{"id":1678,"date":"2010-01-26T08:22:08","date_gmt":"2010-01-25T23:22:08","guid":{"rendered":"http:\/\/cfonews.main.jp\/cfonews\/?p=1678"},"modified":"2010-01-26T08:22:08","modified_gmt":"2010-01-25T23:22:08","slug":"ifrs9%e5%8f%b7","status":"publish","type":"post","link":"https:\/\/www.cfonews.jp\/?p=1678","title":{"rendered":"IFRS9\u53f7"},"content":{"rendered":"

\u56fd\u969b\u4f1a\u8a08\u57fa\u6e96(IFRS)\u306e\u30eb\u30fc\u30eb\u898b\u76f4\u3057\u3092\u5de1\u308b\u6b27\u7c73\u306a\u3069\u591a\u56fd\u9593\u306e\u8987\u6a29\u4e89\u3044\u304c\u6d3b\u767a\u306b\u306a\u308a\u3064\u3064\u3042\u308b\u3002\u91d1\u878d\u5371\u6a5f\u5f8c\u306b20\u30ab\u56fd\u30fb\u5730\u57df(G20)\u306e\u304a\u58a8\u4ed8\u304d\u3092\u5f97\u305f\u3053\u3068\u3067\u4e16\u754c\u306e\u8cc7\u672c\u5e02\u5834\u3078\u306e\u5f71\u97ff\u529b\u304c\u5897\u3057\u3001\u5404\u56fd\u306e\u5229\u5bb3\u8abf\u6574\u304c\u4e00\u6bb5\u3068\u8907\u96d1\u306b\u306a\u3063\u3066\u3044\u308b\u305f\u3081\u3060\u3002\u56fd\u969b\u57fa\u6e96\u5c0e\u5165\u306b\u304b\u3058\u3092\u5207\u3063\u305f\u65e5\u672c\u306f\u3069\u3046\u5b58\u5728\u611f\u3092\u767a\u63ee\u3057\u3066\u3044\u304f\u3079\u304d\u304b\u3002\u6700\u65b0\u52d5\u5411\u3092\u8ffd\u3063\u305f\u3002<\/strong>
\n\uff08\u65e5\u672c\u7d4c\u6e08\u65b0\u805e2010\u5e741\u670826\u65e5\uff09<\/span><\/p><\/blockquote>\n

\u3010CFO\u306a\u3089\u3053\u3046\u8aad\u3080\u3011<\/h3>\n

\u300c\u6b27\u5dde\u9023\u5408\uff08EU)\u306f\u6628\u5e7411\u6708\u306b\u3082\u91d1\u878d\u5546\u54c1\u4f1a\u8a08\u306e\u65b0\u30eb\u30fc\u30eb\u9069\u7528\u5148\u9001\u308a\u3092\u8868\u660e\u3002IASB\u306f\u6b27\u5dde\u306e\u50ac\u4fc3\u3067\u91d1\u878d\u5371\u6a5f\u95a2\u9023\u306e\u30eb\u30fc\u30eb\u898b\u76f4\u3057\u4f5c\u696d\u3092\u6025\u3044\u3067\u304d\u305f\u3060\u3051\u306b\u3001\u76f8\u6b21\u3050\u53cd\u5bfe\u59ff\u52e2\u3078\u306e\u8ee2\u63db\u306b\u6238\u60d1\u3044\u3092\u96a0\u305b\u306a\u3044\u300d\uff08\u524d\u63b2\u7d19\uff09<\/span><\/p><\/blockquote>\n

\u9069\u7528\u5148\u9001\u308a\u304c\u8868\u660e\u3055\u308c\u305f\u306e\u306f\u3001IFRS9\u53f7\u3067\u3059\u3002<\/p>\n

IFRS9\u53f7\uff08\u91d1\u878d\u5546\u54c1\uff1a\u8a8d\u8b58\u53ca\u3073\u6e2c\u5b9a\uff09\u306f\u3001\u5f93\u6765\u306eIAS39\u53f7\u306b\u5909\u308f\u308a2013\u5e741\u67081\u65e5\u4ee5\u964d\u5f37\u5236\u9069\u7528\u3068\u306a\u308b\u4e88\u5b9a\u3067\u3059\uff08IFRS\u3092\u9069\u7528\u3057\u3066\u3044\u308b\u5834\u5408\uff09\u3002<\/p>\n

IFRS9\u53f7\u306e\u30dd\u30a4\u30f3\u30c8\u306f\u6b21\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n

\u30fb\u3059\u3079\u3066\u306e\u91d1\u878d\u8cc7\u7523\u306f\u3001\u5f53\u521d\u8a8d\u8b58\u6642\u306b\u516c\u6b63\u4fa1\u5024\u3067\u6e2c\u5b9a\u3055\u308c\u308b\u3002
\n\u30fb\u91d1\u878d\u8cc7\u7523\u306f\u5f53\u521d\u8a8d\u8b58\u5f8c\u3001\u4ee5\u4e0b\u306e\u8981\u4ef6\u306b\u57fa\u3065\u304d\u511f\u5374\u539f\u4fa1\u53c8\u306f\u516c\u6b63\u4fa1\u5024\u306e\u3044\u305a\u308c\u304b\u3067\u6e2c\u5b9a\u3055\u308c\u308b\u3002<\/strong>
\n(1) \u4f01\u696d\u304c\u91d1\u878d\u5546\u54c1\u3092\u904b\u7528\u3059\u308b\u4e0a\u3067\u7528\u3044\u3089\u308c\u308b\u30d3\u30b8\u30cd\u30b9\u30e2\u30c7\u30eb
\n(2) \u91d1\u878d\u5546\u54c1\u306e\u5951\u7d04\u4e0a\u306e\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u306e\u7279\u5fb4
\n \u30fb\u91d1\u878d\u8cc7\u7523\u304c\u4ee5\u4e0b\u306e\u4e21\u65b9\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3059\u5834\u5408\u306b\u306f\u511f\u5374\u539f\u4fa1\u3067\u4e8b\u5f8c\u6e2c\u5b9a\u3055\u308c\u308b<\/strong>
\n(1) \u30d3\u30b8\u30cd\u30b9\u30e2\u30c7\u30eb\u306f\u3001\u91d1\u878d\u8cc7\u7523\u3092\u4fdd\u6709\u3057\u3001\u305d\u306e\u5951\u7d04\u4e0a\u306e\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u3092\u3092\u56de\u53ce\u3059\u308b\u3082\u306e\u3067\u3042\u308b\u3002
\n(2) \u91d1\u878d\u8cc7\u7523\u306f\u305d\u306e\u5951\u7d04\u6761\u4ef6\u306b\u57fa\u3065\u304d\u3001\u7279\u5b9a\u65e5\u306b\u3001\u5143\u672c\u53ca\u3073\u5143\u672c\u6b8b\u91d1\u306b\u5bfe\u3059\u308b\u91d1\u5229\u306e\u307f\u3092\u8868\u3059\u308b\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u3092\u751f\u307f\u51fa\u3059<\/p>\n

\u30fb\u305d\u308c\u4ee5\u5916\u306e\u3059\u3079\u3066\u306e\u91d1\u878d\u8cc7\u7523\u306f\u516c\u6b63\u4fa1\u5024\u3067\u6e2c\u5b9a\u3055\u308c\u308b<\/strong>
\n\u3053\u306e\u5834\u5408\u516c\u6b63\u4fa1\u5024\u306e\u5909\u52d5\u3092\u640d\u76ca\u3067\u8a8d\u8b58\u3059\u308b\u3053\u3068\u3092\u539f\u5247\u3068\u3059\u308b\u304c\u3001\u30c8\u30ec\u30fc\u30c7\u30a3\u30f3\u30b0\u4ee5\u5916\u306e\u76ee\u7684\u3067\u4fdd\u6709\u3059\u308b\u6709\u4fa1\u8a3c\u5238\u7b49\u3092\u3001\u5f53\u521d\u8a8d\u8b58\u6642\u306b\u3001\u305d\u306e\u4ed6\u5305\u62ec\u5229\u76ca\uff08\u65e5\u672c\u57fa\u6e96\u306e\u8cc7\u672c\u76f4\u5165\u6cd5\uff1a\u5f53\u671f\u7d14\u5229\u76ca\u3092\u901a\u3055\u306a\u3044\u3002OCI\u3068\u7565\u3055\u308c\u307e\u3059\uff09\u3092\u901a\u3058\u3066\u516c\u6b63\u4fa1\u5024\u3067\u6e2c\u5b9a\u3055\u308c\u308b\u533a\u5206\u3078\u6307\u5b9a\u3059\u308b\u3053\u3068\u3092\u8a8d\u3081\u3066\u3044\u308b\u3002\u3053\u306e\u6307\u5b9a\u306f\u500b\u3005\u306e\u91d1\u878d\u5546\u54c1\uff08\u9298\u67c4\uff09\u3054\u3068\u306b\u3067\u304d\u308b\u304c\u5f8c\u3067\u5909\u66f4\u51fa\u6765\u306a\u3044\u3002\u305d\u306e\u4ed6\u5305\u62ec\u5229\u76ca\u3067\u516c\u6b63\u4fa1\u5024\u306e\u5909\u52d5\u3092\u8a8d\u8b58\u3059\u308b\u3053\u3068\u3092\u9078\u629e\u3057\u305f\u5834\u5408\u306b\u306f\u3001\u305d\u306e\u91d1\u878d\u8cc7\u7523\u3092\u58f2\u5374\u3057\u305f\u3068\u304d\u306b\u751f\u3058\u308b\u58f2\u5374\u640d\u76ca\u3082\u305d\u306e\u4ed6\u5305\u62ec\u5229\u76ca\u306b\u8a08\u4e0a\u3055\u308c\u308b\u3002<\/p>\n

\u8981\u3059\u308b\u306b\u3053\u3046\u3044\u3046\u3053\u3068\u3067\u3059\u3002<\/p>\n

SB\u306f\u511f\u5374\u539f\u4fa1\u6cd5\u306b\u3088\u308a\u8a55\u4fa1\u3059\u308b\uff08\u4f46\u3057\u516c\u6b63\u4fa1\u5024\uff08\u640d\u76ca\u8a8d\u8b58\uff09\u3092\u9078\u629e\u3059\u308b\u3053\u3068\u3082\u53ef\u80fd\uff09\u3002\u6301\u3061\u5408\u3044\u682a\u5f0f\u306f\u3001\u516c\u6b63\u4fa1\u5024\u306b\u3088\u308a\u8a55\u4fa1\u3059\u308b\u304c\u3001\u516c\u6b63\u4fa1\u5024\u306e\u5909\u52d5\u3092\u640d\u76ca\u8a08\u4e0a\u3059\u308b\u304b\u305d\u306e\u4ed6\u5305\u62ec\u5229\u76ca\u306b\u8a08\u4e0a\u3059\u308b\u304b\u53d6\u5f97\u6642\u306b\u9078\u629e\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3002\u591a\u304f\u306e\u4f1a\u793e\u306f\u5f8c\u8005\u3092\u9078\u629e\u3059\u308b\u3082\u306e\u3068\u601d\u308f\u308c\u307e\u3059\u304c\u3001\u305d\u306e\u5834\u5408\u306f\u58f2\u5374\u76ca\u3092\u5f53\u671f\u7d14\u5229\u76ca\u306b\u8a08\u4e0a\u3067\u304d\u307e\u305b\u3093\u3002<\/p>\n

\u65e5\u672c\u306e\u30b3\u30f3\u30d0\u30fc\u30b8\u30a7\u30f3\u30b9\u306e\u52d5\u5411\u304c\u6c17\u306b\u306a\u308b\u3068\u3053\u308d\u3067\u3059\u304c\u3001EU\u306e\u52d5\u5411\u3092\u898b\u306a\u304c\u3089\u3001\u3068\u3044\u3046\u3053\u3068\u306b\u306a\u308b\u306e\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u3002<\/p>\n

\u3010\u30ea\u30f3\u30af\u3011<\/h3>\n

\u306a\u3057<\/p>\n","protected":false},"excerpt":{"rendered":"

\u56fd\u969b\u4f1a\u8a08\u57fa\u6e96(IFRS)\u306e\u30eb\u30fc\u30eb\u898b\u76f4\u3057\u3092\u5de1\u308b\u6b27\u7c73\u306a\u3069\u591a\u56fd\u9593\u306e\u8987\u6a29\u4e89\u3044\u304c\u6d3b\u767a\u306b\u306a\u308a\u3064\u3064\u3042\u308b\u3002\u91d1\u878d\u5371\u6a5f\u5f8c\u306b20\u30ab\u56fd\u30fb\u5730\u57df(G20)\u306e\u304a\u58a8\u4ed8\u304d\u3092\u5f97\u305f\u3053\u3068\u3067\u4e16\u754c\u306e\u8cc7\u672c\u5e02\u5834\u3078\u306e\u5f71\u97ff\u529b\u304c\u5897\u3057\u3001\u5404\u56fd\u306e\u5229\u5bb3\u8abf\u6574\u304c\u4e00\u6bb5\u3068\u8907\u96d1\u306b\u306a\u3063\u3066\u3044\u308b\u305f […]<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"swell_btn_cv_data":"","footnotes":"","_wp_rev_ctl_limit":""},"categories":[22],"tags":[137],"class_list":["post-1678","post","type-post","status-publish","format-standard","hentry","category-22","tag-137"],"_links":{"self":[{"href":"https:\/\/www.cfonews.jp\/index.php?rest_route=\/wp\/v2\/posts\/1678","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.cfonews.jp\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.cfonews.jp\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.cfonews.jp\/index.php?rest_route=\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/www.cfonews.jp\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=1678"}],"version-history":[{"count":0,"href":"https:\/\/www.cfonews.jp\/index.php?rest_route=\/wp\/v2\/posts\/1678\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.cfonews.jp\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=1678"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.cfonews.jp\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=1678"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.cfonews.jp\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=1678"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}