我が国においては、企業が投資する組合等への出資の評価に関して、当該組合等の構成資産が金融資産に該当する場合には企業会計基準第10号「金融商品に関する会計基準」 (以下「金融商品会計基準」という。) に従って評価し、当該組合等への出資者である企業の会計処理の基礎とするとしています (移管指針第9号「金融商品会計に関する実務指針」第132項)。この点、金融商品会計基準は、市場価格のない株式について取得原価をもって貸借対照表価額とする (金融商品会計基準第19項) としているため、企業が投資する組合等の構成資産が市場価格のない株式である場合、これらについても取得原価で評価することとなります。

当該定めに関して、近年、ファンドに非上場株式を組み入れた金融商品が増加しており、これらの非上場株式を時価評価することによって、財務諸表の透明性が向上し、投資家に対して有用な情報が開示及び提供されることになり、その結果、国内外の機関投資家からより多くの成長資金がベンチャーキャピタルファンド等に供給されることが期待されるとして、ベンチャーキャピタルファンドに相当する組合等の構成資産である市場価格のない株式を時価評価するようにすみやかに会計基準を改正すべきとの要望が聞かれました。

こうした状況を受けて、企業会計基準諮問会議から提言がなされ、これを踏まえ、2023年12月に開催された第516回企業会計基準委員会において、ベンチャーキャピタルファンドに相当する組合等の構成資産である市場価格のない株式を中心とする範囲に限定し、上場企業等が保有するベンチャーキャピタルファンドの出資持分に係る会計上の取扱いの見直しを目的として会計基準の開発に着手することとし、検討を重ねてまいりました。

今般、2024年9月18日開催の第533回企業会計基準委員会において、移管指針公開草案第15号 (移管指針第9号の改正案)「金融商品会計に関する実務指針 (案)」(以下「本公開草案」という。) の公表を承認しましたので、本日公表いたします。

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移管指針公開草案第15号 (移管指針第9号の改正案)「金融商品会計に関する実務指針 (案)」の公表

The International Accounting Standards Board (IASB) has today announced a public consultation on proposed amendments aimed at helping companies to account for their investments in associates and joint ventures. The proposals respond to stakeholders’ questions on how to apply the equity method.

IAS 28 Investments in Associates and Joint Ventures sets out how companies report on these investments applying the equity method.

The proposed amendments add to and clarify how to apply the equity method by answering application questions the IASB has received over a number of years. The IASB is also proposing new disclosure requirements that will enhance the information companies provide about these investments. The IASB expects the proposed amendments will reduce diversity in practice and provide users of financial statements with more comparable and useful information.

IAS 28 was first published in 1989 and the IASB has taken this opportunity to reorder the Standard in a logical and consistent way to help companies with the application of the Standard.

The IASB invites stakeholders to provide feedback on the proposed amendments. The comment period is open until 20 January 2025.

Following the consultation period, the IASB will consider the feedback and decide how to proceed.

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詳細については、IASBウェブサイトをご覧ください。
IASB proposes improvements to the equity method

The International Accounting Standards Board (IASB) today published a consultation document, proposing eight examples to illustrate how companies apply IFRS Accounting Standards when reporting the effects of climate-related and other uncertainties in their financial statements.

The IASB developed these illustrative examples¹ in response to strong demand from stakeholders, particularly from investors. They expressed concerns that information about climate-related uncertainties in financial statements was sometimes insufficient or appeared to be inconsistent with information provided outside the financial statements. To respond to these concerns, the IASB’s proposed examples aim to:

• improve transparency of information in financial statements; and
• strengthen the connection between financial statements and other parts of a company’s reporting, such as sustainability disclosures.

The eight illustrative examples focus on areas such as materiality judgements, disclosures about assumptions and estimation uncertainties, and disaggregation of information. The principles and requirements illustrated in these examples apply equally to other types of uncertainties² beyond climate-related uncertainties.

These illustrative examples are one of several actions that the IASB is undertaking to help improve the reporting of climate-related and other uncertainties in financial statements.

In developing these examples, the IASB collaborated with members of the International Sustainability Standards Board (ISSB) and its technical staff. This collaboration helped ensure that the illustrative examples work with the ISSB’s sustainability-related disclosure requirements.

Andreas Barckow, Chair of the IASB, said:

Investors have clearly communicated that they factor climate-related risks into their decision-making process. Although our Accounting Standards already address such risks, we have identified a need for illustrative examples to improve the application of these requirements. Our proposed examples aim to provide this clarity, helping companies better communicate in their financial statements how climate-related and other uncertainties affect their financial position and performance.

The illustrative examples do not add to or change the requirements in IFRS Accounting Standards. Instead, they provide guidance on how the requirements in the Standards should be applied to provide investors with better information about climate-related risks and other uncertainties.

The IASB invites all stakeholders to provide feedback on the proposed illustrative examples. The comment period is open until 28 November 2024.

The IASB will consider stakeholders’ feedback and decide whether to proceed with the proposed illustrative examples to accompany IFRS Accounting Standards.

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詳細については、IASBウェブサイトをご覧ください。
IASB proposes illustrative examples to improve reporting of climate-related and other uncertainties in financial statements

The International Accounting Standards Board (IASB) has today published proposals in an Exposure Draft to address accounting issues that affect companies that translate financial information from a non-hyperinflationary currency to a hyperinflationary currency. These proposals, which are narrow-scope amendments to IAS 21 The Effects of Changes in Foreign Exchange Rates, introduce translation requirements for these companies. The IASB expects the proposed translation requirements to improve information for users of financial statements while being simple and cost-effective for companies to apply.

In a hyperinflationary economy, financial information is useful only if it reflects a measure of current purchasing power of the currency. Applying IAS 21 today does not always result in that outcome and in some cases has led to diversity in accounting practice.

Benefits of the proposed amendments include:

• more consistent and useful information in financial statements presented in hyperinflationary currencies;
• removal of diversity in accounting practices related to translation into a hyperinflationary currency;
• improved comparability of financial statements among companies and jurisdictions; and
• simpler and low-cost accounting requirements for affected companies.

The Exposure Draft is open for comment until 22 November 2024. The IASB is seeking feedback on the proposed amendments from interested or affected stakeholders.

Following the consultation period, the IASB will consider all comments received before deciding whether to proceed with the amendments to IAS 21.

IASBウェブサイト

詳細については、IASBウェブサイトをご覧ください。
IASB proposes amendments for translating financial information into hyperinflationary currencies

我が国の会計基準は、当委員会が設立される前は、会計基準については企業会計審議会が公表し、実務上の取扱い等を示す企業会計に関する実務指針 (Ｑ＆Ａを含む。以下「実務指針等」という。) については日本公認会計士協会が公表していました。2001年に当委員会が設立された後は、新しい会計基準、適用指針及び実務対応報告についてはいずれについても当委員会が公表することとしています。日本公認会計士協会が公表した実務指針等については包括的に当委員会に引き継ぐことはせず、引き継げるものから引き継ぐ形をとっていますが、多くの実務指針等はまだ日本公認会計士協会に残されています。

こうした状況を受けて、当委員会及び日本公認会計士協会は、日本公認会計士協会が公表した実務指針等を当委員会に移管するプロジェクトについての考え方を示し、関係者からの意見を募集することを目的として2023年6月に「日本公認会計士協会が公表した実務指針等の移管に関する意見の募集」(以下「意見募集文書」という。) を公表しました。また、2023年11月開催の理事会では「企業会計基準及び修正国際基準の開発に係る適正手続に関する規則」が改正され、企業会計基準等に新たに「移管指針」の区分が設けられました。

当委員会では、意見募集文書に対して寄せられた意見を踏まえ、会計に関する指針のみを扱う実務指針等の移管について検討を重ねてまいりました。 今般、2024年6月20日開催の第528回企業会計基準委員会において、以下の移管指針「移管指針の適用」等 (以下「本移管指針」という。) の公表を承認しましたので、本日公表いたします。

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尚、本移管指針等は、公表日以後適用されます。また同日、JICPAから「移管に伴う会計制度委員会が公表した実務指針等の廃止について」が公表されています。

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移管指針「移管指針の適用」等の公表

The International Accounting Standards Board (IASB) today issued amendments to the classification and measurement requirements in IFRS 9 Financial Instruments. The amendments will address diversity in accounting practice by making the requirements more understandable and consistent. Read Amendments to the Classification and Measurement of Financial Instruments—Amendments to IFRS 9 and IFRS 7.

These amendments respond to feedback from the 2022 Post-implementation Review of the Accounting Standard and clarify the requirements in areas where stakeholders have raised concerns, or where new issues have emerged since IFRS 9 was issued.

These include:

• Clarifying the classification of financial assets with environmental, social and corporate governance (ESG) and similar features—ESG-linked features in loans could affect whether the loans are measured at amortised cost or fair value. Stakeholders asked how to determine how such loans should be measured based on the characteristics of the contractual cash flows. To resolve any potential diversity in practice, the amendments clarify how the contractual cash flows on such loans should be assessed.
• Settlement of liabilities through electronic payment systems—stakeholders highlighted challenges in applying the derecognition requirements in IFRS 9 to the settlement of a financial asset or a financial liability via electronic cash transfers. The amendments clarify the date on which a financial asset or financial liability is derecognised. The IASB also decided to develop an accounting policy option to allow a company to derecognise a financial liability before it delivers cash on the settlement date if specified criteria are met.

With these amendments, the IASB has also introduced additional disclosure requirements to enhance transparency for investors regarding investments in equity instruments designated at fair value through other comprehensive income and financial instruments with contingent features, for example features tied to ESG-linked targets.

Andreas Barckow, IASB Chair, said:

Loans with ESG-linked features are becoming more prevalent. The IASB responded to requests to clarify the measurement of such instruments in a timely manner.

It is also important for companies to assess their payment systems for potential impact in time for the effective date.

The amendments are effective for annual reporting periods beginning on or after 1 January 2026.

IASBウェブサイト

詳細については、IASBウェブサイトをご覧ください。
IASB issues narrow-scope amendments to classification and measurement requirements for financial instruments

The International Accounting Standards Board (IASB) today completed its work to improve the usefulness of information presented and disclosed in financial statements. The new Standard, IFRS 18 Presentation and Disclosure in Financial Statements, will give investors more transparent and comparable information about companies’ financial performance, thereby enabling better investment decisions. It will affect all companies using IFRS Accounting Standards.

IFRS 18 introduces three sets of new requirements to improve companies’ reporting of financial performance and give investors a better basis for analysing and comparing companies:

Improved comparability in the statement of profit or loss (income statement)

Currently there is no specified structure for the income statement. Companies choose their own subtotals to include. Often companies report an operating profit but the way operating profit is calculated varies from company to company, reducing comparability.¹

IFRS 18 introduces three defined categories for income and expenses—operating, investing and financing—to improve the structure of the income statement, and requires all companies to provide new defined subtotals, including operating profit. The improved structure and new subtotals will give investors a consistent starting point for analysing companies’ performance and make it easier to compare companies.

Enhanced transparency of management-defined performance measures

Many companies provide company-specific measures, often referred to as alternative performance measures. Investors find this information useful. However, most companies don’t currently provide enough information to enable investors to understand how these measures are calculated and how they relate to the required measures in the income statement.

IFRS 18 therefore requires companies to disclose explanations of those company-specific measures that are related to the income statement, referred to as management-defined performance measures. The new requirements will improve the discipline and transparency of management-defined performance measures, and make them subject to audit.

More useful grouping of information in the financial statements

Investor analysis of companies’ performance is hampered if the information provided by companies is too summarised or too detailed. IFRS 18 sets out enhanced guidance on how to organise information and whether to provide it in the primary financial statements² or in the notes. The changes are expected to provide more detailed and useful information. IFRS 18 also requires companies to provide more transparency about operating expenses, helping investors to find and understand the information they need.

IASBウェブサイト

詳細については、IASBウェブサイトをご覧ください。
New IFRS Accounting Standard will aid investor analysis of companies’ financial performance

2021年10月に経済協力開発機構 (OECD) /主要20か国・地域 (G20) の「BEPS包摂的枠組み (Inclusive Framework on Base Erosion and Profit Shifting) 」において、当該枠組みの各参加国によりグローバル・ミニマム課税について合意が行われています。これを受けて、我が国においても国際的に合意されたグローバル・ミニマム課税のルールのうち所得合算ルール (Income Inclusion Rule (IIR) ) に係る取扱いが2023年3月28日に成立した「所得税法等の一部を改正する法律」 (令和5年法律第3号) において定められ、2024年4月1日以後開始する対象会計年度から適用することとされています。これは、一定の要件を満たす多国籍企業グループ等の国別の利益に対して最低15%の法人税を負担させることを目的とし、当該課税の源泉となる純所得 (利益) が生じる企業と納税義務が生じる企業が相違する新たな税制とされています。現行の会計基準等では、当該税制に係る法人税等 (当期税金) 及び当該法人税等に関する税効果会計をどのように取り扱うかが明らかでないとの意見が聞かれたことから、当委員会では2023年1月より審議を開始し、税効果会計の取扱いについては、2023年3月に実務対応報告第44号「グローバル・ミニマム課税に対応する法人税法の改正に係る税効果会計の適用に関する当面の取扱い」を公表しました。その後、当委員会において、グローバル・ミニマム課税制度に係る法人税等 (当期税金) 及び同制度適用後の税効果会計の取扱いについて審議を行ってまいりました。

今般、2024年3月18日開催の第522回企業会計基準委員会において、グローバル・ミニマム課税制度に係る法人税等 (当期税金) に関する標記の「グローバル・ミニマム課税制度に係る法人税等の会計処理及び開示に関する取扱い」 (以下「本実務対応報告」という。) の公表を承認しましたので、本日公表いたします。

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「グローバル・ミニマム課税制度に係る法人税等の会計処理及び開示に関する取扱い」等の公表