{"id":143,"date":"2025-07-17T20:22:06","date_gmt":"2025-07-17T11:22:06","guid":{"rendered":"https:\/\/www.cfo.jp\/fass\/?page_id=143"},"modified":"2025-07-17T22:42:44","modified_gmt":"2025-07-17T13:42:44","slug":"tdk","status":"publish","type":"page","link":"https:\/\/www.cfo.jp\/fass\/fass_exam\/casestudy\/tdk\/","title":{"rendered":"TDK"},"content":{"rendered":"<section class=\"seq_detail\">\r\n<div class=\"inner\">\r\n<h2>FASS\u691c\u5b9a\u3000\u5c0e\u5165\u4e8b\u4f8b \u301cTDK\u301c<\/h2>\r\n<div class=\"main_image\">\r\n<img decoding=\"async\" src=\"https:\/\/www.cfo.jp\/fass\/assets\/img\/fass_exam\/fass_exam_casestudy_tdk.jpg\" alt=\"TDK\">\r\n<\/div>\r\n<ul class=\"qa_list\">\r\n<li class=\"qa_item\">\r\n<p class=\"question\">FASS\u3092\u5c0e\u5165\u3057\u305f\u80cc\u666f\u3068\u7d4c\u7def\u306f\uff1f<\/p>\r\n<div class=\"answer_area\">\r\n<p class=\"answer\">\u7d4c\u7406\u30b9\u30bf\u30c3\u30d5\u306e\u57fa\u672c\u30b9\u30ad\u30eb\u3092\u6e2c\u308b\u5ba2\u89b3\u7684\u30c4\u30fc\u30eb\u3068\u3057\u3066\u5c0e\u5165<\/p>\r\n<div class=\"image image_tdk_01\">\r\n<img decoding=\"async\" src=\"https:\/\/www.cfo.jp\/fass\/assets\/img\/fass_exam\/fass_exam_casestudy_tdk_01.jpg\" alt=\"\u7d4c\u7406\u30b9\u30bf\u30c3\u30d5\u306e\u57fa\u672c\u30b9\u30ad\u30eb\u3092\u6e2c\u308b\u5ba2\u89b3\u7684\u30c4\u30fc\u30eb\u3068\u3057\u3066\u5c0e\u5165\">\r\n<\/div>\r\n<p class=\"text\">\u5f0a\u793e\u3067\u306f\u3001\u57fa\u672c\u7684\u306b\u591a\u304f\u306e\u7d4c\u7406\u793e\u54e1\u304c\u5165\u793e\u304b\u3089\u4e00\u8cab\u3057\u3066\u7d4c\u7406\u7551\u3092\u6b69\u3093\u3067\u3044\u304d\u307e\u3059\u3002\u3053\u306e\u65b9\u91dd\u306e\u4e0b\u3067\u3001\u7d4c\u7406\u793e\u54e1\u306e\u6559\u80b2\u3092\u7d99\u7d9a\u7684\u306b\u884c\u3063\u3066\u304d\u307e\u3057\u305f\u3002\u305d\u3053\u3067\u306f\u3001\u7d4c\u7406\u793e\u54e1\u306e\u73fe\u72b6\u306e\u80fd\u529b\u3092\u5ba2\u89b3\u7684\u306b\u6e2c\u308b\u30c4\u30fc\u30eb\u304c\u5fc5\u8981\u306b\u306a\u308a\u307e\u3059\u3002\u305d\u3053\u3067\u30012005\u5e74\u9803\u306b\u3001\u5f53\u6642\u30b9\u30bf\u30fc\u30c8\u3057\u305f\u3070\u304b\u308a\u306eFASS\u306e\u5c0e\u5165\u3092\u691c\u8a0e\u3002\u7b2c2\u56de\u76ee\u306e\u8a66\u9a13\u3067\u306f\u30c8\u30e9\u30a4\u30a2\u30eb\u7684\u306b5\u540d\u304c\u3001\u7b2c3\u56de\u3067\u306f77\u540d\u304c\u53d7\u9a13\u3057\u307e\u3057\u305f\u3002\u4ee5\u964d\u306f\u6bce\u56de\u5e73\u5747\u3057\u306630\u540d\u7a0b\u5ea6\u304c\u53d7\u9a13\u3057\u3066\u3044\u307e\u3059\u3002<br><br>\u5f0a\u793e\u304cFASS\u3092\u5c0e\u5165\u3057\u3066\u304b\u308910\u5e74\u8fd1\u304f\u7d4c\u3063\u3066\u3044\u307e\u3059\u304c\u3001\u4f1a\u8a08\u5236\u5ea6\u3082\u5909\u308f\u3063\u3066\u304d\u3066\u304a\u308a\u307e\u3059\u3057\u3001IFRS\u306a\u3069\u65b0\u3057\u3044\u30ad\u30fc\u30ef\u30fc\u30c9\u304c\u73fe\u5834\u306b\u767b\u5834\u3059\u308b\u3088\u3046\u306b\u306a\u308a\u307e\u3057\u305f\u3002\u79c1\u305f\u3061\u306e\u7d4c\u7406\u793e\u54e1\u6559\u80b2\u3067\u306f\u3001\u300c\u539f\u4fa1\u8a08\u7b97\u300d\u300c\u5358\u72ec\u6c7a\u7b97\u300d\u300c\u9023\u7d50\u6c7a\u7b97\u300d\u300c\u8ca1\u52d9\u300d\u300c\u7a0e\u52d9\u300d\u3092\u4e00\u3068\u304a\u308a\u5b66\u3076\u3088\u3046\u306b\u30d7\u30ed\u30b0\u30e9\u30e0\u3092\u8a2d\u5b9a\u3057\u3066\u304d\u307e\u3057\u305f\u3002\u3053\u308c\u3089\u306e\u6559\u79d1\u66f8\u7684\u306a\u77e5\u8b58\u306f\u3001\u4f1a\u793e\u306e\u7d4c\u7406\u306e\u4ed5\u7d44\u307f\u3092\u5b66\u3076\u305f\u3081\u306b\u6b20\u304b\u305b\u307e\u305b\u3093\u3002\u4e00\u65b9\u3067\u3001\u696d\u52d9\u3092\u9032\u3081\u308b\u306a\u304b\u3067\u5f97\u305f\u7d4c\u9a13\u3001\u30ce\u30a6\u30cf\u30a6\u3082\u91cd\u8981\u3067\u3059\u3002\u77e5\u8b58\u3068\u7d4c\u9a13\u5024\u3092\u30d0\u30e9\u30f3\u30b9\u3088\u304f\u4f38\u3070\u3057\u3001\u4e21\u8f2a\u3067\u56de\u3057\u3066\u3044\u304f\u3053\u3068\u304c\u7d4c\u7406\u793e\u54e1\u306e\u672c\u5f53\u306e\u5b9f\u529b\u3060\u3068\u8003\u3048\u3066\u3044\u307e\u3059\u3002FASS\u306f\u7d4c\u7406\u77e5\u8b58\u306e\u5ba2\u89b3\u7684\u628a\u63e1\u306b\u6709\u7528\u3067\u3059\u304c\u3001\u5b66\u3073\u306e\u52d5\u6a5f\u3065\u3051\u3068\u3057\u3066\u3082\u512a\u308c\u3066\u3044\u308b\u3082\u306e\u3068\u601d\u3044\u307e\u3059\u3002\u4eca\u5f8c\u3082\u3001\u7d4c\u7406\u30b9\u30bf\u30c3\u30d5\u306e\u307b\u307c\u5168\u54e1\u304c\u53d7\u9a13\u3059\u308b\u4f53\u5236\u3092\u6574\u3048\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\r\n<\/div>\r\n<\/li>\r\n<li class=\"qa_item\">\r\n<p class=\"question\">FASS\u306e\u5c0e\u5165\u5bfe\u8c61\uff08\u53d7\u9a13\u5bfe\u8c61\uff09\u3068\u305d\u306e\u72d9\u3044\u3084\u6559\u80b2\u4f53\u7cfb\u306e\u4f4d\u7f6e\u3065\u3051\u306f\uff1f<\/p>\r\n<div class=\"answer_area\">\r\n<p class=\"answer\">\u8ab2\u9577\u4ee5\u4e0b\u306f\u53d7\u9a13\u304c\u5fc5\u9808\u3002\u30b9\u30b3\u30a2\u3092\u5206\u6790\u3057\u3066\u3001\u6559\u80b2\u306b\u7d44\u307f\u8fbc\u3080<\/p>\r\n<p class=\"text\">FASS\u306e\u53d7\u9a13\u5bfe\u8c61\u8005\u306f\u65b0\u5165\u793e\u54e1\u304b\u3089\u8ab2\u9577\u7d1a\u4ee5\u4e0b\u306e\u7d4c\u7406\u793e\u54e1\u3067\u3059\u3002\u5f0a\u793e\u306e\u7d4c\u7406\u90e8\u9580\u306b\u306f180\u540d\u8fd1\u304f\u306e\u30b9\u30bf\u30c3\u30d5\u304c\u304a\u308a\u307e\u3059\u304c\u3001\u3053\u308c\u307e\u306780\uff05\u4ee5\u4e0a\u304c\u53d7\u9a13\u3057\u307e\u3057\u305f\u3002\u30b9\u30b3\u30a2\u3092\u5206\u6790\u3059\u308b\u3068\u3001\u8208\u5473\u6df1\u3044\u50be\u5411\u304c\u73fe\u308c\u307e\u3057\u305f\u3002FASS\u306e\u8a66\u9a13\u554f\u984c\u306b\u306f\u8cc7\u7523\u30fb\u6c7a\u7b97\u30fb\u7a0e\u52d9\u30fb\u8cc7\u91d1\u3068\u3044\u30464\u5206\u91ce\u304c\u3042\u308a\u307e\u3059\u304c\u3001\u5f0a\u793e\u7d4c\u7406\u30b9\u30bf\u30c3\u30d5\u304c\u4f38\u3070\u3059\u3079\u304d\u5206\u91ce\u304c\u660e\u78ba\u306b\u53ef\u8996\u5316\u3055\u308c\u3066\u3044\u308b\u306e\u3067\u3059\u3002\u30b8\u30e7\u30d6\u30ed\u30fc\u30c6\u30fc\u30b7\u30e7\u30f3\u3067\u30ab\u30d0\u30fc\u3067\u304d\u306a\u3044\u5206\u91ce\u306e\u30b9\u30ad\u30eb\u30a2\u30c3\u30d7\u306b\u3064\u3044\u3066\u306f\u3001\u4eca\u5f8c\u306e\u793e\u54e1\u6559\u80b2\u306b\u7d44\u307f\u8fbc\u3093\u3067\u3044\u304d\u305f\u3044\u3068\u8003\u3048\u3066\u3044\u307e\u3059\u3002<\/p>\r\n<\/div>\r\n<\/li>\r\n<li class=\"qa_item\">\r\n<p class=\"question\">\u5bfe\u8c61\u3054\u3068\u306b\u8981\u6c42\u3059\u308bFASS\u306e\u30ec\u30d9\u30eb\u306f\uff1f\uff08\u6607\u683c\u6761\u4ef6\u306a\u3069\u51e6\u9047\u3068\u306e\u30ea\u30f3\u30af\u3082\u3042\u308c\u3070\uff09<\/p>\r\n<div class=\"answer_area\">\r\n<p class=\"answer\">\u4fc2\u9577\u7d1a\u3067B\u30e9\u30f3\u30af\u306b\u306a\u308b\u307e\u3067\u7d99\u7d9a\u3057\u3066\u53d7\u9a13\u3002\u65b0\u6559\u80b2\u4f53\u7cfb\u3068\u3082\u30ea\u30f3\u30af<\/p>\r\n<div class=\"image image_tdk_02\">\r\n<img decoding=\"async\" src=\"https:\/\/www.cfo.jp\/fass\/assets\/img\/fass_exam\/fass_exam_casestudy_tdk_02.png\" alt=\"\u4fc2\u9577\u7d1a\u3067B\u30e9\u30f3\u30af\u306b\u306a\u308b\u307e\u3067\u7d99\u7d9a\u3057\u3066\u53d7\u9a13\u3002\u65b0\u6559\u80b2\u4f53\u7cfb\u3068\u3082\u30ea\u30f3\u30af\">\r\n<\/div>\r\n<p class=\"text\">\u4fc2\u9577\u7d1a\u3067B\u30e9\u30f3\u30af\u4ee5\u4e0a\u3092\u6c42\u3081\u3066\u304a\u308a\u3001C\u30e9\u30f3\u30af\u4ee5\u4e0b\u306e\u793e\u54e1\u306f\u7d99\u7d9a\u53d7\u9a13\u306e\u5bfe\u8c61\u3067\u3059\u3002\u305f\u3060\u3001\u30e9\u30f3\u30af\u3092\u4eba\u4e8b\u8a55\u4fa1\u306e\u53c2\u8003\u6750\u6599\u306b\u3059\u308b\u3053\u3068\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u5148\u8ff0\u306e\u3068\u304a\u308a\u3001FASS\u306f\u300c\u5b66\u3073\u306e\u52d5\u6a5f\u3065\u3051\u300d\u306b\u6700\u9069\u306a\u30c4\u30fc\u30eb\u3067\u3059\u3002\u30d7\u30ed\u30b0\u30e9\u30e0\u3068\u306e\u7d10\u3065\u3051\u3067\u3055\u3089\u306b\u52b9\u679c\u3092\u767a\u63ee\u3057\u307e\u3059\u3002<br><br>2015\u5e74\u5ea6\u304b\u3089\u59cb\u52d5\u3057\u305f\u3001\u65b0\u3057\u3044\u7d4c\u7406\u793e\u54e1\u306e\u6559\u80b2\u30d7\u30ed\u30b0\u30e9\u30e0\u306f\u3001\u672c\u793e\u300c\u5165\u793e\u304b\u30892\uff5e3\u5e74\u76ee\u300d\u3001\u4e8b\u696d\u90e8\u300c\u5165\u793e3\u30fb4\u5e74\u76ee\uff5e5\u5e74\u9593\u300d\u3001\u6d77\u5916\uff0f\u5b50\u4f1a\u793e\u300c\u5165\u793e8\uff5e10\u5e74\u76ee\u300d\u306e3\u6bb5\u968e\u3067\u7d4c\u7406\u77e5\u8b58\u3068\u7d4c\u9a13\u3092\u4f38\u3070\u3057\u3066\u3044\u304f\u3068\u3044\u3046\u3082\u306e\u3067\u3059\u3002\u307e\u305a\u306f\u672c\u793e\u3067\u8ca1\u52d9\u3084\u4f1a\u8a08\u306a\u3069\u3092\u5b66\u3073\u3001\u57fa\u790e\u3092\u57f9\u3044\u307e\u3059\u3002\u305d\u306e\u5f8c\u306f\u4e8b\u696d\u90e8\u3067\u73fe\u5834\u306e\u5fdc\u7528\u7684\u306a\u7d4c\u7406\u77e5\u8b58\u3001\u7d4c\u9a13\u3092\u7372\u5f97\u3002\u5b9f\u52d9\u3092\u3068\u304a\u3057\u3066\u672c\u4eba\u306e\u9069\u6027\u3092\u898b\u3044\u3060\u3057\u3001\u6d77\u5916\u3084\u5b50\u4f1a\u793e\u3067\u5e45\u5e83\u3044\u7d4c\u9a13\u3092\u7a4d\u3093\u3067\u3082\u3089\u3046\u3001\u3068\u3044\u3046\u30d5\u30ed\u30fc\u3092\u8a2d\u5b9a\u3057\u3066\u3044\u307e\u3059\u3002<br><br>FASS\u306b\u3064\u304d\u307e\u3057\u3066\u3082\u3001\u3053\u306e\u65b0\u30d7\u30ed\u30b0\u30e9\u30e0\u3068\u30ea\u30f3\u30af\u3055\u305b\u3001\u30ad\u30e3\u30ea\u30a2\u306e\u7bc0\u76ee\u3067\u53d7\u9a13\u3057\u3066\u3082\u3089\u3046\u3001\u3068\u3044\u3046\u30b9\u30c6\u30c3\u30d7\u3092\u69cb\u60f3\u306b\u5165\u308c\u3066\u3044\u308b\u3068\u3053\u308d\u3067\u3059\u3002<\/p>\r\n<\/div>\r\n<\/li>\r\n<li class=\"qa_item\">\r\n<p class=\"question\">\u4eca\u5f8c\u306e\u6559\u80b2\u4e0a\u306e\u8ab2\u984c\u306f\uff1f<\/p>\r\n<div class=\"answer_area\">\r\n<p class=\"answer\">\u6d77\u5916\u52e4\u52d9\u30b9\u30bf\u30c3\u30d5\u304c\u7d4c\u7406\u77e5\u8b58\u306e\u7a7a\u767d\u3092\u57cb\u3081\u308b\u5f79\u5272\u306b\u3082\u671f\u5f85<\/p>\r\n<p class=\"text\">\u73fe\u5728\u306e\u8ab2\u984c\u306e\u4e00\u3064\u306f\u3001\u7d4c\u7406\u793e\u54e1\u306e\u30b8\u30e7\u30d6\u30ed\u30fc\u30c6\u30fc\u30b7\u30e7\u30f3\u3067\u3059\u3002\u793e\u6b7410\u5e74\u8d85\u306e\u30b9\u30bf\u30c3\u30d5\u306e\u591a\u304f\u304c\u6d77\u5916\u306b\u8d74\u4efb\u3057\u307e\u3059\u3002\u6d77\u5916\u3067\u306f\u7d4c\u7406\u4ee5\u5916\u306e\u696d\u52d9\u306b\u643a\u308f\u308b\u3053\u3068\u3082\u591a\u304f\u3001\u65e5\u672c\u306e\u4f1a\u8a08\u5236\u5ea6\u5909\u66f4\u306a\u3069\u306e\u60c5\u5831\u306b\u89e6\u308c\u308b\u6a5f\u4f1a\u3082\u5c11\u306a\u3044\u305f\u3081\u3001\u4e00\u3068\u304a\u308a\u306e\u7d4c\u7406\u30fb\u8ca1\u52d9\u77e5\u8b58\u3092\u7db2\u7f85\u3067\u304d\u308bFASS\u306b\u306f\u305d\u306e\u7a7a\u767d\u3092\u57cb\u3081\u308b\u5f79\u5272\u3082\u671f\u5f85\u3067\u304d\u308b\u3082\u306e\u3068\u8003\u3048\u3066\u3044\u307e\u3059\u3002\u5834\u6240\u3092\u554f\u308f\u305a\u53d7\u3051\u3089\u308c\u308b\u30a4\u30f3\u30bf\u30fc\u30cd\u30c3\u30c8\u8a66\u9a13\u306e\u6d3b\u7528\u3082\u3001\u4eca\u5f8c\u306f\u691c\u8a0e\u3057\u3066\u3044\u304d\u305f\u3044\u3067\u3059\u306d\u3002<\/p>\r\n<\/div>\r\n<\/li>\r\n<\/ul>\r\n<a class=\"back_link\" href=\"https:\/\/www.cfo.jp\/fass\/fass_exam\/casestudy\/\">\u4e00\u89a7\u306b\u623b\u308b<\/a>\r\n<\/div>\r\n<\/section>","protected":false},"excerpt":{"rendered":"<p>FASS\u691c\u5b9a\u3000\u5c0e\u5165\u4e8b\u4f8b \u301cTDK\u301c FASS\u3092\u5c0e\u5165\u3057\u305f\u80cc\u666f\u3068\u7d4c\u7def\u306f\uff1f \u7d4c\u7406\u30b9\u30bf\u30c3\u30d5\u306e\u57fa\u672c\u30b9\u30ad\u30eb\u3092\u6e2c\u308b\u5ba2\u89b3\u7684\u30c4\u30fc\u30eb\u3068\u3057\u3066\u5c0e\u5165 \u5f0a\u793e\u3067\u306f\u3001\u57fa\u672c\u7684\u306b\u591a\u304f\u306e\u7d4c\u7406\u793e\u54e1\u304c\u5165\u793e\u304b\u3089\u4e00\u8cab\u3057\u3066\u7d4c\u7406\u7551\u3092\u6b69\u3093\u3067\u3044\u304d\u307e\u3059\u3002\u3053\u306e\u65b9\u91dd\u306e\u4e0b\u3067\u3001\u7d4c\u7406\u793e 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