{"id":2219,"date":"2023-06-06T23:42:27","date_gmt":"2023-06-06T14:42:27","guid":{"rendered":"https:\/\/kurosawa-cpa.com\/?p=2219"},"modified":"2023-09-21T07:26:42","modified_gmt":"2023-09-20T22:26:42","slug":"accounting-ifrs15-7","status":"publish","type":"post","link":"https:\/\/kurosawa-cpa.com\/article\/accounting-ifrs15-7\/","title":{"rendered":"\u3010\u30b9\u30c6\u30c3\u30d73\u3011\u9867\u5ba2\u306b\u652f\u6255\u308f\u308c\u308b\u5bfe\u4fa1\u3068\u73fe\u91d1\u4ee5\u5916\u306e\u5bfe\u4fa1\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\u2466"},"content":{"rendered":"\n<div class=\"wp-block-group is-style-big_icon_hatena\"><div class=\"wp-block-group__inner-container\">\n<ul 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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>\u3069\u306e\u3088\u3046\u306a\u5834\u5408\u306b\u300c\u9867\u5ba2\u306b\u652f\u6255\u308f\u308c\u308b\u5bfe\u4fa1\u300d\u304c\u767a\u751f\u3059\u308b\u304b<\/li>\n\n\n\n<li>\u9867\u5ba2\u306b\u5bfe\u4fa1\u3092\u652f\u6255\u3063\u305f\u5834\u5408\u306e\u5177\u4f53\u7684\u306a\u4f1a\u8a08\u51e6\u7406<\/li>\n\n\n\n<li>\u9867\u5ba2\u304b\u3089\u73fe\u91d1\u4ee5\u5916\u306e\u5bfe\u4fa1\u3092\u53d7\u9818\u3057\u305f\u5834\u5408\u306e\u4f1a\u8a08\u51e6\u7406<\/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\u30d73\u3067\u306f\u53d6\u5f15\u4fa1\u683c\u306e\u7b97\u5b9a\u304c\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u304c\u3001\u53d6\u5f15\u4fa1\u683c\u306e\u7b97\u5b9a\u306a\u3093\u3066\u5951\u7d04\u4fa1\u683c\u3060\u304b\u3089\u5358\u7d14\u3068\u601d\u308f\u308c\u3066\u3044\u308b\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<p>\u3057\u304b\u3057\u3001\u3053\u306e\u53d6\u5f15\u4fa1\u683c\u306e\u7b97\u5b9a\u306b\u306f\u610f\u5916\u3068\u69d8\u3005\u306a\u8ad6\u70b9\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u4eca\u56de\u306f<strong>\u300c\u9867\u5ba2\u306b\u652f\u6255\u308f\u308c\u308b\u5bfe\u4fa1\u300d<\/strong>\u3068<strong>\u300c\u73fe\u91d1\u4ee5\u5916\u306e\u5bfe\u4fa1\u300d<\/strong>\u306b\u3064\u3044\u3066\u96c6\u4e2d\u7684\u306b\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>\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\">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<strong>\u30b9\u30c6\u30c3\u30d73<\/strong>\u3067\u3042\u308b<strong>\u300c\u53d6\u5f15\u4fa1\u683c\u306e\u7b97\u5b9a\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\">\u53d6\u5f15\u4fa1\u683c\u306e\u7b97\u5b9a\u306b\u95a2\u3059\u308b4\u3064\u306e\u8ad6\u70b9<\/h2>\n\n\n\n<p>\u53d6\u5f15\u4fa1\u683c\u306e\u7b97\u5b9a\u3068\u3044\u3063\u3066\u3082\u3001\u7d20\u76f4\u306b\u8003\u3048\u308c\u3070\u666e\u901a\u306f\u5951\u7d04\u3067\u6c7a\u3081\u305f\u91d1\u984d\u304c\u305d\u306e\u307e\u307e\u53d6\u5f15\u4fa1\u683c\u306b\u306a\u308b\u306f\u305a\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u3057\u304b\u3057\u3001\u53d6\u5f15\u4fa1\u683c\u306e\u7b97\u5b9a\u306f\u5b9f\u306f\u5965\u6df1\u304f\u30014\u3064\u306e\u5927\u304d\u306a\u8ad6\u70b9\u304c\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>\u53d6\u5f15\u4fa1\u683c\u306e\u7b97\u5b9a\u306b\u95a2\u3059\u308b4\u3064\u306e\u8ad6\u70b9<\/strong><\/span><\/div><div class=\"cap_box_content\">\n<ol class=\"is-style-num_circle wp-block-list\">\n<li>\u5909\u52d5\u5bfe\u4fa1<\/li>\n\n\n\n<li>\u5951\u7d04\u306b\u304a\u3051\u308b\u91cd\u8981\u306a\u91d1\u878d\u8981\u7d20<\/li>\n\n\n\n<li>\u9867\u5ba2\u306b\u652f\u6255\u308f\u308c\u308b\u5bfe\u4fa1<\/li>\n\n\n\n<li>\u73fe\u91d1\u4ee5\u5916\u306e\u5bfe\u4fa1<\/li>\n<\/ol>\n<\/div><\/div>\n\n\n\n<p>IFRS15\u53f748\u9805\/\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u7b2c29\u53f748\u9805\u3067\u3082\u3001\u53d6\u5f15\u4fa1\u683c\u3092\u7b97\u5b9a\u3059\u308b\u969b\u306b\u306f\u3001\u3053\u306e4\u3064\u3092\u8003\u616e\u3059\u308b\u3053\u3068\u3068\u3055\u308c\u3066\u3044\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\u7b2c29\u53f748\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>\u9867\u5ba2\u306b\u3088\u308a\u7d04\u675f\u3055\u308c\u305f\u5bfe\u4fa1\u306e\u6027\u8cea\u3001\u6642\u671f\u53ca\u3073\u91d1\u984d\u306f\u3001\u53d6\u5f15\u4fa1\u683c\u306e\u898b\u7a4d\u308a\u306b\u5f71\u97ff\u3092\u4e0e\u3048\u308b\u3002\u53d6\u5f15\u4fa1\u683c\u3092\u7b97\u5b9a\u3059\u308b\u969b\u306b\u306f\u3001\u6b21\u306e(1)\u304b\u3089(4)\u306e\u3059\u3079\u3066\u306e\u5f71\u97ff\u3092\u8003\u616e\u3059\u308b\u3002<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li>\u5909\u52d5\u5bfe\u4fa1(\u7b2c50\u9805\u304b\u3089\u7b2c55\u9805\u53c2\u7167)<\/li>\n\n\n\n<li>\u5951\u7d04\u306b\u304a\u3051\u308b\u91cd\u8981\u306a\u91d1\u878d\u8981\u7d20(\u7b2c56\u9805\u304b\u3089\u7b2c58\u9805\u53c2\u7167)<\/li>\n\n\n\n<li>\u73fe\u91d1\u4ee5\u5916\u306e\u5bfe\u4fa1(\u7b2c59\u9805\u304b\u3089\u7b2c62\u9805\u53c2\u7167)<\/li>\n\n\n\n<li>\u9867\u5ba2\u306b\u652f\u6255\u308f\u308c\u308b\u5bfe\u4fa1(\u7b2c63\u9805\u53ca\u3073\u7b2c64\u9805\u53c2\u7167)<\/li>\n<\/ol>\n<\/div><\/div>\n<\/div><\/details>\n<\/div>\n\n\n\n<p>\u4eca\u56de\u306f\u3053\u306e\u4e2d\u3067\u3082<strong>\u300c\u2462 \u9867\u5ba2\u306b\u652f\u6255\u308f\u308c\u308b\u5bfe\u4fa1\u300d<\/strong>\u3068<strong>\u300c\u2463 \u73fe\u91d1\u4ee5\u5916\u306e\u5bfe\u4fa1\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\">\u9867\u5ba2\u306b\u652f\u6255\u308f\u308c\u308b\u5bfe\u4fa1\u3068\u306f\uff1f<\/h2>\n\n\n\n<p>\u5546\u54c1\u3084\u30b5\u30fc\u30d3\u30b9\u3092\u63d0\u4f9b\u3059\u308b\u5834\u5408\u3001\u901a\u5e38\u306f\u8cb7\u3044\u624b\u3067\u3042\u308b\u9867\u5ba2\u304c\u58f2\u308a\u624b\u3067\u3042\u308b\u4f01\u696d\u306b\u5bfe\u3057\u3066\u5bfe\u4fa1\u3092\u652f\u6255\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u3057\u304b\u3057\u3001\u5834\u5408\u306b\u3088\u3063\u3066\u306f<span class=\"swl-marker mark_orange\">\u58f2\u308a\u624b\u3067\u3042\u308b\u4f01\u696d\u304c\u8cb7\u3044\u624b\u3067\u3042\u308b\u9867\u5ba2\u306b\u5bfe\u4fa1\u3092\u652f\u6255\u3046\u30b1\u30fc\u30b9<\/span>\u3082\u3042\u308a\u3001\u4f1a\u8a08\u57fa\u6e96\u306f\u3053\u308c\u3092<strong>\u300c\u9867\u5ba2\u306b\u652f\u6255\u308f\u308c\u308b\u5bfe\u4fa1\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\/06\/IFRS15\u2464_\u9867\u5ba2\u306b\u652f\u6255\u3046\u5bfe\u4fa1.png\" alt=\"\" class=\"wp-image-2202\" srcset=\"https:\/\/kurosawa-cpa.com\/article\/wp-content\/uploads\/2023\/06\/IFRS15\u2464_\u9867\u5ba2\u306b\u652f\u6255\u3046\u5bfe\u4fa1.png 1000w, https:\/\/kurosawa-cpa.com\/article\/wp-content\/uploads\/2023\/06\/IFRS15\u2464_\u9867\u5ba2\u306b\u652f\u6255\u3046\u5bfe\u4fa1-300x150.png 300w, https:\/\/kurosawa-cpa.com\/article\/wp-content\/uploads\/2023\/06\/IFRS15\u2464_\u9867\u5ba2\u306b\u652f\u6255\u3046\u5bfe\u4fa1-768x384.png 768w\" sizes=\"(max-width: 1000px) 100vw, 1000px\" 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class=\"cap_box_content\">\n<p><strong>\u4f01\u696d\u304c\u9867\u5ba2\u306b\u5bfe\u3057\u3066\u652f\u6255\u3046\u73fe\u91d1\u306e\u984d<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li class=\"u-mb-ctrl u-mb-10\">\u30ea\u30d9\u30fc\u30c8\uff08\u4e00\u5b9a\u306e\u53d6\u5f15\u91cf\u306b\u9054\u3057\u305f\u5834\u5408\u306b\u4ed5\u5165\u4ee3\u91d1\u306e\u4e00\u90e8\u3092\u6255\u3044\u623b\u3059\u306a\u3069\uff09<\/li>\n\n\n\n<li class=\"u-mb-ctrl u-mb-10\">\u68da\u4ee3\uff08\u5546\u54c1\u9673\u5217\u306e\u305f\u3081\u306b\u68da\u306e\u4ed5\u69d8\u5909\u66f4\u3092\u884c\u3046\u5834\u5408\u306b\u5c0f\u58f2\u5e97\u306a\u3069\u306b\u652f\u6255\u3046\u5bfe\u4fa1\uff09<\/li>\n\n\n\n<li class=\"u-mb-ctrl u-mb-10\">\u68da\u8cb8\u4ee3\uff08\u5e97\u8217\u5185\u306e\u512a\u4f4d\u306a\u4f4d\u7f6e\u306b\u9673\u5217\u3057\u3066\u3082\u3089\u3046\u305f\u3081\u306b\u652f\u6255\u3046\u5bfe\u4fa1\uff09<\/li>\n\n\n\n<li class=\"u-mb-ctrl u-mb-20\">\u30c1\u30e9\u30b7\u5e83\u544a\u4ee3\uff08\u5c0f\u58f2\u696d\u8005\u306a\u3069\u306b\u81ea\u793e\u5546\u54c1\u3092\u5ba3\u4f1d\u3057\u3066\u3082\u3089\u3046\u305f\u3081\u306b\u652f\u6255\u3046\u5bfe\u4fa1\uff09<\/li>\n<\/ul>\n\n\n\n<p><strong>\u9867\u5ba2\u304c\u4f01\u696d\u306b\u5bfe\u3059\u308b\u50b5\u52d9\u984d\u306b\u5145\u5f53\u3067\u304d\u308b\u3082\u306e\u306e\u984d<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li class=\"u-mb-ctrl u-mb-10\">\u30af\u30fc\u30dd\u30f3\uff08\u5546\u54c1\u8cfc\u5165\u6642\u306b\u4ed8\u4e0e\u3055\u308c\u6b21\u56de\u4ee5\u964d\u306e\u8cfc\u5165\u3067\u4f7f\u7528\u3067\u304d\u308b\u30dd\u30a4\u30f3\u30c8\u306a\u3069\uff09<\/li>\n\n\n\n<li>\u30d0\u30a6\u30c1\u30e3\u30fc\uff08\u304a\u5e97\u3067\u4f7f\u7528\u3067\u304d\u308b\u5f15\u63db\u5238\u3084\u5272\u5f15\u5238\u306a\u3069\uff09<\/li>\n<\/ul>\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\u53f763\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 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class=\"wp-image-2203\" srcset=\"https:\/\/kurosawa-cpa.com\/article\/wp-content\/uploads\/2023\/06\/IFRS15\u2464_\u6e1b\u984d\u304b\u4ed5\u5165\u308c\u304b.png 1000w, https:\/\/kurosawa-cpa.com\/article\/wp-content\/uploads\/2023\/06\/IFRS15\u2464_\u6e1b\u984d\u304b\u4ed5\u5165\u308c\u304b-300x150.png 300w, https:\/\/kurosawa-cpa.com\/article\/wp-content\/uploads\/2023\/06\/IFRS15\u2464_\u6e1b\u984d\u304b\u4ed5\u5165\u308c\u304b-768x384.png 768w\" sizes=\"(max-width: 1000px) 100vw, 1000px\" \/><\/figure>\n\n\n\n<h3 class=\"wp-block-heading\"><strong><strong>\u9867\u5ba2\u304b\u3089\u53d7\u9818\u3059\u308b\u5225\u500b\u306e\u5546\u54c1\u7b49\u3068\u4ea4\u63db\u306b\u652f\u6255\u308f\u308c\u308b<\/strong><\/strong><\/h3>\n\n\n\n<p>\u9867\u5ba2\u304b\u3089\u4f55\u304b\u5225\u500b\u306e\u5546\u54c1\u3084\u30b5\u30fc\u30d3\u30b9\u3092\u5f97\u308b\u3053\u3068\u306e\u4ea4\u63db\u3068\u3057\u3066\u3001\u9867\u5ba2\u306b\u5bfe\u4fa1\u3092\u652f\u6255\u3046\u5834\u5408\u3001<strong><span 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