18 October 2011

FEE（欧州会計士連盟）がIASB（国際会計基準審議会）のIFRS（国際財務報告基準）第9号の強制施行日に関するED（公開草案）ついてコメント

As a founding organisation of EFRAG, FEE has also contributed to the EFRAG consultation process by submitting on 18 October 2011 the FEE comments.

FEE is supportive of the Board’s intention to defer the mandatory effective date of IFRS 9 and argues that setting a fixed effective date in current circumstances – when completion of most of the financial instruments projects and possibly macro-hedging have been delayed to late 2011 or 2012 - should be reconsidered.

The ED confirms how important it is to allow reporting entities to apply the requirements of all phases of IFRS 9 simultaneously. Moreover, FEE believes it is vital that the remaining phases of the whole project are completed to a high standard, allowing sufficient time for outreach activities and also the due process.

As FEE stated in its letter on 'Effective Dates and Transition Methods' issued to the Board on 10 February 2011, FEE is of the opinion that the mandatory effective date for the implementation of all phases of IFRS 9 and the other major projects currently under consideration of the Board ('Revenue from Contracts with Customers, Leases including Accounting by the Lessor, Insurance Contracts and Financial Instruments' (IFRS 9)) should be 36 months from their issuance.

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