<\/p>\n

SFRS\uff08Singapore Financial Reporting Standard\uff1a\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u8ca1\u52d9\u5831\u544a\u57fa\u6e96\uff09\u306b\u3088\u308a\u3001IFRS\uff08\u56fd\u969b\u8ca1\u52d9\u5831\u544a\u57fa\u6e96\uff09\u3068\u307b\u307c\u540c\u69d8\u306a\u4f1a\u8a08\u5831\u544a\u306e\u30eb\u30fc\u30eb\u3092\u6301\u3064\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u3001IFRS\u306e\u57fa\u6e96\u5909\u66f4\u306b\u3082\u5373\u5ea7\u306b\u305f\u3044\u304a\u3046\u3057\u307e\u3059\u3002<\/p>\n

2019\u5e74\u304b\u3089\u30ea\u30fc\u30b9\u4f1a\u8a08\u306e\u57fa\u6e96\u306b\u5909\u66f4\u306e\u751f\u3058\u305fIFRS16\u3082\u3001\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u306b\u306f\u305d\u306e\u307e\u307e\u9069\u7528\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n

\u4eca\u56de\u306f\u3001\u3053\u306eIFRS16\u306b\u3064\u3044\u3066\u3001\u8981\u70b9\u3092\u307e\u3068\u3081\u3066\u304a\u4f1d\u3048\u3057\u307e\u3059\u3002<\/p>\n

 <\/p>\n

\u30ea\u30fc\u30b9\u4f1a\u8a08\u3063\u3066\u306a\u306b\uff1f<\/strong><\/p>\n

\u307e\u305a\u3001IFRS16\u306e\u5bfe\u8c61\u3068\u306a\u308b\u30ea\u30fc\u30b9\u4f1a\u8a08\u3092\u8aac\u660e\u3057\u307e\u3059\u3002<\/p>\n

\u30ea\u30fc\u30b9\u306e\u5b9a\u7fa9\u306f\u3001\u30ea\u30fc\u30b9\u4f1a\u793e\u304b\u3089\u4e8b\u696d\u7528\u8a2d\u5099\u3092\u501f\u308a\u3001\u8cc3\u501f\u6599\u3092\u652f\u6255\u3046\u3053\u3068\u3067\u3059\u3002<\/p>\n

\u305d\u306e\u30e1\u30ea\u30c3\u30c8\u306f\u3001\u8cc3\u501f\u6599\u3055\u3048\u6255\u3044\u7d9a\u3051\u308c\u3070\u8cfc\u5165\u3059\u308b\u305f\u3081\u306e\u8cc7\u91d1\u8abf\u9054\u3084\u52a3\u5316\u30fb\u578b\u843d\u3061\u306b\u3088\u308b\u640d\u5931\u3001\u6545\u969c\u3057\u305f\u5834\u5408\u306e\u8ca1\u52d9\u30ea\u30b9\u30af\u3092\u56de\u907f\u3067\u304d\u308b\u3068\u3053\u308d\u306b\u3042\u308a\u307e\u3059\u304c\u3001\u5951\u7d04\u306b\u3088\u3063\u3066\u306f\u3001\u4f1a\u8a08\u4e0a\u8cfc\u5165\u3068\u540c\u69d8\u306e\u8cc7\u7523\u8a08\u4e0a\u3092\u3059\u308b\u5fc5\u8981\u306e\u3042\u308b\u30ea\u30fc\u30b9\u304c\u5b58\u5728\u3057\u307e\u3059\u3002<\/p>\n

 <\/p>\n

\u3053\u308c\u306f\u3001\u6700\u7d42\u7684\u306b\u8a2d\u5099\u306e\u8b72\u6e21\u304c\u5b9a\u3081\u3089\u308c\u3066\u3044\u305f\u308a\u3057\u3066\u3001\u5b9f\u8cea\u7684\u306a\u58f2\u8cb7\u5951\u7d04\u306e\u5f62\u306b\u306a\u3063\u3066\u3044\u308b\u30ea\u30fc\u30b9\u3001\u3044\u308f\u3086\u308b\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u30fb\u30ea\u30fc\u30b9\u3068\u547c\u3070\u308c\u3066\u304d\u307e\u3057\u305f\u3002<\/p>\n

\u8a2d\u5099\u306e\u8b72\u6e21\u3092\u4f34\u308f\u306a\u3044\u30aa\u30da\u30ec\u30fc\u30c6\u30a3\u30f3\u30b0\u30fb\u30ea\u30fc\u30b9\u3067\u3042\u308c\u3070\u3001\u8cc3\u501f\u6599\u3092\u6bce\u671f\u8cbb\u7528\u8a08\u4e0a\u3059\u308c\u3070\u6e08\u3080\uff08\uff1d\u30aa\u30d5\u30fb\u30d0\u30e9\u30f3\u30b9\u51e6\u7406\uff09\u306e\u306b\u5bfe\u3057\u3066\u3001\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u30fb\u30ea\u30fc\u30b9\u306b\u8a72\u5f53\u3059\u308b\u5834\u5408\u306f\u3001\u30ea\u30fc\u30b9\u5951\u7d04\u6642\u306b\u8cc7\u7523\uff0f\u8ca0\u50b5\u8a08\u4e0a\uff08\uff1d\u30d0\u30e9\u30f3\u30b9\u30b7\u30fc\u30c8\u306b\u8a18\u8f09\u3055\u308c\u308b\u3068\u3044\u3046\u610f\u5473\u3067\u300c\u30aa\u30f3\u30fb\u30d0\u30e9\u30f3\u30b9\u51e6\u7406\u300d\u3068\u3044\u3044\u307e\u3059\uff09\u304c\u5fc5\u8981\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n

 <\/p>\n

IFRS16\u3067\u4f55\u304c\u5909\u308f\u3063\u305f\u306e\uff1f<\/strong><\/p>\n

2019\u5e741\u6708\u304b\u3089\u306e\u5909\u66f4\u3067\u3001\u30ea\u30fc\u30b9\u4f1a\u8a08\u306b\u95a2\u3059\u308bIFRS16\u306e\u57fa\u6e96\u306b\u5909\u66f4\u304c\u52a0\u3048\u3089\u308c\u307e\u3057\u305f\u3002<\/p>\n

\u3053\u308c\u306b\u3088\u308a\u3001\u4e0a\u8a18\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u30fb\u30ea\u30fc\u30b9\u3068\u30aa\u30da\u30ec\u30fc\u30c6\u30a3\u30f3\u30b0\u30fb\u30ea\u30fc\u30b9\u306e\u533a\u5206\u304c\u306a\u304f\u306a\u308a\u3001\u539f\u5247\u3059\u3079\u3066\u306e\u30ea\u30fc\u30b9\u306f\u30aa\u30f3\u30fb\u30d0\u30e9\u30f3\u30b9\u51e6\u7406\u3055\u308c\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3057\u305f\u3002<\/p>\n

\u3053\u308c\u306f\u3001\u30ea\u30fc\u30b9\u3092\u884c\u3046\u9805\u76ee\u3059\u3079\u3066\u3067\u30d0\u30e9\u30f3\u30b9\u30b7\u30fc\u30c8\u4e0a\u306b\u5f71\u97ff\u304c\u51fa\u308b\u3053\u3068\u3092\u610f\u5473\u3057\u307e\u3059\u3002<\/p>\n

\u305f\u3060\u3057\u3001\u3053\u308c\u306f\u501f\u308a\u624b\u5074\uff08Lessee\uff09\u306e\u307f\u306e\u5909\u66f4\u3067\u3042\u308a\u3001\u8cb8\u3057\u624b\u30ea\u30fc\u30b9\u696d\u8005\uff08Lessor\uff09\u306e\u4f1a\u8a08\u3067\u306f\u5f15\u304d\u7d9a\u304d\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u30fb\u30ea\u30fc\u30b9\uff0f\u30aa\u30da\u30ec\u30fc\u30c6\u30a3\u30f3\u30b0\u30fb\u30ea\u30fc\u30b9\u306e\u533a\u5206\u306b\u6cbf\u3063\u3066\u30aa\u30f3\u30fb\u30d0\u30e9\u30f3\u30b9\u51e6\u7406\uff0f\u30aa\u30d5\u30fb\u30d0\u30e9\u30f3\u30b9\u51e6\u7406\u304c\u884c\u308f\u308c\u307e\u3059\u3002<\/p>\n

 <\/p>\n

\u672c\u5f53\u306b\u5168\u90e8\u306e\u30ea\u30fc\u30b9\u304c\u5bfe\u8c61\uff1f<\/strong><\/p>\n

\u53b3\u5bc6\u306b\u306f\u3001\u65b0\u305f\u306bIFRS16\u3067\u63a1\u7528\u3055\u308c\u305f\u6982\u5ff5\u3068\u3057\u3066\u3001\u30ea\u30fc\u30b9\u8a2d\u5099\u306e\u4f7f\u7528\u6a29\uff08Right-of-Use\uff09\u3068\u3044\u3046\u57fa\u6e96\u304c\u8a2d\u3051\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n

\u3053\u308c\u306f\u3001\u501f\u308a\u624b\u304c\u5f53\u8a72\u8a2d\u5099\u306e\u652f\u914d\u6a29\u3092\u6709\u3059\u308b\u304b\u5426\u304b\u3001\u3068\u3044\u3046\u57fa\u6e96\u3067\u3042\u308a\u3001\u5951\u7d04\u5f62\u614b\u306b\u3088\u3089\u305a\u3001\u4e8b\u52d9\u6240\u306e\u8cc3\u8cb8\u501f\u5951\u7d04\u3082\u5bfe\u8c61\u306b\u306a\u308b\u3068\u8003\u3048\u3089\u308c\u307e\u3059\u3002<\/p>\n

\u3057\u304b\u3057\u3001\u30ea\u30fc\u30b9\u304c\u7c21\u5358\u306a\u6a5f\u6750\u3092\u542b\u3080\u3082\u306e\u3067\u3042\u308b\u4ee5\u4e0a\u3001\u3059\u3079\u3066\u306e\u30ea\u30fc\u30b9\u8a2d\u5099\u3092\u5bfe\u8c61\u306b\u3059\u308b\u3053\u3068\u306f\u73fe\u5b9f\u7684\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n

\u5c11\u984d\u30ea\u30fc\u30b9\u3001\u304a\u3088\u3073\u77ed\u671f\u30ea\u30fc\u30b9\u306fIFRS16\u306e\u9069\u7528\u3092\u514d\u308c\u3001\u30aa\u30f3\u30fb\u30d0\u30e9\u30f3\u30b9\u51e6\u7406\u3057\u306a\u3044\u3053\u3068\u304c\u8a8d\u3081\u3089\u308c\u307e\u3059\u3002<\/p>\n

 <\/p>\n

\u5c11\u984d\u30ea\u30fc\u30b9\u306e\u57fa\u6e96\u306fUSD5,000\uff08\u2252S$6,800\uff09\u3092\u8d85\u3048\u308b\u304b\u5426\u304b\u3001\u3068\u3044\u3046\u3082\u306e\u3067\u3059\u3002
\n\u4e00\u65b9\u3001\u77ed\u671f\u30ea\u30fc\u30b9\u3068\u306f\u3001\u30ea\u30fc\u30b9\u5951\u7d04\u671f\u9593\u304c12\u304b\u6708\u3092\u8d85\u3048\u306a\u3044\u3082\u306e\u3092\u6307\u3057\u307e\u3059\u3002<\/p>\n

\u3055\u3089\u306b\u3001\u5f8c\u8005\u306e\u77ed\u671f\u30ea\u30fc\u30b9\u306e\u5224\u65ad\u57fa\u6e96\u3068\u3057\u3066\u306f\u3001\u5358\u7d14\u306a\u5951\u7d04\u671f\u9593\u3060\u3051\u3067\u306a\u304f\u3001\u5ef6\u9577\u30aa\u30d7\u30b7\u30e7\u30f3\u3001\u304a\u3088\u3073\u89e3\u7d04\u30aa\u30d7\u30b7\u30e7\u30f3\u3092\u52a0\u5473\u3057\u3066\u5224\u65ad\u3059\u308b\u3053\u3068\u304cIRFRS16\u3067\u6c42\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n

\u5177\u4f53\u7684\u306b\u306f\u3001\u5408\u7406\u7684\u306b\u8003\u3048\u3066\u5951\u7d04\u306e\u5ef6\u9577\u304c\u78ba\u5b9f\u3068\u306a\u308b\u5f62\u3067\u30aa\u30d7\u30b7\u30e7\u30f3\u304c\u63d0\u793a\u3055\u308c\u3066\u3044\u308b\u5834\u5408\u3001\u304a\u3088\u3073\u5951\u7d04\u671f\u9593\u9014\u4e2d\u3067\u89e3\u7d04\u3092\u884c\u308f\u306a\u3044\u3053\u3068\u304c\u5408\u7406\u7684\u306b\u8003\u3048\u3066\u78ba\u5b9f\u3067\u3042\u308b\u5f62\u3067\u30aa\u30d7\u30b7\u30e7\u30f3\u304c\u63d0\u793a\u3055\u308c\u3066\u3044\u308b\u5834\u5408\u306b\u306f\u3001\u5f53\u8a72\u5ef6\u9577\u671f\u9593\u306f\u30ea\u30fc\u30b9\u5951\u7d04\u671f\u9593\u306b\u542b\u3081\u3066\u8a08\u7b97\u3059\u308b\u3001\u3068\u3044\u3046\u3082\u306e\u3067\u3059\u3002<\/p>\n

 <\/p>\n

\u5168\u4f53\u7684\u306a\u5f71\u97ff\u306f\uff1f<\/strong><\/p>\n

\u30b7\u30a7\u30a2\u30a8\u30b3\u30ce\u30df\u30fc\u3001\u30ae\u30b0\u30a8\u30b3\u30ce\u30df\u30fc\u304c\u6df1\u307e\u308b\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u3001\u3069\u306e\u4f01\u696d\u3082IFRS16\u306e\u65b0\u57fa\u6e96\u306b\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n

\u30d0\u30e9\u30f3\u30b9\u30b7\u30fc\u30c8\u306b\u5f71\u97ff\u304c\u51fa\u308b\u53ef\u80fd\u6027\u304c\u9ad8\u304f\u306a\u308a\u3001\u3053\u308c\u307e\u3067\u8a08\u4e0a\u3059\u308b\u5fc5\u8981\u306e\u306a\u304b\u3063\u305f\u8cc7\u7523\u3068\u8ca0\u50b5\u3092\u8a08\u4e0a\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u306e\u3067\u3001\u76f8\u5bfe\u7684\u306b\u8cc7\u672c\u306e\u984d\u304c\u5c0f\u3055\u304f\u306a\u308a\u3001\u81ea\u5df1\u8cc7\u672c\u6bd4\u7387\u304c\u4e0b\u304c\u308a\u307e\u3059\u3002<\/p>\n

\u307e\u305f\u3001\u7d30\u304b\u3044\u3053\u3068\u3067\u3059\u304c\u3001\u30a4\u30f3\u30ab\u30e0\u30b9\u30c6\u30fc\u30c8\u30e1\u30f3\u30c8\uff08\uff1d\u640d\u76ca\u8a08\u7b97\u66f8\uff09\u3067\u3082\u3001\u3053\u308c\u307e\u3067\u8cc3\u501f\u6599\u306e\u8cbb\u7528\u51e6\u7406\u3060\u3051\u3092\u3057\u3066\u3044\u305f\u3068\u3053\u308d\u304c\u3001\u8cc7\u7523\u306e\u6e1b\u4fa1\u511f\u5374\u8cbb\u7528\u3001\u304a\u3088\u3073\u652f\u6255\u3044\u5229\u606f\u306b\u3088\u308b\u55b6\u696d\u5916\u8cbb\u7528\u306e\u8a08\u4e0a\u306b\u5206\u304b\u308c\u307e\u3059\u3002<\/p>\n

\u7d50\u679c\u3068\u3057\u3066\u3001\u55b6\u696d\u5229\u76ca\u304c\u5229\u606f\u5206\u4e0a\u6607\u3059\u308b\u3053\u3068\u306b\u306a\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\n

 <\/p>\n

\u4f1a\u8a08\u306b\u95a2\u3059\u308b\u304a\u554f\u3044\u5408\u308f\u305b\u306f\u3082\u3061\u308d\u3093\u3001\u52b4\u52d9\u3084\u7a0e\u52d9\u306b\u95a2\u3059\u308b\u304a\u554f\u3044\u5408\u308f\u305b\u3082\u3001\u304a\u5f85\u3061\u3057\u3066\u304a\u308a\u307e\u3059\u3002
\n\u4ee5\u4e0b\u306e\u30ea\u30f3\u30af\u304b\u3089\u3001\u304a\u6c17\u8efd\u306b\u3054\u76f8\u8ac7\u304f\u3060\u3055\u3044\u3002<\/p>\n

 <\/p>\n

 <\/p>\n

\u682a\u5f0f\u4f1a\u793e\u6771\u4eac\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u30d5\u30a1\u30fc\u30e0\u00a0 \u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u6cd5\u4eba
\n\u8fd1\u85e4\u8cb4\u653f<\/p>\n

<\/p>\n

kondo.takamasa@tokyoconsultinggroup.com<\/a><\/p>\n

+65-6632-3589<\/p>\n

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