{"id":2224,"date":"2021-02-18T14:32:01","date_gmt":"2021-02-18T05:32:01","guid":{"rendered":"https:\/\/kimera.jp\/?post_type=blog&#038;p=2224"},"modified":"2023-06-07T14:57:43","modified_gmt":"2023-06-07T05:57:43","slug":"ifrs%e3%81%a8%e3%81%af%ef%bc%9f%e5%89%8d%e5%8f%97%e9%87%91%e7%ae%a1%e7%90%86%e3%81%ae%e3%83%9d%e3%82%a4%e3%83%b3%e3%83%88%e3%81%a8%e5%8f%8e%e7%9b%8a%e8%aa%8d%e8%ad%98%e5%9f%ba%e6%ba%96%e5%b0%8e","status":"publish","type":"blog","link":"https:\/\/kurojica.com\/invoice\/blog\/2224\/","title":{"rendered":"IFRS\u3068\u306f\uff1f\u524d\u53d7\u91d1\u7ba1\u7406\u306e\u30dd\u30a4\u30f3\u30c8\u3068\u53ce\u76ca\u8a8d\u8b58\u57fa\u6e96\u5c0e\u5165\u306e\u80cc\u666f\u3092\u89e3\u8aac"},"content":{"rendered":"\n<figure class=\"wp-block-image size-large is-resized\"><img decoding=\"async\" src=\"\/invoice\/wp-content\/uploads\/2021\/02\/ifrs_point-main-1024x538.png\" alt=\"IFRS\u3068\u306f\uff1f\u524d\u53d7\u91d1\u7ba1\u7406\u306e\u30dd\u30a4\u30f3\u30c8\u3068\u53ce\u76ca\u8a8d\u8b58\u57fa\u6e96\u5c0e\u5165\u306e\u80cc\u666f\" class=\"wp-image-2225\" width=\"1024\" height=\"538\" srcset=\"https:\/\/kurojica.com\/invoice\/wp-content\/uploads\/2021\/02\/ifrs_point-main-1024x538.png 1024w, https:\/\/kurojica.com\/invoice\/wp-content\/uploads\/2021\/02\/ifrs_point-main-300x158.png 300w, https:\/\/kurojica.com\/invoice\/wp-content\/uploads\/2021\/02\/ifrs_point-main-768x403.png 768w, https:\/\/kurojica.com\/invoice\/wp-content\/uploads\/2021\/02\/ifrs_point-main.png 1200w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<p>\u3053\u3093\u306b\u3061\u306f\u3002<a href=\"\/invoice\/\" rel=\"noreferrer noopener\">\u300c\u30af\u30ed\u30b8\u30ab\u8acb\u6c42\u7ba1\u7406\u300d<\/a>\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u30c1\u30fc\u30e0\u306e\u82b1\u7530\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u300c\u53ce\u76ca\u8a8d\u8b58\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u300d\uff08\u4ee5\u4e0b\u3001\u53ce\u76ca\u8a8d\u8b58\u57fa\u6e96\uff09\u306e\u672c\u683c\u7684\u306a\u5c0e\u5165\u304c\u76ee\u306e\u524d\u307e\u3067\u6765\u3066\u3044\u307e\u3059\u3002\u58f2\u4e0a\u306e\u8a08\u4e0a\u306b\u95a2\u3057\u3066\u65b0\u3057\u3044\u57fa\u6e96\u304c\u3067\u304d\u308b\u306e\u3067\u3059\u3002\u5f93\u6765\u306e\u5e38\u8b58\u304c\u5168\u304f\u5909\u308f\u308b\u3068\u3044\u3063\u3066\u3082\u904e\u8a00\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u3053\u306e\u305f\u3081\u5168\u3066\u306e\u7d4c\u7406\u62c5\u5f53\u8005\u306b\u3068\u3063\u3066\u55ab\u7dca\u306e\u8ab2\u984c\u3068\u3044\u3048\u307e\u3059\u3002\u672c\u7a3f\u3067\u306f\u5909\u9769\u306e\u80cc\u666f\u3068\u3001\u4f1a\u8a08\u51e6\u7406\u4e0a\u306e3\u3064\u306e\u8981\u70b9\u3092\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n\n\n<div id=\"toc_container\" class=\"no_bullets\"><p class=\"toc_title\">\u76ee\u6b21<\/p><ul class=\"toc_list\"><li><a href=\"#IFRS15\">IFRS\u7b2c15\u53f7\u3068\u53ce\u76ca\u8a8d\u8b58\u57fa\u6e96<\/a><\/li><li><a href=\"#3\">\u53ce\u76ca\u8a8d\u8b58\u57fa\u6e96\u306e3\u3064\u306e\u8981\u70b9<\/a><\/li><li><a href=\"#i\">\u53ce\u76ca\u8a8d\u8b58\u57fa\u6e96\u5c0e\u5165\u5f8c\u306e\u524d\u53d7\u91d1\u306e\u4f1a\u8a08\u51e6\u7406<\/a><\/li><li><a href=\"#i-2\">\u307e\u3068\u3081<\/a><\/li><\/ul><\/div>\n\n\n\n\n<h2 class=\"wp-block-heading\"><span id=\"IFRS15\">IFRS\u7b2c15\u53f7\u3068\u53ce\u76ca\u8a8d\u8b58\u57fa\u6e96<\/span><\/h2>\n\n\n\n<p>\u6211\u304c\u56fd\u3067\u306f\u3053\u308c\u307e\u3067\u58f2\u4e0a\u306e\u8a08\u4e0a\u306b\u3064\u3044\u3066\u5177\u4f53\u7684\u306a\u5305\u62ec\u57fa\u6e96\u304c\u5b58\u5728\u3057\u307e\u305b\u3093\u3067\u3057\u305f\u3002\u3064\u307e\u308a\u300c\u58f2\u4e0a\u9ad8\u306f\u3001\u5b9f\u73fe\u4e3b\u7fa9\u306e\u539f\u5247\u306b\u5f93\u3044\u3001\u5546\u54c1\u7b49\u306e\u8ca9\u58f2\u53c8\u306f\u5f79\u52d9\u306e\u63d0\u4f9b\u306b\u3088\u3063\u3066\u5b9f\u73fe\u3057\u305f\u3082\u306e\u306b\u9650\u308b\u300d\u3068\u3044\u3046\u4e00\u6587\u304c\u4f01\u696d\u4f1a\u8a08\u539f\u5247\u4e2d\u306b\u898f\u5b9a\u3055\u308c\u3066\u3044\u308b\u3060\u3051\u3067\u3001\u5b9f\u969b\u306b\u306f\u696d\u754c\u3054\u3068\u306e\u6163\u884c\u3084\u30eb\u30fc\u30eb\u306b\u59d4\u306d\u3089\u308c\u3066\u3044\u305f\u306e\u3067\u3059\u3002\u4f8b\u3048\u3070\u3001\u51fa\u8377\u57fa\u6e96\u3084\u691c\u53ce\u57fa\u6e96\u306a\u3069\u69d8\u3005\u306a\u72ec\u81ea\u57fa\u6e96\u304c\u5b58\u5728\u3057\u3066\u3044\u307e\u3057\u305f\u3002\u3053\u306e\u3088\u3046\u306a\u72b6\u6cc1\u3060\u3063\u305f\u306e\u3067\u5546\u54c1\u58f2\u8cb7\u5951\u7d04\u3092\u7de0\u7d50\u3057\u305f\u3082\u306e\u306e\u3001\u58f2\u4e3b\u306f\u5546\u54c1\u51fa\u8377\u6642\u306b\u58f2\u4e0a\u8a08\u4e0a\u3059\u308b\u4e00\u65b9\u3067\u8cb7\u4e3b\u306f\u691c\u53ce\u5b8c\u4e86\u6642\u306b\u58f2\u4e0a\u8a08\u4e0a\u3059\u308b\u306a\u3069\u4e0d\u4e00\u81f4\u304c\u751f\u3058\u3066\u3057\u307e\u3044\u3001\u6df7\u4e71\u3092\u62db\u304f\u3053\u3068\u3082\u3042\u308a\u307e\u3057\u305f\u3002<\/p>\n\n\n\n<p>\u3053\u306e\u305f\u3081\u30012015\u5e743\u6708\u304b\u3089\u65b0\u3057\u3044\u4f1a\u8a08\u30eb\u30fc\u30eb\u306e\u6574\u5099\u304c\u59cb\u307e\u308a\u3001\u56fd\u969b\u7684\u306a\u4f1a\u8a08\u57fa\u6e96\u306b\u8fd1\u3065\u3051\u3066\u3044\u304f\u3053\u3068\u304c\u8a66\u884c\u3055\u308c\u307e\u3057\u305f\u3002\u305d\u306e\u7d50\u679c\u3001\u56fd\u969b\u4f1a\u8a08\u57fa\u6e96\u5be9\u8b70\u4f1a\uff08IASB\uff09\u304c2014\u5e745\u6708\u306b\u767a\u8868\u3057\u305f\u300c\u9867\u5ba2\u3068\u306e\u5951\u7d04\u304b\u3089\u751f\u3058\u308b\u5229\u76ca\uff08IFRS\u7b2c15\u53f7\uff09\u300d\u306b\u5247\u3063\u3066\u3001\u53ce\u76ca\u8a8d\u8b58\u57fa\u6e96\u304c\u4f5c\u6210\u3055\u308c\u30012018\u5e743\u6708\u306b\u516c\u8868\u3055\u308c\u305f\u306e\u3067\u3059\u30022021\u5e744\u6708\u304b\u3089\u306f\u5927\u4f01\u696d\u3092\u4e2d\u5fc3\u306b\u65b0\u30eb\u30fc\u30eb\u304c\u9069\u7528\u3055\u308c\u307e\u3059\u3002\u5f37\u5236\u9069\u7528\u3068\u306a\u308b\u306e\u306f\u5927\u4f01\u696d\u3060\u3051\u3067\u3059\u304c\u3001\u95a2\u9023\u3059\u308b\u4e2d\u5c0f\u4f01\u696d\u3082\u591a\u5927\u306a\u5f71\u97ff\u3092\u53d7\u3051\u307e\u3059\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span id=\"3\">\u53ce\u76ca\u8a8d\u8b58\u57fa\u6e96\u306e3\u3064\u306e\u8981\u70b9<\/span><\/h2>\n\n\n\n<p>\u53ce\u76ca\u8a8d\u8b58\u57fa\u6e96\u306b\u3088\u308b\u4f1a\u8a08\u51e6\u7406\u306e\u8981\u70b9\u3068\u3057\u30663\u3064\u306e\u30dd\u30a4\u30f3\u30c8\u3092\u6307\u6458\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u7b2c\u4e00\u306b\u3001\u9867\u5ba2\u306b\u5bfe\u3057\u3066\u4fbf\u76ca\u306e\u63d0\u4f9b\u304c\u306a\u3055\u308c\u305f\u6642\u70b9\u3067\u58f2\u4e0a\u8a08\u4e0a\u3059\u308b\u3053\u3068\u3067\u3059\u3002\u3053\u3053\u3067\u306f\u5951\u7d04\u306b\u3088\u308b\u50b5\u52d9\u306e\u5c65\u884c\u7fa9\u52d9\u3092\u30d9\u30fc\u30b9\u3068\u3057\u3066\u58f2\u4e0a\u3092\u8a08\u4e0a\u3057\u307e\u3059\u3002\u5951\u7d04\u5185\u5bb9\u3092\u5b9f\u8cea\u7684\u306b\u5224\u65ad\u3057\u3066\u3069\u306e\u3088\u3046\u306a\u5c65\u884c\u7fa9\u52d9\u304b\u3089\u69cb\u6210\u3055\u308c\u3066\u3044\u308b\u304b\u5206\u6790\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<p>\u7b2c\u4e8c\u306b\u3001\u53d6\u5f15\u4fa1\u683c\u306e\u3046\u3061\u305d\u306e\u4fbf\u76ca\u306e\u63d0\u4f9b\u306b\u5bfe\u3057\u3066\u6309\u5206\u3057\u305f\u91d1\u984d\u306b\u3064\u3044\u3066\u58f2\u4e0a\u8a08\u4e0a\u3059\u308b\u3053\u3068\u3067\u3059\u3002\u53d6\u5f15\u4fa1\u683c\u3092\u4e00\u62ec\u8a08\u4e0a\u3059\u308b\u306e\u3067\u306f\u306a\u304f\u3001\u4fbf\u76ca\u306e\u63d0\u4f9b\u306b\u5373\u3057\u3066\u53d6\u5f15\u4fa1\u683c\u3092\u6309\u5206\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<p>\u7b2c\u4e09\u306b\u3001\u5951\u7d04\u8cc7\u7523\u30fb\u5951\u7d04\u8ca0\u50b5\u3068\u3044\u3046\u65b0\u3057\u3044\u52d8\u5b9a\u79d1\u76ee\u304c\u5c0e\u5165\u3055\u308c\u308b\u3053\u3068\u3067\u3059\u3002\u5951\u7d04\u8cc7\u7523\u3068\u306f\u3001\u9867\u5ba2\u304b\u3089\u5bfe\u4fa1\u3092\u53d7\u3051\u53d6\u308b\u524d\u306b\u8ca1\u3084\u30b5\u30fc\u30d3\u30b9\u3092\u63d0\u4f9b\u3057\u305f\u5834\u5408\u306b\u8a08\u4e0a\u3059\u308b\u52d8\u5b9a\u79d1\u76ee\u3067\u3059\u3002\u5951\u7d04\u8ca0\u50b5\u3068\u306f\u3001\u8ca1\u3084\u30b5\u30fc\u30d3\u30b9\u3092\u63d0\u4f9b\u3059\u308b\u524d\u306b\u9867\u5ba2\u304b\u3089\u5bfe\u4fa1\u3092\u53d7\u3051\u53d6\u3063\u305f\u5834\u5408\u306b\u8a08\u4e0a\u3059\u308b\u52d8\u5b9a\u79d1\u76ee\u3067\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><img decoding=\"async\" width=\"1024\" height=\"1024\" src=\"\/invoice\/wp-content\/uploads\/2021\/02\/three_points_of_accounting_2021-1024x1024.png\" alt=\"\u53ce\u76ca\u8a8d\u8b58\u57fa\u6e96\u306b\u3088\u308b\u4f1a\u8a08\u51e6\u7406\u306e\uff13\u3064\u306e\u30dd\u30a4\u30f3\u30c8\" class=\"wp-image-2226\" srcset=\"https:\/\/kurojica.com\/invoice\/wp-content\/uploads\/2021\/02\/three_points_of_accounting_2021-1024x1024.png 1024w, https:\/\/kurojica.com\/invoice\/wp-content\/uploads\/2021\/02\/three_points_of_accounting_2021-300x300.png 300w, https:\/\/kurojica.com\/invoice\/wp-content\/uploads\/2021\/02\/three_points_of_accounting_2021-150x150.png 150w, https:\/\/kurojica.com\/invoice\/wp-content\/uploads\/2021\/02\/three_points_of_accounting_2021-768x768.png 768w, https:\/\/kurojica.com\/invoice\/wp-content\/uploads\/2021\/02\/three_points_of_accounting_2021.png 1200w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\"><span 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