{"url":"https://kyorosukeke.hatenablog.com/entry/2026/04/06/103852","image_url":null,"published":"2026-04-06 10:38:52","provider_name":"Hatena Blog","author_url":"https://blog.hatena.ne.jp/kyorosukeke/","title":"\u9577\u671f\u6295\u8cc7\u3068IFRS\u306e\u306e\u308c\u3093\u2014\u2014\u6e1b\u640d\u30c6\u30b9\u30c8\u3068\u3044\u3046\u5171\u901a\u69cb\u9020","author_name":"kyorosukeke","html":"<iframe src=\"https://hatenablog-parts.com/embed?url=https%3A%2F%2Fkyorosukeke.hatenablog.com%2Fentry%2F2026%2F04%2F06%2F103852\" title=\"\u9577\u671f\u6295\u8cc7\u3068IFRS\u306e\u306e\u308c\u3093\u2014\u2014\u6e1b\u640d\u30c6\u30b9\u30c8\u3068\u3044\u3046\u5171\u901a\u69cb\u9020 - \u3068\u3042\u308b\u6295\u8cc7\u5bb6\u306e\u5b66\u7fd2\u5e33\" class=\"embed-card embed-blogcard\" scrolling=\"no\" frameborder=\"0\" style=\"display: block; width: 100%; height: 190px; max-width: 500px; margin: 10px 0px;\"></iframe>","categories":[],"description":"1. \u985e\u6bd4\u306e\u6838\u5fc3 IFRS\u306f\u306e\u308c\u3093\u3092\u975e\u511f\u5374\u3068\u3059\u308b\u3002\u6839\u62e0\u306f\u300c\u512a\u826f\u306a\u8cb7\u53ce\u306e\u7d4c\u6e08\u7684\u4fa1\u5024\u306f\u6642\u9593\u3068\u3068\u3082\u306b\u6e1b\u5c11\u3057\u306a\u3044\u3001\u3080\u3057\u308d\u5897\u3048\u308b\u300d\u3068\u3044\u3046\u8ad6\u7406\u3060\u3002\u30d0\u30d5\u30a7\u30c3\u30c8\u6d41\u306e\u6c38\u7d9a\u4fdd\u6709\u8ad6\u3068\u69cb\u9020\u7684\u306b\u540c\u578b\u3067\u3042\u308b\u3002 \u3060\u304b\u3089\u3053\u305dIAS 36\u306f\u5e74\u6b21\u6e1b\u640d\u30c6\u30b9\u30c8\u3092\u7fa9\u52d9\u3065\u3051\u305f\u3002\u300c\u511f\u5374\u3057\u306a\u3044\u4ee3\u308f\u308a\u306b\u3001\u6bce\u5e74\u56de\u53ce\u53ef\u80fd\u6027\u3092\u691c\u8a3c\u305b\u3088\u300d\u3068\u3044\u3046\u53d6\u5f15\u3060\u3002 2. \u6295\u8cc7\u30d5\u30ec\u30fc\u30e0\u3078\u306e\u7ffb\u8a33 \u6295\u8cc7\u30d5\u30ec\u30fc\u30e0 IFRS\u306e\u306e\u308c\u3093 \u682a\u5f0f\u53d6\u5f97\u30b3\u30b9\u30c8 \u306e\u308c\u3093\u8a08\u4e0a\u984d \u6295\u8cc7\u30c6\u30fc\u30bc\uff08\u7af6\u4e89\u512a\u4f4d\u306e\u6301\u7d9a\uff09 \u306e\u308c\u3093\u306e\u56de\u53ce\u53ef\u80fd\u6027\u306e\u524d\u63d0 \u4fdd\u6709\u7d99\u7d9a\u7406\u7531\u3092\u66f4\u65b0\u3057\u306a\u3044 \u975e\u511f\u5374\uff08IFRS\u65b9\u5f0f\uff09 \u5b9a\u671f\u7684\u30c6\u30fc\u30bc\u691c\u8a3c \u5e74\u6b21\u6e1b\u640d\u30c6\u30b9\u30c8 \u30c6\u30fc\u30bc\u5d29\u58ca\u6642\u306e\u640d\u5207\u308a \u6e1b\u640d\u640d\u5931\u306e\u8a08\u4e0a 3. \u300c\u58f2\u3089\u306a\u3044\u300d\u3067\u306f\u306a\u304f\u300c\u307e\u3060\u4fdd\u2026","width":"100%","blog_title":"\u3068\u3042\u308b\u6295\u8cc7\u5bb6\u306e\u5b66\u7fd2\u5e33","type":"rich","height":"190","provider_url":"https://hatena.blog","version":"1.0","blog_url":"https://kyorosukeke.hatenablog.com/"}