\u25a0\u30ab\u30f3\u30dc\u30b8\u30a2\u4f01\u696d\u7d4c\u55b6\u3078\u306e\u5fc3\u5f97<\/p>\n

\u7686\u69d8\u3053\u3093\u306b\u3061\u306f\u3001\u30ab\u30f3\u30dc\u30b8\u30a2\u99d0\u5728\u54e1\u306e\u6fa4\u67f3\u3067\u3059\u3002<\/p>\n

\u4eca\u56de\u306f\u3001\u524d\u56de\u306b\u5f15\u304d\u7d9a\u304d\u300c\u30d0\u30e9\u30f3\u30b9\u30b9\u30b3\u30a2\u30ab\u30fc\u30c9\u300d\u306b\u3064\u3044\u3066\u304a\u8a71\u3057\u3057\u307e\u3059\u3002<\/p>\n

 <\/p>\n

\u30d0\u30e9\u30f3\u30b9\u30b9\u30b3\u30a2\u30ab\u30fc\u30c9\u3068\u306f\u30d3\u30b8\u30e7\u30f3\u3068\u6226\u7565\u3092\u660e\u78ba\u306b\u3059\u308b\u3053\u3068\u3067\u3001\u8ca1\u52d9\u6570\u5024\u306b\u8868\u3055\u308c\u308b\u696d\u7e3e\u3060\u3051\u3067\u306f\u306a\u304f\u3001\u8ca1\u52d9\u4ee5\u5916\u306e\u7d4c\u55b6\u72b6\u6cc1\u3084\u7d4c\u55b6\u54c1\u8cea\u304b\u3089\u7d4c\u55b6\u3092\u8a55\u4fa1\u3057\u3001\u30d0\u30e9\u30f3\u30b9\u306e\u3068\u308c\u305f\u696d\u7e3e\u8a55\u4fa1\u3092\u884c\u3046\u305f\u3081\u306e\u624b\u6cd5\u3067\u3059\u3002<\/p>\n

\u30d0\u30e9\u30f3\u30b9\u30b9\u30ab\u30ab\u30fc\u30c9\u306f\u3001\u8ca1\u52d9\u306e\u8996\u70b9\u3001\u9867\u5ba2\u306e\u8996\u70b9\u3001\u30d7\u30ed\u30bb\u30b9\u306e\u8996\u70b9\u305d\u3057\u3066\u7d44\u7e54\u306e\u8996\u70b9\u306e\uff14\u3064\u3067\u69cb\u6210\u3055\u308c\u3066\u304a\u308a\u3001\u305d\u308c\u305e\u308c\u4f1a\u793e\u306e\u76ee\u6307\u3059\u30d3\u30b8\u30e7\u30f3\u3092\u9054\u6210\u3059\u308b\u305f\u3081\u306e\u5177\u4f53\u7684\u306a\u884c\u52d5\u6307\u6a19\u306b\u306a\u3063\u3066\u3044\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002\u3053\u308c\u304c\u3001\u6226\u7565\u3092\u5b9f\u73fe\u3055\u305b\u308b\u305f\u3081\u306e\u91cd\u8981\u306a\u30c4\u30fc\u30eb\u3068\u306a\u308b\u306e\u3067\u3059\u3002<\/p>\n

 <\/p>\n

 <\/p>\n

 <\/p>\n

\u3053\u306e\u56f3\u3092\u77e5\u3063\u3066\u3044\u308b\u7d4c\u55b6\u8005\u306f\u591a\u304f\u3044\u307e\u3059\u304c\u3001\u3053\u308c\u3092\u81ea\u5206\u306e\u4f1a\u793e\u306b\u7f6e\u304d\u63db\u3048\u5b9f\u8df5\u3057\u3066\u3044\u308b\u7d4c\u55b6\u8005\u306f\u5c11\u306a\u3044\u3088\u3046\u306b\u601d\u3044\u307e\u3059\u3002\u65e5\u672c\u3067\u3082\u30ab\u30f3\u30dc\u30b8\u30a2\u3067\u3082\u7d4c\u55b6\u306e\u610f\u5473\u306f\u5909\u308f\u308a\u307e\u305b\u3093\u3002\u305d\u3057\u3066\u3001\u6559\u79d1\u66f8\u901a\u308a\u306e\u7d4c\u55b6\u304c\u65b0\u8208\u56fd\u30ab\u30f3\u30dc\u30b8\u30a2\u3067\u306f\u7279\u306b\u6709\u52b9\u306b\u306a\u308b\u306e\u3067\u3059\u3002<\/p>\n

 <\/p>\n

\u4f8b\u3048\u3070\u3001\u7d44\u7e54\u306e\u8996\u70b9\u3002\u3053\u306e\u8996\u70b9\u306f\u3001\u9867\u5ba2\u306e\u8996\u70b9\u3068\u30d7\u30ed\u30bb\u30b9\u306e\u8996\u70b9\u3092\u5411\u4e0a\u3055\u305b\u3001\u30d3\u30b8\u30e7\u30f3\u3092\u9054\u6210\u3059\u308b\u305f\u3081\u306e\u57fa\u790e\u3068\u306a\u308b\u8996\u70b9\u3067\u3059\u3002\u3053\u306e\u7d44\u7e54\u306e\u8996\u70b9\u306f\u3001\u66f8\u7c4d\u306b\u3088\u3063\u3066\u306f\u300c\u5b66\u7fd2\u3068\u6210\u9577\u306e\u8996\u70b9\u300d\u3068\u66f8\u304b\u308c\u3066\u3044\u308b\u3053\u3068\u3082\u3042\u308a\u307e\u3059\u3002\u3057\u305f\u304c\u3063\u3066\u3001\u3053\u306e\u6307\u6a19\u304c\u78ba\u7acb\u3055\u308c\u306a\u3044\u9650\u308a\u3001\u6226\u7565\u305d\u306e\u3082\u306e\u306e\u5b9f\u884c\u529b\u304c\u4f34\u308f\u306a\u3044\u3053\u3068\u304c\u308f\u304b\u308a\u307e\u3059\u3002<\/p>\n

 <\/p>\n

\u3069\u3093\u306a\u4f01\u696d\u306b\u304a\u3044\u3066\u3082\u3053\u306e\u30b9\u30b3\u30a2\u30ab\u30fc\u30c9\u306f\u7570\u306a\u308a\u3001\u305d\u3057\u3066\u5f37\u307f\u3068\u5f31\u307f\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n

\u4f8b\u3048\u3070\u30c7\u30a3\u30ba\u30cb\u30fc\u30e9\u30f3\u30c9\u3084\u30b9\u30bf\u30fc\u30d0\u30c3\u30af\u30b9\u306f\u9867\u5ba2\u306e\u8996\u70b9\u304c\u3068\u3066\u3082\u4e0a\u624b\u304f\u3044\u3063\u3066\u3044\u308b\u4f01\u696d\u3060\u3068\u8a00\u3048\u307e\u3059\u3002\u307e\u305f\u3001\u30c8\u30e8\u30bf\u81ea\u52d5\u8eca\u3084\u30e6\u30cb\u30af\u30ed\u3001\u30de\u30af\u30c9\u30ca\u30eb\u30c9\u306f\u30d7\u30ed\u30bb\u30b9\u306e\u8996\u70b9\u304c\u4e0a\u624b\u304f\u3044\u3063\u3066\u3044\u308b\u4f01\u696d\u3067\u3059\u3002<\/p>\n

 <\/p>\n

\u3057\u304b\u3057\u3001\u3053\u3053\u306b\u6319\u3052\u305f\u4f01\u696d\u306e\u4e00\u756a\u306e\u8ca1\u7523\u306f\u793e\u54e1\u3067\u3059\u3002\u3069\u3093\u306a\u306b\u826f\u3044\u6226\u7565\u3084\u5546\u54c1\u304c\u3042\u3063\u305f\u3068\u3057\u3066\u3082\u3001\u512a\u308c\u305f\u4eba\u3001\u7d44\u7e54\u304c\u306a\u3051\u308c\u3070\u4e8b\u696d\u306f\u4e0a\u624b\u304f\u3044\u304d\u307e\u305b\u3093\u3002<\/p>\n

\u305d\u3046\u8003\u3048\u305f\u3068\u304d\u3001\u4f01\u696d\u3067\u6700\u3082\u91cd\u8981\u8996\u3059\u3079\u304d\u6307\u6a19\u306f\u7d44\u7e54\u306e\u8996\u70b9\u3067\u3042\u308b\u3068\u3044\u3046\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n

 <\/p>\n

 <\/p>\n

IFRS<\/span>\u5206\u91ce<\/p>\n

 <\/span><\/p>\n

IAS2<\/span>\u53f7\u3001\u68da\u5378\u8cc7\u7523\u306b\u3064\u3044\u3066<\/p>\n

 <\/span><\/p>\n

\u7686\u69d8\u3053\u3093\u306b\u3061\u306f\u3001\u30ab\u30f3\u30dc\u30b8\u30a2\u99d0\u5728\u54e1\u306e\u516c\u8a8d\u4f1a\u8a08\u58eb\u306e\u718a\u8c37\u3067\u3059\u3002\u4eca\u56de\u306f\u68da\u5378\u8cc7\u7523\u306e\u5206\u91ce\u306b\u3064\u3044\u3066\u304a\u4f1d\u3048\u3057\u307e\u3059\u3002\u68da\u5378\u8cc7\u7523\u306b\u95a2\u3057\u3066\u3001\u65e5\u672c\u3067\u3082\uff29\uff26\uff32\uff33\u306b\u53ce\u6582\u3059\u308b\u52d5\u304d\u304c\u51fa\u3066\u3044\u307e\u3059\u304c\u3001\u307e\u3060\u9055\u3044\u306f\u5b58\u5728\u3057\u3066\u3044\u307e\u3059\u306e\u3067\u3001\u305d\u306e\u9055\u3044\u306b\u4eca\u56de\u306f\u7279\u306b\u7740\u76ee\u3057\u3066\u3044\u304d\u305f\u3044\u3068\u601d\u3044\u307e\u3059\u3002<\/p>\n

 <\/span><\/p>\n

\u2460\u68da\u5378\u8cc7\u7523\u306e\u7bc4\u56f2<\/p>\n

\u2461\u4ed5\u5165\u5272\u5f15\u306e\u51e6\u7406<\/p>\n

\u2462\u88fd\u9020\u9593\u63a5\u8cbb\u306e\u914d\u8ce6<\/p>\n

\u2463\u68da\u5378\u8cc7\u7523\u306e\u539f\u4fa1\u914d\u5206<\/p>\n

\u2464\u68da\u5378\u8cc7\u7523\u306e\u8a55\u4fa1\uff08\u6d17\u66ff\u65b9\u5f0f\u3001\u5207\u653e\u65b9\u5f0f\u3002\u4e00\u5f8b\u306b\u6e2c\u5b9a\u3059\u3079\u304d\u304b\u5426\u304b\u3002\uff09<\/p>\n

 <\/span><\/p>\n

\uff29\uff26\uff32\uff33\u3068\u65e5\u672c\u57fa\u6e96\u3067\u306f\u4ee5\u4e0a\u306e\u70b9\u3067\u7570\u306a\u308a\u307e\u3059\u3002\u65e5\u672c\u3067\u3082\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u7b2c9<\/span>\u53f7\u300c\u68da\u5378\u8cc7\u7523\u306e\u8a55\u4fa1\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u300d\u304c\u5e73\u621020<\/span>\u5e744<\/span>\u67081<\/span>\u65e5\u4ee5\u5f8c\u306b\u958b\u59cb\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u304b\u3089\u9069\u7528\u3055\u308c\u3066\u3044\u3066\u3001\u3060\u3044\u3076\uff29\uff26\uff32\uff33\u306e\u898f\u5b9a\u306b\u8fd1\u3065\u3044\u305f\u3068\u3044\u3048\u307e\u3059\u304c\u3001\u307e\u3060\u4e0a\u8a18\u306e\u5dee\u7570\u304c\u6b8b\u3063\u3066\u3044\u307e\u3059\u3002\u305d\u306e\u70b9\u3092\u7c21\u6f54\u306b\u3054\u8aac\u660e\u3057\u305f\u3044\u3068\u601d\u3044\u307e\u3059\u3002<\/p>\n

 <\/span><\/p>\n

\u2460\u68da\u5378\u8cc7\u7523\u306e\u7bc4\u56f2\u306b\u3064\u3044\u3066<\/p>\n

\u3000\u68da\u5378\u8cc7\u7523\u306e\u7bc4\u56f2\u3067\u3059\u304c\u3001\u305d\u308c\u307b\u3069\u9055\u3044\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u8ca9\u58f2\u3092\u76ee\u7684\u3068\u3057\u3066\u6240\u6709\u3055\u308c\u308b\u5b8c\u6210\u54c1\u3084\u305d\u306e\u88fd\u9020\u9014\u4e2d\u306e\u54c1\u3092\u6307\u3057\u307e\u3059\u3002\u65e5\u672c\u57fa\u6e96\u3067\u306f\u3001\u300c\u8ca9\u58f2\u6d3b\u52d5\u53ca\u3073\u4e00\u822c\u7ba1\u7406\u6d3b\u52d5\u306b\u304a\u3044\u3066\u77ed\u671f\u9593\u306b\u6d88\u8cbb\u3055\u308c\u308b\u3079\u304d\u8ca1\u8ca8\u300d\u3082\u68da\u5378\u8cc7\u7523\u3068\u3055\u308c\u3066\u3044\u307e\u3059\u304c\u3001\uff29\uff26\uff32\uff33\u306e\u5b9a\u7fa9\u306b\u306f\u542b\u307e\u308c\u307e\u305b\u3093\u3002\u305d\u306e\u70b9\u304c\u5dee\u7570\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n

 <\/span><\/p>\n

\u2461\u4ed5\u5165\u5272\u5f15\u306e\u51e6\u7406<\/p>\n

\u3000\u5546\u54c1\u3092\u4ed5\u5165\u308c\u308b\u969b\u3001\u4ed5\u5165\u5024\u5f15\u3084\u4ed5\u5165\u623b\u3057\u304c\u767a\u751f\u3059\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u304c\u3001\u305d\u306e\u5834\u5408\u3001\u68da\u5378\u8cc7\u7523\u304b\u3089\u63a7\u9664\u3059\u308b\u4f1a\u8a08\u51e6\u7406\u3092\u884c\u3046\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002\u3057\u304b\u3057\u3001\u4ed5\u5165\u5272\u5f15\uff08\uff1d\u4ed5\u5165\u306b\u4fc2\u308b\u8cb7\u639b\u91d1\u3092\u524d\u5012\u3067\u652f\u6255\u3063\u305f\u5834\u5408\u306e\u5229\u606f\u306e\u514d\u9664\u984d\uff09\u306e\u5834\u5408\u306f\u65e5\u672c\u57fa\u6e96\u3067\u306f\u55b6\u696d\u5916\u53ce\u76ca\u3068\u3057\u3066\u8a08\u4e0a\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002\uff29\uff26\uff32\uff33\u3067\u306f\u4ed5\u5165\u5272\u5f15\u3084\u4ed5\u5165\u623b\u3057\u3068\u540c\u3058\u304f\u3001\u68da\u5378\u8cc7\u7523\u304b\u3089\u306e\u63a7\u9664\u3068\u3044\u3046\u51e6\u7406\u306b\u306a\u308a\u307e\u3059\u3002\u3053\u306e\u3088\u3046\u306b\u4ed5\u5165\u5272\u5f15\u306e\u51e6\u7406\u306b\u5dee\u7570\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n

 <\/span><\/p>\n

\u2462\u88fd\u9020\u9593\u63a5\u8cbb\u306e\u914d\u8ce6<\/p>\n

\u3000\uff29\uff26\uff32\uff33\u3067\u306f\u56fa\u5b9a\u88fd\u9020\u9593\u63a5\u8cbb\u306f\u3001\u751f\u7523\u8a2d\u5099\u306e\u6b63\u5e38\u751f\u7523\u80fd\u529b\u306b\u57fa\u3065\u3044\u3066\u3001\u914d\u8ce6\u3055\u308c\u307e\u3059\u304c\u3001\u65e5\u672c\u57fa\u6e96\u3067\u306f\u6b63\u5e38\u751f\u7523\u80fd\u529b\u3068\u3044\u3046\u6982\u5ff5\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u671f\u5f85\u5b9f\u969b\u64cd\u696d\u5ea6\u3068\u3044\u3046\u6982\u5ff5\u304c\u4e00\u756a\u8fd1\u4f3c\u3057\u3066\u3044\u308b\u3068\u3044\u3048\u307e\u3059\u3002\u307e\u305f\u3001\u671f\u4e2d\u306b\u751f\u7523\u4f4e\u4e0b\u3001\u8a2d\u5099\u904a\u4f11\u304c\u767a\u751f\u3057\u3066\u3082\u5404\u751f\u7523\u5358\u4f4d\u306b\u4e88\u5b9a\u914d\u8ce6\u3055\u308c\u305f\u56fa\u5b9a\u88fd\u9020\u9593\u63a5\u8cbb\u306f\u5897\u52a0\u3055\u305b\u307e\u305b\u3093\u3002\u3053\u308c\u306f\u65e5\u672c\u57fa\u6e96\u3068\u306f\u7570\u306a\u308b\u3068\u8003\u3048\u3089\u308c\u307e\u3059\u3002\u65e5\u672c\u57fa\u6e96\u3067\u306f\u5b9f\u969b\u306e\u64cd\u696d\u5ea6\u3068\u671f\u5f85\u5b9f\u969b\u64cd\u696d\u5ea6\u306e\u5dee\u304b\u3089\u751f\u3058\u305f\u91d1\u984d\u7684\u5dee\u7570\u306f\u68da\u5378\u8cc7\u7523\u306b\u914d\u8ce6\u3057\u3001\u539f\u4fa1\u3092\u5897\u984d\u3055\u305b\u308b\u304b\u3089\u3067\u3059\u3002\uff29\uff26\uff32\uff33\u3067\u306f\u3053\u306e\u91d1\u984d\u306f\u68da\u5378\u8cc7\u7523\u306e\u91d1\u984d\u3067\u306f\u306a\u304f\u3001\u671f\u9593\u8cbb\u7528\u3068\u3057\u3066\u51e6\u7406\u3055\u308c\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n

\u3000\u3053\u306e\u8a71\u306f\u306a\u304b\u306a\u304b\u5c11\u3005\u306e\u8aac\u660e\u3067\u306f\u7406\u89e3\u3067\u304d\u306a\u3044\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u306e\u3067\u3001\u3044\u305a\u308c\u8a73\u7d30\u306b\u8aac\u660e\u3067\u304d\u308b\u6a5f\u4f1a\u3092\u8a2d\u3051\u305f\u3044\u3068\u601d\u3044\u307e\u3059\u3002<\/p>\n

 <\/span><\/p>\n

\u2463\u68da\u5378\u8cc7\u7523\u306e\u539f\u4fa1\u914d\u5206<\/p>\n

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\u3000\uff08\uff11\uff09\u65e5\u672c\u57fa\u6e96\u3067\u306f\u3001\u68da\u5378\u8cc7\u7523\u306e\u8a55\u4fa1\u65b9\u6cd5\u3068\u3057\u3066\u58f2\u4fa1\u9084\u5143\u6cd5\u306e\u4f7f\u7528\u304c\u8a8d\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u304c\u3001\uff29\uff26\uff32\uff33\u57fa\u6e96\u3067\u306f\u3001\u9069\u7528\u7d50\u679c\u304c\u539f\u4fa1\u3068\u8fd1\u4f3c\u3059\u308b\u5834\u5408\u306b\u306e\u307f\u3001\u7c21\u4fbf\u6cd5\u3068\u3057\u3066\u4f7f\u7528\u304c\u8a8d\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n

\u3000\uff08\uff12\uff09\u65e5\u672c\u3067\u306f\u3001\u671f\u672b\u6642\u70b9\u3067\u68da\u5378\u8cc7\u7523\u306e\u5927\u90e8\u5206\u304c\u6700\u7d42\u4ed5\u5165\u3067\u69cb\u6210\u3055\u308c\u3066\u3044\u308b\u5834\u5408\u3084\u671f\u672b\u6642\u70b9\u3067\u306e\u68da\u5378\u8cc7\u7523\u306e\u91cd\u8981\u6027\u304c\u4e4f\u3057\u3044\u5834\u5408\u306b\u6700\u7d42\u4ed5\u5165\u539f\u4fa1\u6cd5\u306e\u9069\u7528\u3092\u5bb9\u8a8d\u3057\u3066\u3044\u307e\u3059\u304c\u3001\uff29\uff26\uff32\uff33\u57fa\u6e96\u3067\u306f\u6700\u7d42\u4ed5\u5165\u539f\u4fa1\u6cd5\u306e\u9069\u7528\u306f\u8a8d\u3081\u3066\u3044\u307e\u305b\u3093\u3002<\/p>\n

 <\/span><\/p>\n

\u2464\u68da\u5378\u8cc7\u7523\u306e\u8a55\u4fa1<\/p>\n

\u3000\u68da\u5378\u8cc7\u7523\u306e\u8a55\u4fa1\u306b\u304a\u3044\u3066\u3001\u65e5\u672c\u57fa\u6e96\u3068\uff29\uff26\uff32\uff33\u57fa\u6e96\u3067\u306f\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u5dee\u7570\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n

\u3000\uff08\uff11\uff09\uff29\uff26\uff32\uff33\u57fa\u6e96\u3067\u306f\u6d17\u66ff\u6cd5\u306e\u307f\u9069\u7528\u3055\u308c\u307e\u3059\u304c\u3001\u65e5\u672c\u57fa\u6e96\u3067\u306f\u6d17\u66ff\u6cd5\u3068\u5207\u653e\u6cd5\u306e\u3044\u3059\u308c\u304b\u3092\u7528\u3044\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n

\u3000\uff08\uff12\uff09\uff29\uff26\uff32\uff33\u57fa\u6e96\u3067\u306f\u68da\u5378\u8cc7\u7523\u306e\u8a55\u4fa1\u306f\u6b63\u5473\u5b9f\u73fe\u53ef\u80fd\u4fa1\u984d\u304c\u7528\u3044\u3089\u308c\u307e\u3059\u304c\u3001\u65e5\u672c\u57fa\u6e96\u3067\u306f\u6b63\u5473\u5b9f\u73fe\u53ef\u80fd\u4fa1\u984d\u3092\u539f\u5247\u3068\u3057\u3066\u3001\u6240\u5b9a\u306e\u5834\u5408\u306b\u518d\u8abf\u9054\u539f\u4fa1\u3092\u7528\u3044\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3068\u3044\u3046\u898f\u5b9a\u306b\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n

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