IASB issues narrow-scope amendments to classification and measurement requirements for financial instruments
国際会計基準審議会 (IASB) は本日 (2024年5月30日)、IFRS9「金融商品」の分類及び測定に関する改訂を公表しました。この改訂は、要求事項をより理解しやすく一貫性のあるものにすることで、会計実務の多様性に対処するものです。(冒頭文をDeepLにより翻訳、一部補正しました。)
Read MoreThe 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.
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IASB issues narrow-scope amendments to classification and measurement requirements for financial instruments