{"id":2030,"date":"2023-05-13T07:11:36","date_gmt":"2023-05-12T22:11:36","guid":{"rendered":"https:\/\/kurosawa-cpa.com\/?p=2030"},"modified":"2023-09-21T06:51:33","modified_gmt":"2023-09-20T21:51:33","slug":"accounting-ifrs15-3","status":"publish","type":"post","link":"https:\/\/kurosawa-cpa.com\/article\/accounting-ifrs15-3\/","title":{"rendered":"\u3010\u30b9\u30c6\u30c3\u30d71\u3011\u53ce\u76ca\u8a8d\u8b58\u306b\u5fc5\u8981\u306a\u5951\u7d04\u3068\u306f\uff1f\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\u2462"},"content":{"rendered":"\n<div class=\"wp-block-group is-style-big_icon_hatena\"><div class=\"wp-block-group__inner-container\">\n<ul class=\"wp-block-list\">\n<li>IFRS15\/\u65b0\u53ce\u76ca\u8a8d\u8b58\u4f1a\u8a08\u57fa\u6e96\u306e\u30b9\u30c6\u30c3\u30d71\u3063\u3066\u4f55\uff1f<\/li>\n\n\n\n<li>\u5951\u7d04\u306e\u8b58\u5225\u306b\u95a2\u3059\u308b\u57fa\u6e96\u4e0a\u306e\u8a18\u8f09\u306f\u308f\u304b\u308a\u306b\u304f\u3044\uff65\uff65\uff65<\/li>\n\n\n\n<li>\u30b9\u30c6\u30c3\u30d71\u3067\u306f\u5951\u7d04\u3092\u8b58\u5225\u3059\u308b\u3060\u3051\u3060\u3051\u3069\u4f55\u304b\u8ad6\u70b9\u3042\u308b\u306e\uff1f<\/li>\n<\/ul>\n<\/div><\/div>\n\n\n\n<p>\u3053\u3093\u306a\u304a\u60a9\u307f\u3092\u73fe\u5f79\u516c\u8a8d\u4f1a\u8a08\u58eb\u304c\u89e3\u6c7a\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<div class=\"wp-block-group is-style-bg_grid has-swl-pale-02-background-color has-background\"><div class=\"wp-block-group__inner-container is-layout-constrained wp-block-group-is-layout-constrained\">\n<div class=\"swell-block-capbox cap_box is-style-small_ttl u-mb-ctrl u-mb-20\"><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=\"M11.7 1.4 6.8 5c-.5.4-.8 1-.8 1.6v28.7c0 .8.5 1.5 1.2 1.8l24 10.3c1.3.6 2.8-.4 2.8-1.8V19c0-.8-.5-1.5-1.2-1.8L10.2 7.5l2.9-2.2c.9-.6 2-.8 3-.4l20.6 8.8c.7.3 1.2 1 1.2 1.8V42.9c0 .9 1 1.3 1.7.8l1.7-1.5c.4-.4.7-.9.7-1.5V13c0-.8-.5-1.5-1.2-1.8L16.7.8c-1.7-.7-3.6-.5-5 .6z\"><\/path><\/svg><span><strong>\u3053\u306e\u8a18\u4e8b\u306e\u5185\u5bb9<\/strong><\/span><\/div><div class=\"cap_box_content\">\n<ul class=\"wp-block-list\">\n<li>\u5951\u7d04\u304c\u53ce\u76ca\u8a8d\u8b58\u306b\u304a\u3044\u3066\u306a\u305c\u91cd\u8981\u304b<\/li>\n\n\n\n<li>\u3069\u306e\u3088\u3046\u306a\u5951\u7d04\u304c\u53ce\u76ca\u8a8d\u8b58\u3059\u308b\u305f\u3081\u306b\u5341\u5206\u306a\u6839\u62e0\u304c\u3042\u308b\u5951\u7d04\u3068\u306a\u308b\u304b<\/li>\n\n\n\n<li>\u8907\u6570\u306e\u5951\u7d04\u304c\u3042\u308b\u5834\u5408\u3084\u5951\u7d04\u306e\u5909\u66f4\u304c\u3042\u3063\u305f\u5834\u5408\u306e\u53d6\u308a\u6271\u3044<\/li>\n<\/ul>\n<\/div><\/div>\n\n\n\n<div class=\"swell-block-capbox cap_box is-style-small_ttl\"><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>\u3053\u306e\u8a18\u4e8b\u306e\u4fe1\u983c\u6027<\/strong><\/span><\/div><div class=\"cap_box_content\">\n<p>\u73fe\u5f79\u516c\u8a8d\u4f1a\u8a08\u58eb\u30fb\u7a0e\u7406\u58eb\u3067\u3042\u308bSK\u56fd\u969b\u4f1a\u8a08\u4e8b\u52d9\u6240\u4ee3\u8868\u304c\u672c\u8a18\u4e8b\u3092\u57f7\u7b46\u3002<\/p>\n\n\n\n<p class=\"u-mb-ctrl u-mb-20\">\u76e3\u67fb\u6cd5\u4eba\u6642\u4ee3\u3084\u6d77\u5916\u99d0\u5728\u6642\u306b\u591a\u7a2e\u591a\u69d8\u306a\u4f1a\u8a08\u30fb\u7a0e\u52d9\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u3067\u5b9f\u7e3e\u3092\u7a4d\u307f\u3001\u72ec\u7acb\u5f8c\u3082\u56fd\u969b\u7a0e\u52d9\u3084\u6d77\u5916\u30d3\u30b8\u30cd\u30b9\u5c55\u958b\u306b\u95a2\u3059\u308b\u30a2\u30c9\u30d0\u30a4\u30b9\u3092\u63d0\u4f9b\u3057\u3066\u3044\u308b\u3002<\/p>\n\n\n\n<figure class=\"wp-block-image size-full is-resized u-mb-ctrl u-mb-20\"><img 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\" \/><\/figure>\n<\/div><\/div>\n<\/div><\/div>\n\n\n\n<p>IFRS15\/\u65b0\u53ce\u76ca\u8a8d\u8b58\u4f1a\u8a08\u57fa\u6e96\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\u8aac\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<p>5\u30b9\u30c6\u30c3\u30d7\u306e\u6700\u521d\u306e\u691c\u8a0e\u4e8b\u9805\u3067\u3042\u308b\u300c\u30b9\u30c6\u30c3\u30d71\uff1a\u5951\u7d04\u306e\u8b58\u5225\u300d\u3067\u306f\u3001\u300c\u5951\u7d04\u300d\u304c\u53ce\u76ca\u3092\u8a8d\u8b58\u3067\u304d\u308b\u3060\u3051\u306e\u8981\u7d20\u3092\u5099\u3048\u3066\u3044\u308b\u304b\u691c\u8a0e\u3059\u308b\u3053\u3068\u304c\u6c42\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u88cf\u3092\u8fd4\u305b\u3070\u3001\u30b9\u30c6\u30c3\u30d71\u3092\u7406\u89e3\u3059\u308b\u3053\u3068\u306b\u3088\u3063\u3066\u3001\u601d\u3044\u63cf\u304f\u53ce\u76ca\u8a8d\u8b58\u3092\u5b9f\u73fe\u3059\u308b\u305f\u3081\u306b\u306f\u3069\u306e\u3088\u3046\u306a\u5951\u7d04\u3092\u7de0\u7d50\u3059\u308c\u3070\u3088\u3044\u304b\u3092\u77e5\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u300c\u5951\u7d04\u300d\u306f\u53ce\u76ca\u8a8d\u8b58\u306e\u6839\u5e79\u3068\u306a\u3063\u3066\u3044\u308b\u305f\u3081\u3001\u672c\u8a18\u4e8b\u3092\u901a\u3058\u3066\u3057\u3063\u304b\u308a\u7406\u89e3\u3057\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u307e\u305a\u306f\u53ce\u76ca\u8a8d\u8b58\u306e5\u30b9\u30c6\u30c3\u30d7\u3092\u5fa9\u7fd2<\/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>\u307e\u305a\u306f\u53ce\u76ca\u8a8d\u8b58\u306e5\u30b9\u30c6\u30c3\u30d7\u3092\u3055\u3089\u3063\u3068\u5fa9\u7fd2\u3057\u305f\u3044\u3068\u601d\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p>5\u30b9\u30c6\u30c3\u30d7\u3068\u306f\u3001\u53ce\u76ca\u3092\u8a8d\u8b58\u3059\u308b\u5358\u4f4d\u3084\u3001\u30bf\u30a4\u30df\u30f3\u30b0\u3001\u91d1\u984d\u3092\u6c7a\u5b9a\u3059\u308b\u305f\u3081\u306e\u30ac\u30a4\u30c0\u30f3\u30b9\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u3064\u307e\u308a\u3001\u3044\u3064\u58f2\u4e0a\u8a08\u4e0a\u3059\u3079\u304d\u304b\u3001\u3044\u304f\u3089\u3067\u58f2\u4e0a\u8a08\u4e0a\u3059\u3079\u304d\u304b\u306a\u3069\u306f5\u30b9\u30c6\u30c3\u30d7\u306b\u5f93\u3063\u3066\u6c7a\u5b9a\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3068\u3044\u3046\u3053\u3068\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-20\"><strong>IFRS15\u306e\u53ce\u76ca\u8a8d\u8b58\u306e5\u30b9\u30c6\u30c3\u30d7<\/strong><\/p>\n\n\n\n<p><strong>STEP1: \u9867\u5ba2\u3068\u306e\u5951\u7d04\u3092\u8b58\u5225\u3059\u308b<\/strong><\/p>\n\n\n\n<p><strong>STEP2: \u5951\u7d04\u306b\u304a\u3051\u308b\u5c65\u884c\u7fa9\u52d9\u3092\u8b58\u5225\u3059\u308b<\/strong><\/p>\n\n\n\n<p><strong>STEP3: \u53d6\u5f15\u4fa1\u683c\u306e\u7b97\u5b9a<\/strong><\/p>\n\n\n\n<p><strong>STEP4: \u53d6\u5f15\u4fa1\u683c\u3092<strong>\u5c65\u884c\u7fa9\u52d9<\/strong>\u306b\u914d\u5206\u3059\u308b<\/strong><\/p>\n\n\n\n<p><strong>STEP5: \u5c65\u884c\u7fa9\u52d9\u3092\u5145\u8db3\u3057\u305f\u6642\u306b\u3001\u307e\u305f\u306f\u5145\u8db3\u3059\u308b\u306b\u3064\u308c\u3066\u53ce\u76ca\u3092\u8a8d\u8b58\u3059\u308b<\/strong><\/p>\n<\/div><\/div>\n\n\n\n<div class=\"swell-block-capbox cap_box is-style-onborder_ttl\"><div class=\"cap_box_ttl\" data-has-icon=\"1\"><span>\u5408\u308f\u305b\u3066\u8aad\u307f\u305f\u3044<\/span><svg class=\"-right\" height=\"1em\" width=\"1em\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" aria-hidden=\"true\" viewBox=\"0 0 48 48\"><path d=\"M45.2 10.1 43.1 8c-.4-.4-1-.4-1.4 0L16.2 33.3l-9.9-9.9c-.4-.4-1-.4-1.4 0l-2.1 2.1c-.4.4-.4 1 0 1.4l13.4 13.4 29-29c.4-.2.4-.9 0-1.2z\"><\/path><\/svg><\/div><div class=\"cap_box_content\"><div class=\"swell-block-postLink\">\t\t\t<div class=\"p-blogCard -external\" data-type=\"type3\" data-onclick=\"clickLink\">\n\t\t\t\t<div class=\"p-blogCard__inner\">\n\t\t\t\t\t<span class=\"p-blogCard__caption\">xBridge Advisory\u4f1a\u8a08\u4e8b\u52d9\u6240<\/span>\n\t\t\t\t\t<div class=\"p-blogCard__thumb c-postThumb\"><figure class=\"c-postThumb__figure\"><img decoding=\"async\" src=\"https:\/\/kurosawa-cpa.com\/wp-content\/uploads\/2023\/05\/\u65b0\u53ce\u76ca\u8a8d\u8b58\u57fa\u6e96\u653b\u7565\u2461.png\" alt=\"\" class=\"c-postThumb__img u-obf-cover\" width=\"320\" height=\"180\"><\/figure><\/div>\t\t\t\t\t<div class=\"p-blogCard__body\">\n\t\t\t\t\t\t<a class=\"p-blogCard__title\" href=\"https:\/\/kurosawa-cpa.com\/accounting-ifrs15-2\/\" target=\"_blank\" rel=\"noopener noreferrer\">\u3010\u5177\u4f53\u4f8b\u3064\u304d\uff01\u3011\u307e\u305a\u306f5\u30b9\u30c6\u30c3\u30d7\u306e\u5168\u4f53\u50cf\u3092\u7406\u89e3\u3057\u3088\u3046\uff01\u3010\u516c\u8a8d\u4f1a\u8a08\u58eb\u304c\u308f\u304b\u308a\u3084\u3059\u304f\u89e3\u8aac\u3011\uff5c\u65b0\u53ce\u76ca\u8a8d\u8b58\u57fa&#8230;<\/a>\n\t\t\t\t\t\t<span class=\"p-blogCard__excerpt\">IFRS15\/\u65b0\u53ce\u76ca\u8a8d\u8b58\u4f1a\u8a08\u57fa\u6e96\u306e5\u30b9\u30c6\u30c3\u30d7\u3063\u3066\u4f55\uff1f 5\u30b9\u30c6\u30c3\u30d7\u3068\u3044\u3046\u8a00\u8449\u306f\u805e\u3044\u305f\u3053\u3068\u3042\u308b\u3051\u3069\u3001\u305d\u306e\u5185\u5bb9\u306f\u3042\u307e\u308a\u308f\u304b\u3089\u306a\u3044\uff65\uff65\uff65 5\u30b9\u30c6\u30c3\u30d7\u306e\u5168\u4f53\u50cf\u3092\u7c21\u5358\u306b\u77e5\u308a\u305f\u3044 \u3053\u3093\u306a\u304a\u60a9&#8230;<\/span>\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t<\/div><\/div><\/div>\n\n\n\n<h2 class=\"wp-block-heading\">\u53ce\u76ca\u8a8d\u8b58\u306b\u304a\u3044\u3066\u300c\u5951\u7d04\u300d\u306f\u975e\u5e38\u306b\u91cd\u8981<\/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\u2462_1.png\" alt=\"\" class=\"wp-image-2117\" srcset=\"https:\/\/kurosawa-cpa.com\/article\/wp-content\/uploads\/2023\/05\/IFRS15\u2462_1.png 1000w, https:\/\/kurosawa-cpa.com\/article\/wp-content\/uploads\/2023\/05\/IFRS15\u2462_1-300x150.png 300w, https:\/\/kurosawa-cpa.com\/article\/wp-content\/uploads\/2023\/05\/IFRS15\u2462_1-768x384.png 768w\" sizes=\"(max-width: 1000px) 100vw, 1000px\" \/><\/figure>\n\n\n\n<p>\u300c\u5951\u7d04\u306e\u8b58\u5225\u300d\u3068\u3044\u3063\u3066\u3082\u30d4\u30f3\u3068\u3053\u306a\u3044\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u304c\u3001\u53ce\u76ca\u8a8d\u8b58\u306b\u304a\u3044\u3066<strong><span class=\"swl-marker mark_orange\">\u300c\u5951\u7d04\u300d\u306f\u975e\u5e38\u306b\u91cd\u8981<\/span><\/strong>\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u307e\u305a\u306f\u30b9\u30c6\u30c3\u30d71\u3092\u7406\u89e3\u3059\u308b\u305f\u3081\u306e\u91cd\u8981\u30dd\u30a4\u30f3\u30c8\u3092\u898b\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u53ce\u76ca\u3092\u300c\u3044\u3064\u300d\u300c\u3044\u304f\u3089\u300d\u3067\u8a8d\u8b58\u3059\u308b\u304b\u5951\u7d04\u306b\u3088\u3063\u3066\u660e\u3089\u304b\u306b\u306a\u308b<\/h3>\n\n\n\n<p>\u58f2\u4e0a\u306e\u8a08\u4e0a\u306f\u3001\u305d\u306e\u6839\u62e0\u3068\u306a\u308b\u53d6\u5f15\u306b\u3057\u3063\u304b\u308a\u3068\u3057\u305f\u300c\u5951\u7d04\u300d\u304c\u5b58\u5728\u3059\u308b\u3053\u3068\u304c\u5927\u524d\u63d0\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u3053\u306e\u300c\u5951\u7d04\u300d\u306f\u3001\u5fc5\u305a\u3057\u3082\u66f8\u9762\u3067\u4f5c\u3089\u308c\u305f\u3082\u306e\u3067\u3042\u308b\u5fc5\u8981\u306f\u306a\u304f\u3001<strong>\u53e3\u982d\u3084\u53d6\u5f15\u6163\u884c\u7b49\u306b\u3088\u3063\u3066\u6210\u7acb\u3059\u308b\u3082\u306e\u3082\u300c\u5951\u7d04\u300d<\/strong>\u3068\u3057\u3066\u8a8d\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u3057\u304b\u3057\u3001\u305d\u306e\u5185\u5bb9\u306f\u66d6\u6627\u306a\u3082\u306e\u3067\u306f\u3042\u3063\u3066\u306f\u3044\u3051\u307e\u305b\u3093\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\"><span><strong>\u30dd\u30a4\u30f3\u30c8<\/strong><\/span><svg class=\"-right\" 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><\/div><div class=\"cap_box_content\">\n<p><strong>\u53ce\u76ca\u3092\u8a8d\u8b58\u3059\u308b\u305f\u3081\u306b\u306f\u3001\u305d\u306e\u305f\u3081\u306e\u6761\u4ef6\u304c\u5951\u7d04\u306b\u3088\u3063\u3066\u660e\u3089\u304b\u306b\u306a\u3063\u3066\u3044\u308b\u5fc5\u8981\u304c\u3042\u308b<\/strong><\/p>\n<\/div><\/div>\n\n\n\n<p>\u58f2\u4e0a\u3092\u300c\u3044\u3064\u300d\u300c\u3044\u304f\u3089\u300d\u3067\u8a8d\u8b58\u3059\u308b\u304b\u3092\u5224\u65ad\u3059\u308b\u305f\u3081\u306b\u306f<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u3069\u306e\u6642\u70b9\u3067\u5546\u54c1\u8ca9\u58f2\u3084\u30b5\u30fc\u30d3\u30b9\u63d0\u4f9b\u304c\u5b8c\u4e86\u3059\u308b\u304b<\/li>\n\n\n\n<li>\u305d\u308c\u306b\u5bfe\u3059\u308b\u5bfe\u4fa1\u306f\u3069\u306e\u3088\u3046\u306b\u6c7a\u307e\u308b\u304b<\/li>\n<\/ul>\n\n\n\n<p>\u3068\u3044\u3063\u305f\u60c5\u5831\u304c\u5fc5\u8981\u306b\u306a\u308b\u305f\u3081\u3067\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u5951\u7d04\u3092\u8b58\u5225\u3067\u304d\u306a\u3044\u3068\u53ce\u76ca\u8a8d\u8b58\u304c\u3067\u304d\u306a\u3044\uff01<\/h3>\n\n\n\n<p>\u9006\u306b\u8a00\u3046\u3068\u3001<strong>\u5951\u7d04\u304c\u8b58\u5225\u3067\u304d\u306a\u3044\u5834\u5408\u306b\u306f\u58f2\u4e0a\u306f\u8a08\u4e0a\u3067\u304d\u307e\u305b\u3093<\/strong>\u3002<\/p>\n\n\n\n<p>\u3053\u306e\u300c\u5951\u7d04\u3092\u8b58\u5225\u3067\u304d\u306a\u3044\u300d\u3068\u306f\u3001\u3044\u308f\u3086\u308b\u300c\u5951\u7d04\u66f8\u300d\u304c\u306a\u3044\u72b6\u614b\u3060\u3051\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<p>\u5951\u7d04\u304c\u3042\u3063\u3066\u3082\u3001\u305d\u306e\u5951\u7d04\u306b\u58f2\u4e0a\u3092\u8a08\u4e0a\u3059\u308b\u305f\u3081\u3060\u3051\u306e\u5341\u5206\u306a\u60c5\u5831\u304c\u306a\u3044\u5834\u5408\u306b\u306f\u3001\u5951\u7d04\u304c\u8b58\u5225\u3067\u304d\u305f\u3068\u306f\u8a00\u3048\u306a\u3044\u306e\u3067\u3059\u3002<\/p>\n\n\n\n<div class=\"swell-block-capbox cap_box is-style-onborder_ttl\" data-colset=\"col3\"><div class=\"cap_box_ttl\"><span><strong>\u4f8b\u3048\u3070\uff65\uff65\uff65<\/strong><\/span><\/div><div class=\"cap_box_content\">\n<ul class=\"wp-block-list\">\n<li>\u5951\u7d04\u6642\u70b9\u3067\u53d6\u5f15\u6761\u4ef6\u304c\u5177\u4f53\u7684\u306b\u6c7a\u307e\u3063\u3066\u3044\u306a\u3044<\/li>\n\n\n\n<li>\u5177\u4f53\u7684\u306a\u53d6\u5f15\u6761\u4ef6\u306f\u4e8b\u5f8c\u7684\u306b\u6c7a\u5b9a\u3059\u308b\u3068\u3055\u308c\u3066\u3044\u308b<\/li>\n\n\n\n<li>\u5951\u7d04\u3057\u305f\u3082\u306e\u306e\u5bfe\u4fa1\u3092\u56de\u53ce\u3067\u304d\u308b\u898b\u8fbc\u307f\u304c\u306a\u3044<\/li>\n<\/ul>\n<\/div><\/div>\n\n\n\n<p>\u3064\u307e\u308a\u3001\u5951\u7d04\u3068\u3044\u3046\u540d\u524d\u306f\u3064\u3044\u3066\u3044\u3066\u3082\u3001<strong><span class=\"swl-marker mark_orange\">\u58f2\u4e0a\u8a08\u4e0a\u306e\u6839\u62e0\u304c\u5341\u5206\u793a\u3055\u308c\u3066\u3044\u308b<\/span>\u3082\u306e\u3067\u306a\u3044\u3068\u3001\u300c\u5951\u7d04\u300d\u3068\u306f\u8a8d\u3081\u3089\u308c\u306a\u3044<\/strong>\u3068\u3044\u3046\u3053\u3068\u3067\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\"><span><strong>\u30dd\u30a4\u30f3\u30c8<\/strong><\/span><svg class=\"-right\" 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><\/div><div class=\"cap_box_content\">\n<p><strong>\u58f2\u4e0a\u3092\u8a08\u4e0a\u3059\u308b\u305f\u3081\u306e\u5341\u5206\u306a\u6839\u62e0\u304c\u306a\u3044\u3068\u300c\u5951\u7d04\u300d\u3068\u306f\u8a8d\u3081\u3089\u308c\u306a\u3044<\/strong><\/p>\n<\/div><\/div>\n\n\n\n<h2 class=\"wp-block-heading\">\u58f2\u4e0a\u8a08\u4e0a\u306e\u305f\u3081\u306e\u5341\u5206\u306a\u6839\u62e0\u304c\u3042\u308b\u5951\u7d04\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\/05\/IFRS15\u2462_2.png\" alt=\"\" class=\"wp-image-2116\" srcset=\"https:\/\/kurosawa-cpa.com\/article\/wp-content\/uploads\/2023\/05\/IFRS15\u2462_2.png 1000w, https:\/\/kurosawa-cpa.com\/article\/wp-content\/uploads\/2023\/05\/IFRS15\u2462_2-300x150.png 300w, https:\/\/kurosawa-cpa.com\/article\/wp-content\/uploads\/2023\/05\/IFRS15\u2462_2-768x384.png 768w\" sizes=\"(max-width: 1000px) 100vw, 1000px\" \/><\/figure>\n\n\n\n<p>\u3067\u306f\u3069\u3046\u3044\u3046\u5951\u7d04\u3067\u3042\u308c\u3070\u300c\u5341\u5206\u306a\u6839\u62e0\u304c\u3042\u308b\u5951\u7d04\u300d\u3068\u306a\u308b\u306e\u3067\u3057\u3087\u3046\u304b\uff1f<\/p>\n\n\n\n<p>IFRS15\/\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u7b2c29\u53f7\u306b\u306f\u5951\u7d04\u3092\u8b58\u5225\u3059\u308b\u305f\u3081\u306e\u8981\u4ef6\uff08\u2252\u5341\u5206\u306a\u6839\u62e0\u304c\u3042\u308b\u5951\u7d04\u3068\u306a\u308b\u305f\u3081\u306e\u8981\u4ef6\uff09\u304c\u8a2d\u3051\u3089\u308c\u3066\u3044\u308b\u305f\u3081\u3001\u3053\u306e\u57fa\u6e96\u4e0a\u306e\u8981\u4ef6\u3092\u78ba\u8a8d\u3057\u3066\u307f\u305f\u3044\u3068\u601d\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u57fa\u6e96\u4e0a\u306f5\u3064\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3059\u5fc5\u8981\u304c\u3042\u308b<\/h3>\n\n\n\n<p>IFRS15\u3067\u306f9\u9805\u306b\u3001\u65e5\u672c\u306e\u65b0\u53ce\u76ca\u8a8d\u8b58\u57fa\u6e96\u3067\u3042\u308b\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u7b2c29\u53f7\u3067\u306f19\u9805\u306b\u3042\u308b\u901a\u308a\u3001\u5951\u7d04\u306e\u8b58\u5225\u306e\u305f\u3081\u306b\u306f<strong><span class=\"swl-marker mark_orange\">5\u3064\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3059\u5fc5<\/span><\/strong>\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\uff08IFRS15\u3068\u65e5\u672c\u57fa\u6e96\u306e\u5185\u5bb9\u306f\u307b\u3068\u3093\u3069\u540c\u3058\u306a\u306e\u3067\u3001\u3053\u3053\u3067\u306f\u65e5\u672c\u57fa\u6e96\u306e\u307f\u3092\u8f09\u305b\u307e\u3059\uff09<\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p><strong>\u3010\u5951\u7d04\u306e\u5b9a\u7fa9\u3011<\/strong><\/p>\n\n\n\n<p>\u300c\u5951\u7d04\u300d\u3068\u306f\u3001\u6cd5\u7684\u306a\u5f37\u5236\u529b\u306e\u3042\u308b\u6a29\u5229\u53ca\u3073\u7fa9\u52d9\u3092\u751f\u3058\u3055\u305b\u308b\u8907\u6570\u306e\u5f53\u4e8b\u8005\u9593\u306b\u304a\u3051\u308b\u53d6\u6c7a\u3081\u3092\u3044\u3046<\/p>\n<cite>\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u7b2c29\u53f75\u9805<\/cite><\/blockquote>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p><strong>\u3010\u5951\u7d04\u8b58\u5225\u306e5\u8981\u4ef6\u3011<\/strong><\/p>\n\n\n\n<p>\u672c\u4f1a\u8a08\u57fa\u6e96\u3092\u9069\u7528\u3059\u308b\u306b\u3042\u305f\u3063\u3066\u306f\u3001\u6b21\u306e(1)\u304b\u3089(5)\u306e\u8981\u4ef6\u306e\u3059\u3079\u3066\u3092\u6e80\u305f\u3059\u9867\u5ba2\u3068\u306e\u5951\u7d04\u3092\u8b58\u5225\u3059\u308b\u3002<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li>\u5f53\u4e8b\u8005\u304c\u3001\u66f8\u9762\u3001\u53e3\u982d\u3001\u53d6\u5f15\u6163\u884c\u7b49\u306b\u3088\u308a\u5951\u7d04\u3092\u627f\u8a8d\u3057\u3001\u305d\u308c\u305e\u308c\u306e\u7fa9\u52d9\u306e\u5c65\u884c\u3092\u7d04\u675f\u3057\u3066\u3044\u308b\u3053\u3068<\/li>\n\n\n\n<li>\u79fb\u8ee2\u3055\u308c\u308b\u8ca1\u53c8\u306f\u30b5\u30fc\u30d3\u30b9\u306b\u95a2\u3059\u308b\u5404\u5f53\u4e8b\u8005\u306e\u6a29\u5229\u3092\u8b58\u5225\u3067\u304d\u308b\u3053\u3068<\/li>\n\n\n\n<li>\u79fb\u8ee2\u3055\u308c\u308b\u8ca1\u53c8\u306f\u30b5\u30fc\u30d3\u30b9\u306e\u652f\u6255\u6761\u4ef6\u3092\u8b58\u5225\u3067\u304d\u308b\u3053\u3068<\/li>\n\n\n\n<li>\u5951\u7d04\u306b\u7d4c\u6e08\u7684\u5b9f\u8cea\u304c\u3042\u308b\u3053\u3068(\u3059\u306a\u308f\u3061\u3001\u5951\u7d04\u306e\u7d50\u679c\u3068\u3057\u3066\u3001\u4f01\u696d\u306e\u5c06\u6765\u30ad\u30e3\u30c3\u30b7\u30e5\u30fb\u30d5\u30ed\u30fc\u306e\u30ea\u30b9\u30af\u3001\u6642\u671f\u53c8\u306f\u91d1\u984d\u304c\u5909\u52d5\u3059\u308b\u3068\u898b\u8fbc\u307e\u308c\u308b\u3053\u3068)<\/li>\n\n\n\n<li>\u9867\u5ba2\u306b\u79fb\u8ee2\u3059\u308b\u8ca1\u53c8\u306f\u30b5\u30fc\u30d3\u30b9\u3068\u4ea4\u63db\u306b\u4f01\u696d\u304c\u6a29\u5229\u3092\u5f97\u308b\u3053\u3068\u3068\u306a\u308b\u5bfe\u4fa1\u3092\u56de\u53ce\u3059\u308b\u53ef\u80fd\u6027\u304c\u9ad8\u3044\u3053\u3068<br>\u5f53\u8a72\u5bfe\u4fa1\u3092\u56de\u53ce\u3059\u308b\u53ef\u80fd\u6027\u306e\u8a55\u4fa1\u306b\u3042\u305f\u3063\u3066\u306f\u3001\u5bfe\u4fa1\u306e\u652f\u6255\u671f\u9650\u5230\u6765\u6642\u306b\u304a\u3051\u308b\u9867\u5ba2\u304c\u652f\u6255\u3046\u610f\u601d\u3068\u80fd\u529b\u3092\u8003\u616e\u3059\u308b<\/li>\n<\/ol>\n<cite>\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u7b2c29\u53f7\u300c\u53ce\u76ca\u8a8d\u8b58\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u300d19\u9805<\/cite><\/blockquote>\n\n\n\n<p>\u5148\u307b\u3069\u300c\u58f2\u4e0a\u3092\u8a08\u4e0a\u3059\u308b\u305f\u3081\u306e\u5341\u5206\u306a\u6839\u62e0\u304c\u306a\u3044\u3068\u5951\u7d04\u3068\u306f\u8a8d\u3081\u3089\u308c\u306a\u3044\u300d\u3068\u89e3\u8aac\u3057\u307e\u3057\u305f\u304c\u3001\u57fa\u6e96\u4e0a\u306f\u3053\u306e\u300c\u5341\u5206\u306a\u6839\u62e0\u304c\u3042\u308b\u304b\u300d\u30925\u3064\u306e\u8981\u4ef6\u306b\u7167\u3089\u3057\u3066\u691c\u8a0e\u3059\u308b\u3053\u3068\u3092\u8981\u6c42\u3057\u3066\u3044\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\"><span><strong>\u30dd\u30a4\u30f3\u30c8<\/strong><\/span><svg class=\"-right\" 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><\/div><div class=\"cap_box_content\">\n<p><strong>\u57fa\u6e96\u4e0a\u306e5\u3064\u306e\u8981\u4ef6\u3092\u5168\u3066\u6e80\u305f\u3057\u3066\u59cb\u3081\u3066\u300c\u58f2\u4e0a\u8a08\u4e0a\u306e\u305f\u3081\u306e\u5341\u5206\u306a\u6839\u62e0\u3042\u308b\u5951\u7d04\u300d\u3068\u306a\u308b<\/strong><\/p>\n<\/div><\/div>\n\n\n\n<p>\u300c\u7fa9\u52d9\u306e\u5c65\u884c\u300d\u3084\u300c\u5f53\u4e8b\u8005\u306e\u6a29\u5229\u3092\u8b58\u5225\u300d\u3001\u300c\u7d4c\u6e08\u7684\u5b9f\u8cea\u300d\u306a\u3069\u3001\u5c11\u3057\u308f\u304b\u308a\u306b\u304f\u3044\u8a00\u8449\u306b\u306a\u3063\u3066\u3044\u307e\u3059\u304c\u3001<strong><span class=\"swl-marker mark_yellow\">\u30dd\u30a4\u30f3\u30c8\u306f\u3042\u304f\u307e\u3067\u3082\u300c\u58f2\u4e0a\u8a08\u4e0a\u306e\u305f\u3081\u306e\u5341\u5206\u306f\u6839\u62e0\u304c\u3042\u308b\u304b\u300d<\/span><\/strong>\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u3064\u307e\u308a\u3001<\/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>\u3069\u306e\u3088\u3046\u306a\u5546\u54c1\u3084\u30b5\u30fc\u30d3\u30b9\u3092\u63d0\u4f9b\u3059\u308b\u7d04\u675f\u304b<\/li>\n\n\n\n<li>\u3069\u306e\u3088\u3046\u306a\u72b6\u614b\u306b\u306a\u3063\u305f\u3089\u305d\u306e\u7d04\u675f\u3092\u679c\u305f\u3057\u305f\u3053\u3068\u306b\u306a\u308b\u304b<\/li>\n\n\n\n<li>\u652f\u6255\u3044\u306f\u3069\u306e\u3088\u3046\u306b\u884c\u308f\u308c\u308b\u304b<\/li>\n\n\n\n<li>\u67b6\u7a7a\u306e\u53d6\u5f15\u3067\u306f\u306a\u3044\u304b<\/li>\n\n\n\n<li>\u5bfe\u4fa1\u306f\u56de\u53ce\u3067\u304d\u308b\u304b<\/li>\n<\/ul>\n<\/div><\/div>\n\n\n\n<p>\u304c\u3057\u3063\u304b\u308a\u5951\u7d04\u306b\u542b\u307e\u308c\u3066\u3044\u308b\u3053\u3068\u304c\u300c\u5951\u7d04\u306e\u8b58\u5225\u300d\u306e\u8981\u4ef6\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u5951\u7d04\u306e\u8b58\u5225\u306e5\u3064\u306e\u8981\u4ef6\u3092\u6e80\u305f\u305b\u306a\u304b\u3063\u305f\u5834\u5408\u306b\u306f\uff1f<\/h3>\n\n\n\n<p>\u3082\u3057\u8cb7\u3044\u624b\u3068\u5951\u7d04\u3057\u305f\u306b\u3082\u95a2\u308f\u3089\u305a\u5951\u7d04\u8b58\u5225\u306e5\u3064\u306e\u8981\u4ef6\u3092\u6e80\u305f\u305b\u306a\u304b\u3063\u305f\u3089\u3069\u3046\u3059\u3079\u304d\u3067\u3057\u3087\u3046\u304b\uff1f<\/p>\n\n\n\n<div class=\"swell-block-capbox cap_box is-style-onborder_ttl\" data-colset=\"col3\"><div class=\"cap_box_ttl\"><span>\u4f8b\u3048\u3070\uff65\uff65\uff65<\/span><\/div><div class=\"cap_box_content\">\n<ul class=\"wp-block-list\">\n<li>\u5951\u7d04\u6642\u70b9\u3067\u53d6\u5f15\u6761\u4ef6\u304c\u5177\u4f53\u7684\u306b\u6c7a\u307e\u3063\u3066\u3044\u306a\u3044<\/li>\n\n\n\n<li>\u5177\u4f53\u7684\u306a\u53d6\u5f15\u6761\u4ef6\u306f\u4e8b\u5f8c\u7684\u306b\u6c7a\u5b9a\u3059\u308b\u3068\u3055\u308c\u3066\u3044\u308b<\/li>\n\n\n\n<li>\u5951\u7d04\u3057\u305f\u3082\u306e\u306e\u5bfe\u4fa1\u3092\u56de\u53ce\u3067\u304d\u308b\u898b\u8fbc\u307f\u304c\u306a\u3044<\/li>\n<\/ul>\n<\/div><\/div>\n\n\n\n<p>\u3053\u306e\u3088\u3046\u306a\u5834\u5408\u3001\u58f2\u4e0a\u8a08\u4e0a\uff08\u53ce\u76ca\u8a8d\u8b58\uff09\u304c\u8a8d\u3081\u3089\u308c\u306a\u3044\u3053\u3068\u306f\u5148\u307b\u3069\u89e3\u8aac\u3057\u305f\u901a\u308a\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u305f\u3060\u3057\u3001\u3053\u308c\u3067\u306f\u6c38\u9060\u306b\u58f2\u4e0a\u304c\u8a08\u4e0a\u3067\u304d\u306a\u304f\u306a\u3063\u3066\u3057\u307e\u3046\u305f\u3081\u3001\u57fa\u6e96\u4e0a\u306f<strong>\u4e8b\u5f8c\u7684\u306b\u5951\u7d04\u8b58\u5225\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3057\u305f\u6642\u70b9\u3067\u53ce\u76ca\u8a8d\u8b58\u306e5\u30b9\u30c6\u30c3\u30d7\u306e\u5224\u5b9a\u3092\u884c\u3046<\/strong>\u3053\u3068\u3068\u3057\u3066\u3044\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\"><span><strong>\u30dd\u30a4\u30f3\u30c8<\/strong><\/span><svg class=\"-right\" 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><\/div><div class=\"cap_box_content\">\n<p><strong>\u4e8b\u5f8c\u7684\u306b\u300c\u5951\u7d04\u8b58\u5225\u306e\u8981\u4ef6\u300d\u3092\u6e80\u305f\u3057\u305f\u6642\u70b9\u3067\u53ce\u76ca\u8a8d\u8b58\u3059\u308b<\/strong><\/p>\n<\/div><\/div>\n\n\n\n<p>\u307e\u305f\u3001\u5951\u7d04\u8b58\u5225\u306e\u8981\u4ef6\u3092\u6e80\u305f\u305b\u305a\u3001\u300c\u5951\u7d04\u300d\u3068\u8a8d\u3081\u3089\u308c\u306a\u3044\u5834\u5408\u306b\u3082\u304b\u304b\u308f\u3089\u305a\u5bfe\u4fa1\u3092\u53d7\u3051\u53d6\u3063\u3066\u3057\u307e\u3063\u305f\u5834\u5408\u306f\u3069\u3046\u3059\u3079\u304d\u3067\u3057\u3087\u3046\u304b\uff1f<\/p>\n\n\n\n<div class=\"swell-block-capbox cap_box is-style-onborder_ttl\" data-colset=\"col3\"><div class=\"cap_box_ttl\"><span><strong>\u4f8b\u3048\u3070\uff65\uff65\uff65<\/strong><\/span><\/div><div class=\"cap_box_content\">\n<ul class=\"wp-block-list\">\n<li>\u30ad\u30e3\u30f3\u30da\u30fc\u30f3\u3067\u81ea\u793e\u5546\u54c1\u306e\u8cfc\u5165\u306b\u4f7f\u3048\u308b\u30dd\u30a4\u30f3\u30c8\u3092\u4ed8\u4e0e\u3057\u305f\u5834\u5408<\/li>\n\n\n\n<li>\u81ea\u793e\u5546\u54c1\u8cfc\u5165\u306b\u4f7f\u3048\u308b\u30ae\u30d5\u30c8\u30ab\u30fc\u30c9\u3092\u8ca9\u58f2\u3057\u305f\u5834\u5408<\/li>\n<\/ul>\n<\/div><\/div>\n\n\n\n<p>\u3053\u306e\u5834\u5408\u3001<strong>\u53d7\u3051\u53d6\u3063\u305f\u5bfe\u4fa1\u306f\u300c\u8ca0\u50b5\u300d\u3068\u3057\u3066\u8a8d\u8b58<\/strong>\u3057\u305f\u4e0a\u3067\u3001<strong><span class=\"swl-marker mark_orange\">\u9867\u5ba2\u3078\u306e\u8fd4\u91d1\u304c\u4e0d\u8981\u3068\u306a\u3063\u305f\u6642\u70b9\u3067\u53ce\u76ca\u8a8d\u8b58<\/span><\/strong>\u3059\u308b\u3053\u3068\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\"><span><strong>\u30dd\u30a4\u30f3\u30c8<\/strong><\/span><svg class=\"-right\" 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><\/div><div class=\"cap_box_content\">\n<p><strong>\u5951\u7d04\u306e\u8b58\u5225\u8981\u4ef6\u3092\u6e80\u305f\u3059\u524d\u306b\u5bfe\u4fa1\u3092\u53d7\u3051\u53d6\u3063\u305f\u5834\u5408\u3001\u305d\u306e\u5bfe\u4fa1\u306f\u300c\u8ca0\u50b5\u300d\u3068\u3057\u3066\u8a8d\u8b58<\/strong><\/p>\n<\/div><\/div>\n\n\n\n<p>\u5177\u4f53\u7684\u306b\u306f\u4ee5\u4e0b\u306e\u3044\u305a\u308c\u304b\u306b\u8a72\u5f53\u3057\u305f\u6642\u70b9\u3067\u53ce\u76ca\u3068\u3057\u3066\u8a8d\u8b58\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p><strong>\u3010\u5bfe\u4fa1\u3092\u5148\u306b\u53d7\u3051\u53d6\u3063\u3066\u3057\u307e\u3063\u305f\u5834\u5408\u3011<\/strong><\/p>\n\n\n\n<p class=\"u-mb-ctrl u-mb-10\">\u9867\u5ba2\u3068\u306e\u5951\u7d04\u304c\u7b2c 19 \u9805\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3055\u306a\u3044\u5834\u5408\u306b\u304a\u3044\u3066\u3001\u9867\u5ba2\u304b\u3089\u5bfe\u4fa1\u3092\u53d7\u3051\u53d6\u3063\u305f\u969b\u306b\u306f\u3001\u6b21\u306e(1)\u53c8\u306f(2)\u306e\u3044\u305a\u308c\u304b\u306b\u8a72\u5f53\u3059\u308b\u3068\u304d\u306b\u3001\u53d7\u3051\u53d6\u3063\u305f\u5bfe\u4fa1\u3092\u53ce\u76ca\u3068\u3057\u3066\u8a8d\u8b58 \u3059\u308b\u3002<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li class=\"u-mb-ctrl u-mb-10\">\u8ca1\u53c8\u306f\u30b5\u30fc\u30d3\u30b9\u3092\u9867\u5ba2\u306b\u79fb\u8ee2\u3059\u308b\u6b8b\u308a\u306e\u7fa9\u52d9\u304c\u306a\u304f\u3001\u7d04\u675f\u3057\u305f\u5bfe\u4fa1\u306e\u307b\u3068\u3093\u3069\u3059\u3079\u3066\u3092\u53d7\u3051\u53d6\u3063\u3066\u304a\u308a\u3001\u9867\u5ba2\u3078\u306e\u8fd4\u91d1\u306f\u4e0d\u8981\u3067\u3042\u308b\u3053\u3068<\/li>\n\n\n\n<li>\u5951\u7d04\u304c\u89e3\u7d04\u3055\u308c\u3066\u304a\u308a\u3001\u9867\u5ba2\u304b\u3089\u53d7\u3051\u53d6\u3063\u305f\u5bfe\u4fa1\u306e\u8fd4\u91d1\u306f\u4e0d\u8981\u3067\u3042\u308b\u3053\u3068<\/li>\n<\/ol>\n<cite>\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u7b2c29\u53f7\u300c\u53ce\u76ca\u8a8d\u8b58\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u300d25\u9805<\/cite><\/blockquote>\n\n\n\n<h2 class=\"wp-block-heading\">\u8907\u6570\u306e\u5951\u7d04\u304c\u3042\u308b\u5834\u5408\u3084\u5951\u7d04\u306e\u5909\u66f4\u304c\u3042\u3063\u305f\u5834\u5408<\/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\u2462_3.png\" alt=\"\" class=\"wp-image-2115\" srcset=\"https:\/\/kurosawa-cpa.com\/article\/wp-content\/uploads\/2023\/05\/IFRS15\u2462_3.png 1000w, https:\/\/kurosawa-cpa.com\/article\/wp-content\/uploads\/2023\/05\/IFRS15\u2462_3-300x150.png 300w, https:\/\/kurosawa-cpa.com\/article\/wp-content\/uploads\/2023\/05\/IFRS15\u2462_3-768x384.png 768w\" sizes=\"(max-width: 1000px) 100vw, 1000px\" \/><\/figure>\n\n\n\n<p>\u5c11\u3057\u7279\u6b8a\u306a\u72b6\u6cc1\u306b\u306a\u308a\u307e\u3059\u304c\u3001\u53d6\u5f15\u306b\u3088\u3063\u3066\u306f\u8907\u6570\u306e\u5951\u7d04\u306b\u57fa\u3065\u304f\u5834\u5408\u3084\u3001\u5951\u7d04\u304c\u9014\u4e2d\u3067\u5909\u66f4\u3055\u308c\u308b\u30b1\u30fc\u30b9\u304c\u3042\u308b\u304b\u3068\u601d\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u3053\u306e\u3088\u3046\u306a\u30b1\u30fc\u30b9\u3067\u306f\u3069\u306e\u3088\u3046\u306b\u53ce\u76ca\u8a8d\u8b58\u3092\u884c\u3046\u3079\u304d\u304b\u7c21\u5358\u306b\u89e3\u8aac\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u8907\u6570\u306e\u5951\u7d04\u304c\u3042\u308b\u5834\u5408<\/h3>\n\n\n\n<p>\u8907\u6570\u306e\u5951\u7d04\u304c\u3042\u308b\u5834\u5408\u3001\u4ee5\u4e0b\u306e\u3044\u305a\u308c\u304b\u3067\u4f1a\u8a08\u51e6\u7406\uff08\u53ce\u76ca\u8a8d\u8b58\uff09\u3092\u884c\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<div class=\"swell-block-capbox cap_box is-style-small_ttl\"><div class=\"cap_box_ttl\"><span><strong>\u8907\u6570\u306e\u5951\u7d04\u304c\u3042\u308b\u5834\u5408\u306e\u4f1a\u8a08\u51e6\u7406<\/strong><\/span><\/div><div class=\"cap_box_content\">\n<ul class=\"wp-block-list\">\n<li class=\"u-mb-ctrl u-mb-10\"><strong>\u5225\u3005\u306e\u5951\u7d04\u3068\u3057\u3066\u5225\u3005\u306b\u4f1a\u8a08\u51e6\u7406\uff08\u901a\u5e38\u306f\u3053\u3063\u3061\uff09<\/strong><\/li>\n\n\n\n<li><strong>\u5225\u3005\u306e\u5951\u7d04\u3067\u3042\u3063\u3066\u3082\u4e00\u3064\u306e\u5951\u7d04\u3068\u3057\u3066\u307e\u3068\u3081\u3066\u4f1a\u8a08\u51e6\u7406<\/strong><\/li>\n<\/ul>\n<\/div><\/div>\n\n\n\n<p>\u5951\u7d04\u66f8\u304c\u5225\u3005\u306b\u8907\u6570\u3042\u308b\u5834\u5408\u3001<strong><span class=\"swl-marker mark_yellow\">\u57fa\u672c\u306f\u5225\u3005\u306b\u4f1a\u8a08\u51e6\u7406<\/span><\/strong>\u3092\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u305f\u3060\u3057\u3001\u4ee5\u4e0b\u306e\u5834\u5408\u306b\u306f\u3001\u5225\u3005\u306e\u5951\u7d04\u66f8\u304c\u3042\u308b\u5834\u5408\u3067\u3082\u3001\u4e00\u3064\u306e\u5951\u7d04\u3068\u3057\u3066\u4f1a\u8a08\u51e6\u7406\u3059\u308b\u5fc5\u8981\u304c\u3042\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\"><span><strong>\u30dd\u30a4\u30f3\u30c8<\/strong><\/span><svg class=\"-right\" 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><\/div><div class=\"cap_box_content\">\n<p><strong>\u4ee5\u4e0b\u306e\u5834\u5408\u306f\u5225\u3005\u306e\u5951\u7d04\u3067\u3082\u4e00\u3064\u306e\u5951\u7d04\u3068\u3057\u3066\u4f1a\u8a08\u51e6\u7406\u3059\u308b\uff08\u57fa\u6e9627\u9805\uff09<\/strong><\/p>\n\n\n\n<div class=\"wp-block-group is-style-bg_grid has-background\" style=\"background-color:#fffff5\"><div class=\"wp-block-group__inner-container is-layout-constrained wp-block-group-is-layout-constrained\">\n<p class=\"has-text-align-center\"><strong>\u540c\u3058\u9867\u5ba2\u3068\u540c\u6642\u307e\u305f\u306f\u307b\u307c\u540c\u6642\u306b\u7de0\u7d50<\/strong><\/p>\n\n\n\n<p class=\"has-text-align-center\">&#x2795;<\/p>\n\n\n\n<p class=\"has-text-align-center\"><strong>\u5951\u7d04\u9593\u3067\u306e\u95a2\u9023\u6027\u304c\u5927\u304d\u3044<br>\uff08\u76ee\u7684\u304c\u540c\u3058 or \u5bfe\u4fa1\u304c\u76f8\u4e92\u4f9d\u5b58 or \u5b9f\u8cea\u7684\u306b\u4e00\u3064\u306e\u5546\u54c1\u3084\u30b5\u30fc\u30d3\u30b9\uff09<\/strong><\/p>\n<\/div><\/div>\n<\/div><\/div>\n\n\n\n<p>\u3053\u306e\u8907\u6570\u306e\u5951\u7d04\u3092\u4e00\u3064\u306e\u5951\u7d04\u3068\u3057\u3066\u4f1a\u8a08\u51e6\u7406\u3059\u308b\u3053\u3068\u3092\u3001\u57fa\u6e96\u4e0a\u306f<strong>\u300c\u5951\u7d04\u306e\u7d50\u5408\u300d<\/strong>\u3068\u547c\u3093\u3067\u3044\u307e\u3059\u3002<\/p>\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\u2462\u8907\u6570\u306e\u5951\u7d04.png\" alt=\"\" class=\"wp-image-2113\" srcset=\"https:\/\/kurosawa-cpa.com\/article\/wp-content\/uploads\/2023\/05\/IFRS15\u2462\u8907\u6570\u306e\u5951\u7d04.png 1000w, https:\/\/kurosawa-cpa.com\/article\/wp-content\/uploads\/2023\/05\/IFRS15\u2462\u8907\u6570\u306e\u5951\u7d04-300x150.png 300w, https:\/\/kurosawa-cpa.com\/article\/wp-content\/uploads\/2023\/05\/IFRS15\u2462\u8907\u6570\u306e\u5951\u7d04-768x384.png 768w\" sizes=\"(max-width: 1000px) 100vw, 1000px\" \/><\/figure>\n\n\n\n<p>\u5951\u7d04\u3092\u7d30\u5206\u5316\u3059\u308b\u3053\u3068\u3067\u58f2\u4e0a\u8a08\u4e0a\u6642\u671f\u3092\u30b3\u30f3\u30c8\u30ed\u30fc\u30eb\u3067\u304d\u3066\u3057\u307e\u3046\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u3053\u306e\u3088\u3046\u306a\u6063\u610f\u6027\u304c\u58f2\u4e0a\u8a08\u4e0a\u306b\u5165\u3089\u306a\u3044\u3088\u3046\u306b\u3053\u306e\u57fa\u6e96\u304c\u3042\u308b\u3068\u8003\u3048\u308b\u3068\u308f\u304b\u308a\u3084\u3059\u3044\u3067\u3059\u3002<\/p>\n\n\n\n<div class=\"swell-block-capbox cap_box is-style-onborder_ttl\" data-colset=\"col3\"><div class=\"cap_box_ttl\"><span><strong>\u4f8b\u3048\u3070\uff65\uff65\uff65<\/strong><\/span><\/div><div class=\"cap_box_content\">\n<p>\u9577\u671f\u306b\u6e21\u308b\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u3067\u3001\u4e00\u3064\u306e\u5951\u7d04\u3057\u304b\u306a\u304f\u3001\u4e00\u3064\u306e\u5c65\u884c\u7fa9\u52d9\u3057\u304b\u8b58\u5225\u3055\u308c\u306a\u3044\u30b1\u30fc\u30b9\u3092\u60f3\u5b9a\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u3053\u306e\u5834\u5408\u3001\u53ce\u76ca\u306f\u305d\u306e\u7fa9\u52d9\u306e\u5c65\u884c\u304c\u5b8c\u4e86\u3059\u308b\u307e\u3067\u9577\u671f\u306b\u6e21\u3063\u3066\u8a08\u4e0a\u3067\u304d\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<p>\u305d\u3053\u3067\u3001\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u5b8c\u4e86\u307e\u3067\u306e\u30d7\u30ed\u30bb\u30b9\u3092\u7d30\u5206\u5316\u3057\u3066\u305d\u308c\u305e\u308c\u5225\u306e\u5951\u7d04\u306b\u3059\u308c\u3070\u3001\u305d\u306e\u30d7\u30ed\u30bb\u30b9\u304c\u5b8c\u4e86\u3059\u308b\u3054\u3068\u306b\u58f2\u4e0a\u3092\u8a08\u4e0a\uff08\u53ce\u76ca\u3092\u8a8d\u8b58\uff09\u3067\u304d\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u3057\u304b\u3057\u3001\u3044\u304f\u3089\u5951\u7d04\u3092\u7d30\u5206\u5316\u3057\u3066\u3082\u3001<strong><span class=\"swl-marker mark_blue\">\u7d50\u5c40\u306f\u4e00\u3064\u306e\u5546\u54c1\u307e\u305f\u306f\u30b5\u30fc\u30d3\u30b9\u306e\u63d0\u4f9b\u3068\u8003\u3048\u3089\u308c\u308b\u5834\u5408<\/span><\/strong>\u3001\u7d30\u5206\u5316\u3057\u305f\u5951\u7d04\u3092\u30bb\u30c3\u30c8\u3067\u8003\u3048\u3001\u6700\u7d42\u7684\u306b\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u304c\u5b8c\u4e86\u3059\u308b\u307e\u3067\u58f2\u4e0a\u8a08\u4e0a\u306f\u3067\u304d\u307e\u305b\u3093\u3002<\/p>\n<\/div><\/div>\n\n\n\n<p>\u5951\u7d04\u306e\u7d50\u5408\u306b\u95a2\u3059\u308b\u5177\u4f53\u7684\u306a\u8981\u4ef6\u306f\u3001\u4ee5\u4e0b\u306e\u57fa\u6e96\u4e0a\u306e\u8a18\u8f09\u3092\u78ba\u8a8d\u3057\u3066\u307f\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n\n<div class=\"swell-block-accordion is-style-default\">\n<details class=\"swell-block-accordion__item\" data-swl-acc=\"wrapper\"><summary class=\"swell-block-accordion__title\" data-swl-acc=\"header\"><span class=\"swell-block-accordion__label\"><strong>\u300c\u5951\u7d04\u306e\u7d50\u5408\u300d\u306b\u95a2\u3059\u308b\u57fa\u6e96\u4e0a\u306e\u8a18\u8f09<\/strong><\/span><span class=\"swell-block-accordion__icon c-switchIconBtn\" data-swl-acc=\"icon\" aria-hidden=\"true\" data-opened=\"false\"><i class=\"__icon--closed icon-plus\"><\/i><i class=\"__icon--opened icon-minus\"><\/i><\/span><\/summary><div class=\"swell-block-accordion__body\" data-swl-acc=\"body\">\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p>\u540c\u4e00\u306e\u9867\u5ba2(\u5f53\u8a72\u9867\u5ba2\u306e\u95a2\u9023\u5f53\u4e8b\u8005\u3092\u542b\u3080\u3002)\u3068\u540c\u6642\u53c8\u306f\u307b\u307c\u540c\u6642\u306b\u7de0\u7d50\u3057\u305f\u8907\u6570\u306e\u5951\u7d04 \u306b\u3064\u3044\u3066\u3001\u6b21\u306e(1)\u304b\u3089(3)\u306e\u3044\u305a\u308c\u304b\u306b\u8a72\u5f53\u3059\u308b\u5834\u5408\u306b\u306f\u3001\u5f53\u8a72\u8907\u6570\u306e\u5951\u7d04\u3092\u7d50\u5408\u3057\u3001\u5358 \u4e00\u306e\u5951\u7d04\u3068\u307f\u306a\u3057\u3066\u51e6\u7406\u3059\u308b\u3002<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li>\u5f53\u8a72\u8907\u6570\u306e\u5951\u7d04\u304c\u540c\u4e00\u306e\u5546\u696d\u7684\u76ee\u7684\u3092\u6709\u3059\u308b\u3082\u306e\u3068\u3057\u3066\u4ea4\u6e09\u3055\u308c\u305f\u3053\u3068<\/li>\n\n\n\n<li>1 \u3064\u306e\u5951\u7d04\u306b\u304a\u3044\u3066\u652f\u6255\u308f\u308c\u308b\u5bfe\u4fa1\u306e\u984d\u304c\u3001\u4ed6\u306e\u5951\u7d04\u306e\u4fa1\u683c\u53c8\u306f\u5c65\u884c\u306b\u3088\u308a\u5f71\u97ff\u3092 \u53d7\u3051\u308b\u3053\u3068<\/li>\n\n\n\n<li>\u5f53\u8a72\u8907\u6570\u306e\u5951\u7d04\u306b\u304a\u3044\u3066\u7d04\u675f\u3057\u305f\u8ca1\u53c8\u306f\u30b5\u30fc\u30d3\u30b9\u304c\u3001\u7b2c 32 \u9805\u304b\u3089\u7b2c 34 \u9805\u306b\u5f93\u3046\u3068 \u5358\u4e00\u306e\u5c65\u884c\u7fa9\u52d9\u3068\u306a\u308b\u3053\u3068<\/li>\n<\/ol>\n<cite>\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u7b2c29\u53f7\u300c\u53ce\u76ca\u8a8d\u8b58\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u300d27\u9805<\/cite><\/blockquote>\n<\/div><\/details>\n<\/div>\n\n\n\n<h3 class=\"wp-block-heading\">\u5951\u7d04\u306b\u5909\u66f4\u304c\u3042\u3063\u305f\u5834\u5408<\/h3>\n\n\n\n<p>\u5951\u7d04\u306e\u5909\u66f4\u304c\u3042\u3063\u305f\u5834\u5408\u306e\u4f1a\u8a08\u51e6\u7406\u65b9\u6cd5\u306f\u5927\u304d\u304f3\u7a2e\u985e\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<div class=\"swell-block-capbox cap_box is-style-small_ttl\"><div class=\"cap_box_ttl\"><span><strong>\u8907\u6570\u306e\u5951\u7d04\u304c\u3042\u308b\u5834\u5408\u306e\u4f1a\u8a08\u51e6\u7406<\/strong><\/span><\/div><div class=\"cap_box_content\">\n<ol class=\"is-style-num_circle wp-block-list\">\n<li class=\"u-mb-ctrl u-mb-10\"><strong>\u5951\u7d04\u5909\u66f4\u3092\u72ec\u7acb\u3057\u305f\u5951\u7d04\u3068\u3057\u3066\u4f1a\u8a08\u51e6\u7406<\/strong><\/li>\n\n\n\n<li class=\"u-mb-ctrl u-mb-10\"><strong>\u65e2\u5b58\u306e\u5951\u7d04\u3092\u89e3\u7d04\u3057\u3066\u65b0\u3057\u3044\u5951\u7d04\u3092\u7de0\u7d50\u3057\u305f\u3068\u4eee\u5b9a\u3057\u3066\u4f1a\u8a08\u51e6\u7406<\/strong><\/li>\n\n\n\n<li class=\"u-mb-ctrl u-mb-0\"><strong>\u5951\u7d04\u5909\u66f4\u3092\u65e2\u5b58\u306e\u5951\u7d04\u306e\u4e00\u90e8\u3068\u4eee\u5b9a\u3057\u3066\u4f1a\u8a08\u51e6\u7406<\/strong><\/li>\n<\/ol>\n<\/div><\/div>\n\n\n\n<p>\u3069\u306e\u4f1a\u8a08\u51e6\u7406\u3092\u3059\u3079\u304d\u304b\u306e\u5224\u65ad\u30dd\u30a4\u30f3\u30c8\u306f\u4ee5\u4e0b2\u70b9\u3067\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\"><span><strong>\u5951\u7d04\u5909\u66f4\u304c\u3042\u3063\u305f\u5834\u5408\u306e\u6ce8\u76ee\u30dd\u30a4\u30f3\u30c8<\/strong><\/span><svg class=\"-right\" 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><\/div><div class=\"cap_box_content\">\n<ul class=\"wp-block-list\">\n<li class=\"u-mb-ctrl u-mb-10\"><strong>\u65b0\u305f\u306a\u5546\u54c1\u3084\u30b5\u30fc\u30d3\u30b9\u304c\u8ffd\u52a0\u3055\u308c\u3066\u3044\u308b\u304b<\/strong><\/li>\n\n\n\n<li><strong>\u305d\u306e\u5206\u5bfe\u4fa1\u3082\u5897\u3048\u3066\u3044\u308b\u304b<\/strong><\/li>\n<\/ul>\n<\/div><\/div>\n\n\n\n<p>\u5951\u7d04\u5909\u66f4\u306b\u3088\u3063\u3066\u65b0\u305f\u306a\u5546\u54c1\u3084\u30b5\u30fc\u30d3\u30b9\u304c\u8ffd\u52a0\u3055\u308c\u3001\u305d\u306e\u5206\u5bfe\u4fa1\u3082\u5897\u3048\u3066\u3044\u308b\u5834\u5408\u306b\u306f\u72ec\u7acb\u3057\u305f\u5951\u7d04\u3068\u3057\u3066\u4f1a\u8a08\u51e6\u7406\u3057\u307e\u3059\uff08\u4e0a\u8a18\u2460\u306e\u4f1a\u8a08\u51e6\u7406\uff09\u3002<\/p>\n\n\n\n<p>\u305d\u308c\u4ee5\u5916\u306e\u5834\u5408\u306b\u306f\u3001<strong>\u63d0\u4f9b\u3059\u308b\u5546\u54c1\u3084\u30b5\u30fc\u30d3\u30b9\u306e\u7d99\u7d9a\u6027<\/strong>\u306b\u6ce8\u76ee\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u5951\u7d04\u5909\u66f4\u524d\u5f8c\u3067<strong><span class=\"swl-marker mark_yellow\">\u540c\u3058\u3082\u306e<\/span><\/strong>\u3092\u63d0\u4f9b\u3057\u3066\u3044\u308b\u5834\u5408\u306f\u300c\u2462\u306e\u65e2\u5b58\u5951\u7d04\u306e\u4e00\u90e8\u3068\u3057\u3066\u51e6\u7406\u300d\u3057\u3001\u5951\u7d04\u5909\u66f4\u524d\u5f8c\u3067<strong><span class=\"swl-marker mark_orange\">\u5225\u500b\u306e\u3082\u306e<\/span><\/strong>\u3092\u63d0\u4f9b\u3057\u3066\u3044\u308b\u5834\u5408\u306f\u300c\u2461\u306e\u65e2\u5b58\u5951\u7d04\u306e\u89e3\u7d04&amp;\u65b0\u3057\u3044\u5951\u7d04\u3092\u7de0\u7d50\u3068\u3057\u3066\u51e6\u7406\u300d\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\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\u2462_\u5951\u7d04\u306e\u5909\u66f4.png\" alt=\"\" class=\"wp-image-2114\" srcset=\"https:\/\/kurosawa-cpa.com\/article\/wp-content\/uploads\/2023\/05\/IFRS15\u2462_\u5951\u7d04\u306e\u5909\u66f4.png 1000w, https:\/\/kurosawa-cpa.com\/article\/wp-content\/uploads\/2023\/05\/IFRS15\u2462_\u5951\u7d04\u306e\u5909\u66f4-300x150.png 300w, https:\/\/kurosawa-cpa.com\/article\/wp-content\/uploads\/2023\/05\/IFRS15\u2462_\u5951\u7d04\u306e\u5909\u66f4-768x384.png 768w\" sizes=\"(max-width: 1000px) 100vw, 1000px\" \/><\/figure>\n\n\n\n<p>\u5951\u7d04\u306e\u5909\u66f4\u306b\u95a2\u3059\u308b\u5177\u4f53\u7684\u306a\u8981\u4ef6\u306f\u3001\u4ee5\u4e0b\u306e\u57fa\u6e96\u4e0a\u306e\u8a18\u8f09\u3092\u78ba\u8a8d\u3057\u3066\u307f\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n\n<div class=\"swell-block-accordion is-style-default\">\n<details class=\"swell-block-accordion__item\" data-swl-acc=\"wrapper\"><summary class=\"swell-block-accordion__title\" data-swl-acc=\"header\"><span class=\"swell-block-accordion__label\"><strong>\u300c\u5951\u7d04\u306e\u5909\u66f4\u300d\u306b\u95a2\u3059\u308b\u57fa\u6e96\u4e0a\u306e\u8a18\u8f09<\/strong><\/span><span class=\"swell-block-accordion__icon c-switchIconBtn\" data-swl-acc=\"icon\" aria-hidden=\"true\" data-opened=\"false\"><i class=\"__icon--closed icon-plus\"><\/i><i class=\"__icon--opened icon-minus\"><\/i><\/span><\/summary><div class=\"swell-block-accordion__body\" data-swl-acc=\"body\">\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p>\u5951\u7d04\u5909\u66f4\u306b\u3064\u3044\u3066\u3001\u6b21\u306e(1)\u53ca\u3073(2)\u306e\u8981\u4ef6\u306e\u3044\u305a\u308c\u3082\u6e80\u305f\u3059\u5834\u5408\u306b\u306f\u3001\u5f53\u8a72\u5951\u7d04\u5909\u66f4\u3092 \u72ec\u7acb\u3057\u305f\u5951\u7d04\u3068\u3057\u3066\u51e6\u7406\u3059\u308b\u3002<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li>\u5225\u500b\u306e\u8ca1\u53c8\u306f\u30b5\u30fc\u30d3\u30b9(\u7b2c 34 \u9805\u53c2\u7167)\u306e\u8ffd\u52a0\u306b\u3088\u308a\u3001\u5951\u7d04\u306e\u7bc4\u56f2\u304c\u62e1\u5927\u3055\u308c\u308b\u3053\u3068<\/li>\n\n\n\n<li>\u5909\u66f4\u3055\u308c\u308b\u5951\u7d04\u306e\u4fa1\u683c\u304c\u3001\u8ffd\u52a0\u7684\u306b\u7d04\u675f\u3057\u305f\u8ca1\u53c8\u306f\u30b5\u30fc\u30d3\u30b9\u306b\u5bfe\u3059\u308b\u72ec\u7acb\u8ca9\u58f2\u4fa1\u683c\u306b\u7279\u5b9a\u306e\u5951\u7d04\u306e\u72b6\u6cc1\u306b\u57fa\u3065\u304f\u9069\u5207\u306a\u8abf\u6574\u3092\u52a0\u3048\u305f\u91d1\u984d\u5206\u3060\u3051\u5897\u984d\u3055\u308c\u308b\u3053\u3068<\/li>\n<\/ol>\n<cite>\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u7b2c29\u53f7\u300c\u53ce\u76ca\u8a8d\u8b58\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u300d30\u9805<\/cite><\/blockquote>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p>\u5951\u7d04\u5909\u66f4\u304c\u524d\u9805\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3055\u305a\u3001\u72ec\u7acb\u3057\u305f\u5951\u7d04\u3068\u3057\u3066\u51e6\u7406\u3055\u308c\u306a\u3044\u5834\u5408\u306b\u306f\u3001\u5951\u7d04\u5909 \u66f4\u65e5\u306b\u304a\u3044\u3066\u672a\u3060\u79fb\u8ee2\u3057\u3066\u3044\u306a\u3044\u8ca1\u53c8\u306f\u30b5\u30fc\u30d3\u30b9\u306b\u3064\u3044\u3066\u3001\u305d\u308c\u305e\u308c\u6b21\u306e(1)\u304b\u3089(3)\u306e\u3044\u305a\u308c\u304b\u306e\u65b9\u6cd5\u306b\u3088\u308a\u51e6\u7406\u3059\u308b\u3002<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li class=\"u-mb-ctrl u-mb-10\">\u672a\u3060\u79fb\u8ee2\u3057\u3066\u3044\u306a\u3044\u8ca1\u53c8\u306f\u30b5\u30fc\u30d3\u30b9\u304c\u5951\u7d04\u5909\u66f4\u65e5\u4ee5\u524d\u306b\u79fb\u8ee2\u3057\u305f\u8ca1\u53c8\u306f\u30b5\u30fc\u30d3\u30b9 \u3068\u5225\u500b\u306e\u3082\u306e\u3067\u3042\u308b\u5834\u5408\u306b\u306f\u3001\u5951\u7d04\u5909\u66f4\u3092\u65e2\u5b58\u306e\u5951\u7d04\u3092\u89e3\u7d04\u3057\u3066\u65b0\u3057\u3044\u5951\u7d04\u3092\u7de0\u7d50\u3057 \u305f\u3082\u306e\u3068\u4eee\u5b9a\u3057\u3066\u51e6\u7406\u3059\u308b\u3002\u6b8b\u5b58\u5c65\u884c\u7fa9\u52d9\u306b\u914d\u5206\u3059\u3079\u304d\u5bfe\u4fa1\u306e\u984d\u306f\u3001\u6b21\u306e1\u53ca\u30732\u306e \u5408\u8a08\u984d\u3068\u3059\u308b(\u9069\u7528\u6307\u91dd[\u8a2d\u4f8b 3])\u3002\n<ul class=\"wp-block-list\">\n<li>\u2460\u9867\u5ba2\u304c\u7d04\u675f\u3057\u305f\u5bfe\u4fa1(\u9867\u5ba2\u304b\u3089\u65e2\u306b\u53d7\u3051\u53d6\u3063\u305f\u984d\u3092\u542b\u3080\u3002)\u306e\u3046\u3061\u3001\u53d6\u5f15\u4fa1\u683c\u306e 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4])\u3002<\/li>\n\n\n\n<li>\u672a\u3060\u79fb\u8ee2\u3057\u3066\u3044\u306a\u3044\u8ca1\u53c8\u306f\u30b5\u30fc\u30d3\u30b9\u304c(1)\u3068(2)\u306e\u4e21\u65b9\u3092\u542b\u3080\u5834\u5408\u306b\u306f\u3001\u5951\u7d04\u5909\u66f4\u304c\u5909\u66f4\u5f8c\u306e\u5951\u7d04\u306b\u304a\u3051\u308b\u672a\u5145\u8db3\u306e\u5c65\u884c\u7fa9\u52d9\u306b\u4e0e\u3048\u308b\u5f71\u97ff\u3092\u3001\u305d\u308c\u305e\u308c(1)\u53c8\u306f(2)\u306e\u65b9\u6cd5 \u306b\u57fa\u3065\u304d\u51e6\u7406\u3059\u308b\u3002<\/li>\n<\/ol>\n<cite>\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u7b2c29\u53f7\u300c\u53ce\u76ca\u8a8d\u8b58\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u300d31\u9805<\/cite><\/blockquote>\n<\/div><\/details>\n<\/div>\n\n\n\n<h2 class=\"wp-block-heading\">\u307e\u3068\u3081<\/h2>\n\n\n\n<p>\u4eca\u56de\u306f\u53ce\u76ca\u306e\u8a8d\u8b58\u306e5\u30b9\u30c6\u30c3\u30d7\u306e\u4e00\u3064\u3081\u3067\u3042\u308b\u3001\u30b9\u30c6\u30c3\u30d71\u306b\u3064\u3044\u3066\u6df1\u5800\u308a\u3057\u3066\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>\u5951\u7d04\u306f\u58f2\u4e0a\u8a08\u4e0a\u306e\u5927\u524d\u63d0\u3067\u3042\u308a\u3001<strong>\u53ce\u76ca\u8a8d\u8b58\u306e\u305f\u3081\u306e\u6761\u4ef6\u7b49\u304c\u660e\u78ba\u306b\u306a\u3063\u3066\u3044\u308b\u3082\u306e\u3060\u3051\u304c<\/strong><\/strong><span><strong style=\"font-weight: bold;\">\u300c\u5951\u7d04\u300d\u3068\u3057\u3066\u8a8d\u3081\u3089\u308c\u308b<\/strong><\/span><\/li>\n\n\n\n<li class=\"u-mb-ctrl u-mb-10\"><strong><strong>\u57fa\u6e96\u4e0a\u306e5\u3064\u306e\u8981\u4ef6\u3092\u5168\u3066\u6e80\u305f\u3057\u3066\u59cb\u3081\u3066\u300c\u58f2\u4e0a\u8a08\u4e0a\u306e\u305f\u3081\u306e\u5341\u5206\u306a\u6839\u62e0\u3042\u308b\u5951\u7d04\u300d\u3068\u306a\u308b<\/strong><\/strong><\/li>\n\n\n\n<li class=\"u-mb-ctrl u-mb-10\"><strong>\u5951\u7d04\u3057\u3066\u3082\u8b58\u5225\u8981\u4ef6\u3092\u6e80\u305f\u305b\u306a\u3044\u5834\u5408\u306f\u3001\u4e8b\u5f8c\u7684\u306b\u8981\u4ef6\u3092\u6e80\u305f\u3057\u305f\u6642\u70b9\u3067\u53ce\u76ca\u8a8d\u8b58\u306e\u5224\u5b9a\u3092\u884c\u3046<\/strong><\/li>\n\n\n\n<li class=\"u-mb-ctrl u-mb-10\"><strong>\u5951\u7d04\u8b58\u5225\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3059\u524d\u306b\u5bfe\u4fa1\u3092\u53d7\u3051\u53d6\u3063\u305f\u5834\u5408\u306b\u306f\u3001\u305d\u306e\u5bfe\u4fa1\u306f\u8ca0\u50b5\u3068\u3057\u3066\u51e6\u7406\u3059\u308b<\/strong><\/li>\n<\/ul>\n<\/div><\/div>\n\n\n\n<p>\u305d\u308c\u3067\u306f\u4eca\u56de\u306f\u4ee5\u4e0a\u3067\u3059\u3002<\/p>\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 IFRS15\/\u65b0\u53ce\u76ca\u8a8d\u8b58\u4f1a\u8a08\u57fa\u6e96\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\u8aac\u3057\u3066\u3044\u304d\u307e\u3059\u3002 5\u30b9\u30c6\u30c3\u30d7\u306e\u6700\u521d\u306e\u691c\u8a0e\u4e8b [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":3286,"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-2030","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\/2030","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=2030"}],"version-history":[{"count":2,"href":"https:\/\/kurosawa-cpa.com\/article\/wp-json\/wp\/v2\/posts\/2030\/revisions"}],"predecessor-version":[{"id":3289,"href":"https:\/\/kurosawa-cpa.com\/article\/wp-json\/wp\/v2\/posts\/2030\/revisions\/3289"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kurosawa-cpa.com\/article\/wp-json\/wp\/v2\/media\/3286"}],"wp:attachment":[{"href":"https:\/\/kurosawa-cpa.com\/article\/wp-json\/wp\/v2\/media?parent=2030"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kurosawa-cpa.com\/article\/wp-json\/wp\/v2\/categories?post=2030"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kurosawa-cpa.com\/article\/wp-json\/wp\/v2\/tags?post=2030"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}