{"id":13926,"date":"2025-09-01T12:15:37","date_gmt":"2025-09-01T03:15:37","guid":{"rendered":"https:\/\/aibashiro.jp\/contents\/?p=13926"},"modified":"2025-09-01T12:15:54","modified_gmt":"2025-09-01T03:15:54","slug":"ifrs","status":"publish","type":"post","link":"https:\/\/aibashiro.jp\/contents\/ifrs\/","title":{"rendered":"IFRS\u3068\u306f\u306a\u306b\uff1fIFRS\u3068\u65e5\u672c\u306e\u4f1a\u8a08\u57fa\u6e96\u306e\u9055\u3044\u3092\u89e3\u8aac"},"content":{"rendered":"<p>\u300cIFRS\u3068\u306f\u306a\u306b\uff1f\u300d\u3068\u7591\u554f\u306b\u601d\u3063\u3066\u3044\u307e\u305b\u3093\u304b\uff1f<\/p>\n<p>\u4f1a\u8a08\u3084\u6295\u8cc7\u306b\u95a2\u5fc3\u3092\u304a\u3082\u3061\u306e\u65b9\u3067\u3001IFRS\u3068\u3044\u3046\u5358\u8a9e\u3092\u76ee\u306b\u3057\u305f\u3053\u3068\u304c\u3042\u308b\u3082\u306e\u306e\u5177\u4f53\u7684\u306b\u3069\u306e\u3088\u3046\u306a\u4f1a\u8a08\u57fa\u6e96\u306a\u306e\u304b\u308f\u304b\u3089\u306a\u3044\u3068\u601d\u3063\u3066\u3044\u308b\u65b9\u304c\u591a\u3044\u3088\u3046\u3067\u3059\u3002<\/p>\n<p>\u305d\u3053\u3067\u4eca\u56de\u306f\u3001IFRS\u306e\u57fa\u672c\u7684\u306a\u6982\u8981\u304b\u3089\u65e5\u672c\u306e\u4f1a\u8a08\u57fa\u6e96\u3068\u306e\u9055\u3044\u307e\u3067\u8a73\u3057\u304f\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<p>\u672c\u8a18\u4e8b\u3092\u8aad\u3080\u3068\u3001\u521d\u5fc3\u8005\u306e\u65b9\u3067\u3082IFRS\u3068\u306f\u3069\u3093\u306a\u57fa\u6e96\u306a\u306e\u304b\u7406\u89e3\u3067\u304d\u308b\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u307e\u305f\u3001IFRS\u3092\u5c0e\u5165\u3059\u308b\u30e1\u30ea\u30c3\u30c8\u30fb\u30c7\u30e1\u30ea\u30c3\u30c8\u306b\u3064\u3044\u3066\u3082\u7d39\u4ecb\u3057\u307e\u3057\u305f\u3002<\/p>\n<p>\u305c\u3072\u3053\u306e\u8a18\u4e8b\u306e\u5185\u5bb9\u3092\u8aad\u3093\u3067\u3001IFRS\u3078\u306e\u7406\u89e3\u3092\u6df1\u3081\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<p><a 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696d\u304c\u8cc7\u7523\u3054\u3068\u306b\u3001\u5229\u7528\u3067\u304d\u308b\u671f\u9593\u3092\u72ec\u81ea\u306b\u898b\u7a4d\u3082\u3063\u3066\u8a2d\u5b9a\u3059\u308b\u305f\u3081\u7a0e\u6cd5\u57fa\u6e96\u306f\u5b58\u5728\u3057\u307e\u305b\u3093\u3002<\/p>\n<p>\u307e\u305f\u3001\u7ba1\u7406\u72b6\u6cc1\u3084\u7a3c\u50cd\u72b6\u6cc1\u306e\u5909\u5316\u306b\u5fdc\u3058\u3066\u6bce\u671f\u305d\u306e\u898b\u7a4d\u308a\u306e\u898b\u76f4\u3057\u304c\u6c42\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<h3>\u7814\u7a76\u958b\u767a\u8cbb\u306e\u6271\u3044\u65b9<\/h3>\n<p>\u7814\u7a76\u958b\u767a\u8cbb\u306e\u4f1a\u8a08\u51e6\u7406\u3082\u3001IFRS\u3068\u65e5\u672c\u57fa\u6e96\u3067\u7570\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u65e5\u672c\u57fa\u6e96\u3067\u306f\u7814\u7a76\u8cbb\u3068\u958b\u767a\u8cbb\u3092\u533a\u5225\u305b\u305a\u3001\u3059\u3079\u3066\u767a\u751f\u6642\u306b\u8cbb\u7528\u3068\u3057\u3066\u8a08\u4e0a\u3059\u308b\u30b7\u30f3\u30d7\u30eb\u306a\u30eb\u30fc\u30eb\u3067\u3059\u3002<\/p>\n<p>\u5bfe\u3057\u3066IFRS\u3067\u306f\u300c\u7814\u7a76\u300d\u3068\u300c\u958b\u767a\u300d\u3092\u533a\u5206\u3057\u3001\u7814\u7a76\u8cbb\u306f\u8cbb\u7528\u8a08\u4e0a\u3067\u3059\u304c\u3001\u958b\u767a\u8cbb\u306b\u3064\u3044\u3066\u306f6\u3064\u306e\u4e00\u5b9a\u8981\u4ef6\u3092\u6e80\u305f\u305b\u3070\u8cc7\u7523\uff08\u7121\u5f62\u8cc7\u7523\uff09\u3068\u3057\u3066\u8a08\u4e0a\u3057\u307e\u3059\u3002<\/p>\n<p>6\u3064\u306e\u8981\u4ef6\u306f\u3001\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\">\u6280\u8853\u7684\u306b\u5b9f\u73fe\u53ef\u80fd\u3067\u3042\u308b<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\">\u5b8c\u6210\u3055\u305b\u3001\u4f7f\u7528\u307e\u305f\u306f\u58f2\u5374\u3059\u308b\u610f\u56f3\u304c\u3042\u308b<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\">\u4f7f\u7528\u307e\u305f\u306f\u58f2\u5374\u3059\u308b\u80fd\u529b\u304c\u3042\u308b<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\">\u5c06\u6765\u306e\u7d4c\u6e08\u7684\u4fbf\u76ca\u3092\u5275\u51fa\u3059\u308b\u53ef\u80fd\u6027\u304c\u9ad8\u3044<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\">\u6280\u8853\u4e0a\u3001\u8ca1\u52d9\u4e0a\u3001\u305d\u306e\u4ed6\u8cc7\u6e90\u304c\u5341\u5206\u3067\u3042\u308b<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\">\u4fe1\u983c\u6027\u3092\u3082\u3063\u3066\u652f\u51fa\u3092\u6e2c\u5b9a\u3059\u308b\u80fd\u529b\u304c\u3042\u308b<\/li>\n<\/ul>\n<p>\u4ee5\u4e0a\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3059\u5834\u5408\u306f\u3001\u958b\u767a\u5c40\u9762\u306e\u30b3\u30b9\u30c8\u3092\u7121\u5f62\u8cc7\u7523\u3068\u3057\u3066\u8a08\u4e0a\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u3067\u3059\u304c\u3001\u8981\u4ef6\u3092\u6e80\u305f\u305b\u306a\u304b\u3063\u305f\u5834\u5408\u306f\u3001\u8cbb\u7528\u3068\u3057\u3066\u8a08\u4e0a\u3057\u307e\u3059\u3002<\/p>\n<p>\u65e5\u672c\u57fa\u6e96\u306f\u7814\u7a76\u3082\u958b\u767a\u3082\u3059\u3050\u8cbb\u7528\u5316\u3057\u307e\u3059\u304c\u3001IFRS\u306f\u8981\u4ef6\u3092\u6e80\u305f\u3057\u305f\u958b\u767a\u8cbb\u3092\u8cc7\u7523\u8a08\u4e0a\u53ef\u80fd\u3067\u3059\u3002<\/p>\n<p>\u3064\u307e\u308a\u3001IFRS\u306f\u65e5\u672c\u57fa\u6e96\u3088\u308a\u3082\u300c\u672a\u6765\u306e\u4fa1\u5024\u3092\u8cc7\u7523\u3068\u3057\u3066\u8a8d\u3081\u3084\u3059\u3044\u300d\u306e\u304c\u7279\u5fb4\u3067\u3059\u3002<\/p>\n<h3>\u306e\u308c\u3093\u306e\u6271\u3044\u65b9<\/h3>\n<p>\u306e\u308c\u3093\u3068\u306f\u3001\u4f01\u696d\u8cb7\u53ce\u6642\u306b\u652f\u6255\u3063\u305f\u91d1\u984d\u304c\u8cb7\u53ce\u5148\u306e\u7d14\u8cc7\u7523\u984d\u3092\u4e0a\u56de\u308b\u90e8\u5206\u3067\u3001\u30d6\u30e9\u30f3\u30c9\u4fa1\u5024\u3084\u6280\u8853\u529b\u306a\u3069\u76ee\u306b\u307f\u3048\u306a\u3044\u4fa1\u5024\u3092\u8868\u3057\u307e\u3059\u3002<\/p>\n<p>\u65e5\u672c\u57fa\u6e96\u3067\u306f\u3001\u306e\u308c\u3093\u3092\u539f\u5247\u3068\u3057\u306620\u5e74\u4ee5\u5185\u306e\u671f\u9593\u3067\u5b9a\u984d\u511f\u5374\u3057\u3001\u4fa1\u5024\u6e1b\u5c11\u304c\u660e\u3089\u304b\u306a\u5834\u5408\u306e\u307f\u6e1b\u640d\u30c6\u30b9\u30c8\u3092\u5b9f\u65bd\u3057\u307e\u3059\u3002<\/p>\n<p>\u4e00\u65b9\u3001IFRS\u3067\u306f\u306e\u308c\u3093\u306f\u511f\u5374\u305b\u305a\u3001\u6bce\u671f\u5fc5\u305a\u300c\u6e1b\u640d\u30c6\u30b9\u30c8\u300d\u3092\u884c\u3044\u3001\u4fa1\u5024\u304c\u6e1b\u5c11\u3057\u305f\u5206\u3060\u3051\u6e1b\u640d\u640d\u5931\u3092\u8a08\u4e0a\u3057\u307e\u3059\u3002<\/p>\n<p><a href=\"https:\/\/aibashiro.jp\/contents\/stock-study-book\/\">\u682a\u5f0f\u6295\u8cc7\u306e\u521d\u5fc3\u8005\u306b\u6700\u9069\u306a\u672c6\u9078\uff01\u3053\u308c\u3092\u8aad\u3081\u3070\u57fa\u790e\u304b\u3089\u5b66\u3079\u308b\u53b3\u9078\u30ea\u30b9\u30c8<\/a><\/p>\n<h2>IFRS\u3092\u5c0e\u5165\u3059\u308b\u30e1\u30ea\u30c3\u30c8<\/h2>\n<p>\u672c\u7ae0\u3067\u306f\u3001IFRS\u3092\u5c0e\u5165\u3059\u308b\u30e1\u30ea\u30c3\u30c8\u30925\u3064\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\">\u56fd\u969b\u7684\u306a\u8cc7\u91d1\u8abf\u9054\u306e\u96e3\u6613\u5ea6\u3092\u4e0b\u3052\u3089\u308c\u308b<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\">\u6d77\u5916\u62e0\u70b9\u3068\u8ca1\u52d9\u60c5\u5831\u3092\u7ba1\u7406\u3057\u3084\u3059\u304f\u306a\u308b<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\">\u6d77\u5916\u4f01\u696d\u3068\u306e\u696d\u7e3e\u6bd4\u8f03\u304c\u3057\u3084\u3059\u304f\u306a\u308b<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\">\u8fc5\u901f\u306a\u7d4c\u55b6\u5224\u65ad\u306b\u5f79\u7acb\u3064<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\">\u4f01\u696d\u306e\u4fe1\u983c\u6027\u304c\u5411\u4e0a\u3059\u308b<\/li>\n<\/ul>\n<p>\u305d\u308c\u305e\u308c\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<h3>\u56fd\u969b\u7684\u306a\u8cc7\u91d1\u8abf\u9054\u306e\u96e3\u6613\u5ea6\u3092\u4e0b\u3052\u3089\u308c\u308b<\/h3>\n<p>IFRS\u5c0e\u5165\u306b\u3088\u308a\u3001\u4f01\u696d\u306e\u56fd\u969b\u7684\u306a\u8cc7\u91d1\u8abf\u9054\u306e\u30cf\u30fc\u30c9\u30eb\u3092\u4e0b\u3052\u3089\u308c\u307e\u3059\u3002<\/p>\n<p>IFRS\u306f\u4e16\u754c140\u30ab\u56fd\u4ee5\u4e0a\u3067\u63a1\u7528\u3055\u308c\u3066\u3044\u308b\u7d71\u4e00\u4f1a\u8a08\u57fa\u6e96\u3067\u3042\u308b\u305f\u3081\u3001\u6d77\u5916\u306e\u6295\u8cc7\u5bb6\u3084\u91d1\u878d\u6a5f\u95a2\u304c\u4f01\u696d\u306e\u8ca1\u52d9\u60c5\u5831\u3092\u7406\u89e3\u3057\u3084\u3059\u304f\u306a\u308b\u304b\u3089\u3067\u3059\u3002<\/p>\n<p>\u305f\u3068\u3048\u3070\u3001\u65e5\u672c\u57fa\u6e96\u3067\u4f5c\u6210\u3055\u308c\u305f\u8ca1\u52d9\u8af8\u8868\u3092\u3082\u3064\u65e5\u672c\u4f01\u696d\u304c\u6d77\u5916\u3067\u8cc7\u91d1\u8abf\u9054\u3092\u884c\u3046\u5834\u5408\u3001\u6295\u8cc7\u5bb6\u306f\u65e5\u672c\u7279\u6709\u306e\u4f1a\u8a08\u51e6\u7406\u3084\u8868\u793a\u65b9\u6cd5\u3092\u7406\u89e3\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u3057\u304b\u3057\u3001IFRS\u3092\u63a1\u7528\u3057\u3066\u3044\u308c\u3070\u3001\u30e8\u30fc\u30ed\u30c3\u30d1\u3084\u30a2\u30b8\u30a2\u8af8\u56fd\u306e\u6295\u8cc7\u5bb6\u306b\u3068\u3063\u3066\u99b4\u67d3\u307f\u306e\u3042\u308b\u57fa\u6e96\u3067\u8ca1\u52d9\u60c5\u5831\u304c\u63d0\u793a\u3055\u308c\u308b\u305f\u3081\u6295\u8cc7\u5224\u65ad\u304c\u30b9\u30e0\u30fc\u30ba\u3067\u3059\u3002<\/p>\n<p>\u305d\u306e\u305f\u3081\u3001IFRS\u3092\u63a1\u7528\u3059\u308b\u3068\u56fd\u969b\u7684\u306a\u8cc7\u91d1\u8abf\u9054\u306e\u96e3\u6613\u5ea6\u3092\u4e0b\u3052\u3089\u308c\u308b\u52b9\u679c\u304c\u671f\u5f85\u3067\u304d\u307e\u3059\u3002<\/p>\n<h3>\u6d77\u5916\u62e0\u70b9\u3068\u8ca1\u52d9\u60c5\u5831\u3092\u7ba1\u7406\u3057\u3084\u3059\u304f\u306a\u308b<\/h3>\n<p>IFRS\u5c0e\u5165\u306f\u3001\u6d77\u5916\u62e0\u70b9\u3092\u3082\u3064\u4f01\u696d\u306b\u3068\u3063\u3066\u8ca1\u52d9\u60c5\u5831\u306e\u7ba1\u7406\u304c\u3057\u3084\u3059\u304f\u306a\u308b\u30e1\u30ea\u30c3\u30c8\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u5f93\u6765\u306f\u65e5\u672c\u672c\u793e\u304c\u65e5\u672c\u57fa\u6e96\u3001\u6d77\u5916\u652f\u793e\u306f\u5404\u56fd\u57fa\u6e96\u306a\u3069\u7570\u306a\u308b\u4f1a\u8a08\u57fa\u6e96\u3092\u4f7f\u7528\u3057\u3066\u3044\u305f\u306e\u3067\u3001\u9023\u7d50\u6c7a\u7b97\u306e\u969b\u305d\u308c\u305e\u308c\u3092\u8abf\u6574\u4f5c\u696d\u304c\u5fc5\u8981\u3067\u3057\u305f\u3002<\/p>\n<p>\u3067\u3059\u304c\u3001IFRS\u5c0e\u5165\u306b\u3088\u308a\u5404\u62e0\u70b9\u3067\u540c\u4e00\u57fa\u6e96\u306b\u57fa\u3065\u304f\u8ca1\u52d9\u5831\u544a\u304c\u53ef\u80fd\u306b\u306a\u3063\u305f\u305f\u3081\u3001\u8abf\u6574\u30df\u30b9\u306e\u30ea\u30b9\u30af\u304c\u4e0b\u304c\u308a\u76e3\u67fb\u696d\u52d9\u304c\u52b9\u7387\u5316\u3055\u308c\u308b\u3088\u3046\u306b\u306a\u308a\u307e\u3057\u305f\u3002<\/p>\n<p>\u3053\u306e\u3088\u3046\u306b\u3001IFRS\u5c0e\u5165\u3067\u4f01\u696d\u306e\u8ca1\u52d9\u7ba1\u7406\u696d\u52d9\u306f\u5927\u5e45\u306b\u6539\u5584\u3055\u308c\u307e\u3059\u3002<\/p>\n<h3>\u6d77\u5916\u4f01\u696d\u3068\u306e\u696d\u7e3e\u6bd4\u8f03\u304c\u3057\u3084\u3059\u304f\u306a\u308b<\/h3>\n<p>IFRS\u5c0e\u5165\u306b\u3088\u308a\u3001\u6d77\u5916\u4f01\u696d\u3068\u306e\u696d\u7e3e\u6bd4\u8f03\u304c\u3057\u3084\u3059\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>IFRS\u306f\u56fd\u969b\u7684\u306b\u7d71\u4e00\u3055\u308c\u305f\u4f1a\u8a08\u57fa\u6e96\u306a\u306e\u3067\u3001\u65e5\u672c\u4f01\u696d\u3068\u6d77\u5916\u4f01\u696d\u3092\u540c\u3058\u7269\u5dee\u3057\u3067\u8a55\u4fa1\u3067\u304d\u308b\u304b\u3089\u3067\u3059\u3002<\/p>\n<p>\u6d77\u5916\u4f01\u696d\u306e\u540c\u696d\u4ed6\u793e\u306e\u53ce\u76ca\u6027\u3084\u8ca1\u52d9\u4f53\u8cea\u3092\u7c21\u5358\u306b\u6bd4\u8f03\u3067\u304d\u308b\u306e\u3067\u3001\u6295\u8cc7\u5224\u65ad\u3084\u9298\u67c4\u9078\u629e\u306e\u7cbe\u5ea6\u304c\u5411\u4e0a\u3057\u307e\u3059\u3002<\/p>\n<p>\u307e\u305f\u3001\u30b0\u30ed\u30fc\u30d0\u30eb\u306a\u8996\u70b9\u3067\u30dd\u30fc\u30c8\u30d5\u30a9\u30ea\u30aa\u3092\u69cb\u7bc9\u3059\u308b\u969b\u3067\u3082\u3001IFRS\u63a1\u7528\u4f01\u696d\u540c\u58eb\u306e\u6bd4\u8f03\u306b\u3088\u308a\u6700\u9069\u306a\u6295\u8cc7\u5148\u3092\u9078\u5b9a\u3057\u3084\u3059\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u3053\u306e\u3088\u3046\u306b\u3001\u6b27\u5dde\u3084\u30a2\u30b8\u30a2\u306a\u3069\u591a\u56fd\u7c4d\u5c55\u958b\u3057\u3066\u3044\u308b\u4f01\u696d\u306e\u8ca1\u52d9\u30c7\u30fc\u30bf\u3092\u3001\u6bd4\u8f03\u3057\u3084\u3059\u304f\u306a\u308b\u306e\u306f\u6295\u8cc7\u5bb6\u306b\u3068\u3063\u3066\u3082\u5927\u304d\u306a\u30e1\u30ea\u30c3\u30c8\u3067\u3059\u3002<\/p>\n<h3>\u8fc5\u901f\u306a\u7d4c\u55b6\u5224\u65ad\u306b\u5f79\u7acb\u3064<\/h3>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href=\"https:\/\/aibashiro.jp\/contents\/kabu_study01\/\">\u682a\u306e\u52c9\u5f37\u306f\u610f\u5473\u306a\u3044\uff1f\u79c1\u305f\u3061\u304c\u7d76\u5bfe\u306b\u52c9\u5f37\u3059\u3079\u304d\u3068\u8003\u3048\u308b\u7406\u7531<\/a><\/p>\n<h2>IFRS\u3092\u5c0e\u5165\u3059\u308b\u30c7\u30e1\u30ea\u30c3\u30c8<\/h2>\n<p>IFRS\u3092\u5c0e\u5165\u3059\u308b\u3068\u591a\u304f\u306e\u30e1\u30ea\u30c3\u30c8\u304c\u3042\u308b\u4e00\u65b9\u3067\u3001\u30c7\u30e1\u30ea\u30c3\u30c8\u3082\u5c11\u306a\u304b\u3089\u305a\u5b58\u5728\u3057\u307e\u3059\u3002<\/p>\n<p>\u672c\u7ae0\u3067\u306f\u3001\u4ee5\u4e0b\u306e2\u3064\u306eIFRS\u3092\u5c0e\u5165\u3059\u308b\u30c7\u30e1\u30ea\u30c3\u30c8\u3092\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\">\u696d\u52d9\u8ca0\u62c5\u304c\u5897\u3048\u308b<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\">\u30b3\u30b9\u30c8\u304c\u5897\u3048\u308b<\/li>\n<\/ul>\n<p>\u305d\u308c\u305e\u308c\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<h3>\u696d\u52d9\u8ca0\u62c5\u304c\u5897\u3048\u308b<\/h3>\n<p>IFRS\u5c0e\u5165\u306b\u3088\u308a\u3001\u4f01\u696d\u5185\u306e\u696d\u52d9\u8ca0\u62c5\u304c\u5897\u52a0\u3059\u308b\u30c7\u30e1\u30ea\u30c3\u30c8\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>IFRS\u306f\u65e5\u672c\u57fa\u6e96\u3068\u7570\u306a\u308b\u4f1a\u8a08\u65b9\u91dd\u3084\u60c5\u5831\u958b\u793a\u304c\u6c42\u3081\u3089\u308c\u308b\u305f\u3081\u3001\u5f93\u6765\u306e\u4f1a\u8a08\u51e6\u7406\u3084\u904b\u7528\u4f53\u5236\u3092\u5927\u5e45\u306b\u898b\u76f4\u3055\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u304b\u3089\u3067\u3059\u3002<\/p>\n<p>\u305f\u3068\u3048\u3070\u3001\u56db\u534a\u671f\u3054\u3068\u306e\u6e1b\u640d\u30c6\u30b9\u30c8\u306e\u5b9f\u65bd\u3084\u82f1\u6587\u3067\u306e\u6ce8\u8a18\u306a\u3069\u304c\u5fc5\u8981\u306a\u306e\u3067\u65b0\u305f\u306a\u696d\u52d9\u304c\u767a\u751f\u3057\u307e\u3059\u3002<\/p>\n<p>\u305d\u306e\u305f\u3081\u3001\u65e2\u5b58\u306e\u7d4c\u7406\u62c5\u5f53\u8005\u3078\u306e\u8ffd\u52a0\u7814\u4fee\u3084\u65b0\u305f\u306a\u696d\u52d9\u30b7\u30b9\u30c6\u30e0\u306e\u69cb\u7bc9\u304c\u5fc5\u8981\u3068\u306a\u308a\u3001\u5c0e\u5165\u521d\u671f\u306f\u3001\u7279\u306b\u73fe\u5834\u306e\u4f5c\u696d\u8ca0\u8377\u304c\u8457\u3057\u304f\u9ad8\u307e\u308a\u307e\u3059\u3002<\/p>\n<h3>\u30b3\u30b9\u30c8\u304c\u5897\u3048\u308b<\/h3>\n<p>IFRS\u5c0e\u5165\u306b\u3088\u308a\u3001\u904b\u7528\u30b3\u30b9\u30c8\u304c\u5897\u52a0\u3059\u308b\u30c7\u30e1\u30ea\u30c3\u30c8\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>IFRS\u7279\u6709\u306e\u4f1a\u8a08\u57fa\u6e96\u3084\u624b\u7d9a\u304d\u306b\u5bfe\u5fdc\u3059\u308b\u305f\u3081\u3001\u591a\u65b9\u9762\u306b\u308f\u305f\u308b\u6295\u8cc7\u304c\u5fc5\u8981\u3068\u306a\u308b\u304b\u3089\u3067\u3059\u3002<\/p>\n<p>\u4e3b\u306a\u30b3\u30b9\u30c8\u8981\u56e0\u3068\u3057\u3066\u3001\u4f1a\u8a08\u30b7\u30b9\u30c6\u30e0\u306e\u6539\u4fee\u30fb\u5c0e\u5165\u8cbb\u7528\u3001\u793e\u54e1\u306e\u6559\u80b2\u7814\u4fee\u30b3\u30b9\u30c8\u3001\u5916\u90e8\u5c02\u9580\u5bb6\u3078\u306e\u5831\u916c\u306a\u3069\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u4e0a\u8a18\u306e\u8cbb\u7528\u306f\u3001\u4f01\u696d\u898f\u6a21\u3084\u8907\u96d1\u3055\u306b\u5fdc\u3058\u3066\u6570\u5343\u4e07\u5186\u304b\u3089\u6570\u5104\u5186\u306b\u53ca\u3076\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p><a 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