\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\u6e1b\u640d\uff08Impairment\uff09\u300d\u306f\u65e5\u672c\u57fa\u6e96\u3068IFRS\u3068\u306e\u9593\u3067\u4f1a\u8a08\u51e6\u7406\u306b\u9055\u3044\u304c\u3042\u308b\u4ee3\u8868\u7684\u306a\u8ad6\u70b9\u306e\u4e00\u3064\u3067\u3059\u3002<\/p>\n\n\n\n
\u4eca\u56de\u306f\u3001\u3053\u306e\u300c\u6e1b\u640d\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\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n\n\n\n
\u65e5\u672c\u306e\u4f1a\u8a08\u57fa\u6e96\u306f\u73fe\u5728\u3001IFRS\u3068\u306e\u300c\u30b3\u30f3\u30d0\u30fc\u30b8\u30a7\u30f3\u30b9\uff08\u5171\u901a\u5316\uff09\u300d\u3092\u9032\u3081\u3066\u3044\u307e\u3059\u3002\u3057\u304b\u3057\u3001\u6e1b\u640d\u4f1a\u8a08\u306b\u3064\u3044\u3066\u306f\u3001\u5927\u304d\u306a\u57fa\u6e96\u306e\u5dee\u7570\u304c\u6b8b\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n
\u8a66\u9a13\u5bfe\u7b56\u3068\u3057\u3066\u306f\u300c\u65e5\u672c\u57fa\u6e96\u3092\u5b8c\u74a7\u306b\u3059\u308b\u300d\u306e\u304c\u7b2c\u4e00\u6b69\u3067\u3059\u304c\u3001\u8fd1\u5e74\u306e\u8a66\u9a13\u50be\u5411\u3092\u898b\u308b\u3068\u3001\u300c\u306a\u305c\u65e5\u672c\u57fa\u6e96\u3067\u306f\u3053\u306e\u51e6\u7406\u3092\u3059\u308b\u306e\u304b\uff1f\u300d\u3092\u554f\u3046\u305f\u3081\u306b\u3001\u3042\u3048\u3066\u8003\u3048\u65b9\u306e\u7570\u306a\u308bIFRS\u3068\u306e\u5bfe\u6bd4\u3092\u610f\u8b58\u3055\u305b\u308b\u51fa\u984c\u304c\u5897\u3048\u3066\u3044\u307e\u3059\u3002\u82f1\u8a9e\u306e\u51fa\u984c\u304c\u59cb\u307e\u308b\u3053\u3068\u3067\u3001\u3053\u306e\u50be\u5411\u306f\u5897\u3048\u3066\u3044\u304f\u3068\u8003\u3048\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n
\u65e5\u672c\u57fa\u6e96\u3068IFRS\u306e\u4f1a\u8a08\u51e6\u7406\u306e\u9055\u3044\u3068\u3057\u3066\u3001\u5224\u5b9a\u30d5\u30ed\u30fc\u306e\u9055\u3044\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n
\u3053\u3053\u3067\u6e1b\u640d\u640d\u5931\u3092\u8a8d\u8b58\u3059\u308b\u307e\u3067\u306e\u30b9\u30c6\u30c3\u30d7\u3092\u304a\u3055\u3089\u3044\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n
\u65e5\u672c\u57fa\u6e96\uff1a\u4e8c\u6bb5\u69cb\u3048\u306e\u614e\u91cd\u6d3e<\/p>\n\n\n\n
\u65e5\u672c\u57fa\u6e96\u3067\u306f\u3001\u4ee5\u4e0b\u306e3\u30b9\u30c6\u30c3\u30d7\u3092\u8e0f\u307f\u307e\u3059\u3002<\/p>\n\n\n\n
1.\u6e1b\u640d\u306e\u5146\u5019\uff1a\u53ce\u76ca\u6027\u306e\u4f4e\u4e0b\u306a\u3069\u306e\u4e8b\u5b9f\u3092\u8b58\u5225\u3057\u3066\u3044\u308b\u304b\u3002<\/p>\n\n\n\n
2.\u6e1b\u640d\u640d\u5931\u306e\u8a8d\u8b58\u306e\u5224\u5b9a\uff1a\u300c\u5272\u5f15\u524d\u5c06\u6765\u30ad\u30e3\u30c3\u30b7\u30e5\u30fb\u30d5\u30ed\u30fc\u300d\u304c\u5e33\u7c3f\u4fa1\u984d\u3092\u4e0b\u56de\u3063\u3066\u3044\u308b\u304b\u3001\u6e1b\u640d\u640d\u5931\u3092\u8a8d\u8b58\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u304b\u5224\u5b9a\u3059\u308b\u3002<\/p>\n\n\n\n
3.\u6e1b\u640d\u640d\u5931\u306e\u6e2c\u5b9a\uff1a\u5e33\u7c3f\u4fa1\u984d\u3092\u300c\u56de\u53ce\u53ef\u80fd\u4fa1\u984d\u300d\u307e\u3067\u5207\u308a\u4e0b\u3052\u3001\u305d\u306e\u5dee\u984d\u3092\u640d\u5931\u3068\u3059\u308b\u3002<\/p>\n\n\n\n
\u30dd\u30a4\u30f3\u30c8\u306f\u300c\u30b9\u30c6\u30c3\u30d72\u300d\u3067\u3059\u3002\u5272\u5f15\u524d\u306e\u5c06\u6765\u30ad\u30e3\u30c3\u30b7\u30e5\u30fb\u30d5\u30ed\u30fc\u306e\u7dcf\u984d\u304c\u5e33\u7c3f\u4fa1\u984d\u3092\u4e0a\u56de\u3063\u3066\u3044\u308c\u3070\u3001\u6e1b\u640d\u640d\u5931\u306f\u8a08\u4e0a\u3057\u307e\u305b\u3093\u3002<\/p>\n\n\n\n
\u300c\u6295\u8cc7\u984d\u3092\u56de\u53ce\u3067\u304d\u305d\u3046\u3067\u3042\u308c\u3070\u3001\u6e1b\u640d\u306f\u8a8d\u8b58\u3057\u306a\u304f\u3066\u3044\u3044\u3088\u300d\u3068\u3044\u3046\u3001\u6e1b\u640d\u640d\u5931\u3092\u8a08\u4e0a\u3059\u308b\u3053\u3068\u306b\u614e\u91cd\u306a\u30b9\u30bf\u30f3\u30b9\u3092\u53d6\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n
\u5bfe\u3057\u3066IFRS\u306e\u30d5\u30ed\u30fc\u306f\u975e\u5e38\u306b\u30b7\u30f3\u30d7\u30eb\u3067\u3059\u3002<\/p>\n\n\n\n
1.\u6e1b\u640d\u306e\u5146\u5019\uff1a\u53ce\u76ca\u6027\u306e\u4f4e\u4e0b\u306a\u3069\u306e\u4e8b\u5b9f\u3092\u8b58\u5225\u3057\u3066\u3042\u308b\u304b\u3002<\/p>\n\n\n\n
2.\u6e1b\u640d\u640d\u5931\u306e\u6e2c\u5b9a\uff1a\u5146\u5019\u304c\u3042\u308c\u3070\u3001\u76f4\u3061\u306b\u5e33\u7c3f\u4fa1\u984d\u3068\u300c\u56de\u53ce\u53ef\u80fd\u4fa1\u984d\u300d\u3092\u6bd4\u8f03\u3057\u3001\u5dee\u984d\u5206\u3092\u6e1b\u640d\u3068\u3057\u3066\u8a8d\u8b58\u3059\u308b\u3002<\/p>\n\n\n\n
IFRS\u306b\u306f\u3001\u65e5\u672c\u57fa\u6e96\u3067\u3044\u3046\u300c\u30b9\u30c6\u30c3\u30d72\uff08\u5272\u5f15\u524dCF\u306b\u3088\u308b\u5224\u5b9a\uff09\u300d\u304c\u5b58\u5728\u3057\u307e\u305b\u3093\u3002\u5146\u5019\u304c\u3042\u308c\u3070\u3001\u5373\u5ea7\u306b\u300c\u4eca\u306e\u4fa1\u5024\uff08\u56de\u53ce\u53ef\u80fd\u4fa1\u984d\uff09\u300d\u3092\u8a08\u7b97\u3057\u3001\u5bb9\u8d66\u306a\u304f\u6e1b\u640d\u640d\u5931\u3092\u8a08\u4e0a\u3057\u307e\u3059\u3002<\/p>\n\n\n\n
IFRS\u3067\u306f\u300c\u73fe\u5728\u306e\u4fa1\u5024\u3092\u53cd\u6620\u3059\u308b\u306e\u304c\u8ca1\u52d9\u8af8\u8868\u306e\u5f79\u5272\u300d\u3068\u8003\u3048\u3001\u73fe\u5728\u306e\u4fa1\u5024\u3092\u53cd\u6620\u3055\u305b\u308b\u3053\u3068\u3092\u91cd\u8996\u3057\u307e\u3059\u3002<\/p>\n\n\n\n
\u3082\u3046\u4e00\u3064\u306e\u5927\u304d\u306a\u9055\u3044\u304c\u6e1b\u640d\u640d\u5931\u3092\u8a08\u4e0a\u3057\u305f\u5f8c\u3067\u3059\u3002\u4e00\u5ea6\u6e1b\u640d\u3092\u8a8d\u8b58\u3057\u305f\u3082\u306e\u306e\u3001\u7fcc\u671f\u4ee5\u964d\u306b\u666f\u6c17\u304c\u56de\u5fa9\u3057\u3001\u8cc7\u7523\u306e\u53ce\u76ca\u6027\u304c\u623b\u3063\u305f\u5834\u5408\u3092\u8003\u3048\u3066\u307f\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n
\u65e5\u672c\u57fa\u6e96\uff1a\u4e00\u5ea6\u8a08\u4e0a\u3057\u305f\u6e1b\u640d\u640d\u5931\u306f\u623b\u5165\u3057\u306a\u3044\u3002<\/p>\n\n\n\n
\u65e5\u672c\u57fa\u6e96\u3067\u306f\u3001\u6e1b\u640d\u306e\u623b\u5165\u308c\u306f\u4e00\u5207\u8a8d\u3081\u3089\u308c\u307e\u305b\u3093\u3002<\/p>\n\n\n\n
\u7406\u7531\u306f\u300c\u5c06\u6765\u306e\u898b\u7a4d\u3082\u308a\u306f\u5909\u52d5\u3057\u3084\u3059\u304f\u3001\u623b\u5165\u308c\u3092\u8a8d\u3081\u308b\u3068\u5229\u76ca\u64cd\u4f5c\uff08\u5229\u76ca\u8abf\u6574\uff09\u306b\u4f7f\u308f\u308c\u308b\u6050\u308c\u304c\u3042\u308b\u304b\u3089\u300d\u3067\u3059\u3002\u4e00\u5ea6\u6e1b\u640d\u3057\u305f\u3089\u3001\u305d\u306e\u4f4e\u3044\u5e33\u7c3f\u4fa1\u984d\u3092\u30d9\u30fc\u30b9\u306b\u6e1b\u4fa1\u511f\u5374\u3092\u7d9a\u3051\u3066\u3044\u304f\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n
\u4e00\u65b9\u3067IFRS\u3067\u306f\u3001\u56de\u53ce\u53ef\u80fd\u4fa1\u984d\u306e\u898b\u7a4d\u308a\u306b\u5909\u66f4\u304c\u3042\u3063\u305f\u5834\u5408\u306b\u306f\u3001\u6e1b\u640d\u640d\u5931\u306e\u623b\u5165\u308c\uff08\u30ea\u30d0\u30fc\u30b5\u30eb\uff09\u3092\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3001\u3068\u3057\u3066\u3044\u307e\u3059\uff08\u305f\u3060\u3057\u3001\u306e\u308c\u3093\u306e\u6e1b\u640d\u306f\u623b\u5165\u308c\u304c\u3067\u304d\u306a\u3044\uff09\u3002<\/p>\n\n\n\n
\u6bce\u671f\u3001\u6e1b\u640d\u306e\u5146\u5019\u304c\u89e3\u6d88\u3055\u308c\u305f\u304b\u5224\u5b9a\u3057\u3001\u6e1b\u640d\u30c6\u30b9\u30c8\uff08Impairment Test\uff09\u3092\u884c\u3044\u3001\u56de\u53ce\u53ef\u80fd\u4fa1\u984d\u304c\u5e33\u7c3f\u4fa1\u984d\u3092\u4e0a\u56de\u3063\u3066\u3044\u308c\u3070\u3001\u6e1b\u640d\u640d\u5931\u306e\u623b\u5165\u308c\uff08Reversal of impairment loss\uff09\u3092\u884c\u3044\u5e33\u7c3f\u4fa1\u984d\u3092\u5f15\u304d\u4e0a\u3052\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n\n\n\n
\u300c\u8cc7\u7523\u306e\u72b6\u614b\u3092\u6b63\u3057\u304f\u8868\u3059\u300d\u3053\u3068\u304c\u81f3\u4e0a\u547d\u984c\u3067\u3042\u308b\u305f\u3081\u3001\u4fa1\u5024\u304c\u56de\u5fa9\u3057\u305f\u3053\u3068\u3092\u8ca1\u52d9\u8af8\u8868\u306b\u53cd\u6620\u3055\u305b\u307e\u3059\u3002<\/p>\n\n\n\n
\u3053\u308c\u3089\u3092\u8e0f\u307e\u3048\u3001\u8a66\u9a13\u3067\u72d9\u308f\u308c\u3084\u3059\u3044\u30dd\u30a4\u30f3\u30c8\u3092\u307e\u3068\u3081\u307e\u3059\u3002<\/p>\n\n\n\n
\u2460 \u300c\u6e1b\u640d\u640d\u5931\u306e\u8a8d\u8b58\u300d\u306e\u5224\u5b9a\u30d5\u30ed\u30fc<\/p>\n\n\n\n
\u65e5\u672c\u57fa\u6e96\u304c\u6e1b\u640d\u306e\u5146\u5019\u3001\u8a8d\u8b58\u3001\u6e2c\u5b9a\u306e\u30b9\u30c6\u30c3\u30d7\u3092\u8e0f\u3080\u306e\u306b\u5bfe\u3057\u3066\u3001IFRS\u306f\u6e1b\u640d\u306e\u5146\u5019\u3001\u6e2c\u5b9a\u306e\u30d5\u30ed\u30fc\u3067\u3042\u308b\u70b9\u3092\u62bc\u3055\u3048\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n
\u6e1b\u640d\u306e\u5146\u5019\uff1aIndication of impairment<\/p>\n\n\n\n
\u6e1b\u640d\u640d\u5931\u306e\u6e2c\u5b9a\uff1aMeasurement of an impairment loss<\/p>\n\n\n\n
\u2461 \u300c\u6e1b\u640d\u640d\u5931\u306e\u623b\u5165\u308c\u300d\u306e\u6709\u7121<\/p>\n\n\n\n
\u65e5\u672c\u57fa\u6e96\u304c\u623b\u5165\u308c\u3092\u8a8d\u3081\u306a\u3044\u306e\u306b\u5bfe\u3057\u3001IFRS\u3067\u306f\u306e\u308c\u3093\u3092\u9664\u304d\u3001\u623b\u5165\u308c\u3092\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u70b9\u3092\u62bc\u3055\u3048\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n
\u6e1b\u640d\u640d\u5931\u306e\u623b\u5165\u308c\uff1aReversal of impairment loss<\/p>\n\n\n\n
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