JGAAP-IFRS comparison 日本基準と国際財務報告基準(IFRS)の比較 参考情報 Version 6.0 目次 はじめに ················································································· 3 財務諸表の表示、会計方針、会計上の見積りの変更及び誤 謬、売却目的で保有する非流動資産及び非継続事業 ········ 4 連結 ······················································································· 6 個別財務諸表 ········································································ 9 持分法 ··················································································· 10 共同契約 ··············································································· 12 企業結合 ··············································································· 13 棚卸資産 ····················································································· 15 無形資産 ··············································································· 16 有形固定資産 ········································································ 19 投資不動産 ············································································ 21 資産の減損 ············································································ 22 リース（IAS 第 17 号） ··························································· 24 リース（IFRS 第 16 号） ························································· 26 金融商品 ··············································································· 28 外貨関連事項 ········································································ 41 法人所得税 ············································································ 43 引当金及び偶発事象 ···························································· 46 工事契約 ··············································································· 48 収益認識（IAS 第 18 号） ······················································ 49 収益認識（IFRS 第 15 号）） ·················································· 51 株式報酬 ··············································································· 57 従業員給付 ············································································ 59 2
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