{"id":2160,"date":"2023-07-11T04:17:44","date_gmt":"2023-07-10T19:17:44","guid":{"rendered":"https:\/\/kurosawa-cpa.com\/?p=2160"},"modified":"2023-09-21T07:29:34","modified_gmt":"2023-09-20T22:29:34","slug":"accounting-ifrs15-9","status":"publish","type":"post","link":"https:\/\/kurosawa-cpa.com\/article\/accounting-ifrs15-9\/","title":{"rendered":"\u3010\u30b9\u30c6\u30c3\u30d75\u3011\u5c65\u884c\u7fa9\u52d9\u306e\u5145\u8db3\u306e2\u3064\u306e\u30d1\u30bf\u30fc\u30f3\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\u2468"},"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\u30d75\u306f\u4f55\u304c\u91cd\u8981\uff1f<\/li>\n\n\n\n<li>\u5c65\u884c\u7fa9\u52d9\u306e\u5145\u8db3\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>\u3069\u306e\u3088\u3046\u306a\u72b6\u614b\u306b\u306a\u3063\u305f\u3089\u5c65\u884c\u7fa9\u52d9\u306f\u5145\u8db3\u3057\u305f\u8a00\u3048\u308b\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>\u5c65\u884c\u7fa9\u52d9\u306e\u5145\u8db3\u306e\u610f\u5473<\/li>\n\n\n\n<li>\u5c65\u884c\u7fa9\u52d9\u304c\u5145\u8db3\u3055\u308c\u308b2\u3064\u306e\u30d1\u30bf\u30fc\u30f3<\/li>\n\n\n\n<li>\u3069\u3061\u3089\u306e\u30d1\u30bf\u30fc\u30f3\u306b\u8a72\u5f53\u3059\u308b\u304b\u306e\u5224\u5b9a\u65b9\u6cd5<\/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>\u30b9\u30c6\u30c3\u30d75\u3067\u306f\u3068\u3046\u3068\u3046\u5c65\u884c\u7fa9\u52d9\u306e\u5145\u8db3\u306b\u3088\u308a\u53ce\u76ca\u3092\u8a8d\u8b58\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u305f\u3060\u3057\u3001\u4e00\u53e3\u306b\u5c65\u884c\u7fa9\u52d9\u306e\u5145\u8db3\u3068\u3044\u3063\u3066\u3082\u5927\u304d\u304f2\u30d1\u30bf\u30fc\u30f3\u3042\u308a\u3001\u3069\u3061\u3089\u306e\u30d1\u30bf\u30fc\u30f3\u306b\u8a72\u5f53\u3059\u308b\u304b\u9069\u5207\u306a\u5224\u5b9a\u3092\u3057\u305f\u4e0a\u3067\u3001\u5fc5\u8981\u306b\u5fdc\u3058\u3066\u9032\u6357\u5ea6\u3082\u898b\u7a4d\u308b\u5fc5\u8981\u304c\u3042\u308a\u3001\u4e00\u5b9a\u306e\u8907\u96d1\u6027\u3092\u4f34\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u305d\u3053\u3067\u3001\u672c\u8a18\u4e8b\u3067\u306f\u3001\u5c65\u884c\u7fa9\u52d9\u306e\u5145\u8db3\u306e2\u30d1\u30bf\u30fc\u30f3\u306b\u3064\u3044\u3066\u5177\u4f53\u7684\u306b\u89e3\u8aac\u3057\u305f\u4e0a\u3067\u3001\u3069\u3061\u3089\u306e\u30d1\u30bf\u30fc\u30f3\u306b\u306a\u308b\u304b\u306e\u5224\u5b9a\u65b9\u6cd5\u306b\u3064\u3044\u3066\u3082\u89e3\u8aac\u3057\u3066\u3044\u304d\u307e\u3059\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-swl-pale-02-background-color has-background\"><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><strong><strong>\u30b3\u30c1\u30e9\u306e\u8a18\u4e8b\u3082\u30c1\u30a7\u30c3\u30af<\/strong><\/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=\"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\">Go Beyond Borders\uff5cSK\u56fd\u969b\u4f1a\u8a08\u4e8b&#8230;<\/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\/article\/wp-content\/uploads\/2023\/04\/\u65b0\u53ce\u76ca\u8a8d\u8b58\u57fa\u6e96\u653b\u7565\u2461r.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\/article\/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<p>\u4eca\u56de\u306f\u3053\u306e5\u30b9\u30c6\u30c3\u30d7\u306e\u3046\u3061\u306e\u6700\u5f8c\u306e\u30b9\u30c6\u30c3\u30d7\u3001<strong>\u30b9\u30c6\u30c3\u30d75<\/strong>\u306e<strong>\u300c\u5c65\u884c\u7fa9\u52d9\u306e\u5145\u8db3\u300d<\/strong>\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u5c65\u884c\u7fa9\u52d9\u306e\u5145\u8db3\u3068\u306f\uff1f<\/h2>\n\n\n\n<p>\u5c65\u884c\u7fa9\u52d9\u3068\u306f\u300c\u7d04\u675f\u300d\u306e\u3053\u3068\u3067\u3042\u308b\u3068\u4ee5\u4e0b\u306e\u8a18\u4e8b\u3067\u89e3\u8aac\u3057\u307e\u3057\u305f\u3002<\/p>\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><strong>\u30b3\u30c1\u30e9\u306e\u8a18\u4e8b\u3082\u30c1\u30a7\u30c3\u30af<\/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=\"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\">Go Beyond Borders\uff5cSK\u56fd\u969b\u4f1a\u8a08\u4e8b&#8230;<\/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\/article\/wp-content\/uploads\/2023\/04\/\u65b0\u53ce\u76ca\u8a8d\u8b58\u57fa\u6e96\u653b\u7565\u2463r.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\/article\/accounting-ifrs15-4\/\" target=\"_blank\" rel=\"noopener 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class=\"cap_box_content\">\n<p>\u8eca\u3092\u8cfc\u5165\u3059\u308b\u5834\u5408\u3001\u8eca\u3092\u4f7f\u3063\u3066\u3044\u3064\u3067\u3082\u81ea\u7531\u306b\u79fb\u52d5\u3067\u304d\u308b\u3068\u3044\u3046\u3053\u3068\u304c\u3001\u300c\u8eca\u300d\u3068\u3044\u3046\u8cc7\u7523\u304b\u3089\u751f\u307f\u51fa\u3055\u308c\u308b\u4fbf\u76ca\u3068\u306a\u308b\u3002<\/p>\n\n\n\n<p>\u305d\u306e\u305f\u3081\u3001\u305d\u306e\u8eca\u306e\u9375\u3092\u53d7\u3051\u53d6\u3063\u3066\u3001\u3044\u3064\u3067\u3082\u81ea\u7531\u306b\u305d\u306e\u8eca\u3092\u4f7f\u7528\u3067\u304d\u308b\u72b6\u614b\u306b\u306a\u3063\u305f\u6642\u70b9\u3067\u3001\u8eca\u306b\u5bfe\u3059\u308b\u652f\u914d\u3092\u7372\u5f97\u3057\u305f\u3068\u8a00\u3048\u308b\u3002<\/p>\n<\/div><\/div>\n\n\n\n<h3 class=\"wp-block-heading\">\u8cc7\u7523\u306b\u5bfe\u3059\u308b\u652f\u914d\u306e\u79fb\u8ee2\u3092\u691c\u8a0e\u3059\u308b\u969b\u306e5\u3064\u306e\u6307\u6a19<\/h3>\n\n\n\n<p>\u4e00\u6642\u70b9\u3067\u5c65\u884c\u7fa9\u52d9\u3092\u5145\u8db3\u3059\u308b\u30d1\u30bf\u30fc\u30f3\u306e\u5834\u5408\u3001\u8cc7\u7523\u306b\u5bfe\u3059\u308b\u652f\u914d\u304c\u9867\u5ba2\u306b\u79fb\u8ee2\u3057\u305f\u6642\u70b9\u3067\u7d04\u675f\u3092\u679c\u305f\u3057\u305f\u3001\u3064\u307e\u308a\u5c65\u884c\u7fa9\u52d9\u3092\u5145\u8db3\u3057\u305f\u3068\u8003\u3048\u308b\u3068\u3044\u3046\u3053\u3068\u3067\u3057\u305f\u3002<\/p>\n\n\n\n<p>\u3067\u306f\u3001\u3069\u306e\u6642\u70b9\u3067\u8cc7\u7523\u306b\u5bfe\u3059\u308b\u652f\u914d\u304c\u79fb\u8ee2\u3057\u305f\u3068\u8003\u3048\u3089\u308c\u308b\u3067\u3057\u3087\u3046\u304b\uff1f<\/p>\n\n\n\n<p>\u5546\u54c1\u8ca9\u58f2\u306e\u5834\u5408\u7b49\u306f\u975e\u5e38\u306b\u5358\u7d14\u3067\u3042\u308a\u3001\u5148\u7a0b\u306e\u8eca\u306e\u4f8b\u306e\u901a\u308a\u3001\u9867\u5ba2\u304b\u3089\u4ee3\u91d1\u3092\u53d7\u3051\u53d6\u3063\u3066\u3001\u5bfe\u8c61\u306e\u5546\u54c1\u3092\u9867\u5ba2\u306b\u5f15\u304d\u6e21\u3057\u305f\u6642\u70b9\u304c\u300c\u8cc7\u7523\u306b\u5bfe\u3059\u308b\u652f\u914d\u300d\u304c\u79fb\u8ee2\u3057\u305f\u6642\u70b9\u3068\u8003\u3048\u3066\u554f\u984c\u306a\u3044\u304b\u3068\u601d\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\/07\/IFRS15\u2468_\u652f\u914d\u304c\u79fb\u8ee2\u3059\u308b\u6642\u70b9.png\" alt=\"\" class=\"wp-image-2256\" srcset=\"https:\/\/kurosawa-cpa.com\/article\/wp-content\/uploads\/2023\/07\/IFRS15\u2468_\u652f\u914d\u304c\u79fb\u8ee2\u3059\u308b\u6642\u70b9.png 1000w, https:\/\/kurosawa-cpa.com\/article\/wp-content\/uploads\/2023\/07\/IFRS15\u2468_\u652f\u914d\u304c\u79fb\u8ee2\u3059\u308b\u6642\u70b9-300x150.png 300w, https:\/\/kurosawa-cpa.com\/article\/wp-content\/uploads\/2023\/07\/IFRS15\u2468_\u652f\u914d\u304c\u79fb\u8ee2\u3059\u308b\u6642\u70b9-768x384.png 768w\" sizes=\"(max-width: 1000px) 100vw, 1000px\" \/><\/figure>\n\n\n\n<p>\u305f\u3060\u3057\u3001\u5b9f\u52d9\u3067\u306f\u3053\u306e\u3088\u3046\u306a\u5358\u7d14\u306a\u30b1\u30fc\u30b9\u3070\u304b\u308a\u3067\u306f\u306a\u304f\u3001\u3069\u306e\u6642\u70b9\u3067\u652f\u914d\u304c\u79fb\u8ee2\u3057\u305f\u8003\u3048\u308b\u3079\u304d\u304b\u60a9\u3080\u30b1\u30fc\u30b9\u3082\u3042\u308b\u304b\u3068\u601d\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u305d\u3053\u3067\u3001\u4f1a\u8a08\u57fa\u6e96\u3067\u306f\u8cc7\u7523\u306b\u5bfe\u3059\u308b\u652f\u914d\u304c\u79fb\u8ee2\u3057\u305f\u5426\u304b\u3092\u691c\u8a0e\u3059\u308b\u969b\u306b\u8003\u616e\u3059\u3079\u304d\u3001<strong>5\u3064\u306e\u6307\u6a19<\/strong>\u3092\u793a\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u8cc7\u7523\u306b\u5bfe\u3059\u308b\u652f\u914d\u306e\u79fb\u8ee2\u306e\u30bf\u30a4\u30df\u30f3\u30b0\u3001\u3059\u306a\u308f\u3061\u5c65\u884c\u7fa9\u52d9\u3092\u5145\u8db3\u3059\u308b\u30bf\u30a4\u30df\u30f3\u30b0\u3092\u691c\u8a0e\u3059\u308b\u969b\u306b\u306f\u3001\u3053\u306e5\u3064\u306e\u6307\u6a19\u3092\u7dcf\u5408\u7684\u306b\u52d8\u6848\u3057\u3066\u3001\u6700\u7d42\u7684\u306b\u53ce\u76ca\u8a8d\u8b58\u306e\u30bf\u30a4\u30df\u30f3\u30b0\u3092\u6c7a\u5b9a\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\/07\/IFRS15\u2468_5\u3064\u306e\u6307\u6a19r.png\" alt=\"\" class=\"wp-image-2258\" srcset=\"https:\/\/kurosawa-cpa.com\/article\/wp-content\/uploads\/2023\/07\/IFRS15\u2468_5\u3064\u306e\u6307\u6a19r.png 1000w, https:\/\/kurosawa-cpa.com\/article\/wp-content\/uploads\/2023\/07\/IFRS15\u2468_5\u3064\u306e\u6307\u6a19r-300x150.png 300w, https:\/\/kurosawa-cpa.com\/article\/wp-content\/uploads\/2023\/07\/IFRS15\u2468_5\u3064\u306e\u6307\u6a19r-768x384.png 768w\" sizes=\"(max-width: 1000px) 100vw, 1000px\" \/><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\">\u2461 <strong>\u4e00\u5b9a\u671f\u9593\u306b\u6e21\u3063\u3066\u5c65\u884c\u7fa9\u52d9\u3092\u5145\u8db3\u3059\u308b\u30d1\u30bf\u30fc\u30f3<\/strong><\/h2>\n\n\n\n<p>\u4e00\u65b9\u3001\u300c\u4e00\u5b9a\u671f\u9593\u306b\u6e21\u3063\u3066\u5c65\u884c\u7fa9\u52d9\u3092\u5145\u8db3\u300d\u3068\u306f\u3001\u6642\u9593\u3084\u4f5c\u696d\u306e\u9032\u6357\u306b\u4f34\u3063\u3066\u5f90\u3005\u306b\u7d04\u675f\u3092\u679c\u305f\u3057\u3066\u3044\u304f\u30d1\u30bf\u30fc\u30f3\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u5178\u578b\u7684\u306a\u4f8b\u3068\u3057\u3066\u3001\u7d66\u4e0e\u51e6\u7406\u3084\u7d4c\u7406\u51e6\u7406\u7b49\u306e\u4ee3\u884c\u30b5\u30fc\u30d3\u30b9\u3084\u3001\u30d3\u30eb\u306e\u5efa\u8a2d\u3001\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u306e\u958b\u767a\u306a\u3069\u304c\u6319\u3052\u3089\u308c\u307e\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>\u8eca\u3092\u8ca9\u58f2\u3059\u308b\u5834\u5408\u306b\u3001\u6570\u5e74\u9593\u306e\u4fdd\u8a3c\u304c\u3064\u304f\u30b1\u30fc\u30b9\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u3053\u306e\u5834\u5408\u3001\u3053\u306e\u7d04\u675f\u3057\u305f\u671f\u9593\u306f\u6b63\u5e38\u306b\u8eca\u304c\u7a3c\u50cd\u3059\u308b\u3053\u3068\u3092\u4fdd\u8a3c\u3059\u308b\uff08\u6545\u969c\u3057\u305f\u5834\u5408\u306a\u3069\u306b\u4fee\u7406\u3092\u884c\u3046\u3053\u3068\u3092\u4fdd\u8a3c\u3059\u308b\uff09\u3068\u3044\u3046\u300c\u5c65\u884c\u7fa9\u52d9\uff1d\u7d04\u675f\u300d\u304c\u767a\u751f\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u3053\u306e\u3088\u3046\u306a\u30b1\u30fc\u30b9\u306b\u304a\u3044\u3066\u306f\u3001\u305d\u306e\u7d04\u675f\u3057\u305f\u6642\u9593\uff08\u5e74\u6570\uff09\u304c\u7d4c\u3064\u306b\u3064\u308c\u3066\u3001\u7d04\u675f\u3092\u679c\u305f\u3057\u3066\u3044\u308b\uff08\u3064\u307e\u308a\u8eca\u304c\u6b63\u5e38\u306b\u52d5\u304f\u3053\u3068\u3092\u4fdd\u8a3c\u3057\u3066\u3044\u308b\uff09\u3068\u8003\u3048\u3089\u308c\u307e\u3059\u3002<\/p>\n<\/div><\/div>\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\/07\/IFRS15\u2468_\u4e00\u5b9a\u306e\u671f\u9593\u306b\u6e21\u308a\u5145\u8db3.png\" alt=\"\" class=\"wp-image-2259\" srcset=\"https:\/\/kurosawa-cpa.com\/article\/wp-content\/uploads\/2023\/07\/IFRS15\u2468_\u4e00\u5b9a\u306e\u671f\u9593\u306b\u6e21\u308a\u5145\u8db3.png 1000w, https:\/\/kurosawa-cpa.com\/article\/wp-content\/uploads\/2023\/07\/IFRS15\u2468_\u4e00\u5b9a\u306e\u671f\u9593\u306b\u6e21\u308a\u5145\u8db3-300x150.png 300w, https:\/\/kurosawa-cpa.com\/article\/wp-content\/uploads\/2023\/07\/IFRS15\u2468_\u4e00\u5b9a\u306e\u671f\u9593\u306b\u6e21\u308a\u5145\u8db3-768x384.png 768w\" sizes=\"(max-width: 1000px) 100vw, 1000px\" \/><\/figure>\n\n\n\n<h3 class=\"wp-block-heading\">\u898b\u7a4d\u3063\u305f\u9032\u6357\u5ea6\u306b\u57fa\u3065\u304d\u53ce\u76ca\u3092\u8a8d\u8b58\u3059\u308b<\/h3>\n\n\n\n<p>\u4e00\u5b9a\u671f\u9593\u306b\u6e21\u3063\u3066\u5c65\u884c\u7fa9\u52d9\u3092\u5145\u8db3\u3059\u308b\u30d1\u30bf\u30fc\u30f3\u306e\u5834\u5408\u3001\u7d04\u675f\u3092\u679c\u305f\u3059\u307e\u3067\u306e\u9032\u6357\u5ea6\u3092\u898b\u7a4d\u3063\u3066\u3001\u5404\u4f1a\u8a08\u671f\u9593\u672b\u306b\u305d\u306e\u9032\u6357\u5ea6\u306b\u5fdc\u3058\u3066\u53ce\u76ca\u3092\u8a8d\u8b58\u3057\u3066\u3044\u304d\u307e\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>\u9032\u6357\u5ea6\u3068\u306f\uff1f<\/strong><\/span><\/div><div class=\"cap_box_content\">\n<p>\u300c\u9032\u6357\u5ea6\u300d\u3068\u306f\u3001\u9867\u5ba2\u3068\u3057\u305f\u7d04\u675f\u3092\u3069\u306e\u7a0b\u5ea6\u679c\u305f\u3057\u305f\u304b\u3092\u8868\u3057\u305f\u3082\u306e<\/p>\n<\/div><\/div>\n\n\n\n<p>\u5546\u54c1\u8ca9\u58f2\u306e\u5834\u5408\u3001\u300c\u5546\u54c1\u306e\u5f15\u304d\u6e21\u3057\u300d\u3068\u3044\u3046\u7d04\u675f\u306f\u3001\u5546\u54c1\u3092\u9867\u5ba2\u306b\u6e21\u3057\u305f\u6642\u70b9\u3067\u7d04\u675f\u304c\u679c\u305f\u3055\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u4e00\u65b9\u3067\u30012\u5e74\u4fdd\u8a3c\u306e\u3088\u3046\u306a\u30b5\u30fc\u30d3\u30b9\u306e\u5834\u5408\u30012\u5e74\u5f8c\u306b\u4e00\u6c17\u306b\u3053\u306e\u7d04\u675f\u679c\u305f\u3055\u308c\u308b\u308f\u3051\u3067\u306f\u306a\u304f\u3001\u305d\u306e\u4fdd\u8a3c\u671f\u9593\u306b\u5f90\u3005\u306b\u7d04\u675f\u304c\u679c\u305f\u3055\u308c\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u3053\u306e2\u5e74\u9593\u306e\u7d04\u675f\u306b\u3064\u3044\u3066\u3001\u73fe\u6642\u70b9\u3067\u3069\u306e\u7a0b\u5ea6\u679c\u305f\u3057\u305f\u304b\u3092\u8868\u3057\u305f\u3082\u306e\u304c\u300c\u9032\u6357\u5ea6\u300d\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u9032\u6357\u5ea6\u306e\u898b\u7a4d\u308a\u65b9\u6cd5<\/h3>\n\n\n\n<p>\u4e00\u5b9a\u671f\u9593\u306b\u6e21\u308a\u5c65\u884c\u7fa9\u52d9\u3092\u5145\u8db3\u3059\u308b\u65b9\u6cd5\u3067\u53ce\u76ca\u3092\u8a8d\u8b58\u3067\u304d\u308b\u306e\u306f\u3001\u57fa\u672c\u7684\u306b\u9032\u6357\u5ea6\u304c\u5408\u7406\u7684\u306b\u898b\u7a4d\u308b\u3053\u3068\u304c\u53ef\u80fd\u306a\u5834\u5408\u306e\u307f\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u3053\u306e\u9032\u6357\u5ea6\u306e\u898b\u7a4d\u308a\u65b9\u6cd5\u3068\u3057\u3066\u306f\u3001\u300c\u30a2\u30a6\u30c8\u30d7\u30c3\u30c8\u6cd5\u300d\u3068\u300c\u30a4\u30f3\u30d7\u30c3\u30c8\u6cd5\u300d\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<div class=\"swell-block-accordion\">\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\">\u3010\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u9069\u7528\u6307\u91dd\u7b2c30\u53f715\u9805\u3011\uff08\u30bf\u30c3\u30d7\u3059\u308b\u3068\u958b\u304d\u307e\u3059\uff09<\/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<div class=\"wp-block-group is-style-bg_grid has-swl-gray-background-color has-background\"><div class=\"wp-block-group__inner-container is-layout-constrained wp-block-group-is-layout-constrained\">\n<p>\u5b8c\u5168\u306a\u5c65\u884c\u7fa9\u52d9\u306e\u5145\u8db3\u306b\u5411\u3051\u3066\u8ca1\u53c8\u306f\u30b5\u30fc\u30d3\u30b9\u306b\u5bfe\u3059\u308b\u652f\u914d\u3092\u9867\u5ba2\u306b\u79fb\u8ee2\u3059\u308b\u969b\u306e\u4f01\u696d\u306e\u5c65\u884c\u3092\u63cf\u5199\u3059\u308b\u9032\u6357\u5ea6\uff08\u4ee5\u4e0b\u300c\u5c65\u884c\u7fa9\u52d9\u306e\u5145\u8db3\u306b\u4fc2\u308b\u9032\u6357\u5ea6\u300d\u3068\u3044\u3046\u3002\uff09\u306e\u9069\u5207\u306a\u898b\u7a4d\u308a\uff08\u4f1a\u8a08\u57fa\u6e96\u7b2c41\u9805\uff09\u306e\u65b9\u6cd5\u306b\u306f\u3001\u30a2\u30a6\u30c8\u30d7\u30c3\u30c8\u6cd5\uff08\u7b2c 17 \u9805\u304b\u3089\u7b2c 19 \u9805\u53c2\u7167\uff09\u3068\u30a4\u30f3\u30d7\u30c3\u30c8\u6cd5\uff08\u7b2c20\u9805\u304b\u3089\u7b2c22\u9805\u53c2\u7167\uff09\u304c\u3042\u308a\u3001\u305d\u306e\u65b9\u6cd5\u3092\u6c7a\u5b9a\u3059\u308b\u306b\u3042\u305f\u3063\u3066\u306f\u3001\u8ca1\u53c8\u306f\u30b5 \u30fc\u30d3\u30b9\u306e\u6027\u8cea\u3092\u8003\u616e\u3059\u308b\u3002<\/p>\n<\/div><\/div>\n<\/div><\/details>\n<\/div>\n\n\n\n<p>\u9032\u6357\u5ea6\u3092\u898b\u7a4d\u308b\u969b\u306f\u3001\u5546\u54c1\u3084\u30b5\u30fc\u30d3\u30b9\u306e\u6027\u8cea\u3092\u8003\u616e\u3057\u305f\u4e0a\u3067\u3001\u6700\u3082\u5408\u7406\u7684\u306b\u9032\u6357\u5ea6\u3092\u898b\u7a4d\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u65b9\u6cd5\u3092\u4f7f\u7528\u3059\u308b\u5fc5\u8981\u304c\u3042\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\/07\/IFRS15\u2468_\u9032\u6357\u5ea6\u306e\u898b\u7a4d\u308arr.png\" alt=\"\" class=\"wp-image-2265\" srcset=\"https:\/\/kurosawa-cpa.com\/article\/wp-content\/uploads\/2023\/07\/IFRS15\u2468_\u9032\u6357\u5ea6\u306e\u898b\u7a4d\u308arr.png 1000w, https:\/\/kurosawa-cpa.com\/article\/wp-content\/uploads\/2023\/07\/IFRS15\u2468_\u9032\u6357\u5ea6\u306e\u898b\u7a4d\u308arr-300x150.png 300w, https:\/\/kurosawa-cpa.com\/article\/wp-content\/uploads\/2023\/07\/IFRS15\u2468_\u9032\u6357\u5ea6\u306e\u898b\u7a4d\u308arr-768x384.png 768w\" sizes=\"(max-width: 1000px) 100vw, 1000px\" \/><\/figure>\n\n\n\n<h3 class=\"wp-block-heading\">\u4e00\u5b9a\u306e\u671f\u9593\u306b\u6e21\u3063\u3066\u5c65\u884c\u7fa9\u52d9\u3092\u5145\u8db3\u3059\u308b\u30d1\u30bf\u30fc\u30f3\u306e\u5177\u4f53\u4f8b<\/h3>\n\n\n\n<p>\u3053\u3053\u304b\u3089\u306f\u7c21\u5358\u306a\u4f8b\u3092\u4f7f\u3063\u3066\u4e00\u5b9a\u306e\u671f\u9593\u306b\u6e21\u3063\u3066\u5c65\u884c\u7fa9\u52d9\u3092\u5145\u8db3\u3059\u308b\u30d1\u30bf\u30fc\u30f3\u306e\u53ce\u76ca\u8a8d\u8b58\u3092\u898b\u3066\u3044\u304d\u305f\u3044\u3068\u601d\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u4f8b\u3048\u3070\u4ee5\u4e0b\u306e\u30b1\u30fc\u30b9\u3092\u60f3\u5b9a\u3057\u3066\u307f\u307e\u3059\u3002<\/p>\n\n\n\n<div class=\"swell-block-capbox cap_box is-style-inner\" data-colset=\"col3\"><div class=\"cap_box_ttl\"><span><strong>\u30b1\u30fc\u30b9\u30b9\u30bf\u30c7\u30a3\u30fc<\/strong><\/span><\/div><div class=\"cap_box_content\">\n<p>\u4ee5\u4e0b\u3092\u524d\u63d0\u3068\u3057\u305f\u5834\u5408\u3001X2\u5e743\u670831\u65e5\u306b\u8a8d\u8b58\u3059\u3079\u304d\u53ce\u76ca\u306f\u3044\u304f\u3089\u306b\u306a\u308b\u304b\uff1f<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u8eca\u306e\u8ca9\u58f2\u5951\u7d04\u304b\u3089\u300c2\u5e74\u9593\u306e\u8eca\u306e\u4fdd\u8a3c\u300d\u304c\u5225\u500b\u306e\u5c65\u884c\u7fa9\u52d9\u3068\u3057\u3066\u8b58\u5225\u3055\u308c\u305f<\/li>\n\n\n\n<li>\u4e00\u5b9a\u306e\u671f\u9593\u306b\u6e21\u308a\u5145\u8db3\u3055\u308c\u308b\u5c65\u884c\u7fa9\u52d9\u3067\u3042\u308a\u300140\u4e07\u5186\u306e\u53d6\u5f15\u4fa1\u683c\u304c\u914d\u5206\u3055\u308c\u305f<\/li>\n\n\n\n<li>X1\u5e744\u67081\u65e5\u306b\u8eca\u304c\u9867\u5ba2\u306b\u5f15\u304d\u6e21\u3055\u308c\u3001\u4fdd\u8a3c\u306f\u5f15\u304d\u6e21\u3057\u65e5\u304b\u30892\u5e74\u9593\u6709\u52b9\u3067\u3042\u308b<\/li>\n<\/ul>\n<\/div><\/div>\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\/07\/IFRS15\u2468_\u4e00\u5b9a\u306e\u671f\u9593\u306e\u5177\u4f53\u4f8b.png\" alt=\"\" class=\"wp-image-2263\" srcset=\"https:\/\/kurosawa-cpa.com\/article\/wp-content\/uploads\/2023\/07\/IFRS15\u2468_\u4e00\u5b9a\u306e\u671f\u9593\u306e\u5177\u4f53\u4f8b.png 1000w, https:\/\/kurosawa-cpa.com\/article\/wp-content\/uploads\/2023\/07\/IFRS15\u2468_\u4e00\u5b9a\u306e\u671f\u9593\u306e\u5177\u4f53\u4f8b-300x150.png 300w, https:\/\/kurosawa-cpa.com\/article\/wp-content\/uploads\/2023\/07\/IFRS15\u2468_\u4e00\u5b9a\u306e\u671f\u9593\u306e\u5177\u4f53\u4f8b-768x384.png 768w\" sizes=\"(max-width: 1000px) 100vw, 1000px\" \/><\/figure>\n\n\n\n<p>\u307e\u305a\u306fX2\u5e743\u670831\u65e5\u6642\u70b9\u3067\u306e\u9032\u6357\u5ea6\u3092\u7b97\u5b9a\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p>X2\u5e743\u670831\u65e5\u6642\u70b9\u3067\u306f\u30012\u5e74\u9593\u306e\u4fdd\u8a3c\u3001\u3064\u307e\u308a730\u65e5\uff08365\u65e5\u00d72\u5e74\uff09\u306e\u4fdd\u8a3c\u306e\u3046\u3061\u3001365\u65e5\u5206\u306e\u4fdd\u8a3c\u3092\u5b8c\u4e86\u3057\u305f\u3053\u3068\u306b\u306a\u308a\u307e\u3059\uff08365\u65e5\u5206\u306e\u4fdd\u8a3c\u306e\u7d04\u675f\u3092\u679c\u305f\u3057\u305f\uff09\u3002<\/p>\n\n\n\n<p class=\"is-style-icon_pen\"><strong>\u9032\u6357\u5ea6\uff1a365\u65e5 \/ 730\u65e5 = 50%<\/strong><\/p>\n\n\n\n<p>\u53ce\u76ca\u8a8d\u8b58\u984d\u306f\u3001\u3053\u306e\u7b97\u5b9a\u3055\u308c\u305f\u9032\u6357\u5ea6\u306b\u3001\u914d\u5206\u3055\u308c\u305f\u53d6\u5f15\u4fa1\u984d\u3092\u4e57\u3058\u308b\u3053\u3068\u3067\u7b97\u51fa\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"is-style-icon_pen\"><strong>\u53ce\u76ca\u8a8d\u8b58\u984d\uff1a\u53d6\u5f15\u4fa1\u683c40\u4e07\u5186 \u00d7 \u9032\u6357\u5ea650% = 20\u4e07\u5186<\/strong><\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u3069\u3061\u3089\u306e\u30d1\u30bf\u30fc\u30f3\u3067\u5c65\u884c\u7fa9\u52d9\u3092\u5145\u8db3\u3059\u308b\u304b\u306e\u5224\u65ad<\/h2>\n\n\n\n<p>\u5951\u7d04\u304b\u3089\u8b58\u5225\u3055\u308c\u305f\u5c65\u884c\u7fa9\u52d9\u304c\u3069\u3061\u3089\u306e\u30d1\u30bf\u30fc\u30f3\u306e\u3082\u306e\u304b\u306f\u53d6\u5f15\u958b\u59cb\u65e5\u306b\u5224\u5b9a\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>\u8b58\u5225\u3055\u308c\u305f\u5c65\u884c\u7fa9\u52d9\u304c\u3001\u4ee5\u4e0b\u306e\u3044\u305a\u308c\u306b\u8a72\u5f53\u3059\u308b\u304b\u306f\u53d6\u5f15\u958b\u59cb\u65e5\u306b\u5224\u5b9a\u3059\u308b\u3002<\/strong><\/p>\n\n\n\n<p><strong>\u2460\u4e00\u6642\u70b9\u3067\u5145\u8db3\u3055\u308c\u308b\u3082\u306e<\/strong><br><strong>\u2461\u4e00\u5b9a\u306e\u671f\u9593\u306b\u6e21\u308a\u5145\u8db3\u3055\u308c\u308b\u3082\u306e<\/strong><\/p>\n<\/div><\/div>\n\n\n\n<div class=\"swell-block-accordion\">\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\">\u3010\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u7b2c29\u53f736\u9805\u3011\uff08\u30bf\u30c3\u30d7\u3059\u308b\u3068\u958b\u304d\u307e\u3059\uff09<\/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<div class=\"wp-block-group is-style-bg_grid has-swl-gray-background-color has-background\"><div class=\"wp-block-group__inner-container is-layout-constrained wp-block-group-is-layout-constrained\">\n<p>\u5951\u7d04\u306b\u304a\u3051\u308b\u53d6\u5f15\u958b\u59cb\u65e5\u306b\u3001\u7b2c38\u9805\u53ca\u3073\u7b2c39\u9805\u306b\u5f93\u3063\u3066\u3001\u8b58\u5225\u3055\u308c\u305f\u5c65\u884c\u7fa9\u52d9\u306e\u305d\u308c\u305e\u308c\u304c\u3001\u4e00\u5b9a\u306e\u671f\u9593\u306b\u308f\u305f\u308a\u5145\u8db3\u3055\u308c\u308b\u3082\u306e\u304b\u53c8\u306f\u4e00\u6642\u70b9\u3067\u5145\u8db3\u3055\u308c\u308b\u3082\u306e\u304b\u3092\u5224\u5b9a\u3059\u308b\u3002<\/p>\n<\/div><\/div>\n<\/div><\/details>\n<\/div>\n\n\n\n<h3 class=\"wp-block-heading\">\u5177\u4f53\u7684\u306a\u5224\u5b9a\u65b9\u6cd5<\/h3>\n\n\n\n<p>\u4f1a\u8a08\u57fa\u6e96\u3067\u306f\u3069\u3061\u3089\u304b\u3067\u53d6\u308a\u6271\u3046\u304b\u5224\u5b9a\u3059\u308b\u305f\u3081\u306e\u306e3\u3064\u306e\u8981\u4ef6\u304c\u8a2d\u3051\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p><strong>3\u3064\u306e\u8981\u4ef6\u306e\u3044\u305a\u308c\u304b\u3092\u6e80\u305f\u3059\u5834\u5408\uff1a\u300c\u4e00\u5b9a\u306e\u671f\u9593\u306b\u6e21\u308a\u5145\u8db3\u3055\u308c\u308b\u5c65\u884c\u7fa9\u52d9\u300d<br>3\u3064\u306e\u8981\u4ef6\u306e\u3044\u305a\u308c\u3082\u6e80\u305f\u3055\u306a\u3044\u5834\u5408\uff1a\u300c\u4e00\u6642\u70b9\u306b\u5145\u8db3\u3055\u308c\u308b\u5c65\u884c\u7fa9\u52d9\u300d<\/strong><\/p>\n\n\n\n<div class=\"swell-block-capbox cap_box is-style-small_ttl\"><div class=\"cap_box_ttl\"><span><strong>\u5c65\u884c\u7fa9\u52d9\u304c\u3069\u3061\u3089\u306e\u30d1\u30bf\u30fc\u30f3\u306b\u306a\u308b\u304b\u3092\u5224\u5b9a\u3059\u308b\u305f\u3081\u306e\u8981\u4ef6<\/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\">\u4f01\u696d\u304c\u9867\u5ba2\u3068\u306e\u5951\u7d04\u306b\u304a\u3051\u308b\u7fa9\u52d9\u3092\u5c65\u884c\u3059\u308b\u306b\u3064\u308c\u3066\u3001\u9867\u5ba2\u304c\u4fbf\u76ca\u3092\u4eab\u53d7\u3059\u308b\u3053\u3068<\/li>\n\n\n\n<li class=\"u-mb-ctrl u-mb-10\">\u4f01\u696d\u304c\u9867\u5ba2\u3068\u306e\u5951\u7d04\u306b\u304a\u3051\u308b\u7fa9\u52d9\u3092\u5c65\u884c\u3059\u308b\u3053\u3068\u306b\u3088\u308a\u3001\u8cc7\u7523\u304c\u751f\u3058\u308b\u53c8\u306f\u8cc7\u7523\u306e\u4fa1\u5024\u304c\u5897\u52a0\u3057\u3001\u5f53\u8a72\u8cc7\u7523\u304c\u751f\u3058\u308b\u53c8\u306f\u5f53\u8a72\u8cc7\u7523\u306e\u4fa1\u5024\u304c\u5897\u52a0\u3059\u308b\u306b\u3064\u308c\u3066\u3001\u9867\u5ba2\u304c\u5f53\u8a72\u8cc7\u7523\u3092\u652f\u914d\u3059\u308b\u3053\u3068<\/li>\n\n\n\n<li>\u6b21\u306e\u8981\u4ef6\u306e\u3044\u305a\u308c\u3082\u6e80\u305f\u3059\u3053\u3068\n<ul class=\"wp-block-list\">\n<li>\u4f01\u696d\u304c\u9867\u5ba2\u3068\u306e\u5951\u7d04\u306b\u304a\u3051\u308b\u7fa9\u52d9\u3092\u5c65\u884c\u3059\u308b\u3053\u3068\u306b\u3088\u308a\u3001\u5225\u306e\u7528\u9014\u306b\u8ee2\u7528\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u306a\u3044\u8cc7\u7523\u304c\u751f\u3058\u308b\u3053\u3068<\/li>\n\n\n\n<li>\u4f01\u696d\u304c\u9867\u5ba2\u3068\u306e\u5951\u7d04\u306b\u304a\u3051\u308b\u7fa9\u52d9\u306e\u5c65\u884c\u3092\u5b8c\u4e86\u3057\u305f\u90e8\u5206\u306b\u3064\u3044\u3066\u3001\u5bfe\u4fa1\u3092\u53ce\u53d7\u3059\u308b\u5f37\u5236\u529b\u306e\u3042\u308b\u6a29\u5229\u3092\u6709\u3057\u3066\u3044\u308b\u3053\u3068<\/li>\n<\/ul>\n<\/li>\n<\/ol>\n<\/div><\/div>\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\/07\/IFRS15\u2468_\u5224\u5b9a\u30d5\u30ed\u30fc\u30c1\u30e3\u30fc\u30c8.png\" alt=\"\" class=\"wp-image-2266\" srcset=\"https:\/\/kurosawa-cpa.com\/article\/wp-content\/uploads\/2023\/07\/IFRS15\u2468_\u5224\u5b9a\u30d5\u30ed\u30fc\u30c1\u30e3\u30fc\u30c8.png 1000w, https:\/\/kurosawa-cpa.com\/article\/wp-content\/uploads\/2023\/07\/IFRS15\u2468_\u5224\u5b9a\u30d5\u30ed\u30fc\u30c1\u30e3\u30fc\u30c8-300x150.png 300w, https:\/\/kurosawa-cpa.com\/article\/wp-content\/uploads\/2023\/07\/IFRS15\u2468_\u5224\u5b9a\u30d5\u30ed\u30fc\u30c1\u30e3\u30fc\u30c8-768x384.png 768w\" sizes=\"(max-width: 1000px) 100vw, 1000px\" \/><\/figure>\n\n\n\n<h3 class=\"wp-block-heading\">\uff13\u3064\u306e\u8981\u4ef6\u306e\u5177\u4f53\u7684\u306a\u5185\u5bb9<\/h3>\n\n\n\n<p>3\u3064\u306e\u8981\u4ef6\u306b\u3064\u3044\u3066\u5177\u4f53\u7684\u306a\u30a4\u30e1\u30fc\u30b8\u3092\u6301\u3064\u305f\u3081\u306b\u3001\u305d\u308c\u305e\u308c\u306e\u7c21\u5358\u306a\u4f8b\u3092\u6319\u3052\u3066\u3044\u304d\u305f\u3044\u3068\u601d\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<ol class=\"is-style-num_circle wp-block-list\">\n<li 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[&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":3285,"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-2160","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\/2160","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=2160"}],"version-history":[{"count":2,"href":"https:\/\/kurosawa-cpa.com\/article\/wp-json\/wp\/v2\/posts\/2160\/revisions"}],"predecessor-version":[{"id":3300,"href":"https:\/\/kurosawa-cpa.com\/article\/wp-json\/wp\/v2\/posts\/2160\/revisions\/3300"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kurosawa-cpa.com\/article\/wp-json\/wp\/v2\/media\/3285"}],"wp:attachment":[{"href":"https:\/\/kurosawa-cpa.com\/article\/wp-json\/wp\/v2\/media?parent=2160"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kurosawa-cpa.com\/article\/wp-json\/wp\/v2\/categories?post=2160"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kurosawa-cpa.com\/article\/wp-json\/wp\/v2\/tags?post=2160"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}