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\u30fb\u5f53\u793e\u5b50\u4f1a\u793e\uff08IFRS\u307e\u305f\u306fUSGAAP\u306e\u5728\u5916\u6cd5\u4eba\uff09\u306e\u9023\u7d50\u30d1\u30c3\u30b1\u30fc\u30b8\u306e\u78ba\u8a8d
\n \u30fb\u76e3\u67fb\u6cd5\u4eba\u3078\u306e\u5bfe\u5fdc\uff08\u8cc7\u6599\u63d0\u51fa\u3001\u4f1a\u8a08\u65b9\u91dd\u3084\u51e6\u7406\u306e\u8aac\u660e\u306a\u3069\uff09
\n \u30fb\u6d77\u5916\u4e8b\u696d\u3092\u884c\u3046\u5f53\u793e\u5b50\u4f1a\u793e\u306e\u7d4c\u7406\u696d\u52d9\uff08\u6c7a\u7b97\u696d\u52d9\u3001\u4f1a\u8a08\u65b9\u91dd\u691c\u8a0e\u3001\u76e3\u67fb\u5bfe\u5fdc\u7b49\uff09
\n \u30fb\u5f53\u793e\/\u5f53\u793e\u5b50\u4f1a\u793e\u53ca\u3073\u9023\u7d50\u6c7a\u7b97\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u51e6\u7406\u306e\u7acb\u6848\u3001\u793e\u5185\u5916\u8abf\u6574
\n \u30fb\u5f53\u793e\u306b\u304a\u3051\u308b\u7d4c\u8cbb\u7cbe\u7b97\u4ed5\u8a33\u78ba\u8a8d\u7b49\u306e\u65e5\u5e38\u7d4c\u7406\u696d\u52d9<\/p>\n

\u3010\u6c42\u4eba\u306e\u80cc\u666f\u3001\u7406\u7531\u3011
\n \u30fb\u5f53\u793e\u306e\u6d77\u5916E&P\u4e8b\u696d\u304c\u62e1\u5927\u3059\u308b\u4e2d\u3067\u7d4c\u7406\u90e8 \u6d77\u5916\u7d4c\u7406\u30b0\u30eb\u30fc\u30d7\u306e\u4f53\u5236\u3092\u5f37\u5316\u3059\u3079\u304f\u3001\u7d4c\u9a13\u306e\u6d45\u3044\u30b9\u30bf\u30c3\u30d5\u3092\u6307\u5c0e\u3057\u306a\u304c\u3089\u72ec\u529b\u3067\u5b9f\u52d9\u3092\u884c\u3046\u3053\u3068\u304c\u3067\u304d\u308b\u3001\u540c\u30b0\u30eb\u30fc\u30d7\u306e\u4e2d\u6838\u3092\u62c5\u3046\u4eba\u6750\u3092\u52df\u96c6\u3059\u308b\u3002<\/p>\n

\u3010\u30dd\u30b8\u30b7\u30e7\u30f3\u30fb\u696d\u52d9\u306e\u9b45\u529b\u3011
\n 1. \u591a\u69d8\u306a\u7d4c\u9a13\u3092\u901a\u3058\u3066\u5c02\u9580\u6027\u3092\u6df1\u3081\u308b
\n \u9023\u7d50\u30d1\u30c3\u30b1\u30fc\u30b8\u306e\u78ba\u8a8d\u3001\u5b50\u4f1a\u793e\u306e\u6c7a\u7b97\u696d\u52d9\u3001\u4f1a\u8a08\u65b9\u91dd\u306e\u691c\u8a0e\u3001\u76e3\u67fb\u5bfe\u5fdc\u3001\u9023\u7d50\u6c7a\u7b97\u306e\u30b5\u30dd\u30fc\u30c8\u306a\u3069\u3001\u6c7a\u7b97\u306b\u4fc2\u308b\u5e45\u5e83\u3044\u696d\u52d9\u306b\u643a\u308f\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u307e\u305f\u3001\u7d4c\u7406\u90e8\u5185\u3067\u306e\u30ed\u30fc\u30c6\u30fc\u30b7\u30e7\u30f3\u306b\u3088\u308a\u3001\u5c06\u6765\u7684\u306b\u306f\u7ba1\u7406\u4f1a\u8a08\u3084\u8ca1\u52d9\u3068\u3044\u3063\u305f\u95a2\u9023\u5206\u91ce\u3067\u306e\u7d4c\u9a13\u3001\u3042\u308b\u3044\u306f\u7ba1\u7406\u8077\u3068\u3057\u3066\u306e\u30ad\u30e3\u30ea\u30a2\u30a2\u30c3\u30d7\u3082\u671f\u5f85\u3067\u304d\u307e\u3059\u3002\u591a\u69d8\u306a\u696d\u52d9\u7d4c\u9a13\u3092\u901a\u3058\u3066\u3001\u7d4c\u7406\u30fb\u8ca1\u52d9\u5206\u91ce\u306b\u304a\u3051\u308b\u5305\u62ec\u7684\u306a\u5c02\u9580\u6027\u3092\u9ad8\u3081\u308b\u3053\u3068\u304c\u53ef\u80fd\u3067\u3059\u3002<\/p>\n

2. \u30b0\u30ed\u30fc\u30d0\u30eb\u306a\u74b0\u5883\u3067\u306e\u30ad\u30e3\u30ea\u30a2\u69cb\u7bc9
\n \u5728\u5916\u5b50\u4f1a\u793e\u306e\u9023\u7d50\u30d1\u30c3\u30b1\u30fc\u30b8\u78ba\u8a8d\u3084\u4e8b\u696d\u7ba1\u7406\u306b\u304a\u3044\u3066\u306f\u3001\u6d77\u5916\u306e\u4e8b\u696d\u62e0\u70b9\u3068\u306e\u9023\u643a\u3084\u3001IFRS\u7b49\u306b\u57fa\u3065\u3044\u305f\u5b9f\u52d9\u7d4c\u9a13\u3092\u7a4d\u3080\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u307e\u305f\u3001\u305d\u308c\u3089\u306e\u7d4c\u9a13\u3092\u3082\u3068\u306b\u5c06\u6765\u7684\u306a\u6d77\u5916\u99d0\u5728\u306e\u6a5f\u4f1a\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n

3. \u30c1\u30fc\u30e0\u30ef\u30fc\u30af\u3068\u4e3b\u4f53\u6027\u3092\u6d3b\u304b\u305b\u308b\u74b0\u5883
\n \u793e\u5185\u5916\u306e\u95a2\u4fc2\u8005\u3068\u5186\u6ed1\u306a\u30b3\u30df\u30e5\u30cb\u30b1\u30fc\u30b7\u30e7\u30f3\u3092\u53d6\u308a\u306a\u304c\u3089\u696d\u52d9\u3092\u9032\u3081\u308b\u3053\u3068\u304c\u6c42\u3081\u3089\u308c\u307e\u3059\u3002\u307e\u305f\u3001\u554f\u984c\u3084\u8ab2\u984c\u3092\u7a4d\u6975\u7684\u306b\u767a\u898b\u3057\u3001\u4e3b\u4f53\u7684\u306b\u5bfe\u5fdc\u3059\u308b\u59ff\u52e2\u304c\u91cd\u8996\u3055\u308c\u308b\u305f\u3081\u3001\u3054\u81ea\u8eab\u306e\u30a2\u30a4\u30c7\u30a2\u3084\u6539\u5584\u63d0\u6848\u3092\u6d3b\u304b\u3057\u3001\u30c1\u30fc\u30e0\u3092\u63a8\u9032\u3057\u3066\u3044\u304f\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u4e3b\u4f53\u6027\u3068\u5354\u8abf\u6027\u3092\u517c\u306d\u5099\u3048\u3001\u30c1\u30fc\u30e0\u3068\u5171\u306b\u6210\u9577\u3057\u3066\u3044\u3051\u308b\u74b0\u5883\u3067\u3059\u3002<\/p>\n

\u3010\u30ad\u30e3\u30ea\u30a2\u30d7\u30e9\u30f3\u3011
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