{"id":56527,"date":"2026-10-19T20:33:52","date_gmt":"2026-10-19T11:33:52","guid":{"rendered":"https:\/\/www.crear-ac.co.jp\/cpa\/?p=56527"},"modified":"2026-10-19T22:02:44","modified_gmt":"2026-10-19T13:02:44","slug":"gozawa_38","status":"publish","type":"post","link":"https:\/\/www.crear-ac.co.jp\/cpa\/gozawa_38\/","title":{"rendered":"IFRS\u306e\u300c\u30ea\u30b5\u30a4\u30af\u30ea\u30f3\u30b0\u300d\u7981\u6b62\u306b\u3064\u3044\u3066"},"content":{"rendered":"\n

\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\u305d\u306e\u4ed6\u6709\u4fa1\u8a3c\u5238\u8a55\u4fa1\u5dee\u984d\u91d1\u300d\u306e\u4f1a\u8a08\u51e6\u7406\u306b\u306f\u3001\u65e5\u672c\u57fa\u6e96\u3068IFRS\u3068\u306e\u9593\u3067\u5b9f\u306f\u5927\u304d\u306a\u9055\u3044\u304c\u3042\u308b\u8ad6\u70b9\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n

\u305d\u308c\u306f\u3001\u305d\u306e\u4ed6\u6709\u4fa1\u8a3c\u5238\u3092\u58f2\u5374\u7b49\u3057\u305f\u969b\u306b\u300c\u30ea\u30b5\u30a4\u30af\u30ea\u30f3\u30b0\u300d\u3059\u308b\u3053\u3068\u3092IFRS\u3067\u306f\u7981\u6b62\u3057\u3066\u3044\u308b\u70b9\u3067\u3059\u3002\u5c11\u3057\u96e3\u6613\u5ea6\u304c\u9ad8\u3044\u3067\u3059\u304c\u3001\u4eca\u56de\u306f\u3001\u300c\u30ea\u30b5\u30a4\u30af\u30ea\u30f3\u30b0\uff08Reclassification\uff09\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

\u30d1\u30ba\u30eb\u306e\u3088\u3046\u306a\u8ad6\u70b9\u3067\u3059\u304c\u3001\u8ca1\u52d9\u8af8\u8868\u8ad6\u306e\u6df1\u3044\u7406\u89e3\u306b\u3082\u7e4b\u304c\u308b\u3068\u601d\u3046\u306e\u3067\u662f\u975e\u53c2\u8003\u306b\u3057\u3066\u307f\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n\n

1. \u300c\u30ea\u30b5\u30a4\u30af\u30ea\u30f3\u30b0\u300d\u3068\u306f\u4f55\u304b\uff1f<\/h2>\n\n\n\n

\u300c\u30ea\u30b5\u30a4\u30af\u30ea\u30f3\u30b0\u300d\u3068\u306f\u3001\u300c\u7d14\u8cc7\u7523\u306b\u76f4\u63a5\u8a08\u4e0a\u3055\u308c\u3066\u3044\u305f\u542b\u307f\u640d\u76ca\u3092\u3001\u58f2\u5374\u306a\u3069\u306e\u30bf\u30a4\u30df\u30f3\u30b0\u3067\u5f53\u671f\u306e\u640d\u76ca\uff08P\/L\uff09\u306b\u632f\u308a\u66ff\u3048\u308b\u3053\u3068\u300d\u3092\u6307\u3057\u307e\u3059\u3002<\/p>\n\n\n\n

\u4ee3\u8868\u7684\u306a\u3082\u306e\u3068\u3057\u3066\u300c\u305d\u306e\u4ed6\u6709\u4fa1\u8a3c\u5238\u8a55\u4fa1\u5dee\u984d\u91d1\u300d\u304c\u6319\u3052\u3089\u308c\u307e\u3059\u3002<\/p>\n\n\n\n

\u65e5\u672c\u57fa\u6e96\uff1a\u30ea\u30b5\u30a4\u30af\u30ea\u30f3\u30b0\u3092\u884c\u3046<\/p>\n\n\n\n

\u305d\u306e\u4ed6\u6709\u4fa1\u8a3c\u5238\uff08Available-for-sale securities\uff09\u3092\u671f\u672b\u306b\u6642\u4fa1\u8a55\u4fa1\u3057\u305f\u5834\u5408\u3001\u8a55\u4fa1\u640d\u76ca\u306f\u5f53\u671f\u306e\u640d\u76ca\uff08P\/L\uff09\u3067\u306f\u306a\u304f\u3001\u305d\u306e\u4ed6\u6709\u4fa1\u8a3c\u5238\u8a55\u4fa1\u5dee\u984d\u91d1\u3068\u3057\u3066\u7d14\u8cc7\u7523\u306e\u90e8\u306b\u8a08\u4e0a\u3055\u308c\u307e\u3059\u3002\u7fcc\u671f\u4ee5\u964d\u3001\u58f2\u5374\u3057\u305f\u969b\u3001\u305d\u308c\u307e\u3067\u7d14\u8cc7\u7523\uff08\u8a55\u4fa1\u63db\u7b97\u5dee\u984d\uff09\u306b\u6e9c\u307e\u3063\u3066\u3044\u305f\u542b\u307f\u76ca\uff08\u542b\u307f\u640d\uff09\u3092\u3001\u58f2\u5374\u640d\u76ca\u3068\u3057\u3066P\/L\u306b\u8a08\u4e0a\u3057\u307e\u3059\u3002\u3053\u308c\u304c\u65e5\u672c\u3067\u99b4\u67d3\u307f\u306e\u3042\u308b\u300c\u30ea\u30b5\u30a4\u30af\u30ea\u30f3\u30b0\u300d\u3067\u3059\u3002<\/p>\n\n\n\n

IFRS\uff1a\u4e00\u90e8\u306e\u91d1\u878d\u5546\u54c1\u3067\u30ea\u30b5\u30a4\u30af\u30ea\u30f3\u30b0\u3092\u7981\u6b62<\/p>\n\n\n\n

IFRS\u3067\u306f\u3001\u7279\u5b9a\u306e\u533a\u5206\uff08FVTOCI\uff09\u3092\u9078\u629e\u3057\u305f\u8cc7\u672c\u6027\u91d1\u878d\u8cc7\u7523\uff08\u682a\u5f0f\u306a\u3069\uff09\u306b\u3064\u3044\u3066\u3001\u300c\u4e00\u5ea6\u7d14\u8cc7\u7523\u306b\u5165\u308c\u305f\u3082\u306e\u306f\u3001\u58f2\u5374\u3057\u3066\u3082\u4e8c\u5ea6\u3068P\/L\u306b\u306f\u901a\u3055\u306a\u3044\u300d\u3068\u3044\u3046\u30eb\u30fc\u30eb\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n

FVTOCI\u3068\u306f\u3001\u300cFair Value Through Other Comprehensive Income\u300d\u306e\u7565\u79f0\u3067\u3001\u65e5\u672c\u8a9e\u3067\u306f\u300c\u305d\u306e\u4ed6\u306e\u5305\u62ec\u5229\u76ca\u3092\u901a\u3058\u3066\u516c\u6b63\u4fa1\u5024\u3067\u6e2c\u5b9a\u3059\u308b\u91d1\u878d\u8cc7\u7523\uff08\u307e\u305f\u306f\u91d1\u878d\u8ca0\u50b5\uff09\u300d\u3068\u8a33\u3055\u308c\u307e\u3059\u3002<\/p>\n\n\n\n

\u65e5\u3005\u306e\u6642\u4fa1\u306e\u5909\u52d5\u306f\u8a8d\u8b58\u3059\u308b\u3051\u308c\u3069\u3001\u305d\u306e\u640d\u76ca\u306f\u640d\u76ca\u8a08\u7b97\u66f8\uff08P\/L\uff09\u3067\u306f\u306a\u304f\u3001\u7d14\u8cc7\u7523\u306e\u90e8\uff08\u305d\u306e\u4ed6\u306e\u5305\u62ec\u5229\u76ca\uff1aOCI\uff09\u306b\u76f4\u63a5\u653e\u308a\u8fbc\u3093\u3067\u304a\u3053\u3046\u3001\u3068\u3044\u3046\u4f1a\u8a08\u51e6\u7406\u306e\u30b0\u30eb\u30fc\u30d7\u306e\u3053\u3068\u3067\u3059\u3002<\/p>\n\n\n\n

2. \u56f3\u89e3\uff1aIFRS\u306b\u304a\u3051\u308b\u300c\u5229\u76ca\u300d\u306e\u6700\u7d42\u5730\u70b9<\/h2>\n\n\n\n

IFRS\u3067\u30ea\u30b5\u30a4\u30af\u30ea\u30f3\u30b0\u304c\u7981\u6b62\u3055\u308c\u3066\u3044\u308b\u5834\u5408\u306e\u3001\u304a\u91d1\u306e\u6d41\u308c\u3092\u8996\u899a\u5316\u3057\u3066\u307f\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n

\u3010\u30ea\u30b5\u30a4\u30af\u30ea\u30f3\u30b0\u7981\u6b62\u306e\u30d1\u30bf\u30fc\u30f3\u3011<\/p>\n\n\n\n

\u2460\u4fdd\u6709\u4e2d\uff1a \u671f\u672b\u306b\u6642\u4fa1\u304c\u4e0a\u304c\u3063\u305f\uff01<\/p>\n\n\n\n

\u3000[ \u8cc7\u7523 ] \u2500\u2500> [ OCI (\u7d14\u8cc7\u7523) ] \u203bP\/L\u306f\u901a\u3089\u306a\u3044<\/p>\n\n\n\n

\u2461\u58f2\u5374\u6642\uff1a \u4fa1\u5024\u304c\u4e0a\u304c\u3063\u305f\u306e\u3067\u58f2\u5374\u3057\u305f\uff01<\/p>\n\n\n\n

\u3000[ OCI (\u7d14\u8cc7\u7523) ] \u2500\u2500> [ \u5229\u76ca\u5270\u4f59\u91d1 (\u7d14\u8cc7\u7523) ]<\/p>\n\n\n\n

\u30dd\u30a4\u30f3\u30c8\uff1a  \u77e2\u5370\u304c\u305a\u3063\u3068\u300c\u7d14\u8cc7\u7523\uff08Equity\uff09\u300d\u306e\u4e2d\u3067\u5b8c\u7d50\u3057\u3066\u304a\u308a\u3001\u4e00\u5ea6\u3082 Net Income\uff08\u5f53\u671f\u7d14\u5229\u76ca\uff09 \u3092\u901a\u904e\u3057\u3066\u3044\u307e\u305b\u3093\u3002\u3053\u308c\u304c\u30ea\u30b5\u30a4\u30af\u30ea\u30f3\u30b0\u7981\u6b62\u306e\u6b63\u4f53\u3067\u3059\u3002<\/p>\n\n\n\n

3. \u82f1\u8a9e\u7406\u8ad6\u554f\u984c\u306e\u300c\u983b\u51fa\u30d5\u30ec\u30fc\u30ba\u300d\u3092\u8aad\u307f\u89e3\u304f<\/h2>\n\n\n\n

\u82f1\u8a9e\u306e\u6b63\u8aa4\u5224\u5b9a\u3067\u3001\u53d7\u9a13\u751f\u304c\u6700\u3082\u6df7\u4e71\u3057\u3084\u3059\u3044\u30dd\u30a4\u30f3\u30c8\u3067\u3059\u3002<\/p>\n\n\n\n

\u30d5\u30ec\u30fc\u30ba\u2460\uff1a\u30ea\u30b5\u30a4\u30af\u30ea\u30f3\u30b0\u306e\u7981\u6b62\u306b\u3064\u3044\u3066<\/p>\n\n\n\n

\u200b”Reclassification is prohibited for FVTOCI equity instruments under IFRS 9.”<\/p>\n\n\n\n

\uff08FVTOCI\u682a\u5f0f\u306b\u3064\u3044\u3066\u3001\u7d44\u66ff\uff08\u30ea\u30b5\u30a4\u30af\u30ea\u30f3\u30b0\uff09\u306fIFRS\u7b2c9\u53f7\u306e\u3082\u3068\u3067\u7981\u6b62\u3055\u308c\u3066\u3044\u308b\u3002\uff09<\/p>\n\n\n\n

\u6b63\u8aa4\u5224\u5b9a\uff1a\u6b63\u3057\u3044<\/p>\n\n\n\n

\u300cProhibited\uff08\u7981\u6b62\uff09\u300d\u3068\u3044\u3046\u5f37\u3044\u8a00\u8449\u304c\u30ad\u30fc\u30ef\u30fc\u30c9\u3067\u3059\u3002\u307e\u305f\u3001\u30ea\u30b5\u30a4\u30af\u30ea\u30f3\u30b0\u306fIFRS\u539f\u6587\u3067\u306f\u300cReclassification\u300d\u3068\u3044\u3046\u5358\u8a9e\u304c\u4f7f\u7528\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n

\u30d5\u30ec\u30fc\u30ba\u2461\uff1a\u58f2\u5374\u6642\u306e\u632f\u66ff\u5148\u306b\u3064\u3044\u3066<\/p>\n\n\n\n

\u200b”Upon disposal, OCI goes directly to retained earnings.”<\/p>\n\n\n\n

\uff08\u51e6\u5206\uff08\u58f2\u5374\uff09\u6642\u3001OCI\u306f\u76f4\u63a5\u5229\u76ca\u5270\u4f59\u91d1\u3078\u884c\u304f\u3002\uff09<\/p>\n\n\n\n

\u6b63\u8aa4\u5224\u5b9a\uff1a\u6b63\u3057\u3044<\/p>\n\n\n\n

P\/L\u3092\u901a\u3089\u305a\u306b\u5229\u76ca\u5270\u4f59\u91d1\uff08Retained earnings\uff09\u3078\u76f4\u63a5\u632f\u308a\u66ff\u3048\u308b\u306e\u304c\u30eb\u30fc\u30eb\u3067\u3059\u3002<\/p>\n\n\n\n

\u300cdisposal\u300d\u306f\u51e6\u5206\u3001\u58f2\u5374\u3068\u3044\u3046\u82f1\u5358\u8a9e\u3067\u3059\u3002\u56fa\u5b9a\u8cc7\u7523\u306e\u51e6\u5206\u3082\u540c\u3058\u5358\u8a9e\u3068\u3057\u3066\u4f7f\u7528\u3055\u308c\u307e\u3059\u3002<\/p>\n\n\n\n

4. \u653b\u7565\u306e\u30b3\u30c4\uff1aP\/L\u3092\u901a\u308b\u304b\u3001\u901a\u3089\u306a\u3044\u304b<\/h2>\n\n\n\n

\u82f1\u8a9e\u306e\u554f\u984c\u3067 “Equity instruments” \u3084 “FVTOCI” \u3068\u3044\u3046\u5358\u8a9e\u304c\u51fa\u3066\u304d\u305f\u3089\u3001\u300cIFRS\u306f\u30ea\u30b5\u30a4\u30af\u30ea\u30f3\u30b0\u7981\u6b62\u300d\u304c\u30ad\u30fc\u30ef\u30fc\u30c9\u3067\u3059\u3002<\/p>\n\n\n\n

\u201cReclassification\u201d\u3084”Profit or Loss” \u3068\u3044\u3046\u5358\u8a9e\u304c\u80af\u5b9a\u7684\u306b\u4f7f\u308f\u308c\u3066\u3044\u308c\u3070\u3001\u305d\u308c\u306f\u65e5\u672c\u57fa\u6e96\u306e\u8a71\u304b\u3001\u3042\u308b\u3044\u306f\u8aa4\u3063\u305f\u8a18\u8ff0\u3067\u3059\u3002<\/p>\n\n\n\n

“Directly to retained earnings” \u3068\u3044\u3046\u8868\u73fe\u304c\u3042\u308c\u3070\u3001IFRS\u306e\u6b63\u3057\u3044\u51e6\u7406\u3092\u6307\u3057\u3066\u3044\u308b\u53ef\u80fd\u6027\u304c\u9ad8\u3044\u3067\u3059\u3002<\/p>\n\n\n\n

\u82f1\u8a9e\u51fa\u984c\u306f\u4e00\u898b\u9ad8\u3044\u58c1\u306b\u898b\u3048\u307e\u3059\u304c\u3001\u554f\u308f\u308c\u308b\u306e\u306f\u300c\u4f1a\u8a08\u306e\u6838\u3068\u306a\u308b\u7406\u8ad6\u300d\u3067\u3059\u3002\u65e5\u672c\u8a9e\u3067\u7406\u8ad6\u3092\u56fa\u3081\u3001\u305d\u3053\u306b\u82f1\u8a9e\u306e\u30ad\u30fc\u30ef\u30fc\u30c9\u3092\u4e57\u305b\u3066\u3044\u3051\u3070\u3001\u5fc5\u305a\u5f97\u70b9\u6e90\u306b\u3067\u304d\u307e\u3059\u3002<\/p>\n\n\n\n

\u7686\u3055\u3093\u304c\u65b0\u3057\u3044\u8a66\u9a13\u5236\u5ea6\u3092\u4e57\u308a\u8d8a\u3048\u308b\u3053\u3068\u3092\u5fc3\u3088\u308a\u5fdc\u63f4\u3057\u3066\u3044\u307e\u3059\uff01<\/p>\n\n\n\n

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