{"id":10697,"date":"2026-09-19T23:56:00","date_gmt":"2026-09-19T14:56:00","guid":{"rendered":"https:\/\/triumphmind.com\/cma\/2026\/09\/19\/g2-fa-05\/"},"modified":"2026-09-20T00:19:26","modified_gmt":"2026-09-19T15:19:26","slug":"g2-fa-05","status":"publish","type":"post","link":"https:\/\/triumphmind.com\/cma\/2026\/09\/19\/g2-fa-05\/","title":{"rendered":"\u7121\u5f62\u8cc7\u7523\u306e\u65e5\u672c\u57fa\u6e96\u3068IFRS\u306e\u9055\u3044\u3068\u306f\uff1f\u610f\u5473\u3068\u8a66\u9a13\u3067\u554f\u308f\u308c\u308b\u30dd\u30a4\u30f3\u30c8\uff5c\u8a3c\u5238\u30a2\u30ca\u30ea\u30b9\u30c82\u6b21\u30fb\u8ca1\u52d9\u5206\u6790"},"content":{"rendered":"<style>.cma-tbl{margin:1.2em 0 1.6em;overflow-x:auto;-webkit-overflow-scrolling:touch;border-radius:8px;box-shadow:0 1px 4px rgba(34,0,94,.12);}.cma-tbl table{width:100%;border-collapse:collapse!important;margin:0!important;font-size:15px;line-height:1.6;background:#fff;border:none!important;}.cma-tbl th,.cma-tbl td{padding:10px 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class=\"cma-tbl three\">\n<table>\n<thead>\n<tr>\n<th>\u8ad6\u70b9<\/th>\n<th>\u65e5\u672c\u57fa\u6e96<\/th>\n<th>IFRS<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td data-label=\"\u8ad6\u70b9\">\u306e\u308c\u3093\u306e\u511f\u5374<\/td>\n<td data-label=\"\u65e5\u672c\u57fa\u6e96\">20\u5e74\u4ee5\u5185\u3067\u898f\u5247\u7684\u306b\u511f\u5374<\/td>\n<td data-label=\"IFRS\">\u511f\u5374\u3057\u306a\u3044<\/td>\n<\/tr>\n<tr>\n<td data-label=\"\u8ad6\u70b9\">\u306e\u308c\u3093\u306e\u6e1b\u640d<\/td>\n<td data-label=\"\u65e5\u672c\u57fa\u6e96\">\u5146\u5019\u304c\u3042\u308b\u5834\u5408\u306b\u5224\u5b9a<\/td>\n<td data-label=\"IFRS\">\u5c11\u306a\u304f\u3068\u3082\u5e741\u56de\u30c6\u30b9\u30c8<\/td>\n<\/tr>\n<tr>\n<td data-label=\"\u8ad6\u70b9\">\u958b\u767a\u8cbb<\/td>\n<td data-label=\"\u65e5\u672c\u57fa\u6e96\">\u767a\u751f\u6642\u306b\u8cbb\u7528\u51e6\u7406<\/td>\n<td data-label=\"IFRS\">\u8981\u4ef6\u3092\u6e80\u305f\u305b\u3070\u8cc7\u7523\u8a08\u4e0a<\/td>\n<\/tr>\n<tr>\n<td data-label=\"\u8ad6\u70b9\">\u8010\u7528\u5e74\u6570\u3092\u78ba\u5b9a\u3067\u304d\u306a\u3044\u7121\u5f62\u8cc7\u7523<\/td>\n<td data-label=\"\u65e5\u672c\u57fa\u6e96\">\u901a\u5e38\u306f\u511f\u5374<\/td>\n<td data-label=\"IFRS\">\u511f\u5374\u305b\u305a\u6e1b\u640d\u30c6\u30b9\u30c8<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<h2>\u5177\u4f53\u4f8b\u3067\u78ba\u8a8d<\/h2>\n<p>\u3042\u308b\u5e74\u5ea6\u306b\u3001\u6b21\u306e2\u3064\u304c\u3042\u308b\u4f1a\u793e\u3092\u8003\u3048\u307e\u3059\uff08\u7a0e\u52b9\u679c\u306f\u8003\u3048\u307e\u305b\u3093\uff09\u3002<\/p>\n<ul>\n<li>\u8cb7\u53ce\u3067\u751f\u3058\u305f\u306e\u308c\u30931,000\uff08\u65e5\u672c\u57fa\u6e96\u3067\u306f10\u5e74\u3067\u511f\u5374\uff09<\/li>\n<li>\u65b0\u88fd\u54c1\u306e\u958b\u767a\u6bb5\u968e\u306e\u652f\u51fa300\uff08IFRS\u306e\u8cc7\u7523\u8a08\u4e0a\u8981\u4ef6\u3092\u6e80\u305f\u3057\u3001\u5f53\u671f\u672b\u6642\u70b9\u3067\u306f\u307e\u3060\u4f7f\u7528\u53ef\u80fd\u306b\u306a\u3063\u3066\u3044\u306a\u3044\uff09<\/li>\n<\/ul>\n<p><strong>\u65e5\u672c\u57fa\u6e96<\/strong>\uff1a\u306e\u308c\u3093\u511f\u5374\u8cbb1,000\u00f710\uff1d100\u3068\u3001\u958b\u767a\u8cbb300\u306e\u5408\u8a08<strong>400<\/strong>\u304c\u5f53\u671f\u306e\u8cbb\u7528\u3067\u3059\u3002<\/p>\n<p><strong>IFRS<\/strong>\uff1a\u306e\u308c\u3093\u306f\u511f\u5374\u305b\u305a\u3001\u6e1b\u640d\u30c6\u30b9\u30c8\u3067\u554f\u984c\u304c\u306a\u3051\u308c\u3070\u8cbb\u7528\u306f\u30bc\u30ed\u3002\u958b\u767a\u8cbb300\u306f\u7121\u5f62\u8cc7\u7523\u306b\u8a08\u4e0a\u3057\u3001\u4f7f\u7528\u53ef\u80fd\u306b\u306a\u3063\u3066\u304b\u3089\u511f\u5374\u3092\u59cb\u3081\u308b\u305f\u3081\u3001\u5f53\u671f\u306e\u8cbb\u7528\u306f<strong>0<\/strong>\u3067\u3059\u3002<\/p>\n<p>\u540c\u3058\u7d4c\u6e08\u6d3b\u52d5\u3067\u3082\u3001IFRS\u3067\u306f\u5f53\u671f\u306e\u5229\u76ca\u304c400\u5927\u304d\u304f\u306a\u308a\u307e\u3059\u3002\u4e00\u65b9\u3067\u7dcf\u8cc7\u7523\u3082\u5927\u304d\u304f\u306a\u308b\u305f\u3081\u3001ROA\u3084ROE\u3078\u306e\u5f71\u97ff\u306f\u5229\u76ca\u3068\u8cc7\u7523\u306e\u4e21\u65b9\u304b\u3089\u8003\u3048\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<div class=\"cma-exam\">\n<p class=\"cma-exam-title\">\u8a66\u9a13\u3067\u554f\u308f\u308c\u3084\u3059\u3044\u30dd\u30a4\u30f3\u30c8<\/p>\n<ul>\n<li>\u306e\u308c\u3093\u306f\u65e5\u672c\u57fa\u6e96\u3067\u511f\u5374\uff0820\u5e74\u4ee5\u5185\uff09\u3001IFRS\u3067\u975e\u511f\u5374\u30fb\u5e741\u56de\u306e\u6e1b\u640d\u30c6\u30b9\u30c8\u3001\u3068\u3044\u3046\u5bfe\u6bd4\u304c\u6700\u3082\u57fa\u672c\u7684\u306a\u8ad6\u70b9\u3067\u3059\u3002<\/li>\n<li>IFRS\u3067\u3082\u306e\u308c\u3093\u306e\u6e1b\u640d\u640d\u5931\u306f\u623b\u5165\u308c\u3067\u304d\u306a\u3044\u70b9\u3092\u62bc\u3055\u3048\u307e\u3057\u3087\u3046\u3002<\/li>\n<li>\u958b\u767a\u8cbb\u306e\u8cc7\u7523\u8a08\u4e0a\u306fIFRS\u306e\u307f\u3067\u3001\u7814\u7a76\u6bb5\u968e\u306e\u652f\u51fa\u306fIFRS\u3067\u3082\u8cbb\u7528\u51e6\u7406\u3067\u3059\u3002\u7814\u7a76\u3068\u958b\u767a\u306e\u533a\u5225\u304c\u72d9\u308f\u308c\u307e\u3059\u3002<\/li>\n<li>\u57fa\u6e96\u306e\u9055\u3044\u3067\u55b6\u696d\u5229\u76ca\u30fb\u7dcf\u8cc7\u7523\u30fbROA\u304c\u3069\u3061\u3089\u306b\u52d5\u304f\u304b\u3092\u5224\u65ad\u3055\u305b\u308b\u554f\u984c\u306b\u6ce8\u610f\u3057\u307e\u3057\u3087\u3046\u3002<\/li>\n<li>2\u6b21\u306e\u8a18\u8ff0\u5f0f\u3067\u306f\u3001IFRS\u4f01\u696d\u306e\u306e\u308c\u3093\u6e1b\u640d\u30ea\u30b9\u30af\u3092\u5206\u6790\u4e0a\u3069\u3046\u8a55\u4fa1\u3059\u308b\u304b\u3092\u8aac\u660e\u3055\u305b\u308b\u5f62\u3082\u8003\u3048\u3089\u308c\u307e\u3059\u3002<\/li>\n<\/ul>\n<\/div>\n<h2>\u8981\u70b9\u307e\u3068\u3081<\/h2>\n<ul>\n<li>\u306e\u308c\u3093\u306f\u65e5\u672c\u57fa\u6e96\u304c\u898f\u5247\u511f\u5374\u3001IFRS\u304c\u975e\u511f\u5374\uff0b\u6e1b\u640d\u30c6\u30b9\u30c8\u3002<\/li>\n<li>\u958b\u767a\u8cbb\u306f\u65e5\u672c\u57fa\u6e96\u304c\u8cbb\u7528\u51e6\u7406\u3001IFRS\u304c\u8981\u4ef6\u3092\u6e80\u305f\u305b\u3070\u8cc7\u7523\u8a08\u4e0a\u3002<\/li>\n<li>IFRS\u306f\u5e73\u6642\u306e\u5229\u76ca\u304c\u5927\u304d\u304f\u306a\u308a\u3084\u3059\u3044\u304c\u3001\u6e1b\u640d\u306b\u3088\u308b\u5229\u76ca\u306e\u6025\u6e1b\u30ea\u30b9\u30af\u304c\u3042\u308b\u3002<\/li>\n<li>\u6bd4\u8f03\u3059\u308b\u969b\u306f\u5229\u76ca\u3068\u8cc7\u7523\u306e\u4e21\u9762\u3078\u306e\u5f71\u97ff\u3092\u8003\u3048\u308b\u3002<\/li>\n<\/ul>\n<div class=\"cma-link-box\">\n<p class=\"cma-link-box-title\">\u25b6 \u3042\u308f\u305b\u3066\u8aad\u307f\u305f\u3044<\/p>\n<p><a href=\"https:\/\/triumphmind.com\/cma\/2026\/09\/19\/cma2-financial-analysis\/\">\u3010\u8a3c\u5238\u30a2\u30ca\u30ea\u30b9\u30c82\u6b21\u3011\u8ca1\u52d9\u5206\u6790\u3067\u5b66\u3076\u5185\u5bb9\u306e\u4e00\u89a7\u306b\u623b\u308b<\/a><\/p>\n<p><a href=\"https:\/\/triumphmind.com\/cma\/2026\/09\/19\/g2-fa-04\/\">\u6709\u5f62\u56fa\u5b9a\u8cc7\u7523\u306e\u65e5\u672c\u57fa\u6e96\u3068IFRS\u306e\u9055\u3044<\/a><\/p>\n<p><a href=\"https:\/\/triumphmind.com\/cma\/2026\/09\/19\/g2-fa-19\/\">\u4f01\u696d\u7d50\u5408\u4f1a\u8a08\u306e\u65e5\u672c\u57fa\u6e96\u3068IFRS\u306e\u9055\u3044<\/a><\/p>\n<p><a href=\"https:\/\/triumphmind.com\/cma\/2026\/09\/19\/g2-fa-23\/\">IFRS\u521d\u5ea6\u9069\u7528<\/a><\/p>\n<\/div>\n<p>\u8a3c\u5238\u30a2\u30ca\u30ea\u30b9\u30c8\u30a2\u30ab\u30c7\u30df\u30fc\u306eYouTube\uff08<a href=\"https:\/\/www.youtube.com\/@cma-fa-academy\" target=\"_blank\" rel=\"noopener\">@cma-fa-academy<\/a>\uff09\u3067\u306f\u3001\u5b66\u7fd2\u30dd\u30a4\u30f3\u30c8\u306b\u6cbf\u3063\u3066\u8ad6\u70b9\u30921\u3064\u305a\u3064\u89e3\u8aac\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<p><a href=\"https:\/\/utage-system.com\/page\/98Nqc5o0yBvT\" target=\"_blank\" rel=\"noopener\">\u25b6 \u8a3c\u5238\u30a2\u30ca\u30ea\u30b9\u30c8\u30b3\u30df\u30e5\u30cb\u30c6\u30a3\u30fc\u306b\u53c2\u52a0\u3059\u308b<\/a><\/p>\n<p 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