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class=\"wp-block-paragraph\"><strong>\u4f1a\u8a08\u57fa\u6e96\u3068\u306f\u3001\u4f01\u696d\u306e\u8ca1\u52d9\u8af8\u8868\uff08\u6c7a\u7b97\u66f8\uff09\u3092\u4f5c\u6210\u3059\u308b\u969b\u306e\u30eb\u30fc\u30eb\u306e\u3053\u3068\u3067\u3059\u3002<\/strong><br>\u3055\u307e\u3056\u307e\u306a\u4f01\u696d\u3092\u540c\u3058\u57fa\u6e96\u3067\u6bd4\u3079\u308b\u305f\u3081\u306b\u306f\u3001\u5171\u901a\u306e\u30eb\u30fc\u30eb\u304c\u5fc5\u8981\u306b\u306a\u308a\u307e\u3059\u3002\u305d\u306e\u4f1a\u8a08\u57fa\u6e96\u306e\u4e2d\u3067\u3082<strong>\u4e16\u754c\u5171\u901a\u306e\u4f1a\u8a08\u57fa\u6e96<\/strong>\u3068\u3057\u3066\u751f\u307e\u308c\u305f\u306e\u304c<strong>\u56fd\u969b\u8ca1\u52d9\u5831\u544a\u57fa\u6e96 \/ \u56fd\u969b\u4f1a\u8a08\u57fa\u6e96\uff08IFRS\uff09<\/strong>\u3067\u3059\u3002IFRS\u306f\u300cInternational Financial Reporting Standards\u300d\u306e\u7565\u3067\u3001\u300c\u30a4\u30d5\u30a1\u30fc\u30b9\u300d\u3084\u300c\u30a2\u30a4\u30d5\u30a1\u30fc\u30b9\u300d\u3084\u300c\u30a2\u30a4\u30a8\u30d5\u30a2\u30fc\u30eb\u30a8\u30b9\u300d\u306a\u3069\u3068\u8aad\u307e\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3053\u306e\u4f1a\u8a08\u57fa\u6e96\u3092\u4e3b\u306b\u8a2d\u5b9a\u3057\u3066\u3044\u308b\u306e\u304c\u3001IASB\uff08\u30a2\u30a4\u30a8\u30fc\u30a8\u30b9\u30d3\u30fc\uff09\u3068\u547c\u3070\u308c\u308b\u3001\u56fd\u969b\u8ca1\u52d9\u5831\u544a\u57fa\u6e96\u5be9\u8b70\u4f1a\uff08International Accounting Standards Board\uff09\u3067\u3059\u3002IASB\u306b\u306f\u3001\u4e16\u754c\u5404\u56fd\u304b\u3089\u9078\u51fa\u3055\u308c\u305f\u4f1a\u8a08\u5c02\u9580\u5bb6\u304c\u96c6\u307e\u3063\u3066\u3044\u307e\u3059\u3002\u3053\u306eIASB\u304c\u3001\u4e16\u754c\u5171\u901a\u3067\u63a1\u7528\u3067\u304d\u308b\u3053\u3068\u3092\u76ee\u6a19\u306b\u4f5c\u6210\u3057\u305f\u4f1a\u8a08\u57fa\u6e96\u304c\u56fd\u969b\u8ca1\u52d9\u5831\u544a\u57fa\u6e96 \/ \u56fd\u969b\u4f1a\u8a08\u57fa\u6e96\uff08IFRS\uff09\u3067\u3059\u3002\u3053\u308c\u307e\u3067\u306f\u300cIAS\uff08\u30a2\u30a4\u30a8\u30fc\u30a8\u30b9\uff09\u300d\u3068\u547c\u3070\u308c\u3066\u3044\u307e\u3057\u305f\u304c\u3001\u6539\u8a02\u3084\u898b\u76f4\u3057\u3092\u884c\u3044\u306a\u304c\u3089\u300cIFRS\u300d\u306b\u540d\u79f0\u5909\u66f4\u3055\u308c\u307e\u3057\u305f\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u5177\u4f53\u7684\u306b<strong>IFRS\u3068\u306fIASB\u304c\u516c\u8868\u3057\u305f\u57fa\u6e96\u3068\u89e3\u91c8\u6307\u91dd\u306e\u7dcf\u79f0<\/strong>\u3067\u3001\u4ee5\u4e0b\u306e3\u3064\u306b\u533a\u5206\u3055\u308c\u308b\u6587\u66f8\u30b0\u30eb\u30fc\u30d7\u304b\u3089\u69cb\u6210\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>IASB\u304c\u516c\u8868\u3057\u305f\u56fd\u969b\u8ca1\u52d9\u5831\u544a\u57fa\u6e96\uff08IFRS\uff09<\/li>\n\n\n\n<li>IASB\u306e\u524d\u8eab\u6a5f\u95a2\u3067\u3042\u308b\u56fd\u969b\u4f1a\u8a08\u57fa\u6e96\u59d4\u54e1\u4f1a\uff08IASC\uff09\u304c\u516c\u8868\u3057\u305f\u56fd\u969b\u4f1a\u8a08\u57fa\u6e96\uff08IAS\uff09<\/li>\n\n\n\n<li>IFRS\u89e3\u91c8\u6307\u91dd\u59d4\u54e1\u4f1a\u304c\u958b\u767a\u3057\u305f\u89e3\u91c8\u6307\u91dd\uff08IFRIC\u89e3\u91c8\u6307\u91dd\uff09\u53ca\u3073\u524d\u8eab\u6a5f\u95a2\u3067\u3042\u308b\u89e3\u91c8\u6307\u91dd\u59d4\u54e1\u4f1a\u304c\u958b\u767a\u3057\u305f\u89e3\u91c8\u6307\u91dd\uff08SIC\u89e3\u91c8\u6307\u91dd\uff09<\/li>\n<\/ul>\n\n\n\n<p class=\"has-background wp-block-paragraph\" style=\"background-color:#f9f9fe\"><strong>\u65e5\u672c\u3067\u306f\u3053\u308c\u3089\u3092\u7dcf\u79f0\u3059\u308b\u3068\u304d\u306b\u300c\u56fd\u969b\u4f1a\u8a08\u57fa\u6e96\u300d\u3068\u3044\u3046\u7528\u8a9e\u304c\u4f7f\u308f\u308c\u308b\u3053\u3068\u304c\u3042\u308b<\/strong>\u305f\u3081\u3001\u3053\u3053\u307e\u3067\u5f53\u8a18\u4e8b\u3067\u306fIFRS\u306e\u5bfe\u8a33\u3068\u3057\u3066\u300c\u56fd\u969b\u8ca1\u52d9\u5831\u544a\u57fa\u6e96\u300d\u3068\u300c\u56fd\u969b\u4f1a\u8a08\u57fa\u6e96\u300d\u3092\u4f75\u8a18\u3057\u307e\u3057\u305f\u3002\u3057\u304b\u3057\u3001\u300c\u56fd\u969b\u4f1a\u8a08\u57fa\u6e96\u300d\u306f\u65e7\u57fa\u6e96\u3067\u3042\u308bIAS (International Accounting Standards) \u3068\u540c\u3058\u7528\u8a9e\u306e\u305f\u3081\u8aa4\u89e3\u304c\u751f\u3058\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002\u3053\u306e\u305f\u3081\u3001\u3053\u308c\u4ee5\u964d\u306f\u300c\u56fd\u969b\u8ca1\u52d9\u5831\u544a\u57fa\u6e96\u300d\u3092\u7528\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u56fd\u969b\u8ca1\u52d9\u5831\u544a\u57fa\u6e96\uff08IFRS\uff09\u306e\u5c0e\u5165\u306f\u4e16\u754c\u5404\u56fd\u3067\u9032\u3093\u3067\u3044\u307e\u3059\u3002\u7279\u306b\u4e0a\u5834\u4f01\u696d\u3084\u30b0\u30eb\u30fc\u30d7\u4f01\u696d\u304c\u6d77\u5916\u30d3\u30b8\u30cd\u30b9\u3092\u884c\u3046\u969b\u306b\u3001\u56fd\u969b\u8ca1\u52d9\u5831\u544a\u57fa\u6e96\uff08IFRS\uff09\u3067\u8ca1\u52d9\u8af8\u8868\u3092\u4f5c\u6210\u3057\u3066\u3044\u308b\u3068\u3001\u540c\u3058\u57fa\u6e96\u3067\u4f5c\u6210\u3057\u305f\u4ed6\u793e\u306e\u8ca1\u52d9\u8af8\u8868\u3068\u6bd4\u8f03\u3057\u3084\u3059\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading is-style-vk-heading-background_fill_lightgray\">&nbsp;\u56fd\u969b\u8ca1\u52d9\u5831\u544a\u57fa\u6e96\uff08IFRS\uff09\u306e\u7279\u5fb4<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u56fd\u969b\u8ca1\u52d9\u5831\u544a\u57fa\u6e96\uff08IFRS\uff09\u306e\u5927\u304d\u306a\u7279\u5fb4\u306f3\u3064\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<ol class=\"wp-block-list is-style-default vk_list_2\">\n<li><strong>\u539f\u5247\u4e3b\u7fa9<br><\/strong>\u539f\u5247\u4e3b\u7fa9\u3068\u306f\u3001\u4f01\u696d\u306e\u7d4c\u6e08\u7684\u5b9f\u8cea\u3084\u5224\u65ad\u3092\u5c0a\u91cd\u3057\u3001\u3067\u304d\u308b\u3060\u3051\u57fa\u672c\u7684\u306a\u4f1a\u8a08\u539f\u5247\u3060\u3051\u3092\u898f\u5b9a\u3057\u3001\u7d30\u304b\u3044\u6570\u5024\u8a2d\u5b9a\u3084\u5224\u65ad\u57fa\u6e96\u306f\u8a2d\u3051\u306a\u3044\u8003\u3048\u65b9\u3067\u3059\u3002\u3053\u306e\u305f\u3081\u3001\u4f1a\u8a08\u65b9\u91dd\u3092\u9078\u629e\u3057\u305f\u7406\u7531\u306a\u3069\u306b\u3064\u3044\u3066\u3001\u4ed6\u306e\u57fa\u6e96\u3088\u308a\u591a\u304f\u306e\u8aac\u660e\u3092\u6c42\u3081\u3089\u308c\u308b\u50be\u5411\u304c\u3042\u308a\u307e\u3059\u3002<\/li>\n\n\n\n<li><strong>\u8cc7\u7523\u30fb\u8ca0\u50b5\u30a2\u30d7\u30ed\u30fc\u30c1<br><\/strong>\u8cc7\u7523\u30fb\u8ca0\u50b5\u30a2\u30d7\u30ed\u30fc\u30c1\u3068\u306f\u3001\u671f\u9996\u3068\u671f\u672b\u306e\u8cc7\u7523\u3084\u8ca0\u50b5\u306e\u5897\u6e1b\u306b\u3088\u308a\u4f1a\u8a08\u4e0a\u306e\u5229\u76ca\u3092\u6e2c\u5b9a\u3059\u308b\u8003\u3048\u65b9\u3067\u3059\u3002\u8cb8\u501f\u5bfe\u7167\u8868\uff08\u8ca1\u653f\u72b6\u614b\u8a08\u7b97\u66f8\uff09\u306b\u8cc7\u7523\u307e\u305f\u306f\u8ca0\u50b5\u3068\u3057\u3066\u8a08\u4e0a\u3067\u304d\u308b\u304b\u3069\u3046\u304b\u3092\u512a\u5148\u3057\u3066\u5224\u65ad\u3059\u308b\u305f\u3081\u3001\u7d4c\u55b6\u72b6\u6cc1\u3092\u628a\u63e1\u3059\u308b\u4e0a\u3067\u3001\u8cb8\u501f\u5bfe\u7167\u8868\uff08\u8ca1\u653f\u72b6\u614b\u8a08\u7b97\u66f8\uff09\u304c\u4ed6\u306e\u60c5\u5831\u3088\u308a\u3082\u91cd\u8996\u3055\u308c\u307e\u3059\u3002<\/li>\n\n\n\n<li><strong>\u30b0\u30ed\u30fc\u30d0\u30eb\u57fa\u6e96<br><\/strong>\u5168\u4e16\u754c\u5171\u901a\u3067\u5229\u7528\u3067\u304d\u308b\u524d\u63d0\u3067\u8a2d\u5b9a\u3055\u308c\u3066\u3044\u308b\u305f\u3081\u3001\u6d77\u5916\u3067\u306e\u8cc7\u91d1\u8abf\u9054\u6642\u306b\u6295\u8cc7\u5bb6\u3078\u8aac\u660e\u3057\u3084\u3059\u304f\u306a\u308a\u307e\u3059\u3002\u307e\u305f\u3001\u5b9a\u7fa9\u3084\u8b70\u8ad6\u306a\u3069\u3092\u5168\u3066\u82f1\u8a9e\u3067\u7d71\u4e00\u3059\u308b\u3053\u3068\u3067\u3001\u89e3\u91c8\u306e\u30ba\u30ec\u3092\u6291\u3048\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/li>\n<\/ol>\n\n\n\n<h2 class=\"wp-block-heading is-style-vk-heading-background_fill_lightgray\">\u65e5\u672c\u3067\u9078\u629e\u53ef\u80fd\u306a\u4f1a\u8a08\u57fa\u6e96<\/h2>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-full is-resized\"><img decoding=\"async\" width=\"940\" height=\"529\" src=\"https:\/\/www.genialtech.io\/wp-content\/uploads\/sites\/2\/2023\/12\/\u56fd\u969b\u4f1a\u8a08\u57fa\u6e96\uff08IFAS\uff09\u3068\u306f\uff1f\u65e5\u672c\u4f1a\u8a08\u57fa\u6e96\uff08JGAAP\uff09\u3068\u306e\u9055\u3044\u3084\u30e1\u30ea\u30c3\u30c8-3.jpg\" alt=\"\u56fd\u969b\u8ca1\u52d9\u5831\u544a\u57fa\u6e96\uff08IFRS\uff09\u3068\u306f\uff1f\u65e5\u672c\u4f1a\u8a08\u57fa\u6e96\uff08J-GAAP\uff09\u3068\u306e\u9055\u3044\u3084\u30e1\u30ea\u30c3\u30c8\" class=\"wp-image-8617\" style=\"width:600px\" srcset=\"https:\/\/corp.genialtech.io\/wp-content\/uploads\/sites\/2\/2023\/12\/\u56fd\u969b\u4f1a\u8a08\u57fa\u6e96\uff08IFAS\uff09\u3068\u306f\uff1f\u65e5\u672c\u4f1a\u8a08\u57fa\u6e96\uff08JGAAP\uff09\u3068\u306e\u9055\u3044\u3084\u30e1\u30ea\u30c3\u30c8-3.jpg 940w, https:\/\/corp.genialtech.io\/wp-content\/uploads\/sites\/2\/2023\/12\/\u56fd\u969b\u4f1a\u8a08\u57fa\u6e96\uff08IFAS\uff09\u3068\u306f\uff1f\u65e5\u672c\u4f1a\u8a08\u57fa\u6e96\uff08JGAAP\uff09\u3068\u306e\u9055\u3044\u3084\u30e1\u30ea\u30c3\u30c8-3-300x169.jpg 300w, https:\/\/corp.genialtech.io\/wp-content\/uploads\/sites\/2\/2023\/12\/\u56fd\u969b\u4f1a\u8a08\u57fa\u6e96\uff08IFAS\uff09\u3068\u306f\uff1f\u65e5\u672c\u4f1a\u8a08\u57fa\u6e96\uff08JGAAP\uff09\u3068\u306e\u9055\u3044\u3084\u30e1\u30ea\u30c3\u30c8-3-768x432.jpg 768w, https:\/\/corp.genialtech.io\/wp-content\/uploads\/sites\/2\/2023\/12\/\u56fd\u969b\u4f1a\u8a08\u57fa\u6e96\uff08IFAS\uff09\u3068\u306f\uff1f\u65e5\u672c\u4f1a\u8a08\u57fa\u6e96\uff08JGAAP\uff09\u3068\u306e\u9055\u3044\u3084\u30e1\u30ea\u30c3\u30c8-3-18x10.jpg 18w, https:\/\/corp.genialtech.io\/wp-content\/uploads\/sites\/2\/2023\/12\/\u56fd\u969b\u4f1a\u8a08\u57fa\u6e96\uff08IFAS\uff09\u3068\u306f\uff1f\u65e5\u672c\u4f1a\u8a08\u57fa\u6e96\uff08JGAAP\uff09\u3068\u306e\u9055\u3044\u3084\u30e1\u30ea\u30c3\u30c8-3-320x180.jpg 320w\" sizes=\"(max-width: 940px) 100vw, 940px\" \/><\/figure>\n<\/div>\n\n\n<p class=\"wp-block-paragraph\">\u4f1a\u8a08\u57fa\u6e96\u3068\u306f\u3001\u8ca1\u52d9\u8af8\u8868\uff08\u6c7a\u7b97\u66f8\uff09\u3092\u4f5c\u6210\u3059\u308b\u4e0a\u3067\u5fc5\u8981\u306a\u30eb\u30fc\u30eb\u3067\u3059\u306e\u3067\u3001\u3069\u306e\u3088\u3046\u306a\u4f1a\u8a08\u57fa\u6e96\u3092\u63a1\u7528\u3059\u308b\u304b\u306b\u3088\u3063\u3066\u3001\u8ca1\u52d9\u8af8\u8868\u306e\u5f62\u5f0f\u3084\u91d1\u984d\u304c\u7570\u306a\u308a\u307e\u3059\u3002\u4ee5\u524d\u306f\u5404\u56fd\u306e\u4f1a\u8a08\u57fa\u6e96\u304c\u5b58\u5728\u3057\u3066\u304a\u308a\u3001\u4f01\u696d\u306f\u5404\u56fd\u306e\u4f1a\u8a08\u57fa\u6e96\u306b\u5f93\u3063\u3066\u3044\u307e\u3057\u305f\u3002\u3057\u304b\u3057\u3001\u591a\u304f\u306e\u4f01\u696d\u304c\u30b0\u30ed\u30fc\u30d0\u30eb\u306b\u4e8b\u696d\u5c55\u958b\u3059\u308b\u3088\u3046\u306b\u306a\u308a\u3001\u8ca1\u52d9\u8af8\u8868\u3092\u898b\u6bd4\u3079\u305f\u3044\u3068\u601d\u3063\u3066\u3082\u3001\u4f1a\u8a08\u57fa\u6e96\u304c\u7570\u306a\u3063\u3066\u3057\u307e\u3044\u6b63\u78ba\u306a\u6bd4\u8f03\u304c\u3067\u304d\u307e\u305b\u3093\u3067\u3057\u305f\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u73fe\u5728\u3001\u65e5\u672c\u306e\u4e0a\u5834\u4f01\u696d\u306f\u65e5\u672c\u306e\u4f1a\u8a08\u57fa\u6e96\uff08J-GAAP\uff09\u3001\u7c73\u56fd\u4f1a\u8a08\u57fa\u6e96\uff08US-GAAP\uff09\u3001\u56fd\u969b\u8ca1\u52d9\u5831\u544a\u57fa\u6e96\uff08IFRS\uff09\u304a\u3088\u3073\u4fee\u6b63\u56fd\u969b\u57fa\u6e96\uff08J-IFRS \/ JMIS\uff09\u306e\uff14\u3064\u306e\u4f1a\u8a08\u57fa\u6e96\u3092\u9069\u7528\u3057\u3066\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u3092\u4f5c\u6210\u3059\u308b\u3053\u3068\u304c\u8a8d\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u306a\u304a\u3001GAAP\u3068\u306f\u300cGenerally Accepted Accounting Principles\u300d\u306e\u7565\u3067\u3001\u4e00\u822c\u306b\u516c\u6b63\u59a5\u5f53\u3068\u8a8d\u3081\u3089\u308c\u305f\u4f1a\u8a08\u57fa\u6e96\u306e\u3053\u3068\u3092\u6307\u3057\u3001\u300c\u30ae\u30e3\u30c3\u30d7\u300d\u3084\u300c\u30ae\u30e3\u30fc\u30d7\u300d\u306a\u3069\u3068\u8aad\u307e\u308c\u307e\u3059\u3002J-GAAP\u306f\u65e5\u672c\uff08Japan\uff09\u306b\u304a\u3044\u3066\u4e00\u822c\u306b\u516c\u6b63\u59a5\u5f53\u3068\u8a8d\u3081\u3089\u308c\u305f\u4f1a\u8a08\u57fa\u6e96\u3001US-GAAP\u306f\u7c73\u56fd\uff08United States\uff09\u306b\u304a\u3044\u3066\u4e00\u822c\u7684\u306b\u516c\u6b63\u59a5\u5f53\u3068\u8a8d\u3081\u3089\u308c\u305f\u4f1a\u8a08\u57fa\u6e96\u3092\u8868\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading is-style-vk-heading-background_fill_lightgray\">1.\u65e5\u672c\u4f1a\u8a08\u57fa\u6e96\uff08J-GAAP\uff09<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u65e5\u672c\u4f1a\u8a08\u57fa\u6e96\uff08J-GAAP\uff09\u306f\u3001\u65e5\u672c\u72ec\u81ea\u306e\u4f1a\u8a08\u57fa\u6e96\u3092\u6307\u3057\u3001\u300c\u30b8\u30a7\u30a4\u30ae\u30e3\u30c3\u30d7\u300d\u3084\u300c\u30b8\u30a7\u30a4\u30ae\u30e3\u30fc\u30d7\u300d\u3068\u547c\u3070\u308c\u307e\u3059\u3002\u4e00\u822c\u7684\u306a\u65e5\u672c\u306e\u4f01\u696d\u306f\u3001\u65e5\u672c\u4f1a\u8a08\u57fa\u6e96\uff08J-GAAP\uff09\u3092\u63a1\u7528\u3057\u3066\u3044\u308b\u5834\u5408\u304c\u307b\u3068\u3093\u3069\u3067\u3059\u3002\u3053\u306e\u57fa\u6e96\u306f\u65e5\u672c\u4f01\u696d\u306b\u304a\u3044\u3066\u4f1d\u7d71\u7684\u306b\u4f7f\u7528\u3055\u308c\u3066\u3044\u308b\u305f\u3081\u7406\u89e3\u3057\u3084\u3059\u304f\u3001\u65e5\u672c\u306e\u7a0e\u5236\u306b\u914d\u616e\u3057\u305f\u5185\u5bb9\u306b\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u65e5\u672c\u4f1a\u8a08\u57fa\u6e96\uff08J-GAAP\uff09\u306f\u30011949\u5e74\u306b\u516c\u8868\u3055\u308c\u305f\u300c\u4f01\u696d\u4f1a\u8a08\u539f\u5247\u300d\u3092\u30d9\u30fc\u30b9\u3068\u3057\u3066\u4f5c\u6210\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u4f01\u696d\u4f1a\u8a08\u539f\u5247\u306f\u3001\u300c<strong>\u4e00\u822c\u539f\u5247<\/strong>\u300d\u300c<strong>\u640d\u76ca\u8a08\u7b97\u66f8\u539f\u5247<\/strong>\u300d\u300c<strong>\u8cb8\u501f\u5bfe\u7167\u8868\u539f\u5247<\/strong>\u300d\u306e3\u3064\u304c\u5927\u304d\u306a\u7279\u5fb4\u3067\u3059\u3002\u8ca1\u52d9\u8af8\u8868\u306e\u640d\u76ca\u8a08\u7b97\u66f8\u3084\u8cb8\u501f\u5bfe\u7167\u8868\u306b\u3064\u3044\u3066\u306f\u3001\u300c<strong>\u640d\u76ca\u8a08\u7b97\u66f8\u539f\u5247<\/strong>\u300d\u304a\u3088\u3073\u300c<strong>\u8cb8\u501f\u5bfe\u7167\u8868\u539f\u5247<\/strong>\u300d\u306b\u57fa\u3065\u3044\u3066\u4f5c\u6210\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-embed aligncenter is-type-wp-embed\"><div class=\"wp-block-embed__wrapper\">\n<blockquote class=\"wp-embedded-content\" data-secret=\"0JOY9yDY5E\"><a href=\"https:\/\/corp.genialtech.io\/ja\/column\/corporate-accounting-principles\/\">\u4f01\u696d\u4f1a\u8a08\u539f\u5247\u306e\u9375\u3068\u306a\u308b7\u3064\u306e\u539f\u5247 &#8211; \u900f\u660e\u6027\u3068\u5065\u5168\u306a\u7d4c\u55b6\u306e\u4fdd\u6301<\/a><\/blockquote><iframe loading=\"lazy\" class=\"wp-embedded-content\" sandbox=\"allow-scripts\" security=\"restricted\" style=\"position: absolute; visibility: hidden;\" title=\"&#8220;\u4f01\u696d\u4f1a\u8a08\u539f\u5247\u306e\u9375\u3068\u306a\u308b7\u3064\u306e\u539f\u5247 &#8211; \u900f\u660e\u6027\u3068\u5065\u5168\u306a\u7d4c\u55b6\u306e\u4fdd\u6301&#8221; &#8212; Genial Technology\" src=\"https:\/\/corp.genialtech.io\/column\/corporate-accounting-principles\/embed\/#?secret=HLFODpEnpz#?secret=0JOY9yDY5E\" data-secret=\"0JOY9yDY5E\" width=\"500\" height=\"282\" frameborder=\"0\" marginwidth=\"0\" marginheight=\"0\" scrolling=\"no\"><\/iframe>\n<\/div><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">\u300c\u4f01\u696d\u4f1a\u8a08\u539f\u5247\u300d\u306e\u4ed6\u306b\u3082\u3001\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u59d4\u54e1\u4f1a\uff08ASBJ\uff09\u304c\u516c\u8868\u3057\u3066\u3044\u308b\u300c\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u300d\u3001\u300c\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u9069\u7528\u6307\u91dd\u300d\u3001\u300c\u5b9f\u52d9\u5bfe\u5fdc\u5831\u544a\u300d\u3084\u3001\u65e7\u5927\u8535\u7701\u304c\u516c\u8868\u3057\u3066\u5185\u95a3\u5e9c\u304c\u6539\u6b63\u3057\u3066\u3044\u308b\u300c\u8ca1\u52d9\u8af8\u8868\u7b49\u898f\u5247\u300d\u3001\u300c\u56db\u534a\u671f\u8ca1\u52d9\u8af8\u8868\u898f\u5247\u300d\u3001\u300c\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u898f\u5247\u300d\u7b49\u306e\u6cd5\u4ee4\u306b\u52a0\u3048\u3001\u65e5\u672c\u516c\u8a8d\u4f1a\u8a08\u58eb\u5354\u4f1a\u7b49\u304c\u516c\u8868\u3057\u3066\u3044\u308b\u5404\u7a2e\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\u3084\u65e5\u672c\u306b\u304a\u3051\u308b\u4e00\u822c\u7684\u306a\u696d\u754c\u6163\u884c\u306a\u3069\u304c\u65e5\u672c\u4f1a\u8a08\u57fa\u6e96\uff08J-GAAP\uff09\u3092\u69cb\u6210\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading is-style-vk-heading-background_fill_lightgray\">2.\u7c73\u56fd\u4f1a\u8a08\u57fa\u6e96\uff08US-GAAP\uff09<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u7c73\u56fd\u4f1a\u8a08\u57fa\u6e96\uff08US-GAAP\uff09\u306f\u3001\u30a2\u30e1\u30ea\u30ab\u3067\u63a1\u7528\u3055\u308c\u3066\u3044\u308b\u4f1a\u8a08\u57fa\u6e96\u3092\u6307\u3057\u3001\u300c\u30e6\u30fc\u30a8\u30b9\u30ae\u30e3\u30c3\u30d7\u300d\u3084\u300c\u30e6\u30fc\u30a8\u30b9\u30ae\u30e3\u30fc\u30d7\u300d\u3068\u547c\u3070\u308c\u307e\u3059\u3002\u73fe\u5728\u306f\u3001\u30a2\u30e1\u30ea\u30ab\u306e\u4f01\u696d\u306e\u4f1a\u8a08\u57fa\u6e96\u3092\u53d6\u308a\u307e\u3068\u3081\u3066\u3044\u308b\u7c73\u56fd\u8ca1\u52d9\u4f1a\u8a08\u57fa\u6e96\u5be9\u8b70\u4f1a\uff08FASB\uff09\u304c\u767a\u884c\u3059\u308b\u300cASC\u300d\uff08Accounting Standards Codification\uff09\u304c\u4e3b\u306a\u69cb\u6210\u8981\u7d20\u3067\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u300cASC\u300d\u306e\u4ed6\u306b\u3082\u3001\u7c73\u56fd\u8ca1\u52d9\u4f1a\u8a08\u57fa\u6e96\u5be9\u8b70\u4f1a\uff08FASB\uff09\u304c\u516c\u8868\u3057\u3066\u3044\u308b\u6982\u5ff5\u66f8\uff08Concepts Statements\uff09\u3001\u7c73\u56fd\u516c\u8a8d\u4f1a\u8a08\u58eb\u5354\u4f1a\uff08AICPA\uff09\u304c\u516c\u8868\u3057\u3066\u3044\u308b\u8ad6\u70b9\u6574\u7406\uff08Issues Papers\uff09\u3001\u30a2\u30e1\u30ea\u30ab\u306b\u304a\u3051\u308b\u4e00\u822c\u7684\u306a\u696d\u754c\u6163\u884c\u306a\u3069\u304c\u975e\u6a29\u5a01\u7684\uff08Nonauthoritative\uff09\u306a\u4f1a\u8a08\u30ac\u30a4\u30c0\u30f3\u30b9\u3068\u3057\u3066\u7c73\u56fd\u4f1a\u8a08\u57fa\u6e96\uff08US-GAAP\uff09\u3092\u69cb\u6210\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u7c73\u56fd\u4f1a\u8a08\u57fa\u6e96\uff08US-GAAP\uff09\u306f\u3001\u56fd\u969b\u8ca1\u52d9\u5831\u544a\u57fa\u6e96\uff08IFRS\uff09\u3068\u540c\u69d8\u3001\u591a\u304f\u306e\u56fd\u304c\u4e0a\u5834\u4f01\u696d\u306b\u63a1\u7528\u3092\u8a8d\u3081\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading is-style-vk-heading-background_fill_lightgray\">3.\u56fd\u969b\u8ca1\u52d9\u5831\u544a\u57fa\u6e96\uff08IFRS\uff09<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u5f53\u8a18\u4e8b\u304c\u89e3\u8aac\u3057\u3066\u3044\u308b\u56fd\u969b\u8ca1\u52d9\u5831\u544a\u57fa\u6e96\uff08IFRS\uff09\u306f\u3001EU\u57df\u5185\u306e\u4e0a\u5834\u4f01\u696d\u306b\u5bfe\u3057\u30662005\u5e74\u306b\u5c0e\u5165\u304c\u7fa9\u52d9\u5316\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u524d\u8ff0\u3057\u305f\u56fd\u969b\u8ca1\u52d9\u5831\u544a\u57fa\u6e96\uff08IFRS\uff09\u306e\u7279\u5fb4\u306b\u3082\u3068\u3065\u304f\u305f\u3081\u3001\u4ed5\u8a33\u3092\u4f5c\u6210\u3059\u308b\u3068\u304d\u306e\u30eb\u30fc\u30eb\u306b\u52a0\u3048\u3066\u3001\u6982\u5ff5\u3084\u7528\u8a9e\u3082\u65e5\u672c\u57fa\u6e96\u3084\u7c73\u56fd\u57fa\u6e96\u3068\u306f\u7570\u306a\u308a\u307e\u3059\u3002\u4f8b\u3048\u3070\u3001\u8cb8\u501f\u5bfe\u7167\u8868\u306f\u300c\u8ca1\u653f\u72b6\u614b\u8a08\u7b97\u66f8\u300d\u3001\u56fa\u5b9a\u8cc7\u7523\u306f\u300c\u975e\u6d41\u52d5\u8cc7\u7523\u300d\u3068\u547c\u3070\u308c\u3001\u640d\u76ca\u8a08\u7b97\u66f8\u306f\u300c\u5305\u62ec\u5229\u76ca\u8a08\u7b97\u66f8\u300d\u3068\u306a\u308a\u3001\u8cc7\u672c\u53d6\u5f15\u4ee5\u5916\u306b\u3088\u308b\u7d14\u8cc7\u7523\u306e\u3059\u3079\u3066\u306e\u5909\u52d5\u3092\u8a18\u8f09\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p 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is-style-vk-heading-background_fill_lightgray\">2.\u56fd\u969b\u7684\u306a\u4f01\u696d\u904b\u55b6\u306b\u5f79\u7acb\u3064<\/h3>\n\n\n\n<p 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class=\"wp-block-heading is-style-vk-heading-background_fill_lightgray\">\u56fd\u969b\u8ca1\u52d9\u5831\u544a\u57fa\u6e96\uff08IFRS\uff09\u5c0e\u5165\u306e\u30c7\u30e1\u30ea\u30c3\u30c8<\/h2>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-full is-resized\"><img decoding=\"async\" width=\"940\" height=\"529\" src=\"https:\/\/www.genialtech.io\/wp-content\/uploads\/sites\/2\/2023\/12\/\u56fd\u969b\u4f1a\u8a08\u57fa\u6e96\uff08IFAS\uff09\u3068\u306f\uff1f\u65e5\u672c\u4f1a\u8a08\u57fa\u6e96\uff08JGAAP\uff09\u3068\u306e\u9055\u3044\u3084\u30e1\u30ea\u30c3\u30c8-5.jpg\" alt=\"\u56fd\u969b\u8ca1\u52d9\u5831\u544a\u57fa\u6e96\uff08IFRS\uff09\u3068\u306f\uff1f\u65e5\u672c\u4f1a\u8a08\u57fa\u6e96\uff08J-GAAP\uff09\u3068\u306e\u9055\u3044\u3084\u30e1\u30ea\u30c3\u30c8\" class=\"wp-image-8619\" style=\"width:600px\" srcset=\"https:\/\/corp.genialtech.io\/wp-content\/uploads\/sites\/2\/2023\/12\/\u56fd\u969b\u4f1a\u8a08\u57fa\u6e96\uff08IFAS\uff09\u3068\u306f\uff1f\u65e5\u672c\u4f1a\u8a08\u57fa\u6e96\uff08JGAAP\uff09\u3068\u306e\u9055\u3044\u3084\u30e1\u30ea\u30c3\u30c8-5.jpg 940w, https:\/\/corp.genialtech.io\/wp-content\/uploads\/sites\/2\/2023\/12\/\u56fd\u969b\u4f1a\u8a08\u57fa\u6e96\uff08IFAS\uff09\u3068\u306f\uff1f\u65e5\u672c\u4f1a\u8a08\u57fa\u6e96\uff08JGAAP\uff09\u3068\u306e\u9055\u3044\u3084\u30e1\u30ea\u30c3\u30c8-5-300x169.jpg 300w, https:\/\/corp.genialtech.io\/wp-content\/uploads\/sites\/2\/2023\/12\/\u56fd\u969b\u4f1a\u8a08\u57fa\u6e96\uff08IFAS\uff09\u3068\u306f\uff1f\u65e5\u672c\u4f1a\u8a08\u57fa\u6e96\uff08JGAAP\uff09\u3068\u306e\u9055\u3044\u3084\u30e1\u30ea\u30c3\u30c8-5-768x432.jpg 768w, https:\/\/corp.genialtech.io\/wp-content\/uploads\/sites\/2\/2023\/12\/\u56fd\u969b\u4f1a\u8a08\u57fa\u6e96\uff08IFAS\uff09\u3068\u306f\uff1f\u65e5\u672c\u4f1a\u8a08\u57fa\u6e96\uff08JGAAP\uff09\u3068\u306e\u9055\u3044\u3084\u30e1\u30ea\u30c3\u30c8-5-18x10.jpg 18w, https:\/\/corp.genialtech.io\/wp-content\/uploads\/sites\/2\/2023\/12\/\u56fd\u969b\u4f1a\u8a08\u57fa\u6e96\uff08IFAS\uff09\u3068\u306f\uff1f\u65e5\u672c\u4f1a\u8a08\u57fa\u6e96\uff08JGAAP\uff09\u3068\u306e\u9055\u3044\u3084\u30e1\u30ea\u30c3\u30c8-5-320x180.jpg 320w\" sizes=\"(max-width: 940px) 100vw, 940px\" \/><\/figure>\n<\/div>\n\n\n<p class=\"wp-block-paragraph\">\u53cd\u5bfe\u306b\u3001\u56fd\u969b\u8ca1\u52d9\u5831\u544a\u57fa\u6e96\uff08IFRS\uff09\u3092\u5c0e\u5165\u3059\u308b\u3053\u3068\u3067\u8d77\u3053\u308b\u30c7\u30e1\u30ea\u30c3\u30c8\u306f\u5927\u304d\u304f\uff12\u3064\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading is-style-vk-heading-background_fill_lightgray\">1.\u6642\u9593\u3068\u8cbb\u7528\u304c\u304b\u304b\u308b<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u56fd\u969b\u8ca1\u52d9\u5831\u544a\u57fa\u6e96\uff08IFRS\uff09\u3092\u5c0e\u5165\u3059\u308b\u305f\u3081\u306b\u306f\u3001\u3042\u308b\u7a0b\u5ea6\u306e\u8cbb\u7528\u306e\u767a\u751f\u306f\u907f\u3051\u3089\u308c\u307e\u305b\u3093\u3002\u4e00\u822c\u7684\u306b\u3001\u4f01\u696d\u898f\u6a21\u304c\u5927\u304d\u3044\u307b\u3069\u5fc5\u8981\u306a\u8cbb\u7528\u3082\u9ad8\u984d\u306b\u306a\u308a\u307e\u3059\u3002\u307e\u305f\u3001\u5c0e\u5165\u5b8c\u4e86\u307e\u3067\u306b\u306f\u6642\u9593\u3082\u304b\u304b\u308a\u3001\u30b0\u30eb\u30fc\u30d7\u5168\u4f53\u3067\u6570\u5e74\u304b\u3051\u3066\u79fb\u884c\u3059\u308b\u30b1\u30fc\u30b9\u3082\u3042\u308a\u307e\u3059\u3002\u5c0e\u5165\u5f8c\u3082\u3001\u904b\u7528\u3059\u308b\u62c5\u5f53\u8005\u306b\u5bfe\u3057\u3066\u7d99\u7d9a\u7684\u306b\u6559\u80b2\u3092\u884c\u308f\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002\u56fd\u969b\u8ca1\u52d9\u5831\u544a\u57fa\u6e96\uff08IFRS\uff09\u306e\u5c0e\u5165\u306b\u306f\u3001\u76f8\u5f53\u306e\u8cbb\u7528\u3068\u6642\u9593\u304c\u304b\u304b\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<p 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class=\"wp-block-heading is-style-vk-heading-background_fill_lightgray\">2.\u8cc7\u7523\u30fb\u8ca0\u50b5\u306e\u7bc4\u56f2\u304c\u5e83\u304f\u306a\u308b<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u65e5\u672c\u4f1a\u8a08\u57fa\u6e96\uff08J-GAAP\uff09\u304b\u3089\u56fd\u969b\u8ca1\u52d9\u5831\u544a\u57fa\u6e96\uff08IFRS\uff09\u3078\u79fb\u884c\u3059\u308b\u969b\u3001\u4eca\u307e\u3067\u306f\u8cb8\u501f\u5bfe\u7167\u8868\u306b\u8f09\u305b\u3066\u3044\u306a\u304b\u3063\u305f\u30ea\u30fc\u30b9\u306a\u3069\u203b\u304c\u542b\u307e\u308c\u3066\u3001\u8cc7\u7523\u30fb\u8ca0\u50b5\u306e\u7bc4\u56f2\u304c\u5e83\u304c\u308a\u307e\u3059\u3002\u3053\u306e\u305f\u3081\u3001ROA\uff08\u7dcf\u8cc7\u7523\u5229\u76ca\u7387\uff09\u306a\u3069\u306e\u6307\u6a19\u304c\u60aa\u5316\u3059\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u203b 2023\u5e745\u6708\u306b\u767a\u8868\u3055\u308c\u305f\u516c\u958b\u8349\u6848<a href=\"https:\/\/web.archive.org\/web\/20231130200335\/https:\/\/www.asb.or.jp\/jp\/accounting_standards\/exposure_draft\/y2023\/2023-0502.html\">\u300c\u30ea\u30fc\u30b9\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\uff08\u6848\uff09\u300d<\/a>\u304c\u78ba\u5b9a\u3059\u308c\u3070\u30012026\u5e744\u6708\u4ee5\u964d\u30ea\u30fc\u30b9\u306b\u304b\u304b\u308b\u8cc7\u7523\u30fb\u8ca0\u50b5\u306e\u7bc4\u56f2\u306b\u3064\u3044\u3066\u539f\u5247\u3068\u3057\u3066\u57fa\u6e96\u9593\u5dee\u7570\u304c\u306a\u304f\u306a\u308b\u3068\u8003\u3048\u3089\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading is-style-vk-heading-background_fill_lightgray\">\u307e\u3068\u3081<\/h2>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-full is-resized\"><img decoding=\"async\" width=\"940\" height=\"529\" src=\"https:\/\/www.genialtech.io\/wp-content\/uploads\/sites\/2\/2023\/12\/\u56fd\u969b\u4f1a\u8a08\u57fa\u6e96\uff08IFAS\uff09\u3068\u306f\uff1f\u65e5\u672c\u4f1a\u8a08\u57fa\u6e96\uff08JGAAP\uff09\u3068\u306e\u9055\u3044\u3084\u30e1\u30ea\u30c3\u30c8-7.jpg\" alt=\"\u56fd\u969b\u8ca1\u52d9\u5831\u544a\u57fa\u6e96\uff08IFRS\uff09\u3068\u306f\uff1f\u65e5\u672c\u4f1a\u8a08\u57fa\u6e96\uff08J-GAAP\uff09\u3068\u306e\u9055\u3044\u3084\u30e1\u30ea\u30c3\u30c8\" class=\"wp-image-8621\" style=\"width:600px\" srcset=\"https:\/\/corp.genialtech.io\/wp-content\/uploads\/sites\/2\/2023\/12\/\u56fd\u969b\u4f1a\u8a08\u57fa\u6e96\uff08IFAS\uff09\u3068\u306f\uff1f\u65e5\u672c\u4f1a\u8a08\u57fa\u6e96\uff08JGAAP\uff09\u3068\u306e\u9055\u3044\u3084\u30e1\u30ea\u30c3\u30c8-7.jpg 940w, 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