{"id":1170,"date":"2020-03-18T15:56:59","date_gmt":"2020-03-18T06:56:59","guid":{"rendered":"http:\/\/jimaccounting.com\/?p=1170"},"modified":"2020-04-10T10:11:24","modified_gmt":"2020-04-10T01:11:24","slug":"ifric%e7%ac%ac23%e5%8f%b7%e3%80%8c%e6%b3%95%e4%ba%ba%e6%89%80%e5%be%97%e7%a8%8e%e3%81%ae%e7%a8%8e%e5%8b%99%e5%87%a6%e7%90%86%e3%81%ab%e9%96%a2%e3%81%99%e3%82%8b%e4%b8%8d%e7%a2%ba%e5%ae%9f%e6%80%a7","status":"publish","type":"post","link":"https:\/\/jimaccounting.com\/?p=1170","title":{"rendered":"IFRIC\u7b2c23\u53f7\u300c\u6cd5\u4eba\u6240\u5f97\u7a0e\u306e\u7a0e\u52d9\u51e6\u7406\u306b\u95a2\u3059\u308b\u4e0d\u78ba\u5b9f\u6027\u300d\u306e\u89e3\u8aac"},"content":{"rendered":"

\"\"<\/p>\n

\u3010\u95a2\u9023\u30d6\u30ed\u30b0\u3011
\n\u4ee5\u4e0b\u3067\u306f\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u30fb\u8ca0\u50b5\u304c\u767b\u5834\u3057\u307e\u3059\u3002
\n\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u30fb\u8ca0\u50b5\u306b\u95a2\u3057\u3066\u306f\u3053\u3061\u3089\u306e\u30d6\u30ed\u30b0\u3092\u307e\u305a\u3054\u89a7\u304f\u3060\u3055\u3044\u3002
\n\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u3068\u306f\u4f55\u304b\uff1f<\/a><\/span><\/p>\n

 <\/p>\n

\u76ee\u6b21
\n~~~~~~~~~~~~~~~~~~~~~~~~
\n\u2460\u306f\u3058\u3081\u306b<\/strong>
\n\u2461\u80cc\u666f<\/strong>
\n\u2462\u4e0d\u78ba\u5b9f\u6027\u3092\u8003\u616e\u3057\u306a\u3044\u4f1a\u8a08\u51e6\u7406<\/strong>
\n\u2463\u4e0d\u78ba\u5b9f\u6027\u3092\u8003\u616e\u3057\u305f\u4f1a\u8a08\u51e6\u7406<\/strong>
\n\u2464\u6bd4\u8f03<\/strong>
\n\u2465\u958b\u793a\u898f\u5b9a<\/strong>
\n\u2466\u307e\u3068\u3081<\/strong><\/span>
\n~~~~~~~~~~~~~~~~~~~~~~~~<\/p>\n

\u2460\u306f\u3058\u3081\u306b(IFRS\u3084IFRIC\u3092\u3054\u5b58\u3058\u3067\u306a\u3044\u65b9\u3078\uff09<\/span><\/strong><\/p>\n

IFRS\u3042\u308b\u3044\u306fIAS\u3068\u3044\u3046\u8a00\u8449\u3092\u805e\u3044\u305f\u3053\u3068\u304c\u3042\u308b\u4eba\u3067\u3082\u3001IFRIC\u3068\u3044\u3046\u8a00\u8449\u306f\u805e\u3044\u305f\u3053\u3068\u304c\u306a\u3044\u4eba\u304c\u591a\u3044\u3068\u601d\u3044\u307e\u3059\u3002\uff08\u203b\uff09<\/p>\n

IFRS\u306f\u30e8\u30fc\u30ed\u30c3\u30d1\u306e\u56fd\u3005\u3092\u4e2d\u5fc3\u306b\u4e16\u754c\u5404\u56fd\u3067\u4f7f\u7528\u3055\u308c\u3066\u3044\u308b\u56fd\u969b\u7684\u306a\u4f1a\u8a08\u57fa\u6e96\u306e\u3053\u3068\u3067\u3001\u65e5\u672c\u3067\u3082200\u793e\u3092\u8d85\u3048\u308b\u4f01\u696d\u304cIFRS\u3092\u4f7f\u3063\u3066\u8ca1\u52d9\u8af8\u8868\u3092\u4f5c\u6210\u3057\u3066\u3044\u307e\u3059\u3002\u306a\u304a\u3001IAS\u306fIFRS\u306e\u53e4\u3044\u547c\u3073\u540d\u3067\u3059\u3002<\/span><\/p>\n

IFRIC\u306f\u3053\u306eIFRS\u306e\u8db3\u308a\u306a\u3044\u3068\u3053\u308d\u3092\u88dc\u3046\u3082\u306e\u3060\u3068\u601d\u3063\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n

\u3059\u306a\u308f\u3061\u3001IFRS\u3067\u306f\u5fc5\u305a\u3057\u3082\u660e\u78ba\u306a\u5b9a\u3081\u304c\u306a\u3044\u3068\u304d\u306b\u3001IFRIC\u306f\u305d\u308c\u3092\u88dc\u3046\u305f\u3081\u306e\u4e00\u5b9a\u306e\u8003\u3048\u65b9\u3068\u306a\u308b\u6307\u91dd\u3092\u4e0e\u3048\u3066\u304f\u308c\u308b\u306e\u3067\u3059\u3002<\/p>\n

IFRIC\u7b2c23\u53f7\u300c\u6cd5\u4eba\u6240\u5f97\u7a0e\u306e\u7a0e\u52d9\u51e6\u7406\u306b\u95a2\u3059\u308b\u4e0d\u78ba\u5b9f\u6027\u300d(\u4ee5\u4e0b\u3001\u672c\u6307\u91dd\u3068\u3044\u3046)\u306fIAS12\u53f7\u300c\u6cd5\u4eba\u6240\u5f97\u7a0e\u300d\u3092\u88dc\u3046\u3082\u306e\u3068\u3057\u3066\u30012017\u5e746\u6708\u306b\u516c\u8868\u3055\u308c\u30012019\u5e741\u67081\u65e5\u4ee5\u964d\u306b\u958b\u59cb\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u304b\u3089\u9069\u7528\u3055\u308c\u308b\u3053\u3068\u306b\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n

IFRS\u3092\u9069\u7528\u3057\u3066\u3044\u308b\u4f01\u696d\u30673\u6708\u6c7a\u7b97\u306e\u4f1a\u793e\u3067\u3042\u308c\u3070\u30012019\u5e744\u67081\u65e5\u6642\u70b9\u304b\u3089\u9069\u7528\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n

(\u203b)\u7565\u8a9e\u306b\u3064\u3044\u3066<\/p>\n

IFRS: International Financial Reporting Standards(\u56fd\u969b\u8ca1\u52d9\u5831\u544a\u57fa\u6e96)
\nIAS: International Accounting Standards(\u56fd\u969b\u4f1a\u8a08\u57fa\u6e96)
\nIFRIC: International Financial Reporting Interpretations Committee(\u56fd\u969b\u8ca1\u52d9\u5831\u544a\u89e3\u91c8\u6307\u91dd\u59d4\u54e1\u4f1a)<\/p>\n

\"\"<\/span><\/strong><\/p>\n

\u306a\u304a\u3001\u4ee5\u4e0b\u306e\u8aac\u660e\u3067\u306f\u7c21\u7565\u5316\u306e\u305f\u3081\u3001\u7528\u8a9e\u3084\u5185\u5bb9\u7b49\u306b\u95a2\u3057\u3066\u53b3\u5bc6\u306a\u6b63\u78ba\u6027\u306b\u306f\u3053\u3060\u308f\u3063\u3066\u304a\u308a\u307e\u305b\u3093\u3053\u3068\u3092\u3042\u3089\u304b\u3058\u3081\u3054\u5bb9\u8d66\u304f\u3060\u3055\u3044\u3002<\/p>\n

\u2461\u80cc\u666f<\/span><\/strong><\/p>\n

IFRIC\u7b2c23\u53f7\u304c\u3067\u304d\u305f\u80cc\u666f\u3092\u8003\u3048\u307e\u3059\u3002<\/p>\n

\u6cd5\u4eba\u7a0e\u7b49\u306e\u8a08\u7b97\u3092\u884c\u3046\u3068\u304d\u3001\u4f1a\u793e\u306f\u4f8b\u3048\u3070\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u5224\u65ad\u3092\u884c\u3044\u307e\u3059\u3002<\/p>\n

\u30fb\u76ca\u91d1\u3084\u640d\u91d1\u3092\u7533\u544a\u3059\u308b\u304b\u5426\u304b
\n\u30fb\u76ca\u91d1\u3084\u640d\u91d1\u3092\u3044\u3064\u8a08\u4e0a\u3059\u308b\u304b
\n\u30fb\u76ca\u91d1\u3084\u640d\u91d1\u3092\u3044\u304f\u3089\u8a08\u4e0a\u3059\u308b\u304b<\/p>\n

\u4f8b\u3048\u3070\u3001100\u4e07\u5186\u306e\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u3092\u5e74\u5ea6\u306e\u521d\u3081\u306b\u8cfc\u5165\u3057\u3001\u4f1a\u8a08\u4e0a\u306f\u534a\u984d\u306e50\u4e07\u5186\u3092\u8cbb\u7528\u306b\u3001\u7a0e\u52d9\u4e0a\u306f90\u4e07\u5186\u3092\u640d\u91d1\uff08\u4ee5\u5f8c\u3001\u4f1a\u8a08\u4e0a\u306e\u53ce\u76ca\u30fb\u8cbb\u7528\u3082\u7a0e\u52d9\u4e0a\u306e\u76ca\u91d1\u30fb\u640d\u91d1\u3068\u3044\u3046\u7528\u8a9e\u306b\u7d71\u4e00\u3057\u307e\u3059\uff09\u306b\u8a08\u4e0a\u3057\u305f\u3068\u3057\u307e\u3059\u3002\u3068\u3053\u308d\u304c\u3001\u3082\u3057\u7a0e\u52d9\u8abf\u67fb\u304c\u5165\u3063\u305f\u5834\u5408\u3001\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u306f\u901a\u5e385\u5e74\u3067\u511f\u5374\u3057\u307e\u3059\u306e\u3067\u300190\u4e07\u5186\u5168\u984d\u304c\u640d\u91d1\u3068\u3057\u3066\u8a8d\u3081\u3089\u308c\u308b\u53ef\u80fd\u6027\u306f\u4f4e\u3044\u3068\u601d\u308f\u308c\u307e\u3059\u3002\u3064\u307e\u308a\u3001\u7a0e\u52d9\u8abf\u67fb\u304c\u5165\u3063\u3066\u6307\u6458\u3092\u3046\u3051\u308b\u3042\u308b\u3044\u306f\u3046\u3051\u306a\u3044\u3053\u3068\u304c\u6c7a\u307e\u308b\u307e\u3067\u3001\u3053\u306e90\u4e07\u5186\u306f\u640d\u91d1\u3068\u3057\u3066\u8a8d\u3081\u3089\u308c\u308b\u304b\u3069\u3046\u304b\u300c\u4e0d\u78ba\u5b9f\u300d\u306a\u72b6\u614b\u306b\u3042\u308b<\/strong><\/span>\u3068\u3044\u3048\u307e\u3059\u3002<\/p>\n

\u7a0e\u52d9\u8abf\u67fb\u3067\u640d\u91d1\u306b\u3067\u304d\u306a\u3044\u3068\u6307\u6458\u3055\u308c\u308c\u3070\u6cd5\u4eba\u7a0e\u7b49\u3092\u8ffd\u52a0\u3067\u652f\u6255\u308f\u306a\u3044\u3068\u3044\u3051\u307e\u305b\u3093\u3057\u3001\u306a\u306b\u3082\u6307\u6458\u3055\u308c\u306a\u3051\u308c\u3070\u6cd5\u4eba\u7a0e\u7b49\u3092\u8ffd\u52a0\u3067\u652f\u6255\u308f\u306a\u304f\u3066\u3082\u3088\u304f\u306a\u308a\u307e\u3059\u304c\u3001\u5b9f\u969b\u306b\u7a0e\u52d9\u8abf\u67fb\u304c\u5165\u308b\u307e\u3067\u306f\u3069\u3061\u3089\u306b\u8ee2\u3076\u304b\u5206\u304b\u3089\u306a\u3044\u304b\u3089\u3067\u3059\u3002<\/p>\n

\u3053\u306e\u3088\u3046\u306a\u7a0e\u52d9\u4e0a\u306e\u51e6\u7406\u306e\u4e0d\u78ba\u5b9f\u6027\u3092\u3069\u306e\u3088\u3046\u306b\u4f1a\u8a08\u51e6\u7406\u3059\u308b\u3079\u304d\u304bIAS12\u53f7\u306b\u306f\u660e\u78ba\u306a\u5b9a\u3081\u304c\u306a\u304f\u3001\u4f1a\u793e\u306b\u3088\u3063\u3066\u5b9f\u52d9\u304c\u7570\u306a\u3063\u3066\u3044\u307e\u3057\u305f\u3002<\/p>\n

\u305d\u306e\u305f\u3081\u3001\u3053\u306e\u4e0d\u78ba\u5b9f\u6027\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u51e6\u7406\u3092\u660e\u3089\u304b\u306b\u3059\u308b\u305f\u3081\u306b\u672c\u6307\u91dd\u304c\u516c\u8868\u3055\u308c\u305f\u306e\u3067\u3059\u3002<\/p>\n

\u3061\u306a\u307f\u306b\u3001\u540c\u69d8\u306e\u4f1a\u8a08\u57fa\u6e96\u306f\u30a2\u30e1\u30ea\u30ab\u3067\u306f\u3059\u3067\u306b2007\u5e74\u306b\u5c0e\u5165\u3055\u308c\u3066\u3044\u307e\u3059\u3002\uff08\u65e7FIN48\u3002\u73fe\u5728\u306fASC740\uff09<\/p>\n

\u65e5\u672c\u3067\u306f\u4e0a\u8a18\u306e\u3088\u3046\u306a\u640d\u91d1\u3092\u7a4d\u6975\u7684\u306b\u591a\u304f\u8a08\u4e0a\u3057\u3066\u6cd5\u4eba\u7a0e\u7b49\u3092\u6e1b\u3089\u3059\u7a0e\u52d9\u7533\u544a\u306f\u3042\u307e\u308a\u4e00\u822c\u7684\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u304c\u3001\u6b27\u7c73\u3067\u306f\u6cd5\u4eba\u7a0e\u7b49\u3082\u8cbb\u7528\u306e\u3072\u3068\u3064\u3068\u8003\u3048\u3066\u3044\u308b\u305f\u3081\u3001\u591a\u5c11\u306e\u7121\u7406\u306f\u3042\u3063\u3066\u3082\u76ca\u91d1\u306f\u5c11\u306a\u3081\u306b\u640d\u91d1\u306f\u591a\u3081\u306b\u7533\u544a\u3059\u308b\u50be\u5411\u304c\u3042\u308b\u3088\u3046\u3067\u3059\u3002<\/p>\n

\u6b27\u7c73\u4f01\u696d\u306f\u8a8d\u3081\u3089\u308c\u308b\u304b\u3069\u3046\u304b\u4e0d\u78ba\u5b9f\u306a\u7a0e\u52d9\u51e6\u7406\u3092\u305f\u304f\u3055\u3093\uff08\uff1f\uff09\u884c\u3063\u3066\u3044\u308b\u305f\u3081\u3001\u3053\u306e\u3088\u3046\u306a\u4f1a\u8a08\u57fa\u6e96\u304c\u5fc5\u8981\u3068\u306a\u3063\u305f\u306e\u3067\u3059\u3002<\/p>\n

\"\"<\/span><\/strong><\/p>\n

 <\/p>\n

\u2462\u4e0d\u78ba\u5b9f\u6027\u3092\u8003\u616e\u3057\u306a\u3044\u4f1a\u8a08\u51e6\u7406<\/span><\/strong><\/p>\n

\u5b9f\u969b\u306e\u7a0e\u52d9\u7533\u544a\u3092\u3082\u3068\u306b\u6cd5\u4eba\u7a0e\u7b49\u304a\u3088\u3073\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u30fb\u8ca0\u50b5\u3092\u8a08\u7b97\u3057\u3001\u4e0d\u78ba\u5b9f\u306a\u7a0e\u52d9\u51e6\u7406\u304c\u7a0e\u52d9\u5f53\u5c40\u306b\u5c06\u6765\u5426\u8a8d\u3055\u308c\u305f\u5834\u5408\u306e\u5f71\u97ff\uff08\u6cd5\u4eba\u7a0e\u7b49\u306e\u8ffd\u52a0\u652f\u6255\u3044\u306a\u3069\uff09\u306b\u5bfe\u3057\u3066\u306f\u5f15\u5f53\u91d1\u3092\u7a4d\u3080\u306a\u3069\u306e\u4f55\u3089\u306e\u4f1a\u8a08\u51e6\u7406\u3092\u884c\u308f\u306a\u3044\u60f3\u5b9a\u3067\u8aac\u660e\u3057\u307e\u3059\u3002<\/p>\n

\u4e0a\u8a18\u306e\u4f8b\u3067\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u306e\u8cfc\u5165\u306b\u3088\u308b\u652f\u51fa\u984d100\u4e07\u5186\u306e\u3046\u3061\u3001\u4f1a\u8a08\u4e0a\u306f50\u4e07\u5186\u3001\u7a0e\u52d9\u4e0a\u306f90\u4e07\u5186\u3092\u640d\u91d1\u306b\u8a08\u4e0a\u3057\u305f\u3068\u3057\u307e\u3059\u3002<\/p>\n

\u3053\u306e\u3068\u304d\u3001\u7a0e\u52d9\u8abf\u67fb\u304c\u5165\u3063\u305f\u3068\u3059\u308b\u3068\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u3092\u8cfc\u5165\u3057\u305f\u5e74\u5ea6\u306b\u640d\u91d1\u3068\u3057\u3066\u8a8d\u3081\u3089\u308c\u308b\u91d1\u984d\u306f20\u4e07\u5186(\uff1d100\u4e07\u5186\uff0f5\u5e74)\u306b\u306a\u308b\u3068\u3057\u307e\u3059\u3002<\/p>\n

\u307e\u305f\u3001\u76ca\u91d1\u306f\u640d\u91d1\u3092\u5341\u5206\u306b\u4e0a\u56de\u308b\u3053\u3068\u3068\u3057\u3001\u640d\u91d1\u3084\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u30fb\u8ca0\u50b5\u306e\u8a08\u4e0a\u304c\u6cd5\u4eba\u7a0e\u7b49\u3092\u5897\u6e1b\u3055\u305b\u308b\u52b9\u679c\u3060\u3051\u3092\u8003\u3048\u307e\u3059\u3002<\/p>\n

\u7a0e\u7387\u306f30\uff05\u3068\u3057\u307e\u3059\u3002<\/p>\n

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\"\"<\/strong><\/span><\/p>\n

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\"\"<\/strong><\/span><\/p>\n

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\"\"<\/p>\n

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\u4ee5\u4e0a<\/p>\n

JIM ACCOUNTING
\n\u4ee3\u8868\u3000\u516c\u8a8d\u4f1a\u8a08\u58eb\u30fb\u7a0e\u7406\u58eb\u3000\u5150\u5cf6\u6cf0\u6d0b<\/p>\n

 <\/p>\n

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