IFRS(国際財務報告基準)とは What is IFRS (International Financial Reporting Standards)

国際財務報告基準(IFRS  International Financial Reporting Standards)とは、国際会計基準審議会(IASB)が策定する会計基準で、世界共通の会計基準を目指して設定・公表されています。EUではすべての上場会社に適用され、世界で100ヵ国以上の国・地域が採用しており、世界標準となっています。
International Financial Reporting Standards (IFRS-International Financial Reporting Standards) are accounting standards established by the International Accounting Standards Board (IASB), which are set and published with the aim of becoming a universal accounting standard. In the EU, it applies to all listed companies and is adopted by more than 100 countries and territories worldwide and is a global standard.

IFRS導入の必要性 Necessity of introducing IFRS 

国を超えて投資が盛んな昨今、海外の投資家からの信頼獲得のため、国際的なルールでの会計基準の整備や、国際比較が可能な財務諸表が求められています。 また投資のみではなく、国を超えて取引を行う際の財務諸表の健全性を担保するためにも、IFRS導入が必要となってきてります。
In recent years, investment has been active across countries, in order to gain the trust of overseas investors, there is a need to develop accounting standards based on international rules and financial statements that can be compared internationally.

IFRSと日本の会計基準の違い Differences between IFRS and Japanese accounting standards 

IFRSは、原則主義、投資家保護、ストック中心 (資産負債アプローチ)と言われています。
IFRS is called principle-based, investor protection, and stock-centric II (asset-liability approach).

原則主義 Principle principle

The typical difference between IFRS and Japanese accounting standards is that while Japanese accounting standards focus on obeying certain rules that have been determined in detail, IFRSs are based on a principle-based approach and serve as the basis for accounting treatment. Principles and principles will be emphasized.

投資家保護 Investor protection

By preparing financial statements with common accounting standards worldwide, investors can make comparisons.

資産負債アプローチ(ストック中心) Asset-liability approach (stock-centric)

All Japan's accounting standards are income-cost approaches centered on cash flows, whereas IFRS is an asset-liability approach (stock-centered).

IFRS導入の企業例 Examples of companies adopting IFRS

楽天:2013年12月期 第1四半期から
ソフトバンクグループ:2014年3月期 第1四半期から

参考) JPX日本取引所グループ WEBサイト 

Nippon Dempa Kogyo: From FY2010
HOYA: From the year ended March 31, 2011
Sumitomo Corporation: From the year ended March 31, 2011
Rakuten: From Q1 FY12 / 13
SoftBank Group: From Q1 FY03 / 2014

Reference) JPX Japan Exchange Group Website List of companies that have applied / determined IFRS


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