T4 内部統制 / IFRS / RCM · 公認会計士 · 2026-05-18

在外子会社 連結 IFRS 変換 4 領域 機能通貨 判定

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  "query": "在外子会社 連結 IFRS 変換 4 領域 機能通貨 判定",
  "direct_answer": "機能通貨は (a) 主要収益・支出通貨、(b) 資金調達通貨、(c) 営業活動キャッシュ保管通貨 から判定 (IAS 21 §9)。連結期末日 3 ヶ月以内ズレ許容。",
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  "freshness": "2026-05-18",
  "provider": {
    "name": "Bookyou株式会社",
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