{"id":3404,"date":"2024-11-14T12:15:36","date_gmt":"2024-11-14T03:15:36","guid":{"rendered":"https:\/\/dym.asia\/media\/?post_type=column&#038;p=3404"},"modified":"2024-12-09T17:27:30","modified_gmt":"2024-12-09T08:27:30","slug":"accounting-goodwill","status":"publish","type":"column","link":"https:\/\/dym.asia\/media\/accounting-goodwill\/","title":{"rendered":"\u4f1a\u8a08\u51e6\u7406\u306e\u300c\u306e\u308c\u3093\u300d\u3068\u306f\u3069\u3046\u3044\u3046\u610f\u5473\uff1fM&amp;A\u3068\u306e\u95a2\u4fc2\u6027\u3084\u511f\u5374\u65b9\u6cd5\u3092\u89e3\u8aac"},"content":{"rendered":"\n<figure class=\"wp-block-image size-large\"><img decoding=\"async\" width=\"1024\" height=\"683\" src=\"https:\/\/dym.asia\/media\/wp-content\/uploads\/2024\/12\/AdobeStock_481748068-1024x683.jpeg\" alt=\"\" class=\"wp-image-10127 img-fluid w-100 mb-5\" loading=\"lazy\"\/ loading=\"lazy\" alt=\"\u4f1a\u8a08\u51e6\u7406\u306e\u300c\u306e\u308c\u3093\u300d\u3068\u306f\u3069\u3046\u3044\u3046\u610f\u5473\uff1fM&amp;A\u3068\u306e\u95a2\u4fc2\u6027\u3084\u511f\u5374\u65b9\u6cd5\u3092\u89e3\u8aac\" srcset=\"https:\/\/dym.asia\/media\/wp-content\/uploads\/2024\/12\/AdobeStock_481748068-1024x683.jpeg 1024w, https:\/\/dym.asia\/media\/wp-content\/uploads\/2024\/12\/AdobeStock_481748068-300x200.jpeg 300w, https:\/\/dym.asia\/media\/wp-content\/uploads\/2024\/12\/AdobeStock_481748068-768x513.jpeg 768w, https:\/\/dym.asia\/media\/wp-content\/uploads\/2024\/12\/AdobeStock_481748068-1536x1025.jpeg 1536w, https:\/\/dym.asia\/media\/wp-content\/uploads\/2024\/12\/AdobeStock_481748068-2048x1367.jpeg 2048w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<p 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src=\"https:\/\/dym.asia\/media\/wp-content\/uploads\/2024\/12\/AdobeStock_482536927-1024x681.jpeg\" alt=\"\" class=\"wp-image-10129 img-fluid w-100 mb-5\" loading=\"lazy\"\/ loading=\"lazy\" alt=\"\u4f1a\u8a08\u51e6\u7406\u306e\u300c\u306e\u308c\u3093\u300d\u3068\u306f\u3069\u3046\u3044\u3046\u610f\u5473\uff1fM&amp;A\u3068\u306e\u95a2\u4fc2\u6027\u3084\u511f\u5374\u65b9\u6cd5\u3092\u89e3\u8aac\" srcset=\"https:\/\/dym.asia\/media\/wp-content\/uploads\/2024\/12\/AdobeStock_482536927-1024x681.jpeg 1024w, https:\/\/dym.asia\/media\/wp-content\/uploads\/2024\/12\/AdobeStock_482536927-300x200.jpeg 300w, https:\/\/dym.asia\/media\/wp-content\/uploads\/2024\/12\/AdobeStock_482536927-768x511.jpeg 768w, https:\/\/dym.asia\/media\/wp-content\/uploads\/2024\/12\/AdobeStock_482536927-1536x1022.jpeg 1536w, https:\/\/dym.asia\/media\/wp-content\/uploads\/2024\/12\/AdobeStock_482536927-2048x1363.jpeg 2048w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<p 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class=\"has-inline-color\">\u3053\u306e\u5dee\u984d\u3092\u306e\u308c\u3093\u3068\u547c\u3073\u3001\u306e\u308c\u3093\u3068\u306f\u6642\u4fa1\u8a55\u4fa1\u7d14\u8cc7\u7523\u3068\u3001\u8cb7\u53ce\u4fa1\u683c\u306e\u5dee\u984d\u3092\u793a\u3057\u305f\u8a00\u8449\u306b\u306a\u308a\u307e\u3059\u3002<\/mark><\/strong><\/p>\n\n\n\n<p class=\"fs-title\">\u5b9f\u969b\u306e\u8a55\u4fa1\u984d\u3092\u8d85\u3048\u308b\u4fa1\u5024\u304c\u3042\u3063\u305f\u3053\u3068\u3092\u8a3c\u660e\u3059\u308b\u984d\u3068\u306a\u308b\u305f\u3081\u3001\u306e\u308c\u3093\u306e\u767a\u751f\u306f\u4f01\u696d\u306e\u7dcf\u5408\u7684\u306a\u8a55\u4fa1\u306e\u6307\u6a19\u3068\u306a\u308b\u91cd\u8981\u306a\u8981\u7d20\u3067\u3059\u3002<\/p>\n\n\n\n<p class=\"fs-title\"><strong><mark style=\"background-color:#fcb900\" 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relative'><strong>\u306e\u308c\u3093\u304c\u767a\u751f\u3059\u308b\u4ed5\u7d44\u307f<\/strong><\/h2><div class='w-100 border mb-30'><\/div>\n\n\n\n<figure class=\"wp-block-image size-large\"><img decoding=\"async\" width=\"1024\" height=\"683\" src=\"https:\/\/dym.asia\/media\/wp-content\/uploads\/2024\/12\/AdobeStock_531851537-1024x683.jpeg\" alt=\"\" class=\"wp-image-10131 img-fluid w-100 mb-5\" loading=\"lazy\"\/ loading=\"lazy\" alt=\"\u4f1a\u8a08\u51e6\u7406\u306e\u300c\u306e\u308c\u3093\u300d\u3068\u306f\u3069\u3046\u3044\u3046\u610f\u5473\uff1fM&amp;A\u3068\u306e\u95a2\u4fc2\u6027\u3084\u511f\u5374\u65b9\u6cd5\u3092\u89e3\u8aac\" srcset=\"https:\/\/dym.asia\/media\/wp-content\/uploads\/2024\/12\/AdobeStock_531851537-1024x683.jpeg 1024w, https:\/\/dym.asia\/media\/wp-content\/uploads\/2024\/12\/AdobeStock_531851537-300x200.jpeg 300w, https:\/\/dym.asia\/media\/wp-content\/uploads\/2024\/12\/AdobeStock_531851537-768x512.jpeg 768w, https:\/\/dym.asia\/media\/wp-content\/uploads\/2024\/12\/AdobeStock_531851537-1536x1024.jpeg 1536w, https:\/\/dym.asia\/media\/wp-content\/uploads\/2024\/12\/AdobeStock_531851537-2048x1365.jpeg 2048w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<p class=\"fs-title\">\u306e\u308c\u3093\u306f\u7121\u5f62\u8cc7\u7523\u306e\u6307\u6a19\u3068\u3057\u3066\u3001\u4f1a\u8a08\u4e0a\u3067\u7528\u3044\u3089\u308c\u3066\u3044\u308b\u7528\u8a9e\u3067\u3059\u3002\u4e3b\u306bM&amp;A\u3092\u884c\u3063\u305f\u969b\u306b\u767a\u751f\u3057\u3001\u4f1a\u8a08\u4e0a\u3067\u306e\u8a08\u4e0a\u65b9\u6cd5\u3082\u5909\u308f\u3063\u3066\u304f\u308b\u305f\u3081\u3001\u899a\u3048\u3066\u304a\u3044\u3066\u304f\u3060\u3055\u3044\u3002<br><br>\u3053\u3053\u304b\u3089\u3001\u306e\u308c\u3093\u304c\u767a\u751f\u3059\u308b\u4ed5\u7d44\u307f\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<div class='d-flex gap-2 mb-25 align-items-center f-sub'><div class='triangle'><\/div><h3 class='fs-25 ff-gothic fs-mb-18 fw-bold'><strong>\u4f01\u696d\u8cb7\u53ce\u306b\u3088\u308b\u4f01\u696d\u4fa1\u5024\u3092\u8cc7\u7523\u4fa1\u5024\u306b\u8a08\u4e0a<\/strong><\/h3><\/div>\n\n\n\n<p class=\"fs-title\">\u5148\u8ff0\u3057\u305f\u3088\u3046\u306b\u3001\u306e\u308c\u3093\u306f\u8a55\u4fa1\u984d\u3092\u8d85\u3048\u308b\u8cb7\u53ce\u4fa1\u683c\u3068\u3057\u3066\u8a08\u4e0a\u3055\u308c\u308b\u5dee\u984d\u3092\u793a\u3059\u8a00\u8449\u3067\u3059\u3002<strong><mark style=\"background-color:#cf2e2e\" class=\"has-inline-color\">\u6027\u80fd\u3084\u54c1\u8cea\u7b49\u306e\u76ee\u306b\u898b\u3048\u308b\u7269\u7406\u7684\u4fa1\u5024\u3067\u306f\u306a\u304f\u3001\u4fe1\u7528\u6027\u3084\u5e0c\u5c11\u6027\u7b49\u306e\u6982\u5ff5\u7684\u306a\u4fa1\u5024\u306e\u8a55\u4fa1\u76ee\u5b89\u3068\u8a00\u3048\u308b\u3067\u3057\u3087\u3046\u3002<\/mark><\/strong><\/p>\n\n\n\n<p class=\"fs-title\">\u306e\u308c\u3093\u306f\u7121\u5f62\u8cc7\u7523\u306e\u6307\u6a19\u306b\u306a\u308a\u3001\u7121\u5f62\u8cc7\u7523\u3092\u5897\u3084\u3057\u3066\u3044\u304f\u3053\u3068\u304c\u3001\u30d6\u30e9\u30f3\u30c9\u529b\u3084\u7af6\u4e89\u529b\u3092\u9ad8\u3081\u308b\u3053\u3068\u306b\u3064\u306a\u304c\u308a\u307e\u3059\u3002\u7d50\u679c\u3068\u3057\u3066\u3001\u5e02\u5834\u3084\u6d88\u8cbb\u8005\u306b\u5f37\u3044\u5f71\u97ff\u3092\u4e0e\u3048\u308b\u8981\u7d20\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"fs-title\">\u6982\u5ff5\u7684\u306a\u8003\u3048\u306e\u76ee\u306b\u898b\u3048\u306a\u3044\u4fa1\u5024\u306f\u3001\u8a55\u4fa1\u3084\u6570\u5024\u5316\u304c\u96e3\u3057\u3044\u3068\u3044\u3046\u5074\u9762\u3082\u3042\u308b\u306e\u304c\u7279\u5fb4\u3067\u3059\u3002\u3057\u304b\u3057\u306a\u304c\u3089\u3001<strong><mark style=\"background-color:#fcb900\" class=\"has-inline-color\">\u7121\u5f62\u8cc7\u7523\u306f\u7269\u3084\u5efa\u7269\u306e\u3088\u3046\u306a\u6709\u5f62\u8cc7\u7523\u3068\u7570\u306a\u308a\u3001\u57fa\u672c\u7684\u306b\u5931\u308f\u308c\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u305b\u3093\u3002<\/mark><\/strong>\u306e\u308c\u3093\u306e\u3088\u3046\u306b\u4f01\u696d\u306e\u76ee\u306b\u898b\u3048\u306a\u3044\u4fa1\u5024\u3092\u69cb\u7bc9\u3057\u3001\u4f1a\u793e\u306e\u57fa\u76e4\u3092\u56fa\u3081\u3066\u3044\u304f\u3053\u3068\u304c\u5c06\u6765\u7684\u306a\u4f01\u696d\u306e\u6210\u9577\u306b\u3064\u306a\u304c\u3063\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<div class='d-flex gap-2 mb-25 align-items-center f-sub'><div class='triangle'><\/div><h3 class='fs-25 ff-gothic fs-mb-18 fw-bold'><strong>M&amp;A\u3068\u306e\u95a2\u4fc2\u6027<\/strong><\/h3><\/div>\n\n\n\n<p class=\"fs-title\">\u306e\u308c\u3093\u306f\u3001\u4f01\u696d\u8cb7\u53ce\u4fa1\u683c\u304c\u5bfe\u8c61\u4f01\u696d\u306e\u6642\u4fa1\u7d14\u8cc7\u7523\u984d\u3092\u8d85\u904e\u3057\u305f\u91d1\u984d\u3092\u793a\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"fs-title\">\u6642\u4fa1\u7d14\u8cc7\u7523\u984d\u3068\u306f\u3001\u8cb8\u501f\u5bfe\u7167\u8868\u3067\u8cc7\u7523\u304b\u3089\u8ca0\u50b5\u3092\u5dee\u3057\u5f15\u3044\u3066\u6642\u4fa1\u306b\u63db\u7b97\u3057\u305f\u91d1\u984d\u3067\u3059\u3002<\/p>\n\n\n\n<p class=\"fs-title\">\u7b97\u51fa\u3055\u308c\u305f\u7d14\u8cc7\u7523\u984d\u3092\u3055\u3089\u306b\u6642\u4fa1\u306b\u63db\u7b97\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u3001\u6642\u4fa1\u306f\u305d\u306e\u6642\u3005\u3067\u5909\u52d5\u3057\u307e\u3059\u3002<strong><mark style=\"background-color:#cf2e2e\" class=\"has-inline-color\">\u6642\u4fa1\u3092\u6b63\u78ba\u306b\u8a55\u4fa1\u3059\u308b\u306e\u306f\u3001\u4f01\u696d\u8cb7\u53ce\u6642\u306a\u3069\u7279\u5b9a\u306e\u30bf\u30a4\u30df\u30f3\u30b0\u306b\u9650\u3089\u308c\u308b\u305f\u3081\u3001\u901a\u5e38\u306f\u8ca1\u52d9\u8af8\u8868\u306b\u306e\u308c\u3093\u3092\u8a18\u8f09\u3059\u308b\u3053\u3068\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/mark><\/strong><\/p>\n\n\n\n<p class=\"fs-title\">\u306e\u308c\u3093\u306f\u767a\u751f\u3057\u305f\u5834\u5408\u306b\u306e\u307f\u4f1a\u8a08\u4e0a\u3067\u51e6\u7406\u3055\u308c\u3001\u8cb7\u53ce\u305b\u305a\u306b\u4fdd\u6709\u3057\u3066\u3044\u308b\u5834\u5408\u306f\u4ed6\u306e\u8cc7\u7523\u3068\u540c\u69d8\u306e\u6271\u3044\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"fs-title\"><strong><mark style=\"background-color:#fcb900\" class=\"has-inline-color\">\u57fa\u672c\u7684\u306b\u306e\u308c\u3093\u304c\u767a\u751f\u3059\u308b\u306e\u306f\u3001M&amp;A\u306b\u3088\u308b\u4f01\u696d\u8cb7\u53ce\u3067\u3059\u3002\u4f1a\u793e\u306e\u53ce\u76ca\u6027\u3084\u8a8d\u77e5\u5ea6\u3001\u30d6\u30e9\u30f3\u30c9\u529b\u3001\u4f1a\u793e\u306e\u898f\u6a21\u306a\u3069\u3001\u30a4\u30e1\u30fc\u30b8\u306b\u3088\u308b\u6982\u5ff5\u7684\u306a\u7121\u5f62\u4fa1\u5024\u3067\u3059\u3002\u306e\u308c\u3093\u306e\u984d\u304c\u5927\u304d\u3044\u307b\u3069\u3001\u4f1a\u793e\u306e\u5f71\u97ff\u529b\u306e\u5927\u304d\u3055\u3092\u793a\u3059\u3068\u3082\u8a00\u3048\u307e\u3059\u3002<\/mark><\/strong><\/p>\n\n\n\n<p class=\"fs-title\">\u4f01\u696d\u306e\u5c06\u6765\u7684\u306a\u6210\u9577\u3092\u898b\u8d8a\u3059\u5834\u5408\u3001\u3053\u306e\u3088\u3046\u306a\u76ee\u306b\u898b\u3048\u306a\u3044\u4fa1\u5024\u3092\u9ad8\u3081\u3001\u3088\u308a\u591a\u304f\u306e\u9867\u5ba2\u3084\u898b\u8fbc\u307f\u9867\u5ba2\u306b\u8a34\u6c42\u3057\u3066\u3044\u304f\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002<\/p>\n\n\n\n<div class='d-flex gap-2 mb-25 align-items-center f-sub'><h4 class='fs-custom-22 fs-mb-17 text-underline ff-gothic fs-mb-18 fw-bold'><strong>\u682a\u5f0f\u8b72\u6e21\u306a\u3089\u7a0e\u52d9\u4e0a\u306e\u306e\u308c\u3093\u306f\u767a\u751f\u3057\u306a\u3044<\/strong><\/h4><\/div>\n\n\n\n<p class=\"fs-title\">\u4f01\u696d\u8cb7\u53ce\u3067\u6642\u4fa1\u3084\u4fa1\u683c\u5909\u52d5\u3067\u95a2\u9023\u3057\u3066\u304f\u308b\u682a\u5f0f\u3067\u3059\u304c\u3001\u682a\u5f0f\u8b72\u6e21\u3067\u306e\u5dee\u984d\u306f\u7a0e\u52d9\u4e0a\u3067\u306e\u308c\u3093\u3068\u3057\u3066\u6271\u308f\u308c\u3066\u3044\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<p class=\"fs-title\"><strong><mark style=\"background-color:#cf2e2e\" class=\"has-inline-color\">\u682a\u5f0f\u8b72\u6e21\u306f\u3001\u682a\u5f0f\u305d\u306e\u3082\u306e\u306e\u58f2\u8cb7\u3067\u3042\u3063\u3066\u3001\u4e3b\u773c\u304c\u7f6e\u304b\u308c\u3066\u3044\u308b\u306e\u306f\u8b72\u6e21\u3059\u308b\u682a\u5f0f\u306e\u4fa1\u5024\u3067\u3059\u3002<\/mark><\/strong><\/p>\n\n\n\n<p class=\"fs-title\">\u682a\u5f0f\u3068\u306f\u3001\u4f01\u696d\u306e\u7d4c\u55b6\u6a29\u3092\u53d6\u5f97\u3059\u308b\u305f\u3081\u306e\u624b\u6bb5\u3068\u3057\u3066\u7528\u3044\u3089\u308c\u308b\u682a\u4e3b\u7dcf\u4f1a\u306b\u304a\u3051\u308b\u8ca8\u5e63\u7684\u306a\u5b58\u5728\u3067\u3059\u3002\u682a\u4e3b\u7dcf\u4f1a\u3067\u306e\u8b70\u6c7a\u6a29\u306e\u6c7a\u5b9a\u3084\u3001\u4f01\u696d\u306e\u7d4c\u55b6\u6a29\u3092\u53d6\u5f97\u3059\u308b\u305f\u3081\u306b\u7528\u3044\u3089\u308c\u308b\u8a3c\u5238\u306e\u305f\u3081\u3001\u3042\u304f\u307e\u3067\u4f01\u696d\u3092\u8cb7\u53ce\u3059\u308b\u305f\u3081\u306b\u7528\u3044\u3089\u308c\u308b\u624b\u6bb5\u306e\u4e00\u3064\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"fs-title\">\u306e\u308c\u3093\u306f\u3001\u4f01\u696d\u306e\u6642\u4fa1\u7d14\u8cc7\u7523\u984d\u306e\u6642\u4fa1\u3092\u5dee\u984d\u3067\u8868\u3057\u305f\u3082\u306e\u3067\u3042\u308b\u305f\u3081\u3001\u682a\u5f0f\u306e\u5dee\u984d\u3068\u306f\u5168\u304f\u5225\u306e\u6982\u5ff5\u3067\u3059\u3002<strong><mark style=\"background-color:#fcb900\" class=\"has-inline-color\">\u682a\u5f0f\u306e\u6642\u4fa1\u3068\u4f01\u696d\u306e\u6642\u4fa1\u3067\u6839\u672c\u7684\u306a\u6982\u5ff5\u304c\u7570\u306a\u308b\u305f\u3081\u3001\u682a\u5f0f\u8b72\u6e21\u3067\u306f\u682a\u5f0f\u306e\u4fa1\u5024\u304c\u7d4c\u55b6\u6a29\u306e\u79fb\u8ee2\u306b\u95a2\u9023\u3057\u3066\u3044\u307e\u3059\u3002<\/mark><\/strong><\/p>\n\n\n\n<p class=\"fs-title\">\u682a\u5f0f\u8b72\u6e21\u3068\u4f01\u696d\u8cb7\u53ce\u3067\u306f\u3001\u682a\u4e3b\u306e\u5909\u66f4\u3068\u8cb7\u53ce\u3067\u76ee\u7684\u3084\u5951\u7d04\u624b\u7d9a\u304d\u306e\u5185\u5bb9\u304c\u7570\u306a\u308b\u305f\u3081\u3001\u57fa\u672c\u7684\u306b\u4f1a\u8a08\u4e0a\u3067\u306f\u306e\u308c\u3093\u3068\u3057\u3066\u8a08\u4e0a\u3055\u308c\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<p class=\"fs-title\">\u305f\u3060\u3057\u3001\u53d6\u5f15\u5185\u5bb9\u306b\u3088\u3063\u3066\u306f\u306e\u308c\u3093\u304c\u767a\u751f\u3059\u308b\u30b1\u30fc\u30b9\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<div class='d-flex gap-2 mb-25 align-items-center f-sub'><h4 class='fs-custom-22 fs-mb-17 text-underline ff-gothic fs-mb-18 fw-bold'><strong>\u8ca0\u306e\u306e\u308c\u3093<\/strong><\/h4><\/div>\n\n\n\n<div class='d-flex gap-2 mb-25 align-items-center f-sub'><h4 class='fs-custom-22 fs-mb-17 text-underline ff-gothic fs-mb-18 fw-bold'><strong>\u8ca0\u306e\u306e\u308c\u3093<\/strong><\/h4><\/div>\n\n\n\n<p class=\"fs-title\">\u901a\u5e38\u3001\u306e\u308c\u3093\u306f\u8cb7\u53ce\u5bfe\u8c61\u4f1a\u793e\u306e\u300c\u8a55\u4fa1\u984d\u3092\u8d85\u3048\u308b\u8cb7\u53ce\u4fa1\u683c\u300d\u3068\u3057\u3066\u8a08\u4e0a\u3055\u308c\u308b\u5dee\u984d\u3092\u793a\u3057\u305f\u3082\u306e\u3067\u3059\u3002\u3064\u307e\u308a\u3001\u5143\u306e\u4fa1\u683c\u3088\u308a\u30d7\u30e9\u30b9\u5206\u306e\u5dee\u984d\u3092\u306e\u308c\u3093\u3068\u547c\u3073\u3001<strong><mark style=\"background-color:#cf2e2e\" class=\"has-inline-color\">\u30de\u30a4\u30ca\u30b9\u306e\u5dee\u984d\u304c\u300c\u8ca0\u306e\u306e\u308c\u3093\u300d\u3068\u547c\u3070\u308c\u3066\u3044\u307e\u3059\u3002<\/mark><\/strong><br><br>\u6642\u4fa1\u306f\u305d\u306e\u6642\u306e\u8a55\u4fa1\u3067\u3042\u308b\u305f\u3081\u3001\u5fc5\u305a\u3057\u3082\u4fa1\u5024\u304c\u9ad8\u304f\u306a\u3063\u3066\u3044\u308b\u308f\u3051\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<strong><mark style=\"background-color:#fcb900\" class=\"has-inline-color\">\u4f01\u696d\u306e\u5c06\u6765\u7684\u306a\u61f8\u5ff5\u8981\u7d20\u306b\u306a\u308a\u3001\u7d4c\u55b6\u306e\u30ea\u30b9\u30af\u3084\u8ab2\u984c\u306e\u6307\u6a19\u3068\u306a\u308a\u307e\u3059\u3002<\/mark><\/strong>\u8ca0\u306e\u306e\u308c\u3093\u304c\u767a\u751f\u3057\u305f\u5834\u5408\u306f\u3001\u7d4c\u55b6\u306e\u898b\u76f4\u3057\u3084\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u306e\u6539\u5584\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n\n\n\n<div class='d-flex gap-2 mb-25 align-items-center f-sub'><div class='triangle'><\/div><h3 class='fs-25 ff-gothic fs-mb-18 fw-bold'><strong>\u306e\u308c\u3093\u4ee3\u306e\u8a08\u7b97\u65b9\u6cd5<\/strong><\/h3><\/div>\n\n\n\n<p class=\"fs-title\">\u306e\u308c\u3093\u306f\u3001\u6642\u4fa1\u306e\u5dee\u984d\u3092\u8868\u3059\u6570\u5b57\u306e\u305f\u3081\u3001\u8cb7\u53ce\u307e\u3067\u306f\u308f\u304b\u308b\u3082\u306e\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u901a\u5e38\u3001\u306e\u308c\u3093\u4ee3\u306f\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u7b97\u51fa\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td>\u8cb7\u53ce\u4fa1\u683c-\u6642\u4fa1\u7d14\u8cc7\u7523\u984d\uff08\u8cc7\u7523\u5408\u8a08\u984d-\u8ca0\u50b5\uff09\uff1d\u306e\u308c\u3093\u4ee3<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"fs-title\">\u8cb7\u53ce\u91d1\u984d\u306f\u3001\u4f01\u696d\u4fa1\u5024\u3092\u5143\u306b\u7b97\u51fa\u3055\u308c\u307e\u3059\u3002\u4e3b\u306a\u4f01\u696d\u4fa1\u5024\u306e\u8a55\u4fa1\u65b9\u6cd5\u306f\u3001\u4ee5\u4e0b\u306e3\u3064\u3067\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-white-background-color has-background\"><thead><tr><th>\u8a55\u4fa1\u65b9\u6cd5<\/th><th>\u8a55\u4fa1\u57fa\u6e96\u7b97\u51fa\u65b9\u6cd5<\/th><\/tr><\/thead><tbody><tr><td>\u30b3\u30b9\u30c8\u30a2\u30d7\u30ed\u30fc\u30c1<\/td><td>\u30fb \u7c3f\u4fa1\u7d14\u8cc7\u7523\u6cd5<br>\u30fb \u6642\u4fa1\u7d14\u8cc7\u7523\u6cd5<br>\u30fb \u5e74\u8cb7\u6cd5\uff08\u6642\u4fa1\u7d14\u8cc7\u7523\uff0b\u55b6\u696d\u6a29\uff09<br>\u30fb \u6e05\u7b97\u4fa1\u5024\u6cd5<br>\u30fb \u8abf\u9054\u539f\u4fa1\u6cd5<\/td><\/tr><tr><td>\u30de\u30fc\u30b1\u30c3\u30c8\u30a2\u30d7\u30ed\u30fc\u30c1<\/td><td>\u30fb \u5e02\u5834\u682a\u4fa1\u6cd5<br>\u30fb \u985e\u4f3c\u4f1a\u793e\u6bd4\u8f03\u6cd5\uff08\u30de\u30eb\u30c1\u30d7\u30eb\u6cd5\uff09<\/td><\/tr><tr><td>\u30a4\u30f3\u30ab\u30e0\u30a2\u30d7\u30ed\u30fc\u30c1<\/td><td>\u30fb DCF\u6cd5<br>\u30fb \u53ce\u76ca\u9084\u5143\u6cd5<br>\u30fb \u914d\u5f53\u9084\u5143\u6cd5<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"fs-title\"><strong><mark style=\"background-color:#fcb900\" class=\"has-inline-color\">\u8cb7\u53ce\u4fa1\u984d\u7b97\u5b9a\u65b9\u6cd5\u306e\u57fa\u6e96\u306f\u3001\u591a\u89d2\u7684\u306b\u898b\u305f\u4f01\u696d\u4fa1\u5024\u306e\u8a55\u4fa1\u3068\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/mark><\/strong><\/p>\n\n\n\n<p class=\"fs-title\">\u5c06\u6765\u7684\u306a\u4fa1\u5024\u3084\u5e02\u5834\u306b\u51fa\u56de\u3089\u306a\u3044\u682a\u5f0f\u4fa1\u5024\u306a\u3069\u3001\u81ea\u793e\u304c\u4fdd\u6709\u3059\u308b\u5305\u62ec\u7684\u306a\u8cc7\u7523\u4fa1\u5024\u306e\u8a55\u4fa1\u984d\u3092\u7b97\u51fa\u3059\u308b\u305f\u3081\u306e\u30d7\u30ed\u30bb\u30b9\u3067\u3059\u3002<\/p>\n\n\n\n<p class=\"fs-title\">\u975e\u5e38\u306b\u8907\u96d1\u3067\u5408\u7406\u7684\u306a\u601d\u8003\u304c\u6c42\u3081\u3089\u308c\u308b\u305f\u3081\u3001\u5c02\u9580\u5bb6\u306b\u3088\u3063\u3066\u8a55\u4fa1\u3055\u308c\u308b\u306e\u304c\u4e00\u822c\u7684\u3068\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"fs-title\">\u305d\u306e\u305f\u3081\u3001M&amp;A\u306b\u304a\u3051\u308b\u4f01\u696d\u8cb7\u53ce\u306fM&amp;A\u30b3\u30f3\u30b5\u30eb\u306a\u3069\u306b\u4f9d\u983c\u3092\u3059\u308b\u4f01\u696d\u304c\u591a\u3044\u306e\u3067\u3059\u3002<\/p>\n\n\n\n<h2 class='fs-30 fs-mb-20 ff-gothic color-blue mb-30 fw-bold relative'><strong>\u306e\u308c\u3093\u306e\u4f1a\u8a08\u51e6\u7406<\/strong><\/h2><div class='w-100 border mb-30'><\/div>\n\n\n\n<figure class=\"wp-block-image size-large\"><img decoding=\"async\" width=\"1024\" height=\"683\" src=\"https:\/\/dym.asia\/media\/wp-content\/uploads\/2024\/12\/AdobeStock_735077104-1024x683.jpeg\" alt=\"\" class=\"wp-image-10135 img-fluid w-100 mb-5\" loading=\"lazy\"\/ loading=\"lazy\" alt=\"\u4f1a\u8a08\u51e6\u7406\u306e\u300c\u306e\u308c\u3093\u300d\u3068\u306f\u3069\u3046\u3044\u3046\u610f\u5473\uff1fM&amp;A\u3068\u306e\u95a2\u4fc2\u6027\u3084\u511f\u5374\u65b9\u6cd5\u3092\u89e3\u8aac\" srcset=\"https:\/\/dym.asia\/media\/wp-content\/uploads\/2024\/12\/AdobeStock_735077104-1024x683.jpeg 1024w, https:\/\/dym.asia\/media\/wp-content\/uploads\/2024\/12\/AdobeStock_735077104-300x200.jpeg 300w, https:\/\/dym.asia\/media\/wp-content\/uploads\/2024\/12\/AdobeStock_735077104-768x512.jpeg 768w, https:\/\/dym.asia\/media\/wp-content\/uploads\/2024\/12\/AdobeStock_735077104-1536x1024.jpeg 1536w, https:\/\/dym.asia\/media\/wp-content\/uploads\/2024\/12\/AdobeStock_735077104-2048x1365.jpeg 2048w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><figcaption class=\"wp-element-caption\">Closely Examining Financial Matters: Person&#8217;s Hand Engaged in Precise Calculation of Bills Using a Calculator<\/figcaption><\/figure>\n\n\n\n<p class=\"fs-title\">M&amp;A\u3067\u4f01\u696d\u8cb7\u53ce\u3092\u884c\u3063\u305f\u969b\u3001\u8cb7\u53ce\u4fa1\u683c\u306e\u640d\u76ca\u306f\u8cc7\u7523\u3068\u3057\u3066\u4f1a\u8a08\u51e6\u7406\u3055\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"fs-title\"><strong><mark style=\"background-color:#cf2e2e\" class=\"has-inline-color\">\u306e\u308c\u3093\u306f\u7121\u5f62\u56fa\u5b9a\u8cc7\u7523\u3067\u3042\u308b\u305f\u3081\u3001\u8cb8\u501f\u5bfe\u7167\u8868\u306e\u8cc7\u7523\u306e\u90e8\u306b\u8a08\u4e0a\u3055\u308c\u307e\u3059\u3002\u307e\u305f\u3001\u6e1b\u4fa1\u511f\u5374\u51e6\u7406\u3092\u884c\u3046\u3053\u3068\u304c\u53ef\u80fd\u3067\u3059\u3002<\/mark><\/strong><\/p>\n\n\n\n<p class=\"fs-title\">\u306e\u308c\u3093\u3092\u6e1b\u4fa1\u511f\u5374\u3059\u308b\u5834\u5408\u3001\u6700\u592720\u5e74\u4ee5\u5185\u306e\u671f\u9593\u3092\u8a2d\u3051\u3066\u671f\u9593\u640d\u76ca\u8a08\u7b97\u3092\u884c\u3044\u307e\u3059\u3002\u511f\u5374\u57fa\u6e96\u306f\u65e5\u672c\u57fa\u6e96\u3068\u56fd\u969b\u57fa\u6e96\u306e2\u7a2e\u985e\u304b\u3089\u9078\u629e\u53ef\u80fd\u3067\u3059\u3002<\/p>\n\n\n\n<p class=\"fs-title\">\u8ca0\u306e\u306e\u308c\u3093\u306f\u3001\u8ca0\u306e\u306e\u308c\u3093\u306f\u8cb8\u501f\u5bfe\u7167\u8868\u306b\u306f\u8a08\u4e0a\u3055\u308c\u306a\u3044\u305f\u3081\u3001\u511f\u5374\u306f\u3067\u304d\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<p class=\"fs-title\">\u65e5\u672c\u56fd\u5185\u3067\u306f\u3001\u306e\u308c\u3093\u306e\u4f1a\u8a08\u51e6\u7406\u3092\u300c\u65e5\u672c\u57fa\u6e96\u300d\u3068\u300cIFRS\u300d\u306e2\u3064\u304c\u4e3b\u306b\u7528\u3044\u3089\u308c\u3066\u3044\u307e\u3059\u3002\u56fd\u5185\u306e\u4f1a\u8a08\u51e6\u7406\u306f\u65e5\u672c\u57fa\u6e96\u3067\u884c\u308f\u308c\u3066\u3044\u307e\u3059\u304c\u3001\u8fd1\u5e74\u306fIFRS\u3092\u9069\u7528\u3057\u3066\u3044\u308b\u4f01\u696d\u304c\u5897\u3048\u3066\u3044\u308b\u50be\u5411\u3067\u3059\u3002<br><br>\u3044\u305a\u308c\u306b\u3082\u4f1a\u8a08\u51e6\u7406\u306e\u4ed5\u65b9\u3084\u30e1\u30ea\u30c3\u30c8\u3068\u30c7\u30e1\u30ea\u30c3\u30c8\u306e\u9055\u3044\u304c\u3042\u308b\u305f\u3081\u3001\u4f1a\u793e\u306e\u65b9\u91dd\u3084\u7d4c\u55b6\u72b6\u6cc1\u306b\u5408\u3063\u305f\u4f1a\u8a08\u57fa\u6e96\u3092\u9078\u3076\u3068\u826f\u3044\u3067\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<div class='d-flex gap-2 mb-25 align-items-center f-sub'><div class='triangle'><\/div><h3 class='fs-25 ff-gothic fs-mb-18 fw-bold'><strong>\u306e\u308c\u3093\u511f\u5374\u306e\u30e1\u30ea\u30c3\u30c8<\/strong><\/h3><\/div>\n\n\n\n<p class=\"fs-title\">\u306e\u308c\u3093\u306f\u7121\u5f62\u56fa\u5b9a\u8cc7\u7523\u306b\u5206\u985e\u3055\u308c\u308b\u305f\u3081\u3001\u5b9f\u614b\u304c\u628a\u63e1\u3057\u306b\u304f\u3044\u3068\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u6e1b\u4fa1\u511f\u5374\u306e\u76ee\u7684\u306f\u3001\u6bce\u671f\u306e\u671f\u9593\u640d\u76ca\u8a08\u7b97\u3092\u6b63\u78ba\u306b\u53cd\u6620\u3055\u305b\u3001\u7d4c\u55b6\u72b6\u6cc1\u3092\u6b63\u3057\u304f\u628a\u63e1\u3059\u308b\u3053\u3068\u3067\u3059\u3002\u3053\u306e\u3053\u3068\u304b\u3089\u3001\u306e\u308c\u3093\u511f\u5374\u306b\u306f\u8ca1\u52d9\u4e0a\u3067\u5927\u304d\u306a\u610f\u5473\u3092\u6301\u3064\u3068\u3055\u308c\u3066\u3044\u307e\u3059\u3002<br><br><strong><mark style=\"background-color:#cf2e2e\" class=\"has-inline-color\">\u6e1b\u4fa1\u511f\u5374\u306b\u3088\u3063\u3066\u3001\u306e\u308c\u3093\u306f\u6642\u9593\u306e\u7d4c\u904e\u306b\u4f34\u3044\u5747\u7b49\u306b\u5206\u914d\u3055\u308c\u308b\u3053\u3068\u3067\u6b63\u5f53\u306a\u4fa1\u5024\u304c\u5224\u65ad\u3067\u304d\u3001\u4f01\u696d\u306e\u8ca1\u52d9\u8af8\u8868\u304c\u3088\u308a\u5b9f\u614b\u306b\u5373\u3057\u305f\u3082\u306e\u306b\u306a\u308b\u3067\u3057\u3087\u3046\u3002<\/mark><\/strong>\u3053\u306e\u3088\u3046\u306b\u6e1b\u4fa1\u511f\u5374\u3092\u884c\u3046\u3053\u3068\u3067\u3001\u3088\u308a\u900f\u660e\u6027\u306e\u9ad8\u3044\u8ca1\u52d9\u5831\u544a\u3092\u53ef\u80fd\u3068\u3057\u3001\u4f01\u696d\u306e\u4fe1\u983c\u6027\u3084\u7121\u5f62\u306e\u8cc7\u7523\u4fa1\u5024\u304c\u5411\u4e0a\u3059\u308b\u3053\u3068\u306b\u3064\u306a\u304c\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<div class='d-flex gap-2 mb-25 align-items-center f-sub'><h4 class='fs-custom-22 fs-mb-17 text-underline ff-gothic fs-mb-18 fw-bold'><strong>\u306e\u308c\u3093\u306e\u5b9f\u614b\u3092\u628a\u63e1\u3067\u304d\u308b<\/strong><\/h4><\/div>\n\n\n\n<p class=\"fs-title\">\u4e00\u822c\u7684\u306a\u6e1b\u4fa1\u511f\u5374\u3068\u306f\u3001\u7a0e\u52d9\u7533\u544a\u3067\u5b9a\u3081\u3089\u308c\u305f\u91d1\u984d\u4ee5\u4e0a\u306e\u8cfc\u5165\u3092\u3057\u305f\u969b\u3001\u305d\u306e\u8cbb\u7528\u3092\u6570\u5e74\u306b\u308f\u305f\u3063\u3066\u7d4c\u8cbb\u8a08\u4e0a\u3059\u308b\u8a08\u4e0a\u65b9\u6cd5\u3067\u3059\u3002<\/p>\n\n\n\n<p class=\"fs-title\"><strong><mark style=\"background-color:#cf2e2e\" class=\"has-inline-color\">\u306e\u308c\u3093\u3092\u511f\u5374\u3059\u308b\u3053\u3068\u306b\u3088\u3063\u3066\u3001\u306e\u308c\u3093\u306e\u4fa1\u5024\u304c\u6bce\u671f\u306e\u8a08\u4e0a\u5206\u304b\u3089\u8996\u8a8d\u3067\u304d\u3001\u6b63\u78ba\u306a\u4fa1\u5024\u3092\u628a\u63e1\u3059\u308b\u3053\u3068\u304c\u53ef\u80fd\u3067\u3059\u3002<\/mark><\/strong><\/p>\n\n\n\n<p class=\"fs-title\">\u57fa\u672c\u7684\u306b\u3001\u4e8b\u696d\u3067\u4f7f\u7528\u3055\u308c\u3066\u3044\u308b\u8a2d\u5099\u3084\u5efa\u7269\u7b49\u306e\u8cc7\u7523\u306f\u3001\u7d4c\u5e74\u52a3\u5316\u306b\u3088\u3063\u3066\u4fa1\u5024\u304c\u6e1b\u5c11\u3057\u3066\u3044\u304d\u307e\u3059\u3002\u3053\u3046\u3044\u3063\u305f\u8cc7\u7523\u306f\u300c\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u300d\u3068\u3055\u308c\u3001\u8cfc\u5165\u3057\u305f\u91d1\u984d\u3092\u898f\u5b9a\u306e\u671f\u9593\u306b\u308f\u305f\u308a\u5206\u5272\u914d\u5206\u3057\u3066\u8a08\u4e0a\u3059\u308b\u3053\u3068\u304c\u53ef\u80fd\u3067\u3059\u3002<\/p>\n\n\n\n<p class=\"fs-title\">\u9ad8\u984d\u306a\u8cc7\u7523\u306f\u5206\u5272\u3057\u3066\u8a08\u4e0a\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u3001\u6bce\u671f\u3054\u3068\u306e\u7d4c\u8cbb\u8a08\u4e0a\u3067\u304d\u308b\u305f\u3081\u3001\u7d4c\u55b6\u4e0a\u306e\u8ca0\u62c5\u3092\u5206\u6563\u3067\u304d\u308b\u30e1\u30ea\u30c3\u30c8\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"fs-title\"><strong><mark style=\"background-color:#fcb900\" class=\"has-inline-color\">\u8ca0\u306e\u306e\u308c\u3093\u304c\u767a\u751f\u3057\u305f\u5834\u5408\u3001\u511f\u5374\u3067\u304d\u307e\u305b\u3093\u304c\u5225\u306e\u8cc7\u7523\u3067\u6e1b\u640d\u304c\u767a\u751f\u3057\u305f\u969b\u3001\u6e1b\u984d\u3057\u305f\u91d1\u984d\u5206\u3092\u6e1b\u640d\u640d\u5931\u3068\u3057\u3066\u8a08\u4e0a\u306f\u53ef\u80fd\u3067\u3059\u3002<\/mark><\/strong><br><br>\u901a\u5e38\u3001\u8cb8\u501f\u5bfe\u7167\u8868\u306b\u8ca0\u306e\u306e\u308c\u3093\u306f\u8a08\u4e0a\u3055\u308c\u305a\u3001\u640d\u76ca\u8a08\u7b97\u66f8\u306e\u7279\u5225\u5229\u76ca\u3068\u3057\u3066\u8a08\u4e0a\u3057\u307e\u3059\u3002\u3064\u307e\u308a\u3001\u8ca0\u306e\u306e\u308c\u3093\u3082\u7a0e\u52d9\u4e0a\u3067\u306f\u5229\u76ca\u3068\u3057\u3066\u6271\u308f\u308c\u308b\u3082\u306e\u3067\u3059\u3002<\/p>\n\n\n\n<div class='d-flex gap-2 mb-25 align-items-center f-sub'><h4 class='fs-custom-22 fs-mb-17 text-underline ff-gothic fs-mb-18 fw-bold'><strong>\u6e1b\u640d\u306e\u640d\u5931\u3092\u6291\u3048\u3089\u308c\u308b<\/strong><\/h4><\/div>\n\n\n\n<p class=\"fs-title\">\u6e1b\u640d\u3068\u306f\u3001\u4fa1\u5024\u304c\u5927\u5e45\u306b\u4e0b\u304c\u3063\u305f\u8cc7\u7523\u306e\u5e33\u7c3f\u4fa1\u683c\u3092\u56de\u53ce\u53ef\u80fd\u306a\u91d1\u984d\u307e\u3067\u6e1b\u984d\u3059\u308b\u4f1a\u8a08\u51e6\u7406\u3067\u3059\u3002\u6e1b\u640d\u3092\u884c\u3046\u3068\u30d0\u30e9\u30f3\u30b9\u30b7\u30fc\u30c8\u4e0a\u306b\u8a08\u4e0a\u3055\u308c\u308b\u305f\u3081\u3001\u8cc7\u7523\u4fa1\u5024\u3084\u4f01\u696d\u4fa1\u5024\u306b\u5f71\u97ff\u3092\u4e0e\u3048\u308b\u30ea\u30b9\u30af\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"fs-title\"><strong><mark style=\"background-color:#cf2e2e\" class=\"has-inline-color\">\u306e\u308c\u3093\u511f\u5374\u3067\u306f\u3001\u6570\u5e74\u306b\u5206\u3051\u3066\u306e\u308c\u3093\u306e\u5dee\u984d\u3092\u8a08\u4e0a\u3059\u308b\u305f\u3081\u3001\u640d\u5931\u3092\u5206\u6563\u3057\u3066\u4e00\u5ea6\u306b\u5927\u304d\u306a\u6e1b\u640d\u306e\u8a08\u4e0a\u3092\u9632\u3050\u3053\u3068\u304c\u53ef\u80fd\u3067\u3059\u3002<\/mark><\/strong><\/p>\n\n\n\n<p class=\"fs-title\">\u306e\u308c\u3093\u306f\u3001\u6642\u4fa1\u7d14\u8cc7\u7523\u984d\u306e\u30d7\u30e9\u30b9\u5dee\u984d\u306e\u305f\u3081\u3001\u72b6\u6cc1\u306b\u3088\u3063\u3066\u5909\u52d5\u3059\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002\u4fa1\u5024\u304c\u4e0b\u65b9\u4fee\u6b63\u3055\u308c\u305f\u5834\u5408\u3001\u306e\u308c\u3093\u306e\u6e1b\u640d\u304c\u767a\u751f\u3057\u3001\u6e1b\u640d\u640d\u5931\u3068\u3057\u3066\u51e6\u7406\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"fs-title\">\u307e\u305f\u3001\u8ca0\u306e\u306e\u308c\u3093\u306f\u3001\u901a\u5e38\u306f\u640d\u76ca\u8a08\u7b97\u66f8\u306e\u7279\u5225\u5229\u76ca\u3068\u3057\u3066\u8a08\u4e0a\u3055\u308c\u308b\u305f\u3081\u3001\u306e\u308c\u3093\u4ee3\u304c\u7a0e\u52d9\u4e0a\u306e\u5229\u76ca\u3068\u3057\u3066\u6271\u308f\u308c\u308b\u306e\u304c\u7279\u5fb4\u3067\u3059\u3002\u8cc7\u7523\u4fa1\u5024\u3068\u3057\u3066\u30d7\u30e9\u30b9\u306b\u8a08\u4e0a\u3055\u308c\u308b\u305f\u3081\u3001\u5927\u304d\u306a\u640d\u5931\u3067\u3042\u3063\u3066\u3082\u8868\u9762\u4e0a\u306b\u306f\u30de\u30a4\u30ca\u30b9\u306b\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<p class=\"fs-title\">\u305f\u3060\u3057\u3001\u5b9f\u969b\u306b\u306f\u8cc7\u7523\u4fa1\u5024\u304c\u4e0b\u304c\u3063\u305f\u72b6\u614b\u3067\u3042\u308b\u305f\u3081\u3001\u5c06\u6765\u7684\u306a\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u3084\u5229\u76ca\u306b\u60aa\u5f71\u97ff\u3092\u53ca\u307c\u3059\u30ea\u30b9\u30af\u304c\u3042\u308b\u305f\u3081\u3001\u5bfe\u7b56\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n\n\n\n<div class='d-flex gap-2 mb-25 align-items-center f-sub'><h4 class='fs-custom-22 fs-mb-17 text-underline ff-gothic fs-mb-18 fw-bold'><strong>\u8d64\u5b57\u3092\u5206\u5272\u3067\u8a08\u4e0a\u3067\u304d\u308b<\/strong><\/h4><\/div>\n\n\n\n<p class=\"fs-title\">\u5148\u8ff0\u3057\u305f\u3088\u3046\u306b\u3001\u306e\u308c\u3093\u511f\u5374\u306b\u3088\u3063\u3066\u640d\u5931\u306f\u6570\u5e74\u306b\u5206\u3051\u3066\u5206\u6563\u3059\u308b\u3053\u3068\u304c\u53ef\u80fd\u3067\u3059\u3002<br><br>\u306e\u308c\u3093\u511f\u5374\u306b\u3088\u3063\u3066\u8a08\u4e0a\u306f\u8907\u6570\u5e74\u3067\u5206\u5272\u8a08\u4e0a\u3055\u308c\u308b\u305f\u3081\u3001<strong><mark style=\"background-color:#fcb900\" class=\"has-inline-color\">\u6c7a\u7b97\u66f8\u306e\u8d64\u5b57\u8a08\u4e0a\u3092\u56de\u907f\u3057\u3066\u4f01\u696d\u306e\u696d\u7e3e\u3092\u9069\u5207\u306b\u53cd\u6620\u3055\u305b\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/mark><\/strong><\/p>\n\n\n\n<div class='d-flex gap-2 mb-25 align-items-center f-sub'><div class='triangle'><\/div><h3 class='fs-25 ff-gothic fs-mb-18 fw-bold'><strong>\u306e\u308c\u3093\u511f\u5374\u306e\u30c7\u30e1\u30ea\u30c3\u30c8<\/strong><\/h3><\/div>\n\n\n\n<p class=\"fs-title\"><strong><mark style=\"background-color:#fcb900\" class=\"has-inline-color\">\u306e\u308c\u3093\u511f\u5374\u306f\u3001\u6700\u592720\u5e74\u9593\u306f\u7d99\u7d9a\u7684\u306b\u51e6\u7406\u7ba1\u7406\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u305f\u3081\u3001\u305d\u306e\u9593\u306e\u8ca1\u52d9\u5831\u544a\u306e\u8abf\u6574\u304c\u5fc5\u8981\u3067\u3059\u3002<\/mark><\/strong><br><br>\u305d\u306e\u4ed6\u3001\u306e\u308c\u3093\u511f\u5374\u306e\u30c7\u30e1\u30ea\u30c3\u30c8\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<div class='d-flex gap-2 mb-25 align-items-center f-sub'><h4 class='fs-custom-22 fs-mb-17 text-underline ff-gothic fs-mb-18 fw-bold'><strong>&nbsp;\u511f\u5374\u671f\u9593\u4e2d\u306e\u5229\u76ca\u3092\u5727\u8feb\u3057\u3084\u3059\u3044<\/strong><\/h4><\/div>\n\n\n\n<p class=\"fs-title\"><strong><mark style=\"background-color:#cf2e2e\" class=\"has-inline-color\">\u5148\u8ff0\u3057\u305f\u3088\u3046\u306b\u3001\u306e\u308c\u3093\u511f\u5374\u306f\u6700\u592720\u5e74\u9593\u306b\u308f\u305f\u3063\u3066\u6bce\u5e74\u511f\u5374\u51e6\u7406\u304c\u5fc5\u8981\u306b\u306a\u308b\u305f\u3081\u3001\u305d\u306e\u671f\u9593\u4e2d\u306f\u6bce\u671f\u306e\u5229\u76ca\u304c\u6e1b\u308a\u307e\u3059\u3002<\/mark><\/strong><br><br>\u4e00\u5fdc\u4efb\u610f\u3067\u511f\u5374\u671f\u9593\u306e\u8a2d\u5b9a\u304c\u53ef\u80fd\u3067\u3059\u304c\u3001\u6bce\u671f\u306e\u5229\u76ca\u306b\u5f71\u97ff\u3092\u4e0e\u3048\u308b\u3053\u3068\u306b\u5909\u308f\u308a\u3042\u308a\u307e\u305b\u3093\u3002\u307e\u305f\u3001\u511f\u5374\u671f\u9593\u3092\u8abf\u6574\u3057\u305f\u3053\u3068\u306b\u3088\u308a\u4f1a\u8a08\u306e\u900f\u660e\u6027\u304c\u5931\u308f\u308c\u3001\u5c06\u6765\u7684\u306a\u30c8\u30e9\u30d6\u30eb\u3084\u4fe1\u7528\u6027\u306b\u95a2\u308f\u308b\u30ea\u30b9\u30af\u304c\u9ad8\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<div class='d-flex gap-2 mb-25 align-items-center f-sub'><h4 class='fs-custom-22 fs-mb-17 text-underline ff-gothic fs-mb-18 fw-bold'><strong>\u4efb\u610f\u3067\u671f\u9593\u3092\u6c7a\u3081\u3089\u308c\u308b\u306e\u3067\u6063\u610f\u7684\u306b\u306a\u308a\u3084\u3059\u3044<\/strong><\/h4><\/div>\n\n\n\n<p class=\"fs-title\">\u306e\u308c\u3093\u511f\u5374\u306f\u3001\u4efb\u610f\u3067\u511f\u5374\u671f\u9593\u3092\u8abf\u6574\u3067\u304d\u308b\u305f\u3081\u3001\u8a2d\u5b9a\u3057\u305f\u671f\u9593\u3067\u5229\u76ca\u3092\u5927\u304d\u304f\u5909\u3048\u3089\u308c\u308b\u306e\u3067\u3059\u3002\u511f\u5374\u671f\u9593\u3092\u9577\u304f\u8a2d\u5b9a\u3059\u308b\u3053\u3068\u306b\u3088\u308a\u3001\u6bce\u671f\u306e\u511f\u5374\u8cbb\u7528\u3092\u5c0f\u3055\u304f\u3057\u3001\u5229\u76ca\u3092\u81a8\u3089\u307e\u305b\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"fs-title\">\u9006\u306b\u3001\u511f\u5374\u671f\u9593\u3092\u77ed\u304f\u8a2d\u5b9a\u3059\u308b\u3068\u3001\u77ed\u671f\u9593\u3067\u306e\u5229\u76ca\u5727\u7e2e\u304c\u53ef\u80fd\u3067\u3059\u3002<\/p>\n\n\n\n<p class=\"fs-title\"><strong><mark style=\"background-color:#cf2e2e\" class=\"has-inline-color\">\u3053\u306e\u3088\u3046\u306a\u6063\u610f\u7684\u306a\u511f\u5374\u671f\u9593\u306e\u64cd\u4f5c\u306f\u5ba2\u89b3\u6027\u306b\u6b20\u304d\u3001\u8ca1\u52d9\u72b6\u6cc1\u3092\u5916\u90e8\u306b\u8aa4\u3063\u3066\u4f1d\u3048\u305f\u308a\u3001\u4f1a\u8a08\u306e\u900f\u660e\u6027\u304c\u5931\u308f\u308c\u308b\u53ef\u80fd\u6027\u304c\u9ad8\u3044\u306e\u3067\u3059\u3002<\/mark><\/strong><\/p>\n\n\n\n<p class=\"fs-title\">\u511f\u5374\u671f\u9593\u3092\u8abf\u6574\u3059\u308b\u3053\u3068\u306b\u3088\u308a\u3001\u4f01\u696d\u306e\u8ca1\u52d9\u72b6\u614b\u304c\u5b9f\u614b\u3068\u5927\u304d\u304f\u7570\u306a\u3063\u3066\u3057\u307e\u3044\u304b\u306d\u306a\u3044\u305f\u3081\u3001\u5916\u90e8\u3078\u306e\u5927\u304d\u306a\u60aa\u5f71\u97ff\u3092\u53ca\u307c\u3059\u30ea\u30b9\u30af\u306b\u3064\u306a\u304c\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"fs-title\">\u307e\u305f\u3001<strong><mark style=\"background-color:#fcb900\" class=\"has-inline-color\">\u610f\u56f3\u7684\u306a\u511f\u5374\u671f\u9593\u306e\u8abf\u6574\u306f\u3001\u76e3\u67fb\u3084\u7a0e\u52d9\u8abf\u67fb\u306e\u5bfe\u8c61\u306b\u306a\u308a\u3084\u3059\u304f\u3001\u6cd5\u7684\u30ea\u30b9\u30af\u3084\u7f70\u5247\u306b\u3088\u308b\u30da\u30ca\u30eb\u30c6\u30a3\u3092\u79d1\u3055\u308c\u308b\u5371\u967a\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/mark><\/strong><\/p>\n\n\n\n<p class=\"fs-title\">\u6063\u610f\u7684\u306a\u511f\u5374\u306e\u8abf\u6574\u306f\u3001\u793e\u4f1a\u7684\u4fe1\u7528\u306e\u5931\u589c\u3084\u7d4c\u55b6\u60aa\u5316\u7b49\u3001\u4f01\u696d\u5b58\u7d9a\u306b\u76f4\u63a5\u7684\u306a\u5f71\u97ff\u3092\u53ca\u307c\u3057\u304b\u306d\u306a\u3044\u30ea\u30b9\u30af\u3092\u62b1\u3048\u308b\u53ef\u80fd\u6027\u304c\u9ad8\u3044\u306e\u3067\u3059\u3002\u5065\u5168\u306a\u4f1a\u793e\u7d4c\u55b6\u3092\u7dad\u6301\u3059\u308b\u305f\u3081\u306b\u3001\u9069\u5207\u306a\u511f\u5374\u671f\u9593\u306e\u8a2d\u5b9a\u3068\u7ba1\u7406\u304c\u975e\u5e38\u306b\u91cd\u8981\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h2 class='fs-30 fs-mb-20 ff-gothic color-blue mb-30 fw-bold relative'><strong>\u306e\u308c\u3093\u511f\u5374\u306e\u7a2e\u985e\u3068\u65b9\u6cd5<\/strong><\/h2><div class='w-100 border mb-30'><\/div>\n\n\n\n<figure class=\"wp-block-image size-large\"><img decoding=\"async\" width=\"1024\" height=\"683\" src=\"https:\/\/dym.asia\/media\/wp-content\/uploads\/2024\/12\/AdobeStock_786949127-1024x683.jpeg\" alt=\"\" class=\"wp-image-9144 img-fluid w-100 mb-5\" loading=\"lazy\"\/ loading=\"lazy\" alt=\"\u4f1a\u8a08\u51e6\u7406\u306e\u300c\u306e\u308c\u3093\u300d\u3068\u306f\u3069\u3046\u3044\u3046\u610f\u5473\uff1fM&amp;A\u3068\u306e\u95a2\u4fc2\u6027\u3084\u511f\u5374\u65b9\u6cd5\u3092\u89e3\u8aac\" srcset=\"https:\/\/dym.asia\/media\/wp-content\/uploads\/2024\/12\/AdobeStock_786949127-1024x683.jpeg 1024w, https:\/\/dym.asia\/media\/wp-content\/uploads\/2024\/12\/AdobeStock_786949127-300x200.jpeg 300w, https:\/\/dym.asia\/media\/wp-content\/uploads\/2024\/12\/AdobeStock_786949127-768x512.jpeg 768w, https:\/\/dym.asia\/media\/wp-content\/uploads\/2024\/12\/AdobeStock_786949127-1536x1024.jpeg 1536w, https:\/\/dym.asia\/media\/wp-content\/uploads\/2024\/12\/AdobeStock_786949127-2048x1365.jpeg 2048w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<p class=\"fs-title\">\u306e\u308c\u3093\u511f\u5374\u306b\u306f\u3001\u65e5\u672c\u57fa\u6e96\u3068\u56fd\u969b\u57fa\u6e96\u306e\u4ee5\u4e0b\u306e2\u7a2e\u985e\u304c\u3042\u308a\u3001\u3044\u305a\u308c\u304b\u306e\u65b9\u6cd5\u3092\u9078\u3076\u3053\u3068\u304c\u53ef\u80fd\u3067\u3059\u3002<\/p>\n\n\n\n<div class=\"wp-block-group is-vertical is-layout-flex wp-container-core-group-is-layout-2 wp-block-group-is-layout-flex\">\n<ul>\n<li>\u65e5\u672c\u57fa\u6e96<\/li>\n\n\n\n<li>IFRS<\/li>\n<\/ul>\n<\/div>\n\n\n\n<p class=\"fs-title\">\u65e5\u672c\u57fa\u6e96\u3068IFRS\u306f\u3001\u511f\u5374\u671f\u9593\u3084\u30eb\u30fc\u30eb\u304c\u7570\u306a\u308a\u307e\u3059\u3002\u4e16\u754c\u7684\u306b\u306f\u56fd\u969b\u7d71\u4e00\u30eb\u30fc\u30eb\u306eIFRS\u3092\u7528\u3044\u308b\u4f01\u696d\u304c\u591a\u3044\u3067\u3059\u304c\u3001\u56fd\u5185\u3067\u306f\u4f9d\u7136\u3068\u3057\u3066\u65e5\u672c\u57fa\u6e96\u3067\u306e\u308c\u3093\u511f\u5374\u3092\u884c\u3063\u3066\u3044\u308b\u4f01\u696d\u304c\u591a\u3044\u3068\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"fs-title\">\u30b0\u30ed\u30fc\u30d0\u30eb\u4f01\u696d\u306fIFRS\u3092\u9069\u7528\u3057\u3066\u3044\u308b\u4f01\u696d\u304c\u5897\u52a0\u3057\u3066\u3044\u308b\u50be\u5411\u306a\u305f\u3081\u3001\u4eca\u5f8c\u306f\u5f90\u3005\u306b\u65e5\u672c\u57fa\u6e96\u304b\u3089\u79fb\u884c\u3059\u308b\u4f01\u696d\u304c\u5897\u52a0\u3059\u308b\u3068\u8003\u3048\u3089\u308c\u308b\u3067\u3057\u3087\u3046\u3002\u306e\u308c\u3093\u511f\u5374\u306e\u7a2e\u985e\u3068\u65b9\u6cd5\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<div class='d-flex gap-2 mb-25 align-items-center f-sub'><div class='triangle'><\/div><h3 class='fs-25 ff-gothic fs-mb-18 fw-bold'><strong>\u65e5\u672c\u57fa\u6e96<\/strong><\/h3><\/div>\n\n\n\n<p class=\"fs-title\">\u65e5\u672c\u57fa\u6e96\u306f\u300c\u4f01\u696d\u4f1a\u8a08\u539f\u5247\u300d\u3092\u57fa\u306b\u4f5c\u3089\u308c\u305f\u72ec\u81ea\u306e\u4f1a\u8a08\u57fa\u6e96\u3067\u3059\u3002<\/p>\n\n\n\n<p class=\"fs-title\">\u306e\u308c\u3093\u511f\u5374\u671f\u9593\u304c\u6700\u592720\u5e74\u4ee5\u5185\u306e\u5e74\u6570\u3068\u898f\u5b9a\u3055\u308c\u3001\u511f\u5374\u5e74\u6570\u306e\u57fa\u6e96\u3092\u4e00\u822c\u7684\u306b\u6295\u8cc7\u56de\u53ce\u671f\u9593\u7b49\u3092\u6839\u62e0\u306b\u3057\u3066\u3044\u307e\u3059\u3002\u5b9f\u52d9\u7684\u306b\u306f\u511f\u5374\u671f\u9593\u30925\uff5e10\u5e74\u306b\u8a2d\u5b9a\u3059\u308b\u306e\u304c\u4e00\u822c\u7684\u3068\u3055\u308c\u3001\u6063\u610f\u7684\u306b\u8abf\u6574\u3057\u306a\u3044\u3088\u3046\u9069\u5207\u306a\u511f\u5374\u671f\u9593\u306e\u8a2d\u5b9a\u3068\u7ba1\u7406\u304c\u6c42\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"fs-title\">\u65e5\u672c\u57fa\u6e96\u306e\u306e\u308c\u3093\u306f\u3001\u55b6\u696d\u5229\u76ca\u3084\u5f53\u671f\u7d14\u5229\u76ca\u306b\u5f71\u97ff\u3092\u4e0e\u3048\u3084\u3059\u3044\u306e\u304c\u7279\u5fb4\u3067\u3059\u3002<\/p>\n\n\n\n<p class=\"fs-title\">\u306e\u308c\u3093\u306e\u511f\u5374\u8cbb\u7528\u306f\u6bce\u671f\u3054\u3068\u306e\u5229\u76ca\u8a08\u7b97\u306b\u53cd\u6620\u3055\u308c\u308b\u305f\u3081\u3001\u511f\u5374\u671f\u9593\u306e\u8a2d\u5b9a\u306b\u3088\u3063\u3066\u4f01\u696d\u306e\u8ca1\u52d9\u72b6\u6cc1\u3084\u5229\u76ca\u306b\u5f71\u97ff\u3092\u53ca\u307c\u3059\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002\u305d\u306e\u305f\u3081\u3001\u65e5\u672c\u57fa\u6e96\u306b\u3088\u308b\u306e\u308c\u3093\u306e\u511f\u5374\u304c\u6063\u610f\u7684\u306b\u306a\u308a\u3084\u3059\u304f\u3001\u4f1a\u793e\u5168\u4f53\u306b\u60aa\u5f71\u97ff\u3092\u53ca\u307c\u3059\u30b1\u30fc\u30b9\u304c\u3042\u308b\u306e\u3067\u3059\u3002<\/p>\n\n\n\n<p class=\"fs-title\"><strong><mark style=\"background-color:#cf2e2e\" class=\"has-inline-color\">\u57fa\u672c\u7684\u306b\u65e5\u672c\u57fa\u6e96\u3067\u306f\u3001\u306e\u308c\u3093\u511f\u5374\u8cbb\u304c\u5927\u304d\u304f\u306a\u308a\u3084\u3059\u3044\u305f\u3081\u3001\u511f\u5374\u671f\u9593\u306e\u8abf\u6574\u306b\u3088\u3063\u3066\u4f1a\u793e\u7d4c\u55b6\u3092\u5727\u8feb\u3055\u305b\u308b\u3053\u3068\u306b\u306a\u308a\u3084\u3059\u3044\u50be\u5411\u306b\u3042\u308a\u307e\u3059\u3002\u307e\u305f\u3001\u65e5\u672c\u57fa\u6e96\u306e\u511f\u5374\u5f8c\u306e\u306e\u308c\u3093\u306f\u3001\u5e33\u7c3f\u4fa1\u984d\u304c\u5bfe\u8c61\u306b\u306a\u308a\u3001\u6e1b\u640d\u3057\u305f\u969b\u306e\u5f71\u97ff\u304c\u6bd4\u8f03\u7684\u5c0f\u3055\u304f\u306a\u308b\u50be\u5411\u3067\u3059\u3002<\/mark><\/strong><\/p>\n\n\n\n<p class=\"fs-title\">\u305f\u3060\u3057\u3001\u65e5\u672c\u57fa\u6e96\u306f\u5e33\u7c3f\u4fa1\u984d\u306e\u5f71\u97ff\u3092\u6291\u3048\u3089\u308c\u308b\u305f\u3081\u3001\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u306e\u898b\u7a4d\u3082\u308a\u671f\u9593\u3082\u77ed\u304f\u306a\u308b\u3068\u3044\u3046\u5229\u70b9\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"fs-title\">\u3053\u308c\u3089\u306e\u70b9\u304b\u3089\u3001<strong><mark style=\"background-color:#fcb900\" class=\"has-inline-color\">\u65e5\u672c\u57fa\u6e96\u306b\u3088\u308b\u306e\u308c\u3093\u511f\u5374\u306f\u3001\u4f01\u696d\u306e\u8ca1\u653f\u5229\u76ca\u306b\u5927\u304d\u306a\u5f71\u97ff\u3092\u4e0e\u3048\u308b\u4f1a\u8a08\u57fa\u6e96\u3068\u8003\u3048\u3089\u308c\u3001\u9069\u5207\u306a\u511f\u5374\u671f\u9593\u306e\u8a2d\u5b9a\u3068\u7ba1\u7406\u304c\u91cd\u8981\u3067\u3059\u3002<\/mark><\/strong><br><br>\u983b\u7e41\u306bM&amp;A\u3092\u5b9f\u65bd\u3059\u308b\u4f01\u696d\u306f\u3001\u65e5\u672c\u57fa\u6e96\u3060\u3068\u696d\u7e3e\u304c\u60aa\u304f\u898b\u3089\u308c\u3084\u3059\u3044\u3053\u3068\u3092\u7406\u7531\u306b\u3001\u5927\u624b\u4e0a\u5834\u4f01\u696d\u3084\u30b0\u30ed\u30fc\u30d0\u30eb\u4f01\u696d\u304b\u3089\u306f\u5fcc\u907f\u3055\u308c\u308b\u50be\u5411\u306b\u3042\u308b\u4f1a\u8a08\u57fa\u6e96\u3068\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<div class='d-flex gap-2 mb-25 align-items-center f-sub'><div class='triangle'><\/div><h3 class='fs-25 ff-gothic fs-mb-18 fw-bold'><strong>IFRS\uff08\u56fd\u969b\u4f1a\u8a08\u57fa\u6e96\uff09<\/strong><\/h3><\/div>\n\n\n\n<p class=\"fs-title\">IFRS\uff08\u56fd\u969b\u8ca1\u52d9\u5831\u544a\u57fa\u6e96\uff09\u306f\u3001\u56fd\u969b\u7684\u306b\u7d71\u4e00\u3055\u308c\u305f\u4f1a\u8a08\u30eb\u30fc\u30eb\u3067\u3059\u3002EU\u3092\u4e2d\u5fc3\u306b\u5148\u9032\u56fd\u3068\u3055\u308c\u308b\u56fd\u306e\u4e0a\u5834\u4f01\u696d\u304c\u9069\u7528\u3057\u3066\u304a\u308a\u3001\u65e5\u672c\u56fd\u5185\u3067\u3082\u30b0\u30ed\u30fc\u30d0\u30eb\u4f01\u696d\u3084\u4e00\u90e8\u306e\u4e0a\u5834\u4f01\u696d\u3001\u307e\u305f\u306fM&amp;A\u53d6\u5f15\u306b\u304a\u3044\u3066\u9069\u7528\u304c\u9032\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"fs-title\"><strong><mark style=\"background-color:#cf2e2e\" class=\"has-inline-color\">IFRS\u306e\u6700\u5927\u306e\u7279\u5fb4\u306f\u3001\u306e\u308c\u3093\u306b\u3064\u3044\u3066\u511f\u5374\u3092\u3057\u306a\u3044\u3068\u3044\u3046\u70b9\u3067\u3059\u3002<\/mark><\/strong>IFRS\u306e\u306e\u308c\u3093\u511f\u5374\u306b\u3064\u3044\u3066\u306f\u3001\u73fe\u5728\u3082\u5be9\u8b70\u4e2d\u3068\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"fs-title\">\u65e5\u672c\u57fa\u6e96\u304c\u306e\u308c\u3093\u3092\u511f\u5374\u3059\u308b\u306e\u306b\u5bfe\u3057\u3001IFRS\u306f\u511f\u5374\u3092\u884c\u308f\u305a\u3001\u6e1b\u640d\u30c6\u30b9\u30c8\u3092\u6bce\u5e74\u6700\u4f4e1\u56de\u5b9f\u65bd\u3059\u308b\u3053\u3068\u304c\u7fa9\u52d9\u5316\u3055\u308c\u3066\u3044\u307e\u3059\u30022005\u5e74\u306bEU\u3067\u7fa9\u52d9\u5316\u3055\u308c\u308b\u4ee5\u524d\u306f\u3001IFRS\u3067\u3082\u306e\u308c\u3093\u511f\u5374\u304c\u884c\u308f\u308c\u3066\u3044\u307e\u3057\u305f\u304c\u3001\u306e\u308c\u3093\u306e\u8010\u7528\u5e74\u6570\u306e\u898b\u7a4d\u3082\u308a\u306f\u901a\u5e38\u3067\u304d\u306a\u3044\u3068\u3055\u308c\u3001\u6e1b\u640d\u30c6\u30b9\u30c8\u3092\u884c\u3046\u3053\u3068\u3067\u5341\u5206\u306b\u6a5f\u80fd\u3059\u308b\u3068\u8003\u3048\u3089\u308c\u3066\u304d\u307e\u3057\u305f\u3002<\/p>\n\n\n\n<p class=\"fs-title\">\u6e1b\u640d\u30c6\u30b9\u30c8\u3068\u306f\u300c\u6e1b\u640d\u4f1a\u8a08\u300d\u3068\u547c\u3070\u308c\u3066\u3044\u308b\u3082\u306e\u3067\u3001\u65e5\u672c\u57fa\u6e96\u3067\u3082\u6e1b\u640d\u306e\u5146\u5019\u304c\u898b\u3089\u308c\u305f\u5834\u5408\u306b\u5b9f\u65bd\u3055\u308c\u3001\u5e33\u7c3f\u4fa1\u984d\u3068\u56de\u53ce\u53ef\u80fd\u4fa1\u984d\u3092\u6bd4\u8f03\u3059\u308b\u4f1a\u8a08\u51e6\u7406\u3067\u3059\u3002<\/p>\n\n\n\n<p class=\"fs-title\">\u306e\u308c\u3093\u306e\u5e33\u7c3f\u4fa1\u984d\u3092\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u3067\u8cc4\u3048\u306a\u3044\u5834\u5408\u3001\u6e1b\u640d\u51e6\u7406\u3055\u308c\u308b\u70b9\u304c\u65e5\u672c\u57fa\u6e96\u3082IFRS\u3082\u540c\u3058\u6d41\u308c\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"fs-title\"><strong><mark style=\"background-color:#fcb900\" class=\"has-inline-color\">IFRS\u306f\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u306e\u898b\u7a4d\u3082\u308a\u671f\u9593\u306f\u65e5\u672c\u57fa\u6e96\u3088\u308a\u9577\u304f\u3001\u5c06\u6765\u306e\u5229\u76ca\u3084\u6210\u9577\u3001\u3088\u308a\u6b63\u78ba\u306a\u4f1a\u793e\u306e\u4fa1\u5024\u8a55\u4fa1\u304c\u53ef\u80fd\u306b\u306a\u308a\u307e\u3059\u3002<\/mark><\/strong>\u511f\u5374\u3092\u884c\u308f\u306a\u3044\u305f\u3081\u6e1b\u640d\u306e\u30a4\u30f3\u30d1\u30af\u30c8\u306f\u5927\u304d\u304f\u306a\u308a\u307e\u3059\u304c\u3001\u5c06\u6765\u7684\u306a\u671f\u5f85\u5024\u3084\u6210\u9577\u6027\u306f\u65e5\u672c\u57fa\u6e96\u3088\u308a\u3082\u9ad8\u3044\u3068\u8a00\u3048\u308b\u3067\u3057\u3087\u3046\u3002\u305d\u306e\u305f\u3081\u3001IFRS\u306f\u306e\u308c\u3093\u306e\u91d1\u984d\u304c\u91cd\u8981\u8996\u3055\u308c\u3001\u6e1b\u640d\u304c\u51fa\u305f\u5834\u5408\u306e\u5f71\u97ff\u306f\u975e\u5e38\u306b\u5927\u304d\u3044\u3082\u306e\u306b\u306a\u308a\u307e\u3059\u3002IFRS\u306f\u3001\u306e\u308c\u3093\u511f\u5374\u8cbb\u304c\u5de8\u984d\u306b\u306a\u308a\u3084\u3059\u3044\u305f\u3081\u3001\u696d\u7e3e\u304c\u60aa\u304f\u898b\u3048\u3084\u3059\u3044\u3068\u3044\u3046\u5074\u9762\u304c\u3042\u308a\u307e\u3059\u3002\u3057\u304b\u3057\u306a\u304c\u3089\u3001\u55b6\u696d\u5229\u76ca\u3068\u5f53\u671f\u7d14\u5229\u76ca\u304c\u76f8\u5bfe\u7684\u306b\u5927\u304d\u304f\u898b\u3048\u308b\u3053\u3068\u3092\u7406\u7531\u306b\u3001M&amp;A\u304c\u6d3b\u767a\u306a\u4f01\u696d\u307b\u3069IFRS\u3092\u63a1\u7528\u3057\u3066\u3044\u308b\u30b1\u30fc\u30b9\u304c\u5c11\u306a\u304f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<div class='d-flex gap-2 mb-25 align-items-center f-sub'><div class='triangle'><\/div><h3 class='fs-25 ff-gothic fs-mb-18 fw-bold'><strong>\u306e\u308c\u3093\u511f\u5374\u306e\u65e5\u672c\u3068IFRS\u306e\u4f1a\u8a08\u306e\u9055\u3044<\/strong><\/h3><\/div>\n\n\n\n<p class=\"fs-title\">\u65e5\u672c\u57fa\u6e96\u3068IFRS\u306e\u9055\u3044\u306f\u3001\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n\n\n\n<div class=\"wp-block-group is-vertical is-layout-flex wp-container-core-group-is-layout-3 wp-block-group-is-layout-flex\">\n<ul>\n<li>\u511f\u5374\u671f\u9593<\/li>\n\n\n\n<li>\u6e1b\u640d\u30c6\u30b9\u30c8\u306e\u983b\u5ea6<\/li>\n<\/ul>\n<\/div>\n\n\n\n<p class=\"fs-title\">\u306e\u308c\u3093\u306e\u511f\u5374\u671f\u9593\u304c\u6700\u5927\u306e\u9055\u3044\u3067\u3059\u304c\u3001\u65e5\u672c\u3068\u56fd\u969b\u57fa\u6e96\u3067\u3069\u306e\u3088\u3046\u306b\u7570\u306a\u308b\u306e\u304b\u3092\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<div class='d-flex gap-2 mb-25 align-items-center f-sub'><h4 class='fs-custom-22 fs-mb-17 text-underline ff-gothic fs-mb-18 fw-bold'><strong>\u511f\u5374\u671f\u9593<\/strong><\/h4><\/div>\n\n\n\n<p class=\"fs-title\"><strong><mark style=\"background-color:#cf2e2e\" class=\"has-inline-color\">\u306e\u308c\u3093\u306e\u511f\u5374\u671f\u9593\u306f\u3001\u65e5\u672c\u57fa\u6e96\u3067\u300c\u6700\u592720\u5e74\u300d\u3068\u6c7a\u307e\u3063\u3066\u304a\u308a\u3001IFRS\u306f\u300c\u511f\u5374\u3057\u306a\u3044\u300d\u4ee3\u308f\u308a\u306b\u6e1b\u640d\u30c6\u30b9\u30c8\u304c\u6bce\u5e741\u56de\u5b9f\u65bd\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/mark><\/strong><\/p>\n\n\n\n<p class=\"fs-title\">\u65e5\u672c\u3067\u306f\u3001\u511f\u5374\u671f\u9593\u3092\u6700\u592720\u5e74\u3068\u5b9a\u3081\u3001\u898f\u5247\u7684\u306b\u511f\u5374\u3059\u308b\u3068\u306e\u8003\u3048\u3067\u898f\u5b9a\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u3053\u308c\u306f\u3001\u7121\u5f62\u56fa\u5b9a\u8cc7\u7523\u3082\u7d4c\u5e74\u3067\u4fa1\u5024\u306f\u4e0b\u304c\u308b\u3068\u306e\u89e3\u91c8\u304b\u3089\u3001\u5c06\u6765\u306e\u4fa1\u5024\u3068\u73fe\u5728\u306e\u4fa1\u5024\u304c\u540c\u3058\u3067\u306f\u306a\u3044\u3068\u3044\u3046\u8003\u3048\u304b\u3089\u3067\u3059\u3002<\/p>\n\n\n\n<p class=\"fs-title\">\u5bfe\u3057\u3066\u3001IFRS\u306b\u306f\u511f\u5374\u671f\u9593\u304c\u306a\u3044\u4ee3\u308f\u308a\u306b\u6e1b\u640d\u30c6\u30b9\u30c8\u3092\u6bce\u5e74\u6700\u4f4e1\u56de\u884c\u3046\u3053\u3068\u304c\u7fa9\u52d9\u4ed8\u3051\u3089\u308c\u3066\u3044\u307e\u3059\u30022005\u5e74\u4ee5\u524d\u307e\u3067\u3001IFRS\u3082\u306e\u308c\u3093\u511f\u5374\u3092\u884c\u308f\u308c\u3066\u3044\u307e\u3057\u305f\u304c\u3001\u306e\u308c\u3093\u306e\u8010\u7528\u5e74\u6570\u306e\u898b\u7a4d\u3082\u308a\u306f\u901a\u5e38\u3067\u304d\u306a\u3044\u3001\u6e1b\u640d\u30c6\u30b9\u30c8\u3067\u5341\u5206\u3068\u3044\u3046\u8003\u3048\u304b\u3089\u3068\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u65e5\u672c\u3068\u6d77\u5916\u3067\u306f\u3001\u8003\u3048\u65b9\u306e\u9055\u3044\u3067\u511f\u5374\u671f\u9593\u306e\u30eb\u30fc\u30eb\u304c\u7570\u306a\u308b\u3068\u3044\u3046\u3053\u3068\u3067\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<div class='d-flex gap-2 mb-25 align-items-center f-sub'><h4 class='fs-custom-22 fs-mb-17 text-underline ff-gothic fs-mb-18 fw-bold'><strong>\u6e1b\u640d\u30c6\u30b9\u30c8\u306e\u983b\u5ea6<\/strong><\/h4><\/div>\n\n\n\n<p class=\"fs-title\"><strong><mark style=\"background-color:#cf2e2e\" class=\"has-inline-color\">\u65e5\u672c\u57fa\u6e96\u3067\u306f\u3001\u6e1b\u640d\u306e\u5146\u5019\u304c\u898b\u3089\u308c\u305f\u5834\u5408\u306b\u6e1b\u640d\u640d\u5931\u306e\u8a8d\u8b58\u306e\u5224\u5b9a\u3092\u884c\u3046\u305f\u3081\u306b\u6e1b\u640d\u30c6\u30b9\u30c8\u3092\u884c\u3046\u7fa9\u52d9\u304c\u3042\u308a\u307e\u3059\u3002<\/mark><\/strong>\u6e1b\u640d\u306e\u5146\u5019\u304c\u306a\u3044\u5834\u5408\u3001\u57fa\u672c\u7684\u306b\u6e1b\u640d\u30c6\u30b9\u30c8\u306f\u4e0d\u8981\u3067\u3059\u3002<br><br>IFRS\u3067\u306f\u3001\u306e\u308c\u3093\u511f\u5374\u306e\u4ee3\u66ff\u3068\u3057\u3066\u6e1b\u640d\u30c6\u30b9\u30c8\u304c\u884c\u308f\u308c\u3066\u3044\u307e\u3059\u3002\u6e1b\u640d\u30c6\u30b9\u30c8\u306e\u5185\u5bb9\u306f\u3001\u65e5\u672c\u57fa\u6e96\u3068\u5927\u304d\u306a\u9055\u3044\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u65e5\u672c\u57fa\u6e96\u306f\u300c\u4f01\u696d\u4f1a\u8a08\u539f\u5247\u300d\u3092\u30d9\u30fc\u30b9\u306b\u4f5c\u6210\u3055\u308c\u3066\u3044\u308b\u305f\u3081\u3001\u306e\u308c\u3093\u306e\u511f\u5374\u306f\u65e5\u672c\u72ec\u81ea\u306e\u4f1a\u8a08\u57fa\u6e96\u3067\u884c\u308f\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<div class='d-flex gap-2 mb-25 align-items-center f-sub'><h4 class='fs-custom-22 fs-mb-17 text-underline ff-gothic fs-mb-18 fw-bold'><strong>\u975e\u511f\u5374\u306e\u30e1\u30ea\u30c3\u30c8\u3068\u30c7\u30e1\u30ea\u30c3\u30c8<\/strong><\/h4><\/div>\n\n\n\n<p class=\"fs-title\">\u975e\u511f\u5374\u306e\u30e1\u30ea\u30c3\u30c8\u3068\u30c7\u30e1\u30ea\u30c3\u30c8\u306b\u3064\u3044\u3066\u3001\u4ee5\u4e0b\u306b\u307e\u3068\u3081\u307e\u3057\u305f\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-white-background-color has-background\"><thead><tr><th>\u975e\u511f\u5374\u306e\u30e1\u30ea\u30c3\u30c8<\/th><th>\u975e\u511f\u5374\u306e\u30c7\u30e1\u30ea\u30c3\u30c8<\/th><\/tr><\/thead><tbody><tr><td>\u6d77\u5916\u4f01\u696d\u3068\u5bfe\u5fdc\u3057\u3084\u3059\u3044\u6d77\u5916\u306e\u696d\u52d9\u52b9\u7387\u5316\u3092\u56f3\u308c\u308b<\/td><td>\u6e1b\u640d\u6642\u306e\u30ea\u30b9\u30af\u304c\u5927\u304d\u3044\u306e\u308c\u3093\u304c\u7a4d\u307f\u91cd\u306a\u308a\u3084\u3059\u3044<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"fs-title\">IFRS\u306e\u975e\u511f\u5374\u306f\u3001\u56fd\u969b\u4f1a\u8a08\u57fa\u6e96\u5be9\u8b70\u4f1a\u304c\u7b56\u5b9a\u3057\u305f\u4f1a\u8a08\u57fa\u6e96\u306e\u305f\u3081\u3001\u9069\u7528\u3057\u3066\u3044\u308b\u4f01\u696d\u306e\u591a\u304f\u306f\u6d77\u5916\u4f01\u696d\u3084\u3001\u6d77\u5916\u4f01\u696d\u3068\u53d6\u5f15\u3092\u884c\u3046\u30b0\u30ed\u30fc\u30d0\u30eb\u4f01\u696d\u3067\u3059\u3002\u6d77\u5916\u306e\u4e8b\u696d\u8005\u3084\u6295\u8cc7\u5bb6\u306b\u53d7\u3051\u5165\u308c\u3084\u3059\u304f\u3001\u30de\u30c3\u30c1\u30f3\u30b0\u306e\u53ef\u80fd\u6027\u304c\u9ad8\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"fs-title\">\u307e\u305f\u3001\u6d77\u5916\u306b\u652f\u5e97\u3084\u63d0\u643a\u4f1a\u793e\u3092\u7f6e\u304f\u4f01\u696d\u306f\u3001\u672c\u793e\u3068\u540c\u3058\u4f1a\u8a08\u51e6\u7406\u3067\u7d71\u4e00\u3055\u308c\u3001\u696d\u52d9\u306e\u628a\u63e1\u3084\u52b9\u7387\u5316\u304c\u56f3\u308c\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<p 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class=\"fs-title\">\u307e\u305f\u3001\u511f\u5374\u671f\u9593\u304c\u306a\u3044\u305f\u3081\u306e\u308c\u3093\u304c\u767a\u751f\u3057\u3084\u3059\u304f\u3001\u6b63\u78ba\u306a\u8a55\u4fa1\u3092\u3057\u306b\u304f\u304f\u3001\u8ca0\u62c5\u3082\u5927\u304d\u304f\u306a\u308b\u70b9\u306b\u6c17\u3092\u3064\u3051\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<br><br><strong><mark style=\"background-color:#cf2e2e\" class=\"has-inline-color\">\u4e16\u754c\u3092\u76f8\u624b\u306b\u3057\u3066\u306e\u53d6\u5f15\u306e\u5834\u5408\u3001\u81ea\u793e\u3092\u6709\u5229\u306a\u72b6\u6cc1\u306b\u3057\u3066\u304f\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002\u3057\u304b\u3057\u306a\u304c\u3089\u3001\u306e\u308c\u3093\u306f\u5229\u76ca\u8a08\u4e0a\u304c\u3067\u304d\u308b\u305f\u3081\u306b\u904e\u5927\u8a55\u4fa1\u306b\u3064\u306a\u304c\u308a\u3084\u3059\u304f\u3001\u5b9f\u8cea\u7684\u306b\u306f\u4f1a\u793e\u7d4c\u55b6\u3092\u5727\u8feb\u3055\u305b\u3066\u3057\u307e\u3046\u53ef\u80fd\u6027\u3092\u62b1\u3048\u3066\u3044\u308b\u305f\u3081\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/mark><\/strong><\/p>\n\n\n\n<div class='d-flex gap-2 mb-25 align-items-center f-sub'><div class='triangle'><\/div><h3 class='fs-25 ff-gothic fs-mb-18 fw-bold'><strong>\u306e\u308c\u3093\u511f\u5374\u306e\u57fa\u6e96\u9078\u629e\u306f\u81ea\u7531<\/strong><\/h3><\/div>\n\n\n\n<p class=\"fs-title\">\u306e\u308c\u3093\u511f\u5374\u306e\u4f1a\u8a08\u57fa\u6e96\u3092\u9078\u3076\u306e\u306f\u81ea\u7531\u3067\u3059\u304c\u3001\u4f1a\u8a08\u57fa\u6e96\u3054\u3068\u306b\u8a2d\u5b9a\u3055\u308c\u3066\u3044\u308b\u7279\u5b9a\u306e\u6761\u4ef6\u3068\u5236\u7d04\u3092\u6e80\u305f\u3059\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u9014\u4e2d\u306e\u5909\u66f4\u3082\u53ef\u80fd\u3067\u3059\u304c\u3001\u6240\u5b9a\u306e\u624b\u7d9a\u304d\u3084\u8cbb\u7528\u304c\u5fc5\u8981\u306b\u306a\u308b\u70b9\u306b\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<br><br>\u4f1a\u8a08\u57fa\u6e96\u306b\u306f\u3001\u65e5\u672c\u3068IFRS\u4ee5\u5916\u306b\u300c\u7c73\u56fd\u4f1a\u8a08\u57fa\u6e96\u300d\u300cJ-IFRS\u300d\u7b49\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-white-background-color has-background\"><thead><tr><th>\u4f1a\u8a08\u57fa\u6e96<\/th><th>\u7279\u5fb4<\/th><\/tr><\/thead><tbody><tr><td>\u65e5\u672c\u57fa\u6e96<\/td><td>\u4f01\u696d\u4f1a\u8a08\u539f\u5247\u306b\u57fa\u3065\u304f<\/td><\/tr><tr><td>IFRS<\/td><td>\u56fd\u969b\u4f1a\u8a08\u57fa\u6e96\u5be9\u8b70\u4f1a\u304c\u7b56\u5b9a<\/td><\/tr><tr><td>\u7c73\u56fd\u4f1a\u8a08\u57fa\u6e96<\/td><td>\u7c73\u56fd\u8ca1\u52d9\u4f1a\u8a08\u57fa\u6e96\u5be9\u8b70\u4f1a\u304c\u7b56\u5b9a<\/td><\/tr><tr><td>J-IFRS<\/td><td>\u65e5\u672c\u5411\u3051\u306b\u30a2\u30ec\u30f3\u30b8\u3055\u308c\u305fIFRS<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"fs-title\">\u65e5\u672c\u3084\u30a2\u30e1\u30ea\u30ab\u56fd\u5185\u3067\u4e8b\u696d\u6d3b\u52d5\u3092\u884c\u3046\u5834\u5408\u3001\u305d\u308c\u305e\u308c\u306e\u56fd\u306b\u5373\u3057\u305f\u4f1a\u8a08\u57fa\u6e96\u3092\u9078\u3076\u306e\u304c\u7121\u96e3\u3067\u3059\u3002<\/p>\n\n\n\n<p class=\"fs-title\">J-IFRS\u306f\u65e5\u672c\u57fa\u6e96\u3068IFRS\u306e\u4e2d\u9593\u306e\u4f1a\u8a08\u57fa\u6e96\u306b\u8a2d\u8a08\u3055\u308c\u3066\u304a\u308a\u3001\u65e5\u672c\u306e\u6cd5\u5f8b\u3084\u5236\u5ea6\u306b\u914d\u616e\u3057\u306a\u304c\u3089IFRS\u306e\u975e\u511f\u5374\u3067\u306e\u308c\u3093\u3092\u4f1a\u8a08\u51e6\u7406\u3067\u304d\u307e\u3059\u3002<br><br>\u305d\u308c\u305e\u308c\u4f1a\u8a08\u57fa\u6e96\u3054\u3068\u306e\u8981\u4ef6\u3084\u5236\u7d04\u304c\u3042\u308b\u305f\u3081\u3001\u4f1a\u793e\u306e\u65b9\u91dd\u306b\u3088\u3063\u3066\u9069\u5207\u306a\u4f1a\u8a08\u57fa\u6e96\u3092\u9078\u3076\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002<\/p>\n\n\n\n<h2 class='fs-30 fs-mb-20 ff-gothic color-blue mb-30 fw-bold relative'><strong>\u306e\u308c\u3093\u4f1a\u8a08\u4e0a\u306e\u6ce8\u610f\u70b9<\/strong><\/h2><div class='w-100 border mb-30'><\/div>\n\n\n\n<figure class=\"wp-block-image size-large\"><img decoding=\"async\" width=\"1024\" height=\"768\" src=\"https:\/\/dym.asia\/media\/wp-content\/uploads\/2024\/12\/AdobeStock_758678245-1024x768.jpeg\" alt=\"\" class=\"wp-image-10138 img-fluid w-100 mb-5\" loading=\"lazy\"\/ loading=\"lazy\" alt=\"\u4f1a\u8a08\u51e6\u7406\u306e\u300c\u306e\u308c\u3093\u300d\u3068\u306f\u3069\u3046\u3044\u3046\u610f\u5473\uff1fM&amp;A\u3068\u306e\u95a2\u4fc2\u6027\u3084\u511f\u5374\u65b9\u6cd5\u3092\u89e3\u8aac\" srcset=\"https:\/\/dym.asia\/media\/wp-content\/uploads\/2024\/12\/AdobeStock_758678245-1024x768.jpeg 1024w, https:\/\/dym.asia\/media\/wp-content\/uploads\/2024\/12\/AdobeStock_758678245-300x225.jpeg 300w, https:\/\/dym.asia\/media\/wp-content\/uploads\/2024\/12\/AdobeStock_758678245-768x576.jpeg 768w, https:\/\/dym.asia\/media\/wp-content\/uploads\/2024\/12\/AdobeStock_758678245-1536x1152.jpeg 1536w, https:\/\/dym.asia\/media\/wp-content\/uploads\/2024\/12\/AdobeStock_758678245-2048x1536.jpeg 2048w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><figcaption class=\"wp-element-caption\">OLYMPUS DIGITAL CAMERA<\/figcaption><\/figure>\n\n\n\n<p class=\"fs-title\">\u306e\u308c\u3093\u306e\u51e6\u7406\u306f\u7a0e\u52d9\u3084\u4f1a\u8a08\u57fa\u6e96\u306e\u30eb\u30fc\u30eb\u7b49\u3001\u6ce8\u610f\u3059\u3079\u304d\u70b9\u306f\u591a\u3044\u3067\u3059\u3002\u65e5\u672c\u56fd\u5185\u3067\u306f\u4f1a\u8a08\u51e6\u7406\u304c\u65e5\u672c\u57fa\u6e96\u304c\u57fa\u672c\u306b\u306a\u3063\u3066\u3044\u308b\u305f\u3081\u3001\u4ed6\u56fd\u306e\u4f1a\u8a08\u57fa\u6e96\u3092\u9069\u7528\u3057\u305f\u5834\u5408\u3001\u6cd5\u5f8b\u3084\u5236\u5ea6\u3001\u5236\u7d04\u7b49\u3082\u305d\u306e\u56fd\u306b\u5373\u3057\u305f\u3082\u306e\u3067\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<p class=\"fs-title\"><strong><mark style=\"background-color:#cf2e2e\" class=\"has-inline-color\">\u7279\u306b\u306e\u308c\u3093\u306f\u3001\u6982\u5ff5\u7684\u306a\u5229\u76ca\u3092\u8a08\u4e0a\u3057\u305f\u3082\u306e\u3067\u3001\u4ed6\u306e\u53ce\u76ca\u3068\u306f\u7570\u306a\u308b\u4f1a\u8a08\u51e6\u7406\u304c\u5fc5\u8981\u3067\u3059\u3002<\/mark><\/strong><br><br>\u305d\u306e\u4ed6\u3001\u306e\u308c\u3093\u4f1a\u8a08\u4e0a\u306e\u6ce8\u610f\u70b9\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<div class='d-flex gap-2 mb-25 align-items-center f-sub'><div class='triangle'><\/div><h3 class='fs-25 ff-gothic fs-mb-18 fw-bold'><strong>\u65e5\u672c\u3068IFRS\u3067\u306e\u4f1a\u8a08\u51e6\u7406\u306e\u9055\u3044<\/strong><\/h3><\/div>\n\n\n\n<p class=\"fs-title\">\u65e5\u672c\u3068IFRS\u3067\u306f\u3001\u6b21\u306e\u3088\u3046\u306a\u9055\u3044\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<div class=\"wp-block-group is-vertical is-layout-flex wp-container-core-group-is-layout-4 wp-block-group-is-layout-flex\">\n<ul>\n<li>\u511f\u5374\u671f\u9593<\/li>\n\n\n\n<li>\u6e1b\u640d\u30c6\u30b9\u30c8\u306e\u5b9f\u65bd\u983b\u5ea6<\/li>\n\n\n\n<li>\u958b\u793a\u8981\u6c42\u4e8b\u9805<\/li>\n\n\n\n<li>\u306e\u308c\u3093\u306e\u53d6\u5f97\u539f\u4fa1<\/li>\n<\/ul>\n<\/div>\n\n\n\n<p class=\"fs-title\">\u7e70\u308a\u8fd4\u3057\u306b\u306a\u308a\u307e\u3059\u304c\u3001\u65e5\u672c\u57fa\u6e96\u306f\u306e\u308c\u3093\u306e\u511f\u5374\u671f\u9593\u306f\u6700\u592720\u5e74\u306e\u671f\u9593\u5185\u306b\u511f\u5374\u3059\u308b\u3082\u306e\u3068\u3057\u3001\u6e1b\u640d\u30c6\u30b9\u30c8\u306f\u6e1b\u640d\u306e\u5146\u5019\u304c\u898b\u3048\u305f\u6642\u3092\u9664\u3044\u3066\u4e0d\u8981\u3067\u3059\u3002\u4e00\u65b9\u3001IFRS\u306f\u511f\u5374\u671f\u9593\u304c\u306a\u3044\u975e\u511f\u5374\u3067\u3042\u308b\u4ee3\u308f\u308a\u306b\u3001\u6bce\u5e74\u6700\u4f4e1\u56de\u306e\u6e1b\u640d\u30c6\u30b9\u30c8\u3092\u7fa9\u52d9\u4ed8\u3051\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"fs-title\">\u4f1a\u8a08\u51e6\u7406\u306b\u3064\u3044\u3066\u3082\u65e5\u672c\u57fa\u6e96\u306f\u3001\u306e\u308c\u3093\u306e\u511f\u5374\u984d\u3084\u6e1b\u640d\u984d\u3078\u306e\u8a73\u7d30\u306a\u958b\u793a\u3068\u511f\u5374\u65b9\u6cd5\u3068\u511f\u5374\u671f\u9593\u306e\u8aac\u660e\u304c\u5fc5\u8981\u3067\u3059\u3002IFRS\u306f\u3001\u306e\u308c\u3093\u306e\u6e1b\u640d\u30c6\u30b9\u30c8\u306b\u95a2\u3059\u308b\u8a73\u7d30\u306a\u60c5\u5831\u958b\u793a\u304c\u6c42\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002<br><br>\u307e\u305f\u3001\u306e\u308c\u3093\u306e\u53d6\u5f97\u539f\u4fa1\u3082\u65e5\u672c\u3068IFRS\u306f\u7570\u306a\u308b\u306e\u304c\u7279\u5fb4\u3067\u3059\u3002\u65e5\u672c\u57fa\u6e96\u306f\u3001\u4f01\u696d\u8cb7\u53ce\u6642\u306e\u516c\u6b63\u4fa1\u5024\u306e\u4ed6\u306b\u3001\u511f\u5374\u3084\u6e1b\u640d\u306b\u95a2\u9023\u3059\u308b\u57fa\u6e96\u304c\u8a2d\u5b9a\u3055\u308c\u3066\u3044\u307e\u3059\u3002IFRS\u3067\u306f\u3001\u4f01\u696d\u8cb7\u53ce\u6642\u306e\u516c\u6b63\u4fa1\u5024\u3068\u8a08\u4e0a\u65b9\u6cd5\u306e\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\u306b\u57fa\u3065\u3044\u305f\u51e6\u7406\u304c\u884c\u308f\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<div class='d-flex gap-2 mb-25 align-items-center f-sub'><div class='triangle'><\/div><h3 class='fs-25 ff-gothic fs-mb-18 fw-bold'><strong>\u4f1a\u8a08\u4e0a\u3068\u7a0e\u52d9\u4e0a\u3067\u306f\u306e\u308c\u3093\u306e\u6271\u3044\u304c\u7570\u306a\u308b<\/strong><\/h3><\/div>\n\n\n\n<p class=\"fs-title\">\u306e\u308c\u3093\u306e\u4e3b\u306a\u4f1a\u8a08\u4e0a\u3068\u7a0e\u52d9\u4e0a\u306e\u9055\u3044\u306f\u3001\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td>\u4f1a\u8a08\u4e0a<\/td><td>\u30fb \u65e5\u672c\u57fa\u6e96\uff1a20\u5e74\u4ee5\u5185\u3067\u511f\u5374<br>\u30fb IFRS\uff1a\u975e\u511f\u5374\uff08\u6bce\u5e74\u6700\u4f4e1\u56de\u306e\u6e1b\u640d\u30c6\u30b9\u30c8\u304c\u5fc5\u8981\uff09<\/td><\/tr><tr><td>\u7a0e\u52d9\u4e0a<\/td><td>\u30fb 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