{"id":300511,"date":"2025-08-07T22:54:51","date_gmt":"2025-08-08T05:54:51","guid":{"rendered":"https:\/\/www.zuora.com\/guides\/ifrs-15%e3%81%ab%e5%9f%ba%e3%81%a5%e3%81%8f%e9%96%8b%e7%a4%ba%e8%a6%81%e4%bb%b6%e3%82%ac%e3%82%a4%e3%83%89\/"},"modified":"2026-08-11T10:47:32","modified_gmt":"2026-08-11T17:47:32","slug":"a-guide-to-disclosure-requirements-under-ifrs-15","status":"publish","type":"guides","link":"https:\/\/www.zuora.com\/jp\/guides\/a-guide-to-disclosure-requirements-under-ifrs-15\/","title":{"rendered":"IFRS 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style=\"text-align: left;\"><strong>IFRS\u958b\u793a\u8981\u4ef6<\/strong><\/p>\n<p style=\"text-align: left;\"><strong>116-118<\/strong><br \/>\n\u5f53\u671f\u306b\u8a8d\u8b58\u3055\u308c\u305f<strong>\u53ce\u76ca\u984d<\/strong><\/p>\n<ul>\n<li style=\"text-align: left;\">\u671f\u9996\u306e\u5951\u7d04\u8ca0\u50b5\u6b8b\u9ad8\u306b\u542b\u307e\u308c\u3066\u3044\u305f\u3082\u306e<\/li>\n<li>\u904e\u53bb\u306e\u671f\u9593\u306b\u5c65\u884c\u3055\u308c\u305f\uff08\u90e8\u5206\u7684\u306a\u5c65\u884c\u3092\u542b\u3080\uff09\u5c65\u884c\u7fa9\u52d9\u304b\u3089\u767a\u751f\u3057\u305f\u3082\u306e<\/li>\n<\/ul>\n<p>\u4f01\u696d\u306e\u5c65\u884c\u7fa9\u52d9\u306e\u5145\u8db3\u6642\u671f\u304c\u3001\u901a\u5e38\u306e\u652f\u6255\u6761\u4ef6\u3068\u3069\u306e\u3088\u3046\u306b\u95a2\u9023\u3057\u3066\u3044\u308b\u304b\u3001\u307e\u305f\u3053\u308c\u30892\u3064\u306e\u8981\u7d20\u304c\u5951\u7d04\u8cc7\u7523\u304a\u3088\u3073\u5951\u7d04\u8ca0\u50b5\u6b8b\u9ad8\u306b\u3069\u306e\u3088\u3046\u306a\u5f71\u97ff\u3092\u53ca\u307c\u3059\u304b\u306e\u8aac\u660e\u3002<\/p>\n<p><strong>119-122<\/strong><br \/>\n<strong>\u5c65\u884c\u7fa9\u52d9<\/strong><\/p>\n<ul>\n<li>\u91cd\u8981\u306a\u652f\u6255\u6761\u4ef6\uff08\u4f8b\uff1a\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u30b3\u30f3\u30dd\u30fc\u30cd\u30f3\u30c8\u3001\u5909\u52d5\u5bfe\u4fa1\u7b49\uff09<\/li>\n<li>\u672a\u5c65\u884c\uff08\u90e8\u5206\u7684\u306a\u5c65\u884c\u3092\u542b\u3080\uff09\u5c65\u884c\u7fa9\u52d9\u306b\u914d\u5206\u3055\u308c\u305f\u53d6\u5f15\u4fa1\u683c\u306e\u7dcf\u984d\u3002\u305d\u306e\u91d1\u984d\u304c\u53ce\u76ca\u3068\u3057\u3066\u8a8d\u8b58\u3055\u308c\u308b\u3068\u898b\u8fbc\u307e\u308c\u308b\u6642\u671f\u306b\u3064\u3044\u3066\u3001\u5b9a\u6027\u7684\u307e\u305f\u306f\u5b9a\u91cf\u7684\u306a\u8aac\u660e\u3082\u5fc5\u8981\u3002<\/li>\n<\/ul>\n<p><strong>123-126<\/strong><\/p>\n<p><strong>\u671f\u9593\u306b\u308f\u305f\u308a\u5c65\u884c\u3055\u308c\u308b\u5c65\u884c\u7fa9\u52d9<\/strong>\u306b\u3064\u3044\u3066\u306f\u3001\u53ce\u76ca\u8a8d\u8b58\u306b\u7528\u3044\u308b\u65b9\u6cd5\u3092\u8a18\u8f09<\/p>\n<p>\u4f01\u696d\u306f\u3001\u4ee5\u4e0b\u306b\u95a2\u3059\u308b\u65b9\u6cd5\u3001\u30a4\u30f3\u30d7\u30c3\u30c8\u304a\u3088\u3073\u4eee\u5b9a\u306b\u3064\u3044\u3066\u60c5\u5831\u3092\u958b\u793a\u3059\u308b\uff1a<\/p>\n<ul>\n<li>\u5909\u52d5\u5bfe\u4fa1\u306e\u8a55\u4fa1\u3001\u5909\u52d5\u5bfe\u4fa1\u304c\u5236\u7d04\u3055\u308c\u3066\u3044\u308b\u304b\u306e\u5224\u65ad\u3001\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u30b3\u30f3\u30dd\u30fc\u30cd\u30f3\u30c8\u306b\u3088\u308b\u8abf\u6574\u3001\u73fe\u7269\u5bfe\u4fa1\u306e\u6e2c\u5b9a\u3092\u542b\u3080\u53d6\u5f15\u4fa1\u683c\u306e\u6c7a\u5b9a\u65b9\u6cd5<\/li>\n<li>\u8fd4\u54c1\u30fb\u8fd4\u91d1\u7b49\u306e\u7fa9\u52d9\u306e\u6e2c\u5b9a\u65b9\u6cd5<\/li>\n<\/ul>\n<p><strong>127-128<\/strong><\/p>\n<p><strong>\u9867\u5ba2\u3068\u306e\u5951\u7d04\u3092\u53d6\u5f97\u307e\u305f\u306f\u5c65\u884c\u3059\u308b\u305f\u3081\u306b\u767a\u751f\u3057\u305f\u30b3\u30b9\u30c8\u304b\u3089\u8a8d\u8b58\u3055\u308c\u305f\u8cc7\u7523<\/strong><\/p>\n<p>\u3053\u308c\u3089\u306e\u30b3\u30b9\u30c8\u306e\u511f\u5374\u984d\u304a\u3088\u3073\u5f53\u671f\u306b\u8a8d\u8b58\u3055\u308c\u305f\u6e1b\u640d\u640d\u5931\u984d\u3092\u958b\u793a\u3002<\/p>\n<p>\u5951\u7d04\u3092\u53d6\u5f97\u307e\u305f\u306f\u5c65\u884c\u3059\u308b\u305f\u3081\u306b\u767a\u751f\u3057\u305f\u30b3\u30b9\u30c8\u306e\u91d1\u984d\u306e\u6c7a\u5b9a\u306b\u304a\u3044\u3066\u884c\u3063\u305f\u5224\u65ad\u304a\u3088\u3073\u5404\u5831\u544a\u671f\u9593\u306b\u304a\u3051\u308b\u511f\u5374\u65b9\u6cd5\u306b\u3064\u3044\u3066\u8aac\u660e\u3002<\/p>\n","show_striped_bar":false,"related_post":null,"include_in_toc":false},{"acf_fc_layout":"knowledge_hub_text_block","title":"","content":"<p>\u3059\u3079\u3066\u306e\u4f01\u696d\u306f\u3001IFRS 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