{"id":54300,"date":"2026-05-23T18:13:16","date_gmt":"2026-05-23T09:13:16","guid":{"rendered":"https:\/\/www.crear-ac.co.jp\/cpa\/?p=54300"},"modified":"2026-05-23T18:13:17","modified_gmt":"2026-05-23T09:13:17","slug":"gozawa_32","status":"publish","type":"post","link":"https:\/\/www.crear-ac.co.jp\/cpa\/gozawa_32\/","title":{"rendered":"\u516c\u8a8d\u4f1a\u8a08\u58eb\u8a66\u9a13\u306e\u82f1\u8a9e\u5bfe\u7b56\uff01IFRS\u3068\u65e5\u672c\u57fa\u6e96\u300c5\u3064\u306e\u6c7a\u5b9a\u7684\u9055\u3044\u300d"},"content":{"rendered":"\n<p>\u524d\u56de\u306e\u8a18\u4e8b\u3067\u306f\u30012026\u5e7412\u6708\uff08\u4ee4\u548c9\u5e74\u7b2c\u2160\u56de\u77ed\u7b54\u5f0f\u8a66\u9a13\uff09\u304b\u3089\u5c0e\u5165\u3055\u308c\u308b\u300c\u82f1\u8a9e\u51fa\u984c\u300d\u306e\u80cc\u666f\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u307e\u3057\u305f\u3002\u914d\u70b9\u306f500\u70b9\u4e2d50\u70b9\u7a0b\u5ea6\u3068\u4e88\u6e2c\u3055\u308c\u3066\u3044\u307e\u3059\u304c\u3001\u5408\u683c\u30e9\u30a4\u30f3\u304c\u6570\u70b9\u3067\u6c7a\u307e\u308b\u4f1a\u8a08\u58eb\u8a66\u9a13\u306b\u304a\u3044\u3066\u3001\u3053\u306e1\u5272\u3092\u3069\u3046\u653b\u7565\u3059\u308b\u304b\u304c\u5408\u5426\u3092\u5206\u3051\u308b\u30dd\u30a4\u30f3\u30c8\u306b\u306a\u308a\u307e\u3059\u3002<br>\u51fa\u984c\u50be\u5411\u3068\u3057\u3066\u6700\u3082\u8b66\u6212\u3059\u3079\u304d\u306f\u3001\u5358\u306a\u308b\u82f1\u8a9e\u306e\u8aad\u89e3\u3067\u306f\u306a\u304f\u3001\u300cIFRS\uff08\u56fd\u969b\u8ca1\u52d9\u5831\u544a\u57fa\u6e96\uff09\u7279\u6709\u306e\u8ad6\u70b9\u300d\u304c\u82f1\u8a9e\u3067\u554f\u308f\u308c\u308b\u30d1\u30bf\u30fc\u30f3\u3067\u3059\u3002\u5c0e\u5165\u7d4c\u7def\u306b\u3082\u3042\u308b\u901a\u308a\u3001\u8cc7\u672c\u5e02\u5834\u306e\u56fd\u969b\u5316\u304c\u80cc\u666f\u306b\u3042\u308b\u4ee5\u4e0a\u3001\u65e5\u672c\u57fa\u6e96\u3068IFRS\u306e\u9055\u3044\u3092\u82f1\u8a9e\u3067\u7406\u89e3\u3057\u3066\u304a\u304f\u3053\u3068\u306f\u5fc5\u9808\u3068\u3044\u3048\u307e\u3059\u3002<br><br>\u4eca\u56de\u306f\u3001\u30b7\u30ea\u30fc\u30ba\u306e\u300c\u5927\u67a0\u7de8\u300d\u3068\u3057\u3066\u3001\u8a66\u9a13\u3067\u72d9\u308f\u308c\u3084\u3059\u304f\u3001\u304b\u3064\u5b9f\u52d9\u3067\u3082\u6975\u3081\u3066\u91cd\u8981\u306aIFRS\u3068\u65e5\u672c\u57fa\u6e96\u306e4\u3064\u306e\u5927\u304d\u306a\u76f8\u9055\u70b9\u306b\u3064\u3044\u3066\u3001\u6982\u8981\u3092\u5fb9\u5e95\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u306a\u305c\u300c\u9055\u3044\u300d\u304c\u82f1\u8a9e\u3067\u72d9\u308f\u308c\u308b\u306e\u304b\uff1f<\/h2>\n\n\n\n<p>\u82f1\u8a9e\u51fa\u984c\u306e\u76ee\u7684\u306f\u3001\u4f1a\u8a08\u58eb\u3068\u3057\u3066\u306e\u56fd\u969b\u7684\u306a\u30ea\u30c6\u30e9\u30b7\u30fc\u3092\u554f\u3046\u3053\u3068\u306b\u3042\u308a\u307e\u3059\u3002\u305d\u3046\u306a\u308b\u3068\u3001\u4f5c\u6210\u8005\u5074\u3068\u3057\u3066\u306f\u300c\u65e5\u672c\u57fa\u6e96\u72ec\u81ea\u306e\u51e6\u7406\u300d\u3068\u300c\u56fd\u969b\u6a19\u6e96\uff08IFRS\uff09\u306e\u51e6\u7406\u300d\u306e\u5bfe\u6bd4\u3092\u554f\u984c\u306b\u3057\u305f\u304f\u306a\u308b\u306e\u304c\u8a66\u9a13\u306e\u672c\u8cea\u3067\u3059\u3002<br>\u7279\u306b\u4ee5\u4e0b\u306e5\u9805\u76ee\u306f\u3001\u4f1a\u8a08\u7406\u8ad6\u306e\u6839\u5e79\u306b\u95a2\u308f\u308b\u90e8\u5206\u3067\u3042\u308a\u3001\u82f1\u8a9e\u306e\u5c02\u9580\u7528\u8a9e\u3068\u30bb\u30c3\u30c8\u3067\u5b66\u7fd2\u52b9\u7387\u304c\u975e\u5e38\u306b\u9ad8\u3044\u8ad6\u70b9\u3067\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">1.\u306e\u308c\u3093\uff08Goodwill\uff09\u306e\u53d6\u308a\u6271\u3044<\/h3>\n\n\n\n<p>\u6700\u3082\u6709\u540d\u3067\u3001\u304b\u3064\u30a4\u30f3\u30d1\u30af\u30c8\u304c\u5927\u304d\u3044\u306e\u304c\u300c\u306e\u308c\u3093\u300d\u3067\u3059\u3002<\/p>\n\n\n\n<ul>\n<li>\u65e5\u672c\u57fa\u6e96\uff1a\u5b9a\u671f\u511f\u5374\u3092\u884c\u3046\uff08Amortization\uff09<br>\u306e\u308c\u3093\u3092\u8cc7\u7523\u3068\u3057\u3066\u8a08\u4e0a\u3057\u305f\u5f8c\u300120\u5e74\u4ee5\u5185\u306e\u5408\u7406\u7684\u306a\u671f\u9593\u3067\u8cbb\u7528\u5316\u3057\u3066\u3044\u304d\u307e\u3059\u3002\u4fdd\u5b88\u4e3b\u7fa9\u306e\u89b3\u70b9\u304b\u3089\u3001\u4fa1\u5024\u306f\u5c11\u3057\u305a\u3064\u6e1b\u3063\u3066\u3044\u304f\u3068\u3044\u3046\u8003\u3048\u65b9\u3067\u3059\u3002<\/li>\n\n\n\n<li>IFRS\uff1a\u975e\u511f\u5374\u3001\u6e1b\u640d\u30c6\u30b9\u30c8\u306e\u307f\uff08Impairment-only approach\uff09<br>IFRS\u3067\u306f\u306e\u308c\u3093\u3092\u511f\u5374\u3057\u307e\u305b\u3093\u3002\u305d\u306e\u4ee3\u308f\u308a\u3001\u6bce\u5e74\u300c\u4fa1\u5024\u304c\u4e0b\u304c\u3063\u3066\u3044\u306a\u3044\u304b\u300d\u3092\u53b3\u683c\u306b\u30c1\u30a7\u30c3\u30af\u3059\u308b\u6e1b\u640d\u30c6\u30b9\u30c8\uff08Impairment test\uff09\u3092\u7fa9\u52d9\u4ed8\u3051\u3066\u3044\u307e\u3059\u3002<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">2.\u6e1b\u640d\u640d\u5931\uff08Impairment\uff09<\/h3>\n\n\n\n<p>\u6e1b\u640d\u306f\u8a8d\u8b58\u306e\u300c\u30b9\u30c6\u30c3\u30d7\u300d\u3068\u305d\u306e\u5f8c\u306e\u300c\u6e1b\u640d\u640d\u5931\u306e\u623b\u3057\u5165\u308c\u300d\u306e\u6709\u7121\u3067\u5927\u304d\u306a\u9055\u3044\u304c\u3042\u308a\u307e\u3059\u3002<br><br>\u30fb\u65e5\u672c\u57fa\u6e96\uff1a\u5146\u5019\u306e\u6709\u7121\u3001\u8a8d\u8b58\u306e2\u30b9\u30c6\u30c3\u30d7\u3067\u6e1b\u640d\u3092\u8a8d\u8b58\u3057\u3001\u6e1b\u640d\u306e\u623b\u3057\u5165\u308c\u306f\u8a8d\u3081\u3089\u308c\u306a\u3044\u3002<br>\u30fbIFRS\uff1a\u6e1b\u640d\u306e\u5146\u5019\u3042\u308a\u3067\u6e1b\u640d\u640d\u5931\u306e\u6e2c\u5b9a\u3092\u884c\u3046\u3002\u4ee3\u308f\u308a\u306b\u6e1b\u640d\u306e\u623b\u3057\u5165\u308c\uff08Reversal of impairment loss\uff09\u304c\u3067\u304d\u308b\uff08\u305f\u3060\u3057\u3001\u300c\u306e\u308c\u3093\u300d\u306e\u623b\u3057\u5165\u308c\u306f\u306b\u7981\u6b62\uff09<br>\u65e5\u672c\u57fa\u6e96\u306f\u5146\u5019\u306e\u6709\u7121\u3001\u8a8d\u8b58\u306e\u300c2\u30b9\u30c6\u30c3\u30d7\u300d\u3067\u6e1b\u640d\u640d\u5931\u306e\u8a08\u4e0a\u3092\u614e\u91cd\u306b\u691c\u8a0e\u3057\u307e\u3059\u304c\u3001IFRS\u306f\u6e1b\u640d\u306e\u5146\u5019\uff08Indication of impairment\uff09\u304c\u8a8d\u3081\u3089\u308c\u305f\u5834\u5408\u3001\u30c0\u30a4\u30ec\u30af\u30c8\u306b\u56de\u53ce\u53ef\u80fd\u4fa1\u984d\uff08Recoverable amount\uff09\u3068\u6bd4\u8f03\u3057\u307e\u3059\u3002\u305d\u306e\u305f\u3081\u6e1b\u640d\u304c\u767a\u751f\u3057\u3084\u3059\u3044\u3067\u3059\u304c\u3001\u696d\u7e3e\u304c\u56de\u5fa9\u3059\u308c\u3070\u5143\u306b\u623b\u305b\u308b\uff08\u623b\u5165\u308c\u304c\u3067\u304d\u308b\uff09\u3068\u3044\u3046\u67d4\u8edf\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">3.\u30ea\u30fc\u30b9\u4f1a\u8a08\uff08Lease Accounting\uff09<\/h3>\n\n\n\n<p>\u30ea\u30fc\u30b9\u306e\u51e6\u7406\u306f\u3001IFRS16\u53f7\u306e\u5c0e\u5165\u306b\u3088\u308a\u5287\u7684\u306a\u5dee\u304c\u751f\u307e\u308c\u307e\u3057\u305f\u3002<\/p>\n\n\n\n<ul>\n<li>\u65e5\u672c\u57fa\u6e96\uff1a\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u30fb\u30ea\u30fc\u30b9\u3068\u30aa\u30da\u30ec\u30fc\u30c6\u30a3\u30f3\u30b0\u30fb\u30ea\u30fc\u30b9\u3092\u533a\u5206<br>\u300c\u6240\u6709\u6a29\u79fb\u8ee2\u5916\u300d\u306a\u3069\u306e\u6761\u4ef6\u306b\u57fa\u3065\u304d\u3001\u58f2\u8cb7\u51e6\u7406\u304b\u8cc3\u8cb8\u501f\u51e6\u7406\u304b\u3092\u5206\u3051\u307e\u3059\u3002<\/li>\n\n\n\n<li>IFRS\uff1a\u4f7f\u7528\u6a29\u30e2\u30c7\u30eb\uff08Right-of-Use model\uff09\u306b\u3088\u308b\u4e00\u5143\u5316<br>\u501f\u308a\u624b\u5074\u306f\u3001\u539f\u5247\u3068\u3057\u3066\u3059\u3079\u3066\u306e\u30ea\u30fc\u30b9\u3092\u8cc7\u7523\uff08\u4f7f\u7528\u6a29\u8cc7\u7523\uff09\u3068\u8ca0\u50b5\uff08\u30ea\u30fc\u30b9\u8ca0\u50b5\uff09\u3068\u3057\u3066\u30d0\u30e9\u30f3\u30b9\u30b7\u30fc\u30c8\u306b\u8a08\u4e0a\u3057\u307e\u3059\u3002\u300c\u30aa\u30d5\u30d0\u30e9\u30f3\u30b9\uff08\u5e33\u5916\uff09\u300d\u51e6\u7406\u304c\u539f\u5247\u8a8d\u3081\u3089\u308c\u306a\u3044\u306e\u304cIFRS\u306e\u7279\u5fb4\u3067\u3059\u3002<br>\u306a\u304a\u3001\u65e5\u672c\u57fa\u6e96\u3082\u65b0\u30ea\u30fc\u30b9\u4f1a\u8a08\u57fa\u6e96\u304c\u9069\u7528\u3055\u308c\u308b\u3053\u3068\u306b\u4f34\u3044\u3001\u3053\u306e\u9055\u3044\u306f\u89e3\u6d88\u3055\u308c\u307e\u3059\u3002\u65e5\u672c\u57fa\u6e96\u3082IFRS\u306b\u5408\u308f\u305b\u308b\u5f62\u3067\u3001\u4f7f\u7528\u6a29\u30e2\u30c7\u30eb\u306b\u57fa\u3065\u304d\u3001\u3059\u3079\u3066\u306e\u30ea\u30fc\u30b9\u3092\u4f7f\u7528\u6a29\u8cc7\u7523\uff08Right-of-use (ROU) assets\uff09\u3068\u30ea\u30fc\u30b9\u8ca0\u50b5\uff08Lease liabilities\uff09\u3092\u8a08\u4e0a\u3057\u307e\u3059\u3002<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">4.\u7814\u7a76\u958b\u767a\u8cbb\uff08Research and Development Costs\uff09<\/h3>\n\n\n\n<p>\u300c\u5c06\u6765\u306e\u53ce\u76ca\u300d\u3092\u3069\u3046\u6349\u3048\u308b\u304b\u306e\u601d\u60f3\u306e\u9055\u3044\u304c\u51fa\u307e\u3059\u3002<\/p>\n\n\n\n<ul>\n<li>\u65e5\u672c\u57fa\u6e96\uff1a\u3059\u3079\u3066\u8cbb\u7528\u51e6\u7406<br>\u7814\u7a76\u958b\u767a\u8cbb\u306f\u767a\u751f\u6642\u306b\u5168\u984d\u8cbb\u7528\u3068\u3057\u3066\u51e6\u7406\u3057\u307e\u3059\uff08\u4fdd\u5b88\u7684\u306a\u8003\u3048\u65b9\uff09\u3002<\/li>\n\n\n\n<li>IFRS\uff1a\u7814\u7a76\uff08Research\uff09\u306f\u8cbb\u7528\u3001\u958b\u767a\uff08Development\uff09\u306f\u6761\u4ef6\u4ed8\u304d\u3067\u8cc7\u7523\u8a08\u4e0a<br>\u4e00\u5b9a\u306e\u8981\u4ef6\uff08\u6280\u8853\u7684\u5b9f\u73fe\u53ef\u80fd\u6027\u306a\u3069\uff09\u3092\u6e80\u305f\u3057\u305f\u300c\u958b\u767a\u30d5\u30a7\u30fc\u30ba\u300d\u306e\u652f\u51fa\u306b\u3064\u3044\u3066\u306f\u3001\u7121\u5f62\u8cc7\u7523\uff08Intangible assets\uff09\u3068\u3057\u3066\u8a08\u4e0a\u3059\u308b\u3053\u3068\u304c\u6c42\u3081\u3089\u308c\u307e\u3059\u3002<br>\u958b\u767a\u8cbb\u306e\u8cc7\u7523\u8a08\u4e0a\uff08Capitalization of development costs\uff09\u304c\u8a8d\u3081\u3089\u308c\u308b\u306e\u304cIFRS\u306e\u7279\u5fb4\u3067\u3059\u3002<\/li>\n<\/ul>\n\n\n\n<h3 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