>\u300c\u305d\u308c\u306f\u3054\u6101\u50b7\u69d8\u3067\u3057\u305f\u306d\u3002\u300d<br \/>\n\u30d6\u30c4\u30d6\u30c4\u8a00\u3046\u85e4\u539f\u306e\u8107\u3092\u901a\u308a\u3059\u304e\u3001\u685c\u4e95\u306f\u5439\u304d\u51fa\u308b\u6c57\u3092\u30cf\u30f3\u30ab\u30c1\u3067\u62ed\u3044\u306a\u304c\u3089\u3001\u81ea\u5206\u306e\u5e2d\u3078\u3068\u79fb\u52d5\u3057\u305f\u3002\u78ba\u304b\u306b\u4eca\u65e5\u306f\u4e00\u6bb5\u3068\u84b8\u3057\u6691\u3044\u3002\u3053\u306e\u3068\u3053\u308d\u306e\u6885\u96e8\u72ec\u7279\u306e\u84b8\u3057\u6691\u3055\u306b\u685c\u4e95\u3082\u3046\u3093\u3056\u308a\u3057\u3066\u3044\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\u306e\u307e\u3068\u3081\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\u305d\u308c\u3088\u308a\u3082\u3001\u3053\u308c\u3092\u898b\u3066\u304f\u3060\u3055\u3044\u3002\u300d<br \/>\n\u5e2d\u306b\u7740\u3044\u305f\u685c\u4e95\u306f\u30ab\u30d0\u30f3\u306e\u4e2d\u304b\u3089\u30ce\u30fc\u30c8\u3092\u53d6\u308a\u51fa\u3059\u3068\u3001\u4e2d\u8eab\u3092\u85e4\u539f\u306b\u898b\u305b\u305f\u3002\u305d\u3053\u306b\u306f\uff11\u3064\u306e\u56f3\u304c\u63cf\u304b\u308c\u3066\u3044\u308b\u3002<\/p>\n<p><span style=\"border-style: solid; border-width: 1px; padding: 3px 3px 3px 3px;\">\u3000<strong>\u6982\u5ff5\u30d5\u30ec\u30fc\u30e0\u30ef\u30fc\u30af\u306e\u307e\u3068\u3081<\/strong>\u3000<\/span><br \/>\n<a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/06\/story_ifrs5-2.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-99046\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/06\/story_ifrs5-2.png\" alt=\"\u4e00\u822c\u8ca1\u52d9\u5831\u544a\u306e \u76ee\u7684\uf0d8\t\u4e3b\u305f\u308b\u5229\u7528\u8005\u306e\u610f\u601d\u6c7a\u5b9a\u306b\u6709\u7528\u306a\u60c5\u5831\u3092\u63d0\u4f9b\u3059\u308b\u3053\u3068\u6709\u7528\u306a\u8ca1\u52d9\u60c5\u5831\u306e\u8cea\u7684\u7279\u6027\uf0d8\t\u57fa\u672c\u7684\u8cea\u7684\u7279\u6027\uff08\u76ee\u7684\u9069\u5408\u6027\u3001\u5fe0\u5b9f\u306a\u8868\u73fe\uff09 \uf0d8\t\u88dc\u5f37\u7684\u8cea\u7684\u7279\u6027\uff08\u6bd4\u8f03\u53ef\u80fd\u6027\u3001\u691c\u8a3c\u53ef\u80fd\u6027\u3001\u9069\u6642\u6027\u3001\u7406\u89e3\u53ef\u80fd\u6027\uff09 \uf0d8\t\u30b3\u30b9\u30c8\u306e\u5236\u7d04\u8ca1\u52d9\u8af8\u8868\u306e \u69cb\u6210\u8981\u7d20\u306e\u5b9a\u7fa9\u3001 \u8a8d\u8b58\u3001\u53ca\u3073\u6e2c\u5b9a\uf0d8\t\u5404\u69cb\u6210\u8981\u7d20\u306e\u5b9a\u7fa9\u2192\u8cc7\u7523\u8ca0\u50b5\u30a2\u30d7\u30ed\u30fc\u30c1\u304b\u3089\u306e\u5b9a\u7fa9\u4ed8\u3051 \uf0d8\t\u8a8d\u8b58\u898f\u6e96\uff08\u84cb\u7136\u6027\u898f\u6e96\u3001\u4fe1\u983c\u6027\u898f\u6e96\uff09 \uf0d8\t\u6e2c\u5b9a\u57fa\u790e\uff08\u53d6\u5f97\u539f\u4fa1\u3001\u73fe\u5728\u539f\u4fa1\u3001\u5b9f\u73fe\u53ef\u80fd\u4fa1\u984d\u3001\u73fe\u5728\u4fa1\u5024\uff09\u8cc7\u672c\u53ca\u3073 \u8cc7\u672c\u7dad\u6301\u306e\u6982\u5ff5\uf0d8\t\u8cc7\u672c\u53ca\u3073\u8cc7\u672c\u7dad\u6301\u306e\u6982\u5ff5\u304b\u3089\u5229\u76ca\u306e\u8a55\u4fa1\u306e\u57fa\u6e96\u3092\u6c7a\u5b9a\" width=\"1037\" height=\"625\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/06\/story_ifrs5-2.png 1037w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/06\/story_ifrs5-2-300x180.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/06\/story_ifrs5-2-1024x617.png 1024w\" sizes=\"(max-width: 1037px) 100vw, 1037px\" \/><\/a><\/p>\n<p>\u300c\u300e\u6982\u5ff5\u30d5\u30ec\u30fc\u30e0\u30ef\u30fc\u30af\u306e\u307e\u3068\u3081\u300f\uff1f\u304a\u524d\u304c\u4f5c\u3063\u305f\u306e\u304b\uff1f\u300d<\/p>\n<p>\u300c\u305d\u3046\u3067\u3059\u3002\u4ed5\u4e8b\u306e\u65b9\u3082\u843d\u3061\u7740\u3044\u305f\u306e\u3067\u3001\u5fa9\u7fd2\u304c\u3066\u3089\u6982\u5ff5\u30d5\u30ec\u30fc\u30e0\u30ef\u30fc\u30af\u306e\u5185\u5bb9\u3092\u307e\u3068\u3081\u3066\u307f\u305f\u3093\u3067\u3059\u3002\u7c21\u6f54\u306b\u307e\u3068\u307e\u3063\u3066\u3044\u308b\u3067\u3057\u3087\u3046\uff1f\u300d<br \/>\n\u81ea\u6162\u3052\u306a\u685c\u4e95\u3092\u5c11\u3057\u82db\u3081\u3066\u3084\u308a\u305f\u304f\u306a\u3063\u305f\u85e4\u539f\u306f\u3001\u7121\u8868\u60c5\u3092\u5d29\u3055\u305a\u3058\u3063\u3068\u30ce\u30fc\u30c8\u3092\u898b\u3064\u3081\u305f\u3002\u85e4\u539f\u306e\u305d\u306e\u69d8\u5b50\u304b\u3089\u3001\u4f55\u304b\u6f0f\u308c\u304c\u3042\u3063\u305f\u306e\u3067\u306f\u3001\u3068\u685c\u4e95\u306f\u3060\u3093\u3060\u3093\u4e0d\u5b89\u306b\u306a\u3063\u3066\u304f\u308b\u3002<\/p>\n<p>\u300c\u304a\u3044\u3002\u300d\u3068\u3001\u85e4\u539f\u304c\u4f4e\u3044\u58f0\u3092\u51fa\u3059\u3002\u685c\u4e95\u306f\u3073\u304f\u308a\u3068\u3057\u3066\u3001\u85e4\u539f\u306e\u9854\u3092\u8997\u304d\u8fbc\u3093\u3060\u3002<\/p>\n<p>\u300c\u304a\u304b\u3057\u306a\u6240\u304c\u3042\u308a\u307e\u3057\u305f\u304b\uff65\uff65\uff65\uff1f\u300d<!--more--><\/p>\n<p>\u300c\u306a\u3093\u3067\u82f1\u8a9e\u8868\u8a18\u304c\u306a\u3044\u3093\u3060\uff1f\u300d<\/p>\n<p>\u300c\u3048\u30fc\u3001\u3060\u3063\u3066\u3001\u82f1\u8a9e\u3067\u3059\u3088\u3049\uff01\uff1f\u300d<\/p>\n<p>\u300c\u306a\u3093\u3060\u3001\u305d\u306e\u7406\u7531\u306f\u3002\u82f1\u8a9e\u306f\u91cd\u8981\u3060\u3063\u3066\u3001\u524d\u306b\u6559\u3048\u305f\u3060\u308d\u3046\u3002\u300d<\/p>\n<p>\u300c\u305d\u308c\u306f\u5206\u304b\u3063\u3066\u307e\u3059\u3051\u3069\uff65\uff65\uff65\u300d<br \/>\n\u305d\u3093\u306a\u3053\u3068\u8a00\u308f\u308c\u3066\u3082\u3001\u8868\u3092\u307e\u3068\u3081\u308b\u3068\u304d\u306b\u82f1\u8a9e\u306e\u3053\u3068\u306a\u3093\u3066\u3059\u3063\u304b\u308a\u5fd8\u308c\u53bb\u3063\u3066\u3044\u305f\u306e\u3060\u304b\u3089\u4ed5\u65b9\u306a\u3044\u3001\u3068\u6b63\u76f4\u306b\u8a00\u3046\u3053\u3068\u3082\u3067\u304d\u305a\u3001\u685c\u4e95\u306f\u307e\u3054\u3064\u3044\u305f\u3002<\/p>\n<p>\u3059\u3050\u611f\u60c5\u304c\u9854\u306b\u51fa\u308b\u685c\u4e95\u306e\u69d8\u5b50\u304c\u53ef\u7b11\u3057\u304f\u3066\u3001\u85e4\u539f\u306f\u601d\u308f\u305a\u7b11\u3063\u3066\u3057\u307e\u3063\u305f\u3002\u4eca\u5ea6\u306f\u512a\u3057\u3044\u53e3\u8abf\u3067\u3001\u300c\u6b21\u304b\u3089\u306f\u3001\u82f1\u8a9e\u3082\u4e00\u7dd2\u306b\u62bc\u3055\u3048\u3066\u304a\u3051\u3088\u3002\u300d\u3068\u30a2\u30c9\u30d0\u30a4\u30b9\u3059\u308b\u3002<br \/>\n\u300c\u3067\u3082\u3001\u3088\u304f\u307e\u3068\u307e\u3063\u3066\u308b\u3088\u3002\u9811\u5f35\u3063\u305f\u306a\u3002\u300d<\/p>\n<p>\u685c\u4e95\u306f\u305d\u306e\u8a00\u8449\u306b\u5b89\u5835\u3057\u3066\u3001\u9854\u3092\u4e0a\u3052\u305f\u3002<br \/>\n\u300c\u3042\u308a\u304c\u3068\u3046\u3054\u3056\u3044\u307e\u3059\uff01\u5185\u5bb9\u306f\u3084\u3063\u3071\u308a\u96e3\u3057\u3044\u3067\u3059\u3051\u3069\u3001\u6700\u521d\u306b\u672c\u3092\u8aad\u3093\u3067\u5168\u304f\u7406\u89e3\u3067\u304d\u306a\u304b\u3063\u305f\u6642\u306b\u6bd4\u3079\u308b\u3068\u3001\u5206\u304b\u3063\u3066\u304d\u305f\u3088\u3046\u306a\u6c17\u304c\u3057\u307e\u3059\u3002\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\u6539\u8a02\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\u3068\u3053\u308d\u3067\u306a\u300d\u3068\u85e4\u539f\u306f\u3064\u3051\u52a0\u3048\u308b\u3002<\/p>\n<p>\u300c2016\u5e74\u306b\u6982\u5ff5\u30d5\u30ec\u30fc\u30e0\u30ef\u30fc\u30af\u306e\u6539\u8a02\u304c\u5b8c\u4e86\u3059\u308b\u4e88\u5b9a\u306a\u3093\u3060\u304c\uff65\uff65\uff65\u300d<\/p>\n<p>\u300c\u3048\uff1f\u6539\u8a02\uff1f2016\u5e74\u3063\u3066\uff65\uff65\uff65\u4eca\u5e74\u3067\u3059\u3088\u306d\uff01\uff1f\u300d<br \/>\n\u685c\u4e95\u306f\u8033\u3092\u7591\u3063\u3066\u3001\u85e4\u539f\u306b\u78ba\u8a8d\u3059\u308b\u3002<\/p>\n<p>\u300c\u3042\u3042\u3002\u4eca\u307e\u3067\u52c9\u5f37\u3057\u305f\u306e\u306f2010\u5e74\u306b\u516c\u8868\u3055\u308c\u305f\u6982\u5ff5\u30d5\u30ec\u30fc\u30e0\u30ef\u30fc\u30af\u3060\u3002\u300d<\/p>\n<p>\u300c\u3061\u3087\u3001\u3061\u3087\u3063\u3068\u5f85\u3063\u3066\u304f\u3060\u3055\u3044\u3002\u6539\u8a02\u3063\u3066\u3053\u3068\u306f\u5909\u66f4\u304c\u3042\u308b\u3063\u3066\u3053\u3068\u3067\u3059\u3088\u306d\uff1f\u4eca\u52c9\u5f37\u3057\u305f\u3053\u3068\u304c\u30e0\u30c0\u306b\u306a\u308b\u3063\u3066\u3053\u3068\u3067\u3059\u304b\uff1f\u300d<\/p>\n<p>\u300c\u307e\u3041\u307e\u3041\u3001\u843d\u3061\u7740\u3051\u3088\u3002\u300d\u85e4\u539f\u306f\u8a70\u3081\u5bc4\u308b\u685c\u4e95\u3092\u306a\u3060\u3081\u308b\u3002<\/p>\n<p>\u300c\u3082\u3061\u308d\u3093\u5909\u66f4\u306f\u3042\u308b\u3055\u3002\u3067\u3082\u3001\u73fe\u884c\u306e\u6982\u5ff5\u30d5\u30ec\u30fc\u30e0\u30ef\u30fc\u30af\u3092\u57fa\u790e\u3068\u3057\u3066\u66f4\u65b0\u3068\u6539\u5584\u3092\u3059\u308b\u3063\u3066\u8a00\u3063\u3066\u3044\u308b\u304b\u3089\u3001\u3044\u304d\u306a\u308a\u5168\u90e8\u304c\u5909\u66f4\u3055\u308c\u308b\u308f\u3051\u3058\u3083\u306a\u3044\u3002\u4eca\u52c9\u5f37\u3057\u305f\u3053\u3068\u3060\u3063\u3066\u3001\u5168\u304f\u7121\u99c4\u306a\u308f\u3051\u3058\u3083\u306a\u3044\u305e\u3002\u300d<\/p>\n<p>\u300c\u305d\u3046\u3067\u3059\u304b\u3002\u306a\u3089\u3001\u3044\u3044\u3093\u3067\u3059\u3051\u3069\uff65\uff65\uff65\u300d<br \/>\n\u685c\u4e95\u306f\u5927\u4eba\u3057\u304f\u5f15\u304d\u4e0b\u304c\u3063\u305f\u3002\u305d\u308c\u3067\u3082\u3001\u5909\u66f4\u70b9\u3092\u307e\u305f\u52c9\u5f37\u3057\u306a\u304f\u3066\u306f\u306a\u3089\u306a\u3044\u3053\u3068\u306b\u5909\u308f\u308a\u306f\u306a\u3044\u3002\u793e\u9577\u304cIFRS\u5c0e\u5165\u3092\u8a00\u3044\u3060\u3059\u306e\u304c\u6765\u5e74\u3060\u3063\u305f\u3089\u3088\u304b\u3063\u305f\u306e\u306b\u3001\u3068\u3064\u3044\u8003\u3048\u3066\u3057\u307e\u3046\u306e\u3060\u3063\u305f\u3002<\/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\u6539\u8a02\u7406\u7531<\/strong><\/h4>\n<p>\u300c\u3067\u3082\u3001\u306a\u3093\u3067\u6982\u5ff5\u30d5\u30ec\u30fc\u30e0\u30ef\u30fc\u30af\u304c\u6539\u8a02\u3055\u308c\u308b\u3053\u3068\u306b\u306a\u3063\u305f\u3093\u3067\u3059\u304b\uff1f\u300d<\/p>\n<p>\u300c\u307e\u3041\u3001\u6539\u8a02\u306e\u7d4c\u7def\u306f\u3044\u308d\u3044\u308d\u3042\u308b\u3093\u3060\u304c\u3001\u73fe\u884c\u306e\u6982\u5ff5\u30d5\u30ec\u30fc\u30e0\u30ef\u30fc\u30af\u3067\u306f\u3001\u6271\u3063\u3066\u3044\u306a\u3044\u91cd\u8981\u306a\u9818\u57df\u304c\u3042\u308b\u3053\u3068\u3084\u3001\u4e00\u90e8\u306e\u9818\u57df\u3067\u30ac\u30a4\u30c0\u30f3\u30b9\u304c\u4e0d\u660e\u78ba\u3067\u3042\u3063\u305f\u308a\u3001\u6642\u4ee3\u9045\u308c\u306b\u306a\u3063\u3066\u308b\u3082\u306e\u304c\u3042\u308b\u3068\u3044\u3046\u554f\u984c\u304c\u6307\u6458\u3055\u308c\u3066\u3044\u305f\u3093\u3060\u3002\u300d<\/p>\n<p>\u300c\u305d\u308c\u3092\u6539\u5584\u3059\u308b\u305f\u3081\u306e\u6539\u8a02\u306a\u3093\u3067\u3059\u306d\u3002\u300d<\/p>\n<p>\u300c\u516c\u958b\u8349\u6848\u3092\u898b\u305f\u9650\u308a\u3067\u306f\u3044\u304f\u3064\u304b\u8ffd\u52a0\u4e8b\u9805\u3084\u5909\u66f4\u4e8b\u9805\u304c\u3042\u308b\u3093\u3060\u304c\u3001\u4eca\u305d\u308c\u3092\u8aac\u660e\u3059\u308b\u3088\u308a\u3082\u3001\u5b9f\u969b\u6539\u8a02\u3055\u308c\u305f\u3068\u304d\u306b\u6539\u3081\u3066\u8aac\u660e\u3057\u305f\u307b\u3046\u304c\u3001\u304a\u524d\u306b\u3082\u7406\u89e3\u3057\u3084\u3059\u3044\u3068\u601d\u3046\u3002<br \/>\n\u305f\u3060\u3001\u516c\u6b63\u4fa1\u5024\u306b\u3064\u3044\u3066\u306f\u3001\u7c21\u5358\u306b\u4eca\u65e5\u6559\u3048\u3066\u304a\u3053\u3046\u3068\u601d\u3063\u3066\u308b\u3093\u3060\u3002\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>\u3000IFRS\u7b2c13\u53f7\u300c\u516c\u6b63\u4fa1\u5024\u6e2c\u5b9a\u300d\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\u516c\u6b63\u4fa1\u5024\u3063\u3066\u3001\u305f\u3057\u304b\u3001IFRS\u306e\u57fa\u6e96\u306b\u3042\u308a\u307e\u3057\u305f\u3088\u306d\uff1f\u300d<br \/>\n\u685c\u4e95\u306f\u624b\u8a31\u306eIFRS\u5165\u9580\u66f8\u306e\u672c\u3092\u958b\u3044\u3066\u3001\u57fa\u6e96\u4e00\u89a7\u306e\u8868\u3092\u63a2\u3057\u305f\u3002<\/p>\n<p>\u300c\u3042\u308a\u307e\u3057\u305f\u3002IFRS\u7b2c13\u53f7\u300c\u516c\u6b63\u4fa1\u5024\u6e2c\u5b9a\u300d\u3067\u3059\u306d\u3002\u3067\u3082\u3001\u306a\u305c\u516c\u6b63\u4fa1\u5024\u306b\u3064\u3044\u3066\u52c9\u5f37\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3093\u3067\u3059\u304b\uff1f\u300d<\/p>\n<p>\u300c\u305d\u306e\u57fa\u6e96\u306b\u3082\u300e\u6e2c\u5b9a\u300f\u3068\u3042\u308b\u901a\u308a\u3001\u516c\u6b63\u4fa1\u5024\u3082\u6e2c\u5b9a\u65b9\u6cd5\u306e\uff11\u3064\u3060\u3002\u3067\u3082\u3001\u3055\u3063\u304d\u306e\u6982\u5ff5\u30d5\u30ec\u30fc\u30e0\u30ef\u30fc\u30af\u306e\u8ca1\u52d9\u8af8\u8868\u306e\u69cb\u6210\u8981\u7d20\u306e\u6e2c\u5b9a\u57fa\u790e\u306b\u306f\u3001\u516c\u6b63\u4fa1\u5024\u304c\u542b\u307e\u308c\u3066\u3044\u306a\u304b\u3063\u305f\u3060\u308d\u3046\uff1f\u300d<\/p>\n<p>\u300c\u305d\u3046\u8a00\u308f\u308c\u308b\u3068\u3001\u5165\u3063\u3066\u3044\u307e\u305b\u3093\u3067\u3057\u305f\u306d\u3002\u300d<br \/>\n\u685c\u4e95\u306f\u3001\u5148\u307b\u3069\u898b\u305f\u6982\u5ff5\u30d5\u30ec\u30fc\u30e0\u30ef\u30fc\u30af\u306e\u307e\u3068\u3081\u306e\u56f3\u3092\u78ba\u8a8d\u3057\u305f\u3002<\/p>\n<p>\u300c\u4eca\u5ea6\u6539\u8a02\u3055\u308c\u308b\u6982\u5ff5\u30d5\u30ec\u30fc\u30e0\u30ef\u30fc\u30af\u3067\u306f\u3001\u6e2c\u5b9a\u57fa\u790e\u306b\u516c\u6b63\u4fa1\u5024\u304c\u542b\u307e\u308c\u308b\u3053\u3068\u306b\u306a\u308b\u3093\u3060\u3002\u300d<\/p>\n<p>\u300c\u306a\u308b\u307b\u3069\u3002\u305d\u308c\u3058\u3083\u3001\u4eca\u4e00\u7dd2\u306b\u899a\u3048\u3066\u3057\u307e\u3063\u305f\u65b9\u304c\u3044\u3044\u3067\u3059\u306d\u3002\u300d<br \/>\n\u6c17\u697d\u306a\u8abf\u5b50\u3067\u7b54\u3048\u308b\u685c\u4e95\u306b\u3001\u85e4\u539f\u306f\u82e6\u7b11\u3057\u305f\u3002<\/p>\n<p>\u300c\u305f\u3060\u3001IFRS\u7b2c13\u53f7\u3082\u305d\u308c\u306a\u308a\u306b\u30dc\u30ea\u30e5\u30fc\u30e0\u304c\u3042\u308b\u304b\u3089\u3001\u4eca\u56de\u306f\u672c\u5f53\u306b\u57fa\u790e\u7684\u306a\u3068\u3053\u308d\u3060\u3051\u3092\u8aac\u660e\u3059\u308b\u3053\u3068\u306b\u3059\u308b\u3002\u6982\u5ff5\u3070\u304b\u308a\u52c9\u5f37\u3057\u3066\u3066\u3082\u3001\u304a\u524d\u3082\u9000\u5c48\u3060\u308d\u3002\u3044\u305a\u308c\u304d\u3061\u3093\u3068\u8aac\u660e\u3059\u308b\u6a5f\u4f1a\u3092\u4f5c\u308b\u3051\u3069\u306a\u3002\u300d<\/p>\n<p>\u300c\u305d\u308c\u306f\u52a9\u304b\u308a\u307e\u3059\uff01\u3042\u308a\u304c\u3068\u3046\u3054\u3056\u3044\u307e\u3059\uff01\u300d<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"border-bottom: solid 2px #cd5c5c; border-left: solid 10px #696969;\">\u3000<strong>IFRS\u7b2c13\u53f7\u300c\u516c\u6b63\u4fa1\u5024\u6e2c\u5b9a\u300d\u306e\u76ee\u7684<\/strong><\/h4>\n<p>\u300c\u305d\u3082\u305d\u3082\u3001\u3053\u306e\u300e\u516c\u6b63\u4fa1\u5024\u6e2c\u5b9a\u300f\u3068\u3044\u3046\u57fa\u6e96\u304c\u3067\u304d\u305f\u306e\u306f\u3001\u516c\u6b63\u4fa1\u5024\u306b\u3064\u3044\u3066\u306e\u5171\u901a\u30ac\u30a4\u30c0\u30f3\u30b9\u3092\u793a\u3059\u305f\u3081\u306a\u3093\u3060\u3002\u300d<\/p>\n<p>\u300c\u3067\u306f\u3001IFRS\u306e\u305d\u308c\u305e\u308c\u306e\u57fa\u6e96\u306b\u300e\u516c\u6b63\u4fa1\u5024\u300f\u3068\u51fa\u3066\u304d\u305f\u5834\u5408\u3001\u3053\u306e\u7b2c13\u53f7\u3092\u53c2\u7167\u3059\u308b\u3053\u3068\u306b\u306a\u308b\u3093\u3067\u3059\u306d\u3002\u300d<\/p>\n<p>\u300c\u305d\u3046\u3044\u3046\u3053\u3068\u3060\u3002\u3053\u306e\u57fa\u6e96\u306f\u3001\uff13\u3064\u306e\u76ee\u7684\u306b\u57fa\u3065\u3044\u3066\u7b56\u5b9a\u3055\u308c\u3066\u3044\u308b\u3002\u4e0b\u306e\u56f3\u3092\u898b\u3066\u304f\u308c\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;\">\u3010IFRS\u7b2c13\u53f7\u300c\u516c\u6b63\u4fa1\u5024\u6e2c\u5b9a\u300d\u306e\u76ee\u7684\u3011<\/span><\/strong><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><strong>\u25b7\u3000\u516c\u6b63\u4fa1\u5024\u3092\u5b9a\u7fa9\u3059\u308b\u3002<\/strong><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><strong>\u25b7\u3000\u5358\u4e00\u306eIFRS\u3067\u516c\u6b63\u4fa1\u5024\u306e\u6e2c\u5b9a\u306b\u95a2\u3059\u308b\u30d5\u30ec\u30fc\u30e0\u30ef\u30fc\u30af\u3092\u793a\u3059\u3002<\/strong><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><strong>\u25b7\u3000\u516c\u6b63\u4fa1\u5024\u6e2c\u5b9a\u306b\u95a2\u3059\u308b\u958b\u793a\u3092\u6c42\u3081\u308b\u3002<\/strong><\/p>\n<\/div><\/div>\n<p>\u300c\u306f\u3044\u3002\u308f\u304b\u308a\u307e\u3057\u305f\u3002\u300d<br \/>\n\u685c\u4e95\u306f\u56f3\u306b\u3042\u308b\u305d\u308c\u305e\u308c\u306e\u76ee\u7684\u306e\u9805\u76ee\u306b\u76ee\u3092\u901a\u3057\u305f\u3002<\/p>\n<p>\u300c\u3053\u306e\u300e\u516c\u6b63\u4fa1\u5024\u6e2c\u5b9a\u300f\u306e\u57fa\u6e96\u306f\u3001\u516c\u6b63\u4fa1\u5024\u306e\u5b9a\u7fa9\u3092\u793a\u3057\u3001\u516c\u6b63\u4fa1\u5024\u306e\u6e2c\u5b9a\u306b\u95a2\u3059\u308b\u30d5\u30ec\u30fc\u30e0\u30ef\u30fc\u30af\u3092\u63d0\u4f9b\u3057\u3001\u516c\u6b63\u4fa1\u5024\u6e2c\u5b9a\u306b\u95a2\u3059\u308b\u958b\u793a\u4e8b\u9805\u3092\u5b9a\u3081\u3066\u3044\u308b\u57fa\u6e96\u3068\u3044\u3046\u3053\u3068\u3067\u3059\u3088\u306d\u3002\u300d<\/p>\n<p>\u300c\u305d\u3046\u3060\u3002\u3067\u306f\u3001\u57fa\u6e96\u306e\u4e2d\u8eab\u306b\u3064\u3044\u3066\u8aac\u660e\u3057\u3066\u3044\u304f\u3053\u3068\u306b\u3057\u3088\u3046\u3002\u300d<\/p>\n<h4><strong><span style=\"color: #b22222;\">\u25c6<\/span>\u516c\u6b63\u4fa1\u5024\u306e\u5b9a\u7fa9\u3068\u7279\u5fb4<\/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;\">\u3010IFRS\u7b2c13\u53f7\u300c\u516c\u6b63\u4fa1\u5024\u6e2c\u5b9a\u300d\u306e\u76ee\u7684\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;color:#000000;\"><strong>\u25b7\u3000\u516c\u6b63\u4fa1\u5024\u3092\u5b9a\u7fa9\u3059\u308b\u3002<\/strong><\/span>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><strong>\u25b7\u3000\u5358\u4e00\u306eIFRS\u3067\u516c\u6b63\u4fa1\u5024\u306e\u6e2c\u5b9a\u306b\u95a2\u3059\u308b\u30d5\u30ec\u30fc\u30e0\u30ef\u30fc\u30af\u3092\u793a\u3059\u3002<\/strong><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><strong>\u25b7\u3000\u516c\u6b63\u4fa1\u5024\u6e2c\u5b9a\u306b\u95a2\u3059\u308b\u958b\u793a\u3092\u6c42\u3081\u308b\u3002<\/strong><\/p>\n<\/div><\/div>\n<p>\u300c\u307e\u305a\u306f\u3001\uff11\u3064\u76ee\u306e\u76ee\u7684\u3060\u3002IFRS\u7b2c13\u53f7\u306e\u76ee\u7684\u306e\uff11\u3064\u76ee\u306b\u3082\u3042\u308b\u3088\u3046\u306b\u3001\u3053\u306e\u57fa\u6e96\u3067\u306f\u516c\u6b63\u4fa1\u5024\u304c\u3069\u3046\u3044\u3046\u3082\u306e\u3067\u3042\u308b\u306e\u304b\u3001\u3068\u3044\u3046\u5b9a\u7fa9\u304c\u898f\u5b9a\u3055\u308c\u3066\u3044\u308b\u3002\u300d<\/p>\n<p>\u300c\u306f\u3044\u3002\u300d<\/p>\n<p>\u300c\u57fa\u6e96\u304b\u3089\u629c\u7c8b\u3059\u308b\u3068\u3001\u516c\u6b63\u4fa1\u5024\uff08fair value\uff09\u3068\u306f\u3001\u6e2c\u5b9a\u65e5\u6642\u70b9\u3067\uff08a\uff09<span style=\"text-decoration: underline;\">\u5e02\u5834\u53c2\u52a0\u8005\uff08market participant\uff09<\/span>\u9593\u306e\uff08b\uff09<span style=\"text-decoration: underline;\">\u79e9\u5e8f\u3042\u308b\u53d6\u5f15\uff08orderly transaction\uff09<\/span>\u306b\u304a\u3044\u3066\u3001\uff08c\uff09<span style=\"text-decoration: underline;\">\u8cc7\u7523\u3092\u58f2\u5374\u3059\u308b\u305f\u3081\u306b\u53d7\u3051\u53d6\u308b\u3067\u3042\u308d\u3046\u4fa1\u683c\u307e\u305f\u306f\u8ca0\u50b5\u3092\u79fb\u8ee2\u3059\u308b\u3067\u3042\u308d\u3046\u4fa1\u683c<\/span>\u306e\u3053\u3068\u3092\u3044\u3046\u3002\u300d<\/p>\n<p>\u300c\u3042\u306e\u3001\u5148\u8f29\u3002\u6587\u7ae0\u306e\u307b\u3068\u3093\u3069\u306b\u4e0b\u7dda\u304c\u5f15\u3044\u3066\u3042\u308a\u307e\u3059\u3051\u3069\uff65\uff65\uff65\u300d<\/p>\n<p>\u300c\u3057\u3087\u3046\u304c\u306a\u3044\u3060\u308d\u3002\u3069\u308c\u3082\u5927\u4e8b\u306a\u7279\u5fb4\u306a\u3093\u3060\u304b\u3089\u3002\u300d<\/p>\n<h4><strong>\uff08a\uff09\u3000\u5e02\u5834\u53c2\u52a0\u8005<\/strong><\/h4>\n<p>\u300c\u308f\u304b\u308a\u307e\u3057\u305f\u3002\u3048\u30fc\u3068\u3001\u307e\u305a\uff08a\uff09\u306e\u5e02\u5834\u53c2\u52a0\u8005\u3068\u3044\u3046\u6240\u304c\u5927\u4e8b\u306a\u3093\u3067\u3059\u3088\u306d\uff1f\u300d<\/p>\n<p>\u300c\u305d\u3046\u3060\u3002\u3053\u308c\u306f\u3001\u516c\u6b63\u4fa1\u5024\u304c\u5e02\u5834\u53d6\u5f15\u3092\u60f3\u5b9a\u3057\u305f\u6e2c\u5b9a\u5024\u3067\u3042\u308b\u3053\u3068\u3092\u793a\u3057\u3066\u3044\u308b\u3093\u3060\u3002\u4f01\u696d\u56fa\u6709\u306e\u6e2c\u5b9a\u3067\u306f\u306a\u3044\u3001\u3068\u3044\u3046\u3053\u3068\u3060\u306a\u3002\u300d<\/p>\n<p>\u300c\u306a\u308b\u307b\u3069\u3002\u305d\u3046\u3044\u3046\u610f\u5473\u304c\u542b\u307e\u308c\u3066\u3044\u308b\u3093\u3067\u3059\u306d\u3002\u300d<\/p>\n<h4><strong>\uff08b\uff09\u3000\u79e9\u5e8f\u3042\u308b\u53d6\u5f15<\/strong><\/h4>\n<p>\u300c\u6b21\u306e\uff08b\uff09\u306e\u79e9\u5e8f\u3042\u308b\u53d6\u5f15\u3068\u306f\u3001\u4f55\u3092\u610f\u5473\u3057\u3066\u3044\u308b\u306e\u304b\u5206\u304b\u308b\u304b\uff1f\u300d<\/p>\n<p>\u300c\u3048\u3063\u3001\u79e9\u5e8f\u306e\u306a\u3044\u53d6\u5f15\u3058\u3083\u306a\u3044\u3063\u3066\u3053\u3068\u3067\u3059\u304b\uff1f\u300d<\/p>\n<p>\u300c\u4f55\u3060\u3001\u305d\u306e\u7b54\u3048\u306f\u3002\u5426\u5b9a\u306e\u5426\u5b9a\u3092\u3057\u305f\u3060\u3051\u3058\u3083\u306a\u3044\u304b\u3002<br \/>\n\u3053\u308c\u306f\u3001\u901a\u5e38\u306e\u6163\u7fd2\u7684\u306a\u30de\u30fc\u30b1\u30c6\u30a3\u30f3\u30b0\u6d3b\u52d5\u304c\u3067\u304d\u308b\u3088\u3046\u306b\u3001\u6e2c\u5b9a\u65e5\u4ee5\u524d\u306e\u4e00\u5b9a\u671f\u9593\u306b\u308f\u305f\u308a\u5e02\u5834\u306e\u30ea\u30b9\u30af\u306b\u3055\u3089\u3055\u308c\u305f\u53d6\u5f15\u306e\u3053\u3068\u3092\u6307\u3057\u3066\u3044\u308b\u3002\u300d<\/p>\n<p>\u300c\u79e9\u5e8f\u3068\u3044\u3046\u5358\u8a9e\u3092\u3053\u3053\u307e\u3067\u89e3\u8aad\u3059\u308b\u306e\u306f\u7121\u7406\u3067\u3059\u3088\u3002\u300d<br \/>\n\u3080\u304f\u308c\u3066\u3044\u308b\u685c\u4e95\u3092\u306a\u3060\u3081\u306a\u304c\u3089\u3001\u85e4\u539f\u306f\u5c11\u3057\u3084\u308a\u3059\u304e\u305f\u304b\u306a\u3001\u3068\u53cd\u7701\u3057\u305f\u3002<\/p>\n<p>\u300c\u307e\u3041\u307e\u3041\u3002\u60aa\u304b\u3063\u305f\u3088\u3002\u3064\u307e\u308a\u3001\u5f37\u5236\u6e05\u7b97\u3084\u6295\u58f2\u308a\u306a\u3069\u306e\u5f37\u5236\u3055\u308c\u305f\u53d6\u5f15\u306f\u542b\u307e\u308c\u306a\u3044\u3063\u3066\u3053\u3068\u3060\u3002\u300d<br \/>\n\u685c\u4e95\u306e\u6a5f\u5acc\u304c\u76f4\u3063\u305f\u3053\u3068\u3092\u78ba\u8a8d\u3059\u308b\u3068\u3001\u85e4\u539f\u306f\u8aac\u660e\u3092\u7d9a\u3051\u305f\u3002<\/p>\n<p>\u300c\u307e\u305f\u3001\u53d6\u5f15\u3068\u306f\u3001\u6e2c\u5b9a\u3059\u308b\u8cc7\u7523\u307e\u305f\u306f\u8ca0\u50b5\u306b\u95a2\u3059\u308b\u4e3b\u8981\u306a\u5e02\u5834\uff08principal market\uff09\u3067\u767a\u751f\u3057\u305f\u3082\u306e\u3092\u8a00\u3046\u3002\u4e3b\u8981\u306a\u5e02\u5834\u304c\u306a\u3044\u5834\u5408\u306b\u306f\u3001\u6700\u3082\u6709\u5229\u3068\u306a\u308b\u5e02\u5834\u306b\u304a\u3051\u308b\u53d6\u5f15\u3092\u6307\u3057\u3066\u3044\u308b\u3093\u3060\u3002\u300d<\/p>\n<p>\u300c\u5148\u8f29\u3001\u300e\u4e3b\u8981\u306a\u5e02\u5834\u300f\u3063\u3066\u3044\u3046\u306e\u3082\u3001\u5c02\u9580\u7528\u8a9e\u307f\u305f\u3044\u306b\u805e\u3053\u3048\u308b\u3093\u3067\u3059\u3051\u3069\u30fb\u30fb\u30fb\u300d<\/p>\n<p>\u300c\u3042\u3042\u3001\u305d\u3046\u3060\u306a\u3002\u3053\u3053\u3082\u8aac\u660e\u3057\u3066\u304a\u3053\u3046\u3002<br \/>\n\u300e\u4e3b\u8981\u306a\u5e02\u5834\u300f\u3068\u306f\u3001\u8cc7\u7523\u307e\u305f\u306f\u8ca0\u50b5\u306b\u3064\u3044\u3066\u306e\u6d3b\u52d5\u306e\u91cf\u3068\u6c34\u6e96\u304c\u6700\u5927\u3067\u3042\u308b\u5e02\u5834\u3001\u3068\u5b9a\u7fa9\u4ed8\u3051\u3089\u308c\u3066\u3044\u308b\u3002\u3064\u307e\u308a\u3001\u8cc7\u7523\u307e\u305f\u306f\u8ca0\u50b5\u306e\u53d6\u5f15\u91cf\u3068\u53d6\u5f15\u6c34\u6e96\u304c\u6700\u5927\u3068\u306a\u308b\u5e02\u5834\u306e\u3053\u3068\u3092\u8a00\u3046\u3093\u3060\u3002\u300d<\/p>\n<p>\u300c\u3068\u3044\u3046\u3053\u3068\u306f\u3001\u300e\u79e9\u5e8f\u3042\u308b\u53d6\u5f15\u300f\u3068\u306f\u3001\u53d6\u5f15\u91cf\u3068\u53d6\u5f15\u6c34\u6e96\u304c\u6700\u5927\u3068\u306a\u308b\u5e02\u5834\u3067\u4e00\u5b9a\u671f\u9593\u30ea\u30b9\u30af\u306b\u3055\u3089\u3055\u308c\u305f\u53d6\u5f15\u3068\u3044\u3046\u610f\u5473\u306a\u3093\u3067\u3059\u306d\u3002\u300d<\/p>\n<p>\u300c\u305d\u3046\u3044\u3046\u3053\u3068\u3060\u3002\u300d<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff08c\uff09\u3000\u8cc7\u7523\u3092\u58f2\u5374\u3059\u308b\u305f\u3081\u306b\u53d7\u3051\u53d6\u308b\u3067\u3042\u308d\u3046\u4fa1\u683c\u307e\u305f\u306f\u8ca0\u50b5\u3092\u79fb\u8ee2\u3059\u308b\u3067\u3042\u308d\u3046\u4fa1\u683c<\/strong><\/h4>\n<p>\u300c\u3067\u306f\u3001\u6700\u5f8c\u306e\uff08c\uff09\u306e\u90e8\u5206\u3067\u3059\u304c\u3001\u3053\u306e\u8a00\u8449\u306f\u4f55\u304c\u91cd\u8981\u306a\u3093\u3067\u3059\u304b\uff1f\u5358\u7d14\u306b\u4fa1\u683c\u3063\u3066\u3053\u3068\u3058\u3083\u306a\u3044\u3093\u3067\u3059\u304b\uff1f\u300d<\/p>\n<p>\u300c\u4fa1\u683c\u3068\u4e00\u8a00\u3067\u8a00\u3063\u3066\u3082\u3001\u3053\u308c\u306f\u51fa\u53e3\u4fa1\u683c\uff08exit price\uff09\u3092\u610f\u5473\u3057\u3066\u3044\u308b\u3093\u3060\u3002\u3064\u307e\u308a\u3001\u305d\u306e\u8cc7\u7523\u307e\u305f\u306f\u8ca0\u50b5\u3092\u624b\u653e\u3057\u305f\u6642\u306b\u5f97\u3089\u308c\u308b\u5bfe\u4fa1\u3060\u3002\u53cd\u5bfe\u306e\u6982\u5ff5\u306f\u5165\u53e3\u4fa1\u683c\u3060\u306a\u3002\u8cc7\u7523\u307e\u305f\u306f\u8ca0\u50b5\u3092\u53d6\u5f97\u3059\u308b\u6642\u306b\u5fc5\u8981\u3068\u306a\u308b\u5bfe\u4fa1\u306e\u3053\u3068\u3092\u8a00\u3046\u3002\u300d<\/p>\n<p>\u300c\u306a\u308b\u307b\u3069\u3002\u3088\u304f\u5206\u304b\u308a\u307e\u3057\u305f\u3002\u300d<\/p>\n<p>\u300c\u4eca\u306e\u8aac\u660e\u3092\u307e\u3068\u3081\u305f\u3082\u306e\u304c\u3001\u4e0b\u306e\u8868\u3060\u3002\u516c\u6b63\u4fa1\u5024\u306e\u7279\u5fb4\u3068\u8a00\u3048\u308b\u306a\u3002\u300d<\/p>\n<p style=\"margin-bottom: 3px;\"><span style=\"border-style: solid; border-width: 1px; padding: 3px 3px 3px 3px;\">\u3000<strong>\u516c\u6b63\u4fa1\u5024\u306e\u7279\u5fb4<\/strong>\u3000<\/span><\/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<ul>\n<li>\u51fa\u53e3\u4fa1\u683c<\/li>\n<li>\u5e02\u5834\u3092\u57fa\u790e\u3068\u3057\u3066\u6e2c\u5b9a<\/li>\n<li>\u79e9\u5e8f\u3042\u308b\u53d6\u5f15<\/li>\n<\/ul>\n<\/div>\n<h4><strong><span style=\"color: #b22222;\">\u25c6<\/span>\uff13\u3064\u306e\u8a55\u4fa1\u6280\u6cd5<\/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;\">\u3010IFRS\u7b2c13\u53f7\u300c\u516c\u6b63\u4fa1\u5024\u6e2c\u5b9a\u300d\u306e\u76ee\u7684\u3011<\/span><\/strong><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><strong>\u25b7\u3000\u516c\u6b63\u4fa1\u5024\u3092\u5b9a\u7fa9\u3059\u308b\u3002<\/strong><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><span class=\"highlight\" style=\"background-color:#98FB98;color:#000000;\"><strong>\u25b7\u3000\u5358\u4e00\u306eIFRS\u3067\u516c\u6b63\u4fa1\u5024\u306e\u6e2c\u5b9a\u306b\u95a2\u3059\u308b\u30d5\u30ec\u30fc\u30e0\u30ef\u30fc\u30af\u3092\u793a\u3059\u3002<\/strong><\/span>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><strong>\u25b7\u3000\u516c\u6b63\u4fa1\u5024\u6e2c\u5b9a\u306b\u95a2\u3059\u308b\u958b\u793a\u3092\u6c42\u3081\u308b\u3002<\/strong><\/p>\n<\/div><\/div>\n<p>\u300c\u7d9a\u3044\u3066\u3001\u76ee\u7684\u306e\uff12\u3064\u76ee\u306b\u6319\u3052\u3089\u308c\u3066\u3044\u308b\u516c\u6b63\u4fa1\u5024\u306e\u6e2c\u5b9a\u306b\u95a2\u3059\u308b\u30d5\u30ec\u30fc\u30e0\u30ef\u30fc\u30af\u306b\u3064\u3044\u3066\u8aac\u660e\u3057\u3066\u3044\u304f\u3002\u300d<\/p>\n<p>\u300c\u516c\u6b63\u4fa1\u5024\u306e\u6e2c\u5b9a\u306b\u95a2\u3059\u308b\u30d5\u30ec\u30fc\u30e0\u30ef\u30fc\u30af\u3001\u3067\u3059\u304b\u3002\u306a\u3093\u3060\u304b\u96e3\u3057\u305d\u3046\u3067\u3059\u306d\u3002\u300d<\/p>\n<p>\u300c\u305d\u3093\u306a\u3053\u3068\u306f\u306a\u3044\u3002\u3053\u3053\u3067\u306f\u3001\u516c\u6b63\u4fa1\u5024\u3092\u3069\u3046\u6e2c\u5b9a\u3059\u308b\u306e\u304b\u3068\u3044\u3046\u8a55\u4fa1\u6280\u6cd5\u306b\u3064\u3044\u3066\u898f\u5b9a\u3055\u308c\u3066\u3044\u308b\u3093\u3060\u3002\u57fa\u6e96\u3067\u306f\u4ee5\u4e0b\u306e\uff13\u3064\u306e\u8a55\u4fa1\u6280\u6cd5\u304c\u793a\u3055\u308c\u3066\u3044\u308b\u3002\u4f01\u696d\u306f\u516c\u6b63\u4fa1\u5024\u3092\u6e2c\u5b9a\u3059\u308b\u306b\u3042\u305f\u308a\u3001\u3053\u308c\u3089\uff13\u3064\u306e\u3046\u3061\uff11\u3064\u4ee5\u4e0a\u3068\u6574\u5408\u3059\u308b\u8a55\u4fa1\u6280\u6cd5\u3092\u4f7f\u7528\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3093\u3060\u3002\u300d<\/p>\n<p style=\"margin-bottom: 3px;\"><span style=\"border-style: solid; border-width: 1px; padding: 3px 3px 3px 3px;\">\u3000<strong>\uff13\u3064\u306e\u8a55\u4fa1\u6280\u6cd5<\/strong>\u3000<\/span><br \/>\n<div class=\"box_info box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#BA55D3;\">\n\t\t<ul>\n<li><span style=\"border-bottom: solid 1px #BA55D3;\">\u30de\u30fc\u30b1\u30c3\u30c8\u30fb\u30a2\u30d7\u30ed\u30fc\u30c1<\/span><\/li>\n<li><span style=\"border-bottom: solid 1px #BA55D3;\">\u30b3\u30b9\u30c8\u30fb\u30a2\u30d7\u30ed\u30fc\u30c1<\/span><\/li>\n<li><span style=\"border-bottom: solid 1px #BA55D3;\">\u30a4\u30f3\u30ab\u30e0\u30fb\u30a2\u30d7\u30ed\u30fc\u30c1<\/span><\/li>\n<\/ul>\n<\/div>\n<p><span style=\"border-bottom: solid 1px #BA55D3;\"><strong>\u30de\u30fc\u30b1\u30c3\u30c8\u30fb\u30a2\u30d7\u30ed\u30fc\u30c1<\/strong><\/span><\/p>\n<p>\u300c\u30de\u30fc\u30b1\u30c3\u30c8\u3068\u3042\u308b\u306e\u3067\u3001\u3053\u306e\u8a55\u4fa1\u6280\u6cd5\u306f\u5e02\u5834\u3068\u95a2\u4fc2\u304c\u3042\u308b\u3093\u3067\u3059\u304b\uff1f\u300d<\/p>\n<p>\u300c\u305d\u3046\u3060\u3002\u8a55\u4fa1\u3059\u308b\u8cc7\u7523\u307e\u305f\u306f\u8ca0\u50b5\u306b\u95a2\u308f\u308b\u540c\u4e00\u307e\u305f\u306f\u6bd4\u8f03\u53ef\u80fd\u306a\u5e02\u5834\u53d6\u5f15\u306b\u3088\u308a\u751f\u307f\u51fa\u3055\u308c\u308b\u4fa1\u683c\u53ca\u3073\u305d\u306e\u4ed6\u306e\u95a2\u9023\u6027\u306e\u3042\u308b\u60c5\u5831\u3092\u7528\u3044\u308b\u8a55\u4fa1\u6280\u6cd5\u3060\u3002\u300d<\/p>\n<p><span style=\"border-bottom: solid 1px #BA55D3;\"><strong>\u30b3\u30b9\u30c8\u30fb\u30a2\u30d7\u30ed\u30fc\u30c1<\/strong><\/span><\/p>\n<p>\u300c\u30b3\u30b9\u30c8\u30fb\u30a2\u30d7\u30ed\u30fc\u30c1\u306f\u8cc7\u7523\u306e\u7528\u5f79\u80fd\u529b\u3092\u518d\u8abf\u9054\u3059\u308b\u305f\u3081\u306b\u73fe\u5728\u5fc5\u8981\u3068\u306a\u308b\u91d1\u984d\u3067\u6e2c\u5b9a\u3059\u308b\u3068\u3044\u3046\u3082\u306e\u3060\u3002\u3044\u308f\u3086\u308b\u73fe\u5728\u518d\u8abf\u9054\u539f\u4fa1\u3068\u3044\u3046\u3082\u306e\u3060\u3002\u300d<\/p>\n<p>\u300c\u3064\u307e\u308a\u3001\u5168\u304f\u540c\u7b49\u306e\u8cc7\u7523\u3092\u53d6\u5f97\u3057\u3088\u3046\u3068\u3057\u305f\u3068\u304d\u306b\u652f\u6255\u3046\u91d1\u984d\u3001\u3068\u306a\u308b\u308f\u3051\u3067\u3059\u306d\u3002\u3053\u308c\u3082\u516c\u6b63\u4fa1\u5024\u306b\u306a\u308b\u3093\u3067\u3059\u306d\u3002\u5e02\u5834\u4fa1\u683c\u3084\u5272\u5f15\u73fe\u5728\u4fa1\u5024\u306f\u516c\u6b63\u4fa1\u5024\u306e\u30a4\u30e1\u30fc\u30b8\u306b\u5408\u3046\u3093\u3067\u3059\u3051\u3069\u3001\u3053\u308c\u306f\u3061\u3087\u3063\u3068\u610f\u5916\u3067\u3057\u305f\u3002\u300d<\/p>\n<p><span style=\"border-bottom: solid 1px #BA55D3;\"><strong>\u30a4\u30f3\u30ab\u30e0\u30fb\u30a2\u30d7\u30ed\u30fc\u30c1<\/strong><\/span><\/p>\n<p>\u300c\u4eca\u304a\u524d\u304c\u8a00\u3063\u305f\u5272\u5f15\u73fe\u5728\u4fa1\u5024\u304c\u3053\u306e\u30a4\u30f3\u30ab\u30e0\u30fb\u30a2\u30d7\u30ed\u30fc\u30c1\u306b\u8a72\u5f53\u3059\u308b\u3002<br \/>\n\u30a4\u30f3\u30ab\u30e0\u30fb\u30a2\u30d7\u30ed\u30fc\u30c1\u306f\u5c06\u6765\u306e\u91d1\u984d\u3092\u5358\u4e00\u306e\u73fe\u5728\u306e\u91d1\u984d\u306b\u5909\u63db\u3059\u308b\u3068\u3044\u3046\u3082\u306e\u3060\u3002\u5c06\u6765\u306e\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u3084\u53ce\u76ca\u53ca\u3073\u8cbb\u7528\u3092\u5272\u5f15\u3044\u305f\u91d1\u984d\u3068\u3044\u3046\u3002\u300d<\/p>\n<p>\u300c\u306a\u308b\u307b\u3069\u3002\u3053\u306e\u30a2\u30d7\u30ed\u30fc\u30c1\u306f\u898b\u6163\u308c\u3066\u3044\u308b\u306e\u3067\u3001\u30d0\u30c3\u30c1\u30ea\u3067\u3059\u3002\u300d<\/p>\n<h4><strong><span style=\"color: #b22222;\">\u25c6<\/span>\u516c\u6b63\u4fa1\u5024\u30d2\u30a8\u30e9\u30eb\u30ad\u30fc\u3068\u958b\u793a<\/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;\">\u3010IFRS\u7b2c13\u53f7\u300c\u516c\u6b63\u4fa1\u5024\u6e2c\u5b9a\u300d\u306e\u76ee\u7684\u3011<\/span><\/strong><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><strong>\u25b7\u3000\u516c\u6b63\u4fa1\u5024\u3092\u5b9a\u7fa9\u3059\u308b\u3002<\/strong><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><strong>\u25b7\u3000\u5358\u4e00\u306eIFRS\u3067\u516c\u6b63\u4fa1\u5024\u306e\u6e2c\u5b9a\u306b\u95a2\u3059\u308b\u30d5\u30ec\u30fc\u30e0\u30ef\u30fc\u30af\u3092\u793a\u3059\u3002<\/strong><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><span class=\"highlight\" style=\"background-color:#98FB98;color:#000000;\"><strong>\u25b7\u3000\u516c\u6b63\u4fa1\u5024\u6e2c\u5b9a\u306b\u95a2\u3059\u308b\u958b\u793a\u3092\u6c42\u3081\u308b\u3002<\/strong><\/span>\n<\/div><\/div>\n<p>\u300c\u7d9a\u3044\u3066\u3001\uff13\u756a\u76ee\u306e\u76ee\u7684\u3067\u3042\u308b\u516c\u6b63\u4fa1\u5024\u6e2c\u5b9a\u306b\u95a2\u3059\u308b\u958b\u793a\u306b\u95a2\u3059\u308b\u898f\u5b9a\u306b\u3064\u3044\u3066\u3060\u306a\u3002\u300d<\/p>\n<p>\u300c\u306f\u3044\u3002\u300d<\/p>\n<h4><strong>\u8a55\u4fa1\u6280\u6cd5\u3078\u306e\u30a4\u30f3\u30d7\u30c3\u30c8<\/strong><\/h4>\n<p>\u300c\u307e\u305a\u3001\u8981\u6c42\u3055\u308c\u308b\u958b\u793a\u306e\u3053\u3068\u3092\u8aac\u660e\u3059\u308b\u524d\u306b\u62bc\u3055\u3048\u308b\u5fc5\u8981\u306e\u3042\u308b\u6982\u5ff5\u304c\u3042\u308b\u3093\u3060\u3002\u300d<\/p>\n<p>\u300c\u4f55\u3067\u3059\u304b\uff1f\u300d<\/p>\n<p>\u300c\u30a4\u30f3\u30d7\u30c3\u30c8\uff08input\uff09\u3068\u3044\u3046\u6982\u5ff5\u3060\u3002\u3055\u3063\u304d\u8aac\u660e\u3057\u305f\u8a55\u4fa1\u6280\u6cd5\u304c\u3042\u3063\u305f\u3060\u308d\u3046\uff1f\u305d\u306e\u8a55\u4fa1\u6280\u6cd5\u3092\u7528\u3044\u3066\u516c\u6b63\u4fa1\u5024\u3092\u6e2c\u5b9a\u3059\u308b\u969b\u306b\u4f7f\u7528\u3059\u308b\u300e\u4eee\u5b9a\u300f\u306e\u3053\u3068\u3092\u6307\u3059\u3093\u3060\u3002\u300d<\/p>\n<p>\u300c\u3048\u30fc\u3068\u3001\u3064\u307e\u308a\u3001\u8a55\u4fa1\u6280\u6cd5\u3068\u3044\u3046\u9053\u5177\u306b\u30a4\u30f3\u30d7\u30c3\u30c8\u3068\u3044\u3046\u6750\u6599\u3092\u6295\u5165\u3057\u3066\u3001\u516c\u6b63\u4fa1\u5024\u304c\u3067\u304d\u308b\u3068\u3044\u3046\u30a4\u30e1\u30fc\u30b8\u3067\u3059\u304b\uff1f\u300d<\/p>\n<p>\u300c\u305d\u306e\u901a\u308a\u3060\u3002\u300d<\/p>\n<p style=\"margin-bottom: 3px; text-align: center;\"><span style=\"border-style: solid; border-width: 1px; padding: 3px 3px 3px 3px;\">\u3000<strong>\u516c\u6b63\u4fa1\u5024\u6e2c\u5b9a\u306e\u30a4\u30e1\u30fc\u30b8<\/strong>\u3000<\/span><\/p>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/06\/story_ifrs5-3.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-99050 aligncenter\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/06\/story_ifrs5-3.png\" alt=\"\" width=\"373\" height=\"310\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/06\/story_ifrs5-3.png 533w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/06\/story_ifrs5-3-300x249.png 300w\" sizes=\"(max-width: 373px) 100vw, 373px\" \/><\/a><\/p>\n<p>\u300c\u30a4\u30f3\u30d7\u30c3\u30c8\u306b\u306f\u89b3\u5bdf\u53ef\u80fd\u306a\u3082\u306e\u3068\u89b3\u5bdf\u53ef\u80fd\u3067\u306a\u3044\u3082\u306e\u304c\u3042\u308b\u3002\u516c\u6b63\u4fa1\u5024\u3092\u6e2c\u5b9a\u3059\u308b\u8a55\u4fa1\u6280\u6cd5\u306b\u6295\u5165\u3059\u308b\u30a4\u30f3\u30d7\u30c3\u30c8\u306f\u89b3\u5bdf\u53ef\u80fd\u306a\u30a4\u30f3\u30d7\u30c3\u30c8\u306e\u4f7f\u7528\u3092\u6700\u5927\u9650\u306b\u3057\u3001\u89b3\u5bdf\u53ef\u80fd\u3067\u306a\u3044\u30a4\u30f3\u30d7\u30c3\u30c8\u306e\u4f7f\u7528\u3092\u6700\u5c0f\u9650\u306b\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3093\u3060\u3002\u300d<\/p>\n<p>\u300c\u3078\u3047\u3002\u3068\u3053\u308d\u3067\u3001\u5148\u8f29\u3002\u89b3\u5bdf\u53ef\u80fd\u3068\u3044\u3046\u3068\u3001\u5e02\u5834\u3067\u89b3\u5bdf\u3067\u304d\u308b\u3068\u3044\u3046\u610f\u5473\u3067\u3059\u304b\uff1f\u300d<\/p>\n<p>\u300c\u3088\u304f\u5206\u304b\u3063\u305f\u306a\u3002\u5165\u624b\u53ef\u80fd\u306a\u5e02\u5834\u30c7\u30fc\u30bf\u3092\u57fa\u790e\u3068\u3057\u3066\u8a2d\u5b9a\u3055\u308c\u305f\u30a4\u30f3\u30d7\u30c3\u30c8\u3092\u89b3\u5bdf\u53ef\u80fd\u306a\u30a4\u30f3\u30d7\u30c3\u30c8\u3068\u8a00\u3046\u3093\u3060\u3002\u4e00\u65b9\u3001\u89b3\u5bdf\u53ef\u80fd\u3067\u306a\u3044\u30a4\u30f3\u30d7\u30c3\u30c8\u306f\u3001\u5e02\u5834\u30c7\u30fc\u30bf\u304c\u5165\u624b\u53ef\u80fd\u3067\u306a\u3044\u5834\u5408\u306b\u3001\u305d\u306e\u72b6\u6cc1\u306b\u304a\u3044\u3066\u5165\u624b\u53ef\u80fd\u306a\u6700\u826f\u306e\u60c5\u5831\u3092\u7528\u3044\u3066\u8a2d\u5b9a\u3059\u308b\u3093\u3060\u3002\u3053\u306e\u60c5\u5831\u306b\u306f\u4f01\u696d\u81ea\u8eab\u306e\u30c7\u30fc\u30bf\u3082\u542b\u307e\u308c\u3066\u3044\u308b\u3002\u300d<\/p>\n<p>\u300c\u3067\u306f\u3001\u8a55\u4fa1\u3059\u308b\u8cc7\u7523\u307e\u305f\u306f\u8ca0\u50b5\u306b\u6d3b\u767a\u306a\u5e02\u5834\u304c\u306a\u3044\u5834\u5408\u306f\u3001\u89b3\u5bdf\u53ef\u80fd\u3067\u306a\u3044\u30a4\u30f3\u30d7\u30c3\u30c8\u3092\u7528\u3044\u3066\u516c\u6b63\u4fa1\u5024\u3092\u7b97\u5b9a\u3059\u308b\u3053\u3068\u306b\u306a\u308b\u3093\u3067\u3059\u306d\u3002\u300d<\/p>\n<p>\u300c\u3042\u3042\u3002\u305d\u306e\u901a\u308a\u3060\u3002\u300d\u85e4\u539f\u306f\u9837\u3044\u305f\u3002<\/p>\n<h4><strong>\u516c\u6b63\u4fa1\u5024\u30d2\u30a8\u30e9\u30eb\u30ad\u30fc\u3068\u958b\u793a\u306e\u95a2\u4fc2<\/strong><\/h4>\n<p>\u300c\u30a4\u30f3\u30d7\u30c3\u30c8\u3068\u3044\u3063\u3066\u3082\u3001\u3044\u308d\u3044\u308d\u306a\u30bf\u30a4\u30d7\u306e\u3082\u306e\u304c\u3042\u308b\u3002\u305d\u3053\u3067IFRS\u3067\u306f\u30a4\u30f3\u30d7\u30c3\u30c8\u3092\u30ec\u30d9\u30eb\uff11\u304b\u3089\uff13\u307e\u3067\u306e\uff13\u3064\u306e\u30ec\u30d9\u30eb\u306b\u533a\u5206\u3057\u3066\u3044\u308b\u3093\u3060\u3002\u305d\u308c\u304c\u516c\u6b63\u4fa1\u5024\u30d2\u30a8\u30e9\u30eb\u30ad\u30fc\u3060\u3002\u6700\u3082\u9ad8\u3044\u512a\u5148\u9806\u4f4d\u3092\u4e0e\u3048\u3066\u3044\u308b\u306e\u306f\u30ec\u30d9\u30eb\uff11\u3001\u6700\u3082\u512a\u5148\u9806\u4f4d\u304c\u4f4e\u3044\u306e\u304c\u30ec\u30d9\u30eb\uff13\u306e\u30a4\u30f3\u30d7\u30c3\u30c8\u306b\u306a\u308b\u3002\u4e0b\u304c\u516c\u6b63\u4fa1\u5024\u30d2\u30a8\u30e9\u30eb\u30ad\u30fc\u306e\u56f3\u3060\u306a\u3002\u300d<\/p>\n<p style=\"margin-bottom: 3px;\"><span style=\"border-style: solid; border-width: 1px; padding: 3px 3px 3px 3px;\">\u3000<strong>\u516c\u6b63\u4fa1\u5024\u30d2\u30a8\u30e9\u30eb\u30ad\u30fc\u3068\u958b\u793a\u306e\u95a2\u4fc2<\/strong>\u3000<\/span><\/p>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/06\/story_ifrs5-4.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-99054\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/06\/story_ifrs5-4.png\" alt=\"\" width=\"674\" height=\"408\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/06\/story_ifrs5-4.png 674w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/06\/story_ifrs5-4-300x181.png 300w\" sizes=\"(max-width: 674px) 100vw, 674px\" \/><\/a><\/p>\n<p>&nbsp;<\/p>\n<p>\u300c\u5148\u8f29\u3001\u3053\u306e\u30ec\u30d9\u30eb\uff11\u304b\u3089\uff13\u306e\u30a4\u30f3\u30d7\u30c3\u30c8\u306b\u306f\u4f55\u304c\u8a72\u5f53\u3059\u308b\u3093\u3067\u3059\u304b\u3002\u300d<\/p>\n<p>\u300c\u30ec\u30d9\u30eb\uff11\u306b\u306f\u3001\u6d3b\u767a\u306a\u5e02\u5834\u306b\u304a\u3051\u308b\u3001\u7121\u8abf\u6574\u306e\u76f8\u5834\u4fa1\u683c\u304c\u5f53\u3066\u306f\u307e\u308b\u3002\u307e\u305f\u3001\u30ec\u30d9\u30eb\uff12\u306e\u30a4\u30f3\u30d7\u30c3\u30c8\u306b\u306f\u3001\u30ec\u30d9\u30eb\uff11\u3067\u8a72\u5f53\u3057\u305f\u3082\u306e\u4ee5\u5916\u306e\u89b3\u5bdf\u53ef\u80fd\u306a\u30a4\u30f3\u30d7\u30c3\u30c8\u304c\u8a72\u5f53\u3059\u308b\u3002\u6700\u5f8c\u306e\u30ec\u30d9\u30eb\uff13\u306b\u306f\u3001\u89b3\u5bdf\u53ef\u80fd\u3067\u306a\u3044\u30a4\u30f3\u30d7\u30c3\u30c8\u304c\u5165\u308b\u3093\u3060\u3002\u300d<\/p>\n<p>\u300c\u3067\u306f\u3001\u89b3\u5bdf\u53ef\u80fd\u304b\u53ef\u80fd\u3067\u306a\u3044\u304b\u3067\u3001\u30a4\u30f3\u30d7\u30c3\u30c8\u306e\u7a2e\u985e\u304c\u5206\u304b\u308c\u3066\u3044\u308b\u3093\u3067\u3059\u306d\u3002\u300d<\/p>\n<p>\u300c\u305d\u306e\u901a\u308a\u3002\u305d\u3057\u3066\u30a4\u30f3\u30d7\u30c3\u30c8\u306e\u30ec\u30d9\u30eb\u306b\u5fdc\u3058\u3066\u958b\u793a\u3059\u308b\u5185\u5bb9\u304c\u6c7a\u3081\u3089\u308c\u3066\u3044\u308b\u3093\u3060\u3002\u300d<\/p>\n<p>\u300c\u30ec\u30d9\u30eb\uff11\u306e\u30a4\u30f3\u30d7\u30c3\u30c8\u3092\u7528\u3044\u3066\u6e2c\u5b9a\u3057\u305f\u516c\u6b63\u4fa1\u5024\u306b\u95a2\u3059\u308b\u958b\u793a\u307b\u3069\u958b\u793a\u5185\u5bb9\u304c\u5c11\u306a\u304f\u306a\u308a\u3001\u30ec\u30d9\u30eb\uff13\u306e\u30a4\u30f3\u30d7\u30c3\u30c8\u3092\u7528\u3044\u305f\u3082\u306e\u307b\u3069\u591a\u304f\u306a\u308b\u3068\u3044\u3046\u95a2\u4fc2\u306b\u306a\u308b\u3093\u3067\u3059\u306d\u3002\u300d<\/p>\n<p>\u300c\u611f\u899a\u7684\u306b\u305d\u306e\u95a2\u4fc2\u306f\u7406\u89e3\u3067\u304d\u308b\u3060\u308d\u3046\uff1f\u300d<\/p>\n<p>\u300c\u306f\u3044\u3002\u300d\u3068\u685c\u4e95\u306f\u9837\u3044\u305f\u3002<\/p>\n<h4 style=\"text-align: center;\"><strong><span style=\"color: #808080;\">\uff0a\u3000\u3000\u3000\uff0a\u3000\u3000\u3000\uff0a<\/span><\/strong><\/h4>\n<p>\u300c\u3088\u3057\u3002\u516c\u6b63\u4fa1\u5024\u6e2c\u5b9a\u306b\u95a2\u3059\u308b\u8aac\u660e\u306f\u3053\u3053\u307e\u3067\u306b\u3057\u3066\u304a\u3053\u3046\u3002\u300d<\/p>\n<p>\u300c\u3042\u308c\u3001\u3082\u3046\u3044\u3044\u3093\u3067\u3059\u304b\uff1f\u300d<\/p>\n<p>\u300c\u3042\u3042\u3002\u672c\u5f53\u306f\u3082\u3063\u3068\u7d30\u304b\u3044\u4e8b\u9805\u3082\u5b66\u3076\u5fc5\u8981\u304c\u3042\u308b\u304c\u3001\u304a\u524d\u3082\u6982\u5ff5\u3060\u3089\u3051\u3067\u3001\u75b2\u308c\u3066\u304d\u305f\u3060\u308d\u3046\uff1f\u300d<\/p>\n<p>\u300c\u5b9f\u3092\u8a00\u3046\u3068\u3001\u305d\u306e\u901a\u308a\u3067\u3059\u3002\u300d<br \/>\n\u85e4\u539f\u306f\u685c\u4e95\u306e\u6b63\u76f4\u306a\u8fd4\u4e8b\u306b\u7b11\u3044\u3092\u8a98\u308f\u308c\u305f\u304c\u3001\u518d\u3073\u9854\u3092\u5f15\u304d\u7de0\u3081\u3066\u8a00\u3063\u305f\u3002<\/p>\n<p>\u300c\u4eca\u6708\u306f\u96c6\u4e2d\u7684\u306bIFRS\u5168\u4f53\u306b\u95a2\u308f\u308b\u6839\u5e95\u90e8\u5206\u3092\u52c9\u5f37\u3057\u305f\u304c\u3001\u3053\u308c\u3067\u4e00\u65e6\u65e9\u671d\u52c9\u5f37\u306f\u7d42\u308f\u308a\u3060\u3002\u300d<br \/>\n\u685c\u4e95\u306f\u3042\u304b\u3089\u3055\u307e\u306b\u307b\u3063\u3068\u3057\u305f\u8868\u60c5\u3092\u6d6e\u304b\u3079\u305f\u3002\u85e4\u539f\u306f\u305d\u308c\u3092\u898b\u9003\u3055\u305a\u3001<\/p>\n<p>\u300c\u3082\u3061\u308d\u3093\u3001IFRS\u306e\u52c9\u5f37\u306f\u307e\u3060\u307e\u3060\u7d9a\u304f\u305e\u3002\u3080\u3057\u308d\u3001\u4eca\u304b\u3089\u304c\u30b9\u30bf\u30fc\u30c8\u3060\u3002\u30d3\u30b7\u30d0\u30b7\u6559\u3048\u3066\u3084\u308b\u304b\u3089\u306a\u300d<br \/>\n\u3068\u3001\u91d8\u3092\u523a\u3059\u3053\u3068\u3092\u5fd8\u308c\u306a\u3044\u3002<\/p>\n<p>\u300c\u306f\u3044\u3002\u3088\u308d\u3057\u304f\u304a\u9858\u3044\u3057\u307e\u3059\u3002\u300d<br \/>\n\u3053\u3046\u3057\u3066\u3001\u685c\u4e95\u306e\uff11\u30f6\u6708\u96c6\u4e2d\u8b1b\u7fa9\u304c\u4fee\u4e86\u3057\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>\u3010IFRS\u7b2c13\u53f7\u300c\u516c\u6b63\u4fa1\u5024\u6e2c\u5b9a\u300d\u3011<\/strong><\/h3>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#000000;\"><\/div>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/06\/story_ifrs5-5.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-99087 aligncenter\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/06\/story_ifrs5-5.png\" alt=\"\" width=\"553\" height=\"161\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/06\/story_ifrs5-5.png 895w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/06\/story_ifrs5-5-300x87.png 300w\" sizes=\"(max-width: 553px) 100vw, 553px\" \/><\/a><\/p>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/06\/story_ifrs5-6.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-99088 aligncenter\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/06\/story_ifrs5-6.png\" alt=\"\" width=\"553\" height=\"245\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/06\/story_ifrs5-6.png 903w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/06\/story_ifrs5-6-300x133.png 300w\" sizes=\"(max-width: 553px) 100vw, 553px\" \/><\/a><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/06\/story_ifrs4-11.png\" target=\"_blank\"><br \/>\n<\/a><\/p>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/06\/story_ifrs5-7.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-99089 aligncenter\" title=\"story_ifrs5-7\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/06\/story_ifrs5-7.png\" alt=\"\" width=\"553\" height=\"337\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/06\/story_ifrs5-7.png 903w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/06\/story_ifrs5-7-300x182.png 300w\" 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><\/p><\/p><\/p><\/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>\u682a\u4e3b\u7dcf\u4f1a\u3082\u7d42\u308f\u308a\u3001\u4ed5\u4e8b\u304c\u3072\u3068\u6bb5\u843d\u3057\u305f\uff16\u6708\u4e0b\u65ec\u3002\u685c\u4e95\u306f\u3044\u3064\u3082\u901a\u308a\uff17\u6642\u534a\u306b\u30aa\u30d5\u30a3\u30b9\u306b\u7740\u3044\u305f\u3002<br \/>\n\u4eca\u6708\u306f\u6bce\u9031\u6728\u66dc\u65e5\u306e\u59cb\u696d\u524d\u306b\u3001\u540c\u3058\u7d4c\u7406\u90e8\u306e\u5148\u8f29\u3067\u3042\u308b\u85e4\u539f\u304b\u3089IFRS\u306e\u524d\u63d0\u3068\u306a\u308b\u57fa\u790e\u3092\u6559\u3048\u3066\u3082\u3089\u3046\u3053\u3068\u306b\u306a\u3063\u3066\u3044\u308b\u3002\u4eca\u65e5\u304c\u305d\u306e\u6700\u7d42\u56de\u3060\u3002<br \/>\n\u685c\u4e95\u306e\u52e4\u3081\u308b\u4f1a\u793e\u306f\u6a5f\u68b0\u90e8\u54c1\u3092\u88fd\u9020\u3059\u308b\u4e0a\u5834\u4f1a\u793e\u3067\u3042\u308b\u3002<br \/>\n\u3068\u8a00\u3063\u3066\u3082\u3001\u898f\u6a21\u306f\u305d\u308c\u307b\u3069\u5927\u304d\u304f\u306f\u306a\u304f\u3001\u300c\u4e2d\u5805\u300d\u3068\u3044\u3046\u8a00\u8449\u304c\u30d4\u30c3\u30bf\u30ea\u3060\u3002\u793e\u9577\u306e\u610f\u5411\u306b\u3088\u308aIFRS\u306e\u5c0e\u5165\u3092\u691c\u8a0e\u3059\u308b\u3053\u3068\u306b\u306a\u3063\u305f\u305f\u3081\u3001\u6570\u5e74\u5f8c\u306e\u5c0e\u5165\u6642\u3092\u898b\u636e\u3048\u3066\u5165\u793e\uff13\u5e74\u76ee\u306e\u685c\u4e95\u3082\u4eca\u306e\u3046\u3061\u304b\u3089IFRS\u3092\u52c9\u5f37\u3059\u308b\u3053\u3068\u306b\u306a\u3063\u305f\u306e\u3060\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":[1850],"series":[917],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-07-26 04:19:51","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/99042"}],"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=99042"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/99042\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=99042"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=99042"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=99042"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=99042"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=99042"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}