{"id":2658,"date":"2021-04-28T17:17:31","date_gmt":"2021-04-28T08:17:31","guid":{"rendered":"https:\/\/kimera.jp\/?post_type=blog&#038;p=2658"},"modified":"2023-06-08T13:49:09","modified_gmt":"2023-06-08T04:49:09","slug":"ifrs16%e5%8f%b7%e3%81%8b%e3%82%89%e8%80%83%e5%af%9f%e3%81%99%e3%82%8b%e6%96%b0%e3%83%aa%e3%83%bc%e3%82%b9%e4%bc%9a%e8%a8%88%e5%9f%ba%e6%ba%96%e3%81%ae%e8%a8%ad%e5%ae%9a%e3%81%ab%e3%82%88%e3%82%8b","status":"publish","type":"blog","link":"https:\/\/kurojica.com\/invoice\/blog\/2658\/","title":{"rendered":"IFRS16\u53f7\u304b\u3089\u8003\u5bdf\u3059\u308b\u65b0\u30ea\u30fc\u30b9\u4f1a\u8a08\u57fa\u6e96\u306e\u8a2d\u5b9a\u306b\u3088\u308b\u8cb8\u624b\u5074\u3078\u306e\u5f71\u97ff"},"content":{"rendered":"\n<figure class=\"wp-block-image size-large\"><img decoding=\"async\" src=\"\/invoice\/wp-content\/uploads\/2021\/04\/ifrs16_lease-main-1024x538.png\" alt=\"IFRS16\u53f7\u304b\u3089\u8003\u5bdf\u3059\u308b\u65b0\u30ea\u30fc\u30b9\u4f1a\u8a08\u57fa\u6e96\u306e\u8a2d\u5b9a\u306b\u3088\u308b\u8cb8\u624b\u5074\u3078\u306e\u5f71\u97ff\" class=\"wp-image-2654\"\/><\/figure>\n\n\n\n<p>\u3053\u3093\u306b\u3061\u306f\u3002<a href=\"\/invoice\/\" rel=\"noreferrer 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class=\"wp-block-heading\"><span id=\"IFRS16\">IFRS16\u306e\u6982\u8981<\/span><\/h2>\n\n\n\n<p>IFRS16\u3068\u306f\u3001IASB\u304c2016\u5e741\u6708\u306b\u516c\u8868\u3057\u305fIFRS\u7b2c16\u53f7\u300c\u30ea\u30fc\u30b9\u300d\u3068\u3044\u3046\u65b0\u3057\u3044\u30ea\u30fc\u30b9\u57fa\u6e96\u30672019\u5e741\u67081\u65e5\u304b\u3089\u9069\u7528\u304c\u958b\u59cb\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u3053\u306e\u57fa\u6e96\u3067\u306f\u3001\u30ea\u30fc\u30b9\u306e\u6982\u5ff5\u3092\u7279\u5b9a\u306e\u8cc7\u7523\u3092\u4f7f\u7528\u3059\u308b\u6a29\u5229\uff08\u4f7f\u7528\u6a29\u8cc7\u7523\uff09\u3092\u3082\u3068\u306b\u6574\u7406\u3057\u305f\u5358\u4e00\u30e2\u30c7\u30eb\u304c\u7279\u5fb4\u3068\u306a\u3063\u3066\u304a\u308a\u3001\u7279\u306b\u501f\u624b\u5074\u306e\u4f1a\u8a08\u51e6\u7406\u306b\u304a\u3044\u3066\u3001\u5f93\u6765\u306e\u57fa\u6e96\u3067\u306f\u30aa\u30da\u30ec\u30fc\u30c6\u30a3\u30f3\u30b0\u30fb\u30ea\u30fc\u30b9\u3068\u3057\u3066\u640d\u76ca\u53d6\u5f15\u306e\u307f\u8a8d\u8b58\u3057\u3066\u3044\u305f\u3082\u306e\u3082\u3001\u539f\u5247\u3001\u30ea\u30fc\u30b9\u8cc7\u7523\u3084\u30ea\u30fc\u30b9\u8ca0\u50b5\u3068\u3057\u3066\u8cb8\u501f\u5bfe\u7167\u8868\u4e0a\u30aa\u30f3\u30d0\u30e9\u30f3\u30b9\u51e6\u7406\u3055\u308c\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002\u3057\u305f\u304c\u3063\u3066\u3001\u30ea\u30fc\u30b9\u8cc7\u7523\u306f\u6e1b\u4fa1\u511f\u5374\u8cbb\u3068\u3057\u3066\u8cbb\u7528\u8a8d\u8b58\u3055\u308c\u308b\u3068\u3068\u3082\u306b\u3001\u30ea\u30fc\u30b9\u671f\u9593\u306b\u5fdc\u3058\u3066\u30ea\u30fc\u30b9\u50b5\u52d9\u306e\u652f\u6255\u3068\u3068\u3082\u306b\u652f\u6255\u5229\u606f\u304c\u8a8d\u8b58\u3055\u308c\u308b\u3002<\/p>\n\n\n\n<p>\u4e00\u65b9\u3001\u8cb8\u624b\u306e\u4f1a\u8a08\u51e6\u7406\u306f\u3001\u65e7\u30ea\u30fc\u30b9\u57fa\u6e96\u306eIAS\u7b2c17\u53f7\u306e\u4f1a\u8a08\u51e6\u7406\u304c\u6982\u306d\u5f15\u304d\u7d99\u304c\u308c\u308b\u3053\u3068\u306b\u306a\u308a\u3001\u57fa\u672c\u7684\u306a\u4f1a\u8a08\u51e6\u7406\u306f\u5909\u308f\u308a\u307e\u305b\u3093\u3002IAS\u7b2c17\u53f7\u3068\u540c\u3058\u5f93\u6765\u306e\u8003\u3048\u65b9\u3067\u3042\u308b2\u533a\u5206\u30e2\u30c7\u30eb\uff08\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u30fb\u30ea\u30fc\u30b9\u3068\u30aa\u30da\u30ec\u30fc\u30c6\u30a3\u30f3\u30b0\u30fb\u30ea\u30fc\u30b9\uff09\u306b\u5f93\u3063\u3066\u4f1a\u8a08\u51e6\u7406\u3092\u884c\u3046\u3053\u3068\u306b\u306a\u3063\u3066\u304a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u30ea\u30fc\u30b9\u5224\u5b9a\u306e\u8981\u4ef6\u3068\u4e3b\u306a\u4f1a\u8a08\u51e6\u7406\u306f\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u306a\u304a\u3001\u501f\u624b\u306b\u304a\u3044\u3066\u8a8d\u3081\u3089\u308c\u3066\u3044\u308b\u3001\u77ed\u671f\u30ea\u30fc\u30b9\uff081\u5e74\u4ee5\u5185\uff09\u3084\u5c11\u984d\u30ea\u30fc\u30b9\uff085,000\u30c9\u30eb\uff09\u306e\u4f8b\u5916\u51e6\u7406\u306f\u3001\u8cb8\u624b\u306b\u304a\u3044\u3066\u306f\u8a8d\u3081\u3089\u308c\u3066\u3044\u306a\u3044\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td><br><\/td><td>\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u30fb\u30ea\u30fc\u30b9<\/td><td>\u30aa\u30da\u30ec\u30fc\u30c6\u30a3\u30f3\u30b0\u30fb\u30ea\u30fc\u30b9<\/td><\/tr><tr><td>\u5206\u985e<br>\u539f\u8cc7\u7523\u306e\u6240\u6709\u306b\u4f34\u3046\u30ea\u30b9\u30af\u3068\u7d4c\u6e08\u4fa1\u5024<\/td><td>\u307b\u3068\u3093\u3069\u5168\u3066\u3092\u79fb\u8ee2\u3059\u308b<\/td><td>\u307b\u3068\u3093\u3069\u5168\u3066\u3092\u79fb\u8ee2\u3057\u306a\u3044<\/td><\/tr><tr><td>\u4f1a\u8a08\u51e6\u7406<\/td><td>\u30fb\u30ea\u30fc\u30b9\u5bfe\u8c61\u306e\u539f\u8cc7\u7523\u306e\u8a8d\u8b58\u3092\u4e2d\u6b62\u3057\u3001\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u30fb\u30ea\u30fc\u30b9\u306b\u3088\u308a\u4fdd\u6709\u3059\u308b\u6b63\u5473\u30ea\u30fc\u30b9\u6295\u8cc7\u672a\u56de\u53ce\u91d1\uff08\u300c\u30ea\u30fc\u30b9\u50b5\u6a29+\u6b8b\u5b58\u8cc7\u7523\u300d\u306e\u73fe\u5728\u4fa1\u5024\uff09\u3068\u3057\u3066\u8a8d\u8b58<br>\u30fb\u30ea\u30fc\u30b9\u671f\u9593\u306b\u308f\u305f\u308a\u5229\u606f\u984d\u3092\u91d1\u878d\u53ce\u76ca\u3068\u3057\u3066\u8a8d\u8b58<br>\u30fb\u306a\u304a\u3001\u30ea\u30fc\u30b9\u5bfe\u8c61\u8cc7\u7523\u306e\u5e33\u7c3f\u4fa1\u984d\u3068\u516c\u6b63\u4fa1\u5024\u306b\u4e56\u96e2\u304c\u3042\u308b\u5834\u5408\u306e\u5dee\u984d\u306f\u4e00\u6642\u640d\u76ca\u3068\u3057\u3066\u8a8d\u8b58<\/td><td>\u30fb\u30ea\u30fc\u30b9\u5bfe\u8c61\u8cc7\u7523\u5f15\u304d\u7d9a\u304d\u8a8d\u8b58<br>\u30fb\u30ea\u30fc\u30b9\u6599\u3092\u30ea\u30fc\u30b9\u671f\u9593\u306b\u308f\u305f\u308a\u53ce\u76ca\u3068\u3057\u3066\u8a8d\u8b58<br>\u30fb\u539f\u8cc7\u7523\u306f\u4e3b\u306b\u6e1b\u4fa1\u511f\u5374\u8cbb\u7b49\u3068\u3057\u3066\u8cbb\u7528\u8a8d\u8b58<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<figure class=\"wp-block-image size-large\"><img decoding=\"async\" src=\"\/invoice\/wp-content\/uploads\/2021\/04\/differences_in_accounting-1024x1024.png\" alt=\"\u4f1a\u8a08\u51e6\u7406\u306e\u9055\u3044\" class=\"wp-image-2653\"\/><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\"><span id=\"i-2\">\u65b0\u30ea\u30fc\u30b9\u4f1a\u8a08\u57fa\u6e96\u8a2d\u5b9a\u306b\u969b\u3057\u60f3\u5b9a\u3055\u308c\u308b\u8cb8\u624b\u5074\u306e\u51e6\u7406<\/span><\/h2>\n\n\n\n<p>\u65e2\u8ff0\u306e\u3068\u304a\u308a\u3001\u73fe\u5728\u56fd\u5185\u306e\u65b0\u30ea\u30fc\u30b9\u4f1a\u8a08\u57fa\u6e96\u306e\u5c0e\u5165\u306b\u5411\u3051\u305f\u958b\u767a\u4f5c\u696d\u304c\u9032\u3081\u3089\u308c\u3066\u3044\u308b\u4e2d\u3067\u3001\u56fd\u969b\u7684\u306a\u6574\u5408\u6027\u3092\u56f3\u308b\u3053\u3068\u306f\u6c7a\u307e\u3063\u3066\u3044\u308b\u3053\u3068\u304b\u3089\u3001\u6982\u306dIFRS16\u306e\u8003\u3048\u65b9\u3084\u4f1a\u8a08\u51e6\u7406\u306b\u8fd1\u3044\u3082\u306e\u304c\u8a2d\u5b9a\u3055\u308c\u3066\u304f\u308b\u3082\u306e\u3068\u8003\u3048\u3089\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u3057\u305f\u304c\u3063\u3066\u3001\u7279\u306b\u8cb8\u624b\u5074\u306e\u4f1a\u8a08\u51e6\u7406\u306b\u3064\u3044\u3066\u306f\u3001IFRS16\u306e\u8003\u3048\u65b9\u3067\u3042\u308b\u3001\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u30fb\u30ea\u30fc\u30b9\u3068\u30aa\u30da\u30ec\u30fc\u30c6\u30a3\u30f3\u30b0\u30fb\u30ea\u30fc\u30b9\u306e2\u533a\u5206\u30e2\u30c7\u30eb\u304c\u8e0f\u8972\u3055\u308c\u308b\u3053\u3068\u306b\u306a\u308d\u3046\u304b\u3068\u63a8\u5bdf\u81f4\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u305f\u3060\u3057\u3001IFRS16\u3068\u73fe\u884c\u65e5\u672c\u57fa\u6e96\u306e\u8cb8\u624b\u306e\u4f1a\u8a08\u51e6\u7406\u306b\u3064\u3044\u3066\u3001\u4ee5\u4e0b\u306e\u70b9\u306b\u3064\u3044\u3066\u53d6\u308a\u6271\u3044\u306b\u9055\u3044\u304c\u3042\u308b\u30b1\u30fc\u30b9\u304c\u3042\u308b\u305f\u3081\u3001\u4eca\u5f8c\u306e\u65b0\u4f1a\u8a08\u57fa\u6e96\u958b\u767a\u306e\u884c\u65b9\u3092\u6ce8\u8996\u3057\u3066\u3044\u304f\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td>\u8cb8\u624b\u306e\u4f1a\u8a08\u51e6\u7406<\/td><td>IFRS16<\/td><td>\u73fe\u884c\u65e5\u672c\u57fa\u6e96<\/td><\/tr><tr><td>\u30ea\u30fc\u30b9\u306e\u5206\u985e\u306e\u5224\u5b9a\u65b9\u6cd5<\/td><td>\u5b9f\u8cea\u5224\u65ad\uff08\u6570\u5024\u57fa\u6e96\u306a\u3057\uff09<\/td><td>\u5177\u4f53\u7684\u306a\u6570\u5024\u57fa\u6e96\u304c\u3042\u308b<\/td><\/tr><tr><td>\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u30fb\u30ea\u30fc\u30b9\u306e\u53ce\u76ca\u306e\u8868\u793a\u65b9\u6cd5<\/td><td>\u6b63\u5473\u30ea\u30fc\u30b9\u6295\u8cc7\u672a\u56de\u53ce\u984d\u306b\u5bfe\u3057\u3066\u5b9f\u52b9\u91d1\u5229\u6cd5\u3092\u9069\u7528\u3057\u3001\u91d1\u878d\u53ce\u76ca\u3092\u8a08\u4e0a\u3059\u308b<\/td><td>\u5de6\u8a18\u306e\u65b9\u6cd5\u4ee5\u5916\u306b2\u3064\u306e\u65b9\u6cd5\u304c\u8a8d\u3081\u3089\u308c\u3066\u3044\u308b\u3002<br>\u2010 \u30ea\u30fc\u30b9\u53d6\u5f15\u958b\u59cb\u65e5\u306b\u58f2\u4e0a\u3068\u58f2\u4e0a\u539f\u4fa1\u3092\u8a08\u4e0a\u3059\u308b\u65b9\u6cd5<br>\u2010 \u30ea\u30fc\u30b9\u6599\u53d7\u53d6\u6642\u306b\u58f2\u4e0a\u3068\u58f2\u4e0a\u539f\u4fa1\u3092\u8a08\u4e0a\u3059\u308b\u65b9\u6cd5<\/td><\/tr><tr><td>\u30aa\u30da\u30ec\u30fc\u30c6\u30a3\u30f3\u30b0\u30fb\u30ea\u30fc\u30b9\u306e\u51e6\u7406<\/td><td>\u30ea\u30fc\u30b9\u671f\u9593\u306b\u308f\u305f\u308a\u3001\u5b9a\u984d\u6cd5 \u305f\u3060\u3057\u3001\u4ed6\u306e\u898f\u5247\u7684\u306a\u65b9\u6cd5\u304c\u9069\u5207\u3067\u3042\u308b\u5834\u5408\u306f\u305d\u306e\u65b9\u6cd5\u3092\u5229\u7528\u3059\u308b<\/td><td>\u8cc3\u8cb8\u501f\u53d6\u5f15\u306b\u6e96\u3058\u305f\u51e6\u7406\u3068\u5b9a\u3081\u3089\u308c\u3066\u3044\u308b\u306e\u307f\u3002\u5de6\u8a18\u306e\u3088\u3046\u306b\u3001\u671f\u9593\u3092\u901a\u3058\u305f\u8abf\u6574\u306a\u3069\u306f\u660e\u8a18\u3055\u308c\u3066\u3044\u306a\u3044\u3002<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\"><span id=\"i-3\">\u307e\u3068\u3081<\/span><\/h2>\n\n\n\n<p>\u4e0a\u5834\u4f01\u696d\u306b\u304a\u3044\u3066\u3001IFRS16\u542b\u3081\u305f\u56fd\u969b\u4f1a\u8a08\u57fa\u6e96\u306e\u4efb\u610f\u9069\u7528\u304c300\u793e\u3092\u3059\u3067\u306b\u8d85\u3048\u3066\u304a\u308a\u3001\u56fd\u5185\u306b\u304a\u3044\u3066\u3082\u56fd\u969b\u4f1a\u8a08\u57fa\u6e96\u306b\u95a2\u3059\u308b\u8003\u3048\u65b9\u306a\u3069\u304c\u6d78\u900f\u3057\u3064\u3064\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u305f\u3060\u3057\u3001\u56fd\u969b\u4f1a\u8a08\u57fa\u6e96\u306e\u56fd\u5185\u4f01\u696d\u3078\u306e\u9069\u7528\u306f\u3001\u3042\u304f\u307e\u3067\u30b0\u30ed\u30fc\u30d0\u30eb\u4f01\u696d\u3092\u4e2d\u5fc3\u3068\u3057\u305f\u4e0a\u5834\u4f01\u696d\u3092\u4e2d\u5fc3\u306b\u3001\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u306b\u304a\u3044\u3066\u9069\u7528\u3055\u308c\u3066\u3044\u308b\u306e\u307f\u3067\u3042\u308a\u3001\u4e2d\u5805\u30fb\u30d9\u30f3\u30c1\u30e3\u30fc\u4e0a\u5834\u4f01\u696d\u3084\u3001\u500b\u5225\u8ca1\u52d9\u8af8\u8868\u3078\u306e\u9069\u7528\u3001\u975e\u4e0a\u5834\u4f01\u696d\u3078\u306e\u9069\u7528\u307e\u3067\u542b\u3081\u308b\u3068\u3001\u307e\u3060\u9014\u4e0a\u6bb5\u968e\u3067\u3042\u308b\u3068\u8a00\u3048\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u73fe\u6642\u70b9\u3067\u306f\u3001\u30ea\u30fc\u30b9\u306e\u8cb8\u624b\u4f01\u696d\u306b\u5bfe\u3059\u308b\u5f71\u97ff\u306f\u9650\u5b9a\u7684\u306b\u306a\u308b\u3068\u601d\u308f\u308c\u307e\u3059\u304c\u3001\u4eca\u5f8c\u3001\u65b0\u30ea\u30fc\u30b9\u4f1a\u8a08\u57fa\u6e96\u306e\u516c\u958b\u8349\u6848\u3084\u305d\u306e\u9069\u7528\u6642\u671f\u3084\u9069\u7528\u7bc4\u56f2\u306e\u52d5\u5411\u3092\u5341\u5206\u6ce8\u8996\u3057\u3001\u56fd\u5185\u306e\u65b0\u30ea\u30fc\u30b9\u57fa\u6e96\u306e\u6539\u6b63\u306b\u4f34\u3046\u81ea\u793e\u3078\u306e\u5f71\u97ff\u3092\u3001\u4e8b\u524d\u306b\u628a\u63e1\u5206\u6790\u3057\u3066\u304a\u304f\u3053\u3068\u304c\u671b\u307e\u3057\u3044\u3067\u3059\u3002<\/p>\n\n\n\n<h4 class=\"wp-block-heading\"><span id=\"i-4\">\u53c2\u8003\u8cc7\u6599<\/span><\/h4>\n\n\n\n<p><a href=\"https:\/\/www.asb.or.jp\/jp\/project\/proceedings.html\" target=\"_blank\" rel=\"noreferrer noopener\" 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