13 March 2012

進行中のプロジェクト及びその他のトピックについて議論したIASB（国際会計基準審議会）とEFRAG（欧州財務報告アドバイザリー・グループ）

Led by Hans Hoogervorst, IASB Chairman, and Françoise Flores, EFRAG Chairman, the meeting focused on the four major open projects: Insurance, Leases, Financial Instruments and Revenue Recognition. In addition to general updates, the IASB provided a preliminary assessment of the comments that have been received on the exposure of the revised revenue recognition proposals, while the EFRAG updated the IASB on the results of their field tests on these proposals. The EFRAG also commented on the Leases project, on the IASB’s project to make limited improvements to the classification and measurement model in IFRS 9, and discussed its plans to field test the IASB’s general hedge accounting Review Draft.

In other matters, the recent ESMA paper on ‘materiality’ was discussed, as was EFRAG’s forthcoming discussion paper on the Disclosure Framework. The IASB and EFRAG also addressed the potential for coordination on research projects, the due process for the IASB’s forthcoming post-implementation reviews and how user outreach can be co-ordinated.

Hans Hoogervorst, IASB Chairman, commented: “The IASB’s regular meetings with the EFRAG provide an important opportunity to discuss ongoing projects and other related matters. At this meeting, the EFRAG’s update on feedback received from participants in industry workshops on the revenue recognition proposals was of particular interest. The IASB appreciates the EFRAG’s initiative in arranging these workshops.“

Françoise Flores, EFRAG Chairman, said: “This first meeting under the leadership of Hans Hoogervorst has been an opportunity for the EFRAG to welcome the direction that Hans Hoogervorst set for the IASB, as indicated in his Mexico speech. We also welcome the positive and direct dialogue encompassing not only Revenue Recognition but also Leases, Financial Instruments and Insurance.”

Joint press release

© EFRAG - European Financial Reporting Advisory Group