{"id":3026,"date":"2026-11-03T17:30:00","date_gmt":"2026-11-03T08:30:00","guid":{"rendered":"https:\/\/www.it-keiri-hunter.com\/?p=3026"},"modified":"2026-11-01T19:13:06","modified_gmt":"2026-11-01T10:13:06","slug":"ifrs%e3%81%b8%e3%81%ae%e7%b5%84%e6%9b%bf%e3%81%88%e3%81%a8%e3%81%af%ef%bc%9f%e6%97%a5%e6%9c%ac%e5%9f%ba%e6%ba%96%e3%81%ae%e5%ad%90%e4%bc%9a%e7%a4%be%e3%81%8c%e8%a1%8c%e3%81%86%e5%b7%ae%e7%95%b0","status":"publish","type":"post","link":"https:\/\/www.it-keiri-hunter.com\/?p=3026","title":{"rendered":"IFRS\u3078\u306e\u7d44\u66ff\u3048\u3068\u306f\uff1f\u65e5\u672c\u57fa\u6e96\u306e\u5b50\u4f1a\u793e\u304c\u884c\u3046\u5dee\u7570\u8abf\u6574\u3068\u9023\u7d50\u30d1\u30c3\u30b1\u30fc\u30b8\u306e\u5b9f\u52d9"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">\u300c\u89aa\u4f1a\u793e\u304cIFRS\u3092\u4efb\u610f\u9069\u7528\u3057\u305f\u306e\u3067\u3001\u6765\u671f\u304b\u3089\u9023\u7d50\u30d1\u30c3\u30b1\u30fc\u30b8\u3092IFRS\u3067\u51fa\u3057\u3066\u307b\u3057\u3044\u300d\u3002\u3053\u3046\u4f9d\u983c\u3055\u308c\u3066\u3082\u3001\u81ea\u793e\u306e\u5e33\u7c3f\u306f\u65e5\u672c\u57fa\u6e96\u306e\u307e\u307e\u3067\u3001\u4f55\u3092\u3069\u3053\u307e\u3067\u76f4\u3059\u306e\u304b\u8ff7\u3046\u65b9\u3082\u591a\u3044\u3067\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4eca\u56de\u306f\u3001<strong>\u89aa\u4f1a\u793e\u304cIFRS\u3001\u81ea\u793e\uff08\u5b50\u4f1a\u793e\uff09\u304c\u65e5\u672c\u57fa\u6e96\u306e\u3068\u304d\u306b\u3001\u6c7a\u7b97\u6570\u5024\u3092IFRS\u7528\u306b\u7d44\u307f\u66ff\u3048\u308b\u5b9f\u52d9<\/strong>\u3092\u89e3\u8aac\u3057\u307e\u3059\u3002<span class=\"swl-marker mark_orange\">\u8868\u793a\u306e\u7d44\u66ff\u3048\u3068\u6e2c\u5b9a\u306e\u5dee\u7570\u8abf\u6574\u306e\u9055\u3044<\/span>\u3092\u6574\u7406\u3057\u3001\u6e1b\u4fa1\u511f\u5374\u30fb\u56fa\u5b9a\u8cc7\u7523\u7a0e\u30fb\u975e\u4e0a\u5834\u682a\u5f0f\u306e\u8abf\u6574\u4ed5\u8a33\u3068\u7a0e\u52b9\u679c\u3001\u671f\u9996\u5dee\u7570\u306e\u7e70\u8d8a\u3001\u9023\u7d50\u30d1\u30c3\u30b1\u30fc\u30b8\u3078\u306e\u5165\u529b\u307e\u3067\u3092\u8a2d\u4f8b\u3067\u307e\u3068\u3081\u307e\u3057\u305f\u3002<\/p>\n\n\n<div class=\"swell-block-balloon\"><div class=\"c-balloon -bln-left\" data-col=\"blue\"><div class=\"c-balloon__icon -circle\"><img decoding=\"async\" loading=\"lazy\" src=\"https:\/\/www.it-keiri-hunter.com\/wp-content\/uploads\/2026\/09\/it-keiri-tea-icon-300x300.png\" alt=\"\" class=\"c-balloon__iconImg\" width=\"80px\" height=\"80px\"><span class=\"c-balloon__iconName\">\u30c6\u30a3\u30fc<\/span><\/div><div class=\"c-balloon__body -speaking -border-none\"><div class=\"c-balloon__text\">\n<p>\u7d44\u66ff\u3048\u306f\u300c\u6bce\u671f\u540c\u3058\u624b\u9806\u30fb\u540c\u3058\u6839\u62e0\u3067\u300d\u3067\u304d\u308b\u4ed5\u7d44\u307f\u4f5c\u308a\u304c\u30dd\u30a4\u30f3\u30c8\u3067\u3059\u3002<\/p>\n<span class=\"c-balloon__shapes\"><span class=\"c-balloon__before\"><\/span><span class=\"c-balloon__after\"><\/span><\/span><\/div><\/div><\/div><\/div>\n\n\n<div class=\"swell-block-capbox cap_box\"><div class=\"cap_box_ttl\"><span><strong>\u3053\u306e\u8a18\u4e8b\u3067\u308f\u304b\u308b\u3053\u3068<\/strong><\/span><\/div><div class=\"cap_box_content\">\n<ul class=\"wp-block-list is-style-check_list 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class=\"wp-block-image size-large\"><img decoding=\"async\" width=\"1024\" height=\"683\" src=\"https:\/\/www.it-keiri-hunter.com\/wp-content\/uploads\/2026\/11\/itkeiri-zukai-3026-v2-1024x683.jpg\" alt=\"IFRS\u3078\u306e\u7d44\u66ff\u3048\u3068\u306f\uff1f\uff08\u65e5\u672c\u57fa\u6e96\u30fb\u5b50\u4f1a\u793e\u3067\u7d44\u66ff\u30fb\u89aa\u4f1a\u793e\u3067\u8abf\u6574\uff09\u306e\u56f3\u89e3\" class=\"wp-image-3465\" srcset=\"https:\/\/www.it-keiri-hunter.com\/wp-content\/uploads\/2026\/11\/itkeiri-zukai-3026-v2-1024x683.jpg 1024w, https:\/\/www.it-keiri-hunter.com\/wp-content\/uploads\/2026\/11\/itkeiri-zukai-3026-v2-300x200.jpg 300w, https:\/\/www.it-keiri-hunter.com\/wp-content\/uploads\/2026\/11\/itkeiri-zukai-3026-v2-768x512.jpg 768w, https:\/\/www.it-keiri-hunter.com\/wp-content\/uploads\/2026\/11\/itkeiri-zukai-3026-v2.jpg 1200w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">IFRS\u3092\u4efb\u610f\u9069\u7528\u3067\u304d\u308b\u306e\u306f\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u3067\u3001\u5358\u4f53\u306e\u8ca1\u52d9\u8af8\u8868\u306f\u65e5\u672c\u57fa\u6e96\u306e\u307e\u307e\u3067\u3059\u3002\u8a08\u7b97\u66f8\u985e\u3084\u7a0e\u52d9\u7533\u544a\u3082\u65e5\u672c\u57fa\u6e96\u306e\u6c7a\u7b97\u304c\u3082\u3068\u306a\u306e\u3067\u3001\u5e33\u7c3f\u3082\u65e5\u672c\u57fa\u6e96\u3067\u4ed8\u3051\u307e\u3059\u3002\u305d\u306e\u3046\u3048\u3067\u3001<strong>\u9023\u7d50\u306b\u53d6\u308a\u8fbc\u3080\u305f\u3081\u306e\u6570\u5024\u3060\u3051\u3092IFRS\u306b\u5408\u308f\u305b\u3066\u4f5c\u308a\u76f4\u3059<\/strong>\u4f5c\u696d\u304c\u300cIFRS\u3078\u306e\u7d44\u66ff\u3048\u300d\u3067\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u7d44\u66ff\u3048\u306e\u62c5\u3044\u624b\u306f\u5927\u304d\u304f2\u3064\u3067\u3001\u89aa\u4f1a\u793e\u306e\u30b0\u30eb\u30fc\u30d7\u4f1a\u8a08\u65b9\u91dd\uff08\u30a2\u30ab\u30a6\u30f3\u30c6\u30a3\u30f3\u30b0\u30de\u30cb\u30e5\u30a2\u30eb\uff09\u3067\u6c7a\u307e\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><th>\u65b9\u6cd5<\/th><th>\u5185\u5bb9<\/th><th>\u5411\u3044\u3066\u3044\u308b\u30b1\u30fc\u30b9<\/th><\/tr><tr><td>\u5b50\u4f1a\u793e\u304c\u7d44\u66ff\u3048\u3066\u5831\u544a<\/td><td>\u5b50\u4f1a\u793e\u304c\u8abf\u6574\u3092\u52a0\u3048\u3001IFRS\u306e\u6570\u5024\u3092\u9023\u7d50\u30d1\u30c3\u30b1\u30fc\u30b8\u3067\u5831\u544a\u3059\u308b<\/td><td>\u5dee\u7570\u304c\u591a\u304f\u3001\u5b50\u4f1a\u793e\u306b\u7d4c\u7406\u306e\u4f53\u5236\u304c\u3042\u308b<\/td><\/tr><tr><td>\u89aa\u4f1a\u793e\u5074\u3067\u8abf\u6574<\/td><td>\u5b50\u4f1a\u793e\u306f\u65e5\u672c\u57fa\u6e96\u306e\u6570\u5024\u3068\u5fc5\u8981\u306a\u60c5\u5831\u3092\u5831\u544a\u3057\u3001\u89aa\u4f1a\u793e\u304c\u8abf\u6574\u3059\u308b<\/td><td>\u5dee\u7570\u304c\u5c11\u306a\u3044\u3001\u5c0f\u898f\u6a21\u306a\u5b50\u4f1a\u793e\u304c\u591a\u3044<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">\u89aa\u4f1a\u793e\u5074\u3067\u8abf\u6574\u3059\u308b\u5834\u5408\u3082\u3001\u5b50\u4f1a\u793e\u306b\u306f\u56fa\u5b9a\u8cc7\u7523\u306e\u660e\u7d30\u306a\u3069<span class=\"swl-marker mark_orange\">\u8abf\u6574\u306b\u5fc5\u8981\u306a\u57fa\u790e\u30c7\u30fc\u30bf\u3092\u51fa\u3059\u8cac\u4efb<\/span>\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">IFRS\u306e\u6982\u8981\u3084\u65e5\u672c\u57fa\u6e96\u3068\u306e\u4e3b\u306a\u9055\u3044\u306f\u3001<a href=\"https:\/\/www.it-keiri-hunter.com\/?p=2828\">\u6b21\u306e\u8a18\u4e8b<\/a>\u3067\u89e3\u8aac\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n<div class=\"swell-block-postLink\">\t\t\t<div class=\"p-blogCard -internal\" data-type=\"type1\" data-onclick=\"clickLink\">\n\t\t\t\t<div class=\"p-blogCard__inner\">\n\t\t\t\t\t<span class=\"p-blogCard__caption\">\u3042\u308f\u305b\u3066\u8aad\u307f\u305f\u3044<\/span>\n\t\t\t\t\t<div class=\"p-blogCard__thumb c-postThumb\"><figure class=\"c-postThumb__figure\"><img decoding=\"async\" src=\"https:\/\/www.it-keiri-hunter.com\/wp-content\/uploads\/2026\/10\/itkeiri-eyecatch-ifrs-300x169.jpg\" 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:\/\/www.it-keiri-hunter.com\/?p=2828\">IFRS\u5c0e\u5165\u3068\u306f\uff1f\u65e5\u672c\u57fa\u6e96\u3068\u306e\u9055\u3044\u3068\u79fb\u884c\u306e\u9032\u3081\u65b9\u3092\u5b9f\u52d9\u3067\u89e3\u8aac<\/a>\n\t\t\t\t\t\t<span class=\"p-blogCard__excerpt\">IFRS\u5c0e\u5165\uff08\u4efb\u610f\u9069\u7528\uff09\u3092\u5b9f\u52d9\u5411\u3051\u306b\u89e3\u8aac\u3002\u4efb\u610f\u9069\u7528\u306e\u8981\u4ef6\u3001\u306e\u308c\u3093\u30fb\u6709\u7d66\u4f11\u6687\u30fb\u958b\u767a\u8cbb\u306a\u3069\u65e5\u672c\u57fa\u6e96\u3068\u306e\u4e3b\u306a\u9055\u3044\u3068\u4ed5\u8a33\u3001\u79fb\u884c\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u306e\u9032\u3081\u65b9\u304c\u308f\u304b\u308a\u307e\u3059\u3002<\/span>\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t<\/div>\n\n\n<p class=\"wp-block-paragraph\">\u9023\u7d50\u6c7a\u7b97\u306e\u6d41\u308c\u306f\u3053\u3061\u3089\u3067\u78ba\u8a8d\u3067\u304d\u307e\u3059\u3002<\/p>\n\n\n<div class=\"swell-block-postLink\">\t\t\t<div class=\"p-blogCard -internal\" data-type=\"type1\" data-onclick=\"clickLink\">\n\t\t\t\t<div class=\"p-blogCard__inner\">\n\t\t\t\t\t<span class=\"p-blogCard__caption\">\u3042\u308f\u305b\u3066\u8aad\u307f\u305f\u3044<\/span>\n\t\t\t\t\t<div class=\"p-blogCard__thumb c-postThumb\"><figure class=\"c-postThumb__figure\"><img decoding=\"async\" src=\"https:\/\/www.it-keiri-hunter.com\/wp-content\/uploads\/2026\/09\/itkeiri-eyecatch-43-300x169.jpg\" 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:\/\/www.it-keiri-hunter.com\/?p=43\">\u9023\u7d50\u6c7a\u7b97\u3068\u306f\uff1f\u9023\u7d50\u306e\u7bc4\u56f2\u3068\u6d41\u308c\u3092\u7c3f\u8a182\u7d1a\u3068\u5b9f\u52d9\u306e\u76ee\u7dda\u3067\u89e3\u8aac<\/a>\n\t\t\t\t\t\t<span class=\"p-blogCard__excerpt\">\u9023\u7d50\u6c7a\u7b97\u306e\u8003\u3048\u65b9\u3092\u7c3f\u8a182\u7d1a\u3068\u5b9f\u52d9\u306e\u76ee\u7dda\u3067\u6574\u7406\u3002\u5b50\u4f1a\u793e\u306e\u5224\u5b9a\u306a\u3069\u9023\u7d50\u306e\u7bc4\u56f2\u306e\u6c7a\u3081\u65b9\u3001\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u3092\u4f5c\u308b\u307e\u3067\u306e\u6d41\u308c\u304c\u308f\u304b\u308a\u307e\u3059\u3002<\/span>\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t<\/div>\n\n\n<p class=\"wp-block-paragraph\">IFRS\u306e\u5404\u57fa\u6e96\u66f8\u306e\u539f\u6587\u3084\u6539\u8a02\u306b\u95a2\u3059\u308b\u6700\u65b0\u60c5\u5831\u306f\u3001<a href=\"https:\/\/www.ifrs.org\/\" target=\"_blank\" rel=\"noreferrer noopener\">IFRS\u8ca1\u56e3<\/a>\u306e\u30b5\u30a4\u30c8\u3067\u78ba\u8a8d\u3067\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u7d44\u66ff\u3048\u306e\u5168\u4f53\u50cf\uff5c\u8868\u793a\u306e\u7d44\u66ff\u3048\u3068\u6e2c\u5b9a\u306e\u5dee\u7570\u8abf\u6574<\/h2>\n\n\n\n<figure class=\"wp-block-image size-large\"><img decoding=\"async\" width=\"1024\" height=\"683\" src=\"https:\/\/www.it-keiri-hunter.com\/wp-content\/uploads\/2026\/11\/itkeiri-ifrs2-h1-1024x683.jpg\" alt=\"\u30d1\u30bd\u30b3\u30f3\u3067\u8868\u8a08\u7b97\u30bd\u30d5\u30c8\u306e\u30c7\u30fc\u30bf\u3092\u6574\u7406\u3059\u308b\u69d8\u5b50\" class=\"wp-image-3021\" srcset=\"https:\/\/www.it-keiri-hunter.com\/wp-content\/uploads\/2026\/11\/itkeiri-ifrs2-h1-1024x683.jpg 1024w, https:\/\/www.it-keiri-hunter.com\/wp-content\/uploads\/2026\/11\/itkeiri-ifrs2-h1-300x200.jpg 300w, https:\/\/www.it-keiri-hunter.com\/wp-content\/uploads\/2026\/11\/itkeiri-ifrs2-h1-768x512.jpg 768w, https:\/\/www.it-keiri-hunter.com\/wp-content\/uploads\/2026\/11\/itkeiri-ifrs2-h1.jpg 1200w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">\u7d44\u66ff\u3048\u306e\u4f5c\u696d\u306f\u3001<strong>\u8868\u793a\u306e\u7d44\u66ff\u3048<\/strong>\u3068<strong>\u6e2c\u5b9a\u306e\u5dee\u7570\u8abf\u6574<\/strong>\u306e2\u3064\u306b\u5206\u3051\u3066\u8003\u3048\u308b\u3068\u6574\u7406\u3057\u3084\u3059\u304f\u306a\u308a\u307e\u3059\u3002\u524d\u8005\u306f\u91d1\u984d\u3092\u5909\u3048\u305a\u306b\u79d1\u76ee\u3084\u533a\u5206\u3092\u79fb\u3059\u4f5c\u696d\u3001\u5f8c\u8005\u306f\u91d1\u984d\u305d\u306e\u3082\u306e\u3092\u5909\u3048\u308b\u4f5c\u696d\u3067\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><th>\u533a\u5206<\/th><th>\u5185\u5bb9<\/th><th>\u4e3b\u306a\u4f8b<\/th><\/tr><tr><td>\u8868\u793a\u306e\u7d44\u66ff\u3048<\/td><td>\u79d1\u76ee\u3084\u533a\u5206\u3092\u79fb\u3059\u3002\u5229\u76ca\u5270\u4f59\u91d1\u306f\u5909\u308f\u3089\u306a\u3044<\/td><td>\u7279\u5225\u640d\u76ca\u306e\u632f\u66ff\u3001\u6d41\u52d5\u30fb\u975e\u6d41\u52d5\u306e\u533a\u5206\u3001\u79d1\u76ee\u540d\u306e\u5909\u66f4<\/td><\/tr><tr><td>\u6e2c\u5b9a\u306e\u5dee\u7570\u8abf\u6574<\/td><td>\u8a8d\u8b58\u30fb\u6e2c\u5b9a\u306e\u9055\u3044\u3067\u91d1\u984d\u3092\u5909\u3048\u308b\u3002\u7d14\u8cc7\u7523\u3084\u5229\u76ca\u304c\u5909\u308f\u308b<\/td><td>\u6e1b\u4fa1\u511f\u5374\u65b9\u6cd5\u3001\u8ce6\u8ab2\u91d1\u306e\u8a08\u4e0a\u6642\u671f\u3001\u975e\u4e0a\u5834\u682a\u5f0f\u306e\u8a55\u4fa1<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h3 class=\"wp-block-heading\">\u8868\u793a\u306e\u7d44\u66ff\u3048\u3067\u62bc\u3055\u3048\u308b\u70b9<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u65e5\u672c\u57fa\u6e96\u306e\u52d8\u5b9a\u79d1\u76ee\u3068IFRS\u306e\u5831\u544a\u79d1\u76ee\u306e\u5bfe\u5fdc\u8868\uff08\u30de\u30c3\u30d4\u30f3\u30b0\u8868\uff09\u3092\u4f5c\u308a\u3001\u6bce\u671f\u305d\u308c\u306b\u6cbf\u3063\u3066\u96c6\u8a08\u3057\u307e\u3059\u3002\u4ee3\u8868\u4f8b\u306f\u6b21\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><th>\u65e5\u672c\u57fa\u6e96<\/th><th>IFRS\u306e\u9023\u7d50\u30d1\u30c3\u30b1\u30fc\u30b8<\/th><th>\u30dd\u30a4\u30f3\u30c8<\/th><\/tr><tr><td>\u7279\u5225\u5229\u76ca\u30fb\u7279\u5225\u640d\u5931<\/td><td>\u305d\u306e\u4ed6\u306e\u53ce\u76ca\u30fb\u305d\u306e\u4ed6\u306e\u8cbb\u7528\u306a\u3069<\/td><td>\u7279\u5225\u640d\u76ca\u306e\u533a\u5206\u306f\u306a\u304f\u3001\u5185\u5bb9\u306b\u5fdc\u3058\u3066\u55b6\u696d\u640d\u76ca\u7b49\u3078\u79fb\u3059<\/td><\/tr><tr><td>\u55b6\u696d\u5916\u53ce\u76ca\u30fb\u55b6\u696d\u5916\u8cbb\u7528<\/td><td>\u91d1\u878d\u53ce\u76ca\u30fb\u91d1\u878d\u8cbb\u7528\u3001\u305d\u306e\u4ed6\u306e\u53ce\u76ca\u30fb\u8cbb\u7528<\/td><td>\u7d4c\u5e38\u5229\u76ca\u306e\u6982\u5ff5\u304c\u306a\u304f\u3001\u53d7\u53d6\u5229\u606f\u3084\u70ba\u66ff\u5dee\u640d\u76ca\u3092\u6027\u8cea\u3067\u632f\u308a\u5206\u3051\u308b<\/td><\/tr><tr><td>\u6cd5\u4eba\u7a0e\u7b49\u30fb\u6cd5\u4eba\u7a0e\u7b49\u8abf\u6574\u984d<\/td><td>\u6cd5\u4eba\u6240\u5f97\u7a0e\u8cbb\u7528<\/td><td>1\u884c\u306b\u307e\u3068\u3081\u3066\u8868\u793a\u3059\u308b<\/td><\/tr><tr><td>\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\uff08\u6d41\u52d5\u30fb\u56fa\u5b9a\uff09<\/td><td>\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\uff08\u975e\u6d41\u52d5\uff09<\/td><td>IFRS\u3067\u306f\u6d41\u52d5\u8cc7\u7523\u306b\u533a\u5206\u3057\u306a\u3044<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">\u5185\u5bb9\u3067\u632f\u66ff\u5148\u304c\u5909\u308f\u308b\u79d1\u76ee\u306f\u3001<span class=\"swl-marker mark_orange\">\u88dc\u52a9\u79d1\u76ee\u3084\u53d6\u5f15\u5185\u5bb9\u3067\u632f\u308a\u5206\u3051\u308b\u30eb\u30fc\u30eb<\/span>\u3092\u6c7a\u3081\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<div class=\"wp-block-group is-style-big_icon_point has-swl-pale-04-background-color has-background\"><div class=\"wp-block-group__inner-container\">\n<h4 class=\"wp-block-heading\"><strong>IFRS\u7b2c18\u53f7\u3067\u30de\u30c3\u30d4\u30f3\u30b0\u8868\u306e\u898b\u76f4\u3057\u304c\u5fc5\u8981\u306b\u306a\u308b<\/strong><\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">IFRS\u7b2c18\u53f7\u300c\u8ca1\u52d9\u8af8\u8868\u306b\u304a\u3051\u308b\u8868\u793a\u53ca\u3073\u958b\u793a\u300d\u306f\u30012027\u5e741\u67081\u65e5\u4ee5\u5f8c\u958b\u59cb\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u304b\u3089\u9069\u7528\u3055\u308c\u307e\u3059\u3002\u640d\u76ca\u304c\u55b6\u696d\u30fb\u6295\u8cc7\u30fb\u8ca1\u52d9\u306a\u3069\u306b\u533a\u5206\u3055\u308c\u3001\u300c\u55b6\u696d\u640d\u76ca\u300d\u306e\u5c0f\u8a08\u304c\u5b9a\u7fa9\u3055\u308c\u307e\u3059\u30023\u6708\u6c7a\u7b97\u306a\u30892027\u5e744\u6708\u958b\u59cb\u306e\u4e8b\u696d\u5e74\u5ea6\u304b\u3089\u306e\u305f\u3081\u3001\u30de\u30c3\u30d4\u30f3\u30b0\u8868\u306e\u6539\u8a02\u306b\u6ce8\u610f\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<\/div><\/div>\n\n\n\n<h3 class=\"wp-block-heading\">\u6e2c\u5b9a\u306e\u5dee\u7570\u8abf\u6574\u306f\u300c\u91d1\u984d\u304c\u5909\u308f\u308b\u9805\u76ee\u300d\u306e\u4e00\u89a7\u304b\u3089<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u30de\u30cb\u30e5\u30a2\u30eb\u306e\u5dee\u7570\u9805\u76ee\u306e\u4e00\u89a7\u3068\u81ea\u793e\u306e\u53d6\u5f15\u3092\u7a81\u304d\u5408\u308f\u305b\u3066\u6d17\u3044\u51fa\u3057\u307e\u3059\u3002\u30ea\u30fc\u30b9\u306e\u3088\u3046\u306b\u65e5\u672c\u57fa\u6e96\u306e\u6539\u6b63\u3067\u5dee\u7570\u304c\u7e2e\u307e\u308b\u9805\u76ee\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n<div class=\"swell-block-postLink\">\t\t\t<div class=\"p-blogCard -internal\" data-type=\"type1\" data-onclick=\"clickLink\">\n\t\t\t\t<div class=\"p-blogCard__inner\">\n\t\t\t\t\t<span class=\"p-blogCard__caption\">\u3042\u308f\u305b\u3066\u8aad\u307f\u305f\u3044<\/span>\n\t\t\t\t\t<div class=\"p-blogCard__thumb c-postThumb\"><figure class=\"c-postThumb__figure\"><img decoding=\"async\" src=\"https:\/\/www.it-keiri-hunter.com\/wp-content\/uploads\/2026\/10\/itkeiri-eyecatch-shiyoken-300x169.jpg\" 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:\/\/www.it-keiri-hunter.com\/?p=2858\">\u4f7f\u7528\u6a29\u8cc7\u7523\u3068\u306f\uff1f\u65b0\u30ea\u30fc\u30b9\u4f1a\u8a08\u3068IFRS16\u306e\u9055\u3044\u30fb\u4ed5\u8a33\u3068\u5b9f\u52d9\u3092\u89e3\u8aac<\/a>\n\t\t\t\t\t\t<span class=\"p-blogCard__excerpt\">\u4f7f\u7528\u6a29\u8cc7\u7523\u306e\u4f1a\u8a08\u51e6\u7406\u3092\u89e3\u8aac\u3002\u53d6\u5f97\u539f\u4fa1\u306e\u69cb\u6210\u8981\u7d20\u3068\u511f\u5374\u671f\u9593\u306e\u6c7a\u3081\u65b9\u3001\u5f53\u521d\u6e2c\u5b9a\u304b\u3089\u4e8b\u5f8c\u6e2c\u5b9a\u307e\u3067\u306e\u4ed5\u8a33\u3001IFRS\u7b2c16\u53f7\u3068\u306e\u9055\u3044\u3084\u8868\u793a\u30fb\u7a0e\u52d9\u304c\u308f\u304b\u308a\u307e\u3059\u3002<\/span>\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t<\/div>\n\n<div class=\"swell-block-balloon\"><div class=\"c-balloon -bln-left\" data-col=\"blue\"><div class=\"c-balloon__icon -circle\"><img decoding=\"async\" loading=\"lazy\" src=\"https:\/\/www.it-keiri-hunter.com\/wp-content\/uploads\/2026\/09\/it-keiri-tea-icon-300x300.png\" alt=\"\" class=\"c-balloon__iconImg\" width=\"80px\" height=\"80px\"><span class=\"c-balloon__iconName\">\u30c6\u30a3\u30fc<\/span><\/div><div class=\"c-balloon__body -speaking -border-none\"><div class=\"c-balloon__text\">\n<p>\u8868\u793a\u306e\u7d44\u66ff\u3048\u306f\u300c\u79d1\u76ee\u306e\u5f15\u3063\u8d8a\u3057\u300d\u3001\u6e2c\u5b9a\u306e\u5dee\u7570\u8abf\u6574\u306f\u300c\u91d1\u984d\u306e\u4f5c\u308a\u76f4\u3057\u300d\u3068\u899a\u3048\u307e\u3057\u3087\u3046\u3002<\/p>\n<span class=\"c-balloon__shapes\"><span class=\"c-balloon__before\"><\/span><span class=\"c-balloon__after\"><\/span><\/span><\/div><\/div><\/div><\/div>\n\n\n<h2 class=\"wp-block-heading\">\u5dee\u7570\u8abf\u6574\u4ed5\u8a33\u306e\u4f8b\uff5c\u6e1b\u4fa1\u511f\u5374\u30fb\u56fa\u5b9a\u8cc7\u7523\u7a0e\u30fb\u975e\u4e0a\u5834\u682a\u5f0f\u3068\u7a0e\u52b9\u679c<\/h2>\n\n\n\n<figure class=\"wp-block-image size-large\"><img decoding=\"async\" width=\"1024\" height=\"683\" src=\"https:\/\/www.it-keiri-hunter.com\/wp-content\/uploads\/2026\/11\/itkeiri-ifrs2-h2-1024x683.jpg\" alt=\"\u96fb\u5353\u3068\u30ce\u30fc\u30c8\u3067\u8a08\u7b97\u3092\u3059\u308b\u624b\u5143\" class=\"wp-image-3022\" srcset=\"https:\/\/www.it-keiri-hunter.com\/wp-content\/uploads\/2026\/11\/itkeiri-ifrs2-h2-1024x683.jpg 1024w, https:\/\/www.it-keiri-hunter.com\/wp-content\/uploads\/2026\/11\/itkeiri-ifrs2-h2-300x200.jpg 300w, https:\/\/www.it-keiri-hunter.com\/wp-content\/uploads\/2026\/11\/itkeiri-ifrs2-h2-768x512.jpg 768w, https:\/\/www.it-keiri-hunter.com\/wp-content\/uploads\/2026\/11\/itkeiri-ifrs2-h2.jpg 1200w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">\u5b50\u4f1a\u793e\u3067\u8d77\u304d\u3084\u3059\u30443\u3064\u306e\u5dee\u7570\u3092\u8a2d\u4f8b\u3067\u898b\u3066\u3044\u304d\u307e\u3059\u30023\u6708\u6c7a\u7b97\u3001\u5358\u4f4d\u306f\u5343\u5186\u3001<strong>\u5b9f\u52b9\u7a0e\u7387\u306f30\uff05<\/strong>\u3068\u3057\u307e\u3059\u3002\u306e\u308c\u3093\u30fb\u6709\u7d66\u4f11\u6687\u30fb\u958b\u767a\u8cbb\u306e\u4f8b\u306f\u5192\u982d\u306eIFRS\u5c0e\u5165\u306e\u8a18\u4e8b\u3067\u6271\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u2460\u6e1b\u4fa1\u511f\u5374\uff1a\u7a0e\u6cd5\u57fa\u6e96\u306e\u5b9a\u7387\u6cd5\u3092\u5b9a\u984d\u6cd5\u306b\u63c3\u3048\u308b<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u65e5\u672c\u57fa\u6e96\u3067\u306f\u7a0e\u6cd5\u306e\u8010\u7528\u5e74\u6570\u3068\u5b9a\u7387\u6cd5\u3092\u305d\u306e\u307e\u307e\u4f7f\u3046\u4f1a\u793e\u304c\u591a\u304f\u3042\u308a\u307e\u3059\u3002IAS\u7b2c16\u53f7\u3067\u306f\u3001\u511f\u5374\u65b9\u6cd5\u306f\u7d4c\u6e08\u7684\u4fbf\u76ca\u306e\u6d88\u8cbb\u30d1\u30bf\u30fc\u30f3\u3092\u53cd\u6620\u3059\u308b\u3082\u306e\u3092\u9078\u3073\u3001\u8010\u7528\u5e74\u6570\u3068\u6b8b\u5b58\u4fa1\u984d\u306f\u5c11\u306a\u304f\u3068\u3082\u5404\u4e8b\u696d\u5e74\u5ea6\u672b\u306b\u898b\u76f4\u3057\u307e\u3059\u3002\u5b9a\u7387\u6cd5\u3082\u4f7f\u3048\u307e\u3059\u304c\u3001\u30b0\u30eb\u30fc\u30d7\u65b9\u91dd\u3067\u5b9a\u984d\u6cd5\u306b\u63c3\u3048\u308b\u3068\u5dee\u7570\u304c\u751f\u3058\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8a2d\u4f8b\u306f\u3001\u524d\u671f\u9996\u306b\u53d6\u5f97\u3057\u305f\u6a5f\u68b0\uff08\u53d6\u5f97\u539f\u4fa1100,000\u3001\u8010\u7528\u5e74\u657010\u5e74\uff09\u3092\u3001\u65e5\u672c\u57fa\u6e96\u306f200\uff05\u5b9a\u7387\u6cd5\uff08\u511f\u5374\u73870.200\uff09\u3001IFRS\u306f\u5b9a\u984d\u6cd5\u3067\u511f\u5374\u3059\u308b\u30b1\u30fc\u30b9\u3067\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><th>\u5e74\u5ea6<\/th><th>\u65e5\u672c\u57fa\u6e96\u306e\u511f\u5374\u8cbb<\/th><th>IFRS\u306e\u511f\u5374\u8cbb<\/th><th>\u5dee\u984d\uff08\u7d2f\u8a08\uff09<\/th><\/tr><tr><td>1\u5e74\u76ee<\/td><td>20,000<\/td><td>10,000<\/td><td>10,000\uff0810,000\uff09<\/td><\/tr><tr><td>2\u5e74\u76ee\uff08\u5f53\u671f\uff09<\/td><td>16,000<\/td><td>10,000<\/td><td>6,000\uff0816,000\uff09<\/td><\/tr><tr><td>3\u5e74\u76ee<\/td><td>12,800<\/td><td>10,000<\/td><td>2,800\uff0818,800\uff09<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">\u5f53\u671f\u672b\u306e\u5e33\u7c3f\u4fa1\u984d\u306f\u65e5\u672c\u57fa\u6e9664,000\u3001IFRS80,000\u3067\u3001\u5dee\u306e16,000\u304c\u7d2f\u8a08\u306e\u5dee\u7570\u3067\u3059\u3002\u5dee\u7570\u306f\u5f8c\u534a\u306b\u9006\u8ee2\u3057\u3001<span class=\"swl-marker mark_orange\">\u8010\u7528\u5e74\u6570\u5168\u4f53\u3067\u306f\u511f\u5374\u8cbb\u306e\u5408\u8a08\u304c\u4e00\u81f4<\/span>\u3057\u307e\u3059\u3002\u5f53\u671f\u306e\u8abf\u6574\u4ed5\u8a33\u306f\u6b21\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><th>\u501f\u65b9<\/th><th>\u8cb8\u65b9<\/th><th>\u91d1\u984d<\/th><\/tr><tr><td>\u6e1b\u4fa1\u511f\u5374\u7d2f\u8a08\u984d<\/td><td>\u6e1b\u4fa1\u511f\u5374\u8cbb<\/td><td>6,000<\/td><\/tr><tr><td>\u6cd5\u4eba\u6240\u5f97\u7a0e\u8cbb\u7528<\/td><td>\u7e70\u5ef6\u7a0e\u91d1\u8ca0\u50b5<\/td><td>1,800<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h3 class=\"wp-block-heading\">\u2461\u56fa\u5b9a\u8cc7\u7523\u7a0e\uff1aIFRIC\u7b2c21\u53f7\u3067\u8a08\u4e0a\u6642\u671f\u304c\u305a\u308c\u308b<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">IFRIC\u7b2c21\u53f7\u300c\u8ce6\u8ab2\u91d1\u300d\u3067\u306f\u3001\u6cd5\u4ee4\u304c\u652f\u6255\u3044\u306e\u767a\u751f\u8981\u56e0\u3068\u5b9a\u3081\u308b\u6d3b\u52d5\u304c\u884c\u308f\u308c\u305f\u6642\u70b9\u3067\u8ca0\u50b5\u3092\u8a8d\u8b58\u3057\u307e\u3059\u3002\u56fa\u5b9a\u8cc7\u7523\u7a0e\u306f\u8ce6\u8ab2\u671f\u65e5\uff081\u67081\u65e5\uff09\u306e\u6240\u6709\u8005\u306b\u8ab2\u3055\u308c\u308b\u305f\u3081\u3001<strong>1\u67081\u65e5\u306b1\u5e74\u5206\u3092\u4e00\u6642\u306b\u8ca0\u50b5\u8a08\u4e0a\u3059\u308b<\/strong>\u8003\u3048\u65b9\u304c\u4e00\u822c\u7684\u3067\u3059\u3002\u65e5\u672c\u57fa\u6e96\u3067\u306f\u7d0d\u4ed8\u6642\u3084\u6708\u5272\u3067\u8cbb\u7528\u51e6\u7406\u3059\u308b\u5b9f\u52d9\u304c\u591a\u304f\u3001\u56db\u534a\u671f\u3067\u5dee\u304c\u51fa\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8a2d\u4f8b\u306f\u3001\u524d\u5e74\u5206\u306e\u7a0e\u984d12,000\u3001\u5f53\u5e74\u520614,400\u3067\u3001\u65e5\u672c\u57fa\u6e96\u306f\u6708\u5272\u3067\u8cbb\u7528\u51e6\u7406\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><th>\u56db\u534a\u671f<\/th><th>\u65e5\u672c\u57fa\u6e96\u306e\u8cbb\u7528<\/th><th>IFRS\u306e\u8cbb\u7528<\/th><th>\u5dee\u984d\uff08IFRS\uff0d\u65e5\u672c\u57fa\u6e96\uff09<\/th><\/tr><tr><td>\u7b2c1\u56db\u534a\u671f\uff084\u301c6\u6708\uff09<\/td><td>3,000<\/td><td>0<\/td><td>\u25b33,000<\/td><\/tr><tr><td>\u7b2c2\u30fb\u7b2c3\u56db\u534a\u671f\uff08\u5404\uff09<\/td><td>3,000<\/td><td>0<\/td><td>\u25b33,000<\/td><\/tr><tr><td>\u7b2c4\u56db\u534a\u671f\uff081\u301c3\u6708\uff09<\/td><td>3,600<\/td><td>14,400<\/td><td>10,800<\/td><\/tr><tr><td>\u5e74\u9593<\/td><td>12,600<\/td><td>14,400<\/td><td>1,800<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">IFRIC\u7b2c21\u53f7\u306f\u671f\u4e2d\u5831\u544a\u306b\u3082\u540c\u3058\u539f\u5247\u3092\u6c42\u3081\u308b\u305f\u3081\u3001IFRS\u306e\u8cbb\u7528\u306f\u7b2c4\u56db\u534a\u671f\u306b\u96c6\u4e2d\u3057\u307e\u3059\u3002\u671f\u672b\u306e\u672a\u6255\u984d\u306fIFRS14,400\u306b\u5bfe\u3057\u65e5\u672c\u57fa\u6e963,600\u3067\u3001\u5dee\u306e10,800\u3092\u8ca0\u50b5\u306b\u8ffd\u52a0\u3057\u307e\u3059\u3002\u5f53\u671f\u5206\u306e\u4ed5\u8a33\u306f\u6b21\u306e\u3068\u304a\u308a\u3067\u3059\uff08\u671f\u9996\u52069,000\u306f\u6b21\u7ae0\uff09\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><th>\u501f\u65b9<\/th><th>\u8cb8\u65b9<\/th><th>\u91d1\u984d<\/th><\/tr><tr><td>\u79df\u7a0e\u516c\u8ab2<\/td><td>\u672a\u6255\u91d1\uff08\u305d\u306e\u4ed6\u306e\u6d41\u52d5\u8ca0\u50b5\uff09<\/td><td>1,800<\/td><\/tr><tr><td>\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523<\/td><td>\u6cd5\u4eba\u6240\u5f97\u7a0e\u8cbb\u7528<\/td><td>540<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h3 class=\"wp-block-heading\">\u2462\u975e\u4e0a\u5834\u682a\u5f0f\uff1a\u53d6\u5f97\u539f\u4fa1\u3092\u516c\u6b63\u4fa1\u5024\u306b\u7f6e\u304d\u63db\u3048\u308b<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u65e5\u672c\u57fa\u6e96\u3067\u306f\u3001\u5e02\u5834\u4fa1\u683c\u306e\u306a\u3044\u682a\u5f0f\u306f\u53d6\u5f97\u539f\u4fa1\u3067\u8a08\u4e0a\u3057\u307e\u3059\u3002IFRS\u7b2c9\u53f7\u3067\u306f\u682a\u5f0f\u306f\u516c\u6b63\u4fa1\u5024\u3067\u6e2c\u5b9a\u3057\u3001\u58f2\u8cb7\u76ee\u7684\u3067\u306a\u3044\u682a\u5f0f\u306f\u5f53\u521d\u8a8d\u8b58\u6642\u306b\u9298\u67c4\u3054\u3068\u306e\u53d6\u6d88\u4e0d\u80fd\u306a\u9078\u629e\u306b\u3088\u308a\u3001\u516c\u6b63\u4fa1\u5024\u306e\u5909\u52d5\u3092<strong>\u305d\u306e\u4ed6\u306e\u5305\u62ec\u5229\u76ca\uff08OCI\uff09<\/strong>\u306b\u8868\u793a\u3067\u304d\u307e\u3059\uff08FVOCI\uff09\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8a2d\u4f8b\u306f\u3001\u53d6\u5f97\u539f\u4fa150,000\u3001\u671f\u9996\u306e\u516c\u6b63\u4fa1\u502470,000\u3001\u671f\u672b80,000\u306e\u682a\u5f0f\u3092FVOCI\u306b\u6307\u5b9a\u3057\u305f\u30b1\u30fc\u30b9\u3067\u3001\u5f53\u671f\u306e\u5897\u52a010,000\u3092OCI\u306b\u8a08\u4e0a\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><th>\u501f\u65b9<\/th><th>\u8cb8\u65b9<\/th><th>\u91d1\u984d<\/th><\/tr><tr><td>\u305d\u306e\u4ed6\u306e\u91d1\u878d\u8cc7\u7523<\/td><td>\u305d\u306e\u4ed6\u306e\u5305\u62ec\u5229\u76ca\uff08\u516c\u6b63\u4fa1\u5024\u306e\u5909\u52d5\uff09<\/td><td>10,000<\/td><\/tr><tr><td>\u305d\u306e\u4ed6\u306e\u5305\u62ec\u5229\u76ca\uff08\u7a0e\u52b9\u679c\uff09<\/td><td>\u7e70\u5ef6\u7a0e\u91d1\u8ca0\u50b5<\/td><td>3,000<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<div class=\"wp-block-group is-style-big_icon_caution has-swl-pale-04-background-color has-background\"><div class=\"wp-block-group__inner-container\">\n<h4 class=\"wp-block-heading\"><strong>\u58f2\u5374\u3057\u3066\u3082\u640d\u76ca\u306b\u632f\u308a\u66ff\u3048\u306a\u3044<\/strong><\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">FVOCI\u306b\u6307\u5b9a\u3057\u305f\u682a\u5f0f\u306f\u3001\u58f2\u5374\u3057\u3066\u3082OCI\u306e\u7d2f\u8a08\u984d\u3092\u7d14\u640d\u76ca\u306b\u632f\u308a\u66ff\u3048\u307e\u305b\u3093\uff08\u8cc7\u672c\u306e\u4e2d\u3067\u5229\u76ca\u5270\u4f59\u91d1\u3078\u306e\u632f\u66ff\u306f\u53ef\u80fd\uff09\u3002\u671f\u672b80,000\u3067\u58f2\u5374\u3059\u308b\u3068\u65e5\u672c\u57fa\u6e96\u3067\u306f\u58f2\u5374\u76ca30,000\u304c\u51fa\u307e\u3059\u304c\u3001IFRS\u3067\u306f\u53d6\u308a\u6d88\u3057\u307e\u3059\u3002\u53d7\u53d6\u914d\u5f53\u91d1\u306f\u3001\u6295\u8cc7\u306e\u56de\u53ce\u3068\u660e\u3089\u304b\u306a\u5834\u5408\u3092\u9664\u304d\u7d14\u640d\u76ca\u306b\u8a08\u4e0a\u3057\u307e\u3059\u3002<\/p>\n<\/div><\/div>\n\n\n\n<h3 class=\"wp-block-heading\">\u2463\u7a0e\u52b9\u679c\uff1a\u8abf\u6574\u3054\u3068\u306b\u4e00\u6642\u5dee\u7570\u3092\u628a\u63e1\u3059\u308b<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u5dee\u7570\u8abf\u6574\u3067\u8cc7\u7523\u30fb\u8ca0\u50b5\u306e\u91d1\u984d\u304c\u5909\u308f\u308b\u3068\u3001\u4e00\u6642\u5dee\u7570\u3082\u5909\u308f\u308a\u307e\u3059\u3002<span class=\"swl-marker mark_orange\">\u8abf\u6574\u4ed5\u8a33\u306b\u306f\u5fc5\u305a\u7a0e\u52b9\u679c\u3092\u30bb\u30c3\u30c8\u3067\u4ed8\u3051<\/span>\u3001\u640d\u76ca\u306e\u8abf\u6574\u306f\u6cd5\u4eba\u6240\u5f97\u7a0e\u8cbb\u7528\u3001OCI\u306e\u8abf\u6574\u306fOCI\u306b\u8a08\u4e0a\u3057\u307e\u3059\u3002\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u306f\u56de\u53ce\u53ef\u80fd\u6027\u306e\u691c\u8a0e\u3082\u5fc5\u8981\u3067\u3059\u3002<\/p>\n\n\n<div class=\"swell-block-balloon\"><div class=\"c-balloon -bln-left\" data-col=\"blue\"><div class=\"c-balloon__icon -circle\"><img decoding=\"async\" loading=\"lazy\" src=\"https:\/\/www.it-keiri-hunter.com\/wp-content\/uploads\/2026\/09\/it-keiri-tea-icon-300x300.png\" alt=\"\" class=\"c-balloon__iconImg\" width=\"80px\" height=\"80px\"><span class=\"c-balloon__iconName\">\u30c6\u30a3\u30fc<\/span><\/div><div class=\"c-balloon__body -speaking -border-none\"><div class=\"c-balloon__text\">\n<p>\u7a0e\u52b9\u679c\u306e\u4ed8\u3051\u5fd8\u308c\u306f\u3001\u76e3\u67fb\u3067\u6307\u6458\u3055\u308c\u3084\u3059\u3044\u30df\u30b9\u3067\u3059\u3002<\/p>\n<span class=\"c-balloon__shapes\"><span class=\"c-balloon__before\"><\/span><span class=\"c-balloon__after\"><\/span><\/span><\/div><\/div><\/div><\/div>\n\n\n<h2 class=\"wp-block-heading\">\u671f\u9996\u306e\u5dee\u7570\u306e\u7e70\u8d8a\u3068\u9023\u7d50\u30d1\u30c3\u30b1\u30fc\u30b8\u3078\u306e\u5165\u529b<\/h2>\n\n\n\n<figure class=\"wp-block-image size-large\"><img decoding=\"async\" width=\"1024\" height=\"683\" src=\"https:\/\/www.it-keiri-hunter.com\/wp-content\/uploads\/2026\/11\/itkeiri-ifrs2-h3-1024x683.jpg\" alt=\"\u30d5\u30a1\u30a4\u30eb\u306b\u7db4\u3058\u305f\u66f8\u985e\u3092\u6574\u7406\u3059\u308b\u69d8\u5b50\" class=\"wp-image-3023\" srcset=\"https:\/\/www.it-keiri-hunter.com\/wp-content\/uploads\/2026\/11\/itkeiri-ifrs2-h3-1024x683.jpg 1024w, https:\/\/www.it-keiri-hunter.com\/wp-content\/uploads\/2026\/11\/itkeiri-ifrs2-h3-300x200.jpg 300w, https:\/\/www.it-keiri-hunter.com\/wp-content\/uploads\/2026\/11\/itkeiri-ifrs2-h3-768x512.jpg 768w, https:\/\/www.it-keiri-hunter.com\/wp-content\/uploads\/2026\/11\/itkeiri-ifrs2-h3.jpg 1200w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">\u5dee\u7570\u8abf\u6574\u306f<strong>\u9023\u7d50\u30d1\u30c3\u30b1\u30fc\u30b8\u3084\u8abf\u6574\u30b7\u30fc\u30c8\u306a\u3069\u5e33\u7c3f\u306e\u5916\u3067\u884c\u3046<\/strong>\u306e\u304c\u4e00\u822c\u7684\u3067\u3059\u3002\u305d\u306e\u305f\u3081\u6bce\u671f\u3001\u524d\u671f\u672b\u307e\u3067\u306e\u7d2f\u7a4d\u5dee\u7570\u3092\u671f\u9996\u306e\u5229\u76ca\u5270\u4f59\u91d1\u3067\u5f15\u304d\u7d99\u304e\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u30ed\u30fc\u30eb\u30d5\u30a9\u30ef\u30fc\u30c9\u3067\u671f\u9996\u5dee\u7570\u3092\u5f15\u304d\u7d99\u3050<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u5dee\u7570\u306f\u9805\u76ee\u3054\u3068\u306b<span class=\"swl-marker mark_orange\">\u300c\u671f\u9996\u5dee\u7570\uff0b\u5f53\u671f\u767a\u751f\uff0d\u5f53\u671f\u89e3\u6d88\uff1d\u671f\u672b\u5dee\u7570\u300d<\/span>\u306e\u5f62\u3067\u7ba1\u7406\u3057\u307e\u3059\u3002\u524d\u7ae0\u306e\u8a2d\u4f8b\u3092\u307e\u3068\u3081\u308b\u3068\u6b21\u306e\u3068\u304a\u308a\u3067\u3059\uff08\u7a0e\u52b9\u679c\u524d\uff09\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><th>\u9805\u76ee<\/th><th>\u671f\u9996\u5dee\u7570<\/th><th>\u5f53\u671f\u767a\u751f<\/th><th>\u5f53\u671f\u89e3\u6d88<\/th><th>\u671f\u672b\u5dee\u7570<\/th><\/tr><tr><td>\u6e1b\u4fa1\u511f\u5374\uff08\u56fa\u5b9a\u8cc7\u7523\u306e\u5897\u52a0\uff09<\/td><td>10,000<\/td><td>6,000<\/td><td>0<\/td><td>16,000<\/td><\/tr><tr><td>\u56fa\u5b9a\u8cc7\u7523\u7a0e\uff08\u8ca0\u50b5\u306e\u5897\u52a0\uff09<\/td><td>\u25b39,000<\/td><td>\u25b310,800<\/td><td>9,000<\/td><td>\u25b310,800<\/td><\/tr><tr><td>\u975e\u4e0a\u5834\u682a\u5f0f\uff08\u8cc7\u7523\u306e\u5897\u52a0\uff09<\/td><td>20,000<\/td><td>10,000<\/td><td>0<\/td><td>30,000<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">\u56fa\u5b9a\u8cc7\u7523\u7a0e\u306f\u524d\u5e74\u5206\u306e9,000\u304c\u89e3\u6d88\u3057\u3001\u5f53\u5e74\u5206\u306e10,800\u304c\u767a\u751f\u3057\u3066\u3044\u307e\u3059\u3002\u671f\u9996\u5206\u306f\u671f\u9996\u306e\u5229\u76ca\u5270\u4f59\u91d1\u3067\u8abf\u6574\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<ul class=\"wp-block-list is-style-check_list\">\n<li>\u671f\u9996\u5206\uff08\u6e1b\u4fa1\u511f\u5374\uff09\uff1a\uff08\u501f\uff09\u6e1b\u4fa1\u511f\u5374\u7d2f\u8a08\u984d 10,000\uff0f\uff08\u8cb8\uff09\u671f\u9996\u5229\u76ca\u5270\u4f59\u91d1 10,000<\/li>\n\n\n\n<li>\u671f\u9996\u5206\uff08\u56fa\u5b9a\u8cc7\u7523\u7a0e\uff09\uff1a\uff08\u501f\uff09\u671f\u9996\u5229\u76ca\u5270\u4f59\u91d1 9,000\uff0f\uff08\u8cb8\uff09\u672a\u6255\u91d1 9,000<\/li>\n\n\n\n<li>\u671f\u9996\u5206\u306e\u7a0e\u52b9\u679c\uff1a\uff08\u501f\uff09\u671f\u9996\u5229\u76ca\u5270\u4f59\u91d1 300\uff0f\uff08\u8cb8\uff09\u7e70\u5ef6\u7a0e\u91d1\u8ca0\u50b5 300\uff08\uff0810,000\uff0d9,000\uff09\u00d730\uff05\uff09<\/li>\n\n\n\n<li>\u975e\u4e0a\u5834\u682a\u5f0f\u306e\u671f\u9996\u5206\u306f\u300c\u305d\u306e\u4ed6\u306e\u8cc7\u672c\u306e\u69cb\u6210\u8981\u7d20\u300d\u306720,000\uff08\u7a0e\u52b9\u679c\u5f8c14,000\uff09\u3092\u5f15\u304d\u7d99\u3050<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">\u7a0e\u52b9\u679c\u5f8c\u306e\u5229\u76ca\u5270\u4f59\u91d1\u306e\u5dee\u7570\u306f\u3001\u671f\u9996700\uff0b\u5f53\u671f\u306e\u7d14\u5229\u76ca\u3078\u306e\u5f71\u97ff2,940\uff086,000\uff0d1,800\uff0d\u7a0e\u52b9\u679c1,260\uff09\uff1d\u671f\u672b3,640\u3067\u3001\uff0816,000\uff0d10,800\uff09\u00d7\uff081\uff0d30\uff05\uff09\uff1d3,640\u3068\u4e00\u81f4\u3057\u307e\u3059\u3002\u305d\u306e\u4ed6\u306e\u8cc7\u672c\u306e\u69cb\u6210\u8981\u7d20\u306e\u5dee\u7570\u306f\u671f\u999614,000\u306b\u5f53\u671f7,000\u3092\u52a0\u3048\u3066\u671f\u672b21,000\u3067\u3059\u3002<\/p>\n\n\n\n<p class=\"is-style-icon_info wp-block-paragraph\">\u671f\u672b\u5dee\u7570\u306f\u7fcc\u671f\u306e\u671f\u9996\u5dee\u7570\u3068\u4e00\u81f4\u3055\u305b\u3001\u524d\u671f\u306e\u9023\u7d50\u30d1\u30c3\u30b1\u30fc\u30b8\u306e\u6700\u7d42\u7248\u3068\u7167\u5408\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u9023\u7d50\u30d1\u30c3\u30b1\u30fc\u30b8\u306e\u4e3b\u306a\u30b7\u30fc\u30c8\u3068\u5165\u529b\u30dd\u30a4\u30f3\u30c8<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u9023\u7d50\u30d1\u30c3\u30b1\u30fc\u30b8\uff08\u30ec\u30dd\u30fc\u30c6\u30a3\u30f3\u30b0\u30d1\u30c3\u30b1\u30fc\u30b8\uff09\u306e\u4e3b\u306a\u30b7\u30fc\u30c8\u306f\u6b21\u306e\u3068\u304a\u308a\u3067\u3059\u3002\u69cb\u6210\u306f\u89aa\u4f1a\u793e\u306b\u3088\u308a\u7570\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><th>\u30b7\u30fc\u30c8<\/th><th>\u4e3b\u306a\u5185\u5bb9<\/th><th>\u5165\u529b\u30dd\u30a4\u30f3\u30c8<\/th><\/tr><tr><td>BS\u30fbPL<\/td><td>IFRS\u79d1\u76ee\u3067\u306e\u8ca1\u653f\u72b6\u614b\u3068\u640d\u76ca<\/td><td>\u8a66\u7b97\u8868\u2192\u7d44\u66ff\u3048\u2192\u5dee\u7570\u8abf\u6574\u306e\u9806\u306b\u7a4d\u307f\u4e0a\u3052\u308b<\/td><\/tr><tr><td>\u7d44\u66ff\u8868<\/td><td>IFRS\u79d1\u76ee\u3078\u306e\u30de\u30c3\u30d4\u30f3\u30b0<\/td><td>\u30de\u30c3\u30d4\u30f3\u30b0\u8868\u306e\u7248\u3068\u65b0\u8a2d\u79d1\u76ee\u3092\u78ba\u8a8d<\/td><\/tr><tr><td>\u5dee\u7570\u8abf\u6574\u8868<\/td><td>\u5dee\u7570\u306e\u9805\u76ee\u5225\u306e\u671f\u9996\u30fb\u5897\u6e1b\u30fb\u671f\u672b<\/td><td>\u671f\u9996\u5dee\u7570\u3068\u524d\u671f\u672b\u306e\u4e00\u81f4\u3092\u78ba\u8a8d<\/td><\/tr><tr><td>\u56fa\u5b9a\u8cc7\u7523\u5897\u6e1b<\/td><td>\u53d6\u5f97\u30fb\u511f\u5374\u30fb\u58f2\u5374\u30fb\u6e1b\u640d\u306e\u660e\u7d30<\/td><td>IFRS\u306e\u5e33\u7c3f\u4fa1\u984d\u3067\u4f5c\u6210\u3059\u308b<\/td><\/tr><tr><td>\u7a0e\u52b9\u679c<\/td><td>\u4e00\u6642\u5dee\u7570\u3068\u7e70\u5ef6\u7a0e\u91d1\u306e\u660e\u7d30<\/td><td>\u8abf\u6574\u5206\u306e\u4e00\u6642\u5dee\u7570\u3068\u56de\u53ce\u53ef\u80fd\u6027\u3092\u542b\u3081\u308b<\/td><\/tr><tr><td>\u30bb\u30b0\u30e1\u30f3\u30c8\u30fb\u6ce8\u8a18\u60c5\u5831<\/td><td>\u30bb\u30b0\u30e1\u30f3\u30c8\u5225\u306e\u6570\u5024\u3001\u95a2\u9023\u5f53\u4e8b\u8005\u306a\u3069<\/td><td>\u6839\u62e0\u8cc7\u6599\u3068\u5408\u308f\u305b\u3066\u5165\u529b\u3059\u308b<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n<div class=\"swell-block-balloon\"><div class=\"c-balloon -bln-left\" data-col=\"blue\"><div class=\"c-balloon__icon -circle\"><img decoding=\"async\" loading=\"lazy\" src=\"https:\/\/www.it-keiri-hunter.com\/wp-content\/uploads\/2026\/09\/it-keiri-tea-icon-300x300.png\" alt=\"\" class=\"c-balloon__iconImg\" width=\"80px\" height=\"80px\"><span class=\"c-balloon__iconName\">\u30c6\u30a3\u30fc<\/span><\/div><div class=\"c-balloon__body -speaking -border-none\"><div class=\"c-balloon__text\">\n<p>\u5dee\u7570\u8abf\u6574\u8868\u30fb\u56fa\u5b9a\u8cc7\u7523\u5897\u6e1b\u30fb\u7a0e\u52b9\u679c\u306e\u30b7\u30fc\u30c8\u306f\u9023\u52d5\u3057\u3066\u3044\u307e\u3059\u30021\u3064\u76f4\u3057\u305f\u3089\u4ed6\u3082\u898b\u76f4\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<span class=\"c-balloon__shapes\"><span class=\"c-balloon__before\"><\/span><span class=\"c-balloon__after\"><\/span><\/span><\/div><\/div><\/div><\/div>\n\n\n<h2 class=\"wp-block-heading\">\u6708\u6b21\u30fb\u56db\u534a\u671f\u30fb\u5e74\u5ea6\u306e\u4f5c\u696d\u30b9\u30b1\u30b8\u30e5\u30fc\u30eb\u3068\u5dee\u7570\u306e\u7ba1\u7406\u53f0\u5e33<\/h2>\n\n\n\n<figure class=\"wp-block-image size-large\"><img decoding=\"async\" width=\"1024\" height=\"683\" src=\"https:\/\/www.it-keiri-hunter.com\/wp-content\/uploads\/2026\/11\/itkeiri-ifrs2-h4-1024x683.jpg\" alt=\"\u30ab\u30ec\u30f3\u30c0\u30fc\u3068\u624b\u5e33\u3067\u30b9\u30b1\u30b8\u30e5\u30fc\u30eb\u3092\u78ba\u8a8d\u3059\u308b\u69d8\u5b50\" class=\"wp-image-3024\" srcset=\"https:\/\/www.it-keiri-hunter.com\/wp-content\/uploads\/2026\/11\/itkeiri-ifrs2-h4-1024x683.jpg 1024w, https:\/\/www.it-keiri-hunter.com\/wp-content\/uploads\/2026\/11\/itkeiri-ifrs2-h4-300x200.jpg 300w, https:\/\/www.it-keiri-hunter.com\/wp-content\/uploads\/2026\/11\/itkeiri-ifrs2-h4-768x512.jpg 768w, https:\/\/www.it-keiri-hunter.com\/wp-content\/uploads\/2026\/11\/itkeiri-ifrs2-h4.jpg 1200w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f5c\u696d\u306f\u89aa\u4f1a\u793e\u306e\u9023\u7d50\u6c7a\u7b97\u306e\u7de0\u5207\u304b\u3089\u9006\u7b97\u3057\u3066\u7d44\u307f\u7acb\u3066\u307e\u3059\u3002<strong>\u6708\u6b21\u30fb\u56db\u534a\u671f\u30fb\u5e74\u5ea6\u3067\u6c42\u3081\u3089\u308c\u308b\u7cbe\u5ea6\u304c\u9055\u3046<\/strong>\u305f\u3081\u3001\u7c21\u4fbf\u7684\u306a\u51e6\u7406\u306e\u7bc4\u56f2\u3092\u89aa\u4f1a\u793e\u3068\u5408\u610f\u3057\u3066\u304a\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><th>\u6642\u671f<\/th><th>\u4e3b\u306a\u4f5c\u696d<\/th><th>\u30dd\u30a4\u30f3\u30c8<\/th><\/tr><tr><td>\u6708\u6b21<\/td><td>\u8868\u793a\u306e\u7d44\u66ff\u3048\u3068\u4e3b\u8981\u306a\u5dee\u7570\u306e\u6982\u7b97\u8abf\u6574<\/td><td>\u6e1b\u4fa1\u511f\u5374\u306e\u5dee\u7570\u3092\u6708\u5272\u3067\u5165\u308c\u308b\u306a\u3069<\/td><\/tr><tr><td>\u56db\u534a\u671f<\/td><td>\u56db\u534a\u671f\u306e\u9023\u7d50\u30d1\u30c3\u30b1\u30fc\u30b8\u306e\u4f5c\u6210<\/td><td>\u56fa\u5b9a\u8cc7\u7523\u7a0e\u306a\u3069\u56db\u534a\u671f\u3067\u5dee\u304c\u51fa\u308b\u9805\u76ee\u306b\u6ce8\u610f<\/td><\/tr><tr><td>\u5e74\u5ea6<\/td><td>\u5168\u9805\u76ee\u306e\u5dee\u7570\u8abf\u6574\u3068\u6ce8\u8a18\u60c5\u5831\u306e\u4f5c\u6210<\/td><td>\u76e3\u67fb\u3092\u898b\u8fbc\u307f\u3001\u6839\u62e0\u8cc7\u6599\u307e\u3067\u7de0\u5207\u306b\u9593\u306b\u5408\u308f\u305b\u308b<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h3 class=\"wp-block-heading\">\u5e74\u5ea6\u6c7a\u7b97\u306e\u4f5c\u696d\u306e\u6d41\u308c<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u5e74\u5ea6\u306e\u4f5c\u696d\u306f\u3001\u6b21\u306e5\u30b9\u30c6\u30c3\u30d7\u3067\u9032\u3081\u308b\u3068\u6f0f\u308c\u304c\u5c11\u306a\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<div class=\"swell-block-step\" data-num-style=\"circle\">\n<div class=\"swell-block-step__item\"><div class=\"swell-block-step__number u-bg-main\"><span class=\"__label\">STEP<\/span><\/div><div class=\"swell-block-step__title u-fz-l\">\u89aa\u4f1a\u793e\u306e\u6307\u793a\u3068\u30de\u30cb\u30e5\u30a2\u30eb\u306e\u6539\u8a02\u3092\u78ba\u8a8d\u3059\u308b<\/div><div class=\"swell-block-step__body\">\n<p class=\"wp-block-paragraph\">\u6c7a\u7b97\u6307\u793a\u66f8\u3068\u30de\u30cb\u30e5\u30a2\u30eb\u30fb\u30de\u30c3\u30d4\u30f3\u30b0\u8868\u306e\u6539\u8a02\u70b9\u3001\u7de0\u5207\u3068\u63d0\u51fa\u7269\u3092\u78ba\u8a8d\u3057\u307e\u3059\u3002<\/p>\n<\/div><\/div>\n\n\n\n<div class=\"swell-block-step__item\"><div class=\"swell-block-step__number u-bg-main\"><span class=\"__label\">STEP<\/span><\/div><div class=\"swell-block-step__title u-fz-l\">\u65e5\u672c\u57fa\u6e96\u306e\u6c7a\u7b97\u3092\u7de0\u3081\u308b<\/div><div class=\"swell-block-step__body\">\n<p class=\"wp-block-paragraph\">\u5358\u4f53\u6c7a\u7b97\u3092\u78ba\u5b9a\u3055\u305b\u3001\u8a66\u7b97\u8868\u3084\u56fa\u5b9a\u8cc7\u7523\u53f0\u5e33\u3092\u56fa\u3081\u307e\u3059\u3002<\/p>\n<\/div><\/div>\n\n\n\n<div class=\"swell-block-step__item\"><div class=\"swell-block-step__number u-bg-main\"><span class=\"__label\">STEP<\/span><\/div><div class=\"swell-block-step__title u-fz-l\">\u8868\u793a\u306e\u7d44\u66ff\u3048\u3092\u884c\u3046<\/div><div class=\"swell-block-step__body\">\n<p class=\"wp-block-paragraph\">\u30de\u30c3\u30d4\u30f3\u30b0\u8868\u306b\u6cbf\u3063\u3066IFRS\u79d1\u76ee\u306b\u96c6\u8a08\u3057\u307e\u3059\u3002<\/p>\n<\/div><\/div>\n\n\n\n<div class=\"swell-block-step__item\"><div class=\"swell-block-step__number u-bg-main\"><span class=\"__label\">STEP<\/span><\/div><div class=\"swell-block-step__title u-fz-l\">\u5dee\u7570\u8abf\u6574\u3068\u7a0e\u52b9\u679c\u3092\u5165\u308c\u308b<\/div><div class=\"swell-block-step__body\">\n<p class=\"wp-block-paragraph\">\u7ba1\u7406\u53f0\u5e33\u306e\u9805\u76ee\u3054\u3068\u306b\u671f\u9996\u5dee\u7570\u3092\u5f15\u304d\u7d99\u304e\u3001\u767a\u751f\u30fb\u89e3\u6d88\u3068\u7a0e\u52b9\u679c\u3092\u8a08\u7b97\u3057\u307e\u3059\u3002<\/p>\n<\/div><\/div>\n\n\n\n<div class=\"swell-block-step__item\"><div class=\"swell-block-step__number u-bg-main\"><span class=\"__label\">STEP<\/span><\/div><div class=\"swell-block-step__title u-fz-l\">\u9023\u7d50\u30d1\u30c3\u30b1\u30fc\u30b8\u3092\u63d0\u51fa\u3057\u3001\u8cea\u554f\u306b\u7b54\u3048\u308b<\/div><div class=\"swell-block-step__body\">\n<p class=\"wp-block-paragraph\">\u30b7\u30fc\u30c8\u9593\u306e\u6574\u5408\u6027\u3092\u78ba\u8a8d\u3057\u3066\u63d0\u51fa\u3057\u3001\u8cea\u554f\u306b\u306f\u6839\u62e0\u8cc7\u6599\u3092\u4ed8\u3051\u3066\u56de\u7b54\u3057\u307e\u3059\u3002<\/p>\n<\/div><\/div>\n<\/div>\n\n\n\n<h3 class=\"wp-block-heading\">\u5dee\u7570\u306e\u7ba1\u7406\u53f0\u5e33\u3092\u4f5c\u308b<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\"><span class=\"swl-marker mark_orange\">\u7ba1\u7406\u53f0\u5e33\u30671\u9805\u76ee\u305a\u3064\u6839\u62e0\u3068\u91d1\u984d\u306e\u63a8\u79fb\u3092\u8a18\u9332<\/span>\u3059\u308b\u3068\u3001\u62c5\u5f53\u8005\u304c\u66ff\u308f\u3063\u3066\u3082\u540c\u3058\u51e6\u7406\u3092\u7d9a\u3051\u3089\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><th>\u7ba1\u7406\u9805\u76ee<\/th><th>\u8a18\u8f09\u5185\u5bb9<\/th><th>\u8a18\u5165\u4f8b\uff08\u6e1b\u4fa1\u511f\u5374\uff09<\/th><\/tr><tr><td>\u9805\u76ee\u30fb\u6839\u62e0<\/td><td>\u5dee\u7570\u306e\u5185\u5bb9\u3068\u57fa\u6e96\u30fb\u30de\u30cb\u30e5\u30a2\u30eb\u306e\u8a72\u5f53\u7b87\u6240<\/td><td>\u6a5f\u68b0\u306e\u511f\u5374\u65b9\u6cd5\uff08\u30b0\u30eb\u30fc\u30d7\u65b9\u91dd\u306f\u5b9a\u984d\u6cd5\uff09<\/td><\/tr><tr><td>\u91d1\u984d\u306e\u63a8\u79fb<\/td><td>\u671f\u9996\u5dee\u7570\u30fb\u5f53\u671f\u767a\u751f\u30fb\u89e3\u6d88\u30fb\u671f\u672b\u5dee\u7570<\/td><td>10,000\u219216,000\uff08\u5f53\u671f\u767a\u751f6,000\uff09<\/td><\/tr><tr><td>\u62c5\u5f53<\/td><td>\u8a08\u7b97\u3059\u308b\u4eba\u3068\u78ba\u8a8d\u3059\u308b\u4eba<\/td><td>\u56fa\u5b9a\u8cc7\u7523\u62c5\u5f53\u304c\u8a08\u7b97\u3057\u3001\u8ab2\u9577\u304c\u78ba\u8a8d<\/td><\/tr><tr><td>\u89e3\u6d88\u4e88\u5b9a<\/td><td>\u5dee\u7570\u304c\u306a\u304f\u306a\u308b\u6642\u671f\u3084\u6761\u4ef6<\/td><td>\u8010\u7528\u5e74\u6570\u306e\u7d42\u4e86\u3067\u30bc\u30ed<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<div class=\"wp-block-group is-style-big_icon_point has-swl-pale-04-background-color has-background\"><div class=\"wp-block-group__inner-container\">\n<h4 class=\"wp-block-heading\"><strong>\u65b0\u3057\u3044\u53d6\u5f15\u306f\u53f0\u5e33\u306b\u8ffd\u52a0\u3059\u308b\u304b\u5fc5\u305a\u5224\u5b9a\u3059\u308b<\/strong><\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">\u8a2d\u5099\u6295\u8cc7\u3084\u682a\u5f0f\u53d6\u5f97\u3001\u65b0\u3057\u3044\u5951\u7d04\u306f\u5dee\u7570\u306e\u6709\u7121\u3092\u5224\u5b9a\u3057\u3001\u53f0\u5e33\u306b\u6b8b\u3057\u307e\u3057\u3087\u3046\u3002\u300c\u5dee\u7570\u306a\u3057\u300d\u306e\u8a18\u9332\u3082\u76e3\u67fb\u3067\u306e\u8aac\u660e\u306e\u6839\u62e0\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<\/div><\/div>\n\n\n\n<h2 class=\"wp-block-heading\">\u76e3\u67fb\u5bfe\u5fdc\u3068\u3088\u304f\u3042\u308b\u30df\u30b9<\/h2>\n\n\n\n<figure class=\"wp-block-image size-large\"><img decoding=\"async\" width=\"1024\" height=\"683\" src=\"https:\/\/www.it-keiri-hunter.com\/wp-content\/uploads\/2026\/11\/itkeiri-ifrs2-h5-1024x683.jpg\" alt=\"\u76e3\u67fb\u3067\u66f8\u985e\u3092\u78ba\u8a8d\u3059\u308b\u69d8\u5b50\" class=\"wp-image-3025\" srcset=\"https:\/\/www.it-keiri-hunter.com\/wp-content\/uploads\/2026\/11\/itkeiri-ifrs2-h5-1024x683.jpg 1024w, https:\/\/www.it-keiri-hunter.com\/wp-content\/uploads\/2026\/11\/itkeiri-ifrs2-h5-300x200.jpg 300w, https:\/\/www.it-keiri-hunter.com\/wp-content\/uploads\/2026\/11\/itkeiri-ifrs2-h5-768x512.jpg 768w, https:\/\/www.it-keiri-hunter.com\/wp-content\/uploads\/2026\/11\/itkeiri-ifrs2-h5.jpg 1200w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">\u5b50\u4f1a\u793e\u306eIFRS\u306e\u6570\u5024\u306f\u3001\u89aa\u4f1a\u793e\u306e\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u306e\u76e3\u67fb\u306e\u5bfe\u8c61\u3067\u3059\u3002\u89aa\u4f1a\u793e\u306e\u76e3\u67fb\u4eba\u304b\u3089\u5b50\u4f1a\u793e\u306e\u76e3\u67fb\u4eba\u306b<strong>\u76e3\u67fb\u306e\u6307\u793a\u66f8<\/strong>\u304c\u51fa\u3055\u308c\u3001\u5b50\u4f1a\u793e\u306e\u76e3\u67fb\u4eba\u306f\u624b\u7d9a\u306e\u7d50\u679c\u3092\u5831\u544a\u3057\u307e\u3059\u3002\u5b50\u4f1a\u793e\u5074\u306f\u6b21\u306e\u3088\u3046\u306a\u6839\u62e0\u8cc7\u6599\u3092\u6e96\u5099\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<ul class=\"wp-block-list is-style-check_list\">\n<li>\u5dee\u7570\u8abf\u6574\u8868\u3068\u7ba1\u7406\u53f0\u5e33\uff08\u671f\u9996\u5dee\u7570\u306e\u7167\u5408\u3092\u542b\u3080\uff09<\/li>\n\n\n\n<li>\u511f\u5374\u65b9\u6cd5\u306e\u5224\u65ad\u8cc7\u6599\u3001\u516c\u6b63\u4fa1\u5024\u306e\u8a55\u4fa1\u8cc7\u6599<\/li>\n\n\n\n<li>\u7a0e\u52b9\u679c\u306e\u8a08\u7b97\u3068\u56de\u53ce\u53ef\u80fd\u6027\u306e\u691c\u8a0e\u8cc7\u6599<\/li>\n\n\n\n<li>\u30de\u30c3\u30d4\u30f3\u30b0\u8868\u306e\u7248\u3068\u79d1\u76ee\u306e\u632f\u308a\u5206\u3051\u6839\u62e0<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">\u5185\u90e8\u7d71\u5236\u306e\u9762\u3067\u306f\u3001\u4f5c\u6210\u8005\u3068\u78ba\u8a8d\u8005\u3092\u5206\u3051\u3066\u8a18\u9332\u3092\u6b8b\u3057\u3001\u8868\u8a08\u7b97\u306e\u8a08\u7b97\u5f0f\u306e\u4e0a\u66f8\u304d\u306b\u3082\u6ce8\u610f\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u3088\u304f\u3042\u308b\u30df\u30b9\u3068\u9632\u304e\u65b9<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u8d77\u304d\u3084\u3059\u3044\u30df\u30b9\u3068\u9632\u304e\u65b9\u306f\u6b21\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><th>\u3088\u304f\u3042\u308b\u30df\u30b9<\/th><th>\u8d77\u304d\u308b\u539f\u56e0<\/th><th>\u9632\u304e\u65b9<\/th><\/tr><tr><td>\u671f\u9996\u5dee\u7570\u306e\u7e70\u8d8a\u6f0f\u308c<\/td><td>\u524d\u671f\u672b\u306e\u6570\u5024\u3092\u5f15\u304d\u7d99\u3044\u3067\u3044\u306a\u3044<\/td><td>\u524d\u671f\u306e\u6700\u7d42\u7248\u3068\u7167\u5408\u3059\u308b<\/td><\/tr><tr><td>\u7a0e\u52b9\u679c\u306e\u4ed8\u3051\u5fd8\u308c<\/td><td>\u640d\u76ca\u306e\u8abf\u6574\u3060\u3051\u5165\u308c\u3066\u3044\u308b<\/td><td>\u8abf\u6574\u30b7\u30fc\u30c8\u306b\u7a0e\u52b9\u679c\u306e\u5217\u3092\u8a2d\u3051\u308b<\/td><\/tr><tr><td>\u8868\u793a\u306e\u7d44\u66ff\u3048\u3068\u6e2c\u5b9a\u5dee\u7570\u306e\u4e8c\u91cd\u8a08\u4e0a<\/td><td>\u540c\u3058\u9805\u76ee\u3092\u7d44\u66ff\u8868\u3068\u5dee\u7570\u8abf\u6574\u8868\u306e\u4e21\u65b9\u3067\u52d5\u304b\u3059<\/td><td>\u3069\u3061\u3089\u3067\u51e6\u7406\u3059\u308b\u304b\u3092\u53f0\u5e33\u306b\u660e\u8a18\u3059\u308b<\/td><\/tr><tr><td>\u65b0\u898f\u53d6\u5f15\u306e\u5dee\u7570\u898b\u843d\u3068\u3057<\/td><td>\u65b0\u3057\u3044\u8cc7\u7523\u3084\u5951\u7d04\u3092\u5224\u5b9a\u3057\u3066\u3044\u306a\u3044<\/td><td>\u53d6\u5f15\u306e\u4e00\u89a7\u3068\u53f0\u5e33\u3092\u6bce\u671f\u7a81\u304d\u5408\u308f\u305b\u308b<\/td><\/tr><tr><td>\u30de\u30cb\u30e5\u30a2\u30eb\u6539\u8a02\u306e\u53cd\u6620\u6f0f\u308c<\/td><td>\u6539\u8a02\u901a\u77e5\u3092\u78ba\u8a8d\u3057\u3066\u3044\u306a\u3044<\/td><td>\u6c7a\u7b97\u524d\u306b\u6539\u8a02\u70b9\u3068\u5bfe\u5fdc\u3092\u8a18\u9332\u3059\u308b<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n<div class=\"swell-block-balloon\"><div class=\"c-balloon -bln-left\" data-col=\"blue\"><div class=\"c-balloon__icon -circle\"><img decoding=\"async\" loading=\"lazy\" src=\"https:\/\/www.it-keiri-hunter.com\/wp-content\/uploads\/2026\/09\/it-keiri-tea-icon-300x300.png\" alt=\"\" class=\"c-balloon__iconImg\" width=\"80px\" height=\"80px\"><span class=\"c-balloon__iconName\">\u30c6\u30a3\u30fc<\/span><\/div><div class=\"c-balloon__body -speaking -border-none\"><div class=\"c-balloon__text\">\n<p>\u30df\u30b9\u306e\u591a\u304f\u306f\u300c\u524d\u671f\u3068\u540c\u3058\u3060\u308d\u3046\u300d\u3068\u3044\u3046\u601d\u3044\u8fbc\u307f\u304b\u3089\u8d77\u304d\u307e\u3059\u3002\u671f\u9996\u306e\u7167\u5408\u3068\u6539\u8a02\u70b9\u306e\u78ba\u8a8d\u304b\u3089\u59cb\u3081\u307e\u3057\u3087\u3046\u3002<\/p>\n<span class=\"c-balloon__shapes\"><span class=\"c-balloon__before\"><\/span><span class=\"c-balloon__after\"><\/span><\/span><\/div><\/div><\/div><\/div>\n\n\n<h2 class=\"wp-block-heading\">\u307e\u3068\u3081<\/h2>\n\n\n\n<ul class=\"wp-block-list is-style-check_list\">\n<li>\u89aa\u4f1a\u793e\u304cIFRS\u3067\u3082\u5b50\u4f1a\u793e\u306e\u5e33\u7c3f\u306f\u65e5\u672c\u57fa\u6e96\u306e\u307e\u307e\u3067\u3001\u9023\u7d50\u7528\u306e\u6570\u5024\u3060\u3051\u3092IFRS\u306b\u7d44\u307f\u66ff\u3048\u308b<\/li>\n\n\n\n<li>\u91d1\u984d\u3092\u5909\u3048\u306a\u3044\u300c\u8868\u793a\u306e\u7d44\u66ff\u3048\u300d\u3068\u5909\u3048\u308b\u300c\u6e2c\u5b9a\u306e\u5dee\u7570\u8abf\u6574\u300d\u306b\u5206\u3051\u3066\u8003\u3048\u308b<\/li>\n\n\n\n<li>\u6e1b\u4fa1\u511f\u5374\u30fb\u56fa\u5b9a\u8cc7\u7523\u7a0e\u30fb\u975e\u4e0a\u5834\u682a\u5f0f\u306f\u8d77\u304d\u3084\u3059\u3044\u5dee\u7570\u3067\u3001\u8abf\u6574\u306b\u306f\u7a0e\u52b9\u679c\u3092\u30bb\u30c3\u30c8\u3067\u4ed8\u3051\u308b<\/li>\n\n\n\n<li>\u5e33\u7c3f\u5916\u306e\u8abf\u6574\u306f\u300c\u671f\u9996\u5dee\u7570\uff0b\u5f53\u671f\u767a\u751f\uff0d\u5f53\u671f\u89e3\u6d88\uff1d\u671f\u672b\u5dee\u7570\u300d\u3067\u7ba1\u7406\u3059\u308b<\/li>\n\n\n\n<li>\u89aa\u4f1a\u793e\u306e\u7de0\u5207\u304b\u3089\u9006\u7b97\u3057\u3001\u7ba1\u7406\u53f0\u5e33\u3068\u6839\u62e0\u8cc7\u6599\u3067\u76e3\u67fb\u306b\u5099\u3048\u308b<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">\u307e\u305a\u306f\u81ea\u793e\u306e\u5dee\u7570\u306e\u9805\u76ee\u3092\u6d17\u3044\u51fa\u3057\u3001\u7ba1\u7406\u53f0\u5e33\u3092\u4f5c\u308b\u3068\u3053\u308d\u304b\u3089\u59cb\u3081\u3066\u307f\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n<div class=\"swell-block-balloon\"><div class=\"c-balloon -bln-left\" data-col=\"blue\"><div class=\"c-balloon__icon -circle\"><img decoding=\"async\" loading=\"lazy\" src=\"https:\/\/www.it-keiri-hunter.com\/wp-content\/uploads\/2026\/09\/it-keiri-tea-icon-300x300.png\" alt=\"\" class=\"c-balloon__iconImg\" width=\"80px\" height=\"80px\"><span class=\"c-balloon__iconName\">\u30c6\u30a3\u30fc<\/span><\/div><div class=\"c-balloon__body -speaking -border-none\"><div 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