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18 July 2013

IASB(国際会計基準審議会)、財務報告に関する概念フレームワークについてディスカッション・ペーパーを公表、意見受付期限は2014年1月14日


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IASB published for public comment a Discussion Paper exploring possible changes to the IASB's Conceptual Framework for Financial Reporting. The Discussion Paper is the first step towards issuing a revised Conceptual Framework. It is available for comment until 14 January, 2014.


The Conceptual Framework sets out the concepts that underlie the preparation and presentation of financial statements.  It identifies principles for the IASB to use when it develops and revises its IFRS.

The existing Conceptual Framework has enabled the IASB to develop high quality IFRS that have improved financial reporting.  However, it does not cover some important areas and some guidance needs updating.

In 2011, the IASB carried out an extensive public consultation to assist in identifying priorities for its agenda.  Most respondents to that consultation identified work on the Conceptual Framework as a high priority.

This Discussion Paper is designed to obtain initial views and comments on important issues that the IASB will consider as it develops an Exposure Draft of a revised Conceptual Framework.  The issues include:

  • definitions of assets and liabilities;
  • recognition and derecognition;
  • the distinction between equity and liabilities;
  • measurement;
  • presentation and disclosure; and
  • other comprehensive income.

Commenting on the publication of the Discussion Paper, Hans Hoogervorst, Chairman of the IASB said: “The Conceptual Framework underpins the work of the IASB and affects all IFRS that we develop.  This Discussion Paper gives people the opportunity to help us to shape the future of financial reporting by discussing the concepts that drive our work.”

Press release

Discussion paper



© IASB - International Accounting Standards Board


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