{"id":1965,"date":"2023-04-27T02:51:40","date_gmt":"2023-04-26T17:51:40","guid":{"rendered":"https:\/\/kurosawa-cpa.com\/?p=1965"},"modified":"2023-09-21T06:42:37","modified_gmt":"2023-09-20T21:42:37","slug":"accounting-ifrs15-1","status":"publish","type":"post","link":"https:\/\/kurosawa-cpa.com\/article\/accounting-ifrs15-1\/","title":{"rendered":"\u3010\u7c21\u5358\u3011IFRS15\/\u65b0\u53ce\u76ca\u8a8d\u8b58\u4f1a\u8a08\u57fa\u6e96\u306e4\u3064\u306e\u8d85\u57fa\u672c\u3010\u516c\u8a8d\u4f1a\u8a08\u58eb\u304c\u308f\u304b\u308a\u3084\u3059\u304f\u89e3\u8aac\u3011\uff5c\u65b0\u53ce\u76ca\u8a8d\u8b58\u57fa\u6e96\u653b\u7565\u2460"},"content":{"rendered":"\n<div class=\"wp-block-group is-style-big_icon_hatena\"><div class=\"wp-block-group__inner-container\">\n<ul 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decoding=\"async\" src=\"https:\/\/kurosawa-cpa.com\/article\/wp-content\/uploads\/2023\/01\/\u30d6\u30ed\u30b0\u7528\u30d7\u30ed\u30d5\u30a3\u30fc\u30eb_\u80cc\u666f\u767dr.png\" alt=\"\" class=\"wp-image-3161\" style=\"aspect-ratio:738\/277\" width=\"738\" height=\"277\" srcset=\"https:\/\/kurosawa-cpa.com\/article\/wp-content\/uploads\/2023\/01\/\u30d6\u30ed\u30b0\u7528\u30d7\u30ed\u30d5\u30a3\u30fc\u30eb_\u80cc\u666f\u767dr.png 800w, https:\/\/kurosawa-cpa.com\/article\/wp-content\/uploads\/2023\/01\/\u30d6\u30ed\u30b0\u7528\u30d7\u30ed\u30d5\u30a3\u30fc\u30eb_\u80cc\u666f\u767dr-300x113.png 300w, https:\/\/kurosawa-cpa.com\/article\/wp-content\/uploads\/2023\/01\/\u30d6\u30ed\u30b0\u7528\u30d7\u30ed\u30d5\u30a3\u30fc\u30eb_\u80cc\u666f\u767dr-768x288.png 768w\" sizes=\"(max-width: 738px) 100vw, 738px\" 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class=\"wp-block-heading\">\u8d85\u57fa\u672c\u2460\uff1a\u65b0\u53ce\u76ca\u8a8d\u8b58\u4f1a\u8a08\u57fa\u6e96\u3068IFRS15\u3068\u306f\uff1f<\/h2>\n\n\n\n<figure class=\"wp-block-image size-full\"><img decoding=\"async\" width=\"1000\" height=\"500\" src=\"https:\/\/kurosawa-cpa.com\/article\/wp-content\/uploads\/2023\/04\/IFRS15\u2460_1rrr.png\" alt=\"\" class=\"wp-image-2076\" srcset=\"https:\/\/kurosawa-cpa.com\/article\/wp-content\/uploads\/2023\/04\/IFRS15\u2460_1rrr.png 1000w, https:\/\/kurosawa-cpa.com\/article\/wp-content\/uploads\/2023\/04\/IFRS15\u2460_1rrr-300x150.png 300w, https:\/\/kurosawa-cpa.com\/article\/wp-content\/uploads\/2023\/04\/IFRS15\u2460_1rrr-768x384.png 768w\" sizes=\"(max-width: 1000px) 100vw, 1000px\" \/><\/figure>\n\n\n\n<p>\u307e\u305a\u306f\u305d\u308c\u305e\u308c\u306e\u57fa\u790e\u7684\u60c5\u5831\u304b\u3089\u3067\u3059\u3002<\/p>\n\n\n\n<div class=\"swell-block-capbox cap_box is-style-intext\" data-colset=\"col2\"><div class=\"cap_box_ttl\"><span><strong>\u65b0\u53ce\u76ca\u8a8d\u8b58\u4f1a\u8a08\u57fa\u6e96\u3068\u306f\uff1f<\/strong><\/span><\/div><div class=\"cap_box_content\">\n<p>\u53ce\u76ca\u8a8d\u8b58\u306b\u95a2\u3059\u308b<strong>\u65e5\u672c<\/strong>\u306e\u65b0\u3057\u3044\u4f1a\u8a08\u57fa\u6e96\u3002<\/p>\n\n\n\n<p>\u6b63\u5f0f\u540d\u79f0\u306f\u201d\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u7b2c29\u53f7\u300c\u53ce\u76ca\u8a8d\u8b58\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u300d\u201d\u3067\u3042\u308b\u304c\u3001\u300c\u65b0\u53ce\u76ca\u8a8d\u8b58\u4f1a\u8a08\u57fa\u6e96\u300d\u3084\u300c\u65b0\u53ce\u76ca\u8a8d\u8b58\u57fa\u6e96\u300d\u3068\u547c\u3070\u308c\u308b\u3053\u3068\u304c\u591a\u3044\u3002<\/p>\n\n\n\n<p>2018\u5e74\u306b\u516c\u8868\u3055\u308c\u30012021\u5e744\u6708\u304b\u3089\u9069\u7528\u3068\u306a\u3063\u3066\u3044\u308b\u3002<\/p>\n<\/div><\/div>\n\n\n\n<div class=\"swell-block-capbox cap_box is-style-intext\" data-colset=\"col3\"><div class=\"cap_box_ttl\"><span><strong>IFRS15\u3068\u306f\uff1f<\/strong><\/span><\/div><div class=\"cap_box_content\">\n<p>\u53ce\u76ca\u8a8d\u8b58\u306b\u95a2\u3059\u308b<strong>IFRS\uff08\u56fd\u969b\u4f1a\u8a08\u57fa\u6e96\uff09<\/strong>\u306e\u65b0\u3057\u3044\u4f1a\u8a08\u57fa\u6e96\u3002<\/p>\n\n\n\n<p>\u6b63\u5f0f\u540d\u79f0\u306f&#8221;IFRS15 Revenue from Contracts with Customers&#8221;\u3067\u3042\u308a\u3001\u65e5\u672c\u8a9e\u3067\u306f\u300c\u9867\u5ba2\u3068\u306e\u5951\u7d04\u304b\u3089\u751f\u3058\u308b\u53ce\u76ca\u300d\u3068\u8a33\u3055\u308c\u308b\u3002<\/p>\n\n\n\n<p>2014\u5e74\u306b\u516c\u8868\u3055\u308c\u30012018\u5e74\u304b\u3089\u9069\u7528\u3068\u306a\u3063\u3066\u3044\u308b\u3002<\/p>\n<\/div><\/div>\n\n\n\n<p>\u3064\u307e\u308a\u3001\u3069\u3061\u3089\u3082\u53ce\u76ca\u8a8d\u8b58\u306b\u95a2\u3059\u308b\u65b0\u3057\u3044\u57fa\u6e96\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u5b9f\u306f\u65e5\u672c\u306e\u65b0\u53ce\u76ca\u8a8d\u8b58\u4f1a\u8a08\u57fa\u6e96\u306f\u3001IFRS15\u3092\u30d9\u30fc\u30b9\u306b\u4f5c\u6210\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u4e00\u90e8\u7d30\u304b\u3044\u9055\u3044\u306f\u3042\u308a\u307e\u3059\u304c\u3001\u57fa\u672c\u7684\u306b\u306f\u65b0\u53ce\u76ca\u8a8d\u8b58\u4f1a\u8a08\u57fa\u6e96\u3068IFRS15\u306f\u540c\u3058\u5185\u5bb9\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u306e\u3067\u3001\u3053\u3053\u304b\u3089\u306f\u65e5\u672c\u306e\u65b0\u53ce\u76ca\u8a8d\u8b58\u4f1a\u8a08\u57fa\u6e96\u3068IFRS15\u3092\u7dcf\u79f0\u3057\u3066\u300c\u65b0\u53ce\u76ca\u8a8d\u8b58\u57fa\u6e96\u300d\u3068\u547c\u3073\u307e\u3059\u3002<\/p>\n\n\n\n<h3 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class=\"cap_box_content\">\n<p><strong>\u3053\u306e\u58f2\u4e0a\u3092\u300c\u3044\u3064\u300d\u3001\u300c\u3069\u308c\u3060\u3051\u300d\u8a08\u4e0a\u3059\u308b\u304b\u306e\u8003\u3048\u65b9\u306e\u3053\u3068\u3092\u300c\u53ce\u76ca\u8a8d\u8b58\u300d\u3068\u8a00\u3044\u307e\u3059\u3002<\/strong><\/p>\n<\/div><\/div>\n\n\n\n<p>\u58f2\u4e0a\u306e\u8a08\u4e0a\u30bf\u30a4\u30df\u30f3\u30b0\u3084\u91d1\u984d\u6c7a\u5b9a\u306e\u305f\u3081\u306e\u30eb\u30fc\u30eb\u3092\u5b9a\u3081\u3066\u3044\u308b\u306e\u304c\u53ce\u76ca\u8a8d\u8b58\u306e\u4f1a\u8a08\u57fa\u6e96\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u53ce\u76ca\u8a8d\u8b58\u306e\u4f1a\u8a08\u57fa\u6e96\u306f\u306a\u305c\u91cd\u8981\uff1f<\/h3>\n\n\n\n<div class=\"wp-block-group is-style-big_icon_hatena\"><div class=\"wp-block-group__inner-container\">\n<ul 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class=\"swell-block-capbox cap_box is-style-onborder_ttl\" data-colset=\"col1\"><div class=\"cap_box_ttl\"><span>\u4f8b\u3048\u3070\uff65\uff65\uff65<\/span><\/div><div class=\"cap_box_content\">\n<p>Youtube\u306e\u30b5\u30d6\u30b9\u30af\u30ea\u30d7\u30b7\u30e7\u30f31\u5e74\u5206\u3092\u5e74\u59cb\u306b\u307e\u3068\u3081\u3066\u5951\u7d04\u30fb\u652f\u6255\u3044\u3057\u305f\u5834\u5408\u3001Google\u306f\u305d\u306e\u58f2\u4e0a\u3092\u3069\u306e\u6642\u70b9\u3067\u8a08\u4e0a\u3067\u304d\u308b\u3067\u3057\u3087\u3046\u304b\uff1f<\/p>\n\n\n\n<p>\u5358\u7d14\u306b1\u5e74\u5206\u306e\u4ee3\u91d1\u3092\u53d7\u3051\u53d6\u3063\u305f\u30bf\u30a4\u30df\u30f3\u30b0\u3068\u306f\u306a\u3089\u306a\u3044\u306f\u305a\u3067\u3059\u3002<\/p>\n<\/div><\/div>\n\n\n\n<p>\u69d8\u3005\u306a\u30b1\u30fc\u30b9\u306b\u5bfe\u5fdc\u3067\u304d\u308b\u3088\u3046\u306b\u53ce\u76ca\u8a8d\u8b58\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u51e6\u7406\u306e\u8003\u3048\u65b9\u3084\u30eb\u30fc\u30eb\u3092\u4f5c\u3063\u3066\u304a\u304b\u306a\u3044\u3068\u3001\u72ec\u81ea\u306e\u5224\u65ad\u306b\u57fa\u3065\u304f\u30bf\u30a4\u30df\u30f3\u30b0\u3084\u91d1\u984d\u3067\u5404\u793e\u304c\u58f2\u4e0a\u8a08\u4e0a\u3067\u304d\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u305d\u3046\u306a\u308b\u3068\u3001\u4f3c\u305f\u3088\u3046\u306a\u53d6\u5f15\u306b\u3082\u95a2\u308f\u3089\u305a\u58f2\u4e0a\u8a08\u4e0a\u306e\u30bf\u30a4\u30df\u30f3\u30b0\u304c\u4f1a\u793e\u306b\u3088\u3063\u3066\u7570\u306a\u308b\u3068\u3044\u3063\u305f\u72b6\u6cc1\u3082\u767a\u751f\u3059\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u3001\u6295\u8cc7\u5bb6\u306f\u4f01\u696d\u9593\u3067\u6bd4\u8f03\u304c\u3067\u304d\u306a\u304f\u306a\u3063\u3066\u3057\u307e\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u305d\u3053\u3067\u3001\u53ce\u76ca\u8a8d\u8b58\u306b\u95a2\u3059\u308b\u7d71\u4e00\u3057\u305f\u30eb\u30fc\u30eb\u3092\u8a2d\u3051\u308b\u3053\u3068\u306f\u975e\u5e38\u306b\u91cd\u8981\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u8d85\u57fa\u672c\u2461\uff1a\u5f93\u6765\u306e\u53ce\u76ca\u8a8d\u8b58\u57fa\u6e96\u306b\u306f\u554f\u984c\u70b9\u304c\u3042\u3063\u305f<\/h2>\n\n\n\n<figure class=\"wp-block-image size-full\"><img decoding=\"async\" width=\"1000\" height=\"500\" src=\"https:\/\/kurosawa-cpa.com\/article\/wp-content\/uploads\/2023\/04\/IFRS15\u2460_2rrrr.png\" alt=\"\" class=\"wp-image-2077\" srcset=\"https:\/\/kurosawa-cpa.com\/article\/wp-content\/uploads\/2023\/04\/IFRS15\u2460_2rrrr.png 1000w, https:\/\/kurosawa-cpa.com\/article\/wp-content\/uploads\/2023\/04\/IFRS15\u2460_2rrrr-300x150.png 300w, https:\/\/kurosawa-cpa.com\/article\/wp-content\/uploads\/2023\/04\/IFRS15\u2460_2rrrr-768x384.png 768w\" sizes=\"(max-width: 1000px) 100vw, 1000px\" 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class=\"has-text-align-center\">\u53ce\u76ca\u8a8d\u8b58\u306f\u5404\u793e\u306e\u5224\u65ad\u3084\u696d\u754c\u306e\u6163\u7fd2\u306b\u4f9d\u308b\u90e8\u5206\u304c\u5927\u304d\u304b\u3063\u305f<\/p>\n\n\n\n<p class=\"has-text-align-center\">&#x2b07;<\/p>\n\n\n\n<p class=\"has-text-align-center\">\u4f1a\u793e\u306b\u3088\u3063\u3066\u53ce\u76ca\u8a8d\u8b58\u306b\u30d0\u30e9\u30c4\u30ad\u304c\u51fa\u3066\u3044\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b<\/p>\n\n\n\n<p class=\"has-text-align-center\">&#x2b07;<\/p>\n\n\n\n<p class=\"has-text-align-center\">\u6295\u8cc7\u5bb6\u304c\u4f01\u696d\u9593\u6bd4\u8f03\u304c\u3067\u304d\u306a\u304f\u306a\u3063\u3066\u3057\u307e\u3046<\/p>\n<\/div><\/div>\n\n\n\n<h3 class=\"wp-block-heading\">\u4eca\u307e\u3067\u306e\u53ce\u76ca\u8a8d\u8b58\u57fa\u6e96\u306b\u306f\u7d30\u304b\u3044\u898f\u5b9a\u304c\u306a\u304b\u3063\u305f<\/h3>\n\n\n\n<p>IFRS\u3067\u306f\u3053\u308c\u307e\u3067&#8221;IAS18 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class=\"wp-block-group is-style-crease\"><div class=\"wp-block-group__inner-container is-layout-constrained wp-block-group-is-layout-constrained\">\n<p><strong>\u3010I\u8ca1\u52d9\u8af8\u8868\u7b49\u898f\u5247\u306e\u300c\u4f01\u696d\u4f1a\u8a08\u539f\u5247\u300d\u7b2c\u4e8c\u3001\u4e09\u3011<\/strong><\/p>\n\n\n\n<p class=\"has-border -border04\">\u58f2\u4e0a\u9ad8\u306f\u3001\u5b9f\u73fe\u4e3b\u7fa9\u306e\u539f\u5247\u306b\u5f93\u3044\u3001\u5546\u54c1\u7b49\u306e\u8ca9\u58f2\u53c8\u306f\u5f79\u52d9\u306e\u7d66\u4ed8\u306b\u3088\u3063\u3066\u5b9f\u73fe\u3057\u305f\u3082\u306e\u306b\u9650\u308b<\/p>\n<\/div><\/div>\n\n\n\n<h3 class=\"wp-block-heading\">\u53ce\u76ca\u8a8d\u8b58\u65b9\u6cd5\u306b\u7d30\u304b\u3044\u898f\u5b9a\u304c\u306a\u304b\u3063\u305f\u3053\u3068\u306e\u554f\u984c\u70b9<\/h3>\n\n\n\n<p>\u53ce\u76ca\u8a8d\u8b58\u306e\u4f1a\u8a08\u51e6\u7406\u306b\u7d30\u304b\u3044\u898f\u5b9a\u304c\u306a\u304b\u3063\u305f\u3053\u3068\u306b\u306f\u3001\u5927\u304d\u306a\u554f\u984c\u304c\u3042\u308a\u307e\u3057\u305f\u3002<\/p>\n\n\n\n<div class=\"swell-block-capbox cap_box is-style-onborder_ttl2\" data-colset=\"col3\"><div class=\"cap_box_ttl\" data-has-icon=\"1\"><svg height=\"1em\" width=\"1em\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" aria-hidden=\"true\" viewBox=\"0 0 48 48\"><path d=\"M43.5 43.9h-39c-1.4 0-2.7-.7-3.5-2-.7-1.3-.7-2.7 0-4L20.5 4.1c.7-1.3 2-2 3.5-2s2.7.7 3.5 2L47 37.9c.7 1.3.7 2.7 0 4-.7 1.3-2 2-3.5 2zM24 6.1 4.5 39.9h39.1L24 6.1z\"><\/path><circle cx=\"24\" cy=\"35\" r=\"3\"><\/circle><path d=\"M24 30c-1.4 0-2.5-1.1-2.5-2.5v-10c0-1.4 1.1-2.5 2.5-2.5s2.5 1.1 2.5 2.5v10c0 1.4-1.1 2.5-2.5 2.5z\"><\/path><\/svg><span><strong>\u5f93\u6765\u306e\u53ce\u76ca\u8a8d\u8b58\u57fa\u6e96\u306e\u554f\u984c\u70b9<\/strong><\/span><\/div><div class=\"cap_box_content\">\n<ul class=\"wp-block-list\">\n<li class=\"u-mb-ctrl u-mb-10\"><strong>\u8907\u96d1\u306a\u53d6\u5f15\u306a\u3069\u306b\u306f\u5bfe\u5fdc\u3067\u304d\u3066\u3044\u306a\u304b\u3063\u305f<\/strong><\/li>\n\n\n\n<li class=\"u-mb-ctrl u-mb-10\"><strong>\u4f01\u696d\u306b\u3088\u3063\u3066\u53ce\u76ca\u8a8d\u8b58\u65b9\u6cd5\uff08\u8a08\u4e0a\u30bf\u30a4\u30df\u30f3\u30b0\u3084\u91d1\u984d\uff09\u306b\u30d0\u30e9\u30c4\u30ad\u304c\u51fa\u3066\u3044\u305f\u53ef\u80fd\u6027\u304c\u3042\u3063\u305f<\/strong><\/li>\n\n\n\n<li><strong>\u4f01\u696d\u9593\u3067\u6bd4\u8f03\u304c\u3067\u304d\u306a\u304f\u306a\u3063\u3066\u3044\u305f\u53ef\u80fd\u6027\u304c\u3042\u3063\u305f<\/strong><\/li>\n<\/ul>\n<\/div><\/div>\n\n\n\n<p>\u7279\u306b\u3001\u6700\u8fd1\u3067\u306f\u30d3\u30b8\u30cd\u30b9\u30e2\u30c7\u30eb\u304c\u8907\u96d1\u5316\u3057\u3066\u304d\u3066\u304a\u308a\u3001\u4e00\u3064\u306e\u8ca9\u58f2\u5951\u7d04\u306b\u5546\u54c1\u306e\u8ca9\u58f2\u3068\u30b5\u30fc\u30d3\u30b9\u306e\u63d0\u4f9b\u304c\u30bb\u30c3\u30c8\u306b\u306a\u3063\u3066\u3044\u308b\u5834\u5408\u304c\u3042\u3063\u305f\u308a\u3001\u5546\u54c1\u8cfc\u5165\u306b\u30dd\u30a4\u30f3\u30c8\u304c\u4ed8\u4e0e\u3055\u308c\u308b\u5834\u5408\u304c\u3042\u3063\u305f\u308a\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u8d85\u57fa\u672c\u2462\uff1a\u65b0\u53ce\u76ca\u8a8d\u8b58\u57fa\u6e96\u5c0e\u5165\u306b\u3088\u3063\u3066\u3053\u308c\u307e\u3067\u306e\u554f\u984c\u70b9\u304c\u89e3\u6d88\u3055\u308c\u305f<\/h2>\n\n\n\n<figure class=\"wp-block-image size-full\"><img decoding=\"async\" width=\"1000\" height=\"500\" src=\"https:\/\/kurosawa-cpa.com\/article\/wp-content\/uploads\/2023\/04\/IFRS15\u2460_3rrrr.png\" alt=\"\" class=\"wp-image-2078\" srcset=\"https:\/\/kurosawa-cpa.com\/article\/wp-content\/uploads\/2023\/04\/IFRS15\u2460_3rrrr.png 1000w, https:\/\/kurosawa-cpa.com\/article\/wp-content\/uploads\/2023\/04\/IFRS15\u2460_3rrrr-300x150.png 300w, https:\/\/kurosawa-cpa.com\/article\/wp-content\/uploads\/2023\/04\/IFRS15\u2460_3rrrr-768x384.png 768w\" sizes=\"(max-width: 1000px) 100vw, 1000px\" 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class=\"wp-block-heading\">\u65b0\u53ce\u76ca\u8a8d\u8b58\u57fa\u6e96\u306f\u3053\u308c\u307e\u3067\u306e\u53ce\u76ca\u8a8d\u8b58\u57fa\u6e96\u3068\u30b3\u30b3\u304c\u9055\u3046\uff01<\/h3>\n\n\n\n<p>\u65b0\u53ce\u76ca\u8a8d\u8b58\u57fa\u6e96\u5c0e\u5165\u306b\u3088\u308a\u5177\u4f53\u7684\u306b\u5909\u308f\u3063\u305f\u70b9\u306f\u4ee5\u4e0b\u304c\u6319\u3052\u3089\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<div class=\"swell-block-capbox cap_box is-style-onborder_ttl2\" data-colset=\"col1\"><div class=\"cap_box_ttl\" data-has-icon=\"1\"><svg height=\"1em\" width=\"1em\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" aria-hidden=\"true\" viewBox=\"0 0 48 48\"><path d=\"M4 18h4c1.1 0 2 .9 2 2v20c0 1.1-.9 2-2 2H4c-1.1 0-2-.9-2-2V20c0-1.1.9-2 2-2zM41 14H27l.7-7.1c.2-1.8-.6-3.5-2-4.6-.9-.7-2.2-.5-2.9.5L15.3 14c-.9 1.3-1.3 2.9-1.3 4.4V38c0 2.2 1.8 4 4 4h20.8c1.9 0 3.5-1.3 3.9-3.1l3-13.6c.2-.9.3-1.7.3-2.6V19c0-2.8-2.2-5-5-5z\"><\/path><\/svg><span><strong>\u65b0\u53ce\u76ca\u8a8d\u8b58\u57fa\u6e96\u5c0e\u5165\u306b\u3088\u3063\u3066\u5909\u308f\u3063\u305f\u3053\u3068<\/strong><\/span><\/div><div class=\"cap_box_content\">\n<ul class=\"wp-block-list\">\n<li class=\"u-mb-ctrl u-mb-10\"><strong>\u53ce\u76ca\u8a8d\u8b58\u30925\u30b9\u30c6\u30c3\u30d7\u3067\u884c\u3046\u3068\u3044\u3046\u8003\u3048\u65b9\u304c\u5c0e\u5165\u3055\u308c\u305f<\/strong><\/li>\n\n\n\n<li class=\"u-mb-ctrl u-mb-10\"><strong>\u5c65\u884c\u7fa9\u52d9\u3092\u5145\u8db3\u3059\u308b\u3053\u3068\u3067\u521d\u3081\u3066\u53ce\u76ca\u304c\u8a8d\u8b58\u3067\u304d\u308b\u3053\u3068\u304c\u660e\u78ba\u5316\u3055\u308c\u305f<\/strong><\/li>\n\n\n\n<li><strong>\u3053\u308c\u307e\u3067\u5177\u4f53\u7684\u306a\u30ac\u30a4\u30c0\u30f3\u30b9\u304c\u306a\u304b\u3063\u305f\u8907\u96d1\u306a\u53d6\u5f15\u306b\u3082\u5bfe\u5fdc\u3057\u305f<\/strong><\/li>\n<\/ul>\n<\/div><\/div>\n\n\n\n<p>\u65b0\u53ce\u76ca\u8a8d\u8b58\u57fa\u6e96\u3067\u306f\u53ce\u76ca\u8a8d\u8b58\u306b\u95a2\u3059\u308b\u3088\u308a\u5177\u4f53\u7684\u306a\u8003\u3048\u65b9\u3084\u30eb\u30fc\u30eb\u304c\u8a2d\u3051\u3089\u308c\u307e\u3057\u305f\u3002<\/p>\n\n\n\n<p>\u3053\u308c\u307e\u3067\u306e\u304b\u306a\u308a\u30b6\u30c3\u30af\u30ea\u3057\u305f\u53ce\u76ca\u8a8d\u8b58\u57fa\u6e96\u306b\u6bd4\u3079\u308b\u3068\u3001\u5927\u304d\u306a\u5909\u5316\u3067\u3042\u308b\u3053\u3068\u304c\u308f\u304b\u308b\u304b\u3068\u601d\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<h3 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u-mb-10\">\u696d\u7a2e\u306b\u3088\u3063\u3066\u306f\u53ce\u76ca\u306e\u91d1\u984d\u306b\u5927\u304d\u306a\u5f71\u97ff\u304c\u751f\u3058\u305f\uff08\u5897\u3048\u308b\u5834\u5408\u3082\u3042\u308c\u3070\u4e0b\u304c\u308b\u5834\u5408\u3082\u3042\u3063\u305f\uff09<\/li>\n\n\n\n<li>\u53ce\u76ca\u3078\u306e\u5f71\u97ff\u3092\u628a\u63e1\u3059\u308b\u305f\u3081\u306b\u53d6\u5f15\u5185\u5bb9\u3084\u5951\u7d04\u66f8\u3092\u6d17\u3044\u76f4\u3059\u5fc5\u8981\u304c\u3042\u3063\u305f<\/li>\n<\/ul>\n<\/div><\/div>\n\n\n\n<p>\u3064\u307e\u308a\u3001\u65b0\u53ce\u76ca\u8a8d\u8b58\u57fa\u6e96\u306e\u5c0e\u5165\u306b\u3088\u3063\u3066\u3001\u58f2\u4e0a\u3092\u8a08\u4e0a\u3059\u308b\u30bf\u30a4\u30df\u30f3\u30b0\u3084\u58f2\u4e0a\u306e\u91d1\u984d\u3092\u5909\u66f4\u3057\u306a\u3051\u308c\u3070\u3044\u3051\u306a\u3044\u30b1\u30fc\u30b9\u304c\u3042\u3063\u305f\u306e\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u305d\u306e\u5f71\u97ff\u3092\u56f3\u308b\u305f\u3081\u306b\u306f\u3001\u73fe\u72b6\u884c\u3063\u3066\u3044\u308b\u53d6\u5f15\u3084\u305d\u306e\u5951\u7d04\u5185\u5bb9\u3092\u6d17\u3044\u76f4\u3055\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3002<\/p>\n\n\n\n<p>\u3053\u308c\u306f\u3061\u3087\u3063\u3068\u8003\u3048\u305f\u3060\u3051\u3067\u3082\u76f8\u5f53\u5927\u5909\u306a\u4f5c\u696d\u306b\u306a\u308b\u3053\u3068\u304c\u60f3\u50cf\u3064\u304f\u3068\u601d\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u3053\u306e\u3088\u3046\u306b\u3001\u65b0\u53ce\u76ca\u8a8d\u8b58\u57fa\u6e96\u306e\u5c0e\u5165\u306f\u5b9f\u52d9\u4e0a\u3082\u8ca1\u52d9\u8af8\u8868\u4e0a\u3082\u5927\u304d\u306a\u5f71\u97ff\u304c\u60f3\u5b9a\u3055\u308c\u305f\u3053\u3068\u304b\u3089\u3001\u4f1a\u8a08\u696d\u754c\u3067\u306f\u5927\u304d\u306a\u30c8\u30d4\u30c3\u30af\u306e\u4e00\u3064\u3068\u306a\u3063\u3066\u3044\u307e\u3057\u305f\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u8d85\u57fa\u672c\u2463\uff1a\u65b0\u53ce\u76ca\u8a8d\u8b58\u57fa\u6e96\u3067\u306f5\u30b9\u30c6\u30c3\u30d7\u3067\u53ce\u76ca\u3092\u8a8d\u8b58\u3059\u308b<\/h2>\n\n\n\n<figure class=\"wp-block-image size-full\"><img decoding=\"async\" width=\"1000\" height=\"500\" src=\"https:\/\/kurosawa-cpa.com\/article\/wp-content\/uploads\/2023\/05\/IFRS15\u2460_4rrrr.png\" alt=\"\" class=\"wp-image-2083\" srcset=\"https:\/\/kurosawa-cpa.com\/article\/wp-content\/uploads\/2023\/05\/IFRS15\u2460_4rrrr.png 1000w, https:\/\/kurosawa-cpa.com\/article\/wp-content\/uploads\/2023\/05\/IFRS15\u2460_4rrrr-300x150.png 300w, https:\/\/kurosawa-cpa.com\/article\/wp-content\/uploads\/2023\/05\/IFRS15\u2460_4rrrr-768x384.png 768w\" sizes=\"(max-width: 1000px) 100vw, 1000px\" \/><\/figure>\n\n\n\n<p>\u65b0\u53ce\u76ca\u8a8d\u8b58\u57fa\u6e96\u306e\u91cd\u8981\u306a\u30dd\u30a4\u30f3\u30c8\u306f\u3001\u300c5\u30b9\u30c6\u30c3\u30d7\u300d\u3068\u3044\u3046\u8003\u3048\u65b9\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<div class=\"swell-block-capbox cap_box is-style-onborder_ttl2\" data-colset=\"col1\"><div class=\"cap_box_ttl\" data-has-icon=\"1\"><svg height=\"1em\" width=\"1em\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" aria-hidden=\"true\" viewBox=\"0 0 48 48\"><path d=\"M32 46.5H16c-1.1 0-2-.9-2-2s.9-2 2-2h16c1.1 0 2 .9 2 2s-.9 2-2 2zM33.3 18.6c-.7 0-1.3-.5-1.5-1.2-.7-3.2-3.2-5.7-6.4-6.3-.8-.1-1.4-.9-1.2-1.7s.9-1.4 1.7-1.2c4.4.8 8 4.2 8.9 8.6.2.8-.4 1.6-1.2 1.8h-.3z\"><\/path><path d=\"M30 40.5H18c-2.2 0-4-1.8-4-4v-1.6c0-.6-.3-1.1-.8-1.5C8.4 29.8 5.7 24 6 18c.5-9.1 8-16.6 17.1-17C29 .8 34.5 3.2 38.2 8c1.8 2.3 3 5.1 3.5 7.9 1.1 6.8-1.5 13.3-6.9 17.4-.6.4-.9 1-.9 1.7v1.5c.1 2.2-1.7 4-3.9 4zM23.3 5c-7.1.3-12.9 6.2-13.3 13.2-.2 4.7 1.8 9.1 5.6 11.9 1.5 1.1 2.4 2.9 2.4 4.7v.6c0 .6.4 1 1 1h10c.6 0 1-.4 1-1V35c0-1.9.9-3.7 2.5-4.8 4.3-3.2 6.3-8.5 5.3-13.9-.4-2-1.2-3.8-2.4-5.4-3-4-7.4-6.1-12.1-5.9z\"><\/path><\/svg><span><strong>\u30dd\u30a4\u30f3\u30c8<\/strong><\/span><\/div><div class=\"cap_box_content\">\n<p><strong>\u53ce\u76ca\u3092\u8a8d\u8b58\u3059\u308b\u5358\u4f4d\u3001\u30bf\u30a4\u30df\u30f3\u30b0\u3001\u91d1\u984d\u306f\u3001\u57fa\u6e96\u4e0a\u306b\u5b9a\u3081\u3089\u308c\u305f5\u3064\u306e\u30b9\u30c6\u30c3\u30d7\u306b\u5f93\u3063\u3066\u5224\u5b9a\u30fb\u6c7a\u5b9a\u3059\u308b<\/strong><\/p>\n<\/div><\/div>\n\n\n\n<p>\u3053\u306e5\u30b9\u30c6\u30c3\u30d7\u306e\u6982\u8981\u3068\u3001\u305d\u308c\u305e\u308c\u306e\u3056\u3063\u304f\u308a\u3068\u3057\u305f\u8003\u3048\u65b9\u306f\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n\n\n\n<div class=\"wp-block-group is-style-bg_grid has-background\" style=\"background-color:#f6f6f6\"><div class=\"wp-block-group__inner-container is-layout-constrained wp-block-group-is-layout-constrained\">\n<p class=\"is-style-balloon_box u-mb-ctrl u-mb-30\"><strong>\u65b0\u53ce\u76ca\u8a8d\u8b58\u57fa\u6e96\u306e5\u30b9\u30c6\u30c3\u30d7<\/strong><\/p>\n\n\n\n<div class=\"swell-block-step\" data-num-style=\"circle\">\n<div class=\"swell-block-step__item\"><div class=\"swell-block-step__number u-bg-main\"><span class=\"__label\">STEP<\/span><\/div><div class=\"swell-block-step__title u-fz-l\">\u5951\u7d04\u306e\u8b58\u5225<\/div><div class=\"swell-block-step__body\">\n<p>\u4eca\u56de\u306e\u53d6\u5f15\u306e\u6839\u62e0\u3068\u306a\u3063\u305f\u5951\u7d04\u3092\u307e\u305a\u306f\u7279\u5b9a\u3059\u308b<\/p>\n<\/div><\/div>\n\n\n\n<div class=\"swell-block-step__item\"><div class=\"swell-block-step__number u-bg-main\"><span class=\"__label\">STEP<\/span><\/div><div class=\"swell-block-step__title u-fz-l\">\u5c65\u884c\u7fa9\u52d9\u306e\u8b58\u5225<\/div><div class=\"swell-block-step__body\">\n<p>\u305d\u3082\u305d\u3082\u4f01\u696d\u3068\u304a\u5ba2\u3055\u3093\u306f\u4f55\u3092\u7d04\u675f\u3057\u305f\u306e\u304b\u3092\u660e\u78ba\u306b\u3059\u308b<\/p>\n<\/div><\/div>\n\n\n\n<div class=\"swell-block-step__item\"><div class=\"swell-block-step__number u-bg-main\"><span class=\"__label\">STEP<\/span><\/div><div class=\"swell-block-step__title u-fz-l\">\u53d6\u5f15\u4fa1\u683c\u306e\u7b97\u5b9a<\/div><div class=\"swell-block-step__body\">\n<p>\u305d\u306e\u7d04\u675f\u306b\u5bfe\u3057\u3066\u304a\u5ba2\u3055\u3093\u306f\u3069\u308c\u307b\u3069\u306e\u5bfe\u4fa1\u3092\u652f\u6255\u3063\u305f\u306e\u304b\u7b97\u5b9a\u3059\u308b<\/p>\n<\/div><\/div>\n\n\n\n<div class=\"swell-block-step__item\"><div class=\"swell-block-step__number u-bg-main\"><span class=\"__label\">STEP<\/span><\/div><div class=\"swell-block-step__title u-fz-l\">\u5c65\u884c\u7fa9\u52d9\u3078\u306e\u53d6\u5f15\u4fa1\u683c\u306e\u914d\u5206<\/div><div class=\"swell-block-step__body\">\n<p>\u4f01\u696d\u3068\u304a\u5ba2\u3055\u3093\u306b\u7d04\u675f\u4e8b\u304c2\u3064\u4ee5\u4e0a\u3042\u308b\u5834\u5408\u306f\u3001\u305d\u308c\u305e\u308c\u306e\u7d04\u675f\u306b\u5bfe\u3057\u3066\u3044\u304f\u3089\u652f\u6255\u308f\u308c\u305f\u306e\u304b\u3092\u660e\u78ba\u306b\u3059\u308b<\/p>\n<\/div><\/div>\n\n\n\n<div class=\"swell-block-step__item\"><div class=\"swell-block-step__number u-bg-main\"><span class=\"__label\">STEP<\/span><\/div><div class=\"swell-block-step__title u-fz-l\">\u5c65\u884c\u7fa9\u52d9\u306e\u5145\u8db3\u306b\u3088\u308b\u53ce\u76ca\u306e\u8a8d\u8b58<\/div><div class=\"swell-block-step__body\">\n<p>\u305d\u306e\u7d04\u675f\u306f\u3069\u306e\u6642\u70b9\u3067\u679c\u305f\u3055\u308c\u305f\u306e\u304b\uff08\u307e\u305f\u306f\u679c\u305f\u3055\u308c\u308b\u306e\u304b\uff09\u3092\u660e\u78ba\u306b\u3059\u308b<\/p>\n<\/div><\/div>\n<\/div>\n<\/div><\/div>\n\n\n\n<p>\u3053\u306e5\u30b9\u30c6\u30c3\u30d7\u306e\u3088\u308a\u8a73\u3057\u3044\u8003\u3048\u65b9\u306b\u3064\u3044\u3066\u306f\u6b21\u56de\u4ee5\u964d\u306e\u8a18\u4e8b\u3067\u8a73\u3057\u304f\u89e3\u8aac\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u307e\u3068\u3081<\/h2>\n\n\n\n<p>\u4eca\u56de\u306fIFRS15\u3068\u65b0\u53ce\u76ca\u8a8d\u8b58\u4f1a\u8a08\u57fa\u6e96\u306b\u3064\u3044\u3066\u3001\u57fa\u6e96\u306e\u6982\u8981\u3084\u57fa\u6e96\u304c\u3067\u304d\u305f\u80cc\u666f\u3001\u305d\u3057\u30665\u30b9\u30c6\u30c3\u30d7\u306e\u5168\u4f53\u50cf\u3092\u89e3\u8aac\u3057\u307e\u3057\u305f\u3002<\/p>\n\n\n\n<p>\u672c\u8a18\u4e8b\u306e\u30dd\u30a4\u30f3\u30c8\u306f\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n\n\n\n<div class=\"wp-block-group is-style-big_icon_good\"><div class=\"wp-block-group__inner-container\">\n<ul class=\"wp-block-list\">\n<li class=\"u-mb-ctrl u-mb-10\"><strong>\u65b0\u53ce\u76ca\u8a8d\u8b58\u4f1a\u8a08\u57fa\u6e96\u3068IFRS15\u306f\u53ce\u76ca\u8a8d\u8b58\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u3067\u3042\u308a\u3001\u57fa\u672c\u7684\u306b\u540c\u3058\u5185\u5bb9<\/strong><\/li>\n\n\n\n<li class=\"u-mb-ctrl u-mb-10\"><strong>\u58f2\u4e0a\u306e\u8a08\u4e0a\u30bf\u30a4\u30df\u30f3\u30b0\u3084\u91d1\u984d\u6c7a\u5b9a\u306e\u305f\u3081\u306e\u30eb\u30fc\u30eb\u3092\u5b9a\u3081\u3066\u3044\u308b\u306e\u304c\u53ce\u76ca\u8a8d\u8b58\u306e\u4f1a\u8a08\u57fa\u6e96<\/strong><\/li>\n\n\n\n<li class=\"u-mb-ctrl u-mb-10\"><strong>\u5f93\u524d\u306e\u53ce\u76ca\u8a8d\u8b58\u57fa\u6e96\u306b\u306f\u8a73\u3057\u3044\u30ac\u30a4\u30c0\u30f3\u30b9\u304c\u306a\u304f\u3001\u4f01\u696d\u306b\u3088\u3063\u3066\u4f1a\u8a08\u51e6\u7406\u306b\u30d0\u30e9\u30c4\u30ad\u304c\u751f\u3058\u3066\u3044\u308b\u53ef\u80fd\u6027\u304c\u3042\u3063\u305f<\/strong><\/li>\n\n\n\n<li class=\"u-mb-ctrl u-mb-10\"><strong>\u65b0\u53ce\u76ca\u8a8d\u8b58\u57fa\u6e96\u306f\u3053\u306e\u554f\u984c\u3092\u89e3\u6d88\u3059\u308b\u305f\u3081\u306b\u65b0\u305f\u306b\u4f5c\u3089\u308c\u3001\u53ce\u76ca\u8a8d\u8b58\u3092\u884c\u3046\u305f\u3081\u306e\u5177\u4f53\u7684\u306a5\u3064\u306e\u30b9\u30c6\u30c3\u30d7\u304c\u8a2d\u3051\u3089\u308c\u305f<\/strong><\/li>\n<\/ul>\n<\/div><\/div>\n\n\n\n<p class=\"u-mb-ctrl u-mb-30\">IFRS15\u3084\u4f1a\u8a08\u51e6\u7406\u306b\u95a2\u3057\u3066\u3054\u76f8\u8ac7\u304c\u3042\u308b\u5834\u5408\u306f\u4ee5\u4e0b\u306e\u30b3\u30f3\u30bf\u30af\u30c8\u30d5\u30a9\u30fc\u30e0\u304b\u3089\u304a\u6c17\u8efd\u306b\u3054\u9023\u7d61\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n\n<div class=\"swell-block-button is-style-btn_shiny u-mb-ctrl u-mb-20\"><a href=\"https:\/\/kurosawa-cpa.com\/article\/contact\/\" class=\"swell-block-button__link\"><span>CONTACT<\/span><\/a><\/div>\n","protected":false},"excerpt":{"rendered":"<p>\u3053\u3093\u306a\u304a\u60a9\u307f\u3092\u73fe\u5f79\u516c\u8a8d\u4f1a\u8a08\u58eb\u304c\u89e3\u6c7a\u3057\u307e\u3059\u3002 \u53ce\u76ca\u8a8d\u8b58\u306b\u95a2\u3059\u308b\u65b0\u3057\u3044\u4f1a\u8a08\u57fa\u6e96\u3067\u3042\u308b\u300c\u65b0\u53ce\u76ca\u8a8d\u8b58\u4f1a\u8a08\u57fa\u6e96\u300d\u300cIFRS15\u300d\u306b\u3064\u3044\u3066\u3001\u5b9f\u52d9\u62c5\u5f53\u8005\u306f\u3082\u3061\u308d\u3093\u3001\u4f1a\u8a08\u306b\u3042\u307e\u308a\u99b4\u67d3\u307f\u306e\u306a\u3044\u55b6\u696d\u62c5\u5f53\u8005\u7b49\u3067\u3082\u7406\u89e3\u3067\u304d\u308b\u3088\u3046\u306b\u308f\u304b\u308a\u3084\u3059\u304f\u89e3 [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":3284,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"swell_btn_cv_data":"","footnotes":"","_wp_rev_ctl_limit":""},"categories":[3],"tags":[],"class_list":["post-1965","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-accounting"],"_links":{"self":[{"href":"https:\/\/kurosawa-cpa.com\/article\/wp-json\/wp\/v2\/posts\/1965","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/kurosawa-cpa.com\/article\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/kurosawa-cpa.com\/article\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/kurosawa-cpa.com\/article\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/kurosawa-cpa.com\/article\/wp-json\/wp\/v2\/comments?post=1965"}],"version-history":[{"count":2,"href":"https:\/\/kurosawa-cpa.com\/article\/wp-json\/wp\/v2\/posts\/1965\/revisions"}],"predecessor-version":[{"id":3287,"href":"https:\/\/kurosawa-cpa.com\/article\/wp-json\/wp\/v2\/posts\/1965\/revisions\/3287"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kurosawa-cpa.com\/article\/wp-json\/wp\/v2\/media\/3284"}],"wp:attachment":[{"href":"https:\/\/kurosawa-cpa.com\/article\/wp-json\/wp\/v2\/media?parent=1965"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kurosawa-cpa.com\/article\/wp-json\/wp\/v2\/categories?post=1965"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kurosawa-cpa.com\/article\/wp-json\/wp\/v2\/tags?post=1965"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}