Exposure draft Offsetting Financial Assets and Financial Liabilities and supplementary document Financial Instruments: Impairment published
PDFのファイルをダウンロードしたので、読んだら要約するかも。
コメントは
”exposure draft Offsetting Financial Assets and Financial Liabilities”は４月２８日で、概要は、
Under current accounting requirements, the circumstances when financial assets and financial liabilities may be presented on an entity’s balance sheet as a single net amount, or as two gross amounts, differs depending on whether the entity reports using International Financial Reporting Standards (IFRSs) or US generally accepted accounting principles (GAAP). The accounting differences result in the single largest quantitative difference in reported numbers in balance sheets prepared in accordance with IFRSs and US GAAP.
This reduces the comparability of these balance sheets, and is especially prominent in the presentation of derivative assets and derivative liabilities by financial institutions.
As a result, users of financial statements have requested that the boards find a common solution for offsetting these items. Proposing a common solution is also consistent with requests from the G20 and the Financial Stability Board.
もう一つは"Supplementary to Financial Instruments: Amortised Cost and Impairment"でコメントの受付は４月１日。
こちらは８０ページ以上もあるので、読むのに時間がかかりそう〜。
FASBとIASBのJoint ProjectsのWork Planもダウンロードしたので、IFRS Convervionがどういう状況なのかを把握する所から始めるのかな。出遅れてしまいました。
