\u5148\u65e5\u30015\u670825\u65e5\u306b\u516c\u8a8d\u4f1a\u8a08\u58eb\u30fb\u76e3\u67fb\u5be9\u67fb\u4f1a\u3088\u308a\u3001\u4ee4\u548c9\u5e74\uff082027\u5e74\uff09\u306e\u77ed\u7b54\u5f0f\u8a66\u9a13\u304b\u3089\u5c0e\u5165\u3055\u308c\u308b\u300c\u82f1\u8a9e\u306b\u3088\u308b\u51fa\u984c\u300d\u306b\u304a\u3044\u3066\u3001\u51fa\u984c\u7bc4\u56f2\u304c\u767a\u8868\u3055\u308c\u307e\u3057\u305f\u3002<\/p>\n\n\n\n
\u305d\u306e\u4e2d\u3067\u3001\u8ca1\u52d9\u4f1a\u8a08\u8ad6\u306e\u51fa\u984c\u7bc4\u56f2\u3067\u7db2\u639b\u3051\u3068\u306a\u3063\u3066\u3044\u308b\u300c\u306e\u308c\u3093\u300d\u306f\u7406\u8ad6\u554f\u984c\u3068\u3057\u3066\u6700\u3082\u72d9\u308f\u308c\u3084\u3059\u3044\u8ad6\u70b9\u306e\u4e00\u3064\u3067\u3059\u3002<\/p>\n\n\n\n
\u300c\u306e\u308c\u3093\uff08Goodwill\uff09\u300d\u306f\u3001\u65e5\u672c\u57fa\u6e96\u3068IFRS\uff08\u56fd\u969b\u8ca1\u52d9\u5831\u544a\u57fa\u6e96\uff09\u306e\u9593\u3067\u4f1a\u8a08\u51e6\u7406\u304c\u771f\u3063\u5411\u304b\u3089\u5bfe\u7acb\u3057\u3066\u3044\u308b\u9805\u76ee\u3067\u3042\u308a\u3001\u304b\u3064\u5b9f\u52d9\u4e0a\u306e\u5f71\u97ff\u3082\u751a\u5927\u3067\u3059\u3002\u4eca\u56de\u306f\u3001\u3053\u306e\u300c\u306e\u308c\u3093\u300d\u306b\u7126\u70b9\u3092\u5f53\u3066\u3001\u8a66\u9a13\u5bfe\u7b56\u3068\u3057\u3066\u62bc\u3055\u3048\u3066\u304a\u304f\u3079\u304d\u82f1\u8a9e\u306e\u30ad\u30fc\u30ef\u30fc\u30c9\u3068\u7406\u8ad6\u306e\u30dd\u30a4\u30f3\u30c8\u3092\u6df1\u6398\u308a\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n\n\n\n
\u307e\u305a\u3001\u306a\u305c\u65e5\u672c\u57fa\u6e96\u3068IFRS\u3067\u51e6\u7406\u304c\u7570\u306a\u308b\u306e\u304b\u3001\u305d\u306e\u80cc\u666f\u3092\u7406\u89e3\u3057\u307e\u3057\u3087\u3046\u3002\u3053\u3053\u304c\u7406\u89e3\u3067\u304d\u3066\u3044\u306a\u3044\u3068\u3001\u82f1\u8a9e\u306e\u9078\u629e\u80a2\u3067\u5c11\u3057\u3072\u306d\u3089\u308c\u305f\u6642\u306b\u5bfe\u5fdc\u3067\u304d\u306a\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n
\u65e5\u672c\u57fa\u6e96\uff1a\u8cbb\u7528\u914d\u5206\u306e\u539f\u5247\uff08Amortization\uff09<\/p>\n\n\n\n
\u65e5\u672c\u57fa\u6e96\u3067\u306f\u3001\u306e\u308c\u3093\u3092\u300c\u5c06\u6765\u306e\u8d85\u904e\u53ce\u76ca\u529b\u300d\u3068\u3057\u3066\u8a8d\u8b58\u3057\u3064\u3064\u3082\u3001\u6642\u306e\u7d4c\u904e\u3068\u3068\u3082\u306b\u305d\u306e\u4fa1\u5024\u306f\u76ee\u6e1b\u308a\u3057\u3066\u3044\u304f\u3068\u8003\u3048\u307e\u3059\u3002\u305d\u306e\u305f\u3081\u3001\u300c\u5b9a\u671f\u511f\u5374\uff08Amortization\uff09\u300d\u3092\u884c\u3044\u3001\u898f\u5247\u7684\u306b\u8cbb\u7528\u5316\u3057\u3066\u3044\u304f\u3053\u3068\u3092\u7fa9\u52d9\u4ed8\u3051\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n
\u2022 \u30ad\u30fc\u30ef\u30fc\u30c9\uff1a \u5b9a\u671f\u7684\u306a\u8cbb\u7528\u5316\uff08Amortization\uff09\u3001\u53ce\u76ca\u3068\u306e\u5bfe\u5fdc\uff08Matching of revenues and expenses\uff09\u3001\u4fdd\u5b88\u4e3b\u7fa9\uff08Prudence \u307e\u305f\u306f Conservatism\uff09<\/p>\n\n\n\n
IFRS\uff1a\u4fa1\u5024\u306e\u4fdd\u6301\u3068\u8a55\u4fa1\uff08Impairment-only\uff09<\/p>\n\n\n\n
\u4e00\u65b9\u3067IFRS\u306f\u3001\u6295\u8cc7\u5bb6\u306b\u5bfe\u3057\u3066\u300c\u4eca\u306e\u4f01\u696d\u4fa1\u5024\u304c\u3044\u304f\u3089\u304b\u300d\u3092\u6b63\u3057\u304f\u793a\u3059\u3053\u3068\u3092\u91cd\u8996\u3057\u307e\u3059\u3002\u306e\u308c\u3093\u306e\u4fa1\u5024\u304c\u4e0b\u304c\u3063\u3066\u3044\u306a\u3044\u306e\u3067\u3042\u308c\u3070\u3001\u7121\u7406\u306b\u511f\u5374\u3057\u3066\u5229\u76ca\u3092\u6e1b\u3089\u3059\u5fc5\u8981\u306f\u306a\u3044\u3068\u8003\u3048\u307e\u3059\u3002\u305d\u306e\u4ee3\u308f\u308a\u3001\u4fa1\u5024\u304c\u4e0b\u304c\u3063\u305f\u6642\u306b\u306f\u4e00\u6c17\u306b\u640d\u5931\u3092\u8a08\u4e0a\u3059\u308b\u300c\u6e1b\u640d\u30c6\u30b9\u30c8\uff08Impairment test\uff09\u300d\u3092\u6bce\u5e74\u53b3\u683c\u306b\u884c\u3044\u307e\u3059\u3002<\/p>\n\n\n\n
\u2022 \u30ad\u30fc\u30ef\u30fc\u30c9\uff1a \u975e\u511f\u5374\uff08Not amortized\uff09\u3001\u516c\u6b63\u4fa1\u5024\uff08Fair value\uff09\u3001\u610f\u601d\u6c7a\u5b9a\u6709\u7528\u6027decision-useful<\/p>\n\n\n\n
<\/p>\n\n\n\n
\u82f1\u8a9e\u3067\u306e\u51fa\u984c\u304c\u4e88\u60f3\u3055\u308c\u308b\u7406\u8ad6\u554f\u984c\uff08\u6b63\u8aa4\u5224\u5b9a\uff09\u306b\u304a\u3044\u3066\u3001\u6ce8\u610f\u3059\u3079\u304d\u8a18\u8ff0\u30d1\u30bf\u30fc\u30f3\u3092\u3044\u304f\u3064\u304b\u6319\u3052\u3066\u307f\u307e\u3059\u3002<\/p>\n\n\n\n
\u30d1\u30bf\u30fc\u30f3A\uff1a\u511f\u5374\u306e\u662f\u975e<\/p>\n\n\n\n
\u2022 \u82f1\u6587\u4f8b\uff1a “Under IFRS, goodwill is not subject to amortization but must be tested for impairment annually.”<\/p>\n\n\n\n
\u2022 \u65e5\u672c\u8a9e\u8a33\uff1a IFRS\u306e\u4e0b\u3067\u306f\u3001\u306e\u308c\u3093\u306f\u511f\u5374\u306e\u5bfe\u8c61\u3068\u306f\u306a\u3089\u306a\u3044\u304c\u3001\u6bce\u5e74\u6e1b\u640d\u30c6\u30b9\u30c8\u3092\u884c\u308f\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3002<\/p>\n\n\n\n
\u2022 \u5224\u5b9a\uff1a \u3007\uff08\u6b63\u3057\u3044\uff09<\/p>\n\n\n\n
\u30d1\u30bf\u30fc\u30f3B\uff1a\u8010\u7528\u5e74\u6570\u306e\u8a2d\u5b9a<\/p>\n\n\n\n
\u2022 \u82f1\u6587\u4f8b\uff1a “Japanese GAAP requires goodwill to be amortized over its estimated useful life, not exceeding 20 years.”<\/p>\n\n\n\n
\u2022 \u65e5\u672c\u8a9e\u8a33\uff1a \u65e5\u672c\u57fa\u6e96\u306f\u3001\u306e\u308c\u3093\u3092\u898b\u7a4d\u8010\u7528\u5e74\u6570\uff0820\u5e74\u3092\u8d85\u3048\u306a\u3044\u671f\u9593\uff09\u306b\u308f\u305f\u3063\u3066\u511f\u5374\u3059\u308b\u3053\u3068\u3092\u8981\u6c42\u3057\u3066\u3044\u308b\u3002<\/p>\n\n\n\n
\u2022 \u5224\u5b9a\uff1a \u3007\uff08\u6b63\u3057\u3044\uff09<\/p>\n\n\n\n
\u30d1\u30bf\u30fc\u30f3C\uff1a\u8ca0\u306e\u306e\u308c\u3093\uff08Bargain Purchase Gain\uff09<\/p>\n\n\n\n
\u2022 \u82f1\u6587\u4f8b\uff1a\u201dGain from a bargain purchase is recognized as a gain when it arises.\u201d<\/p>\n\n\n\n
\u2022 \u65e5\u672c\u8a9e\u8a33\uff1a \u8ca0\u306e\u306e\u308c\u3093\u306f\u3001\u767a\u751f\u6642\u306b\u5229\u76ca\u3068\u3057\u3066\u8a8d\u8b58\u3055\u308c\u308b\u3002<\/p>\n\n\n\n
\u2022 \u5224\u5b9a\uff1a \u3007\uff08\u6b63\u3057\u3044\uff09<\/p>\n\n\n\n
\u300c\u8ca0\u306e\u306e\u308c\u3093\u300d\u3082\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002IFRS\u3067\u306f\u300c\u8ca0\u306e\u306e\u308c\u3093\u300d\u3068\u3044\u3046\u8a00\u8449\u3092\u4f7f\u308f\u305a\u3001”Gain from a bargain purchase”\uff08\u30d0\u30fc\u30b2\u30f3\u30d1\u30fc\u30c1\u30a7\u30b9\uff09\u3068\u547c\u3073\u3001\u767a\u751f\u3057\u305f\u671f\u306e\u5229\u76ca\u3068\u3057\u3066\u51e6\u7406\u3057\u307e\u3059\u3002\u3053\u3053\u306f\u65e5\u672c\u57fa\u6e96\u3082\u540c\u69d8\u3067\u3059\u304c\u3001\u7528\u8a9e\u306e\u9055\u3044\u304c\u554f\u308f\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n
\u300cbargain\u300d\u306f\u767e\u8ca8\u5e97\u3067\u8033\u306b\u3059\u308b\u30d0\u30fc\u30b2\u30f3\u30bb\u30fc\u30eb\u306e\u8a9e\u6e90\u3067\u3001\u300c\u5272\u5b89\u300d\u3068\u3044\u3046\u610f\u5473\u3067\u3059\u3002<\/p>\n\n\n\n
\u8ca0\u306e\u306e\u308c\u3093\u304c\u767a\u751f\u3059\u308b=\u53d6\u5f97\u539f\u4fa1\u3088\u308a\u3082\u4f01\u696d\u306e\u7d14\u8cc7\u7523\u306e\u984d\uff08\u4f01\u696d\u4fa1\u5024\uff09\u306e\u65b9\u304c\u5c0f\u3055\u3044\u5834\u5408\u306b\u8cb7\u53ce\u3067\u304d\u305f\u72b6\u614b\u3067\u3059\u3002\u305d\u306e\u305f\u3081\u3001\u5b89\u304f\u8cb7\u3048\u305f\u3001\u3068\u3044\u3046\u610f\u5473\u5408\u3044\u3067\u6349\u3048\u308b\u3068\u899a\u3048\u3084\u3059\u3044\u3068\u601d\u3044\u307e\u3059\u3002<\/p>\n\n\n\n
\u82f1\u8a9e\u306e\u5bfe\u7b56\u3068\u3057\u3066\u3001\u8a08\u7b97\u554f\u984c\u3092\u89e3\u304f\u3068\u304d\u3001\u4ed5\u8a33\u3092\u82f1\u8a9e\u3067\u8133\u5185\u5909\u63db\u3057\u3066\u307f\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n
Goodwill\uff08\u306e\u308c\u3093\uff09\u3001Impairment loss\uff08\u6e1b\u640d\u640d\u5931\uff09\u306a\u3069\u82f1\u8a9e\u306b\u6163\u308c\u308b\u3053\u3068\u304b\u3089\u59cb\u3081\u3066\u307f\u307e\u3057\u3087\u3046\uff01<\/p>\n\n\n\n
\u3053\u306e\u3088\u3046\u306b\u3001\u52d8\u5b9a\u79d1\u76ee\u3092\u82f1\u8a9e\u306b\u3059\u308b\u3060\u3051\u3067\u3001\u554f\u984c\u6587\u306b\u5bfe\u3059\u308b\u300c\u62d2\u5426\u53cd\u5fdc\u300d\u306f\u5287\u7684\u306b\u6e1b\u308b\u306e\u3067\u306f\u306a\u3044\u304b\u3068\u601d\u3044\u307e\u3059\u3002<\/p>\n\n\n\n
\u306e\u308c\u3093\u306e\u4f1a\u8a08\u51e6\u7406\u306f\u3001\u4f1a\u8a08\u58eb\u3068\u3057\u3066\u306e\u5c02\u9580\u6027\u3092\u793a\u3059\u8c61\u5fb4\u7684\u306a\u30c8\u30d4\u30c3\u30af\u3067\u3059\u3002<\/p>\n\n\n\n
\u82f1\u8a9e\u3067\u554f\u308f\u308c\u308b\u3068\u3044\u3046\u3053\u3068\u306f\u3001\u305d\u308c\u3060\u3051\u7686\u3055\u3093\u306b\u300c\u56fd\u969b\u7684\u306a\u30d7\u30ed\u30d5\u30a7\u30c3\u30b7\u30e7\u30ca\u30eb\u306b\u306a\u3063\u3066\u307b\u3057\u3044\u300d\u3068\u3044\u3046\u671f\u5f85\u304c\u8fbc\u3081\u3089\u308c\u3066\u3044\u308b\u8a3c\u3067\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n
\u307e\u305a\u306f\u300cGoodwill = Non-amortization (IFRS)\u300d\u3068\u3044\u3046\u57fa\u672c\u5f62\u3092\u8133\u306b\u53e9\u304d\u8fbc\u307f\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n
\u307e\u305f\u3001\u73fe\u5728\u306e\u65e5\u672c\u57fa\u6e96\u3082IFRS\u306e\u300c\u306e\u308c\u3093\u975e\u511f\u5374\u300d\u306b\u57fa\u6e96\u3092\u5408\u305b\u308b\u304b\u5426\u304b\u8b70\u8ad6\u3057\u3066\u304a\u308a\u3001\u3068\u3066\u3082\u30db\u30c3\u30c8\u306a\u8a71\u984c\u306e1\u3064\u3067\u3059\u3002<\/p>\n\n\n\n
\u5408\u683c\u306e\u5148\u306b\u3042\u308b\u3001\u30b0\u30ed\u30fc\u30d0\u30eb\u306a\u821e\u53f0\u3067\u6d3b\u8e8d\u3059\u308b\u81ea\u5206\u3092\u60f3\u50cf\u3057\u3066\u3001\u4e00\u6b69\u305a\u3064\u9032\u3093\u3067\u3044\u304d\u307e\u3057\u3087\u3046\uff01<\/p>\n","protected":false},"excerpt":{"rendered":"\u5148\u65e5\u30015\u670825\u65e5\u306b\u516c\u8a8d\u4f1a\u8a08\u58eb\u30fb\u76e3\u67fb\u5be9\u67fb\u4f1a\u3088\u308a\u3001\u4ee4\u548c9\u5e74\uff082027\u5e74\uff09\u306e\u77ed\u7b54\u5f0f\u8a66\u9a13\u304b\u3089\u5c0e\u5165\u3055\u308c\u308b\u300c\u82f1\u8a9e\u306b\u3088\u308b\u51fa\u984c\u300d\u306b\u304a\u3044\u3066\u3001\u51fa\u984c\u7bc4\u56f2\u304c\u767a\u8868\u3055\u308c\u307e\u3057\u305f\u3002 \u305d\u306e\u4e2d\u3067\u3001\u8ca1\u52d9\u4f1a\u8a08\u8ad6\u306e\u51fa\u984c\u7bc4\u56f2\u3067\u7db2\u639b\u3051\u3068\u306a\u3063\u3066\u3044\u308b\u300c\u306e\u308c\u3093\u300d\u306f\u7406\u8ad6\u554f\u984c […]","protected":false},"author":14,"featured_media":38967,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"swell_btn_cv_data":"","footnotes":""},"categories":[1,171],"tags":[],"publishpress_future_action":{"enabled":false,"date":"2026-08-15 15:45:16","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"publishpress_future_workflow_manual_trigger":{"enabledWorkflows":[]},"_links":{"self":[{"href":"https:\/\/www.crear-ac.co.jp\/cpa\/wp-json\/wp\/v2\/posts\/55159"}],"collection":[{"href":"https:\/\/www.crear-ac.co.jp\/cpa\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.crear-ac.co.jp\/cpa\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.crear-ac.co.jp\/cpa\/wp-json\/wp\/v2\/users\/14"}],"replies":[{"embeddable":true,"href":"https:\/\/www.crear-ac.co.jp\/cpa\/wp-json\/wp\/v2\/comments?post=55159"}],"version-history":[{"count":1,"href":"https:\/\/www.crear-ac.co.jp\/cpa\/wp-json\/wp\/v2\/posts\/55159\/revisions"}],"predecessor-version":[{"id":55160,"href":"https:\/\/www.crear-ac.co.jp\/cpa\/wp-json\/wp\/v2\/posts\/55159\/revisions\/55160"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.crear-ac.co.jp\/cpa\/wp-json\/wp\/v2\/media\/38967"}],"wp:attachment":[{"href":"https:\/\/www.crear-ac.co.jp\/cpa\/wp-json\/wp\/v2\/media?parent=55159"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.crear-ac.co.jp\/cpa\/wp-json\/wp\/v2\/categories?post=55159"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.crear-ac.co.jp\/cpa\/wp-json\/wp\/v2\/tags?post=55159"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}