{"id":9900,"date":"2026-09-19T23:10:17","date_gmt":"2026-09-19T14:10:17","guid":{"rendered":"https:\/\/triumphmind.com\/cma\/2026\/09\/19\/g1-fa-44\/"},"modified":"2026-09-20T11:06:14","modified_gmt":"2026-09-20T02:06:14","slug":"g1-fa-44","status":"publish","type":"post","link":"https:\/\/triumphmind.com\/cma\/glossary\/g1-fa-44\/","title":{"rendered":"\u7121\u5f62\u8cc7\u7523\u306e\u53d6\u5f97\u539f\u4fa1\u3068\u306f\uff1f\u610f\u5473\u3068\u8a66\u9a13\u3067\u554f\u308f\u308c\u308b\u30dd\u30a4\u30f3\u30c8\uff5c\u8a3c\u5238\u30a2\u30ca\u30ea\u30b9\u30c81\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 12px!important;border:1px solid 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class=\"cma-tbl three\">\n<table>\n<thead>\n<tr>\n<th>\u30b1\u30fc\u30b9<\/th>\n<th>\u65e5\u672c\u57fa\u6e96\u306e\u6271\u3044<\/th>\n<th>IFRS\u3068\u306e\u4e3b\u306a\u9055\u3044<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td data-label=\"\u30b1\u30fc\u30b9\">\u7279\u8a31\u6a29\u306a\u3069\u306e\u8cfc\u5165<\/td>\n<td data-label=\"\u65e5\u672c\u57fa\u6e96\u306e\u6271\u3044\">\u8cfc\u5165\u4ee3\u4fa1 \uff0b \u4ed8\u968f\u8cbb\u7528\u3067\u8cc7\u7523\u8a08\u4e0a<\/td>\n<td data-label=\"IFRS\u3068\u306e\u4e3b\u306a\u9055\u3044\">\u57fa\u672c\u7684\u306b\u540c\u3058<\/td>\n<\/tr>\n<tr>\n<td data-label=\"\u30b1\u30fc\u30b9\">\u7814\u7a76\u8cbb<\/td>\n<td data-label=\"\u65e5\u672c\u57fa\u6e96\u306e\u6271\u3044\">\u767a\u751f\u6642\u306b\u8cbb\u7528<\/td>\n<td data-label=\"IFRS\u3068\u306e\u4e3b\u306a\u9055\u3044\">\u540c\u3058\u304f\u8cbb\u7528<\/td>\n<\/tr>\n<tr>\n<td data-label=\"\u30b1\u30fc\u30b9\">\u958b\u767a\u8cbb\uff08\u7814\u7a76\u958b\u767a\u8cbb\uff09<\/td>\n<td data-label=\"\u65e5\u672c\u57fa\u6e96\u306e\u6271\u3044\">\u767a\u751f\u6642\u306b\u8cbb\u7528<\/td>\n<td data-label=\"IFRS\u3068\u306e\u4e3b\u306a\u9055\u3044\">\u8981\u4ef6\u3092\u6e80\u305f\u305b\u3070\u8cc7\u7523\u8a08\u4e0a<\/td>\n<\/tr>\n<tr>\n<td data-label=\"\u30b1\u30fc\u30b9\">\u81ea\u5df1\u5275\u8a2d\u306e\u308c\u3093<\/td>\n<td data-label=\"\u65e5\u672c\u57fa\u6e96\u306e\u6271\u3044\">\u8a08\u4e0a\u3057\u306a\u3044<\/td>\n<td data-label=\"IFRS\u3068\u306e\u4e3b\u306a\u9055\u3044\">\u540c\u3058\u304f\u8a08\u4e0a\u3057\u306a\u3044<\/td>\n<\/tr>\n<tr>\n<td data-label=\"\u30b1\u30fc\u30b9\">\u8cb7\u53ce\u3067\u751f\u3058\u305f\u306e\u308c\u3093<\/td>\n<td data-label=\"\u65e5\u672c\u57fa\u6e96\u306e\u6271\u3044\">\u8cc7\u7523\u8a08\u4e0a\u305720\u5e74\u4ee5\u5185\u3067\u511f\u5374<\/td>\n<td data-label=\"IFRS\u3068\u306e\u4e3b\u306a\u9055\u3044\">\u511f\u5374\u305b\u305a\u6e1b\u640d\u30c6\u30b9\u30c8\u306e\u307f<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<h2>\u5177\u4f53\u4f8b\u3067\u78ba\u8a8d<\/h2>\n<p>A\u793e\u306f\u5f53\u671f\u306b\u6b21\u306e\u652f\u51fa\u3092\u884c\u3044\u307e\u3057\u305f\u3002<\/p>\n<ul>\n<li>\u4ed6\u793e\u304b\u3089\u7279\u8a31\u6a29\u3092800\u4e07\u5186\u3067\u8cfc\u5165\u3057\u3001\u767b\u9332\u8cbb\u752820\u4e07\u5186\u3092\u652f\u6255\u3063\u305f<\/li>\n<li>\u65b0\u7d20\u6750\u306e\u7814\u7a76\u306b300\u4e07\u5186\u3001\u305d\u306e\u88fd\u54c1\u5316\u306e\u305f\u3081\u306e\u958b\u767a\u306b500\u4e07\u5186\u3092\u652f\u51fa\u3057\u305f<\/li>\n<li>\u793e\u5185\u306e\u696d\u52d9\u52b9\u7387\u5316\u306e\u305f\u3081\u306e\u30b7\u30b9\u30c6\u30e0\uff08\u81ea\u793e\u5229\u7528\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\uff09\u3092600\u4e07\u5186\u3067\u5916\u90e8\u696d\u8005\u306b\u4f5c\u3089\u305b\u3001\u8cbb\u7528\u524a\u6e1b\u52b9\u679c\u304c\u78ba\u5b9f\u3068\u898b\u8fbc\u307e\u308c\u308b<\/li>\n<\/ul>\n<p>\u65e5\u672c\u57fa\u6e96\u3067\u306f\u3001\u7279\u8a31\u6a29\u306f800 \uff0b 20 \uff1d <strong>820\u4e07\u5186<\/strong>\u3001\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u306f<strong>600\u4e07\u5186<\/strong>\u3092\u7121\u5f62\u56fa\u5b9a\u8cc7\u7523\u3068\u3057\u3066\u8a08\u4e0a\u3057\u3001\u7814\u7a76\u30fb\u958b\u767a\u306e\u5408\u8a08<strong>800\u4e07\u5186\u306f\u5f53\u671f\u306e\u7814\u7a76\u958b\u767a\u8cbb\uff08\u8cbb\u7528\uff09<\/strong>\u3068\u306a\u308a\u307e\u3059\u3002\u4eee\u306bIFRS\u3067\u958b\u767a\u6bb5\u968e\u306e500\u4e07\u5186\u304c\u8cc7\u7523\u8a08\u4e0a\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3057\u3066\u3044\u308c\u3070\u3001\u5f53\u671f\u306e\u8cbb\u7528\u306f300\u4e07\u5186\u306b\u3068\u3069\u307e\u308a\u3001\u5229\u76ca\u306f\u65e5\u672c\u57fa\u6e96\u3088\u308a\u5927\u304d\u304f\u8868\u793a\u3055\u308c\u307e\u3059\u3002\u7814\u7a76\u958b\u767a\u578b\u306e\u4f01\u696d\u3092\u6bd4\u8f03\u3059\u308b\u3068\u304d\u306f\u3001\u3053\u306e\u9055\u3044\u306b\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<h2>\u52d5\u753b\u3067\u89e3\u8aac<\/h2>\n<p>\u3053\u306e\u8ad6\u70b9\u306f\u3001\u8a3c\u5238\u30a2\u30ca\u30ea\u30b9\u30c8\u30a2\u30ab\u30c7\u30df\u30fc\u306eYouTube\u3067\u89e3\u8aac\u3057\u3066\u3044\u307e\u3059\u3002\u30c6\u30ad\u30b9\u30c8\u3068\u3042\u308f\u305b\u3066\u78ba\u8a8d\u3057\u3066\u304f\u3060\u3055\u3044\uff08\u52d5\u753b\u300c\u6709\u5f62\u56fa\u5b9a\u8cc7\u7523\u30fb\u7121\u5f62\u8cc7\u7523\u306e\u53d6\u5f97\u539f\u4fa1\u3092\u7406\u89e3\u3059\u308b\u300d\uff09\u3002<\/p>\n<div class=\"yt-wrap\"><iframe src=\"https:\/\/www.youtube.com\/embed\/EcNQw7pnQcQ\" title=\"\u6709\u5f62\u56fa\u5b9a\u8cc7\u7523\u30fb\u7121\u5f62\u8cc7\u7523\u306e\u53d6\u5f97\u539f\u4fa1\u3092\u7406\u89e3\u3059\u308b\" loading=\"lazy\" allow=\"accelerometer; clipboard-write; encrypted-media; gyroscope; picture-in-picture\" allowfullscreen><\/iframe><\/div>\n<div class=\"cma-exam\">\n<p 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