{"id":3419,"date":"2019-06-05T17:19:04","date_gmt":"2019-06-05T08:19:04","guid":{"rendered":"https:\/\/pickles-backup.dev-ch03.com\/?p=3419"},"modified":"2023-12-08T17:04:40","modified_gmt":"2023-12-08T08:04:40","slug":"column_283","status":"publish","type":"post","link":"https:\/\/www.noc-net.co.jp\/blog\/2019\/06\/column_283\/","title":{"rendered":"IFRS\u65b0\u30ea\u30fc\u30b9\u4f1a\u8a08\u57fa\u6e96\uff08IFRS16\u53f7\uff09 \u9069\u7528\u306b\u5f53\u305f\u3063\u3066\u306e\u30dd\u30a4\u30f3\u30c8"},"content":{"rendered":"<p><img decoding=\"async\" loading=\"lazy\" class=\"aligncenter size-full wp-image-3425\" src=\"https:\/\/www.noc-net.co.jp\/blog\/ncblg-new\/wp-content\/uploads\/2019\/06\/img283_1.jpg\" alt=\"\" width=\"700\" height=\"467\"><br \/>\n&nbsp;<br \/>\nIASB\uff08\u56fd\u969b\u4f1a\u8a08\u57fa\u6e96\u5be9\u8b70\u4f1a\uff09\u306f\u30012016\u5e741\u6708\u306b\u30ea\u30fc\u30b9\u4f1a\u8a08\u306e\u65b0\u57fa\u6e96\u3067\u3042\u308bIFRS16\u53f7\u300c\u30ea\u30fc\u30b9\u300d\u3092\u516c\u8868\u3057\u307e\u3057\u305f\u3002IFRS16\u53f7\u306e\u9069\u7528\u958b\u59cb\u306f2019\u5e741\u6708\u4ee5\u964d\u306b\u958b\u59cb\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u304b\u3089\u3067\u3042\u308a\u3001\u4e00\u822c\u7684\u306a3\u6708\u6c7a\u7b97\u306e\u4f1a\u793e\u3067\u306f2020\u5e743\u6708\u671f\u304b\u3089\u9069\u7528\u958b\u59cb\u3068\u306a\u308a\u307e\u3059\u3002<br \/>\n\u53ce\u76ca\u8a8d\u8b58\u3092\u59cb\u3081\u3068\u3057\u3066\u3001\u8fd1\u5e74IASB\u306f\u6b21\u3005\u3068\u5927\u578b\u306e\u4f1a\u8a08\u57fa\u6e96\u3092\u516c\u8868\u3057\u3066\u304a\u308a\u3001\u4e00\u9023\u306e\u5927\u578b\u6539\u8a02\u306e\u4e2d\u306e\u4e00\u3064\u306b\u306a\u308a\u307e\u3059\u3002\u30a2\u30e1\u30ea\u30ab\u306b\u304a\u3044\u3066\u3082IFRS\u3068\u57fa\u672c\u7684\u306a\u8003\u3048\u65b9\u3092\u5171\u6709\u3059\u308b\u65b0\u30ea\u30fc\u30b9\u4f1a\u8a08\u57fa\u6e96\u304c\u516c\u8868\u3055\u308c\u3066\u304a\u308a\u3001\u3053\u306e\u3088\u3046\u306a\u6d41\u308c\u3092\u53d7\u3051\u3066\u3001\u4eca\u5f8c\u306e\u65e5\u672c\u57fa\u6e96\u3078\u306e\u5f71\u97ff\u3082\u6ce8\u76ee\u3055\u308c\u3066\u3044\u307e\u3059\u3002<br \/>\n\u3057\u305f\u304c\u3063\u3066\u3001IFRS\u3092\u63a1\u7528\u3059\u308b\u4f01\u696d\u306e\u307f\u3067\u306a\u304f\u3001\u65e5\u672c\u57fa\u6e96\u3092\u9069\u7528\u3059\u308b\u4f01\u696d\u306b\u304a\u3044\u3066\u3082\u3001\u4eca\u5f8c\u306e\u65e5\u672c\u57fa\u6e96\u306e\u52d5\u5411\u3092\u7406\u89e3\u3059\u308b\u4e0a\u3067\u3001IFRS16\u53f7\u306b\u3064\u3044\u3066\u7406\u89e3\u3057\u3066\u304a\u304f\u3053\u3068\u306f\u6709\u7528\u3067\u3059\u3002<br \/>\n\u672c\u7a3f\u3067\u306f\u3001\u9593\u3082\u306a\u304f\u8fce\u3048\u308bIFRS16\u53f7\u306e\u9069\u7528\u306b\u5411\u3051\u3066\u3001\u9069\u5207\u306b\u5bfe\u5fdc\u304c\u3067\u304d\u3066\u3044\u308b\u304b\u9069\u7528\u306b\u5f53\u305f\u3063\u3066\u306e\u30dd\u30a4\u30f3\u30c8\u3092\u7c21\u5358\u306b\u8ff0\u3079\u3066\u3044\u304d\u307e\u3059\u3002<br \/>\n&nbsp;<\/p>\n<div id=\"toc_container\" class=\"no_bullets\"><p class=\"toc_title\">\u3053\u306e\u8a18\u4e8b\u306e\u76ee\u6b21<\/p><ul class=\"toc_list\"><li><a href=\"#IFRS16\">IFRS16\u53f7\u306e\u6982\u8981<\/a><\/li><li><a href=\"#i\">\u9069\u7528\u3059\u308b\u4e0a\u3067\u306e\u30dd\u30a4\u30f3\u30c8<\/a><\/li><li><a href=\"#i-2\">\u6700\u5f8c\u306b<\/a><\/li><\/ul><\/div>\n<h3><span id=\"IFRS16\">IFRS16\u53f7\u306e\u6982\u8981<\/span><\/h3>\n<p>IFRS16\u53f7\u3078\u306e\u5bfe\u5fdc\u3092\u8003\u3048\u308b\u524d\u306b\u3001\u305d\u3082\u305d\u3082IFRS16\u53f7\u306e\u9069\u7528\u306b\u3088\u3063\u3066\u3001\u4f55\u304c\u5909\u308f\u308b\u306e\u304b\u7406\u89e3\u3057\u3066\u304a\u304f\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u5909\u66f4\u306e\u6982\u8981\u3068\u3057\u3066\u306f\u4e0b\u8a18\u306e\u3068\u304a\u308a\u3067\u3059\u3002<br \/>\n\u306a\u304a\u3001\u5f93\u6765\u306e\u4f1a\u8a08\u57fa\u6e96\u306f\u3001\u65e5\u672c\u57fa\u6e96\u3068\u306e\u9593\u3067\u5927\u304d\u306a\u5dee\u7570\u306f\u7121\u3044\u3068\u3044\u3046\u3053\u3068\u306f\u88dc\u8db3\u3068\u3057\u3066\u8ff0\u3079\u3066\u304a\u304d\u307e\u3059\u3002<br \/>\n&nbsp;<\/p>\n<h4>\uff11.\u501f\u624b\u306b\u5bfe\u3059\u308b\u5f71\u97ff<\/h4>\n<p>\u5f93\u6765\u3001\u30ea\u30fc\u30b9\u8cc7\u7523\u306e\u6240\u6709\u306b\u4f34\u3046\u30ea\u30b9\u30af\u53ca\u3073\u7d4c\u6e08\u4fa1\u5024\u306e\u307b\u3068\u3093\u3069\u5168\u3066\u304c\u5b9f\u8cea\u7684\u306b\u501f\u624b\u306b\u79fb\u8ee2\u3059\u308b\u304b\u5426\u304b\u3001\u3064\u307e\u308a\u501f\u624b\u304c\u539f\u8cc7\u7523\u3092\u8cfc\u5165\u3057\u305f\u306e\u3068\u985e\u4f3c\u3057\u305f\u7d4c\u6e08\u52b9\u679c\u3092\u3082\u305f\u3089\u3059\u3088\u3046\u306a\u53d6\u5f15\u306f\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u30ea\u30fc\u30b9\u306b\u5206\u985e\u3055\u308c\u3001\u30ea\u30fc\u30b9\u8cc7\u7523\u304a\u3088\u3073\u30ea\u30fc\u30b9\u8ca0\u50b5\u3092\u8a8d\u8b58\uff08\u30aa\u30f3\u30d0\u30e9\u30f3\u30b9\u51e6\u7406\uff09\u3059\u308b\u3053\u3068\u3068\u3055\u308c\u3066\u3044\u307e\u3057\u305f\u3002\u4e00\u65b9\u3001\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u30ea\u30fc\u30b9\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3055\u306a\u3044\u30ea\u30fc\u30b9\u53d6\u5f15\u306b\u3064\u3044\u3066\u306f\u3001\u30aa\u30da\u30ec\u30fc\u30c6\u30a3\u30f3\u30b0\u30ea\u30fc\u30b9\u306b\u5206\u985e\u3055\u308c\u3001\u30ea\u30fc\u30b9\u8cc7\u7523\u304a\u3088\u3073\u30ea\u30fc\u30b9\u8ca0\u50b5\u3092\u8a8d\u8b58\u3059\u308b\u3053\u3068\u306a\u304f\u3001\u8cc3\u8cb8\u501f\u53d6\u5f15\u3068\u3057\u3066\u8cbb\u7528\u51e6\u7406\uff08\u30aa\u30d5\u30d0\u30e9\u30f3\u30b9\u51e6\u7406\uff09\u3055\u308c\u3066\u3044\u307e\u3057\u305f\u3002<br \/>\n\u4e0a\u8a18\u306b\u5bfe\u3057\u3001IFRS16\u53f7\u3067\u306f\u300c\u4f7f\u7528\u6a29\u30e2\u30c7\u30eb\u300d\u3068\u3044\u3046\u8003\u3048\u65b9\u3092\u63a1\u7528\u3057\u3066\u3044\u307e\u3059\u3002\u30ea\u30fc\u30b9\u7269\u4ef6\u306b\u5bfe\u3059\u308b\u4f7f\u7528\u6a29\u306b\u7126\u70b9\u3092\u5f53\u3066\u308b\u8003\u3048\u65b9\u3092\u63a1\u7528\u3057\u305f\u7d50\u679c\u3001\u501f\u624b\u306f\u30ea\u30fc\u30b9\u53d6\u5f15\u3092\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u30ea\u30fc\u30b9\u3068\u30aa\u30da\u30ec\u30fc\u30c6\u30a3\u30f3\u30b0\u30ea\u30fc\u30b9\u306b\u5206\u985e\u305b\u305a\u3001\u539f\u5247\u3068\u3057\u3066\u5168\u3066\u306e\u30ea\u30fc\u30b9\u306b\u3064\u3044\u3066\u4f7f\u7528\u6a29\u8cc7\u7523\u304a\u3088\u3073\u30ea\u30fc\u30b9\u8ca0\u50b5\u3092\u8a8d\u8b58\u3059\u308b\u3053\u3068\u3068\u306a\u308a\u307e\u3057\u305f\u3002\u3064\u307e\u308a\u30aa\u30f3\u30d0\u30e9\u30f3\u30b9\u51e6\u7406\u3059\u308b\u7bc4\u56f2\u304c\u62e1\u5927\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<br \/>\n\u30aa\u30f3\u30d0\u30e9\u30f3\u30b9\u51e6\u7406\u3059\u308b\u7bc4\u56f2\u304c\u62e1\u5927\u3059\u308b\u3053\u3068\u306b\u3088\u308a\u3001\u8ca1\u653f\u72b6\u614b\u306b\u5bfe\u3059\u308b\u5f71\u97ff\u3068\u3057\u3066\u3001\u7dcf\u8cc7\u7523\u304a\u3088\u3073\u7dcf\u8ca0\u50b5\u304c\u5927\u304d\u304f\u306a\u308a\u307e\u3059\u3002\u307e\u305f\u30ea\u30fc\u30b9\u671f\u9593\u3092\u901a\u3057\u305f\u8cbb\u7528\u7dcf\u984d\u306f\u5909\u308f\u3089\u306a\u3044\u3082\u306e\u306e\u3001\u652f\u6255\u5229\u606f\u306f\u30ea\u30fc\u30b9\u8ca0\u50b5\u6b8b\u9ad8\u304c\u5927\u304d\u3044\u30ea\u30fc\u30b9\u671f\u9593\u5f53\u521d\u306b\u5927\u304d\u304f\u767a\u751f\u3059\u308b\u3053\u3068\u304b\u3089\u3001\u5404\u671f\u306e\u7d4c\u55b6\u6210\u7e3e\u306e\u898b\u3048\u65b9\u3082\u5909\u308f\u3063\u3066\u304f\u308b\u3053\u3068\u3092\u8a8d\u8b58\u3057\u3066\u304a\u3044\u305f\u65b9\u304c\u826f\u3044\u3067\u3057\u3087\u3046\u3002<br \/>\n&nbsp;<\/p>\n<h4>\uff12.\u8cb8\u624b\u306b\u5bfe\u3059\u308b\u5f71\u97ff<\/h4>\n<p>\u8cb8\u624b\u306b\u3064\u3044\u3066\u306f\u3001\u5f93\u6765\u306e\u8003\u3048\u65b9\u3092\u8e0f\u8972\u3057\u3066\u304a\u308a\u3001IFRS16\u53f7\u9069\u7528\u306b\u3088\u308b\u5f71\u97ff\u306f\u307b\u3068\u3093\u3069\u3042\u308a\u307e\u305b\u3093\u3002\u4e0a\u8a18\u306e\u3068\u304a\u308a\u3001\u5f93\u6765\u306e\u4f1a\u8a08\u57fa\u6e96\u3068\u65e5\u672c\u57fa\u6e96\u306f\u5927\u304d\u306a\u5dee\u7570\u304c\u7121\u3044\u305f\u3081\u3001\u65e5\u672c\u57fa\u6e96\u3068IFRS16\u53f7\u306b\u3064\u3044\u3066\u3082\u5927\u304d\u306a\u5dee\u7570\u306f\u7121\u3044\u3068\u8a00\u3048\u307e\u3059\u3002<br \/>\n&nbsp;<\/p>\n<h3><span id=\"i\">\u9069\u7528\u3059\u308b\u4e0a\u3067\u306e\u30dd\u30a4\u30f3\u30c8<\/span><\/h3>\n<p>\u3053\u3053\u307e\u3067IFRS16\u53f7\u306e\u6982\u8981\u3092\u8aac\u660e\u3057\u307e\u3057\u305f\u3002\u5b9f\u969b\u306b\u9069\u7528\u3059\u308b\u4e0a\u3067\u3001\u3069\u306e\u3088\u3046\u306b\u5bfe\u5fdc\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u306e\u3067\u3057\u3087\u3046\u304b\u3002\u4ee5\u4e0b\u3067\u306f\u3001\u5f71\u97ff\u304c\u60f3\u5b9a\u3055\u308c\u308b\u501f\u624b\u306b\u3064\u3044\u3066\u3001\u5b9f\u969b\u306b\u9069\u7528\u3059\u308b\u4e0a\u3067\u306e\u30b9\u30c6\u30c3\u30d7\u3092\u6574\u7406\u3059\u308b\u3068\u3068\u3082\u306b\u5404\u30b9\u30c6\u30c3\u30d7\u306b\u304a\u3051\u308b\u30dd\u30a4\u30f3\u30c8\u306b\u3064\u3044\u3066\u8ff0\u3079\u3066\u3044\u304d\u307e\u3059\u3002\u306a\u304a\u3001\u672c\u7a3f\u306b\u304a\u3044\u3066\u306f\u3001IFRS16\u53f7\u306e\u8a73\u7d30\u3092\u7db2\u7f85\u7684\u306b\u8ff0\u3079\u308b\u3053\u3068\u306f\u305b\u305a\u3001\u30dd\u30a4\u30f3\u30c8\u306b\u3064\u3044\u3066\u3060\u3051\u8ff0\u3079\u308b\u3053\u3068\u3068\u3057\u307e\u3059\u3002<br \/>\n<img decoding=\"async\" loading=\"lazy\" class=\"aligncenter size-full wp-image-3420\" src=\"https:\/\/www.noc-net.co.jp\/blog\/ncblg-new\/wp-content\/uploads\/2019\/06\/ifrs16.png\" alt=\"\" width=\"424\" height=\"299\"><br \/>\n&nbsp;<\/p>\n<h4>STEP1.\u30ea\u30fc\u30b9\u306e\u8b58\u5225<\/h4>\n<p>\u307e\u305a\u306f\u3069\u306e\u3088\u3046\u306a\u53d6\u5f15\u304c\u3001IFRS16\u53f7\u306b\u304a\u3051\u308b\u30ea\u30fc\u30b9\u3067\u3042\u308b\u304b\u3001\u307e\u305f\u306f\u30ea\u30fc\u30b9\u3092\u542b\u3093\u3060\u3082\u306e\u3067\u3042\u308b\u304b\u3069\u3046\u304b\u8b58\u5225\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<br \/>\n\u5951\u7d04\u306e\u5f62\u614b\u3092\u554f\u308f\u305a\u3001\u4f1a\u8a08\u57fa\u6e96\u4e0a\u306e\u30ea\u30fc\u30b9\u306b\u8a72\u5f53\u3059\u308b\u304b\u5426\u304b\u3067\u5224\u65ad\u3059\u308b\u3068\u3044\u3046\u70b9\u3067\u306f\u5f93\u524d\u306e\u4f1a\u8a08\u57fa\u6e96\u3067\u3082\u540c\u69d8\u3067\u3059\u3002\u30ea\u30fc\u30b9\u306e\u5224\u5b9a\u81ea\u4f53\u306f\u5f93\u524d\u306e\u4f1a\u8a08\u57fa\u6e96\u3067\u3082\u6c42\u3081\u3089\u308c\u3066\u3044\u307e\u3057\u305f\u304c\u3001IFRS16\u53f7\u306b\u304a\u3044\u3066\u306f\u5224\u5b9a\u8981\u4ef6\u306e\u7cbe\u7dfb\u5316\u304c\u56f3\u3089\u308c\u3066\u3044\u307e\u3059\u3002\u3042\u304f\u307e\u3067\u6982\u8981\u3068\u3057\u3066\u306f\u4e0b\u8a18\u306e\u3068\u304a\u308a\u3067\u3059\u304c\u3001\u7cbe\u7dfb\u306b\u8981\u4ef6\u304c\u5b9a\u3081\u3089\u308c\u3066\u304a\u308a\u3001IFRS16\u53f7\u306b\u57fa\u3065\u304f\u5224\u65ad\u7d50\u679c\u306f\u3001\u73fe\u884c\u306e\u4f1a\u8a08\u57fa\u6e96\u306b\u57fa\u3065\u304f\u8b58\u5225\u7d50\u679c\u3068\u7570\u306a\u308b\u30b1\u30fc\u30b9\u3082\u3042\u308b\u305f\u3081\u3001\u5404\u5951\u7d04\u306b\u3064\u3044\u3066\u518d\u691c\u8a0e\u3057\u3066\u3044\u304f\u3053\u3068\u304c\u5fc5\u8981\u3067\u3057\u3087\u3046\u3002<br \/>\n\u2460\u8cc7\u7523\u306e\u7279\u5b9a\uff1a\u5951\u7d04\u304c\u7279\u5b9a\u3055\u308c\u305f\u8cc7\u7523\u306b\u95a2\u4fc2\u3057\u3066\u3044\u308b\u3053\u3068\u3002\u5951\u7d04\u306b\u660e\u8a18\u3055\u308c\u3066\u3044\u308b\u304b\u5426\u304b\u3092\u554f\u308f\u306a\u3044\u3002<br \/>\n\u2461\u652f\u914d\uff1a\u8cc7\u7523\u306e\u4f7f\u7528\u304b\u3089\u751f\u3058\u308b\u7d4c\u6e08\u7684\u4fbf\u76ca\u306e\u5b9f\u8cea\u7684\u306b\u5168\u3066\u3092\u5f97\u308b\u6a29\u5229\u304c\u3042\u308a\u3001\u307e\u305f\u8cc7\u7523\u306e\u4f7f\u7528\u3092\u6307\u56f3\u3059\u308b\u6a29\u5229\u3001\u5177\u4f53\u7684\u306b\u306f\u9867\u5ba2\u304c\u8cc7\u7523\u306e\u4f7f\u7528\u7528\u9014\u3001\u5834\u6240\u306a\u3069\u3092\u81ea\u7531\u306b\u6c7a\u5b9a\u3067\u304d\u308b\u3053\u3068\u3002<br \/>\n&nbsp;<\/p>\n<h4>STEP2.\u5c11\u984d\u30ea\u30fc\u30b9\u307e\u305f\u306f\u77ed\u671f\u30ea\u30fc\u30b9\u306e\u5224\u65ad<\/h4>\n<p>STEP1\u306b\u3088\u308a\u3001\u30ea\u30fc\u30b9\u304c\u8b58\u5225\u3055\u308c\u305f\u6bb5\u968e\u3067\u3001\u8b58\u5225\u3055\u308c\u305f\u30ea\u30fc\u30b9\u53d6\u5f15\u304c\u30aa\u30f3\u30d0\u30e9\u30f3\u30b9\u51e6\u7406\u3057\u306a\u304f\u3066\u3088\u3044\u3001\u514d\u9664\u898f\u5b9a\u3092\u9069\u7528\u3059\u308b\u304b\u5426\u304b\u5224\u65ad\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002\u5177\u4f53\u7684\u306b\u306f\u4e0b\u8a18\u306e\u3068\u304a\u308a\u3067\u3059\u3002<br \/>\n<strong>2-1.\u5c11\u984d\u30ea\u30fc\u30b9<\/strong><br \/>\n\u5c11\u984d\u30ea\u30fc\u30b9\u306b\u8a72\u5f53\u3059\u308b\u30ea\u30fc\u30b9\u306b\u3064\u3044\u3066\u306f\u3001\u8cc3\u8cb8\u501f\u53d6\u5f15\u3068\u3057\u3066\u898f\u5247\u7684\u306b\u8cbb\u7528\u51e6\u7406\uff08\u30aa\u30d5\u30d0\u30e9\u30f3\u30b9\u51e6\u7406\uff09\u3055\u308c\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002\u5c11\u984d\u306e\u91d1\u984d\u57fa\u6e96\u306f\u3001IFRS16\u53f7\u306b\u304a\u3044\u3066\u660e\u793a\u3055\u308c\u3066\u3044\u306a\u3044\u3082\u306e\u306e\u3001IFRS16\u53f7\u65b0\u8a2d\u306b\u5f53\u305f\u3063\u3066\u306e\u7d50\u8ad6\u306e\u6839\u62e0\u306b\u304a\u3044\u3066\u3001\u7c21\u4fbf\u7684\u306a\u4f1a\u8a08\u51e6\u7406\u3092\u8a8d\u3081\u308b\u4e0a\u30675,000\u7c73\u30c9\u30eb\u4ee5\u4e0b\u3068\u3044\u3046\u898f\u6a21\u306e\u3082\u306e\u3092\u5ff5\u982d\u306b\u7f6e\u3044\u3066\u3044\u305f\u3053\u3068\u304c\u8a18\u8f09\u3055\u308c\u3066\u3044\u307e\u3059\u3002<br \/>\n\u5224\u5b9a\u81ea\u4f53\u306f\u3084\u306f\u308a\u7cbe\u7dfb\u306b\u5b9a\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u304c\u3001\u3053\u3053\u3067\u306e\u30dd\u30a4\u30f3\u30c8\u3068\u3057\u3066\u306f\u30015,000\u7c73\u30c9\u30eb\u306e\u5bfe\u8c61\u306f\u30ea\u30fc\u30b9\u6599\u3067\u306f\u306a\u304f\u3001\u65b0\u54c1\u6642\u70b9\u306e\u30ea\u30fc\u30b9\u8cc7\u7523\u306e\u4fa1\u5024\u3067\u5224\u65ad\u3055\u308c\u308b\u3068\u3044\u3046\u3053\u3068\u3067\u3059\u3002<br \/>\n<strong>2-2.\u77ed\u671f\u30ea\u30fc\u30b9<\/strong><br 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\/>\n&nbsp;<\/p>\n<h4>STEP3.\u501f\u624b\u306e\u4f1a\u8a08\u51e6\u7406<\/h4>\n<p>\u4e0a\u8a18\u307e\u3067\u306eSTEP\u306b\u3088\u308a\u3001\u30aa\u30f3\u30d0\u30e9\u30f3\u30b9\u51e6\u7406\u3059\u3079\u304d\u30ea\u30fc\u30b9\u306b\u8a72\u5f53\u3059\u308b\u3068\u3001\u4f7f\u7528\u6a29\u8cc7\u7523\u304a\u3088\u3073\u30ea\u30fc\u30b9\u8ca0\u50b5\u3092\u8a8d\u8b58\u3059\u308b\u305f\u3081\u306e\u4f1a\u8a08\u51e6\u7406\u3092\u884c\u3046\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002\u30ea\u30fc\u30b9\u5951\u7d04\u306e\u958b\u59cb\u6642\u306b\u304a\u3044\u3066\u3001\u30ea\u30fc\u30b9\u8ca0\u50b5\u306f\u30ea\u30fc\u30b9\u6599\u7dcf\u984d\u306e\u5272\u5f15\u73fe\u5728\u4fa1\u5024\u3001\u4f7f\u7528\u6a29\u8cc7\u7523\u306f\u30ea\u30fc\u30b9\u8ca0\u50b5\u306b\u524d\u6255\u30ea\u30fc\u30b9\u6599\u3001\u521d\u671f\u76f4\u63a5\u30b3\u30b9\u30c8\u53ca\u3073\u539f\u72b6\u56de\u5fa9\u306e\u898b\u7a4d\u30b3\u30b9\u30c8\u7b49\u3092\u8abf\u6574\u3057\u305f\u91d1\u984d\u3067\u305d\u308c\u305e\u308c\u6e2c\u5b9a\u3055\u308c\u3001IFRS16\u53f7\u306b\u304a\u3044\u3066\u306f\u30ea\u30fc\u30b9\u8ca0\u50b5\uff1d\u4f7f\u7528\u6a29\u8cc7\u7523\u3068\u306f\u306a\u308a\u307e\u305b\u3093\u3002<br 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