{"id":209,"date":"2024-03-19T12:06:35","date_gmt":"2024-03-19T03:06:35","guid":{"rendered":"https:\/\/diver-sign.com\/?p=209"},"modified":"2024-03-19T12:06:35","modified_gmt":"2024-03-19T03:06:35","slug":"%e3%80%90%e8%b2%a1%e5%8b%99%e3%81%8b%e3%82%89%e3%81%ae%e8%bb%a2%e8%81%b7%e3%80%91%e3%82%ad%e3%83%a3%e3%83%aa%e3%82%a2%e3%83%91%e3%82%b9%e3%83%bb%e6%b4%bb%e5%8b%95%e6%96%b9%e6%b3%95%e3%81%af%ef%bc%81","status":"publish","type":"post","link":"https:\/\/diver-sign.com\/?p=209","title":{"rendered":"\u3010\u8ca1\u52d9\u304b\u3089\u306e\u8ee2\u8077\u3011\u30ad\u30e3\u30ea\u30a2\u30d1\u30b9\u30fb\u6d3b\u52d5\u65b9\u6cd5\u306f\uff01\uff1f\u5143\u30cf\u30a4\u30af\u30e9\u30b9\u652f\u63f4\u306e\u8ee2\u8077\u30a8\u30fc\u30b8\u30a7\u30f3\u30c8\u304c\u6559\u3048\u307e\u3059"},"content":{"rendered":"\n<p><span class=\"marker\">\u4eca\u56de\u306f\u3001CFO\u3092\u306f\u3058\u3081\u3068\u3057\u305f\u8ca1\u52d9\u8077\u304b\u3089\u306e\u8ee2\u8077\u3001\u30cf\u30a4\u30af\u30e9\u30b9\u306e\u8ee2\u8077\u652f\u63f4\u306e\u7d4c\u9a13\u3092\u6d3b\u304b\u3057\u3001\u8ee2\u8077\u30ce\u30a6\u30cf\u30a6\u3084\u30ad\u30e3\u30ea\u30a2\u30d1\u30b9\u306b\u3064\u3044\u3066\u5305\u307f\u96a0\u3055\u305a\u304a\u4f1d\u3048\u3057\u305f\u3044\u3068\u601d\u3044\u307e\u3059\u3002<\/span><\/p>\n\n\n\n<p>\u8ee2\u8077\u5e02\u5834\u306b\u304a\u3044\u3066\u306f\u7d4c\u7406\u3088\u308a\u3082\u8ca1\u52d9\u306e\u65b9\u304c\u5e02\u5834\u4fa1\u5024\u304c\u9ad8\u304f\u3001\u30ad\u30e3\u30ea\u30a2\u30d1\u30b9\u3068\u3057\u3066\u7d4c\u7406\u304b\u3089\u8ca1\u52d9\u3078\u3068\u8ee2\u8077\u3055\u308c\u308b\u65b9\u3082\u591a\u304f\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u3067\u306f\u3001\u8ca1\u52d9\u3068\u3057\u3066\u306e\u7d4c\u9a13\u3092\u6301\u3064\u6c42\u8077\u8005\u304c\u3001\u8ee2\u8077\u3059\u308b\u3068\u304d\u306b\u3069\u3093\u306a\u8ee2\u8077\u5148\u304c\u60f3\u5b9a\u3067\u304d\u308b\u306e\u3067\u3057\u3087\u3046\u304b\uff1f<\/p>\n\n\n\n<p>\u8ca1\u52d9\u306f\u5c06\u6765\u306e\u4f01\u696d\u306e\u5e79\u90e8\u5019\u88dc\u3067\u3082\u3042\u308a\u307e\u3059\u304c\u3001\u69d8\u3005\u306a\u9078\u629e\u80a2\u3092\u691c\u8a0e\u3059\u308b\u3053\u3068\u304c\u53ef\u80fd\u3067\u3059\u3002<\/p>\n\n\n\n<section class=\"wp-block-jinr-blocks-fullwidth b--jinr-block b--jinr-fullwidth-container\"><section class=\"b--jinr-fullwidth\" style=\"background-color:#f8f8f8\"><div class=\"d--fullwidth-article d--fullwidth-pad30 d--fullwidth-pad20-sp t--main-width\" style=\"color:false\">\n<div id=\"rtoc-mokuji-wrapper\" class=\"rtoc-mokuji-content frame4 preset1 animation-fade rtoc_open default\" data-id=\"209\" data-theme=\"JIN:R child\">\n\t\t\t<div id=\"rtoc-mokuji-title\" class=\" rtoc_left\">\n\t\t\t<button class=\"rtoc_open_close rtoc_open\"><\/button>\n\t\t\t<span>Contents<\/span>\n\t\t\t<\/div><ol class=\"rtoc-mokuji decimal_ol level-1\"><li class=\"rtoc-item\"><a href=\"#rtoc-1\">\u8cea\u306e\u9ad8\u3044\u8ee2\u8077\u652f\u63f4\u306b\u5b9a\u8a55\u304c\u3042\u308b\u3010\u30b8\u30a7\u30a4\u30a8\u30a4\u30b7\u30fc\u30ea\u30af\u30eb\u30fc\u30c8\u30e1\u30f3\u30c8\u3011<\/a><\/li><li class=\"rtoc-item\"><a href=\"#rtoc-2\">\u8ca1\u52d9\u306e\u5e02\u5834\u4fa1\u5024<\/a><\/li><li class=\"rtoc-item\"><a href=\"#index_id1\">\u8ca1\u52d9\u8077\uff1a\u8ee2\u8077\u5e02\u5834\u3067\u8a55\u4fa1\u304c\u9ad8\u3044\u30b9\u30ad\u30eb\u30fb\u7d4c\u9a13<\/a><\/li><li class=\"rtoc-item\"><a href=\"#rtoc-4\">\u8ee2\u8077\u7406\u7531\u304b\u3089\u898b\u308b\u3001\u8ca1\u52d9\u7d4c\u9a13\u8005\u304c\u8ee2\u8077\u3059\u308b\u969b\u306e\u6ce8\u610f\u70b9<\/a><\/li><li class=\"rtoc-item\"><a href=\"#rtoc-5\">\u8ca1\u52d9\u7d4c\u9a13\u3092\u6d3b\u304b\u3057\u305f\u8ee2\u8077\u5148\u306f\uff1f<\/a><\/li><li class=\"rtoc-item\"><a href=\"#index_id9\">CFO\u306b\u306a\u308b\u305f\u3081\u306b\u5fc5\u8981\u306a\u8cc7\u8cea<\/a><\/li><li class=\"rtoc-item\"><a href=\"#index_id14\">\u7d4c\u7406\u8ca1\u52d9\u306e\u8ee2\u8077\u6d3b\u52d5<\/a><\/li><li class=\"rtoc-item\"><a href=\"#rtoc-8\">\u7d4c\u55b6\u5c64\u3068\u306e\u76f8\u6027\u306f\u4f1a\u308f\u306a\u3044\u3068\u5206\u304b\u3089\u306a\u3044<\/a><\/li><\/ol><\/div><section class=\"wp-block-jinr-blocks-designtitle b--jinr-block b--jinr-h2rich d--h2rich-center d--h2rich-style1 d--titledesign-weight-thin d--h2rich-none js--scr-animation\" style=\"border-color:false\"><div class=\"c--h2rich-contents\"><span class=\"a--h2rich-subcopy ef\" style=\"color:false\">\u696d\u754c\u7d4c\u9a13\u8005\u304c\u6ce8\u76ee\u30fb\u5229\u7528\u3059\u308b\u30b5\u30fc\u30d3\u30b9<\/span><h2 id=\"rtoc-1\"  class=\"a--h2rich-maincopy d--bold ef\" style=\"color:false\"><strong>\u8cea\u306e\u9ad8\u3044\u8ee2\u8077\u652f\u63f4\u306b\u5b9a\u8a55\u304c\u3042\u308b\u3010\u30b8\u30a7\u30a4\u30a8\u30a4\u30b7\u30fc\u30ea\u30af\u30eb\u30fc\u30c8\u30e1\u30f3\u30c8\u3011<\/strong><\/h2><\/div><\/section>\n\n\n\n<div class=\"wp-block-jinr-blocks-background b--jinr-block b--jinr-background\"><div class=\"o--background-container d--background-design-flat d--background-shadow-s d--border-outset\"><div class=\"c--background-inner d--border-none d--border-1px t--round\" style=\"border-color:#c5c5c5\">\n<div class=\"wp-block-columns js--scr-animation is-layout-flex wp-container-core-columns-is-layout-9d6595d7 wp-block-columns-is-layout-flex\">\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\">\n<figure class=\"wp-block-image size-full is-style-default\"><img loading=\"lazy\" decoding=\"async\" width=\"324\" height=\"155\" src=\"https:\/\/diver-sign.com\/wp-content\/uploads\/2023\/01\/6f8259a3a4c3567d41e4f709cef288ed.jpeg\" alt=\"\" class=\"wp-image-2174\" srcset=\"https:\/\/diver-sign.com\/wp-content\/uploads\/2023\/01\/6f8259a3a4c3567d41e4f709cef288ed.jpeg 324w, https:\/\/diver-sign.com\/wp-content\/uploads\/2023\/01\/6f8259a3a4c3567d41e4f709cef288ed-300x144.jpeg 300w\" sizes=\"auto, (max-width: 324px) 100vw, 324px\" \/><\/figure>\n<\/div>\n\n\n\n<div class=\"wp-block-column is-vertically-aligned-center is-layout-flow wp-block-column-is-layout-flow\">\n<p class=\"has-text-align-left\">\u4e21\u9762\u578b\u306e\u8ee2\u8077\u30b5\u30fc\u30d3\u30b9\u3067\u3001\u69d8\u3005\u306a\u696d\u754c\u30fb\u8077\u7a2e\u3078\u306e\u3066\u652f\u63f4\u306b\u5b9a\u8a55\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u5e74\u53ce800\u4e07\u5186\uff5e1500\u4e07\u5186\u4ee5\u4e0a\u306e\u652f\u63f4\u306b\u5f37\u307f\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<\/div>\n<\/div>\n<\/div><\/div><div class=\"a--background-color\" style=\"background:#f5f9fd\"><\/div><div class=\"a--background-image t--round d--background-pattern1\" style=\"opacity:0.29999999999999993;background-size:16.666666666666668%\"><\/div><\/div>\n\n\n<section class='b--jinr-block b--jinr-button  wp-block-jinr-blocks-button b--jinr-block b--jinr-button js--scr-animation js--scr-animation block_3b6b24e3-647a-4a00-a77b-7a10f329e60d'>\n\t\t\t\t\t<div class=\"o--button-inner d--button-type1 d--button-solid d--button-solid-hover-expand  d--button-center\"><span><a href=\"https:\/\/ad-antenna.com\/link.php?i=pgqt9bmqgnpd&#038;m=mgselckqjsbo\">\u30cf\u30a4\u30af\u30e9\u30b9\u8ee2\u8077\u306a\u3089\u300cJAC\u30ea\u30af\u30eb\u30fc\u30c8\u30e1\u30f3\u30c8\u300d<\/a><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/ad-antenna.com\/data.php?i=pgqt9bmqgnpd&#038;m=mgselckqjsbo\" width=\"1\" height=\"1\" \/><\/span><\/div>\n\t\t\t\t<\/section><\/div><\/section><\/section>\n\n\n\n<h2 id=\"rtoc-2\"  class=\"wp-block-heading jinr-heading d--bold\">\u8ca1\u52d9\u306e\u5e02\u5834\u4fa1\u5024<\/h2>\n\n\n\n<p>\u8ca1\u52d9\u306e\u5e02\u5834\u4fa1\u5024\u306f\u3001\u975e\u5e38\u306b\u9ad8\u3044\u3068\u3044\u3048\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u4f01\u696d\u306e\u306a\u304b\u306b\u8ca1\u52d9\u90e8\u9580\u306e\u4eba\u54e1\u6570\u306f\u5c11\u306a\u3044\u3067\u3059\u3057\u3001\u8ca1\u52d9\u3068\u3057\u3066\u8cc7\u91d1\u8abf\u9054\u3092\u6210\u529f\u3055\u305b\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u4eba\u6750\u3082\u4f01\u696d\u306e\u4e2d\u306b\u307b\u3068\u3093\u3069\u3044\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<p>\u4e2d\u5c0f\u4f01\u696d\u306e\u5834\u5408\u3001\u8ca1\u52d9\u7d4c\u7406\u3068\u3044\u30461\u3064\u306e\u90e8\u7f72\u306b\u306a\u3063\u3066\u3044\u307e\u3059\u304c\u3001\u8ca1\u52d9\u3092\u62c5\u5f53\u3059\u308b\u4eba\u6750\u306f\u57fa\u672c\u7684\u306b\u306f\u305d\u306e\u4f01\u696d\u306e\u306a\u304b\u3067\u512a\u79c0\u5c64\u3068\u3055\u308c\u3001\u4f01\u696d\u306f\u5c06\u6765\u306e\u5e79\u90e8\u5019\u88dc\u3068\u3057\u3066\u8003\u3048\u3066\u3044\u308b\u3053\u3068\u304c\u591a\u3044\u50be\u5411\u306b\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading jinr-heading d--bold\" id=\"index_id1\">\u8ca1\u52d9\u8077\uff1a\u8ee2\u8077\u5e02\u5834\u3067\u8a55\u4fa1\u304c\u9ad8\u3044\u30b9\u30ad\u30eb\u30fb\u7d4c\u9a13<\/h2>\n\n\n\n<p>\u7d4c\u7406\u8ca1\u52d9\u306e\u9818\u57df\u3067\u30ad\u30e3\u30ea\u30a2\u30a2\u30c3\u30d7\u3092\u76ee\u6307\u3059\u306b\u306f\u3001\u3088\u308a\u8a55\u4fa1\u306e\u9ad8\u3044\u30b9\u30ad\u30eb\u3084\u7d4c\u9a13\u3092\u8eab\u306b\u3064\u3051\u308b\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u4f8b\u3068\u3057\u3066IPO\u3001\u9023\u7d50\u6c7a\u7b97\u3001\u7ba1\u7406\u4f1a\u8a08\u3001\u30a8\u30af\u30a4\u30c6\u30a3\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u3001IFRS\u306a\u3069\u304c\u6319\u3052\u3089\u308c\u307e\u3059\u304c\u3001\u3053\u3061\u3089\u3067\u306f\u3088\u304f\u53d6\u308a\u4e0a\u3052\u3089\u308c\u308b\u3053\u306e\u3088\u3046\u306a\u30df\u30c3\u30b7\u30e7\u30f3\u3001\u3053\u306e\u7d4c\u9a13\u304c\u8ee2\u8077\u5e02\u5834\u3067\u3069\u306e\u3088\u3046\u306b\u8a55\u4fa1\u3055\u308c\u308b\u304b\u7b49\u306b\u3064\u3044\u3066\u7c21\u5358\u306b\u8aac\u660e\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading jinr-heading d--bold\" id=\"index_id2\">IPO\uff08Initial Public Offering\uff09<\/h3>\n\n\n\n<p>IPO\u3068\u306f\u3001\u65b0\u898f\u682a\u5f0f\u4e0a\u5834\u306e\u3053\u3068\u3067\u3059\u3002\u682a\u5f0f\u4e0a\u5834\u3092\u884c\u3046\u4e0a\u3067\u306f\u3001\u9069\u5207\u306a\u8ca1\u52d9\u4f1a\u8a08\u3001\u898f\u7a0b\u6574\u5099\u3001\u4e88\u5b9f\u7ba1\u7406\u3001\u52b4\u52d9\u7ba1\u7406\u3001J-SOX\u306a\u3069\u69d8\u3005\u306a\u8981\u7d20\u3092\u8e0f\u307e\u3048\u305f\u4f53\u5236\u6574\u5099\u304c\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u305d\u308c\u3089\u306f\u975e\u5e38\u306b\u96e3\u6613\u5ea6\u306e\u9ad8\u3044\u3082\u306e\u3067\u3059\u3057\u3001\u6c42\u3081\u3089\u308c\u308b\u77e5\u8b58\u3084\u30b9\u30ad\u30eb\u3082\u591a\u5c90\u306b\u308f\u305f\u308a\u307e\u3059\u304c\u3001\u305d\u308c\u3060\u3051\u306bIPO\u3092\u7d4c\u9a13\u3059\u308b\u3053\u3068\u306f\u8ee2\u8077\u5e02\u5834\u306e\u4e2d\u3067\u4e00\u6c17\u306b\u4fa1\u5024\u3092\u4e0a\u3052\u308b\u3053\u3068\u306b\u3064\u306a\u304c\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u7d4c\u7406\u8ca1\u52d9\u3067\u30ad\u30e3\u30ea\u30a2\u30a2\u30c3\u30d7\u3059\u308b\u9078\u629e\u80a2\u306e\u4e00\u3064\u306b<span class=\"jinr-d--text-color d--marker1 d--bold\">\u30d9\u30f3\u30c1\u30e3\u30fc\u3001\u30b9\u30bf\u30fc\u30c8\u30a2\u30c3\u30d7\u4f01\u696d\u3067\u50cd\u304d\u3001CFO(Chief Financial Officer)\u3092\u76ee\u6307\u3059\u3068\u3044\u3046\u9078\u629e\u80a2\u3082\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n\n\n\n<h3 class=\"wp-block-heading jinr-heading d--bold\" 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class=\"wp-block-heading jinr-heading d--bold\" 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class=\"wp-block-heading jinr-heading d--bold\" id=\"index_id5\">\u30a8\u30af\u30a4\u30c6\u30a3\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9<\/h3>\n\n\n\n<p>\u30a8\u30af\u30a4\u30c6\u30a3\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u3068\u306f\u3001\u682a\u5f0f\u767a\u884c\u306a\u3069\u306b\u3088\u308b\u8cc7\u91d1\u8abf\u9054\u306e\u3053\u3068\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u8cc7\u91d1\u8abf\u9054\u3068\u3044\u3046\u3068\u307e\u305a\u601d\u3044\u3064\u304f\u306e\u306f\u9280\u884c\u306a\u3069\u91d1\u878d\u6a5f\u95a2\u304b\u3089\u306e\u501f\u5165\uff08\u30c7\u30c3\u30c8\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u3068\u3044\u3044\u307e\u3059\uff09\u3067\u3059\u304c\u3001\u305d\u308c\u3068\u4e26\u884c\u3057\u3066\u30d9\u30f3\u30c1\u30e3\u30fc\u30ad\u30e3\u30d4\u30bf\u30eb\u304b\u3089\u306a\u3069\u306e\u30a8\u30af\u30a4\u30c6\u30a3\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u3092\u4f7f\u3046\u3053\u3068\u304c\u3067\u304d\u308c\u3070\u4f1a\u793e\u3068\u3057\u3066\u9078\u629e\u80a2\u304c\u5897\u3048\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p><strong>\u30c7\u30c3\u30c8\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u3068\u30a8\u30af\u30a4\u30c6\u30a3\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u306f\u305d\u308c\u305e\u308c\u306b\u30e1\u30ea\u30c3\u30c8\u3068\u30c7\u30e1\u30ea\u30c3\u30c8\u306e\u3042\u308b\u3082\u306e\u3067\u3042\u308a\u3001\u4e0a\u624b\u306b\u4f7f\u3044\u5206\u3051\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/strong><\/p>\n\n\n\n<p>\u305d\u308c\u3092\u4f01\u753b\u3067\u304d\u308b\u4eba\u6750\u306f\u591a\u304f\u306e\u4f1a\u793e\u306b\u3068\u3063\u3066\u3068\u3066\u3082\u9b45\u529b\u7684\u3067\u3059\u3002\u3053\u308c\u3089\u306b\u52a0\u3048\u3066\u3001\u4e88\u7b97\u7b56\u5b9a\u3001\u8cc7\u672c\u653f\u7b56\u3001\u4e0a\u5834\u5f8c\u306e\u958b\u793a\u66f8\u985e\u4f5c\u6210\u3001\u7ba1\u7406\u90e8\u9580\u306e\u30de\u30cd\u30b8\u30e1\u30f3\u30c8\u306a\u3069\u306b\u7d4c\u9a13\u3084\u5f37\u307f\u3092\u6301\u3063\u3066\u3044\u308c\u3070\u3001\u8ee2\u8077\u5e02\u5834\u306b\u304a\u3044\u3066\u5f15\u304f\u624b\u3042\u307e\u305f\u306e\u72b6\u614b\u306b\u306a\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading jinr-heading d--bold\" id=\"index_id6\">IFRS\uff08International Financial Reporting Standards\uff09<\/h3>\n\n\n\n<p>IFRS\uff08\u30a2\u30a4\u30d5\u30a1\u30fc\u30b9\u3001\u30a4\u30d5\u30a1\u30fc\u30b9\uff09\u3068\u306fInternational Financial Reporting Standards\u306e\u7565\u3067\u3001\u56fd\u969b\u8ca1\u52d9\u5831\u544a\u57fa\u6e96\u3092\u6307\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p><strong>\u3053\u308c\u307e\u3067\u306f\u7c73\u56fd\u3001\u65e5\u672c\u306a\u3069\u56fd\u3054\u3068\u306b\u4f1a\u8a08\u57fa\u6e96\u304c\u7570\u306a\u308b\u306e\u304c\u5f53\u305f\u308a\u524d\u3068\u8003\u3048\u3089\u308c\u3066\u304d\u307e\u3057\u305f\u304c\u3001\u30af\u30ed\u30b9\u30dc\u30fc\u30c0\u30fc\u3067\u306eM&amp;A\u306a\u3069\u30b0\u30ed\u30fc\u30d0\u30eb\u5316\u304c\u9032\u3080\u4e2d\u3001\u4e16\u754c\u5171\u901a\u3067\u306e\u4f1a\u8a08\u57fa\u6e96\u304c\u5fc5\u8981\u306b\u306a\u3063\u3066\u304d\u307e\u3057\u305f\u3002<\/strong><\/p>\n\n\n\n<p>\u305d\u306e\u3088\u3046\u306a\u30c8\u30ec\u30f3\u30c9\u306e\u4e2d\u30012006\u5e74\u9803\u3092\u5883\u76ee\u306b\u5404\u56fd\u306e\u4f1a\u8a08\u57fa\u6e96\u3092\u7d71\u4e00\u57fa\u6e96\u306b\u53ce\u675f\u3059\u308b\u52d5\u304d\u304c\u9ad8\u307e\u308a\u3001\u65e5\u672c\u3067\u30822010\u5e74\u3088\u308aIFRS\u306b\u3088\u308b\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u306e\u4f5c\u6210\u304c\u4e00\u90e8\u8a8d\u3081\u3089\u308c\u307e\u3057\u305f\u3002<\/p>\n\n\n\n<p>\u4eca\u3084\u5927\u4f01\u696d\u3060\u3051\u3067\u306a\u304f\u3001\u4e2d\u5805\u30fb\u4e2d\u5c0f\u4f01\u696d\u3067\u3082\u30b0\u30ed\u30fc\u30d0\u30eb\u3067\u306e\u30d3\u30b8\u30cd\u30b9\u6a5f\u4f1a\u304c\u5f53\u305f\u308a\u524d\u306b\u306a\u308b\u4e2d\u3001\u3053\u306e\u3088\u3046\u306aIFRS\u306e\u77e5\u8b58\u3092\u6709\u3057\u3001\u5c0e\u5165\u3092\u9032\u3081\u3089\u308c\u308b\u4eba\u6750\u306e\u8ee2\u8077\u5e02\u5834\u3067\u306e\u4fa1\u5024\u306f\u9ad8\u307e\u3063\u3066\u3044\u304f\u3053\u3068\u3067\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<h2 id=\"rtoc-4\"  class=\"wp-block-heading jinr-heading d--bold\">\u8ee2\u8077\u7406\u7531\u304b\u3089\u898b\u308b\u3001\u8ca1\u52d9\u7d4c\u9a13\u8005\u304c\u8ee2\u8077\u3059\u308b\u969b\u306e\u6ce8\u610f\u70b9<\/h2>\n\n\n\n<p>\u8ca1\u52d9\u7d4c\u9a13\u8005\u304c\u8ee2\u8077\u3059\u308b\u969b\u306b\u6ce8\u610f\u3057\u3066\u304a\u304d\u305f\u3044\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u7279\u306b\u9055\u3046\u8077\u7a2e\u3078\u8ee2\u8077\u3059\u308b\u5834\u5408\u306b\u306a\u308a\u307e\u3059\u304c\u3001\u8ca1\u52d9\u306f\u975e\u5e38\u306b\u8ee2\u8077\u5e02\u5834\u3067\u4fa1\u5024\u3042\u308b\u8077\u7a2e\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u3057\u304b\u3057\u3001\u3053\u308c\u306f\u8ee2\u8077\u5e02\u5834\u3067\u306e\u8a71\u3067\u3059\u3002\u7d50\u5c40\u306f\u5c06\u6765\u306e\u81ea\u5206\u304c\u3069\u3046\u306a\u308a\u305f\u3044\u306e\u304b\uff1f\u3068\u3044\u3046\u70b9\u304c\u91cd\u8981\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u305d\u306e\u305f\u3081\u3001\u8ca1\u52d9\u3092\u7406\u89e3\u3059\u308b\u524d\u306b\u8ee2\u8077\u3059\u308b\u306e\u3067\u306f\u306a\u304f\u3001\u4e00\u901a\u308a\u8ca1\u52d9\u306e\u4ed5\u4e8b\u306b\u5f93\u4e8b\u3057\u305f\u4e0a\u3067\u5224\u65ad\u3059\u308b\u3088\u3046\u306b\u3057\u3066\u4e0b\u3055\u3044\u3001<\/p>\n\n\n\n<p>\u6642\u671f\u5c1a\u65e9\u3067\u3042\u308b\u3053\u3068\u304c\u82e5\u624b\u306e\u8ca1\u52d9\u7d4c\u9a13\u8005\u306b\u306f\u3042\u308a\u307e\u3059\u304c\u3001\u8ca1\u52d9\u306e\u5834\u5408\u3067\u3042\u308c\u307030\u4ee3\u524d\u5f8c\u3067\u3082\u5341\u5206\u3001\u8ee2\u8077\u306f\u3067\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u3053\u306e\u4ed6\u306b\u3082\u6ce8\u610f\u70b9\u306f\u3042\u308a\u307e\u3059\u304c\u3001\u4e00\u756a\u306f\u8ca1\u52d9\u3068\u3044\u3046\u5e02\u5834\u4fa1\u5024\u306e\u9ad8\u3044\u8077\u7a2e\u306e\u7d4c\u9a13\u304c\u6d45\u3044\u306a\u304b\u3067\u898b\u5207\u308b\u5834\u5408\u3067\u3059\u3002<\/p>\n\n\n\n<h2 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class=\"wp-block-heading jinr-heading 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