令和5年度税制改正において、完全子会社株式について一部の持分を残す株式分配のうち、当該一部の持分が当該完全子会社の株式の発行済株式総数の20％未満となる株式分配について、他の一定の要件を満たす場合には、完全子会社株式のすべてを分配する場合と同様に、課税の対象外とされる特例措置、いわゆるパーシャルスピンオフ税制が新たに設けられました。これを受けて、2023年3月に開催された第497回企業会計基準委員会において、事業を分離・独立させる手段であるスピンオフの会計処理を検討することが企業会計基準諮問会議より当委員会に提言され、当該取引に係る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3月18日開催の第522回企業会計基準委員会において、以下の改正企業会計基準適用指針 (以下合わせて「本適用指針」という。) の公表を承認しましたので、本日公表いたします。

・ 改正企業会計基準適用指針第2号「自己株式及び準備金の額の減少等に関する会計基準の適用指針」
・ 改正企業会計基準適用指針第28号「税効果会計に係る会計基準の適用指針」

ASBJウェブサイト

詳細については、ASBJウェブサイトをご覧ください。
「自己株式及び準備金の額の減少等に関する会計基準の適用指針」等の公表

The International Accounting Standards Board (IASB) has published a package of proposals aimed at enhancing the information companies provide to investors about acquisitions.

Acquisitions continue to play a significant role in the global economy, with deals totalling US$3.2 trillion announced in 2023, according to data from Bain & Company[1]. Investors need to understand the management decisions behind important acquisitions.

The proposals in the Exposure Draft published today respond to stakeholder feedback that reporting on acquisitions poses difficulties for both investors and companies:

・ Investors lack sufficient and timely information about acquisitions and post-acquisition performance.
・ Companies seek to provide useful information to investors but see risks and costs in providing some information, particularly commercially sensitive information that could be used by competitors.

Stakeholders have also expressed concern about the effectiveness and complexity of the impairment test for operations which have been allocated goodwill.

The IASB is proposing amendments to IFRS 3 Business Combinations. The proposed amendments would require companies to report the objectives and related performance targets of their most important acquisitions, including whether these are met in subsequent years. Companies would also be required to provide information about the expected synergies for all material acquisitions. However, companies would not be required to disclose information that could compromise their acquisition objectives.

The IASB also proposes related amendments to IAS 36 Impairment of Assets to make targeted improvements to the impairment test.

Andreas Barckow, Chair of the IASB, said:

More transparency about acquisitions is critical to investor confidence. In developing this package of proposals, the IASB has maintained an active dialogue with all stakeholders. Our aim is to ensure a balanced approach to enhancing the information companies provide to investors about acquisitions, while also considering the risks and costs to companies.

The IASB is inviting feedback on these proposals. The comment period for the Exposure Draft Business Combinations—Disclosures, Goodwill and Impairment is open until 15 July 2024.

IASBウェブサイト

なお、本公開草案についてのコメントの提出期限は、2024年7月15日です。

詳細については、IASBウェブサイトをご覧ください。
IASB consults on proposals to improve reporting of acquisitions