国際会計基準(IFRS)が日本で導入されてから5年。2015年度からは26社が導入予定だ。
「何社が導入予定」という社数報道が過熱する一方で、IFRS導入企業が実際にどんな決算をしているかの中身についてはこれまで検証されてこなかった。
同業他社との比較が困難な異常事態や、ROEの急激な低下、IFRS導入で黒字化する不可思議なからくりに迫る!
本誌は『週刊東洋経済』2015年4月11日号掲載の14ページ分を電子化したものです。
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