{"id":553,"date":"2026-07-14T04:36:16","date_gmt":"2026-07-14T04:36:16","guid":{"rendered":"https:\/\/asaprofessionals.sg\/?post_type=topics&#038;p=553"},"modified":"2026-07-14T04:36:16","modified_gmt":"2026-07-14T04:36:16","slug":"%e3%82%b7%e3%83%b3%e3%82%ac%e3%83%9d%e3%83%bc%e3%83%ab%e4%bc%9a%e8%a8%88%e9%a0%bb%e5%87%ba%e8%ab%96%e7%82%b9_eng","status":"publish","type":"topics","link":"https:\/\/asaprofessionals.sg\/en\/topics\/%e3%82%b7%e3%83%b3%e3%82%ac%e3%83%9d%e3%83%bc%e3%83%ab%e4%bc%9a%e8%a8%88%e9%a0%bb%e5%87%ba%e8%ab%96%e7%82%b9_eng\/","title":{"rendered":"\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u4f1a\u8a08\u983b\u51fa\u8ad6\u70b9"},"content":{"rendered":"\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_82_2 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 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class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>SFRS\u3067\u306f\u3001\u975e\u4e0a\u5834\u682a\u5f0f\u306a\u3069\u306e\u8cc7\u672c\u6027\u91d1\u878d\u5546\u54c1\u306b\u3064\u3044\u3066\u3001\u539f\u5247\u3068\u3057\u3066\u516c\u6b63\u4fa1\u5024\uff08\u6642\u4fa1\uff09\u3067\u8a55\u4fa1\u3059\u308b\u3053\u3068\u304c\u6c42\u3081\u3089\u308c\u307e\u3059\u3002<br>\u307e\u305f\u3001\u4f01\u696d\u306f\u6295\u8cc7\u6642\u306b\u3001\u8a55\u4fa1\u640d\u76ca\u3092\u300c\u640d\u76ca\u8a08\u7b97\u66f8\uff08PL\uff09\u300d\u306b\u8a08\u4e0a\u3059\u308b\u65b9\u6cd5\u3068\u3001\u300c\u305d\u306e\u4ed6\u306e\u5305\u62ec\u5229\u76ca\uff08OCI\uff09\u300d\u306b\u8a08\u4e0a\u3059\u308b\u65b9\u6cd5\u306e\u3044\u305a\u308c\u304b\u3092\u9078\u629e\u3067\u304d\u307e\u3059\u3002<br>OCI\u30aa\u30d7\u30b7\u30e7\u30f3\u3092\u9078\u629e\u3057\u305f\u5834\u5408\u3001\u682a\u4fa1\u306e\u5909\u52d5\u306b\u3088\u308b\u8a55\u4fa1\u640d\u76ca\u306f\u5f53\u671f\u5229\u76ca\u306b\u5f71\u97ff\u305b\u305a\u3001\u305d\u306e\u4ed6\u306e\u5305\u62ec\u5229\u76ca\u3068\u3057\u3066\u8cc7\u672c\u306b\u8a08\u4e0a\u3055\u308c\u307e\u3059\u3002\u4e00\u65b9\u3001OCI\u30aa\u30d7\u30b7\u30e7\u30f3\u3092\u9078\u629e\u3057\u306a\u3044\u5834\u5408\u306f\u3001\u8a55\u4fa1\u640d\u76ca\u304c\u76f4\u63a5\u640d\u76ca\u8a08\u7b97\u66f8\u306b\u53cd\u6620\u3055\u308c\u308b\u305f\u3081\u3001\u5229\u76ca\u304c\u682a\u4fa1\u5909\u52d5\u306e\u5f71\u97ff\u3092\u53d7\u3051\u3084\u3059\u304f\u306a\u308a\u307e\u3059\u3002<br>\u3053\u308c\u306b\u5bfe\u3057\u3001J-GAAP\u3067\u306f\u3001\u975e\u4e0a\u5834\u682a\u5f0f\u306f\u539f\u5247\u3068\u3057\u3066\u53d6\u5f97\u539f\u4fa1\u3067\u8a55\u4fa1\u3055\u308c\u307e\u3059\u3002\u305d\u306e\u305f\u3081\u3001\u6295\u8cc7\u5148\u4f01\u696d\u306e\u4fa1\u5024\u304c\u4e0a\u6607\u3057\u305f\u5834\u5408\u3067\u3082\u3001\u305d\u306e\u8a55\u4fa1\u76ca\u3092\u8ca1\u52d9\u8af8\u8868\u306b\u53cd\u6620\u3059\u308b\u3053\u3068\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u4e00\u65b9\u3067\u3001\u6295\u8cc7\u5148\u306e\u696d\u7e3e\u60aa\u5316\u7b49\u306b\u3088\u308a\u5b9f\u8cea\u4fa1\u984d\u304c\u8457\u3057\u304f\u4e0b\u843d\u3057\u305f\u5834\u5408\u306b\u306f\u3001\u6e1b\u640d\u640d\u5931\u306e\u8a08\u4e0a\u304c\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%EF%BC%95%EF%BC%8E%E5%9B%BA%E5%AE%9A%E8%B3%87%E7%94%A3%E3%81%AE%E6%B8%9B%E4%BE%A1%E5%84%9F%E5%8D%B4\"><\/span>\uff15\uff0e\u56fa\u5b9a\u8cc7\u7523\u306e\u6e1b\u4fa1\u511f\u5374<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>SFRS\u3067\u306f\u3001\u56fa\u5b9a\u8cc7\u7523\u306e\u6e1b\u4fa1\u511f\u5374\u671f\u9593\u3084\u511f\u5374\u65b9\u6cd5\u306f\u3001\u8cc7\u7523\u304c\u5b9f\u969b\u306b\u4f7f\u7528\u3055\u308c\u308b\u671f\u9593\u3084\u7d4c\u6e08\u7684\u4fbf\u76ca\u306e\u6d88\u8cbb\u30d1\u30bf\u30fc\u30f3\u306b\u57fa\u3065\u3044\u3066\u6c7a\u5b9a\u3059\u308b\u3053\u3068\u304c\u6c42\u3081\u3089\u308c\u307e\u3059\u3002\u307e\u305f\u3001\u8010\u7528\u5e74\u6570\u3084\u6b8b\u5b58\u4fa1\u984d\u306b\u3064\u3044\u3066\u306f\u6bce\u671f\u898b\u76f4\u3057\u3092\u884c\u3044\u3001\u91cd\u8981\u306a\u5909\u5316\u304c\u3042\u308c\u3070\u5c06\u6765\u306b\u5411\u304b\u3063\u3066\u5909\u66f4\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<br>\u4e00\u65b9\u3001J-GAAP\u3067\u306f\u3001\u5b9f\u52d9\u4e0a\u3001\u6cd5\u4eba\u7a0e\u6cd5\u4e0a\u306e\u8010\u7528\u5e74\u6570\u3084\u511f\u5374\u65b9\u6cd5\u3092\u63a1\u7528\u3059\u308b\u30b1\u30fc\u30b9\u304c\u591a\u304f\u307f\u3089\u308c\u307e\u3059\u3002\u305d\u306e\u305f\u3081\u3001\u4f1a\u8a08\u4e0a\u306e\u898b\u7a4d\u3082\u308a\u3088\u308a\u3082\u7a0e\u52d9\u4e0a\u306e\u53d6\u6271\u3044\u304c\u57fa\u6e96\u3068\u306a\u308b\u3053\u3068\u304c\u5c11\u306a\u304f\u306a\u308a\u307e\u305b\u3093\u3002<br>\u4f8b\u3048\u3070\u3001\u540c\u3058\u8a2d\u5099\u3067\u3042\u3063\u3066\u3082\u3001\u5b9f\u969b\u306e\u4f7f\u7528\u72b6\u6cc1\u306b\u5fdc\u3058\u3066SFRS\u3067\u306f\u8010\u7528\u5e74\u6570\u3092\u5909\u66f4\u3059\u308b\u4e00\u65b9\u3001\u65e5\u672c\u3067\u306f\u7a0e\u52d9\u4e0a\u306e\u8010\u7528\u5e74\u6570\u3092\u7d99\u7d9a\u3057\u3066\u4f7f\u7528\u3059\u308b\u30b1\u30fc\u30b9\u304c\u3042\u308a\u307e\u3059\u3002<br>\u305d\u306e\u305f\u3081\u3001\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u6cd5\u4eba\u3067\u306f\u3001\u7a0e\u6cd5\u3067\u306f\u306a\u304f\u8cc7\u7523\u306e\u7d4c\u6e08\u7684\u5b9f\u614b\u306b\u57fa\u3065\u3044\u3066\u6e1b\u4fa1\u511f\u5374\u65b9\u6cd5\u3084\u8010\u7528\u5e74\u6570\u3092\u8a2d\u5b9a\u30fb\u898b\u76f4\u3059\u5fc5\u8981\u304c\u3042\u308b\u70b9\u306b\u7559\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%EF%BC%96%EF%BC%8E%E6%A9%9F%E8%83%BD%E9%80%9A%E8%B2%A8\"><\/span>\uff16\uff0e\u6a5f\u80fd\u901a\u8ca8<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>SFRS\u3067\u306f\u3001\u4f01\u696d\u3054\u3068\u306b\u300c\u6a5f\u80fd\u901a\u8ca8\uff08Functional Currency\uff09\u300d\u3092\u6c7a\u5b9a\u3059\u308b\u3053\u3068\u304c\u6c42\u3081\u3089\u308c\u307e\u3059\u3002\u6a5f\u80fd\u901a\u8ca8\u3068\u306f\u3001\u4f01\u696d\u306e\u55b6\u696d\u6d3b\u52d5\u3084\u8cc7\u91d1\u8abf\u9054\u306a\u3069\u306e\u7d4c\u6e08\u6d3b\u52d5\u306b\u6700\u3082\u5927\u304d\u306a\u5f71\u97ff\u3092\u4e0e\u3048\u308b\u901a\u8ca8\u3092\u6307\u3057\u307e\u3059\u3002<br>\u4f8b\u3048\u3070\u3001\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u6cd5\u4eba\u3067\u3042\u3063\u3066\u3082\u3001\u58f2\u4e0a\u30fb\u4ed5\u5165\u30fb\u8cc7\u91d1\u8abf\u9054\u306e\u5927\u90e8\u5206\u304c\u7c73\u30c9\u30eb\u5efa\u3066\u3066\u884c\u308f\u308c\u3066\u3044\u308b\u5834\u5408\u306b\u306f\u3001\u6a5f\u80fd\u901a\u8ca8\u3092\u7c73\u30c9\u30eb\u3068\u3059\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002\u305d\u306e\u5834\u5408\u3001\u8ca1\u52d9\u8af8\u8868\u306f\u307e\u305a\u7c73\u30c9\u30eb\u3067\u4f5c\u6210\u3055\u308c\u3001\u5fc5\u8981\u306b\u5fdc\u3058\u3066\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u30c9\u30eb\u7b49\u306e\u8868\u793a\u901a\u904e\u3078\u63db\u7b97\u3055\u308c\u307e\u3059\u3002<br>\u4e00\u65b9\u3001J-GAAP\u3067\u306f\u3001\u5b9f\u52d9\u4e0a\u306f\u65e5\u672c\u5186\u3067\u8ca1\u52d9\u8af8\u8868\u3092\u4f5c\u6210\u3059\u308b\u30b1\u30fc\u30b9\u304c\u4e00\u822c\u7684\u3067\u3042\u308a\u3001IFRS\u307b\u3069\u6a5f\u80fd\u901a\u8ca8\u306e\u6982\u5ff5\u304c\u91cd\u8996\u3055\u308c\u3066\u3044\u307e\u305b\u3093\u3002<br>\u305d\u306e\u305f\u3081\u3001\u6d77\u5916\u5b50\u4f1a\u793e\u3084\u56fd\u969b\u53d6\u5f15\u306e\u591a\u3044\u4f01\u696d\u3067\u306f\u3001SFRS\u306b\u304a\u3044\u3066\u6a5f\u80fd\u901a\u8ca8\u306e\u5224\u5b9a\u304c\u91cd\u8981\u306a\u8ad6\u70b9\u3068\u306a\u308a\u307e\u3059\u3002\u7279\u306b\u6d77\u904b\u696d\u3084\u5546\u793e\u306a\u3069\u3001\u53d6\u5f15\u306e\u5927\u534a\u304c\u7c73\u30c9\u30eb\u5efa\u3066\u3067\u884c\u308f\u308c\u308b\u696d\u7a2e\u3067\u306f\u3001\u6240\u5728\u5730\u306e\u901a\u8ca8\u3068\u6a5f\u80fd\u901a\u8ca8\u304c\u7570\u306a\u308b\u30b1\u30fc\u30b9\u3082\u5c11\u306a\u304f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%EF%BC%97%EF%BC%8E%E4%BC%9A%E8%A8%88%E7%9B%A3%E6%9F%BB\"><\/span>\uff17\uff0e\u4f1a\u8a08\u76e3\u67fb<span 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