{"id":1426,"date":"2020-09-08T18:28:43","date_gmt":"2020-09-08T09:28:43","guid":{"rendered":"https:\/\/kimera.jp\/?post_type=blog&#038;p=1426"},"modified":"2023-06-06T12:16:16","modified_gmt":"2023-06-06T03:16:16","slug":"%e3%80%8c%e5%ae%9f%e7%8f%be%e4%b8%bb%e7%be%a9%e3%81%ab%e3%82%88%e3%82%8b%e5%8f%8e%e7%9b%8a%e8%aa%8d%e8%ad%98%e3%80%8d%e3%81%8b%e3%82%89%e3%80%8c%e6%96%b0%e5%8f%8e%e7%9b%8a%e8%aa%8d%e8%ad%98%e5%9f%ba","status":"publish","type":"blog","link":"https:\/\/kurojica.com\/invoice\/blog\/1426\/","title":{"rendered":"\u300c\u5b9f\u73fe\u4e3b\u7fa9\u306b\u3088\u308b\u53ce\u76ca\u8a8d\u8b58\u300d\u304b\u3089\u300c\u65b0\u53ce\u76ca\u8a8d\u8b58\u57fa\u6e96\u300d\u306b\u5909\u66f4\u3059\u308b\u306b\u306f\uff1f"},"content":{"rendered":"\n<figure class=\"wp-block-image size-large\"><img decoding=\"async\" width=\"1024\" height=\"538\" src=\"\/invoice\/wp-content\/uploads\/2020\/09\/blog_change-revenue-recognition_main-1024x538.jpg\" alt=\"\u300c\u5b9f\u73fe\u4e3b\u7fa9\u306b\u3088\u308b\u53ce\u76ca\u8a8d\u8b58\u300d\u304b\u3089\u300c\u65b0\u53ce\u76ca\u8a8d\u8b58\u57fa\u6e96\u300d\u306b\u5909\u66f4\u3059\u308b\u306b\u306f\uff1f\" class=\"wp-image-1428\" srcset=\"https:\/\/kurojica.com\/invoice\/wp-content\/uploads\/2020\/09\/blog_change-revenue-recognition_main-1024x538.jpg 1024w, https:\/\/kurojica.com\/invoice\/wp-content\/uploads\/2020\/09\/blog_change-revenue-recognition_main-300x158.jpg 300w, https:\/\/kurojica.com\/invoice\/wp-content\/uploads\/2020\/09\/blog_change-revenue-recognition_main-768x403.jpg 768w, https:\/\/kurojica.com\/invoice\/wp-content\/uploads\/2020\/09\/blog_change-revenue-recognition_main.jpg 1200w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<p>\u3053\u3093\u306b\u3061\u306f\u3002<a href=\"\/invoice\/\" rel=\"noreferrer 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id=\"i\">\u9069\u5207\u306a\u53ce\u76ca\u8a8d\u8b58\u3092\u3057\u3066\u58f2\u4e0a\u3092\u8a08\u4e0a\u3057\u305f\u3044<\/span><\/h2>\n\n\n\n<p>\u3053\u3061\u3089\u306e\u4f01\u696d\u3067\u306f\u73fe\u5728\u3001\u58f2\u4e0a\u304c\u3042\u3063\u305f\u5834\u5408\u306b\u306f\u5f53\u6708\u306b\u3059\u3079\u30661\u30f6\u6708\u3067\u8a08\u4e0a\u3057\u3066\u3044\u307e\u3059\u3002\u3057\u304b\u3057\u3001\u3053\u306e\u300c\u5b9f\u73fe\u4e3b\u7fa9\u306e\u53ce\u76ca\u8a8d\u8b58\u300d\u304b\u3089\u5909\u66f4\u3057\u3066\u5f79\u52d9\u306e\u5b8c\u4e86\u6bce\u306b\u8a08\u4e0a\u3092\u884c\u3044\u3001\u3088\u308a\u9069\u5207\u306a\u58f2\u4e0a\u7ba1\u7406\u3092\u3059\u308b\u3053\u3068\u304c\u5927\u304d\u306a\u8ab2\u984c\u3068\u306e\u3053\u3068\u3067\u3057\u305f\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span id=\"i-2\">\u73fe\u5728\u306e\u696d\u52d9<\/span><\/h2>\n\n\n\n<p>\u73fe\u5728\u3001\u4e3b\u306a\u5546\u6750\u3067\u3042\u308b\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u30b5\u30fc\u30d3\u30b9\u306f\u3001\u307b\u307c\u500b\u5225\u898b\u7a4d\u308a\u3067\u3059\u3002\u6bce\u6708100\u301c200\u679a\u7a0b\u5ea6\u306e\u8acb\u6c42\u66f8\u304c\u767a\u884c\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u4e00\u62ec\u3067\u307e\u3068\u3081\u3066\u5165\u91d1\u3055\u308c\u308b\u5834\u5408\u3068\u5206\u5272\u3057\u3066\u5165\u91d1\u3055\u308c\u308b\u5834\u5408\u3068\u304c\u3042\u308a\u307e\u3059\u304c\u3001\u524d\u8ff0\u306e\u901a\u308a\u3001\u73fe\u5728\u306f\u5165\u91d1\u304c\u3042\u3063\u305f\u3089\u305d\u306e\u6708\u306b\u58f2\u4e0a\u306b\u4e00\u62ec\u8a08\u4e0a\u3057\u3066\u3044\u307e\u3059\u3002\u3057\u304b\u3057\u3053\u306e\u51e6\u7406\u3067\u306f\u3001\u58f2\u4e0a\u7ba1\u7406\u304c\u9069\u5207\u3067\u306f\u306a\u3044\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002\u307e\u305f\u3001\u3053\u3061\u3089\u306e\u4f01\u696d\u3067\u306f\u30a8\u30af\u30bb\u30eb\u30c7\u30fc\u30bf\u3067\u4e00\u89a7\u5316\u3057\u3066\u3044\u308b\u60c5\u5831\u304c\u3046\u307e\u304f\u7ba1\u7406\u3001\u6d3b\u7528\u3067\u304d\u3066\u3044\u306a\u3044\u70b9\u3082\u8ab2\u984c\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span id=\"i-3\">\u53ce\u76ca\u8a8d\u8b58\u57fa\u6e96\u306e\u5909\u9077<\/span><\/h2>\n\n\n\n<p>\u5f93\u6765\u3001\u4f1a\u8a08\u51e6\u7406\u4e0a\u306e\u53ce\u76ca\u8a8d\u8b58\u306f<strong>\uff081\uff09\u5b9f\u73fe\u4e3b\u7fa9\uff08\u8ca1\u8ca8\u306e\u79fb\u8ee2\u307e\u305f\u306f\u5f79\u52d9\u63d0\u4f9b\u306e\u5b8c\u4e86\uff09<\/strong>\u3068<strong>\uff082\uff09\u5bfe\u4fa1\u306e\u53d7\u9818\uff08\u73fe\u91d1\u7b49\u4fa1\u7269\u306e\u53d6\u5f97\uff09<\/strong>\u3092\u524d\u63d0\u3068\u3057\u3066\u3044\u307e\u3057\u305f\u3002\u3057\u304b\u3057\u3053\u306e\u8981\u4ef6\u3084\u5b9a\u7fa9\u304c\u66d6\u6627\u3067\u3042\u308b\u305f\u3081\u3001\u4f01\u696d\u5074\u306e\u3068\u3089\u3048\u65b9\u306b\u3088\u308a\u3001\u4f1a\u8a08\u4e0a\u306e\u58f2\u4e0a\u51e6\u7406\u306b\u5e45\u304c\u3042\u308b\u3068\u3044\u3046\u554f\u984c\u304c\u3042\u308a\u307e\u3057\u305f\u3002<\/p>\n\n\n\n<p>\u305d\u3053\u3067\u3001\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u59d4\u54e1\u4f1a\u306b\u3088\u308a2018\u5e743\u670830\u65e5\u306b\u4f1a\u8a08\u57fa\u6e96\u3068\u305d\u306e\u9069\u7528\u6307\u91dd\u304c\u516c\u8868\u3055\u308c\u3001\u53ce\u76ca\u57fa\u6e96\u306b\u306f\u65b0\u305f\u306a\u30eb\u30fc\u30eb\u304c\u660e\u78ba\u5316\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u65b0\u305f\u306a\u57fa\u6e96\u3067\u306f\u3001\u53ce\u76ca\u8a8d\u8b58\u306f<strong>\u9867\u5ba2\u306b\u652f\u914d\u304c\u79fb\u8ee2\u3055\u308c\u305f\uff08\u5546\u54c1\u3084\u30b5\u30fc\u30d3\u30b9\u3092\u81ea\u7531\u306b\u5229\u7528\u3067\u304d\u308b\u72b6\u614b\u306b\u306a\u3063\u305f\uff09\u6642\u70b9\u3067\u3001\u53ce\u76ca\u3092\u8a8d\u8b58\u3057\u3001\u58f2\u4e0a\u3092\u8a08\u4e0a\u3059\u308b<\/strong>\u3053\u3068\u306b\u306a\u308a\u307e\u3057\u305f\u3002\u307e\u305f\u3001\u305d\u306e\u9069\u7528\u3055\u308c\u308b\u30b5\u30fc\u30d3\u30b9\u306b\u3001\u4eca\u56de\u306e\u4f01\u696d\u306e\u3088\u3046\u306a\u30b5\u30d6\u30b9\u30af\u30ea\u30d7\u30b7\u30e7\u30f3\u30d3\u30b8\u30cd\u30b9\u3082\u5185\u5bb9\u306b\u3088\u308a\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u3053\u308c\u3089\u306e\u8a73\u7d30\u306a\u57fa\u6e96\u306f\u4ee5\u4e0b\u306b\u5b9a\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<ul>\n<li>\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u7b2c29\u53f7\u300e\u53ce\u76ca\u8a8d\u8b58\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u300f<\/li>\n\n\n\n<li>\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u9069\u7528\u6307\u91dd\u7b2c30\u53f7\u300e\u53ce\u76ca\u8a8d\u8b58\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u306e\u9069\u7528\u6307\u91dd\u300f<\/li>\n<\/ul>\n\n\n\n<p>\u3053\u308c\u306f\u56fd\u969b\u7684\u306a\u4f1a\u8a08\u57fa\u6e96\u3067\u3042\u308bIFRS\u7b2c15\u53f7\u3092\u30d9\u30fc\u30b9\u306b\u3057\u305f\u53ce\u76ca\u8a8d\u8b58\u57fa\u6e96\u3067\u3059\u3002\u3053\u306e\u57fa\u6e96\u306f\u9069\u7528\u5bfe\u8c61\u4f01\u696d\u306b\u304a\u3044\u3066\u3001\u73fe\u5728\u306f\u4efb\u610f\u9069\u7528\u306e\u7bc4\u56f2\u3067\u884c\u308f\u308c\u30012021\u5e74\u304b\u3089\u306f\u9069\u7528\u304c\u7fa9\u52d9\u5316\u3055\u308c\u308b\u4e88\u5b9a\u3067\u3059\u3002\u81ea\u793e\u304c\u3053\u306e\u57fa\u6e96\u306e\u63a1\u7528\u3092\u691c\u8a0e\u3059\u308b\u5834\u5408\u306b\u306f\u8a73\u7d30\u306e\u78ba\u8a8d\u304c\u5fc5\u8981\u3067\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span id=\"i-4\">\u30a8\u30af\u30bb\u30eb\u7ba1\u7406\u306b\u306f\u9650\u754c\u304c\u3042\u308b<\/span><\/h2>\n\n\n\n<p>\u4f1a\u8a08\u51e6\u7406\u3067\u306f\u3001\u5165\u91d1\u304c\u5148\u306b\u3042\u308c\u3070<a href=\"\/invoice\/solution\/advances-received\/\" target=\"_blank\" rel=\"noreferrer noopener\">\u524d\u53d7\u91d1<\/a>\uff08\u5951\u7d04\u8ca0\u50b5\uff09\u3078\u3001\u306a\u3051\u308c\u3070<a href=\"\/invoice\/solution\/advances-received\/\" target=\"_blank\" rel=\"noreferrer noopener\">\u58f2\u639b\u91d1<\/a>\uff08\u5951\u7d04\u8cc7\u7523\uff09\u306e\u79d1\u76ee\u3068\u3057\u3066\u628a\u63e1\u3092\u3057\u307e\u3059\u3002\u3053\u308c\u3089\u306e\u79d1\u76ee\u304b\u3089\u53ce\u76ca\u8a8d\u8b58\u3092\u3057\u305f\u6642\u70b9\u3067\u58f2\u4e0a\u3078\u3068\u4f1a\u8a08\u51e6\u7406\u3092\u3059\u308b\u306b\u306f\u3001\u65b0\u305f\u306a\u53ce\u76ca\u57fa\u6e96\u306e\u5224\u65ad\u306b\u5fc5\u8981\u306a\u60c5\u5831\u3092\u7ba1\u7406\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002\u5951\u7d04\u306e\u5185\u5bb9\u3084\u5f79\u52d9\u306e\u63d0\u4f9b\u72b6\u6cc1\u3001\u4e00\u62ec\u5165\u91d1\u304b\u5206\u5272\u5165\u91d1\u304b\u7b49\u306e\u60c5\u5831\u3067\u3059\u3002\u305d\u306e\u60c5\u5831\u306f\u591a\u304f\u3001\u7d4c\u7406\u62c5\u5f53\u8005\u304c\u305d\u306e\u628a\u63e1\u3092\u3059\u308b\u306e\u306f\u7169\u96d1\u3067\u3059\u3002\u3055\u3089\u306b\u53d6\u5f15\u5148\u6570\u304c\u5897\u3048\u308c\u3070\u7ba1\u7406\u30df\u30b9\u306e\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002\u3053\u308c\u3089\u3092\u3059\u3079\u3066\u30a8\u30af\u30bb\u30eb\u3067\u7ba1\u7406\u3057\u3064\u3064\u58f2\u4e0a\u8a08\u4e0a\u306e\u51e6\u7406\u3092\u3059\u308b\u306e\u306f\u3001\u9650\u754c\u304c\u3042\u308b\u3068\u8a00\u3048\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<figure 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