{"id":2927,"date":"2021-06-17T16:35:20","date_gmt":"2021-06-17T07:35:20","guid":{"rendered":"https:\/\/kimera.jp\/?post_type=blog&#038;p=2927"},"modified":"2023-06-08T16:23:34","modified_gmt":"2023-06-08T07:23:34","slug":"ifrs%e3%81%ab%e3%81%8a%e3%81%91%e3%82%8b%e3%83%aa%e3%83%bc%e3%82%b9%e3%81%ae%e4%bc%9a%e8%a8%88%e5%87%a6%e7%90%86%e3%81%ae%e3%83%9d%e3%82%a4%e3%83%b3%e3%83%88%e3%81%a8%e3%81%af%ef%bc%9f","status":"publish","type":"blog","link":"https:\/\/kurojica.com\/invoice\/blog\/2927\/","title":{"rendered":"IFRS\u306b\u304a\u3051\u308b\u30ea\u30fc\u30b9\u306e\u4f1a\u8a08\u51e6\u7406\u306e\u30dd\u30a4\u30f3\u30c8\u3068\u306f\uff1f"},"content":{"rendered":"\n<figure class=\"wp-block-image size-large\"><img decoding=\"async\" width=\"1024\" height=\"538\" src=\"\/invoice\/wp-content\/uploads\/2021\/06\/ifrs-lease-main-1024x538.png\" alt=\"IFRS\u306b\u304a\u3051\u308b\u30ea\u30fc\u30b9\u306e\u4f1a\u8a08\u51e6\u7406\u306e\u30dd\u30a4\u30f3\u30c8\u3068\u306f\uff1f\" class=\"wp-image-2928\" srcset=\"https:\/\/kurojica.com\/invoice\/wp-content\/uploads\/2021\/06\/ifrs-lease-main-1024x538.png 1024w, https:\/\/kurojica.com\/invoice\/wp-content\/uploads\/2021\/06\/ifrs-lease-main-300x158.png 300w, https:\/\/kurojica.com\/invoice\/wp-content\/uploads\/2021\/06\/ifrs-lease-main-768x403.png 768w, https:\/\/kurojica.com\/invoice\/wp-content\/uploads\/2021\/06\/ifrs-lease-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>IFRS\u3067\u306f\u30ea\u30fc\u30b9\u3092\u3001\u8cb8\u624b\u304c\u8cc7\u7523\u3092\u4fdd\u6709\u3057\u3001\u305d\u306e\u8cc7\u7523\u3092\u501f\u624b\u304c\u5229\u7528\u3059\u308b\u5951\u7d04\u3068\u3057\u3001\u5177\u4f53\u7684\u306b\u306f\u3001\u300c\u8cb8\u624b\u306e\u539f\u8cc7\u7523\u3092\u4f7f\u7528\u3059\u308b\u6a29\u5229\u3092\u3001\u4e00\u5b9a\u671f\u9593\u306b\u308f\u305f\u3063\u3066\u3001\u5bfe\u4fa1\u3092\u3082\u3063\u3066\u501f\u624b\u306b\u79fb\u8ee2\u3059\u308b\u5951\u7d04\u300d\u3068\u5b9a\u7fa9\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p>IFRS\u306e\u30b3\u30f3\u30bb\u30d7\u30c8\u306f\u5b9f\u4f53\u4e3b\u7fa9\u306b\u57fa\u3065\u3044\u3066\u304a\u308a\u3001\u5f93\u6765\u306e\u4f1a\u8a08\u57fa\u6e96\u3067\u306f\u3001\u696d\u7a2e\u306b\u3088\u308a\u591a\u69d8\u306a\u30ea\u30fc\u30b9\u5951\u7d04\u3078\u306e\u7406\u89e3\u3068\u5bfe\u5fdc\u304c\u7570\u306a\u308b\u3053\u3068\u3001\u7279\u306b\u501f\u624b\u304c\u30aa\u30da\u30ec\u30fc\u30c6\u30a3\u30f3\u30b0\u30fb\u30ea\u30fc\u30b9\u306e\u5834\u5408\u3067\u306f\u3001\u652f\u6255\u6642\u306b\u8cbb\u7528\u51e6\u7406\u3068\u3057\u3001\u30ea\u30fc\u30b9\u8cc7\u7523\u3084\u30ea\u30fc\u30b9\u8ca0\u50b5\u3092\u8cb8\u501f\u5bfe\u7167\u8868\u306b\u8a8d\u8b58\u3059\u308b\u3053\u3068\u304c\u306a\u304b\u3063\u305f\u3053\u3068\u306b\u3064\u3044\u3066\u3001\u900f\u660e\u6027\u306e\u9ad8\u3044\u8ca1\u52d9\u60c5\u5831\u3078\u306e\u5bfe\u51e6\u3068\u3055\u308c\u3066\u3044\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=\"#IFRS\">IFRS\u306b\u304a\u3051\u308b\u30ea\u30fc\u30b9\u533a\u5206<\/a><ul><li><a href=\"#i\">\u539f\u8cc7\u7523\u306e\u8003\u3048\u65b9<\/a><\/li><\/ul><\/li><li><a href=\"#i-2\">\u8cb8\u624b\u306e\u30ea\u30fc\u30b9\u5951\u7d04\u533a\u5206\u306b\u3088\u308b\u4f1a\u8a08\u51e6\u7406\u306e\u9055\u3044<\/a><ul><li><a href=\"#i-3\">\uff08\uff11\uff09\u300c\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u30fb\u30ea\u30fc\u30b9\u300d<\/a><\/li><li><a href=\"#i-4\">\uff08\uff12\uff09\u300c\u30aa\u30da\u30ec\u30fc\u30c6\u30a3\u30f3\u30b0\u30fb\u30ea\u30fc\u30b9\u300d<\/a><\/li><\/ul><\/li><li><a href=\"#i-5\">\u30ea\u30fc\u30b9\u6599\u7dcf\u984d\u306b\u3064\u3044\u3066<\/a><\/li><li><a href=\"#i-6\">\u30ea\u30fc\u30b9\u671f\u9593\u306b\u3064\u3044\u3066<\/a><\/li><li><a href=\"#i-7\">\u4f7f\u7528\u3059\u308b\u5272\u5f15\u7387\u306b\u3064\u3044\u3066<\/a><\/li><li><a href=\"#i-8\">\u30ea\u30fc\u30b9\u6599\u306e\u8acb\u6c42\u53ca\u3073\u53ce\u76ca\u7ba1\u7406\u306b\u306f\u30b7\u30b9\u30c6\u30e0\u5229\u7528\u304c\u4e0d\u53ef\u6b20<\/a><\/li><\/ul><\/div>\n\n\n\n\n<h2 class=\"wp-block-heading\"><span id=\"IFRS\">IFRS\u306b\u304a\u3051\u308b\u30ea\u30fc\u30b9\u533a\u5206<\/span><\/h2>\n\n\n\n<p>\u30ea\u30fc\u30b9\u5951\u7d04\u306e\u8cb8\u624b\u5074\u304b\u3089\u898b\u308b\u3068\u3001\u88fd\u9020\u696d\u8005\u304c\u81ea\u3089\u88fd\u4f5c\u3057\u305f\u3082\u306e\u3092\u539f\u8cc7\u7523\u3068\u3059\u308b\u5834\u5408\u3084\u3001\u7b2c\u4e09\u8005\u304b\u3089\u539f\u8cc7\u7523\u3092\u8abf\u9054\u3057\u3066\u3001\u305d\u308c\u3092\u501f\u624b\u306b\u30ea\u30fc\u30b9\u5951\u7d04\u3067\u8cb8\u4e0e\u3059\u308b\u3053\u3068\u3067\u3001\u4e00\u5b9a\u671f\u9593\u306b\u304a\u3044\u3066\u501f\u624b\u304b\u3089\u30ea\u30fc\u30b9\u6599\u3068\u3057\u3066\u53ce\u76ca\u3092\u5f97\u308b\u53d6\u5f15\u3067\u3059\u3002<\/p>\n\n\n\n<p>IFRS\u3067\u306f\u3001\u3053\u306e\u30ea\u30fc\u30b9\u53d6\u5f15\u3092\u300c\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u30fb\u30ea\u30fc\u30b9\u300d\u3068\u300c\u30aa\u30da\u30ec\u30fc\u30c6\u30a3\u30f3\u30b0\u30fb\u30ea\u30fc\u30b9\u300d\u306b\u533a\u5206\u3059\u308b\u3053\u3068\u3092\u8981\u6c42\u3057\u3001\u305d\u308c\u305e\u308c\u306b\u304a\u3044\u3066\u4f1a\u8a08\u51e6\u7406\u304c\u5909\u308f\u3063\u3066\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u30ea\u30fc\u30b9\u306e\u533a\u5206\u65b9\u6cd5\u306f\u539f\u5247\u3068\u3057\u3066\u3001\u30ea\u30fc\u30b9\u5951\u7d04\u306b\u3088\u308a\u3001\u300c\u539f\u8cc7\u7523\u300d\u306e\u6240\u6709\u306b\u95a2\u3059\u308b\u30ea\u30b9\u30af\uff08\u4fdd\u5b88\u30e1\u30f3\u30c6\u30ca\u30f3\u30b9\u7b49\uff09\u3068\u3001\u6b86\u3069\u306e\u7d4c\u6e08\u4fa1\u5024\u304c\u501f\u624b\u306b\u79fb\u8ee2\u3059\u308b\u5834\u5408\u3001\u305d\u306e\u5951\u7d04\u3092\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u30fb\u30ea\u30fc\u30b9\u306b\u533a\u5206\u3057\u307e\u3059\u3002\u3053\u308c\u4ee5\u5916\u306f\u30aa\u30da\u30ec\u30fc\u30c6\u30a3\u30f3\u30b0\u30fb\u30ea\u30fc\u30b9\u3068\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span id=\"i\">\u539f\u8cc7\u7523\u306e\u8003\u3048\u65b9<\/span><\/h3>\n\n\n\n<figure class=\"wp-block-image size-large\"><img decoding=\"async\" width=\"1024\" height=\"1024\" src=\"\/invoice\/wp-content\/uploads\/2021\/06\/Ifrs-lease-1024x1024.png\" alt=\"IFRS\u306b\u304a\u3051\u308b\u30ea\u30fc\u30b9\u533a\u5206\u3068\u539f\u8cc7\u7523\u306e\u8003\u3048\u65b9\" class=\"wp-image-2929\" srcset=\"https:\/\/kurojica.com\/invoice\/wp-content\/uploads\/2021\/06\/Ifrs-lease-1024x1024.png 1024w, https:\/\/kurojica.com\/invoice\/wp-content\/uploads\/2021\/06\/Ifrs-lease-300x300.png 300w, https:\/\/kurojica.com\/invoice\/wp-content\/uploads\/2021\/06\/Ifrs-lease-150x150.png 150w, https:\/\/kurojica.com\/invoice\/wp-content\/uploads\/2021\/06\/Ifrs-lease-768x768.png 768w, https:\/\/kurojica.com\/invoice\/wp-content\/uploads\/2021\/06\/Ifrs-lease.png 1200w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<p>\u30ea\u30fc\u30b9\u5951\u7d04\u306e\u5bfe\u8c61\u8cc7\u7523\u306f\u7279\u5b9a\u3067\u304d\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002\u3057\u305f\u304c\u3063\u3066\u3001\u81ea\u52d5\u8eca\u3001\u98db\u884c\u6a5f\u3001\u8239\u8236\u306e\u3088\u3046\u306b\u8b58\u5225\u3067\u304d\u308b\u8cc7\u7523\u306b\u9650\u3089\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u300c\u539f\u8cc7\u7523\u300d\u3092\u5229\u7528\u3059\u308b\u30ea\u30fc\u30b9\u5951\u7d04\u3067\u3042\u3063\u3066\u3082\u3001\u300c\u539f\u8cc7\u7523\u300d\u304b\u3089\u3082\u305f\u3089\u3055\u308c\u308b\u5229\u4fbf\u6027\u30fb\u30b5\u30fc\u30d3\u30b9\u3092\u76ee\u7684\u306b\u3057\u3066\u3044\u308b\u5834\u5408\u306f\u3001\u30ea\u30fc\u30b9\u53d6\u5f15\u3067\u306f\u306a\u304f\u3001\u300c\u30b5\u30fc\u30d3\u30b9\u5951\u7d04\u300d\u306b\u5206\u985e\u3055\u308c\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u306a\u304a\u3001\u3053\u306e\u30ea\u30fc\u30b9\u53d6\u5f15\u306b\u542b\u3081\u3089\u308c\u3066\u3044\u305f\u300c\u30b5\u30fc\u30d3\u30b9\u306b\u4fc2\u308b\u5bfe\u4fa1\u300d\u76f8\u5f53\u306b\u3064\u3044\u3066\u306f\u3001\u539f\u5247\u3068\u3057\u3066\u3001\u300c\u30ea\u30fc\u30b9\u6599\u7dcf\u984d\u300d\u3068\u306f\u533a\u5206\u3057\u3066\u3001\u3053\u308c\u3092IFRS\u306e\u53ce\u76ca\u8a8d\u8b58\u57fa\u6e96\uff08\u7b2c15\u53f7\uff09\u306b\u57fa\u3065\u3044\u3066\u3001\u53ce\u76ca\u3092\u8a08\u4e0a\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span id=\"i-2\">\u8cb8\u624b\u306e\u30ea\u30fc\u30b9\u5951\u7d04\u533a\u5206\u306b\u3088\u308b\u4f1a\u8a08\u51e6\u7406\u306e\u9055\u3044<\/span><\/h2>\n\n\n\n<h3 class=\"wp-block-heading\"><span id=\"i-3\">\uff08\uff11\uff09\u300c\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u30fb\u30ea\u30fc\u30b9\u300d<\/span><\/h3>\n\n\n\n<p>\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u30fb\u30ea\u30fc\u30b9\u3067\u306f\u3001\u30ea\u30fc\u30b9\u53d6\u5f15\u306e\u300c\u5bfe\u8c61\u8cc7\u7523\u306e\u652f\u914d\u6a29\u300d\u304c\u501f\u624b\u306b\u79fb\u8ee2\u3055\u308c\u308b\u3082\u306e\u3068\u3057\u3066\u3001\u4ee5\u4e0b\u306e\u51e6\u7406\u3092\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<ul>\n<li>\u8cb8\u501f\u5bfe\u7167\u8868\u3067\u306f\u539f\u8cc7\u7523\u76f8\u5f53\u3092\u6b63\u5473\u306e\u30ea\u30fc\u30b9\u672a\u56de\u53ce\u50b5\u6a29\u3068\u3057\u307e\u3059\u3002\u3064\u307e\u308a\u3001\u5951\u7d04\u306e\u958b\u59cb\u65e5\u6642\u70b9\u3067\u3001\u539f\u8cc7\u7523\u3092\u672a\u53ce\u91d1\u3068\u3057\u307e\u3059\u3002<\/li>\n\n\n\n<li>\u53ce\u76ca\u306f\u3001\u57fa\u672c\u7684\u306b\u539f\u8cc7\u7523\u306e\u516c\u6b63\u4fa1\u5024\u306b\u3088\u308a\u8a8d\u8b58\u3057\u307e\u3059\u3002<\/li>\n\n\n\n<li>\u58f2\u4e0a\u539f\u4fa1\u306f\u3001\u539f\u8cc7\u7523\u306e\u53d6\u5f97\u539f\u4fa1\u306b\u57fa\u3065\u304f\u304b\u3001\u5e33\u7c3f\u4fa1\u984d\u304b\u3089\u7121\u4fdd\u8a3c\u6b8b\u5b58\u4fa1\u5024\u306e\u73fe\u5728\u4fa1\u5024\u3092\u63a7\u9664\u3057\u305f\u984d\u3068\u3057\u307e\u3059\u3002<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\"><span id=\"i-4\">\uff08\uff12\uff09\u300c\u30aa\u30da\u30ec\u30fc\u30c6\u30a3\u30f3\u30b0\u30fb\u30ea\u30fc\u30b9\u300d<\/span><\/h3>\n\n\n\n<p>\u30aa\u30da\u30ec\u30fc\u30c6\u30a3\u30f3\u30b0\u30fb\u30ea\u30fc\u30b9\u306e\u5bfe\u8c61\u539f\u8cc7\u7523\u306f\u3001\u5f15\u304d\u7d9a\u304d\u305d\u306e\u8cc7\u7523\u3092\u4fdd\u6709\u3057\u3066\u3044\u308b\u3082\u306e\u3068\u3057\u3066\u8cb8\u501f\u5bfe\u7167\u8868\u3067\u8a8d\u8b58\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u501f\u624b\u304b\u3089\u53d7\u3051\u53d6\u308b\u300c\u30ea\u30fc\u30b9\u6599\u7dcf\u984d\u300d\u306b\u3064\u3044\u3066\u306f\u3001\u5b9a\u984d\u6cd5\u306e\u3088\u3046\u306b\u898f\u5247\u7684\u306a\u91d1\u878d\u53ce\u76ca\u3068\u3057\u3066\u8a8d\u8b58\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span id=\"i-5\">\u30ea\u30fc\u30b9\u6599\u7dcf\u984d\u306b\u3064\u3044\u3066<\/span><\/h2>\n\n\n\n<p>\u30ea\u30fc\u30b9\u6599\u7dcf\u984d\u306b\u306f\u3001\u5951\u7d04\u306b\u57fa\u3065\u304f\u30ea\u30fc\u30b9\u6599\u306e\u4ed6\u306b\u3001\u4ee5\u4e0b\u3092\u542b\u3081\u307e\u3059\u3002<\/p>\n\n\n\n<ul>\n<li>\u8cfc\u5165\u30aa\u30d7\u30b7\u30e7\u30f3\u3042\u308b\u3044\u306f\u89e3\u7d04\u30aa\u30d7\u30b7\u30e7\u30f3\u304c\u3042\u308b\u5834\u5408\u3067\u3001\u501f\u624b\u3067\u6a29\u5229\u884c\u4f7f\u3092\u5b9f\u884c\u3059\u308b\u3053\u3068\u304c\u78ba\u5b9f\u3068\u307f\u308b\u5834\u5408\u3001\u305d\u306e\u30aa\u30d7\u30b7\u30e7\u30f3\u306e\u6a29\u5229\u884c\u4f7f\u984d\u307e\u305f\u306f\u89e3\u7d04\u306b\u4f34\u3046\u640d\u5bb3\u91d1<\/li>\n\n\n\n<li>\u501f\u624b\u307e\u305f\u306f\u7b2c\u4e09\u8005\u306b\u3088\u308b\u6b8b\u4fa1\u4fdd\u8a3c\u984d<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><span id=\"i-6\">\u30ea\u30fc\u30b9\u671f\u9593\u306b\u3064\u3044\u3066<\/span><\/h2>\n\n\n\n<p>\u30ea\u30fc\u30b9\u671f\u9593\u306b\u306f\u3001\u5951\u7d04\u306b\u57fa\u3065\u304f\u30ea\u30fc\u30b9\u671f\u9593\u306e\u4ed6\u306b\u3001\u501f\u624b\u304c\u30ea\u30fc\u30b9\u671f\u9593\u3092\u5ef6\u9577\u3059\u308b\u3001\u307e\u305f\u306f\u9014\u4e2d\u3067\u89e3\u7d04\u3059\u308b\u5834\u5408\u306e\u5408\u7406\u7684\u306a\u898b\u7a4d\u3082\u308a\u671f\u9593\u3092\u8003\u616e\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span id=\"i-7\">\u4f7f\u7528\u3059\u308b\u5272\u5f15\u7387\u306b\u3064\u3044\u3066<\/span><\/h2>\n\n\n\n<p>\u4ee5\u4e0b\u306e\uff08\uff11\uff09\u306e\u73fe\u5728\u4fa1\u5024\u3068\uff08\uff12\uff09\u304c\u7b49\u3057\u304f\u306a\u308b\u5834\u5408\u306e\u5272\u5f15\u7387\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u3064\u307e\u308a\u3001\u5c06\u6765\u306b\u6e21\u3063\u3066\u3001\u30ea\u30fc\u30b9\u6599\u3068\u3057\u3066\u56de\u53ce\u3059\u308b\u30ea\u30fc\u30b9\u6599\u306e\u73fe\u5728\u4fa1\u5024\u5408\u8a08\u304c\u3001\u539f\u8cc7\u7523\u306e\u4fa1\u5024\u3068\u4e00\u81f4\u3057\u3066\u3044\u308b\u5834\u5408\u306e\u53ce\u76ca\u7387\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\uff08\uff11\uff09\u30ea\u30fc\u30b9\u6599\u7dcf\u984d\u3068\u3001\u7121\u4fdd\u8a3c\u6b8b\u5b58\u4fa1\u5024\u306e\u73fe\u5728\u4fa1\u5024\u306e\u5408\u8a08\u984d<\/p>\n\n\n\n<p>\uff08\uff12\uff09\u30ea\u30fc\u30b9\u958b\u59cb\u65e5\u306b\u304a\u3051\u308b\u539f\u8cc7\u7523\u306e\u516c\u6b63\u4fa1\u5024\u3068\u8cb8\u624b\u306e\u76f4\u63a5\u30b3\u30b9\u30c8\uff08\u4f8b\u3048\u3070\u62c5\u4fdd\u6a29\u306e\u8a2d\u5b9a\u30b3\u30b9\u30c8\u7b49\uff09<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span id=\"i-8\">\u30ea\u30fc\u30b9\u6599\u306e\u8acb\u6c42\u53ca\u3073\u53ce\u76ca\u7ba1\u7406\u306b\u306f\u30b7\u30b9\u30c6\u30e0\u5229\u7528\u304c\u4e0d\u53ef\u6b20<\/span><\/h2>\n\n\n\n<p>IFRS\u306b\u304a\u3051\u308b\u30ea\u30fc\u30b9\u306e\u4f1a\u8a08\u51e6\u7406\u306b\u95a2\u308f\u3089\u305a\u3001\u9867\u5ba2\u3067\u3042\u308b\u501f\u624b\u304b\u3089\u306f\u5b9a\u671f\u30fb\u5b9a\u984d\u306b\u4ee3\u91d1\u3092\u53ce\u53d7\u3059\u308b\u5951\u7d04\u3067\u3059\u306e\u3067\u3001\u305d\u306e\u50b5\u6a29\u6d88\u8fbc\u3092\u9069\u5207\u306b\u5bfe\u5fdc\u3057\u306a\u3051\u308c\u3070\u3001\u8cb8\u3057\u5012\u308c\u306e\u691c\u8a0e\u306e\u4ed6\u306b\u3082\u3001\u30ea\u30fc\u30b9\u539f\u8cc7\u7523\u306e\u8ca1\u7523\u4fdd\u5168\u306e\u305f\u3081\u306e\u63aa\u7f6e\u3092\u691c\u8a0e\u3059\u308b\u5fc5\u8981\u304c\u751f\u3058\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u3044\u3064\u3001\u3044\u304f\u3089\u3092\u9867\u5ba2\u304b\u3089\u56de\u53ce\u3057\u305f\u306e\u304b\u3001\u672a\u56de\u53ce\u304c\u3042\u308b\u5834\u5408\u306b\u306f\u55b6\u696d\u90e8\u9580\u3092\u901a\u3058\u3066\u9867\u5ba2\u306b\u8acb\u6c42\u3059\u308b\u304b\u3069\u3046\u304b\u3092\u65e9\u671f\u306b\u5bfe\u5fdc\u3067\u304d\u308b\u3088\u3046\u3001\u30b7\u30b9\u30c6\u30e0\u3092\u5229\u7528\u3057\u3066\u3001\u7d4c\u7406\u696d\u52d9\u3001\u55b6\u696d\u696d\u52d9\u3001\u7ba1\u7406\uff08\u4e0e\u4fe1\uff09\u696d\u52d9\u9593\u3067\u306e\u60c5\u5831\u5171\u6709\u3092\u5f37\u5316\u3059\u308b\u3053\u3068\u304c\u5927\u5207\u3067\u3059\u3002<\/p>\n","protected":false},"excerpt":{"rendered":"IFRS\u3067\u306f\u30ea\u30fc\u30b9\u3092\u3001\u8cb8\u624b\u304c\u8cc7\u7523\u3092\u4fdd\u6709\u3057\u3001\u305d\u306e\u8cc7\u7523\u3092\u501f\u624b\u304c\u5229\u7528\u3059\u308b\u5951\u7d04\u3068\u3057\u3001\u5177\u4f53\u7684\u306b\u306f\u3001\u300c\u8cb8\u624b\u306e\u539f\u8cc7\u7523\u3092\u4f7f\u7528\u3059\u308b\u6a29\u5229\u3092\u3001\u4e00\u5b9a\u671f\u9593\u306b\u308f\u305f\u3063\u3066\u3001\u5bfe\u4fa1\u3092\u3082\u3063\u3066\u501f\u624b\u306b\u79fb\u8ee2\u3059\u308b\u5951\u7d04\u300d\u3068\u5b9a\u7fa9\u3057\u3066\u3044\u307e\u3059\u3002\nIFRS\u3067\u306f\u3001\u300c\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u30fb\u30ea\u30fc\u30b9\u300d\u3068\u300c\u30aa\u30da\u30ec\u30fc\u30c6\u30a3\u30f3\u30b0\u30fb\u30ea\u30fc\u30b9\u300d\u306b\u533a\u5206\u3059\u308b\u3053\u3068\u3092\u8981\u6c42\u3057\u3001\u305d\u308c\u305e\u308c\u3067\u4f1a\u8a08\u51e6\u7406\u304c\u5909\u308f\u3063\u3066\u304d\u307e\u3059\u3002","protected":false},"author":8,"featured_media":2928,"template":"","tags":[35,37],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/kurojica.com\/invoice\/wp-json\/wp\/v2\/blog\/2927"}],"collection":[{"href":"https:\/\/kurojica.com\/invoice\/wp-json\/wp\/v2\/blog"}],"about":[{"href":"https:\/\/kurojica.com\/invoice\/wp-json\/wp\/v2\/types\/blog"}],"author":[{"embeddable":true,"href":"https:\/\/kurojica.com\/invoice\/wp-json\/wp\/v2\/users\/8"}],"version-history":[{"count":3,"href":"https:\/\/kurojica.com\/invoice\/wp-json\/wp\/v2\/blog\/2927\/revisions"}],"predecessor-version":[{"id":9830,"href":"https:\/\/kurojica.com\/invoice\/wp-json\/wp\/v2\/blog\/2927\/revisions\/9830"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kurojica.com\/invoice\/wp-json\/wp\/v2\/media\/2928"}],"wp:attachment":[{"href":"https:\/\/kurojica.com\/invoice\/wp-json\/wp\/v2\/media?parent=2927"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kurojica.com\/invoice\/wp-json\/wp\/v2\/tags?post=2927"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}