{"id":982,"date":"2015-07-01T10:18:11","date_gmt":"2015-07-01T01:18:11","guid":{"rendered":"https:\/\/pickles-backup.dev-ch03.com\/?p=982"},"modified":"2022-06-30T17:29:51","modified_gmt":"2022-06-30T08:29:51","slug":"column_055","status":"publish","type":"post","link":"https:\/\/www.noc-net.co.jp\/blog\/2015\/07\/column_055\/","title":{"rendered":"IFRS\uff08\u56fd\u969b\u4f1a\u8a08\u57fa\u6e96\uff09\u3068\u65e5\u672c\u7279\u6709\u306e\u4f1a\u8a08\u57fa\u6e96\u306e\u3053\u308c\u304b\u3089\u300c\u975e\u4e0a\u5834\u4f01\u696d\u306fIFRS\u306b\u6e96\u62e0\u3059\u308b\u5fc5\u8981\u306f\u306a\u3044\u306e\u304b\uff1f\u300d"},"content":{"rendered":"<p><img decoding=\"async\" loading=\"lazy\" class=\"aligncenter  wp-image-985\" src=\"https:\/\/www.noc-net.co.jp\/blog\/ncblg-new\/wp-content\/uploads\/2015\/07\/ifrs.jpg\" alt=\"ifrs\" width=\"700\" height=\"465\" \/><\/p>\n<p>IFRS\u3068\u306f\u3001International Financial Reporting Standards\u306e\u7565\u8a9e\u3067\u56fd\u969b\u4f1a\u8a08\u57fa\u6e96\u307e\u305f\u306f\u56fd\u969b\u8ca1\u52d9\u5831\u544a\u57fa\u6e96\u3068\u547c\u3070\u308c\u308b\u3082\u306e\u3067\u3059\u3002<\/p>\n<p>\u76e3\u67fb\u6cd5\u4eba\u3084\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u4f1a\u793e\u3001\u30b7\u30b9\u30c6\u30e0\u4f1a\u793e\u306a\u3069\u304b\u3089\u69cb\u6210\u3055\u308c\u308bIFRS\u30b3\u30f3\u30bd\u30fc\u30b7\u30a2\u30e0\u3067\u306fIFRS\u3092\u6b21\u306e\u3088\u3046\u306b\u5b9a\u7fa9\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<blockquote><p>\u300cIFRS\uff08International Financial Reporting Standards\uff09\u3068\u306f\u3001\u56fd\u969b\u4f1a\u8a08\u57fa\u6e96\u5be9\u8b70\u4f1a(IASB)\u306b\u3088\u3063\u3066\u8a2d\u5b9a\u3055\u308c\u305f\u4f1a\u8a08\u57fa\u6e96\u306e\u7dcf\u79f0\u3067\u3059\u3002\u5f93\u6765\u3001\u4f1a\u8a08\u5236\u5ea6\u306f\u56fd\u3054\u3068\u306b\u7570\u306a\u308b\u306e\u304c\u5f53\u7136\u3068\u8003\u3048\u3089\u308c\u3066\u304d\u307e\u3057\u305f\u3002\u3057\u304b\u3057\u8cc7\u672c\u5e02\u5834\u306e\u30b0\u30ed\u30fc\u30d0\u30eb\u5316\u306b\u4f34\u3044\u3001\u5404\u56fd\u3067\u63a1\u7528\u3057\u3066\u3044\u308b\u4f1a\u8a08\u57fa\u6e96\u3067\u306f\u4f01\u696d\u6d3b\u52d5\u306e\u56fd\u969b\u9593\u6bd4\u8f03\u304c\u6b21\u7b2c\u306b\u56f0\u96e3\u3068\u306a\u3063\u305f\u7d50\u679c\u3001\u4f1a\u8a08\u57fa\u6e96\u306e\u56fd\u969b\u7684\u7d71\u4e00\u304c\u6a21\u7d22\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u305d\u306e\u4e2d\u5fc3\u306b\u3042\u308b\u306e\u304c\u3001IFRS\u3067\u3059\u3002\u300d<\/p><\/blockquote>\n<p>\u4f01\u696d\u4f1a\u8a08\u306b\u304a\u3044\u3066\u56fd\u969b\u7684\u306a\u57fa\u6e96\u304c\u5fc5\u8981\u3067\u3042\u308b\u3068\u3044\u3046\u8b70\u8ad6\u306f1970\u5e74\u4ee3\u307e\u3067\u9061\u308a\u307e\u3059\u3002\u305d\u306e\u76ee\u7684\u306f\u3001\u8ca1\u52d9\u8af8\u8868\u3092\u9ad8\u7cbe\u5ea6\u306b\u6bd4\u8f03\u3059\u308b\u3068\u3044\u3063\u305f\u3053\u3068\u3084\u30b0\u30ed\u30fc\u30d0\u30eb\u306b\u8cc7\u91d1\u8abf\u9054\u3092\u9032\u3081\u308b\u3068\u3044\u3063\u305f\u3053\u3068\u304c\u6319\u3052\u3089\u308c\u307e\u3059\u30021980\u4ee3\u4ee5\u964d\u306e\u56fd\u969b\u8cc7\u672c\u5e02\u5834\u306e\u62e1\u5927\u3068\u3068\u3082\u306b\u5f90\u3005\u306b\u305d\u306e\u8b70\u8ad6\u306f\u6d3b\u767a\u5316\u3057\u30012000\u5e74\u4ee3\u524d\u534a\u306e\u201d\u30a8\u30f3\u30ed\u30f3\u4e8b\u4ef6\u201d\u306a\u3069\u591a\u56fd\u7c4d\u4f01\u696d\u306b\u3088\u308b\u4f01\u696d\u4e0d\u7965\u4e8b\u3092\u5951\u6a5f\u306b\u3001\u6b27\u5dde\u9023\u5408\uff08EU\uff09\u5185\u306e\u4e0a\u5834\u4f01\u696d\u306b\u5bfe\u3057\u3066\u63a1\u7528\u3092\u7fa9\u52d9\u4ed8\u3051\u3001\u305d\u306e\u5f8c\u4e16\u754c\u4e2d\u306b\u6ce2\u53ca\u3057\u3001\u73fe\u5728\u306b\u81f3\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>IFRS\u306fEU\u767a\u7965\u306e\u5236\u5ea6\u3092\u30d9\u30fc\u30b9\u3068\u3057\u3066\u3044\u308b\u305f\u3081\u3001\u3069\u3053\u306e\u56fd\u306e\u4f1a\u8a08\u7cfb\u5236\u5ea6\u306b\u3082\u3059\u3050\u306b\u5f53\u3066\u306f\u307e\u308b\u3068\u3044\u3046\u6027\u683c\u306e\u3082\u306e\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u56fd\u3084\u5730\u57df\u306b\u3088\u3063\u3066\u4f1a\u8a08\u5236\u5ea6\u304c\u7570\u306a\u308b\u3053\u3068\u304c\u7406\u7531\u3067\u3059\u3002<\/p>\n<p>\u65e5\u672c\u3067\u3082\u3001\u56fd\u969b\u4f1a\u8a08\u57fa\u6e96\u5be9\u8b70\u4f1a\uff08IASB\uff09\u3068\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u59d4\u54e1\u4f1a\uff08ASBJ\uff09\u304c2007\u5e748\u6708\u306bIFRS\u3068\u65e5\u672c\u306e\u4f1a\u8a08\u57fa\u6e96\u3068\u306e\u5dee\u7570\u3092\u4fee\u6b63\uff08\u30b3\u30f3\u30d0\u30fc\u30b8\u30a7\u30f3\u30b9\uff09\u3059\u308b\u3053\u3068\u3092\u5408\u610f\u3057\u307e\u3057\u305f\uff08\u6771\u4eac\u5408\u610f\uff09\u305d\u306e\u5f8c\u73fe\u5728\u306b\u81f3\u308b\u307e\u3067\u3001IFRS\u3068\u65e5\u672c\u306e\u4f1a\u8a08\u57fa\u6e96\u3068\u3092\u8abf\u6574\u3059\u308b\u4f5c\u696d\u304c\u9032\u3081\u3089\u308c\u3001\u305d\u306e\u7d50\u679c\u3001\u5dee\u7570\u306f\u89e3\u6d88\u3057\u3064\u3064\u3042\u308a\u307e\u3059\u30022014\u5e74\u306b\u306f\u65e5\u672c\u7248IFRS\u306e\u540d\u79f0\u3082\u300c\u4fee\u6b63\u56fd\u969b\u57fa\u6e96\u300d\uff08Jpan&#8217;s Modified International Standards=JMIS\uff09\u3068ASBJ\u304c\u767a\u8868\u3057\u3066\u3044\u307e\u3059\u3002<\/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=\"#IFRS\">IFRS\u306e\u9069\u7528\u72b6\u6cc1<\/a><\/li><li><a href=\"#i\">\u975e\u4e0a\u5834\u4f01\u696d\u306e\u5bfe\u5fdc-\u63a1\u7528\u306e\u8981\u5426\u306f\uff1f<\/a><\/li><li><a href=\"#i-2\">\u5b9f\u969b\u306b\u201d\u6e96\u62e0\u201d\u306b\u3042\u305f\u308a\u5fc5\u8981\u306a\u3053\u3068\u3068\u306f\uff1f<\/a><ul><li><a href=\"#i-3\">\u30fb\u81ea\u793e\u306e\u53d6\u5f15\u7b49\u306b\u95a2\u9023\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u306e\u78ba\u8a8d\u3068\u6574\u7406<\/a><\/li><li><a href=\"#IFRS-2\">\u30fbIFRS\u7b49\u306b\u5bfe\u5fdc\u3057\u305f\u5834\u5408\u306e\u30a4\u30f3\u30d1\u30af\u30c8\uff08\u91d1\u984d\uff09\u306e\u628a\u63e1\u30fb\u5206\u6790<\/a><\/li><li><a href=\"#i-4\">\u30fb\u4f1a\u8a08\u60c5\u5831\u7b49\u306e\u53ce\u96c6\u306b\u95a2\u3059\u308b\u793e\u5185\u30eb\u30fc\u30eb\u30fb\u5f79\u5272\u5206\u62c5\u306e\u518d\u78ba\u8a8d\u304a\u3088\u3073\u5236\u5ea6\u8a2d\u8a08<\/a><\/li><li><a href=\"#i-5\">\u30fb\u4f1a\u8a08\u30b7\u30b9\u30c6\u30e0\u3092\u4e2d\u5fc3\u3068\u3057\u305f\u60c5\u5831\u30b7\u30b9\u30c6\u30e0\u306e\u898b\u76f4\u3057<\/a><\/li><li><a href=\"#i-6\">\u30fb\u7d44\u7e54\u306e\u898f\u5247\u3084\u30de\u30cb\u30e5\u30a2\u30eb\u306e\u898b\u76f4\u3057\u3068\u4eba\u6750\u80b2\u6210<\/a><\/li><\/ul><\/li><\/ul><\/div>\n<h2><span id=\"IFRS\">IFRS\u306e\u9069\u7528\u72b6\u6cc1<\/span><\/h2>\n<p>IFRS\u306e\u5c0e\u5165\u306a\u3069\u306e\u7d4c\u7def\u304b\u3089\u3001\u3059\u3079\u3066\u306e\u4e0a\u5834\u4f01\u696d\u306e\u4f1a\u8a08\u51e6\u7406\u306bIFRS\u306e\u9069\u7528\u3092\u6c42\u3081\u308b\u300c\u5f37\u5236\u9069\u7528\u300d\u306b\u3064\u3044\u3066\u30012013\u5e746\u6708\u306bIFRS\u306e\u6240\u7ba1\u7701\u5e81\u306e\u91d1\u878d\u5e81\u306f\u300c\u305d\u306e\u5224\u65ad\u3092\u3059\u3079\u304d\u72b6\u6cc1\u306b\u306a\u3044\u300d\u3068\u3057\u3066\u3001\u300c\u307e\u305a\u306fIFRS\u306e\u4efb\u610f\u9069\u7528\u306e\u7a4d\u307f\u4e0a\u3052\u3092\u56f3\u308b\u3053\u3068\u304c\u91cd\u8981\u300d\u3068\u65b9\u91dd\u3092\u63d0\u793a\u3057\u307e\u3057\u305f\u3002<\/p>\n<p>\u307e\u305f\u30012013\u5e74\u306b\u81ea\u6c11\u515a\u306e\u4f01\u696d\u4f1a\u8a08\u5c0f\u59d4\u54e1\u4f1a\u306f\u300c2016\u5e74\u672b\u307e\u3067\u306b300\u793e\u7a0b\u5ea6\u306e\u4f01\u696d\u304c\u4efb\u610f\u9069\u7528\u300d\u6642\u671f\u3068\u76ee\u6a19\u6570\u5024\u3092\u63d0\u8a00\u3057\u307e\u3057\u305f\u3002<\/p>\n<p>2014\u5e74\u6642\u70b9\u3067IFRS\u4efb\u610f\u9069\u7528\u3092\u6b63\u5f0f\u306b\u8868\u660e\u3057\u305f\u306e\u306f50\u793e\u7a0b\u5ea6\u3068\u3044\u3046\u72b6\u6cc1\u3067\u3001\u81ea\u6c11\u515a\u304c\u63b2\u3052\u305f\u76ee\u6a19\u306e\u9054\u6210\u306f\u6975\u3081\u3066\u96e3\u3057\u3044\u72b6\u6cc1\u3067\u3042\u308b\u3068\u8a00\u3048\u305d\u3046\u3067\u3059\u3002<\/p>\n<h2><span id=\"i\">\u975e\u4e0a\u5834\u4f01\u696d\u306e\u5bfe\u5fdc-\u63a1\u7528\u306e\u8981\u5426\u306f\uff1f<\/span><\/h2>\n<p>\u4e0a\u5834\u4f01\u696d\u306e\u5834\u5408\u3001\u5e02\u5834\u3067\u8cc7\u672c\u3092\u8abf\u9054\u3057\u3001\u682a\u4e3b\u7b49\u306e\u5229\u5bb3\u95a2\u4fc2\u8005\u306b\u5bfe\u3057\u3066\u8ca1\u52d9\u72b6\u6cc1\u3092\u958b\u793a\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u304b\u3089\u3001\u30b0\u30ed\u30fc\u30d0\u30eb\u5316\u306b\u62cd\u8eca\u304c\u304b\u304b\u3063\u305f\u8cc7\u672c\u5e02\u5834\u3092\u524d\u63d0\u306b\u3059\u308c\u3070\u300c\u4efb\u610f\u9069\u7528\u300d\u3068\u306f\u8a00\u3044\u306a\u304c\u3089IFRS\u306a\u308aJMIS\u306a\u308a\u3078\u306e\u5bfe\u5fdc\u304c\u5fc5\u8981\u3068\u306a\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\n<p>\u975e\u4e0a\u5834\u4f01\u696d\u306e\u5834\u5408\u306f\u3069\u3046\u3067\u3057\u3087\u3046\u304b\uff1f\u975e\u4e0a\u5834\u3068\u3044\u3046\u3053\u3068\u306f\u8cc7\u672c\u5e02\u5834\u3092\u524d\u63d0\u3068\u3059\u308b\u3068\u3044\u3046\u3053\u3068\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u3057\u304b\u3057\u306a\u304c\u3089\u3001\u682a\u4e3b\u3060\u3051\u3067\u306a\u304f\u53d6\u5f15\u5148\u7b49\u3082\u30b0\u30ed\u30fc\u30d0\u30eb\u5316\u306f\u9032\u3093\u3067\u3044\u307e\u3059\u3002\u6d77\u5916\u306e\u4f01\u696d\u3068\u306e\u53d6\u5f15\u304c\u3042\u308b\u306e\u3067\u3042\u308c\u3070\u3001\u8ca1\u52d9\u8af8\u8868\u3092\u56fd\u969b\u7684\u306a\u4f1a\u8a08\u57fa\u6e96\u3067\u4f5c\u6210\u3057\u958b\u793a\u3059\u308b\u3068\u3044\u3046\u5fc5\u8981\u6027\u306f\u60f3\u5b9a\u3057\u3066\u304a\u304f\u3079\u304d\u3067\u3057\u3087\u3046\u3002<\/p>\n<p>\u5192\u982d\u306b\u3082\u8a18\u8f09\u3057\u307e\u3057\u305f\u304c\u3001IFRS\u306e\u5fc5\u8981\u6027\u304c\u9ad8\u307e\u3063\u305f\u80cc\u666f\u306b\u306f\u201d\u4f01\u696d\u306e\u4e0d\u7965\u4e8b\u201d\u306a\u3069\u306b\u3088\u3063\u3066\u5931\u308f\u308c\u305f\u4f1a\u8a08\u57fa\u6e96\u3078\u306e\u4fe1\u983c\u306e\u56de\u5fa9\u3068\u3044\u3046\u5074\u9762\u304c\u3042\u308a\u307e\u3059\u3002\u3064\u307e\u308a\u3001\u4f01\u696d\u306e\u5229\u5bb3\u95a2\u4fc2\u8005\u306e\u4fdd\u8b77\u306e\u5fc5\u8981\u6027\u304b\u3089\u3001\u6d77\u5916\u3068\u306e\u53d6\u5f15\u306b\u304a\u3044\u3066\u201dIFRS\uff08JMIS\uff09\u6e96\u62e0\u201d\u306e\u8ca1\u52d9\u8af8\u8868\u306e\u958b\u793a\u304c\u8981\u6c42\u3055\u308c\u5f97\u308b\u3068\u3044\u3046\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u307e\u305f\u3001\u4e0a\u5834\u4f01\u696d\u3068\u306e\u53d6\u5f15\u304c\u3042\u308a\u3001\u305d\u306e\u4f01\u696d\u304cIFRS\u7b49\u306b\u6e96\u62e0\u3057\u305f\u8ca1\u52d9\u8af8\u8868\u3092\u4f5c\u6210\u3057\u3066\u3044\u308b\u4f01\u696d\u3067\u3042\u308c\u3070\u3001\u56fd\u5185\u306e\u53d6\u5f15\u5148\u3067\u3042\u3063\u3066\u3082IFRS\u6e96\u62e0\u3092\u8981\u671b\u3055\u308c\u308b\u3068\u3044\u3046\u53ef\u80fd\u6027\u3082\u3042\u308a\u305d\u3046\u3067\u3059\u3002<\/p>\n<h2><span id=\"i-2\">\u5b9f\u969b\u306b\u201d\u6e96\u62e0\u201d\u306b\u3042\u305f\u308a\u5fc5\u8981\u306a\u3053\u3068\u3068\u306f\uff1f<\/span><\/h2>\n<p><img decoding=\"async\" loading=\"lazy\" class=\"aligncenter  wp-image-986\" src=\"https:\/\/www.noc-net.co.jp\/blog\/ncblg-new\/wp-content\/uploads\/2015\/07\/accounting.jpg\" alt=\"accounting\" width=\"701\" height=\"468\" 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