{"id":429,"date":"2023-09-01T13:00:00","date_gmt":"2023-09-01T13:00:00","guid":{"rendered":"https:\/\/asaprofessionals.sg\/?post_type=topics&#038;p=429"},"modified":"2025-11-17T07:52:55","modified_gmt":"2025-11-17T07:52:55","slug":"%e6%9a%97%e5%8f%b7%e8%b3%87%e7%94%a3%e4%bf%9d%e6%9c%89%e8%80%85%e3%81%ae%e4%bc%9a%e8%a8%88%e5%87%a6%e7%90%86","status":"publish","type":"topics","link":"https:\/\/asaprofessionals.sg\/en\/topics\/%e6%9a%97%e5%8f%b7%e8%b3%87%e7%94%a3%e4%bf%9d%e6%9c%89%e8%80%85%e3%81%ae%e4%bc%9a%e8%a8%88%e5%87%a6%e7%90%86\/","title":{"rendered":"\u6697\u53f7\u8cc7\u7523\u4fdd\u6709\u8005\u306e\u4f1a\u8a08\u51e6\u7406"},"content":{"rendered":"<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_72 counter-hierarchy ez-toc-counter ez-toc-custom ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title ez-toc-toggle\" style=\"cursor:pointer\">\u3010\u76ee\u6b21\u3011<\/p>\n<span class=\"ez-toc-title-toggle\"><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/asaprofessionals.sg\/en\/topics\/%e6%9a%97%e5%8f%b7%e8%b3%87%e7%94%a3%e4%bf%9d%e6%9c%89%e8%80%85%e3%81%ae%e4%bc%9a%e8%a8%88%e5%87%a6%e7%90%86\/#1_%E6%9A%97%E5%8F%B7%E8%B3%87%E7%94%A3%E3%81%AE%E5%88%86%E9%A1%9E\" title=\"1.&nbsp;&nbsp; \u6697\u53f7\u8cc7\u7523\u306e\u5206\u985e\">1.&nbsp;&nbsp; \u6697\u53f7\u8cc7\u7523\u306e\u5206\u985e<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/asaprofessionals.sg\/en\/topics\/%e6%9a%97%e5%8f%b7%e8%b3%87%e7%94%a3%e4%bf%9d%e6%9c%89%e8%80%85%e3%81%ae%e4%bc%9a%e8%a8%88%e5%87%a6%e7%90%86\/#2_%E6%9A%97%E5%8F%B7%E8%B3%87%E7%94%A3%E3%81%AE%E4%BC%9A%E8%A8%88%E5%87%A6%E7%90%86\" title=\"2.&nbsp;&nbsp; \u6697\u53f7\u8cc7\u7523\u306e\u4f1a\u8a08\u51e6\u7406\">2.&nbsp;&nbsp; \u6697\u53f7\u8cc7\u7523\u306e\u4f1a\u8a08\u51e6\u7406<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/asaprofessionals.sg\/en\/topics\/%e6%9a%97%e5%8f%b7%e8%b3%87%e7%94%a3%e4%bf%9d%e6%9c%89%e8%80%85%e3%81%ae%e4%bc%9a%e8%a8%88%e5%87%a6%e7%90%86\/#3_%E3%82%B5%E3%83%9E%E3%83%AA%E3%83%BC\" title=\"3.&nbsp; \u30b5\u30de\u30ea\u30fc\">3.&nbsp; \u30b5\u30de\u30ea\u30fc<\/a><\/li><\/ul><\/nav><\/div>\n\n<p>\u6628\u4eca\u3001\u30d3\u30c3\u30c8\u30b3\u30a4\u30f3\u3084\u30a4\u30fc\u30b5\u30ea\u30a2\u30e0\u3092\u59cb\u3081\u3068\u3059\u308b\u6697\u53f7\u8cc7\u7523\u3092\u4fdd\u6709\u3059\u308b\u4e8b\u696d\u8005\u307e\u305f\u306f\u6697\u53f7\u8cc7\u7523\u304c\u95a2\u9023\u3059\u308b\u53d6\u5f15\u306e\u91cd\u8981\u6027\u304c\u5897\u3057\u3066\u304a\u308a\u3001\u4f1a\u8a08\u306e\u4e16\u754c\u306b\u304a\u3044\u3066\u3082\u6697\u53f7\u8cc7\u7523\u306e\u4fdd\u6709\u306b\u95a2\u9023\u3059\u308b\u51e6\u7406\u306b\u3064\u3044\u3066\u306e\u691c\u8a0e\u304c\u884c\u308f\u308c\u5404\u7a2e\u56e3\u4f53\u304c\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\u3084\u30eb\u30fc\u30eb\u3092\u8a2d\u5b9a\u3057\u3066\u3044\u307e\u3059\u3002<br><br>\u65e5\u672c\u306b\u304a\u3044\u3066\u30822022\u5e743\u670815\u65e5\u306b\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u59d4\u54e1\u4f1a\u304c\u300c\u8cc7\u91d1\u6c7a\u6e08\u6cd5\u4e0a\u306e\u6697\u53f7\u8cc7\u7523\u53c8\u306f\u91d1\u878d\u5546\u54c1\u53d6\u5f15\u6cd5\u4e0a\u306e\u96fb\u5b50\u8a18\u9332\u79fb\u8ee2\u6a29\u5229\u306b\u8a72\u5f53\u3059\u308bICO\u30c8\u30fc\u30af\u30f3\u306e\u767a\u884c\u53ca\u3073\u4fdd\u6709\u306b\u4fc2\u308b\u4f1a\u8a08\u51e6\u7406\u306b\u95a2\u3059\u308b\u8ad6\u70b9\u306e\u6574\u7406\u300d\u3092\u767a\u884c\u3057\u3001\u6697\u53f7\u8cc7\u7523\u306e\u4fdd\u6709\u8005\u306b\u304a\u3051\u308b\u4f1a\u8a08\u51e6\u7406\u306b\u3064\u3044\u3066\u306e\u8003\u5bdf\u53ca\u3073\u691c\u8a0e\u304c\u306a\u3055\u308c\u3066\u3044\u308b\u3068\u3053\u308d\u3067\u3059\u304c\u3001\u672c\u7a3f\u3067\u306f\u3001\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u306b\u304a\u3051\u308b\u6697\u53f7\u8cc7\u7523\u306e\u4fdd\u6709\u8005\u306b\u4fc2\u308b\u4f1a\u8a08\u51e6\u7406\u53ca\u3073\u7a0e\u52d9\u51e6\u7406\u306b\u3064\u3044\u3066\u73fe\u5728\u78ba\u8a8d\u3055\u308c\u3066\u3044\u308b\u30eb\u30fc\u30eb\u3092\u304a\u3055\u3089\u3044\u3057\u307e\u3059\u3002<br><br>\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u3067\u306f\u56fd\u969b\u8ca1\u52d9\u5831\u544a\u57fa\u6e96\uff08IFRS\uff09\u306b\u6e96\u3058\u305f\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u8ca1\u52d9\u5831\u544a\u57fa\u6e96\uff08FRS\uff09\u304c\u767a\u884c\u3055\u308c\u3066\u3044\u307e\u3059\u304c\u3001IFRS\u53ca\u3073FRS\u3067\u306f\u6697\u53f7\u8cc7\u7523\u306e\u4fdd\u6709\u306b\u95a2\u3059\u308b\u500b\u5225\u306e\u4f1a\u8a08\u57fa\u6e96\u306f\u73fe\u6642\u70b9\u3067\u767a\u884c\u3055\u308c\u3066\u3044\u307e\u305b\u3093\u3002<br>\u4ed6\u65b9\u3001\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u4f1a\u8a08\u58eb\u5354\u4f1a\uff08Institute of Singapore Chartered Accountants, ISCA\uff09\u306f2020\u5e743\u6708\u306b\u300cISCA Financial Reporting Guidance 2 (\u201cFRG 2\u201d) (*1) Accounting for Cryptoassets: From a Holder\u2019s Perspective\u300d\u3092\u767a\u884c\u3057\u3066\u304a\u308a\u3001\u3053\u308c\u304c\u6697\u53f7\u8cc7\u7523\u306e\u4fdd\u6709(*2) \u306b\u4fc2\u308b\u4f1a\u8a08\u51e6\u7406\u306e\u30ac\u30a4\u30c0\u30f3\u30b9\u3092\u63d0\u4f9b\u3057\u3066\u3044\u307e\u3059\u3002<br>(*1) ISCA\u306f\u4f1a\u8a08\u4e0a\u306e\u8ad6\u70b9\u306b\u3064\u3044\u3066\u306e\u6280\u8853\u7684\u306a\u898b\u89e3\u3084\u898b\u8b58\u53ca\u3073\u5404\u5206\u91ce\u30fb\u696d\u754c\u306e\u30d9\u30b9\u30c8\u30d7\u30e9\u30af\u30c6\u30a3\u30b9\u3092\u5171\u6709\u3059\u308b\u305f\u3081\u306b\u8ca1\u52d9\u5831\u544a\u30ac\u30a4\u30c0\u30f3\u30b9 (Financial Reporting Guidances, FRGs) \u3092\u767a\u884c\u3057\u3066\u3044\u307e\u3059\u3002\u3053\u306eFRG\uff53\u306f\u5f37\u5236\u3055\u308c\u308b\u3082\u306e\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u304c\u3001\u4f1a\u8a08\u57fa\u6e96\u306b\u5408\u81f4\u3059\u308b\u3082\u306e\u3067\u3042\u308a\u3001\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u306e\u4f1a\u8a08\u5b9f\u52d9\u4e0a\u3001\u9075\u5b88\u304c\u671f\u5f85\u3055\u308c\u308b\u3082\u306e\u3068\u3055\u308c\u3066\u3044\u307e\u3059\u3002<br>(*2) FRG2\u306e\u524d\u6587\u306b\u304a\u3044\u3066\u6697\u53f7\u8cc7\u7523\u306e\u767a\u884c\u8005\u5074\u306e\u4f1a\u8a08\u51e6\u7406\u306b\u4fc2\u308b\u30ac\u30a4\u30c0\u30f3\u30b9\u306f\u5f8c\u65e5\u3001\u5225\u500b\u306eFRG\u3068\u3057\u3066\u767a\u884c\u3059\u308b\u4e88\u5b9a\u3067\u3042\u308b\u3053\u3068\u304c\u8a00\u53ca\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"1_%E6%9A%97%E5%8F%B7%E8%B3%87%E7%94%A3%E3%81%AE%E5%88%86%E9%A1%9E\"><\/span>1.&nbsp;&nbsp; \u6697\u53f7\u8cc7\u7523\u306e\u5206\u985e<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>\u300cISCA Financial Reporting Guidance 2 (\u201cFRG 2\u201d) Accounting for Cryptoassets: From a Holder\u2019s Perspective\u300d\u3067\u306f\u3001\u6697\u53f7\u8cc7\u7523\u3092\u4ee5\u4e0b\u306e\u8868\u306e 4 \u7a2e\u985e\u306b\u5206\u985e\u3057\u305f\u4e0a\u3067\u3001\u305d\u308c\u305e\u308c\u306b\u9069\u7528\u3055\u308c\u308b\u53ef\u80fd\u6027\u306e\u3042\u308b\u500b\u5225\u306e\u8ca1\u52d9\u5831\u544a\u57fa\u6e96\u307e\u305f\u306f\u4f1a\u8a08\u51e6\u7406\u3092\u6574\u7406\u3057\u3066\u3044\u307e\u3059\u3002<br><\/p>\n\n\n\n<figure class=\"wp-block-table aligncenter\"><table class=\"has-fixed-layout\"><thead><tr><th class=\"has-text-align-center\" data-align=\"center\">\u6697\u53f7\u8cc7\u7523\u306e\u5206\u985e<\/th><th>\u8aac\u660e<\/th><\/tr><\/thead><tbody><tr><td class=\"has-text-align-center\" data-align=\"center\"><strong>\u6697\u53f7\u901a\u8ca8 (Cryptocurrencies\uff09<\/strong><\/td><td>\u30bb\u30ad\u30e5\u30ea\u30c6\u30a3\u306e\u305f\u3081\u306b\u6697\u53f7\u3092\u4f7f\u7528\u3059\u308b\u30c7\u30b8\u30bf\u30eb\u901a\u8ca8\u307e\u305f\u306f\u4eee\u60f3\u901a\u8ca8\u3002\u6697\u53f7\u901a\u8ca8\u306f\u3053\u306e\u30bb\u30ad\u30e5\u30ea\u30c6\u30a3\u6a5f\u80fd\u306b\u3088\u308a\u507d\u9020\u304c\u56f0\u96e3\u3067\u3059\u3002\u6697\u53f7\u901a\u8ca8\u306e\u7279\u5fb4\u3067\u3042\u308a\u3001\u305d\u306e\u4e00\u756a\u306e\u9b45\u529b\u306f\u3001\u4e2d\u592e\u5f53\u5c40\u306b\u3088\u3063\u3066\u767a\u884c\u3055\u308c\u306a\u3044\u305f\u3081\u3001\u7406\u8ad6\u4e0a\u3001\u653f\u5e9c\u306e\u5e72\u6e09\u3084\u64cd\u4f5c\u306e\u5f71\u97ff\u3092\u514d\u308c\u308b\u3053\u3068\u3067\u3059\u3002 \u6697\u53f7\u901a\u8ca8\u306f\u3001\u5546\u54c1\u3084\u30b5\u30fc\u30d3\u30b9\u306e\u53d6\u5f97\u3001\u307e\u305f\u306f\u8cc7\u91d1\u306e\u79fb\u52d5\u3068\u3057\u3066\u4f7f\u7528\u3055\u308c\u307e\u3059\u3002<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\"><strong>\u30e6\u30fc\u30c6\u30a3\u30ea\u30c6\u30a3\u30c8\u30fc\u30af\u30f3 <\/strong><br><strong>(Utility tokens\uff09<\/strong><\/td><td>\u30e6\u30fc\u30c6\u30a3\u30ea\u30c6\u30a3\u30c8\u30fc\u30af\u30f3\u306f\u4fdd\u6709\u8005\u306b\u5546\u54c1\u307e\u305f\u306f\u30b5\u30fc\u30d3\u30b9\u3078\u306e\u30a2\u30af\u30bb\u30b9\u6a29\u3092\u63d0\u4f9b\u3057\u307e\u3059\u3002<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\"><strong>\u30a2\u30bb\u30c3\u30c8\u30c8\u30fc\u30af\u30f3 (Asset tokens\uff09<\/strong><\/td><td>\u30a2\u30bb\u30c3\u30c8\u30c8\u30fc\u30af\u30f3\u306f\u4fdd\u6709\u8005\u306b\u8cc7\u7523\u3078\u306e\u6a29\u5229\u3092\u63d0\u4f9b\u3057\u307e\u3059\u3002\u8cc7\u7523\u3078\u306e\u6a29\u5229\u306f\u300c\u30c8\u30fc\u30af\u30f3\u5316\u300d\u306b\u3088\u3063\u3066\u591a\u304f\u306e\u4fdd\u6709\u8005\u306b\u5206\u5272\u3055\u308c\u307e\u3059\u3002\u3053\u306e\u65b9\u6cd5\u3067\u3001\u767a \u884c\u3055\u308c\u305f\u30c8\u30fc\u30af\u30f3\u306f\u539f\u8cc7\u7523\u3078\u306e\u6a29\u5229\u3092\u793a\u3057\u307e\u3059\u3002\u30c8\u30fc\u30af\u30f3\u5316\u3055\u308c\u308b\u8cc7\u7523\u306e\u4f8b\u306f\u3001\u4e0d\u52d5\u7523\u304b\u3089\u7d75\u753b\u306e\u3088\u3046\u306a\u73cd\u3057\u3044\u53ce\u96c6\u54c1\u3001\u77e5\u7684\u8ca1\u7523\uff08\u30e9\u30a4\u30bb\u30f3\u30b9\u306b\u5bfe\u3059\u308b\u6a29\u5229\u3092\u8868\u7ae0\u3057\u30ed\u30a4\u30e4\u30eb\u30c6\u30a3\u306e\u5206\u914d\u3092\u81ea\u52d5\u5316\u3057\u305f\u308a\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\uff09\u304c\u6319\u3052\u3089\u308c\u307e\u3059\u3002<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\"><strong>\u30bb\u30ad\u30e5\u30ea\u30c6\u30a3\u30c8\u30fc\u30af\u30f3 (Security tokens\uff09<\/strong><\/td><td>\u30bb\u30ad\u30e5\u30ea\u30c6\u30a3\u30c8\u30fc\u30af\u30f3\u306f\u4fdd\u6709\u8005\u306b\u8a3c\u5238\u3078\u306e\u6a29\u5229\u3092\u63d0\u4f9b\u3057\u307e\u3059\u3002\u30bb\u30ad\u30e5\u30ea\u30c6\u30a3\u30c8\u30fc\u30af\u30f3\u306f\u4f8b\u3048\u3070\u4fdd\u6709\u8005\u306b\u5c06\u6765\u306e\u5229\u76ca\u3084\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u3092\u5171\u6709\u3059\u308b\u6a29\u5229\u3092\u4e0e\u3048\u308b\u306a\u3069\u3001\u767a\u884c\u4f53\u306e\u8ca0\u50b5\u3084\u682a\u5f0f\u306b\u5bfe\u3059\u308b\u6301\u682a\u3068\u6027\u8cea\u304c\u4f3c\u3066\u3044\u308b\u3002<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p><\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"2_%E6%9A%97%E5%8F%B7%E8%B3%87%E7%94%A3%E3%81%AE%E4%BC%9A%E8%A8%88%E5%87%A6%E7%90%86\"><\/span>2.&nbsp;&nbsp; \u6697\u53f7\u8cc7\u7523\u306e\u4f1a\u8a08\u51e6\u7406<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>\u6697\u53f7\u8cc7\u7523\u306e\u4f1a\u8a08\u51e6\u7406\u3092\u8003\u3048\u308b\u4e0a\u3067\u5404\u6697\u53f7\u8cc7\u7523\u306b\u4ed8\u968f\u3059\u308b\u6a29\u5229\u7fa9\u52d9\u3092\u614e\u91cd\u306b\u8a55\u4fa1\u3059\u308b\u3053\u3068\u304c\u5fc5\u8981\u3067\u3059\u304c\u3001\u500b\u5225\u306b\u6697\u53f7\u8cc7\u7523\u306b\u3064\u3044\u3066\u53d6\u308a\u6271\u3046\u4f1a\u8a08\u57fa\u6e96\u306f\u73fe\u72b6\u767a\u884c\u3055\u308c\u3066\u3044\u307e\u305b\u3093\u306e\u3067\u3001\u6700\u3082\u9069\u5207\u306a\u4f1a\u8a08\u57fa\u6e96\u3042\u308b\u3044\u306f\u4f1a\u8a08\u65b9\u91dd\u3092\u9078\u629e\u3059\u308b\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u4ee5\u4e0b\u3001\u6697\u53f7\u8cc7\u7523\u5206\u985e\u5225\u306b FRG2 \u3067\u6319\u3052\u3089\u308c\u3066\u3044\u308b\u9069\u7528\u3059\u3079\u304d\u3068\u8003\u3048\u3089\u308c\u3066\u3044\u308b\u4f1a\u8a08\u57fa\u6e96\u3092\u8981\u7d04\u3057\u307e\u3057\u305f\u3002<\/p>\n\n\n\n<p><strong>\u6697\u53f7\u901a\u8ca8<\/strong>\u306b\u3064\u3044\u3066\u8003\u3048\u3089\u308c\u308b\u4f1a\u8a08\u4e0a\u306e\u5206\u985e\u306f\u3001\u73fe\u72b6\u4ee5\u4e0b\u306e&nbsp; 2&nbsp; \u7a2e\u985e\u306b\u6574\u7406\u3055\u308c\u3066\u3044\u307e\u3059\u3002<br><strong>a. \u68da\u5378\u8cc7\u7523<\/strong><br>\u6697\u53f7\u901a\u8ca8\u304c\u901a\u5e38\u306e\u4e8b\u696d\u306e\u904e\u7a0b\u3067\u3001\u58f2\u5374\u76ee\u7684\u3067\u4fdd\u6709\u3055\u308c\u3066\u3044\u308b\u5834\u5408\u306f\u3001FRS&nbsp; 2&nbsp; Inventories&nbsp;&nbsp; \u68da\u5378\u8cc7\u7523\u304c\u9069\u7528\u3055\u308c\u307e\u3059\u3002\u307e\u305f\u3001FRS&nbsp; 2&nbsp; Inventories&nbsp;&nbsp; \u68da\u5378\u8cc7\u7523\u3067\u306f\u3001\u30b3\u30e2\u30c7\u30a3\u30c6\u30a3\u306e\u30c8\u30ec\u30fc\u30c0\u30fc\u306b\u5bfe\u3057\u3066\u3001\u305d\u306e\u4fdd\u6709\u3059\u308b\u68da\u5378\u8cc7\u7523\u3092\u516c\u6b63\u4fa1\u5024\u304b\u3089\u58f2\u5374\u30b3\u30b9\u30c8\u3092\u5dee\u3057\u5f15\u3044\u305f\u91d1\u984d\uff08 fair&nbsp; value&nbsp; less&nbsp; costs&nbsp; to sell.\uff09\u3067\u6e2c\u5b9a\u3059\u308b\u3053\u3068\u3092\u6c42\u3081\u3066\u304a\u308a\u3001\u6697\u53f7\u901a\u8ca8\u306e\u30c8\u30ec\u30fc\u30c0\u30fc\u306b\u3082\u540c\u69d8\u306e\u4f1a\u8a08\u51e6\u7406\u304c\u6c42\u3081\u3089\u308c\u308b\u3068\u8003\u3048\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p><strong>b. \u7121\u5f62\u8cc7\u7523<\/strong><br>\u4e0a\u8ff0\u306e\u68da\u5378\u8cc7\u7523\u306b\u8a72\u5f53\u3057\u306a\u3044\u5834\u5408\u306f\u3001\u4fdd\u6709\u6697\u53f7\u8cc7\u7523\u306f\u3001\u539f\u5247\u3068\u3057\u3066\u3001FRS&nbsp; 38&nbsp; Intangible Assets&nbsp;&nbsp; \u7121\u5f62\u8cc7\u7523\u304c\u9069\u7528\u3055\u308c\u307e\u3059\u3002\u7121\u5f62\u8cc7\u7523\u304c\u9069\u7528\u3055\u308c\u308b\u5834\u5408\u3001\u4f1a\u8a08\u65b9\u91dd\u3068\u3057\u3066\u30b3\u30b9\u30c8\u30e2\u30c7\u30eb\u3068\u518d\u8a55\u4fa1\u30e2\u30c7\u30eb\u306e 2 \u3064\u306e\u6e2c\u5b9a\u65b9\u6cd5\u304c\u5b58\u5728\u3057\u307e\u3059\u3002\u30b3\u30b9\u30c8\u30e2\u30c7\u30eb\u306f\u7121\u5f62\u8cc7\u7523\u3092\u53d6\u5f97\u539f\u4fa1\u304b\u3089\u6e1b\u4fa1\u511f\u5374\u7d2f\u8a08\u984d\u53ca\u3073\u6e1b\u640d\u640d\u5931\u7d2f\u8a08\u984d\u3092\u63a7\u9664\u3057\u305f\u91d1\u984d\u3067\u6e2c\u5b9a\u3059\u308b\u65b9\u6cd5\u3067\u3059\u3002\u518d\u8a55\u4fa1\u30e2\u30c7\u30eb\u306f\u7121\u5f62\u8cc7\u7523\u3092\u516c\u6b63\u4fa1\u5024\u306b\u3088\u308a\u6e2c\u5b9a\u3059\u308b\u65b9\u6cd5\u3067\u3059\u3002<br>\u5f8c\u8005\u306e\u518d\u8a55\u4fa1\u30e2\u30c7\u30eb\u306f\u6d3b\u767a\u306a\u5e02\u5834\u306e\u5b58\u5728\u7b49\u306b\u3088\u308a\u516c\u6b63\u4fa1\u5024\u3092\u7d99\u7d9a\u7684\u306b\u6e2c\u5b9a\u53ef\u80fd\u306a\u5834\u5408\u306b\u3001\u9078\u629e\u53ef\u80fd\u3068\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<div class=\"wp-block-group\"><div class=\"wp-block-group__inner-container is-layout-constrained wp-block-group-is-layout-constrained\">\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p class=\"has-text-align-left\"><strong>\u30e6\u30fc\u30c6\u30a3\u30ea\u30c6\u30a3\u30c8\u30fc\u30af\u30f3<\/strong>\u306b\u3064\u3044\u3066\u8003\u3048\u3089\u308c\u308b\u4f1a\u8a08\u4e0a\u306e\u5206\u985e\u306f\u3001\u73fe\u72b6\u4ee5\u4e0b\u306e 5 \u7a2e\u985e\u306b\u6574\u7406\u3055\u308c\u3066\u3044\u307e\u3059\u3002 <strong>a.&nbsp;\u68da\u5378\u8cc7\u7523<\/strong> <br>\u4e0a\u8ff0\u306e\u6697\u53f7\u901a\u8ca8\u3068\u540c\u69d8\u306e\u7406\u7531\u3067\u30e6\u30fc\u30c6\u30a3\u30ea\u30c6\u30a3\u30c8\u30fc\u30af\u30f3\u306f\u68da\u5378\u8cc7\u7523\u3068\u3057\u3066\u53d6\u308a\u6271\u308f\u308c\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002<br><strong>b. \u7121\u5f62\u8cc7\u7523<\/strong><br>\u4e0a\u8ff0\u306e\u6697\u53f7\u901a\u8ca8\u3068\u540c\u69d8\u306e\u7406\u7531\u3067\u30e6\u30fc\u30c6\u30a3\u30ea\u30c6\u30a3\u30c8\u30fc\u30af\u30f3\u306f\u7121\u5f62\u8cc7\u7523\u3068\u3057\u3066\u53d6\u308a\u6271\u308f\u308c\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002<br><strong>c. \u91d1\u878d\u5546\u54c1<\/strong><br>\u72b6\u6cc1\u306b\u3088\u3063\u3066\u3001\u3042\u308b\u30e6\u30fc\u30c6\u30a3\u30ea\u30c6\u30a3\u30c8\u30fc\u30af\u30f3\u306f\u3001\u975e\u91d1\u878d\u5546\u54c1\u306e\u58f2\u8cb7\u5951\u7d04\u3092\u8868\u3059\u5834\u5408\u304c\u3042\u308a\u3001\u305d\u306e\u5834\u5408\u306f FRS 109 Financial Instruments \u91d1\u878d\u5546\u54c1\u304c\u9069\u7528\u3055\u308c\u307e\u3059\u3002\u91d1\u878d\u5546\u54c1\u304c\u9069\u7528\u3055\u308c\u308b\u5834\u5408\u3001\u30e6\u30fc\u30c6\u30a3\u30ea\u30c6\u30a3\u30c8\u30fc\u30af\u30f3\u306f\u516c\u6b63\u4fa1\u5024\u3042\u308b\u3044\u306f\u511f\u5374\u539f\u4fa1\u306b\u3088\u308b\u6e2c\u5b9a\u304c\u6c42\u3081\u3089\u308c\u307e\u3059\u3002<br><strong>d. \u524d\u6255\u8cbb\u7528<\/strong><br>\u4e0a\u8ff0\u306e\u4f1a\u8a08\u57fa\u6e96\u304c\u9069\u7528\u3055\u308c\u306a\u3044\u5834\u5408\u306f\u3001\u30e6\u30fc\u30c6\u30a3\u30ea\u30c6\u30a3\u30c8\u30fc\u30af\u30f3\u3092\u8ca1\u30fb\u30b5\u30fc\u30d3\u30b9\u306e\u53d6\u5f97\u306e\u305f\u3081\u306e\u524d\u6255\u3044\u3068\u3057\u3066\u8a8d\u8b58\u3059\u308b\u3053\u3068\u304c\u8ff0\u3079\u3089\u308c\u3066\u3044\u307e\u3059\u3002<br>\u524d\u6255\u8cbb\u7528\u306f\u5bfe\u5fdc\u3059\u308b\u8ca1\u30fb\u30b5\u30fc\u30d3\u30b9\u306e\u53d6\u5f97\u6642\u306b\u511f\u5374\u30fb\u8cbb\u7528\u5316\u3055\u308c\u307e\u3059\u3002\u307e\u305f\u3001\u30e6\u30fc\u30c6\u30a3\u30ea\u30c6\u30a3\u30c8\u30fc\u30af\u30f3\u53d6\u5f97\u6642\u306b\u3059\u3067\u306b\u8cbb\u7528\u304c\u767a\u751f\u3057\u3066\u3044\u308b\u5834\u5408\u306f\u3001\u5f53\u8a72\u53d6\u5f97\u6642\u306b\u8cbb\u7528\u304c\u8a8d\u8b58\u3055\u308c\u307e\u3059\u3002<br><strong>e. \u30ea\u30fc\u30b9<\/strong><br>\u30e6\u30fc\u30c6\u30a3\u30ea\u30c6\u30a3\u30c8\u30fc\u30af\u30f3\u306e\u4fdd\u6709\u304c\u8cc7\u7523\u306b\u5bfe\u3059\u308b\u4f7f\u7528\u6a29\u3092\u8868\u7ae0\u3059\u308b\u5834\u5408\u306b\u3001\u30ea\u30fc\u30b9\u4f1a\u8a08\u304c\u9069\u7528\u3055\u308c\u308b\u3053\u3068\u304c\u8ff0\u3079\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<\/blockquote>\n<\/div><\/div>\n\n\n\n<p><strong>\u30a2\u30bb\u30c3\u30c8\u30c8\u30fc\u30af\u30f3<\/strong>\u306b\u3064\u3044\u3066\u306f\u3001\u30c8\u30fc\u30af\u30f3\u306e\u539f\u8cc7\u7523\u3092\u53c2\u7167\u3057\u3001\u4f1a\u8a08\u4e0a\u306e\u5206\u985e\u304c\u5b9a\u3081\u3089\u308c\u307e\u3059\u3002<br>FRG2 \u3067\u306f\u3001\u30c8\u30fc\u30af\u30f3\u304c\u3042\u308b\u30d3\u30eb\u306e\u7279\u5b9a\u306e\u30e6\u30cb\u30c3\u30c8\u306b\u5bfe\u3059\u308b\u6240\u6709\u6a29\u3092\u8868\u3059\u5834\u5408\u3092\u4e8b\u4f8b\u3068\u3057\u3066\u6319\u3052\u3066\u304a\u308a\u3001\u4f1a\u8a08\u51e6\u7406\u3068\u3057\u3066\u56fa\u5b9a\u8cc7\u7523\u3068\u3057\u3066\u53d6\u308a\u6271\u3046\u3053\u3068\u304c\u8ff0\u3079\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p><strong>\u30bb\u30ad\u30e5\u30ea\u30c6\u30a3\u30c8\u30fc\u30af\u30f3<\/strong>\uff08\u91d1\u878d\u5546\u54c1\u306e\u5b9a\u7fa9\u3092\u6e80\u305f\u3059\u3082\u306e\uff09\u306b\u3064\u3044\u3066\u306f\u3001FRS 109 Financial Instruments \u91d1\u878d\u5546\u54c1\u304c\u9069\u9069\u7528\u3055\u308c\u307e\u3059\u3002FRG2 \u3067\u306f\u3001\u30c8\u30fc\u30af\u30f3\u304c\u3042\u308b\u30aa\u30d5\u30a3\u30b9\u30d3\u30eb\u304b\u3089\u751f\u3058\u308b\u5229\u76ca\u306b\u5bfe\u3059\u308b\u6301\u5206\u3092\u8868\u3059\u5834\u5408\u3092\u4e8b\u4f8b\u3068\u3057\u3066\u6319\u3052\u3066\u3044\u307e\u3059\u3002\u5f53\u8a72\u4e8b\u4f8b\u3067\u306f\u3001\u30aa\u30d5\u30a3\u30b9\u30d3\u30eb\u306e\u6240\u6709\u6a29\u305d\u306e\u3082\u306e\u306f\u30c8\u30fc\u30af\u30f3\u306e\u767a\u884c\u8005\u306b\u5e30\u5c5e\u3059\u308b\u3053\u3068\u304c\u8ff0\u3079\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u6700\u5f8c\u306b\u3001\u6697\u53f7\u8cc7\u7523\u306e\u7279\u6027\u3092\u8a55\u4fa1\u3057\u305f\u7d50\u679c\u3001\u9069\u7528\u304c\u3075\u3055\u308f\u3057\u3044\u4f1a\u8a08\u57fa\u6e96\u304c\u5b58\u5728\u3057\u306a\u3044\u3068\u7d50\u8ad6\u3065\u3051\u308b\u5834\u5408\u306f\u3001FRS &nbsp;8 &nbsp;Accounting &nbsp;Policies, &nbsp;Changes &nbsp;in &nbsp;Accounting &nbsp;Estimates &nbsp;and Errors&nbsp;\u4f1a\u8a08\u65b9\u91dd\u3001\u4f1a\u8a08\u4e0a\u306e\u898b\u7a4d\u308a\u306e\u5909\u66f4\u53ca\u3073\u8aa4\u8b2c\u306b\u57fa\u3065\u304d\u3001\u9069\u5207\u3067\u4fe1\u983c\u3067\u304d\u308b\u60c5\u5831\u3092\u3082\u305f\u3089\u3059\u4f1a\u8a08\u65b9\u91dd\u3092\u9078\u629e\u9069\u7528\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"3_%E3%82%B5%E3%83%9E%E3%83%AA%E3%83%BC\"><\/span>3.&nbsp; \u30b5\u30de\u30ea\u30fc<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<figure class=\"wp-block-table alignleft\"><table class=\"has-fixed-layout\"><thead><tr><th class=\"has-text-align-left\" data-align=\"left\"><strong>\u6697\u53f7\u8cc7\u7523\u306e\u5206\u985e<\/strong><\/th><th class=\"has-text-align-left\" data-align=\"left\"><strong>\u9069\u7528\u3055\u308c\u308b FRS<\/strong><\/th><\/tr><\/thead><tbody><tr><td class=\"has-text-align-left\" data-align=\"left\"><strong>\u6697\u53f7\u901a\u8ca8<\/strong><strong><\/strong> <strong>(Cryptocurrencies\uff09<\/strong><strong><\/strong><\/td><td class=\"has-text-align-left\" data-align=\"left\"><strong>FRS 2 Inventories&nbsp; \u68da\u5378\u8cc7\u7523<\/strong> <br>\u30fb\u6697\u53f7\u8cc7\u7523\u306e\u4fdd\u6709\u304c\u901a\u5e38\u306e\u4e8b\u696d\u6d3b\u52d5\u3067\u8ca9\u58f2\u3059\u308b\u3053\u3068\u3092\u76ee\u7684\u3068\u3057\u3066\u3044\u308b\u5834\u5408\u3002\u307e\u305f\u306f\u3001\u4f1a\u793e\u304c\u6697\u53f7\u901a\u8ca8\u306e\u30d6\u30ed\u30fc\u30ab\u30fc\u30fb\u30c8\u30ec\u30fc\u30c0\u30fc\u3067\u3042\u308b\u5834\u5408\u3002 <br>\u30fb\u6b63\u5473\u5b9f\u73fe\u53ef\u80fd\u4fa1\u984d\u304b\u539f\u4fa1\u306e\u3069\u3061\u3089\u304b\u4f4e\u3044\u65b9\u3067\u8a55\u4fa1\u3002<br> \u30fb\u30d6\u30ed\u30fc\u30ab\u30fc\u30fb\u30c8\u30ec\u30fc\u30c0\u30fc\u3068\u3057\u3066\u4fdd\u6709\u3059\u308b\u68da\u5378\u8cc7\u7523\u306e\u5834\u5408\u3001\u516c\u6b63\u4fa1\u5024\u304b\u3089\u58f2\u5374\u30b3\u30b9\u30c8\u3092\u63a7\u9664\u3057\u305f\u91d1\u984d\u3067\u8a55\u4fa1\u3002<br><br> <strong>FRS 38 Intangible Assets&nbsp; \u7121\u5f62\u8cc7\u7523<\/strong> <br>\u30fb\u7121\u5f62\u8cc7\u7523\u306e\u5b9a\u7fa9\u3092\u6e80\u305f\u3057\u304b\u3064\u8cc7\u7523\u8a8d\u8b58\u8981\u4ef6\u3092\u6e80\u305f\u3059\u5834\u5408\u3067\u3001\u68da\u5378\u8cc7\u7523\u306b\u8a72\u5f53\u3057\u306a\u3044\u5834\u5408\u3002 <br>\u30fb\u30b3\u30b9\u30c8\u30e2\u30c7\u30eb\u3092\u63a1\u7528\u3059\u308b\u5834\u5408\u3001\u539f\u4fa1\u304b\u3089\u6e1b\u4fa1\u511f\u5374\u7d2f\u8a08\u984d\u3068\u6e1b\u640d\u640d\u5931\u7d2f\u8a08\u984d\u3092\u63a7\u9664\u3057\u3066\u6e2c\u5b9a\u3002<br> \u30fb\u518d\u8a55\u4fa1\u30e2\u30c7\u30eb<a href=\"#_bookmark0\"><sup>1<\/sup><\/a>\u3092\u63a1\u7528\u3059\u308b\u5834\u5408\u3001\u518d\u8a55\u4fa1\u65e5\u306b\u304a\u3051\u308b\u516c\u6b63\u4fa1\u5024\u304b\u3089\u3001\u305d\u306e\u5f8c\u306e\u6e1b\u4fa1\u511f\u5374\u7d2f\u8a08\u984d\u53ca\u3073\u6e1b\u640d\u640d\u5931\u7d2f\u8a08\u984d\u3092\u63a7\u9664 \u3057\u3066\u6e2c\u5b9a\u3002<\/td><\/tr><tr><td class=\"has-text-align-left\" data-align=\"left\"><strong>\u30e6\u30fc\u30c6\u30a3\u30ea\u30c6\u30a3\u30c8\u30fc\u30af\u30f3<\/strong><strong><\/strong> <strong>(Utility tokens\uff09<\/strong><strong><\/strong><\/td><td class=\"has-text-align-left\" data-align=\"left\"><strong>FRS 32 Financial Instruments:<\/strong> <br><strong>Presentation and FRS 109 Financial Instruments<\/strong> <strong>\u91d1\u878d\u5546\u54c1<\/strong> <br>\u30fb\u6697\u53f7\u8cc7\u7523\u304c\u3001\u73fe\u91d1\u3084\u4ed6\u306e\u91d1\u878d\u5546\u54c1\u3001\u3042\u308b\u3044\u306f\u91d1\u878d\u5546\u54c1\u306e\u4ea4\u63db\u306b\u3088\u3063\u3066\u7d14\u6c7a\u6e08\u3067\u304d\u308b\u975e\u91d1\u878d\u5546\u54c1\u306e\u58f2\u8cb7\u5951\u7d04\u3092\u8868\u3059\u5834\u5408\u3002 <br>\u30fb\u91d1\u878d\u8cc7\u7523\u306e\u5206\u985e\u306b\u5fdc\u3058\u3066\u3001\u511f\u5374\u539f\u4fa1\u3001FVTPL<a href=\"#_bookmark1\"><sup>2<\/sup><\/a>\u307e\u305f\u306f FVTOCI<a href=\"#_bookmark2\"><sup>3<\/sup><\/a>\u3067\u6e2c\u5b9a\u3002 <br><br><strong>FRS 2 Inventories&nbsp; \u68da\u5378\u8cc7\u7523<\/strong> <br>\u30fb\u6697\u53f7\u8cc7\u7523\u306e\u4fdd\u6709\u304c\u901a\u5e38\u306e\u4e8b\u696d\u6d3b\u52d5\u3067\u8ca9\u58f2\u3059\u308b\u3053\u3068\u3092\u76ee\u7684\u3068\u3057\u3066\u3044\u308b\u5834\u5408\u3002\u307e\u305f\u306f\u3001\u4f1a\u793e\u304c\u6697\u53f7\u901a\u8ca8\u306e\u30d6\u30ed\u30fc\u30ab\u30fc\u30fb\u30c8\u30ec\u30fc\u30c0\u30fc\u3067\u3042\u308b\u5834\u5408\u3002 <br>\u30fb\u6b63\u5473\u5b9f\u73fe\u53ef\u80fd\u4fa1\u984d\u304b\u539f\u4fa1\u306e\u3069\u3061\u3089\u304b\u4f4e\u3044\u65b9\u3067\u8a55\u4fa1\u3002<br> \u30fb\u30d6\u30ed\u30fc\u30ab\u30fc\u30fb\u30c8\u30ec\u30fc\u30c0\u30fc\u3068\u3057\u3066\u4fdd\u6709\u3059\u308b\u68da\u5378\u8cc7\u7523\u306e\u5834\u5408\u3001\u516c\u6b63\u4fa1\u5024\u304b\u3089\u58f2\u5374\u30b3\u30b9\u30c8\u3092\u63a7\u9664\u3057\u305f\u91d1\u984d\u3067\u8a55\u4fa1\u3002<br><br><strong>FRS 38 Intangible Assets&nbsp; \u7121\u5f62\u8cc7\u7523<\/strong> <br>\u30fb\u7121\u5f62\u8cc7\u7523\u306e\u5b9a\u7fa9\u3092\u6e80\u305f\u3057\u304b\u3064\u8cc7\u7523\u8a8d\u8b58\u8981\u4ef6\u3092\u6e80\u305f\u3059\u5834\u5408\u3067\u3001FRS2 \u307e\u305f\u306f FRS109 \u304c\u8a72\u5f53\u3057\u306a\u3044\u5834\u5408\u3002<br> \u30fb\u30b3\u30b9\u30c8\u30e2\u30c7\u30eb\u3092\u63a1\u7528\u3059\u308b\u5834\u5408\u3001\u539f\u4fa1\u304b\u3089\u6e1b\u4fa1\u511f\u5374\u7d2f\u8a08\u984d\u3068\u6e1b\u640d\u640d\u5931\u7d2f\u8a08\u984d\u3092\u63a7\u9664\u3057\u3066\u6e2c\u5b9a\u3002<br> \u30fb\u518d\u8a55\u4fa1\u30e2\u30c7\u30eb(*3)\u3092\u63a1\u7528\u3059\u308b\u5834\u5408\u3001\u518d\u8a55\u4fa1\u65e5\u306b\u304a\u3051\u308b\u516c\u6b63\u4fa1\u5024\u304b\u3089\u3001\u305d\u306e\u5f8c\u306e\u6e1b\u4fa1\u511f\u5374\u7d2f\u8a08\u984d\u53ca\u3073\u6e1b\u640d\u640d\u5931\u7d2f\u8a08\u984d\u3092\u63a7\u9664\u3057\u3066 <br><br><strong>FRS 116 Leases&nbsp; \u30ea\u30fc\u30b9<\/strong> <br>\u30fb\u30ea\u30fc\u30b9\u671f\u9593\u306b\u3064\u3044\u3066\u539f\u8cc7\u7523\u3092\u4f7f\u7528\u3059\u308b\u6a29\u5229\u3092\u8868\u7ae0\u3059\u308b\u5834\u5408\u3002 <br><br><strong>Prepayment&nbsp; \u524d\u6255\u8cbb\u7528<\/strong> <br>\u30fb\u4f1a\u793e\u304c\u7269\u54c1\u3092\u5165\u624b\u3059\u308b\u3001\u307e\u305f\u306f\u30b5\u30fc\u30d3\u30b9\u3092\u53d7\u3051\u308b\u6a29\u5229\u3092\u53d6\u5f97\u3059\u308b\u524d\u306b\u884c\u3046\u652f\u6255\u3044\u3092\u8868\u7ae0\u3059\u308b\u5834\u5408\u3002<\/td><\/tr><tr><td class=\"has-text-align-left\" data-align=\"left\"><strong>\u30a2\u30bb\u30c3\u30c8\u30c8\u30fc\u30af\u30f3<\/strong> <strong>(Asset tokens\uff09<\/strong><\/td><td class=\"has-text-align-left\" data-align=\"left\"><strong>FRS relevant to underlying asset<\/strong> <br>\u30fb\u30a2\u30bb\u30c3\u30c8\u30c8\u30fc\u30af\u30f3\u306b\u4fc2\u308b\u539f\u8cc7\u7523\u306b\u95a2\u9023\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u304c\u9069\u7528\u3055\u308c\u308b\u3002<\/td><\/tr><tr><td class=\"has-text-align-left\" data-align=\"left\"><strong>\u30bb\u30ad\u30e5\u30ea\u30c6\u30a3\u30c8\u30fc\u30af\u30f3<\/strong> <strong>(Security tokens\uff09<\/strong><\/td><td class=\"has-text-align-left\" data-align=\"left\"><strong>FRS 32 Financial Instruments:<\/strong> <br><strong>Presentation and FRS 109 Financial Instruments<\/strong> <strong>\u91d1\u878d\u5546\u54c1<\/strong> <br>\u30fb\u91d1\u878d\u8cc7\u7523\u306e\u5206\u985e\u306b\u5fdc\u3058\u3066\u3001\u511f\u5374\u539f\u4fa1\u3001FVTPL (*4)\u307e\u305f\u306f FVTOCI (*5) \u3067\u6e2c\u5b9a\u3002<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>(*3) \u4f01\u696d\u306f\u3001\u6d3b\u767a\u306a\u5e02\u5834\u3092\u53c2\u7167\u3057\u3066\u6697\u53f7\u8cc7\u7523\u306e\u516c\u6b63\u4fa1\u5024\u3092\u6c7a\u5b9a\u3067\u304d\u308b\u5834\u5408\u306b\u9650\u308a\u3001\u518d\u8a55\u4fa1\u30e2\u30c7\u30eb\u3092\u4fdd\u6709\u3059\u308b\u6697\u53f7\u8cc7\u7523\u306b\u9069\u7528\u3067\u304d\u307e\u3059\u3002<br>(*4) Fair value through profit or loss\u3002\u91d1\u878d\u8cc7\u7523\u3092\u516c\u6b63\u4fa1\u5024\u3067\u8a55\u4fa1\u3057\u8a55\u4fa1\u5dee\u984d\u3092\u640d\u76ca\u3068\u3057\u3066\u8a8d\u8b58\u3059\u308b\u65b9\u6cd5\u3002<br>(*5) Fair value through other comprehensive income\u3002\u91d1\u878d\u8cc7\u7523\u3092\u516c\u6b63\u4fa1\u5024\u3067\u8a55\u4fa1\u3057\u8a55\u4fa1\u5dee\u984d\u3092\u5305\u62ec\u5229\u76ca\u3068\u3057\u3066\u8a8d\u8b58\u3059\u308b\u65b9\u6cd5\u3002<\/p>\n\n\n\n<p>\u3010\u304a\u308f\u308a\u306b\u3011<br>\u4eca\u56de\u306f\u3001\u6697\u53f7\u8cc7\u7523\u4fdd\u6709\u8005\u306e\u4f1a\u8a08\u51e6\u7406\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u307e\u3057\u305f\u3002<br>\u6697\u53f7\u8cc7\u7523\u306f\u4f9d\u7136\u3068\u3057\u3066\u666e\u53ca\u306e\u904e\u7a0b\u306b\u3042\u308a\u307e\u3059\u304c\u3001\u305d\u306e\u7528\u9014\u306f\u6c7a\u6e08\u3084\u8cc7\u91d1\u8abf\u9054\u3092\u8d85\u3048\u3001DeFi\uff08\u5206\u6563\u578b\u91d1\u878d\uff09\u3084 NFT\u3001\u30bb\u30ad\u30e5\u30ea\u30c6\u30a3\u30c8\u30fc\u30af\u30f3\u306a\u3069\u65b0\u305f\u306a\u5206\u91ce\u3078\u3068\u62e1\u5927\u3057\u3066\u3044\u307e\u3059\u3002\u307e\u305f\u3001\u65e5\u672c\u3067\u306f 2025\u5e74\u5ea6\u306e\u7a0e\u5236\u6539\u6b63\u306b\u5411\u3051\u3001\u6697\u53f7\u8cc7\u7523\u306e\u8ab2\u7a0e\u5236\u5ea6\u306e\u898b\u76f4\u3057\u304c\u691c\u8a0e\u3055\u308c\u3066\u304a\u308a\u3001\u91d1\u878d\u5e81\u306f 6 \u6708\u672b\u3092\u76ee\u9014\u306b\u5236\u5ea6\u306e\u59a5\u5f53\u6027\u3092\u691c\u8a3c\u3059\u308b\u65b9\u91dd\u3092\u793a\u3057\u3066\u3044\u307e\u3059\u3002\u6697\u53f7\u8cc7\u7523\u3092\u5de1\u308b\u7a0e\u5236\u306e\u5909\u5316\u306f\u3001\u4f1a\u8a08\u51e6\u7406\u3084 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of Singapore Chartered Accountants, ISCA\uff09\u306f2020\u5e743\u6708\u306b\u300cISCA Financial Reporting Guidance 2 (\u201cFRG 2\u201d) (*1) Accounting for Cryptoassets: From a Holder\u2019s Perspective\u300d\u3092\u767a\u884c\u3057\u3066\u304a\u308a\u3001\u3053\u308c\u304c\u6697\u53f7\u8cc7\u7523\u306e\u4fdd\u6709(*2) \u306b\u4fc2\u308b\u4f1a\u8a08\u51e6\u7406\u306e\u30ac\u30a4\u30c0\u30f3\u30b9\u3092\u63d0\u4f9b\u3057\u3066\u3044\u307e\u3059\u3002(*1) ISCA\u306f\u4f1a\u8a08\u4e0a\u306e\u8ad6\u70b9\u306b\u3064\u3044\u3066\u306e\u6280\u8853\u7684\u306a\u898b\u89e3\u3084\u898b\u8b58\u53ca\u3073\u5404\u5206\u91ce\u30fb\u696d\u754c\u306e\u30d9\u30b9\u30c8\u30d7\u30e9\u30af\u30c6\u30a3\u30b9\u3092\u5171\u6709\u3059\u308b\u305f\u3081\u306b\u8ca1\u52d9\u5831\u544a\u30ac\u30a4\u30c0\u30f3\u30b9 (Financial Reporting Guidances, FRGs) \u3092\u767a\u884c\u3057\u3066\u3044\u307e\u3059\u3002\u3053\u306eFRG\uff53\u306f\u5f37\u5236\u3055\u308c\u308b\u3082\u306e\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u304c\u3001\u4f1a\u8a08\u57fa\u6e96\u306b\u5408\u81f4\u3059\u308b\u3082\u306e\u3067\u3042\u308a\u3001\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u306e\u4f1a\u8a08\u5b9f\u52d9\u4e0a\u3001\u9075\u5b88\u304c\u671f\u5f85\u3055\u308c\u308b\u3082\u306e\u3068\u3055\u308c\u3066\u3044\u307e\u3059\u3002(*2) FRG2\u306e\u524d\u6587\u306b\u304a\u3044\u3066\u6697\u53f7\u8cc7\u7523\u306e\u767a\u884c\u8005\u5074\u306e\u4f1a\u8a08\u51e6\u7406\u306b\u4fc2\u308b\u30ac\u30a4\u30c0\u30f3\u30b9\u306f\u5f8c\u65e5\u3001\u5225\u500b\u306eFRG\u3068\u3057\u3066\u767a\u884c\u3059\u308b\u4e88\u5b9a\u3067\u3042\u308b\u3053\u3068\u304c\u8a00\u53ca\u3055\u308c\u3066\u3044\u307e\u3059\u3002 1.&nbsp;&nbsp; \u6697\u53f7\u8cc7\u7523\u306e\u5206\u985e \u300cISCA Financial Reporting Guidance 2 (\u201cFRG 2\u201d) Accounting for Cryptoassets: From a Holder\u2019s Perspective\u300d\u3067\u306f\u3001\u6697\u53f7\u8cc7\u7523\u3092\u4ee5\u4e0b\u306e\u8868\u306e 4 \u7a2e\u985e\u306b\u5206\u985e\u3057\u305f\u4e0a\u3067\u3001\u305d\u308c\u305e\u308c\u306b\u9069\u7528\u3055\u308c\u308b\u53ef\u80fd\u6027\u306e\u3042\u308b\u500b\u5225\u306e\u8ca1\u52d9\u5831\u544a\u57fa\u6e96\u307e\u305f\u306f\u4f1a\u8a08\u51e6\u7406\u3092\u6574\u7406\u3057\u3066\u3044\u307e\u3059\u3002 \u6697\u53f7\u8cc7\u7523\u306e\u5206\u985e\u8aac\u660e\u6697\u53f7\u901a\u8ca8 (Cryptocurrencies\uff09\u30bb\u30ad\u30e5\u30ea\u30c6\u30a3\u306e\u305f\u3081\u306b\u6697\u53f7\u3092\u4f7f\u7528\u3059\u308b\u30c7\u30b8\u30bf\u30eb\u901a\u8ca8\u307e\u305f\u306f\u4eee\u60f3\u901a\u8ca8\u3002\u6697\u53f7\u901a\u8ca8\u306f\u3053\u306e\u30bb\u30ad\u30e5\u30ea\u30c6\u30a3\u6a5f\u80fd\u306b\u3088\u308a\u507d\u9020\u304c\u56f0\u96e3\u3067\u3059\u3002\u6697\u53f7\u901a\u8ca8\u306e\u7279\u5fb4\u3067\u3042\u308a\u3001\u305d\u306e\u4e00\u756a\u306e\u9b45\u529b\u306f\u3001\u4e2d\u592e\u5f53\u5c40\u306b\u3088\u3063\u3066\u767a\u884c\u3055\u308c\u306a\u3044\u305f\u3081\u3001\u7406\u8ad6\u4e0a\u3001\u653f\u5e9c\u306e\u5e72\u6e09\u3084\u64cd\u4f5c\u306e\u5f71\u97ff\u3092\u514d\u308c\u308b\u3053\u3068\u3067\u3059\u3002 \u6697\u53f7\u901a\u8ca8\u306f\u3001\u5546\u54c1\u3084\u30b5\u30fc\u30d3\u30b9\u306e\u53d6\u5f97\u3001\u307e\u305f\u306f\u8cc7\u91d1\u306e\u79fb\u52d5\u3068\u3057\u3066\u4f7f\u7528\u3055\u308c\u307e\u3059\u3002\u30e6\u30fc\u30c6\u30a3\u30ea\u30c6\u30a3\u30c8\u30fc\u30af\u30f3 (Utility tokens\uff09\u30e6\u30fc\u30c6\u30a3\u30ea\u30c6\u30a3\u30c8\u30fc\u30af\u30f3\u306f\u4fdd\u6709\u8005\u306b\u5546\u54c1\u307e\u305f\u306f\u30b5\u30fc\u30d3\u30b9\u3078\u306e\u30a2\u30af\u30bb\u30b9\u6a29\u3092\u63d0\u4f9b\u3057\u307e\u3059\u3002\u30a2\u30bb\u30c3\u30c8\u30c8\u30fc\u30af\u30f3 (Asset tokens\uff09\u30a2\u30bb\u30c3\u30c8\u30c8\u30fc\u30af\u30f3\u306f\u4fdd\u6709\u8005\u306b\u8cc7\u7523\u3078\u306e\u6a29\u5229\u3092\u63d0\u4f9b\u3057\u307e\u3059\u3002\u8cc7\u7523\u3078\u306e\u6a29\u5229\u306f\u300c\u30c8\u30fc\u30af\u30f3\u5316\u300d\u306b\u3088\u3063\u3066\u591a\u304f\u306e\u4fdd\u6709\u8005\u306b\u5206\u5272\u3055\u308c\u307e\u3059\u3002\u3053\u306e\u65b9\u6cd5\u3067\u3001\u767a \u884c\u3055\u308c\u305f\u30c8\u30fc\u30af\u30f3\u306f\u539f\u8cc7\u7523\u3078\u306e\u6a29\u5229\u3092\u793a\u3057\u307e\u3059\u3002\u30c8\u30fc\u30af\u30f3\u5316\u3055\u308c\u308b\u8cc7\u7523\u306e\u4f8b\u306f\u3001\u4e0d\u52d5\u7523\u304b\u3089\u7d75\u753b\u306e\u3088\u3046\u306a\u73cd\u3057\u3044\u53ce\u96c6\u54c1\u3001\u77e5\u7684\u8ca1\u7523\uff08\u30e9\u30a4\u30bb\u30f3\u30b9\u306b\u5bfe\u3059\u308b\u6a29\u5229\u3092\u8868\u7ae0\u3057\u30ed\u30a4\u30e4\u30eb\u30c6\u30a3\u306e\u5206\u914d\u3092\u81ea\u52d5\u5316\u3057\u305f\u308a\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\uff09\u304c\u6319\u3052\u3089\u308c\u307e\u3059\u3002\u30bb\u30ad\u30e5\u30ea\u30c6\u30a3\u30c8\u30fc\u30af\u30f3 (Security 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