{"id":1211,"date":"2020-03-20T17:55:44","date_gmt":"2020-03-20T08:55:44","guid":{"rendered":"http:\/\/jimaccounting.com\/?p=1211"},"modified":"2020-04-10T10:10:02","modified_gmt":"2020-04-10T01:10:02","slug":"iasb%e3%81%8c%e3%81%ae%e3%82%8c%e3%82%93%e3%81%ae%e4%bc%9a%e8%a8%88%e5%87%a6%e7%90%86%e3%81%a8%e9%96%8b%e7%a4%ba%e3%81%ab%e9%96%a2%e3%81%99%e3%82%8bdp%e3%82%92%e5%85%ac%e8%a1%a8","status":"publish","type":"post","link":"https:\/\/jimaccounting.com\/?p=1211","title":{"rendered":"IASB\u304c\u306e\u308c\u3093\u306e\u4f1a\u8a08\u51e6\u7406\u3068\u958b\u793a\u306b\u95a2\u3059\u308bDP\u3092\u516c\u8868"},"content":{"rendered":"<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-1217\" src=\"https:\/\/jimaccounting.com\/wp\/wp-content\/uploads\/2020\/03\/5621deba8a18b839c7a4321764bb05e8-1.jpg\" alt=\"\" width=\"1040\" height=\"720\" srcset=\"https:\/\/jimaccounting.com\/wp\/wp-content\/uploads\/2020\/03\/5621deba8a18b839c7a4321764bb05e8-1.jpg 1040w, https:\/\/jimaccounting.com\/wp\/wp-content\/uploads\/2020\/03\/5621deba8a18b839c7a4321764bb05e8-1-300x208.jpg 300w, https:\/\/jimaccounting.com\/wp\/wp-content\/uploads\/2020\/03\/5621deba8a18b839c7a4321764bb05e8-1-1024x709.jpg 1024w, https:\/\/jimaccounting.com\/wp\/wp-content\/uploads\/2020\/03\/5621deba8a18b839c7a4321764bb05e8-1-768x532.jpg 768w\" sizes=\"auto, (max-width: 1040px) 100vw, 1040px\" \/><\/p>\n<h1><\/h1>\n<h1><span style=\"text-decoration: underline;\"><strong>\u306e\u308c\u3093\u306e\u4f1a\u8a08\u51e6\u7406\u304a\u3088\u3073\u958b\u793a\u306b\u95a2\u3059\u308bDP(Snapshot)\u306e\u7d39\u4ecb<\/strong><\/span><\/h1>\n<p>&nbsp;<\/p>\n<p>\u540d\u53e4\u5c4b\u306e\u516c\u8a8d\u4f1a\u8a08\u58eb\u30fb\u7a0e\u7406\u58eb\u306e\u5150\u5cf6\u6cf0\u6d0b\u3067\u3059\u3002<\/p>\n<p>IASB\uff08\u203b\uff09\u304c2020\u5e743\u670819\u65e5\u306b\u306e\u308c\u3093\u306e\u4f1a\u8a08\u51e6\u7406\u3068\u958b\u793a\u306b\u95a2\u3059\u308b\u30c7\u30a3\u30b9\u30ab\u30c3\u30b7\u30e7\u30f3\u30da\u30fc\u30d1\u30fc\uff08\u4ee5\u4e0b\u3001DP\u3068\u3044\u3046\uff09\u3092\u516c\u8868\u3057\u307e\u3057\u305f\u3002<\/p>\n<p>Discussion Paper DP\/2020\/1<br \/>\n\u300cBusiness Combinations &#8211; Disclosures, Goodwill and Impairment\u300d<br \/>\n<span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/www.ifrs.org\/projects\/work-plan\/goodwill-and-impairment\/comment-letters-projects\/dp-goodwill-and-impairment\/\" target=\"_blank\" rel=\"noopener noreferrer\">IASB\u306e\u30b5\u30a4\u30c8\u3078\u306e\u30ea\u30f3\u30af<\/a><\/span><\/p>\n<p>\u4eca\u56de\u306f\u3053\u306eDP\u306e\u6982\u8981\u3067\u3042\u308bSnapshot\u306e\u5185\u5bb9\u306b\u3064\u3044\u3066\u89e3\u8aac\u3055\u305b\u3066\u3044\u305f\u3060\u304d\u307e\u3059\u3002<\/p>\n<p>\uff08\u203b\uff09International Accounting Standards Board\u3001\u56fd\u969b\u4f1a\u8a08\u57fa\u6e96\u5be9\u8b70\u4f1a<br \/>\n\u56fd\u969b\u7684\u306a\u4f1a\u8a08\u57fa\u6e96\u3067\u3042\u308bIFRS\uff08\u56fd\u969b\u8ca1\u52d9\u5831\u544a\u57fa\u6e96\uff09\u3092\u958b\u767a\u3059\u308b\u6a5f\u95a2<\/p>\n<p>\u76ee\u6b21<br \/>\n~~~~~~~~~~~~~~~~~~~~~~~~<br \/>\n<strong><span style=\"background-color: #ffff00;\">\u2460\u76ee\u7684<br \/>\n\u2461IASB\u306e\u4e88\u5099\u7684\u898b\u89e3<\/span><\/strong><br \/>\n<strong><span style=\"background-color: #ffff00;\">\u2462\u307e\u3068\u3081<br \/>\n\u2463\u4eca\u5f8c\u306e\u9032\u3081\u65b9<\/span><\/strong><br \/>\n~~~~~~~~~~~~~~~~~~~~~~~~<\/p>\n<p><strong><span style=\"background-color: #ffff00;\">\u3010\u2460\u76ee\u7684\u3011<\/span><\/strong><\/p>\n<p>\u4f01\u696d\u304c\u4ed6\u306e\u4f01\u696d\u3092\u8cb7\u53ce\u3057\u305f\u3068\u304d\u306e\u5f93\u6765\u306e\u4f1a\u8a08\u57fa\u6e96\uff08IFRS\u7b2c3\u53f7\u300c\u4f01\u696d\u7d50\u5408\u300d\uff09\u306b\u3064\u3044\u3066\u3001IASB\u304c\u57fa\u6e96\u5229\u7528\u8005\u306b\u5bfe\u3057\u3066\u610f\u898b\u3092\u6c42\u3081\u305f\u3068\u3053\u308d\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u554f\u984c\u304c\u5bc4\u305b\u3089\u308c\u307e\u3057\u305f\u3002<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-1218\" src=\"https:\/\/jimaccounting.com\/wp\/wp-content\/uploads\/2020\/03\/2a831ec055ed4fee4e1d0936ea40500d-1.jpg\" alt=\"\" width=\"1040\" height=\"720\" srcset=\"https:\/\/jimaccounting.com\/wp\/wp-content\/uploads\/2020\/03\/2a831ec055ed4fee4e1d0936ea40500d-1.jpg 1040w, https:\/\/jimaccounting.com\/wp\/wp-content\/uploads\/2020\/03\/2a831ec055ed4fee4e1d0936ea40500d-1-300x208.jpg 300w, https:\/\/jimaccounting.com\/wp\/wp-content\/uploads\/2020\/03\/2a831ec055ed4fee4e1d0936ea40500d-1-1024x709.jpg 1024w, https:\/\/jimaccounting.com\/wp\/wp-content\/uploads\/2020\/03\/2a831ec055ed4fee4e1d0936ea40500d-1-768x532.jpg 768w\" sizes=\"auto, (max-width: 1040px) 100vw, 1040px\" \/><\/p>\n<p>IASB\u306f\u4e0a\u8a18\u306e\u554f\u984c\u306b\u5bfe\u51e6\u3059\u308b\u305f\u3081\u3001\u65b0\u3057\u3044\u4f1a\u8a08\u57fa\u6e96\u3092\u958b\u767a\u3059\u308b\u305f\u3081\u306e\u8b70\u8ad6\u306e\u305f\u305f\u304d\u53f0\u3068\u306a\u308bDP\u3092\u516c\u8868\u3057\u3001\u610f\u898b\u3092\u6c42\u3081\u308b\u3053\u3068\u306b\u3057\u307e\u3057\u305f\u3002<\/p>\n<p><strong><span style=\"background-color: #ffff00;\">\u3010\u2461IASB\u306e\u4e88\u5099\u7684\u898b\u89e3\u3011<\/span><\/strong><\/p>\n<p>\u4e0a\u8a18\u306e\u554f\u984c\u306b\u5bfe\u3059\u308bIASB\u306e\u4e88\u5099\u7684\u898b\u89e3\u306f\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-1219\" src=\"https:\/\/jimaccounting.com\/wp\/wp-content\/uploads\/2020\/03\/ee3be1d100caf1aa771552d59c2bd436-1.jpg\" alt=\"\" width=\"1040\" height=\"720\" srcset=\"https:\/\/jimaccounting.com\/wp\/wp-content\/uploads\/2020\/03\/ee3be1d100caf1aa771552d59c2bd436-1.jpg 1040w, https:\/\/jimaccounting.com\/wp\/wp-content\/uploads\/2020\/03\/ee3be1d100caf1aa771552d59c2bd436-1-300x208.jpg 300w, https:\/\/jimaccounting.com\/wp\/wp-content\/uploads\/2020\/03\/ee3be1d100caf1aa771552d59c2bd436-1-1024x709.jpg 1024w, https:\/\/jimaccounting.com\/wp\/wp-content\/uploads\/2020\/03\/ee3be1d100caf1aa771552d59c2bd436-1-768x532.jpg 768w\" sizes=\"auto, (max-width: 1040px) 100vw, 1040px\" \/><\/p>\n<p>\u4e0a\u8a18\u306e\u95a2\u4fc2\u8005\u306e\u61f8\u5ff5\u3068\u306e\u5bfe\u5fdc\u95a2\u4fc2\u306f\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-1220\" src=\"https:\/\/jimaccounting.com\/wp\/wp-content\/uploads\/2020\/03\/5f63f49b6b7d98988e1002a4a4f2d6d5-1.jpg\" alt=\"\" width=\"1040\" height=\"720\" srcset=\"https:\/\/jimaccounting.com\/wp\/wp-content\/uploads\/2020\/03\/5f63f49b6b7d98988e1002a4a4f2d6d5-1.jpg 1040w, https:\/\/jimaccounting.com\/wp\/wp-content\/uploads\/2020\/03\/5f63f49b6b7d98988e1002a4a4f2d6d5-1-300x208.jpg 300w, https:\/\/jimaccounting.com\/wp\/wp-content\/uploads\/2020\/03\/5f63f49b6b7d98988e1002a4a4f2d6d5-1-1024x709.jpg 1024w, https:\/\/jimaccounting.com\/wp\/wp-content\/uploads\/2020\/03\/5f63f49b6b7d98988e1002a4a4f2d6d5-1-768x532.jpg 768w\" sizes=\"auto, (max-width: 1040px) 100vw, 1040px\" \/><\/p>\n<p>IASB\u306e\u4e88\u5099\u7684\u898b\u89e3\u306f\u73fe\u884c\u306e\u4f1a\u8a08\u57fa\u6e96\u3092\u5927\u304d\u304f\u5909\u3048\u308b\u308f\u3051\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u304c\u3001\u6295\u8cc7\u5bb6\u304c\u6c42\u3081\u308b\u60c5\u5831\u306e\u958b\u793a\u3068\u3001\u5b9f\u52d9\u5bb6\u304c\u6c42\u3081\u308b\u6e1b\u640d\u30c6\u30b9\u30c8\u306e\u7c21\u7d20\u5316\u306b\u914d\u616e\u3057\u305f\u5185\u5bb9\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<p><strong><span style=\"background-color: #00ff00;\">\u4e88\u5099\u7684\u898b\u89e3\u2460\u306b\u3064\u3044\u3066<\/span><\/strong><\/p>\n<p>\u6295\u8cc7\u5bb6\u306f\u7d4c\u55b6\u8005\u304c\u3044\u304b\u306b\u3046\u307e\u304f\u8cb7\u53ce\u3092\u5b9f\u884c\u3057\u3001\u305d\u306e\u5f8c\u3069\u308c\u307b\u3069\u306e\u6210\u679c\u3092\u4e0a\u3052\u305f\u306e\u304b\u3068\u3044\u3046\u60c5\u5831\u3092\u6c42\u3081\u3066\u3044\u307e\u3059\u3002\u3057\u304b\u3057\u3001\u5f93\u6765\u306e\u4f1a\u8a08\u57fa\u6e96\u306f\u305d\u306e\u30cb\u30fc\u30ba\u306b\u306f\u7b54\u3048\u3066\u3044\u307e\u305b\u3093\u3067\u3057\u305f\u3002<\/p>\n<p>\u305d\u306e\u305f\u3081\u3001IASB\u306f\u8cb7\u53ce\u306e\u76ee\u7684\u3068\u5f53\u8a72\u76ee\u7684\u304c\u8cb7\u53ce\u5f8c\u3069\u306e\u7a0b\u5ea6\u9054\u6210\u3055\u308c\u305f\u304b\u306b\u95a2\u3059\u308b\u60c5\u5831\u3092\u4f01\u696d\u306b\u958b\u793a\u3055\u305b\u3088\u3046\u3068\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u305f\u3060\u3057\u3001\u4f01\u696d\u306eChief operating decision maker\uff08\u6700\u9ad8\u696d\u52d9\u610f\u601d\u6c7a\u5b9a\u8005\uff09\u304c\u8cb7\u53ce\u3057\u305f\u4e8b\u696d\u306b\u5bfe\u3057\u3066\u884c\u3046\u3067\u3042\u308d\u3046\u30e2\u30cb\u30bf\u30ea\u30f3\u30b0\u306e\u65b9\u6cd5\u3092\u5c0a\u91cd\u3057\u3066\u3001\u5f53\u8a72\u65b9\u6cd5\u306b\u3088\u308b\u30e2\u30cb\u30bf\u30ea\u30f3\u30b0\u306e\u60c5\u5831\u3092\u958b\u793a\u3059\u308b\u3053\u3068\u3068\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<p><strong><span style=\"background-color: #00ff00;\">\u4e88\u5099\u7684\u898b\u89e3\u2461\u306b\u3064\u3044\u3066<\/span><\/strong><\/p>\n<p><span style=\"text-decoration: underline;\"><strong>\u24b6\u6e1b\u640d\u30c6\u30b9\u30c8\u3092\u3088\u308a\u52b9\u679c\u7684\u306b\u3067\u304d\u308b\u304b\uff1f<\/strong><\/span><\/p>\n<p>\u6e1b\u640d\u30c6\u30b9\u30c8\u306b\u3064\u3044\u3066\u306f\uff12\u3064\u306e\u554f\u984c\u304c\u6307\u6458\u3055\u308c\u3066\u304a\u308a\u3001\u3053\u308c\u306b\u5bfe\u3059\u308bIASB\u306e\u898b\u89e3\u306f\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-1221\" src=\"https:\/\/jimaccounting.com\/wp\/wp-content\/uploads\/2020\/03\/04f86ea9c104d100d663feb8a9a65769-1.jpg\" alt=\"\" width=\"1040\" height=\"720\" srcset=\"https:\/\/jimaccounting.com\/wp\/wp-content\/uploads\/2020\/03\/04f86ea9c104d100d663feb8a9a65769-1.jpg 1040w, https:\/\/jimaccounting.com\/wp\/wp-content\/uploads\/2020\/03\/04f86ea9c104d100d663feb8a9a65769-1-300x208.jpg 300w, https:\/\/jimaccounting.com\/wp\/wp-content\/uploads\/2020\/03\/04f86ea9c104d100d663feb8a9a65769-1-1024x709.jpg 1024w, https:\/\/jimaccounting.com\/wp\/wp-content\/uploads\/2020\/03\/04f86ea9c104d100d663feb8a9a65769-1-768x532.jpg 768w\" sizes=\"auto, (max-width: 1040px) 100vw, 1040px\" \/><\/p>\n<p><span style=\"text-decoration: underline;\"><strong>\u24b7\u306e\u308c\u3093\u306f\u511f\u5374\u3059\u3079\u304d\u304b\uff1f<\/strong><\/span><\/p>\n<p>IASB\u306f\u8a71\u984c\u3068\u306a\u3063\u3066\u3044\u305f\u306e\u308c\u3093\u306e\u511f\u5374\u306b\u306f\u6d88\u6975\u7684\u306a\u59ff\u52e2\u3092\u3068\u3063\u3066\u3044\u3066\u3001\u4eca\u307e\u3067\u3069\u304a\u308a\u6e1b\u640d\u30c6\u30b9\u30c8\u306e\u307f\u3092\u884c\u3046\u30a2\u30d7\u30ed\u30fc\u30c1\u3092\u7dad\u6301\u3059\u3079\u304d\u3067\u3042\u308b\u3068\u3044\u3046\u898b\u89e3\u3092\u3068\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u306a\u305c\u306a\u3089\u3001\u306e\u308c\u3093\u3092\u511f\u5374\u3059\u308b\u3053\u3068\u304c\u91cd\u8981\u306a\u6539\u5584\u306b\u3064\u306a\u304c\u308b\u3053\u3068\u3092\u8a8d\u3081\u3056\u308b\u3092\u5f97\u306a\u3044\u3088\u3046\u306a\u8a3c\u62e0\u306f\u306a\u3044\u304b\u3089\u3067\u3042\u308b\u3068\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u306a\u304a\u3001\u306e\u308c\u3093\u306e\u511f\u5374\u3068\u6e1b\u640d\u30c6\u30b9\u30c8\u3092\u305d\u308c\u305e\u308c\u652f\u6301\u3059\u308b\u4e3b\u5f35\u306f\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-1222\" src=\"https:\/\/jimaccounting.com\/wp\/wp-content\/uploads\/2020\/03\/63ead695680eb0c485fa3f134844052f-1.jpg\" alt=\"\" width=\"1040\" height=\"720\" srcset=\"https:\/\/jimaccounting.com\/wp\/wp-content\/uploads\/2020\/03\/63ead695680eb0c485fa3f134844052f-1.jpg 1040w, https:\/\/jimaccounting.com\/wp\/wp-content\/uploads\/2020\/03\/63ead695680eb0c485fa3f134844052f-1-300x208.jpg 300w, https:\/\/jimaccounting.com\/wp\/wp-content\/uploads\/2020\/03\/63ead695680eb0c485fa3f134844052f-1-1024x709.jpg 1024w, https:\/\/jimaccounting.com\/wp\/wp-content\/uploads\/2020\/03\/63ead695680eb0c485fa3f134844052f-1-768x532.jpg 768w\" sizes=\"auto, (max-width: 1040px) 100vw, 1040px\" \/><\/p>\n<p><span style=\"text-decoration: 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style=\"background-color: #00ff00;\">\u4e88\u5099\u7684\u898b\u89e3\u2462\u306b\u3064\u3044\u3066<\/span><\/strong><\/p>\n<p>IASB\u306f\u306e\u308c\u3093\u3092\u9664\u3044\u305f\u7d14\u8cc7\u7523\u306e\u91d1\u984d\u3092BS\u4e0a\u306b\u8868\u793a\u3059\u308b\u3053\u3068\u306b\u3088\u3063\u3066\u3001\u306e\u308c\u3093\u3092\u6295\u8cc7\u5bb6\u306b\u5bfe\u3057\u3066\u3088\u308a\u969b\u7acb\u305f\u305b\u308b\u3088\u3046\u306b\u3059\u308b\u3068\u306e\u3053\u3068\u3067\u3059\u3002<\/p>\n<p>\u4f01\u696d\u7d50\u5408\u306e\u3068\u304d\u306b\u8a8d\u8b58\u3055\u308c\u308b\u30d6\u30e9\u30f3\u30c9\u306a\u3069\u306e\u7121\u5f62\u8cc7\u7523\u306b\u3064\u3044\u3066\u306f\u7570\u306a\u308b\u898b\u89e3\u304c\u3042\u308b\u3082\u306e\u306e\u3001IASB\u306f\u305d\u306e\u7bc4\u56f2\u3092\u5909\u66f4\u3059\u308b\u7d0d\u5f97\u611f\u306e\u3042\u308b\u8a3c\u62e0\u306f\u306a\u3044\u3068\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<p><strong><span style=\"background-color: 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style=\"background-color: #ffff00;\">\u3010\u2463\u4eca\u5f8c\u306e\u9032\u3081\u65b9\u3011<\/span><\/strong><\/p>\n<p>IASB\u306fDP\u306b\u5bfe\u3059\u308b\u30b3\u30e1\u30f3\u30c8\u30922020\u5e749\u670815\u65e5\u307e\u3067\u52df\u96c6\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u305d\u306e\u5f8c\u3001IASB\u306f\u53d7\u3051\u53d6\u3063\u305f\u30b3\u30e1\u30f3\u30c8\u3092\u691c\u8a0e\u3057\u3001\u516c\u958b\u8349\u6848\u3092\u958b\u767a\u3059\u308b\u304b\u3069\u3046\u304b\u3092\u6c7a\u5b9a\u3059\u308b\u3068\u306e\u3053\u3068\u3067\u3059\u3002<\/p>\n<p style=\"text-align: right;\">\u4ee5\u4e0a<\/p>\n<p>JIM ACCOUNTING<br \/>\n\u4ee3\u8868\u3000\u516c\u8a8d\u4f1a\u8a08\u58eb\u30fb\u7a0e\u7406\u58eb\u3000\u5150\u5cf6\u6cf0\u6d0b<\/p>\n<p>&nbsp;<\/p>\n<p><strong><span style=\"background-color: #ffff00;\">\u304a\u554f\u3044\u5408\u308f\u305b\u306f\u4ee5\u4e0b\u306e\u30d5\u30a9\u30fc\u30e0\u304b\u3089\u304a\u9858\u3044\u3044\u305f\u3057\u307e\u3059\u3002<\/span><\/strong><\/p>\n<p 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