{"id":703,"date":"2026-06-03T06:10:28","date_gmt":"2026-06-03T06:10:28","guid":{"rendered":"https:\/\/www.blindforce.co.jp\/?p=703"},"modified":"2026-06-03T06:10:28","modified_gmt":"2026-06-03T06:10:28","slug":"%e3%82%a8%e3%83%b3%e3%82%b8%e3%83%8b%e3%82%a2%e4%ba%ba%e4%bb%b6%e8%b2%bb%e3%82%92%e3%80%8c%e3%82%b3%e3%82%b9%e3%83%88%e3%80%8d%e3%81%8b%e3%82%89%e3%80%8c%e6%88%a6%e7%95%a5%e7%9a%84%e6%8a%95%e8%b3%87","status":"publish","type":"post","link":"https:\/\/www.blindforce.co.jp\/?p=703","title":{"rendered":"\u30a8\u30f3\u30b8\u30cb\u30a2\u4eba\u4ef6\u8cbb\u3092\u300c\u30b3\u30b9\u30c8\u300d\u304b\u3089\u300c\u6226\u7565\u7684\u6295\u8cc7\u300d\u3078"},"content":{"rendered":"\n<p>\u2014\u2014<em>CFO\u30fbCIO\u3078\u306e\u7d4c\u55b6\u63d0\u8a00<\/em><\/p>\n\n\n\n<p>\u300c\u30a8\u30f3\u30b8\u30cb\u30a2\u3092\u5897\u3084\u3059\u3068\u30b3\u30b9\u30c8\u304c\u81a8\u3089\u3080\u300d\u2014\u2014\u4e88\u7b97\u4f1a\u8b70\u3067\u3053\u306e\u767a\u8a00\u304c\u51fa\u305f\u3068\u304d\u3001\u3042\u306a\u305f\u306e\u7d44\u7e54\u306f\u3059\u3067\u306b\u8aa4\u3063\u305f\u7af6\u4e89\u8ef8\u306b\u7acb\u3063\u3066\u3044\u308b\u3002\u672c\u7a3f\u306f\u3001\u30a8\u30f3\u30b8\u30cb\u30a2\u4eba\u4ef6\u8cbb\u3092\u5358\u306a\u308b\u30aa\u30da\u30ec\u30fc\u30b7\u30e7\u30f3\u8cbb\u7528\u3068\u3057\u3066\u6271\u3044\u7d9a\u3051\u308b\u3053\u3068\u306e\u6226\u7565\u7684\u30ea\u30b9\u30af\u3092\u660e\u793a\u3057\u3001CFO\u30fbCIO\u304c\u5171\u540c\u3067\u63a8\u9032\u3059\u3079\u304d\u300c\u6295\u8cc7\u578b\u4eba\u6750\u30de\u30cd\u30b8\u30e1\u30f3\u30c8\u300d\u3078\u306e\u8ee2\u63db\u3092\u63d0\u8a00\u3059\u308b\u3002<\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"559\" src=\"https:\/\/www.blindforce.co.jp\/wp-content\/uploads\/2026\/06\/Gemini_Generated_Image_EngineerNotCostButCapital-1024x559.png\" alt=\"\" class=\"wp-image-704\" srcset=\"https:\/\/www.blindforce.co.jp\/wp-content\/uploads\/2026\/06\/Gemini_Generated_Image_EngineerNotCostButCapital-1024x559.png 1024w, https:\/\/www.blindforce.co.jp\/wp-content\/uploads\/2026\/06\/Gemini_Generated_Image_EngineerNotCostButCapital-300x164.png 300w, https:\/\/www.blindforce.co.jp\/wp-content\/uploads\/2026\/06\/Gemini_Generated_Image_EngineerNotCostButCapital-768x419.png 768w, https:\/\/www.blindforce.co.jp\/wp-content\/uploads\/2026\/06\/Gemini_Generated_Image_EngineerNotCostButCapital.png 1408w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<h2 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class=\"wp-block-heading\">2\uff0e\u300c\u30b3\u30b9\u30c8\u601d\u8003\u300d\u3068\u300c\u6295\u8cc7\u601d\u8003\u300d\u306e\u5206\u5c90\u70b9<\/h2>\n\n\n\n<p>\u4ee5\u4e0b\u306e\u8868\u306f\u3001\u540c\u3058\u610f\u601d\u6c7a\u5b9a\u5834\u9762\u306b\u304a\u3044\u3066\u30b3\u30b9\u30c8\u601d\u8003\u3068\u6295\u8cc7\u601d\u8003\u304c\u3044\u304b\u306b\u7570\u306a\u308b\u884c\u52d5\u3092\u5c0e\u304f\u304b\u3092\u6574\u7406\u3057\u305f\u3082\u306e\u3067\u3042\u308b\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table is-style-vk-table-border-stripes\"><table class=\"has-fixed-layout\"><tbody><tr><td><strong>\u8996\u70b9<\/strong><\/td><td><strong>\u30b3\u30b9\u30c8\u601d\u8003<\/strong><\/td><td><strong>\u6295\u8cc7\u601d\u8003<\/strong><\/td><\/tr><tr><td>\u4e88\u7b97\u7ba1\u7406<\/td><td>\u524d\u5e74\u6bd4\u25b3\u25cf%\u524a\u6e1b<\/td><td>ROI\u30fb\u30da\u30a4\u30d0\u30c3\u30af\u671f\u9593\u3067\u8a55\u4fa1<\/td><\/tr><tr><td>\u63a1\u7528\u5224\u65ad<\/td><td>\u30d8\u30c3\u30c9\u30ab\u30a6\u30f3\u30c8\u6291\u5236<\/td><td>\u4e0d\u8db3\u30b9\u30ad\u30eb\u3078\u306e\u6226\u7565\u7684\u88dc\u5145<\/td><\/tr><tr><td>\u9000\u8077\u30ea\u30b9\u30af<\/td><td>\u56fa\u5b9a\u8cbb\u524a\u6e1b\u306e\u30c1\u30e3\u30f3\u30b9<\/td><td>\u77e5\u8b58\u30fb\u6587\u5316\u306e\u6bc0\u640d\u3068\u3057\u3066\u6349\u3048\u308b<\/td><\/tr><tr><td>\u30a2\u30a6\u30c8\u30bd\u30fc\u30b7\u30f3\u30b0<\/td><td>\u30b3\u30b9\u30c8\u524a\u6e1b\u624b\u6bb5<\/td><td>\u30b3\u30a2\uff0f\u30ce\u30f3\u30b3\u30a2\u5206\u96e2\u306e\u8a2d\u8a08\u554f\u984c<\/td><\/tr><tr><td>\u4f1a\u8a08\u51e6\u7406<\/td><td>\u5168\u984d\u8cbb\u7528\u8a08\u4e0a\uff08P\/L\u5727\u8feb\uff09<\/td><td>\u8cc7\u672c\u5316\u691c\u8a0e\uff08IAS38\u30fbJGAAP\uff09<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>\u30b3\u30b9\u30c8\u601d\u8003\u306e\u6700\u5927\u306e\u554f\u984c\u306f\u3001\u305d\u306e\u5224\u65ad\u8ef8\u304c\u300c\u4eca\u671f\u306eP\/L\u3078\u306e\u5f71\u97ff\u300d\u306b\u9650\u5b9a\u3055\u308c\u3066\u3044\u308b\u3053\u3068\u3060\u3002\u5bfe\u3057\u3066\u6295\u8cc7\u601d\u8003\u306f\u300c2\u301c5\u5e74\u5f8c\u306e\u4e8b\u696d\u4fa1\u5024\u306b\u5bfe\u3059\u308b\u30ea\u30bf\u30fc\u30f3\u300d\u3092\u554f\u3046\u3002\u63a1\u7528\u4e00\u4eba\u3042\u305f\u308a\u306e\u30b3\u30b9\u30c8\u3067\u306f\u306a\u304f\u3001\u305d\u306e\u4eba\u6750\u304c\u751f\u307f\u51fa\u3059\u30d7\u30ed\u30c0\u30af\u30c8\u4fa1\u5024\u30fb\u610f\u601d\u6c7a\u5b9a\u901f\u5ea6\u30fb\u7d44\u7e54\u5b66\u7fd2\u306e\u7dcf\u91cf\u3092\u554f\u3044\u76f4\u3059\u5fc5\u8981\u304c\u3042\u308b\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">3\uff0e\u4f1a\u8a08\u306e\u8ad6\u70b9\u2014\u2014\u52b4\u52d9\u8cbb\u306e\u300c\u8cc7\u672c\u5316\u300d\u3068\u3044\u3046\u9078\u629e\u80a2<\/h2>\n\n\n\n<p><strong>3-1\uff0e\u306a\u305c\u4f1a\u8a08\u304c\u7d4c\u55b6\u59ff\u52e2\u3092\u898f\u5b9a\u3059\u308b\u306e\u304b<\/strong><\/p>\n\n\n\n<p>\u30a8\u30f3\u30b8\u30cb\u30a2\u306e\u4eba\u4ef6\u8cbb\u3092\u3059\u3079\u3066P\/L\u306b\u8cbb\u7528\u8a08\u4e0a\u3059\u308b\u3053\u3068\u306f\u3001\u4f1a\u8a08\u57fa\u6e96\u4e0a\u306e\u300c\u30c7\u30d5\u30a9\u30eb\u30c8\u300d\u306b\u904e\u304e\u306a\u3044\u3002\u4e00\u5b9a\u306e\u6761\u4ef6\u3092\u6e80\u305f\u3059\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u958b\u767a\u306b\u304b\u304b\u308b\u52b4\u52d9\u8cbb\u306f\u3001\u65e5\u672c\u57fa\u6e96\u30fbIFRS\u3044\u305a\u308c\u306b\u304a\u3044\u3066\u3082\u8cc7\u7523\u8a08\u4e0a\uff08\u8cc7\u672c\u5316\uff09\u304c\u8a8d\u3081\u3089\u308c\u3066\u3044\u308b\u3002\u3053\u306e\u4f1a\u8a08\u9078\u629e\u306f\u3001\u5358\u306a\u308b\u6570\u5b57\u306e\u4ed8\u3051\u66ff\u3048\u3067\u306f\u306a\u304f\u3001\u7d4c\u55b6\u304c\u300c\u3053\u306e\u30a8\u30f3\u30b8\u30cb\u30a2\u30ea\u30f3\u30b0\u6d3b\u52d5\u306f\u5c06\u6765\u53ce\u76ca\u3092\u751f\u3080\u6295\u8cc7\u3067\u3042\u308b\u300d\u3068\u5ba3\u8a00\u3059\u308b\u3053\u3068\u3092\u610f\u5473\u3059\u308b\u3002<\/p>\n\n\n\n<p><strong>3-2\uff0e\u65e5\u672c\u57fa\u6e96\u30fbIFRS\u203b\u306e\u6bd4\u8f03<\/strong><\/p>\n\n\n\n<p>\u4e3b\u8981\u306a\u4f1a\u8a08\u57fa\u6e96\u306b\u304a\u3051\u308b\u8cc7\u672c\u5316\u306e\u6761\u4ef6\u3068\u5b9f\u52d9\u8ad6\u70b9\u3092\u6574\u7406\u3059\u308b\u3002<\/p>\n\n\n\n<p>\u203bIFRS\uff1aInternational 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