{"id":3304,"date":"2023-09-27T06:36:00","date_gmt":"2023-09-26T21:36:00","guid":{"rendered":"https:\/\/kurosawa-cpa.com\/article\/?p=3304"},"modified":"2023-10-11T13:14:40","modified_gmt":"2023-10-11T04:14:40","slug":"accounting-ifrs16-1","status":"publish","type":"post","link":"https:\/\/kurosawa-cpa.com\/article\/accounting-ifrs16-1\/","title":{"rendered":"\u3010\u7c21\u5358\u3011IFRS16\u30ea\u30fc\u30b9\u65b0\u4f1a\u8a08\u57fa\u6e96\u306e5\u3064\u306e\u8d85\u57fa\u790e\u77e5\u8b58\u3010\u516c\u8a8d\u4f1a\u8a08\u58eb\u304c\u308f\u304b\u308a\u3084\u3059\u304f\u89e3\u8aac\u3011\uff5cIFRS16\u30ea\u30fc\u30b9\u65b0\u4f1a\u8a08\u57fa\u6e96\u653b\u7565"},"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>IFRS16\u3063\u3066\u3069\u3093\u306a\u4f1a\u8a08\u57fa\u6e96\uff1f<\/li>\n\n\n\n<li>IFRS16\u306f\u30ea\u30fc\u30b9\u306b\u95a2\u3059\u308b\u65b0\u4f1a\u8a08\u57fa\u6e96\u3063\u3066\u805e\u3044\u305f\u3051\u3069\u3001\u4eca\u307e\u3067\u4f55\u304c\u9055\u3046\u306e\u7c21\u5358\u306b\u77e5\u308a\u305f\u3044<\/li>\n\n\n\n<li>\u65b0\u3057\u3044\u30ea\u30fc\u30b9\u4f1a\u8a08\u57fa\u6e96\u3092\u5c0e\u5165\u3059\u308b\u3068\u3069\u3093\u306a\u5f71\u97ff\u304c\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>IFRS16\u306e\u6982\u8981<\/li>\n\n\n\n<li>IFRS16\u306b\u3088\u308b\u30ea\u30fc\u30b9\u4f1a\u8a08\u57fa\u6e96\u306e\u4e3b\u306a\u5909\u66f4\u70b9\u3068\u4f01\u696d\u3078\u306e\u5f71\u97ff<\/li>\n\n\n\n<li>\u30ea\u30fc\u30b9\u306b\u95a2\u3059\u308b\u65b0\u4f1a\u8a08\u57fa\u6e96\u304c\u5c0e\u5165\u3055\u308c\u305f\u80cc\u666f\u3068\u65e5\u672c\u57fa\u6e96\u306e\u72b6\u6cc1<\/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 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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>IFRS16\u30ea\u30fc\u30b9\u65b0\u4f1a\u8a08\u57fa\u6e96\u306b\u3064\u3044\u3066\u3001\u8ab0\u3067\u3082\u7c21\u5358\u306b\u7406\u89e3\u3067\u304d\u308b\u3088\u3046\u306b\u3001\u308f\u304b\u308a\u3084\u3059\u304f\u89e3\u8aac\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u65b0\u3057\u3044\u4f1a\u8a08\u57fa\u6e96\u3092\u7406\u89e3\u3059\u308b\u969b\u306b\u306f\u3001\u307e\u305a\u65b0\u3057\u3044\u4f1a\u8a08\u57fa\u6e96\u306e\u5168\u4f53\u50cf\u3092\u628a\u63e1\u3059\u308b\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u4f1a\u8a08\u57fa\u6e96\u306e\u6982\u8981\u3084\u3001\u3053\u308c\u307e\u3067\u306e\u4f1a\u8a08\u57fa\u6e96\u304b\u3089\u306e\u4e3b\u306a\u5909\u66f4\u70b9\u3001\u305d\u306e\u5909\u66f4\u304c\u884c\u308f\u308c\u305f\u80cc\u666f\u306a\u3069\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u305d\u3053\u3067\u3001\u3053\u306e\u8a18\u4e8b\u3067\u306fIFRS16\u306e\u5168\u4f53\u50cf\u30925\u3064\u306e\u57fa\u790e\u77e5\u8b58\u306b\u307e\u3068\u3081\u3001\u305d\u308c\u305e\u308c\u308f\u304b\u308a\u3084\u3059\u304f\u89e3\u8aac\u3057\u307e\u3057\u305f\u3002<\/p>\n\n\n\n<p>IFRS16\u306f\u30ea\u30fc\u30b9\u53d6\u5f15\u306b\u95a2\u3059\u308b\u65b0\u4f1a\u8a08\u57fa\u6e96\u3068\u306a\u308a\u307e\u3059\u304c\u3001\u65e5\u672c\u3067\u3082IFRS\u3068\u6982\u306d\u540c\u69d8\u306e\u5185\u5bb9\u3068\u306a\u308b\u30ea\u30fc\u30b9\u65b0\u4f1a\u8a08\u57fa\u6e96\u306e\u516c\u958b\u8349\u6848\u304c\u516c\u8868\u3055\u308c\u3066\u304a\u308a\u3001\u4eca\u5f8c\u5c0e\u5165\u3055\u308c\u308b\u53ef\u80fd\u6027\u304c\u9ad8\u304f\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p>IFRS\u3092\u63a1\u7528\u3059\u308b\u4f01\u696d\u306f\u3082\u3061\u308d\u3093\u3001\u65e5\u672c\u57fa\u6e96\u3092\u63a1\u7528\u3059\u308b\u4f01\u696d\u3082\u3001\u3053\u306e\u8a18\u4e8b\u3067\u30ea\u30fc\u30b9\u65b0\u4f1a\u8a08\u57fa\u6e96\u306e\u5168\u4f53\u50cf\u3092\u63b4\u3093\u3067\u9802\u3051\u308c\u3070\u3068\u601d\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u8d85\u57fa\u672c\u2460\uff1aIFRS16\u3068\u306f\uff1f<\/h2>\n\n\n\n<p>IFRS\uff08\u56fd\u969b\u8ca1\u52d9\u5831\u544a\u57fa\u6e96\uff09\u3092\u5236\u5b9a\u3059\u308bIASB\u304c\u30012016\u5e741\u6708\u306b\u300cIFRS16 Leases\u300d\u3092\u516c\u8868\u3057\u307e\u3057\u305f\u3002<\/p>\n\n\n\n<p>\u307e\u305a\u306fIFRS16\u306e\u57fa\u790e\u60c5\u5831\u304b\u3089\u3067\u3059\u3002<\/p>\n\n\n\n<div class=\"swell-block-capbox cap_box is-style-intext\" data-colset=\"col2\"><div class=\"cap_box_ttl\"><span><strong>IFRS16\u3068\u306f\uff1f<\/strong><\/span><\/div><div class=\"cap_box_content\">\n<p><strong><span class=\"swl-marker mark_yellow\">\u30ea\u30fc\u30b9\u53d6\u5f15<\/span><\/strong>\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u51e6\u7406\u65b9\u6cd5\u3092\u5b9a\u3081\u305fIFRS\u306e\u65b0\u3057\u3044\u4f1a\u8a08\u57fa\u6e96\u3002<\/p>\n\n\n\n<p>IFRS16\u306f\u3001<strong>2019\u5e741\u67081\u65e5\u4ee5\u964d\u306b\u59cb\u307e\u308b\u4e8b\u696d\u5e74\u5ea6<\/strong>\u304b\u3089\u5f37\u5236\u9069\u7528\u3068\u306a\u308b\u3002<\/p>\n\n\n\n<p>IFRS\u3067\u306f\u5f93\u6765\u3001\u4ee5\u4e0b4\u3064\u306e\u4f1a\u8a08\u57fa\u6e96\u3067\u30ea\u30fc\u30b9\u53d6\u5f15\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u51e6\u7406\u65b9\u6cd5\u3092\u5b9a\u3081\u3066\u3044\u305f\u304c\u3001IFRS16\u306e\u5c0e\u5165\u306b\u3088\u308a\u3053\u308c\u3089\u306e\u57fa\u6e96\u306f\u5ec3\u6b62\u3055\u308c\u308b\u3002<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>IAS 17 Leases<\/li>\n\n\n\n<li>IFRIC 4 Determining whether an Arrangement contains a Lease<\/li>\n\n\n\n<li>SIC-15 Operating Leases &#8211; Incentives<\/li>\n\n\n\n<li>SIC-27 Evaluating the Substance of Transactions Involving the Legal Form of a Lease<\/li>\n<\/ul>\n<\/div><\/div>\n\n\n\n<h3 class=\"wp-block-heading\">\u305d\u3082\u305d\u3082\u3069\u3093\u306a\u53d6\u5f15\u304cIFRS16\u306e\u5bfe\u8c61\u306b\u306a\u308b\u306e\uff1f<\/h3>\n\n\n\n<p>\u30ea\u30fc\u30b9\u53d6\u5f15\u3068\u306f\u3001\u3056\u3063\u304f\u308a\u8a00\u3046\u3068\u4e0d\u52d5\u7523\u3084\u6a5f\u68b0\u7b49\u3092\u8ab0\u304b\u304b\u3089\u501f\u308a\u3066\u304d\u3066\u4f7f\u7528\u3059\u308b\u53d6\u5f15\u306e\u3053\u3068\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>\u30aa\u30d5\u30a3\u30b9\u3084\u5efa\u8a2d\u6a5f\u68b0\u3092\u4f7f\u3044\u305f\u3044\u3051\u3069\u3001\u4f7f\u7528\u3059\u308b\u306e\u306f\u6570\u5e74\u306e\u307f\u3092\u4e88\u5b9a\u3057\u3066\u3044\u308b\u5834\u5408\u3002<\/p>\n\n\n\n<p>\u3053\u306e\u3088\u3046\u306a\u5834\u5408\u3001\u3053\u308c\u3089\u306e\u30aa\u30d5\u30a3\u30b9\u3084\u6a5f\u68b0\u7b49\u306f\u8cfc\u5165\u3059\u308b\u3088\u308a\u3082\u3001\u4f7f\u7528\u3057\u305f\u3044\u671f\u9593\u3060\u3051\u30ea\u30fc\u30b9\u3059\u308b\u65b9\u304c\u624b\u9593\u304c\u5c11\u306a\u304f\u3001\u7d4c\u6e08\u7684\u306b\u6e08\u307e\u305b\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3053\u3068\u304c\u591a\u3044\u3002<\/p>\n<\/div><\/div>\n\n\n\n<p>\u6700\u8fd1\u3067\u306f\u500b\u4eba\u3067\u3082\u30ea\u30fc\u30b9\u53d6\u5f15\u306b\u89e6\u308c\u308b\u6a5f\u4f1a\u306f\u591a\u304f\u306a\u3063\u3066\u304d\u307e\u3057\u305f\u3002<\/p>\n\n\n\n<p 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width=\"1000\" height=\"500\" src=\"https:\/\/kurosawa-cpa.com\/article\/wp-content\/uploads\/2023\/09\/IFRS16\u2460_4v3.png\" alt=\"\" class=\"wp-image-3337\" srcset=\"https:\/\/kurosawa-cpa.com\/article\/wp-content\/uploads\/2023\/09\/IFRS16\u2460_4v3.png 1000w, https:\/\/kurosawa-cpa.com\/article\/wp-content\/uploads\/2023\/09\/IFRS16\u2460_4v3-300x150.png 300w, https:\/\/kurosawa-cpa.com\/article\/wp-content\/uploads\/2023\/09\/IFRS16\u2460_4v3-768x384.png 768w\" sizes=\"(max-width: 1000px) 100vw, 1000px\" \/><\/figure>\n\n\n\n<h3 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class=\"wp-block-image size-full\"><img decoding=\"async\" width=\"1000\" height=\"500\" src=\"https:\/\/kurosawa-cpa.com\/article\/wp-content\/uploads\/2023\/09\/IFRS16\u2460_5.png\" alt=\"\" class=\"wp-image-3324\" srcset=\"https:\/\/kurosawa-cpa.com\/article\/wp-content\/uploads\/2023\/09\/IFRS16\u2460_5.png 1000w, https:\/\/kurosawa-cpa.com\/article\/wp-content\/uploads\/2023\/09\/IFRS16\u2460_5-300x150.png 300w, https:\/\/kurosawa-cpa.com\/article\/wp-content\/uploads\/2023\/09\/IFRS16\u2460_5-768x384.png 768w\" sizes=\"(max-width: 1000px) 100vw, 1000px\" \/><\/figure>\n\n\n\n<p>\u5358\u7d14\u306b\u8cc7\u7523\u3068\u8ca0\u50b5\u304c\u5897\u52a0\u3059\u308b\u7d50\u679c\u3068\u306a\u308b\u305f\u3081\u3001\u4ee5\u4e0b\u306e\u70b9\u306b\u306f\u7559\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n\n\n\n<p 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srcset=\"https:\/\/kurosawa-cpa.com\/article\/wp-content\/uploads\/2023\/09\/IFRS16\u2460_6.png 1000w, https:\/\/kurosawa-cpa.com\/article\/wp-content\/uploads\/2023\/09\/IFRS16\u2460_6-300x150.png 300w, https:\/\/kurosawa-cpa.com\/article\/wp-content\/uploads\/2023\/09\/IFRS16\u2460_6-768x384.png 768w\" sizes=\"(max-width: 1000px) 100vw, 1000px\" \/><\/figure>\n\n\n\n<h3 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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>\u30aa\u30da\u30ec\u30fc\u30c6\u30a3\u30f3\u30b0\u30fb\u30ea\u30fc\u30b9\u306b\u95a2\u3059\u308b\u8cc7\u7523\u3084\u8ca0\u50b5\u304c\u30aa\u30d5\u30d0\u30e9\u30f3\u30b9\u3055\u308c\u3066\u304a\u308a\u3001\u4f01\u696d\u306e\u53ce\u76ca\u529b\u3084\u5de8\u984d\u50b5\u52d9\u304cBS\u306b\u9069\u5207\u306b\u8868\u3055\u308c\u3066\u3044\u306a\u3044\u3068\u3044\u3046\u554f\u984c\u70b9\u3092\u89e3\u6d88\u3059\u308b\u305f\u3081\u306bIFRS16\u304c\u5c0e\u5165\u3055\u308c\u305f<\/strong><\/p>\n<\/div><\/div>\n\n\n\n<h3 class=\"wp-block-heading\">\u5f93\u6765\u306e\u30ea\u30fc\u30b9\u57fa\u6e96\u306b\u306f\u554f\u984c\u70b9\u304c\u3042\u3063\u305f<\/h3>\n\n\n\n<p>\u5f93\u6765\u306eIFRS\u306e\u30ea\u30fc\u30b9\u57fa\u6e96\uff08IAS17\u7b49\uff09\u306b\u304a\u3051\u308b\u3001\u30aa\u30da\u30ec\u30fc\u30c6\u30a3\u30f3\u30b0\u30fb\u30ea\u30fc\u30b9\u306f\u30aa\u30d5\u30d0\u30e9\u30f3\u30b9\uff08BS\u306b\u8cc7\u7523\u30fb\u8ca0\u50b5\u3068\u3057\u3066\u8a08\u4e0a\u3055\u308c\u306a\u3044\uff09\u51e6\u7406\u306b\u3064\u3044\u3066\u306f\u3001\u3044\u304f\u3064\u304b\u554f\u984c\u70b9\u304c\u3042\u308a\u307e\u3057\u305f\u3002<\/p>\n\n\n\n<div class=\"swell-block-capbox cap_box is-style-onborder_ttl2\" data-colset=\"col2\"><div class=\"cap_box_ttl\" data-has-icon=\"1\"><svg height=\"1em\" width=\"1em\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" aria-hidden=\"true\" viewBox=\"0 0 48 48\"><path d=\"M43.5 43.9h-39c-1.4 0-2.7-.7-3.5-2-.7-1.3-.7-2.7 0-4L20.5 4.1c.7-1.3 2-2 3.5-2s2.7.7 3.5 2L47 37.9c.7 1.3.7 2.7 0 4-.7 1.3-2 2-3.5 2zM24 6.1 4.5 39.9h39.1L24 6.1z\"><\/path><circle cx=\"24\" cy=\"35\" r=\"3\"><\/circle><path d=\"M24 30c-1.4 0-2.5-1.1-2.5-2.5v-10c0-1.4 1.1-2.5 2.5-2.5s2.5 1.1 2.5 2.5v10c0 1.4-1.1 2.5-2.5 2.5z\"><\/path><\/svg><span><strong>\u30aa\u30da\u30ec\u30fc\u30c6\u30a3\u30f3\u30b0\u30fb\u30ea\u30fc\u30b9\u306e\u30aa\u30d5\u30d0\u30e9\u30f3\u30b9\u51e6\u7406\u306b\u95a2\u3059\u308b\u554f\u984c\u70b9<\/strong><\/span><\/div><div class=\"cap_box_content\">\n<ul class=\"wp-block-list\">\n<li class=\"u-mb-ctrl 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u-mb-10\">\u4ed6\u306e\u56fa\u5b9a\u8cc7\u7523\u3092\u4f7f\u7528\u3057\u3066\u53ce\u76ca\u3092\u4e0a\u3052\u308b\u306e\u3068\u540c\u69d8\u306b\u3001\u30aa\u30da\u30ec\u30fc\u30c6\u30a3\u30f3\u30b0\u30fb\u30ea\u30fc\u30b9\u306b\u3088\u308b\u8cc7\u7523\u3092\u4f7f\u7528\u3057\u3066\u53ce\u76ca\u3092\u4e0a\u3052\u3066\u3044\u308b\u306b\u3082\u304b\u304b\u308f\u3089\u305a\u3001\u30ea\u30fc\u30b9\u8cc7\u7523\u304c\u30aa\u30d5\u30d0\u30e9\u30f3\u30b9\u3068\u306a\u3063\u3066\u304a\u308a\u6574\u5408\u6027\u304c\u53d6\u308c\u3066\u3044\u306a\u3044<br>\uff08<strong>\u30aa\u30da\u30ec\u30fc\u30c6\u30a3\u30f3\u30b0\u30fb\u30ea\u30fc\u30b9\u306b\u3088\u308b\u4f01\u696d\u306e\u53ce\u76ca\u529b\u304cBS\u306b\u9069\u5207\u306b\u8868\u3055\u308c\u3066\u3044\u306a\u3044<\/strong>\uff09<\/li>\n\n\n\n<li class=\"u-mb-ctrl u-mb-10\"><strong>\u5de8\u984d\u306e\u672a\u6255\u30ea\u30fc\u30b9\u6599\u304cBS\u4e0a\u306f\u30aa\u30d5\u30d0\u30e9\u30f3\u30b9<\/strong>\u3068\u306a\u3063\u3066\u3044\u308b\u30b1\u30fc\u30b9\u304c\u3042\u308a\u3001\u30aa\u30da\u30ec\u30fc\u30c6\u30a3\u30f3\u30b0\u30fb\u30ea\u30fc\u30b9\u3092\u5229\u7528\u3059\u308b\u4f01\u696d\u306e\u8ca1\u653f\u72b6\u614b\u3092BS\u304c\u9069\u5207\u306b\u8868\u3057\u3066\u3044\u306a\u3044<\/li>\n\n\n\n<li>\u6d77\u5916\u306e\u4f01\u696d\u304c\u7d4c\u55b6\u7834\u7dbb\u3057\u305f\u969b\u3001<strong>\u30aa\u30d5\u30d0\u30e9\u30f3\u30b9\u306e\u30ea\u30fc\u30b9\u304c\u5de8\u984d\u50b5\u52d9\u3068\u3057\u3066\u9855\u5728\u5316\u3057\u305f<\/strong>\u4f8b\u304c\u76f8\u6b21\u3044\u3060<\/li>\n<\/ul>\n<\/div><\/div>\n\n\n\n<h3 class=\"wp-block-heading\">\u3053\u306e\u554f\u984c\u70b9\u3092\u89e3\u6d88\u3059\u308b\u305f\u3081\u306bIFRS16\u304c\u5c0e\u5165\u3055\u308c\u305f<\/h3>\n\n\n\n<p>\u3053\u306e\u3088\u3046\u306a\u554f\u984c\u70b9\u3092\u89e3\u6d88\u3059\u308b\u305f\u3081\u3001\u56fd\u969b\u4f1a\u8a08\u57fa\u6e96\u5be9\u8b70\u4f1a\uff08IASB\uff09\u3068\u7c73\u56fd\u8ca1\u52d9\u4f1a\u8a08\u57fa\u6e96\u5be9\u8b70\u4f1a\uff08FASB\uff09\u306f\u9577\u5e74\u306b\u6e21\u3063\u3066\u8b70\u8ad6\u3092\u5b9f\u65bd\u3057\u3066\u304d\u307e\u3057\u305f\u3002<\/p>\n\n\n\n<p>\u305d\u306e\u7d50\u679c\u30012016\u5e74\u306bIFRS16\uff08USGAAP\u306fASC842\uff09\u304c\u516c\u8868\u3055\u308c\u30012019\u5e74\u304b\u3089\u5f37\u5236\u9069\u7528\u3068\u306a\u308a\u307e\u3057\u305f\u3002<\/p>\n\n\n\n<p>\u7e70\u308a\u8fd4\u3057\u3068\u306f\u306a\u308a\u307e\u3059\u304c\u3001\u65b0\u57fa\u6e96\u3067\u306f\u3001\u30aa\u30da\u30ec\u30fc\u30c6\u30a3\u30f3\u30b0\u30fb\u30ea\u30fc\u30b9\u3082\u542b\u3081\u3066\u3001\u5168\u3066\u306e\u30ea\u30fc\u30b9\u53d6\u5f15\u3092\u539f\u5247\u3068\u3057\u3066\u30aa\u30f3\u30d0\u30e9\u30f3\u30b9\u3059\u308b\u3053\u3068\u304c\u6c42\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u3053\u308c\u306b\u3088\u308a\u3001\u5f93\u6765\u306e\u554f\u984c\u70b9\u306f\u4ee5\u4e0b\u306e\u901a\u308a\u89e3\u6d88\u3055\u308c\u3066\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>IFRS16\u306b\u3088\u308b\u554f\u984c\u70b9\u306e\u89e3\u6d88<\/strong><\/span><\/div><div class=\"cap_box_content\">\n<ul class=\"wp-block-list\">\n<li class=\"u-mb-ctrl u-mb-10\">\u30aa\u30da\u30ec\u30fc\u30c6\u30a3\u30f3\u30b0\u30fb\u30ea\u30fc\u30b9\u3068\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u30fb\u30ea\u30fc\u30b9\u306b\u5206\u985e\u3059\u308b\u5fc5\u8981\u304c\u306a\u3044\u305f\u3081\u3001\u5951\u7d04\u306e\u5185\u5bb9\u306b\u3088\u3063\u3066\u30aa\u30d5\u30d0\u30e9\u30f3\u30b9\/\u30aa\u30f3\u30d0\u30e9\u30f3\u30b9\u306e\u9055\u3044\u306f\u751f\u3058\u306a\u3044<\/li>\n\n\n\n<li class=\"u-mb-ctrl u-mb-10\">\u5168\u3066\u306e\u30ea\u30fc\u30b9\u8cc7\u7523\u306f\u4f7f\u7528\u6a29\u8cc7\u7523\u3068\u3057\u3066BS\u306b\u8a08\u4e0a\u3055\u308c\u308b\u305f\u3081\u3001\u30ea\u30fc\u30b9\u8cc7\u7523\u306b\u57fa\u3065\u304f\u4f01\u696d\u306e\u53ce\u76ca\u529b\u304c\u3001\u4ed6\u306e\u56fa\u5b9a\u8cc7\u7523\u3068\u540c\u69d8\u306bBS\u306b\u8868\u3055\u308c\u308b<\/li>\n\n\n\n<li>\u5168\u3066\u306e\u30ea\u30fc\u30b9\u5951\u7d04\u306b\u3088\u308b\u4f01\u696d\u306e\u30ea\u30fc\u30b9\u6599\u652f\u6255\u7fa9\u52d9\u306f\u3001\u30ea\u30fc\u30b9\u8ca0\u50b5\u3068\u3057\u3066BS\u306b\u8a08\u4e0a\u3055\u308c\u308b\u305f\u3081\u3001\u30ea\u30fc\u30b9\u5951\u7d04\u306b\u3088\u308b\u5de8\u984d\u306e\u30aa\u30d5\u30d0\u30e9\u30f3\u30b9\u50b5\u52d9\u306f\u5b58\u5728\u3057\u306a\u3044<\/li>\n<\/ul>\n<\/div><\/div>\n\n\n\n<h2 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