{"id":3001,"date":"2009-07-23T10:39:00","date_gmt":"2009-07-23T01:39:00","guid":{"rendered":"http:\/\/netcommerce.co.jp\/cms\/archives\/3001"},"modified":"2013-08-02T10:50:33","modified_gmt":"2013-08-02T01:50:33","slug":"ifrs-%e7%b5%8c%e5%96%b6%e8%80%85%e3%81%ae%e7%90%86%e5%bf%b5%e3%81%a8%e6%ad%a3%e7%9b%b4%e3%82%92%e6%b1%82%e3%82%81%e3%82%8b","status":"publish","type":"post","link":"https:\/\/2026.netcommerce.co.jp\/sample01\/blog\/2009\/07\/23\/3001","title":{"rendered":"IFRS \u7d4c\u55b6\u8005\u306e\u7406\u5ff5\u3068\u6b63\u76f4\u3092\u6c42\u3081\u308b"},"content":{"rendered":"<div><span>\u3000\u308f\u304c\u56fd\u3067\u3082\u300c\uff12\uff10\uff11\uff15\u5e74\u306e\u5f37\u5236\u9069\u7528\u300d\u306e\u65b9\u91dd\u304c\u56fa\u307e\u308a\u3001\u56fd\u969b\u4f1a\u8a08\u57fa\u6e96\uff08\uff29\uff26\uff32\uff33\uff09\u304c\u3001\u306b\u304e\u3084\u304b\u306b\u306a\u3063\u3066\u304d\u305f\u3002\u305d\u3093\u306a\u3053\u3068\u3082\u3042\u3063\u3066\u3001\u5148\u65e5\u306e<span><a href=\"https:\/\/2026.netcommerce.co.jp\/sample01\/training\/workshop\/index.html\" target=\"_blank\">\u30bd\u30ea\u30e5\u30fc\u30b7\u30e7\u30f3\u55b6\u696d\u587e<\/a><\/span>\u3067\u306f\u3001\u3053\u308c\u3092\u30c6\u30fc\u30de\u306b\u8a71\u3092\u3057\u305f\u3002<\/span><\/div>\n<div><span><span><br \/><\/span><\/span><\/div>\n<div><span> \u3000\u8a00\u8449\u306f\u3001\u77e5\u3063\u3066\u3044\u305f\u304c\u3001\u6539\u3081\u3066\u3001\u305d\u306e\u5185\u5bb9\u3084\u6b74\u53f2\u7684\u80cc\u666f\u3092\u52c9\u5f37\u3057\u306a\u304a\u3057\u3066\u307f\u308b\u3068\u3001\u306a\u3093\u3060\u304b\u3068\u3066\u3082\u5168\u3046\u306a\u8a71\u3067\u3042\u308b\u3053\u3068\u306b\u6c17\u304c\u3064\u3044\u305f\u3002\u6539\u3081\u3066\u3001\u65e5\u672c\u57fa\u6e96\u304c\u3001\u4e16\u754c\u306e\u30ed\u30fc\u30ab\u30eb\u30fb\u30eb\u30fc\u30eb\u3067\u3042\u308a\u3001\u306a\u305c\u4e16\u754c\u306e\u8da8\u52e2\u304c\u3001\uff29\uff26\uff32\uff33\u3078\u3068\u5411\u304b\u3046\u306e\u304b\u3001\u305d\u306e\u5fc5\u7136\u304c\u826f\u304f\u7406\u89e3\u3067\u304d\u305f\u3002<\/span><\/div>\n<div><span><span><br \/><\/span><\/span><\/div>\n<div><span> \u3000\u305d\u306e\u5fc3\u306f\u3001\u300c<span>\u7d4c\u55b6\u8005\u306e\u7406\u5ff5\u3068\u6b63\u76f4\u3055\u3092\u660e\u3089\u304b\u306b\u3059\u308b<\/span>\u300d\u4f1a\u8a08\u57fa\u6e96\u3068\u3044\u3046\u3053\u3068\u306a\u306e\u3060\u308d\u3046\u3002<\/span><\/div>\n<div><span><span><br \/><\/span><\/span><\/div>\n<div><span> \u3000\uff29\uff26\uff32\uff33\u306e\u7279\u5fb4\u306e\u3072\u3068\u3064\u304c\u3001\u300c\u539f\u5247\u4e3b\u7fa9\u300d\u3002\u3053\u308c\u306f\u3001\u8ca1\u52d9\u8af8\u8868\u3092\u4f5c\u308b\u969b\u306e\u539f\u7406\u539f\u5247\u3060\u3051\u3092\u793a\u3057\u3001\u8a73\u7d30\u306a\u30eb\u30fc\u30eb\u306f\u3001\u696d\u7a2e\u3001\u696d\u614b\u3001\u5730\u57df\u3084\u4f01\u696d\u306e\u5b9f\u614b\u306b\u5373\u3057\u3001\u7d4c\u55b6\u8005\u306b\u305d\u306e\u5224\u65ad\u306b\u3086\u3060\u306d\u308b\u3068\u3044\u3046\u3082\u306e\u3002\u305f\u3060\u3057\u3001\u306a\u305c\u305d\u306e\u30eb\u30fc\u30eb\u306b\u3057\u305f\u306e\u304b\u3001\u7d4c\u55b6\u8005\u306b\u3088\u308b\u5408\u7406\u7684\u306a\u8aac\u660e\u304c\u6c42\u3081\u3089\u308c\u308b\u3002<\/span><\/div>\n<div><span><span><br \/><\/span><\/span><\/div>\n<div><span> \u3000\u3053\u308c\u306b\u5bfe\u3057\u3001\u65e5\u672c\u3084\u7c73\u56fd\u306e\u4f1a\u8a08\u57fa\u6e96\u306f\u3001\u300c\u898f\u5247\u4e3b\u7fa9\u300d\u3002\u304a\u4e0a\u306e\u304a\u5b9a\u3081\u306b\u306a\u3063\u305f\u898f\u5247\u3069\u304a\u308a\u306b\u884c\u3048\u3070\u3044\u3044\u308f\u3051\u3067\u3001\u7d30\u76ee\u306b\u308f\u305f\u308a\u4e8b\u7d30\u304b\u306b\u898f\u5247\u304c\u898f\u5b9a\u3055\u308c\u3066\u3044\u308b\u3002\u7d4c\u55b6\u8005\u304c\u5224\u65ad\u3059\u308b\u4f59\u5730\u306f\u3001\u3042\u307e\u308a\u7121\u3044\u3002\u305d\u3082\u305d\u3082\u3001\u898f\u5247\u305d\u306e\u3082\u306e\u304c\u7d30\u304b\u3059\u304e\u3067\u3001\u5c02\u9580\u5bb6\u3067\u3059\u3089\u3001\u3059\u3079\u3066\u3092\u628a\u63e1\u3059\u308b\u3053\u3068\u304c\u96e3\u3057\u3044\u3002<\/span><\/div>\n<div><span><span><br \/><\/span><\/span><\/div>\n<div><span> \u3000\uff29\uff26\uff32\uff33\u304c\u9069\u7528\u3055\u308c\u308b\u3068\u7d4c\u55b6\u8005\u306f\u3001\u4e16\u9593\u306e\u898f\u5247\u3067\u306f\u306a\u304f\u3001\u81ea\u5206\u306e\u5b9a\u3081\u305f\u898f\u5247\u306b\u3057\u305f\u304c\u3063\u3066\u3001\u682a\u4e3b\u3078\u306e\u8aac\u660e\u304c\u6c42\u3081\u3089\u308c\u308b\u3002\u306a\u305c\u3001\u305d\u306e\u3088\u3046\u306a\u30eb\u30fc\u30eb\u3068\u3057\u305f\u306e\u304b\u3092\u81ea\u3089\u306e\u8a00\u8449\u3067\u4f1d\u3048\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3002\u7d4c\u55b6\u8005\u306e\u4e8b\u696d\u7406\u5ff5\u3068\u898b\u8b58\u304c\u554f\u308f\u308c\u308b\u3053\u3068\u306b\u306a\u308b\u3002<\/span><\/div>\n<div><span><span><br \/><\/span><\/span><\/div>\n<div><span> \u3000\u307e\u305f\u3001\u516c\u6b63\u4fa1\u5024\u8a55\u4fa1\u3084\u5305\u62ec\u5229\u76ca\u3068\u3044\u3046\u6982\u5ff5\u306f\u3001\u4f1a\u8a08\u7684\u30c6\u30af\u30cb\u30c3\u30af\u306b\u3088\u308b\u696d\u7e3e\u64cd\u4f5c\u306e\u4f59\u5730\u3092\u307b\u3068\u3093\u3069\u7121\u304f\u3057\u3066\u3057\u307e\u3046\u3002\u3064\u307e\u308a\u3001\u7d4c\u55b6\u306e\u5b9f\u614b\u3092\u6b63\u76f4\u306b\u8aac\u660e\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3002<\/span><\/div>\n<div><span><span><br \/><\/span><\/span><\/div>\n<div><span> \u3000\u305f\u3068\u3048\u3070\u3001\u65e5\u672c\u306e\u5229\u76ca\u306f\u3001\u5f53\u671f\u7d14\u5229\u76ca\u3067\u3042\u3063\u3066\u3001\u305d\u306e\u671f\u306e\u58f2\u308a\u4e0a\u3052\u304b\u3089\u3001\u7d4c\u8cbb\u3092\u5dee\u3057\u5f15\u3044\u305f\u3082\u306e\u3068\u306a\u308b\u3002\u3068\u3053\u308d\u304c\u3001\uff29\uff26\uff32\uff33\u306f\u3001\u305d\u306e\u5f53\u671f\u7d14\u5229\u76ca\u306b\u52a0\u3048\u3001\u682a\u5f0f\u3084\u4e0d\u52d5\u7523\u3001\u30c7\u30ea\u30d0\u30c6\u30a3\u30d6\u306a\u3069\u91d1\u878d\u5546\u54c1\u306e\u542b\u307f\u640d\u76ca\u3082\u52a0\u7b97\u3055\u308c\u3066\u3001\u8cc7\u7523\u306e\u6642\u4fa1\u3082\u542b\u3081\u305f\u5229\u76ca\u3068\u3057\u3066\u958b\u793a\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3002\u3064\u307e\u308a\u3001\u4f01\u696d\u306e\u6b63\u76f4\u306a\u8ca1\u52d9\u72b6\u6cc1\u306e\u8aac\u660e\u304c\u6c42\u3081\u3089\u308c\u308b\u3002<\/span><\/div>\n<div><span><span><br \/><\/span><\/span><\/div>\n<div><span>\u3000\u7d4c\u55b6\u8005\u306f\u3001\u4f55\u3092\u7406\u5ff5\u306b\u3053\u306e\u4f1a\u793e\u3092\u7d4c\u55b6\u3059\u308b\u306e\u304b\u3001\u305d\u3057\u3066\u3001\u4f01\u696d\u4f1a\u8a08\u306e\u6b63\u76f4\u306a\u5b9f\u614b\u3092\u308f\u304b\u308a\u3084\u3059\u304f\u8aac\u660e\u3057\u306a\u304f\u3066\u306f\u306a\u3089\u306a\u3044\u3002\uff29\uff26\uff32\uff33\u306f\u3001\u305d\u308c\u3092\u6c42\u3081\u3066\u3044\u308b\u3002<\/span><\/div>\n<div><span><span><br \/><\/span><\/span><\/div>\n<div><span> \u3000\u65e5\u672c\u3084\u7c73\u56fd\u306e\u898f\u5247\u4e3b\u7fa9\u306f\u3001\u305d\u308c\u306f\u305d\u308c\u3067\u4fbf\u5229\u3067\u3042\u308b\u304c\u3001\u305d\u306e\u898f\u5247\u306e\u629c\u3051\u7a74\u3092\u898b\u3064\u3051\u51fa\u3057\u3001\u30a8\u30f3\u30ed\u30f3\u3084\u30ef\u30fc\u30eb\u30c9\u30b3\u30e0\u306e\u4e0d\u6b63\u4f1a\u8a08\u4e8b\u4ef6\u304c\u3001\u304a\u304d\u3066\u3057\u307e\u3063\u305f\u3002\u305d\u3053\u3067\u3001\u305d\u308c\u3092\u9632\u304c\u306a\u3051\u308c\u3070\u3068\u3001\u307e\u305f\u898f\u5247\u3092\u3064\u304f\u308a\u3001\uff33\uff2f\uff38\u6cd5\u3082\u5236\u5b9a\u3057\u3001\u307e\u3059\u307e\u3059\u53b3\u3057\u3044\u898f\u5247\u3067\u4f01\u696d\u3092\u7e1b\u3063\u305f\u3002\u305d\u306e\u7d50\u679c\u3001\u4e0a\u5834\u3092\u3084\u3081\u3066\u3057\u307e\u3063\u305f\u308a\u3001\u7d4c\u55b6\u8005\u306e\u306a\u308a\u624b\u304c\u3044\u306a\u3044\u306a\u3069\u306e\u4e8b\u614b\u3092\u62db\u3044\u3066\u3057\u307e\u3063\u305f\u3053\u3068\u306f\u3001\u3054\u5b58\u77e5\u306e\u3068\u304a\u308a\u3060\u3002<\/span><\/div>\n<div><span><span><br \/><\/span><\/span><\/div>\n<div><span> \u3000\u897f\u677e\u5efa\u8a2d\u4e8b\u4ef6\u306b\u898b\u3089\u308c\u308b\u653f\u6cbb\u732e\u91d1\u306e\u554f\u984c\u3002\u95a2\u4fc2\u8005\u306f\u3001\u898f\u5247\u306b\u5f93\u3063\u3066\u3044\u305f\u306e\u3060\u304b\u3089\u3001\u554f\u984c\u306f\u306a\u3044\u3068\u8a00\u3044\u8a33\u3092\u3059\u308b\u3002\u305f\u3068\u3048\u6cd5\u5f8b\u7684\u306b\u6b63\u3057\u304f\u3066\u3082\u3001\u9053\u5fb3\u3068\u3057\u3066\u306f\u3069\u3046\u306a\u306e\u3060\u308d\u3046\u304b\u3002\u30eb\u30fc\u30eb\u3067\u306f\u306a\u304f\u3001\u30e2\u30e9\u30eb\u3084\u826f\u8b58\u306f\u3069\u3046\u306a\u306e\u304b\u3002\u5f53\u4e8b\u8005\u306e\u898b\u8b58\u304c\u554f\u308f\u308c\u3066\u3044\u308b\u3002\u3053\u306e\u4e8b\u4ef6\u306f\u3001\u305d\u3093\u306a\u65e5\u672c\u306e\u793e\u4f1a\u98a8\u571f\u3092\u3088\u304f\u793a\u3057\u3066\u3044\u308b\u3088\u3046\u306b\u601d\u3046\u3002<\/span><\/div>\n<div><span><span><br \/><\/span><\/span><\/div>\n<div><span> \u3000\u305d\u3093\u306a\u65e5\u672c\u306e\u5e38\u8b58\u306f\u3001\u4e16\u754c\u306b\u901a\u7528\u3057\u306a\u3044\u3002\uff29\uff26\uff32\uff33\u306f\u3001\u4f1a\u8a08\u57fa\u6e96\u3068\u3044\u3046\u5f62\u3067\u3001\u65e5\u672c\u306e\u4f01\u696d\u7d4c\u55b6\u8005\u306b\u3001\u3053\u306e\u5e38\u8b58\u3092\u6539\u3081\u4e16\u754c\u306e\u5e38\u8b58\u306b\u5f93\u3046\u3088\u3046\u6c42\u3081\u3066\u3044\u308b\u3002  <\/span><\/div>\n<div><span><span><br \/><\/span><\/span><\/div>\n<div><span>\u3000\u81ea\u5206\u306e\u7d4c\u55b6\u7406\u5ff5\u306b\u5f93\u3044\u3001\u81ea\u3089\u5b9a\u3081\u305f\u898f\u5247\u3092\u5408\u7406\u7684\u306b\u3001\u7b2c\u4e09\u8005\u304c\u7d0d\u5f97\u3067\u304d\u308b\u3088\u3046\u306b\u3001\u8aac\u660e\u3059\u308b\u3053\u3068\u3002\u305d\u3057\u3066\u3001\u96a0\u3059\u3053\u3068\u306a\u304f\u6b63\u76f4\u306b\u4f01\u696d\u5b9f\u614b\u3092\u958b\u793a\u3059\u308b\u3053\u3068\u3002\u307e\u3063\u305f\u304f\u5f53\u305f\u308a\u524d\u306e\u3053\u3068\u3067\u3042\u308b\u3002\u3053\u306e<b>\u5f53\u305f\u308a\u524d\u3092\u4e16\u754c\u6c34\u6e96\u306b\u5f15\u304d\u4e0a\u3052\u308b\u304d\u3063\u304b\u3051\u304c\u3001\uff29\uff26\uff32\uff33\u3060\u3068\u6349\u3048\u3066\u307f\u308b<\/b>\u3068\u3044\u3046\u306e\u3082\u3001\u3072\u3068\u3064\u306e\u8003\u3048\u65b9\u304b\u3082\u3057\u308c\u306a\u3044\u3002<\/span><\/div>\n<div><span><span><br \/><\/span><\/span><\/div>\n<div><span><span><span><\/p>\n<div>&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;-<br \/>\u3000<a href=\"https:\/\/2026.netcommerce.co.jp\/sample01\/\">\u5f0a\u793e\u30db\u30fc\u30e0\u30da\u30fc\u30b8<\/a>\u3092\u30ea\u30cb\u30e5\u30fc\u30a2\u30eb\u81f4\u3057\u307e\u3057\u305f\u3002<br \/>&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;-<\/div>\n<div>\n<div><span>\u2193\u307f\u306a\u3055\u3093\u3001\u6709\u308a\u96e3\u3046\u3054\u3056\u3044\u307e\u3059\u2193<\/span><\/div>\n<div>\u2193\u3053\u3053\u307e\u3067\u9806\u4f4d\u3092\u306e\u3070\u3059\u3053\u3068\u304c\u3067\u304d\u307e\u3057\u305f\u2193<\/div>\n<div><span><a href=\"http:\/\/management.blogmura.com\/sales\/\"><img loading=\"lazy\" decoding=\"async\" border=\"0\" width=\"88\" alt=\"\u306b\u307b\u3093\u30d6\u30ed\u30b0\u6751 \u7d4c\u55b6\u30d6\u30ed\u30b0 \u55b6\u696d\u3078\" src=\"http:\/\/management.blogmura.com\/sales\/img\/sales88_31.gif\" height=\"31\"><\/a><\/span><\/div>\n<\/div>\n<p><\/span><\/span><\/span><\/div>\n<div><span><span><br 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