{"id":1182,"date":"2025-06-05T14:02:18","date_gmt":"2025-06-05T05:02:18","guid":{"rendered":"https:\/\/www.b-r-z.com\/blog\/?p=1182"},"modified":"2025-06-05T14:43:30","modified_gmt":"2025-06-05T05:43:30","slug":"ifrs%e8%b2%a1%e5%9b%a3%e4%b8%bb%e5%82%ac%e3%80%8c%e7%b5%b1%e5%90%88%e6%80%9d%e8%80%83%e3%83%bb%e7%b5%b1%e5%90%88%e5%a0%b1%e5%91%8a%e3%82%ab%e3%83%b3%e3%83%95%e3%82%a1%e3%83%ac%e3%83%b3%e3%82%b9","status":"publish","type":"post","link":"https:\/\/www.b-r-z.com\/blog\/archives\/1182","title":{"rendered":"IFRS\u8ca1\u56e3\u4e3b\u50ac\u300c\u7d71\u5408\u601d\u8003\u30fb\u7d71\u5408\u5831\u544a\u30ab\u30f3\u30d5\u30a1\u30ec\u30f3\u30b9\u300d\u30bb\u30c3\u30b7\u30e7\u30f3\u52d5\u753b\u516c\u958b\u306e\u304a\u77e5\u3089\u305b"},"content":{"rendered":"
\n
\n
\"\"<\/figure>\n<\/figure>\n<\/figure>\n

2025<\/span>\u5e74<\/span>4<\/span>\u6708<\/span>3<\/span>\u65e5\uff08\u6728\uff09\u306b\u6771\u4eac\u306e\u7d4c\u56e3\u9023\u4f1a\u9928\u3067\u958b\u50ac\u3055\u308c\u305f\u3001<\/span>IFRS\u8ca1\u56e3<\/span>\u4e3b\u50ac\u300c\u7d71\u5408\u601d\u8003\u30fb\u7d71\u5408\u5831\u544a\u30ab\u30f3\u30d5\u30a1\u30ec\u30f3\u30b9\u300d\u306e\u30ec\u30dd\u30fc\u30c8\u3001\u304a\u3088\u3073\u30bb\u30c3\u30b7\u30e7\u30f3\u9332\u753b\u304cIFRS\u8ca1\u56e3\u306e\u516c\u5f0f\u30b5\u30a4\u30c8\u306b\u3066\u516c\u958b\u3055\u308c\u307e\u3057\u305f\u306e\u3067\u304a\u77e5\u3089\u305b\u3044\u305f\u3057\u307e\u3059\u3002<\/span>\u00a0<\/span><\/p>\n

\u672c\u30ab\u30f3\u30d5\u30a1\u30ec\u30f3\u30b9\u3067\u306f\u3001<\/span>IFRS\u8ca1\u56e3\u306e<\/span>\u30ea\u30fc<\/span>\u30c0\u30fc\u306b\u52a0\u3048\u3001\u65e5\u672c\u304a\u3088\u3073\u6d77\u5916\u306e\u95a2\u4fc2\u8005\u304c\u4e00\u5802\u306b\u4f1a\u3057\u3001\u7d71\u5408\u601d\u8003\u3001\u7d71\u5408\u5831\u544a\u3001IFRS\u4f1a\u8a08\u57fa\u6e96\u3001\u306a\u3089\u3073\u306b<\/span>IFRS\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u958b\u793a\u57fa\u6e96\u306e\u9069\u7528\u3092\u652f\u63f4\u3059\u308b\u6d1e\u5bdf\u3068\u5b9f\u7528\u7684\u306a\u30ea\u30bd\u30fc\u30b9<\/span>\u304c\u63d0\u4f9b\u3055\u308c\u307e\u3057\u305f\u3002<\/span>\u00a0<\/span>\u00a0<\/span><\/p>\n

\u306a\u304b\u3067\u3082\u3001\u300c\u4eba\u7684\u8cc7\u672c\u300d\u3068\u306e\u95a2\u9023\u6027\u306e\u89b3\u70b9\u304b\u3089\u3001\u7279\u306b\u6ce8\u76ee\u3059\u3079\u304d\u30bb\u30c3\u30b7\u30e7\u30f3\u306f\u4ee5\u4e0b\u306e<\/span>2<\/span>\u3064\u3067\u3059\u3002<\/span>\u00a0<\/span><\/p>\n

 <\/p>\n

\u25a0\u300c\u7d71\u5408\u5831\u544a\u3068\u4eba\u7684\u8cc7\u672c\u300d
\n<\/strong>IR\u30d5\u30ec\u30fc\u30e0\u30ef\u30fc\u30af\u306e6\u3064\u306e\u8cc7\u672c\u306e\u3072\u3068\u3064\u3067\u3042\u308b\u300c\u4eba\u7684\u8cc7\u672c\u300d\u306b\u7126\u70b9\u3092\u5f53\u3066\u3001\u4eba\u7684\u8cc7\u672c\u306e\u30de\u30cd\u30b8\u30e1\u30f3\u30c8\u3068\u60c5\u5831\u958b\u793a\u306e\u6539\u5584\u304c\u3001\u30a4\u30ce\u30d9\u30fc\u30b7\u30e7\u30f3\u306e\u62e1\u5927\u3001\u3088\u308a\u6301\u7d9a\u53ef\u80fd\u306a\u30d3\u30b8\u30cd\u30b9\u30e2\u30c7\u30eb\u3001\u4fa1\u5024\u5275\u9020\u306e\u5f37\u5316\u306b\u3069\u306e\u3088\u3046\u306b\u3064\u306a\u304c\u308b\u304b<\/span>\u304c\u8b70\u8ad6\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/span>
\n<\/span>\u30d1\u30cd\u30ea\u30b9\u30c8:<\/span>
\n<\/span>\u30fb\u4e95\u53e3 \u8b72\u4e8c\u6c0f \uff08\u30cb\u30c3\u30bb\u30a4\u30a2\u30bb\u30c3\u30c8\u30de\u30cd\u30b8\u30e1\u30f3\u30c8 \u904b\u7528\u90e8\u9580 \u57f7\u884c\u5f79\u54e1\uff09<\/span>
\n<\/span>\u30fb\u5009\u6301 \u4e98\u4e00\u90ce\u6c0f \uff08\u91d1\u878d\u5e81 \u4f01\u753b\u5e02\u5834\u5c40\u4f01\u696d\u958b\u793a\u8ab2 \u56fd\u969b\u4f1a\u8a08\u8abf\u6574\u5ba4\u9577\uff09<\/span>
\n<\/span>\u30fb<\/span>Sanjay Rughani<\/span>\u6c0f <\/span>(Chief Executive Officer, Standard Chartered Bank Uganda Limited)<\/span>
\n<\/span>\u30fb\u725b\u5cf6 \u6176\u4e00\u6c0f <\/span>\uff08EY\u30b5\u30b9\u30c6\u30ca\u30ea\u30d3\u30c6\u30a3\u95a2\u9023\u30b5\u30fc\u30d3\u30b9 \u30b8\u30e3\u30d1\u30f3\u30fb\u30a8\u30ea\u30a2\u30fb\u30ea\u30fc\u30c0\u30fc\u3001\u30d1\u30fc\u30c8\u30ca\u30fc\uff09<\/span>\u00a0<\/span><\/p>\n

\u00a0<\/span><\/p>\n

\u25a0<\/span><\/b>\u300c\u30d5\u30a1\u30a4\u30e4\u30fc\u30b5\u30a4\u30c9\u30c1\u30e3\u30c3\u30c8\u30fc\u7d71\u5408\u601d\u8003\u3001\u7d71\u5408\u5831\u544a\u3001\u305d\u3057\u3066\u7d4c\u55b6\u8005\u306b\u3088\u308b\u8aac\u660e\u300d<\/span><\/b>
\n<\/span>ISSB\uff08<\/span>\u56fd\u969b\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u57fa\u6e96\u5be9\u8b70\u4f1a\uff09\u526f\u8b70\u9577 \u30b9\u30fc\u30fb\u30ed\u30a4\u30c9\u6c0f\u3068IASB\uff08\u56fd\u969b\u4f1a\u8a08\u57fa\u6e96\u5be9\u8b70\u4f1a\uff09\u526f\u8b70\u9577 \u30ea\u30f3\u30c0\u30fb\u30e1\u30be\u30f3<\/span>=\u30cf\u30c3\u30bf\u30fc<\/span>\u6c0f\u306b\u3088\u308b\u30c8\u30fc\u30af\u30bb\u30c3\u30b7\u30e7\u30f3\u3002<\/span>
\n<\/span>\u4eba\u7684\u8cc7\u672c\uff08\u975e\u8ca1\u52d9\u60c5\u5831\uff09\u3068\u7121\u5f62\u8cc7\u7523\uff08\u8ca1\u52d9\u60c5\u5831\uff09\u306e\u76f8\u4e92\u63a5\u7d9a\u6027\uff08\u30b3\u30cd\u30af\u30c6\u30a3\u30d3\u30c6\u30a3\uff09\u306b\u3064\u3044\u3066\u3001\u5177\u4f53\u5316\u306a\u8996\u70b9\u304b\u3089\u6d3b\u767a\u306a\u8b70\u8ad6\u304c\u4ea4\u308f\u3055\u308c\u307e\u3057\u305f\u3002<\/span>
\n<\/span>\u30d1\u30cd\u30ea\u30b9\u30c8\uff1a<\/span>
\n<\/span>\u30fb<\/span>Sue Lloyd<\/span>\u6c0f <\/span>\uff08Vice-Chair, International Sustainability Standards Board (ISSB))<\/span>
\n<\/span>\u30fb<\/span>Linda Mezon-Hutter<\/span>\u6c0f <\/span>(Vice-Chair, International Accounting Standards Board (IASB))<\/span>\u00a0<\/span><\/p>\n

 <\/p>\n

\u300c\u7d71\u5408\u601d\u8003\u30fb\u7d71\u5408\u5831\u544a\u30ab\u30f3\u30d5\u30a1\u30ec\u30f3\u30b9\u300d\u306e\u8a73\u7d30\u306f\u3001\u4ee5\u4e0b\u3088\u308a\u3054\u89a7\u3044\u305f\u3060\u3051\u307e\u3059\u3002<\/span>
\n<\/span>\u30fb<\/span>\u30ab\u30f3\u30d5\u30a1\u30ec\u30f3\u30b9\u306e\u4e3b\u8981\u30dd\u30a4\u30f3\u30c8<\/span><\/a>
\n<\/span>\u30fb<\/span>\u5404\u30bb\u30c3\u30b7\u30e7\u30f3\u52d5\u753b\uff08\u5168<\/span>12<\/span>\u30d1\u30fc\u30c8\uff09<\/span><\/a>
\n<\/span>\u30fb<\/span>IFRS\u8ca1\u56e3\u300c\u7d71\u5408\u601d\u8003\u30fb\u7d71\u5408\u5831\u544a\u30ab\u30f3\u30d5\u30a1\u30ec\u30f3\u30b9\u300d <\/span>\u30a2\u30b8\u30a7\u30f3\u30c0<\/span> (PDF<\/span>)<\/span><\/a>\u00a0<\/span><\/p>\n

\u00a0<\/span>\u00a0<\/span><\/p>\n

\uff23\uff28\uff32\uff2f\uff26\uff39\u306f\u3001\u4eca\u5f8c\u3082\u3001\u4eba\u4e8b\u30fb\u7d4c\u55b6\u30fb<\/span>IR\u62c5\u5f53\u8005\u306b\u5411\u3051\u3066\u300c\u4eba\u7684\u8cc7\u672c\u300d\u306b\u5f79\u7acb\u3064\u60c5\u5831\u3092\u5b9a\u671f\u7684\u306b\u767a\u4fe1\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/span>
\n<\/span>\u4f55\u304b\u300c\u4eba\u7684\u8cc7\u672c\u300d\u3084\u300c\u4eba\u7684\u8cc7\u672c\u7d4c\u55b6\u300d\u306b\u3064\u3044\u3066\u3001\u4e0d\u660e\u70b9\u3084\u304a\u60a9\u307f\u3092\u304a\u6301\u3061\u306e\u65b9\u306f\u3001\u305c\u3072\u3001\u304a\u6c17\u8efd\u306b\u3054\u76f8\u8ac7\u304f\u3060\u3055\u3044\u3002<\/span>
\n<\/span>\u30b5\u30fc\u30d3\u30b9\u8cc7\u6599\u306e\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u306f\u3053\u3061\u3089\u304b\u3089\uff1a<\/span>\u00a0<\/span>https:\/\/www.chrofy.co.jp\/download<\/span><\/a>\u00a0<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

2025\u5e744\u67083\u65e5\uff08\u6728\uff09\u306b\u6771\u4eac\u306e\u7d4c\u56e3\u9023\u4f1a\u9928\u3067\u958b\u50ac\u3055\u308c\u305f\u3001IFRS\u8ca1\u56e3\u4e3b\u50ac\u300c\u7d71\u5408\u601d\u8003\u30fb\u7d71\u5408\u5831\u544a\u30ab\u30f3\u30d5\u30a1\u30ec\u30f3\u30b9\u300d\u306e\u30ec\u30dd\u30fc\u30c8\u3001\u304a\u3088\u3073\u30bb\u30c3\u30b7\u30e7\u30f3\u9332\u753b\u304cIFRS\u8ca1\u56e3\u306e\u516c\u5f0f\u30b5\u30a4\u30c8\u306b\u3066\u516c\u958b\u3055\u308c\u307e\u3057\u305f\u306e\u3067\u304a\u77e5\u3089\u305b\u3044\u305f\u3057\u307e\u3059\u3002\u00a0 \u672c\u30ab\u30f3\u30d5 […]<\/p>\n","protected":false},"author":3,"featured_media":1190,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[9],"tags":[],"_links":{"self":[{"href":"https:\/\/www.b-r-z.com\/blog\/wp-json\/wp\/v2\/posts\/1182"}],"collection":[{"href":"https:\/\/www.b-r-z.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.b-r-z.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.b-r-z.com\/blog\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/www.b-r-z.com\/blog\/wp-json\/wp\/v2\/comments?post=1182"}],"version-history":[{"count":6,"href":"https:\/\/www.b-r-z.com\/blog\/wp-json\/wp\/v2\/posts\/1182\/revisions"}],"predecessor-version":[{"id":1191,"href":"https:\/\/www.b-r-z.com\/blog\/wp-json\/wp\/v2\/posts\/1182\/revisions\/1191"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.b-r-z.com\/blog\/wp-json\/wp\/v2\/media\/1190"}],"wp:attachment":[{"href":"https:\/\/www.b-r-z.com\/blog\/wp-json\/wp\/v2\/media?parent=1182"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.b-r-z.com\/blog\/wp-json\/wp\/v2\/categories?post=1182"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.b-r-z.com\/blog\/wp-json\/wp\/v2\/tags?post=1182"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}