{"id":15361,"date":"2013-05-09T10:15:01","date_gmt":"2013-05-09T01:15:01","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=15361"},"modified":"2014-03-28T15:39:50","modified_gmt":"2014-03-28T06:39:50","slug":"accounting-article-5","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/accounting-article-5\/","title":{"rendered":"\u4f1a\u8a08\u30ea\u30ec\u30fc\u30a8\u30c3\u30bb\u30a4\u3000\u3010\u7b2c\uff15\u56de\u3011\u300cIFRS\u8ca1\u52d9\u8af8\u8868\u306f\u6295\u8cc7\u5bb6\u306b\u3068\u3063\u3066\u6709\u7528\u304b\uff1f\u300d"},"content":{"rendered":"

\u4f1a\u8a08\u30ea\u30ec\u30fc\u30a8\u30c3\u30bb\u30a4<\/strong><\/h4>\n

\u3010\u7b2c\uff15\u56de\u3011<\/strong><\/h4>\n

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\u524dIASB\u7406\u4e8b\u3000Warren McGregor<\/strong><\/p>\n

 <\/p>\n

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\uff0a\uff11<\/span>\u3000PricewaterhouseCoopers, 2007. Corporate reporting. Is it what investment professionals want? International survey of investors\u2019 and analysts\u2019 views on the information that companies provide<\/em>, p 8. The countries surveyed were the UK, USA, Canada, Germany, Australia and France.<\/span><\/p>\n

 <\/p>\n

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\u6295\u8cc7\u5bb6\u306f\u3001\u4f01\u696d\u304c\u7528\u3044\u3066\u3044\u308b\u5831\u544a\u30d5\u30ec\u30fc\u30e0\u30ef\u30fc\u30af\u306b\u7fd2\u719f\u3057\u3066\u3044\u306a\u3044\u5834\u5408\u306b\u306f\u3001\u6b21\u306e\uff12\u3064\u306e\u3046\u3061\u306e\uff11\u3064\u3092\u884c\u3046\u3067\u3042\u308d\u3046\u3002<\/p>\n

\u5f7c\u3089\u306f\u3001\u305d\u306e\u5831\u544a\u30d5\u30ec\u30fc\u30e0\u30ef\u30fc\u30af\u3092\u7406\u89e3\u3059\u308b\u52aa\u529b\u3092\u3059\u308b\u6e96\u5099\u304c\u3067\u304d\u3066\u3044\u306a\u3044\u306e\u3067\u5f53\u8a72\u4f01\u696d\u306b\u6295\u8cc7\u3092\u3057\u306a\u3044\u304b\u3001\u53c8\u306f\u3001\u5f53\u8a72\u4f01\u696d\u3078\u306e\u6295\u8cc7\u306e\u30b3\u30b9\u30c8\u3092\u5024\u4ed8\u3051\u3059\u308b\u969b\u306b\u30d7\u30ec\u30df\u30a2\u30e0\u3092\u8ab2\u3059\u304b\u3001\u3069\u3061\u3089\u304b\u3092\u3059\u308b\u3067\u3042\u308d\u3046\u3002
\n\u305d\u306e\u30d7\u30ec\u30df\u30a2\u30e0\u306f\u3001\u6642\u3068\u3057\u3066\uff08\u8ca1\u52d9\u5831\u544a\u306e\uff09\u4e0d\u78ba\u5b9f\u6027\u306b\u5bfe\u3059\u308b\u30d7\u30ec\u30df\u30a2\u30e0\u3068\u8868\u73fe\u3055\u308c\u308b\u304c\u3001\u8cc7\u91d1\u8abf\u9054\u306e\u30b3\u30b9\u30c8\u3092\u5897\u52a0\u3055\u305b\u308b\u3002\u3042\u308b\u4eba\u3005\u306f\u3001\u6295\u8cc7\u5bb6\u3084\u30a2\u30ca\u30ea\u30b9\u30c8\u306f\u3001IFRS\u8ca1\u52d9\u8af8\u8868\u306b\u660e\u78ba\u306b\u652f\u6301\u3092\u793a\u3057\u3066\u304a\u3089\u305a\u3001IFRS\u8ca1\u52d9\u8af8\u8868\u306b\u3064\u3044\u3066\u4f01\u696d\u7d4c\u55b6\u8005\u306b\u554f\u3044\u6b63\u3059\u3053\u3068\u306b\u7a4d\u6975\u7684\u3067\u306f\u306a\u3044\u3068\u4e3b\u5f35\u3057\u3066\u3044\u308b\u304c\u3001\u3053\u308c\u4ee3\u308f\u308b\u65b9\u6cd5\u306f\u3001\u597d\u307e\u3057\u3044\u3082\u306e\u3067\u306f\u306a\u304f\u3001\u7a76\u6975\u7684\u306b\u306f\u3001\u6295\u8cc7\u5bb6\u53ca\u3073\u4f01\u696d\u306b\u3068\u3063\u3066\u4fbf\u76ca\u306e\u5c11\u306a\u3044\u3082\u306e\u3067\u3042\u308d\u3046\u3002<\/p>\n

\u8ca1\u52d9\u8af8\u8868\u306e\u5229\u7528\u8005\u306e\u30cb\u30fc\u30ba\u3092\u6e80\u305f\u3059\u76ee\u7684\u3092\u3082\u3063\u3066\u3001\u72ec\u7acb\u3057\u305f\u56fd\u969b\u7684\u306a\u4f1a\u8a08\u57fa\u6e96\u8a2d\u5b9a\u4e3b\u4f53\u306b\u3088\u3063\u3066\u958b\u767a\u3055\u308c\u305f\u57fa\u6e96\u306b\u6e96\u62e0\u3057\u3066\u4f5c\u6210\u3055\u308c\u305f\u8ca1\u52d9\u8af8\u8868\u306f\u3001\u6295\u8cc7\u5bb6\u3084\u30a2\u30ca\u30ea\u30b9\u30c8\u306b\u5bfe\u3057\u3066\u3001\u4f01\u696d\u306e\u696d\u7e3e\u53ca\u3073\u8ca1\u653f\u72b6\u614b\u3092\u8a55\u4fa1\u3057\u3001\u305d\u3057\u3066\u3001\u4e16\u754c\u4e2d\u306e\u4ed6\u306e\u4f01\u696d\u3068\u6bd4\u8f03\u3059\u308b\u305f\u3081\u306e\u5ba2\u89b3\u7684\u306a\u67a0\u7d44\u307f\u3092\u63d0\u4f9b\u3059\u308b\u3002<\/p>\n

\u3053\u306e\u3088\u3046\u306a\u67a0\u7d44\u307f\u3092\u6301\u3064\u304b\u3001\u6301\u3063\u3066\u3044\u306a\u3044\u304b\u3068\u3044\u3046\u9078\u629e\u80a2\u306b\u76f4\u9762\u3059\u308b\u5408\u7406\u7684\u306a\u6295\u8cc7\u5bb6\u306f\u3001\u660e\u3089\u304b\u306b\u524d\u8005\u3092\u597d\u3080\u3067\u3042\u308d\u3046\u3002<\/p>\n

 <\/p>\n

IFRS\u8ca1\u52d9\u8af8\u8868\u306f\u8907\u96d1\u3059\u304e\u308b<\/strong><\/h4>\n

\u6295\u8cc7\u5bb6\u3084\u30a2\u30ca\u30ea\u30b9\u30c8\u306b\u3068\u3063\u3066\u306eIFRS\u8ca1\u52d9\u8af8\u8868\u306e\u6709\u7528\u6027\u306b\u5bfe\u3057\u3066\u7591\u554f\u3092\u5448\u3059\u308b\u4eba\u3005\u306b\u3088\u308b\u5171\u901a\u3057\u305f\u6279\u5224\u306f\u3001\u8ca1\u52d9\u8af8\u8868\u304c\u8907\u96d1\u306b\u306a\u308a\u3059\u304e\u3066\u3057\u307e\u3063\u305f\u3068\u3044\u3046\u3082\u306e\u3067\u3042\u308b\u3002<\/p>\n

\u5f7c\u3089\u306f\u3001\u6295\u8cc7\u5bb6\u3084\u30a2\u30ca\u30ea\u30b9\u30c8\u306b\u3068\u3063\u3066\u306f\u3001\u8ca1\u52d9\u8af8\u8868\u306b\u3088\u3063\u3066\u63d0\u4f9b\u3055\u308c\u308b\u60c5\u5831\u306e\u3044\u304f\u3064\u304b\u3092\u7406\u89e3\u3057\u3001\u305d\u3057\u3066\u3001\u305d\u308c\u3089\u306e\u60c5\u5831\u306e\u7dcf\u4f53\u7684\u91cd\u8981\u6027\u3092\u8a55\u4fa1\u3059\u308b\u306e\u304c\u56f0\u96e3\u3067\u3042\u308b\u3068\u4e3b\u5f35\u3057\u3066\u3044\u308b\u3002\u3042\u308b\u4eba\u3005\u306f\u3001\u5f8c\u8005\u306e\u61f8\u5ff5\u3092\u300c\u60c5\u5831\u904e\u591a\u300d\u3068\u547c\u3093\u3067\u3044\u308b\u3002<\/p>\n

\u6295\u8cc7\u5bb6\u3084\u30a2\u30ca\u30ea\u30b9\u30c8\u304c\u76f4\u9762\u3057\u3066\u3044\u308bIFRS\u8ca1\u52d9\u8af8\u8868\u3092\u7406\u89e3\u3059\u308b\u3053\u3068\u306e\u56f0\u96e3\u6027\u306b\u95a2\u3059\u308b\u61f8\u5ff5\u306f\u3001\u90e8\u5206\u7684\u306b\u306f\u3001IFRS\u306b\u6e96\u62e0\u3057\u3066\u4f5c\u6210\u3055\u308c\u305f\u8ca1\u52d9\u8af8\u8868\u304c\u5bfe\u8c61\u3068\u3057\u3066\u3044\u308b\u8aad\u8005\u306b\u3064\u3044\u3066\u306e\u7406\u89e3\u306e\u4e0d\u8db3\u306b\u8d77\u56e0\u3057\u3066\u3044\u308b\u3002<\/p>\n

\u3042\u308b\u6279\u5224\u8005\u306f\u3001\u8ca1\u52d9\u8af8\u8868\u306f\u3001\u300c\u304a\u6bcd\u3055\u3093\u304a\u7236\u3055\u3093\u6295\u8cc7\u5bb6\u300d\u3068\u3044\u308f\u308c\u308b\u6295\u8cc7\u5bb6\u3092\u542b\u3080\u3059\u3079\u3066\u306e\u6295\u8cc7\u5bb6\u304c\u7406\u89e3\u3067\u304d\u308b\u3082\u306e\u3067\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3068\u4fe1\u3058\u3066\u3044\u308b\u3002\u3057\u304b\u3057\u3001IASB\u306f\u3001IFRS\u8ca1\u52d9\u8af8\u8868\u306f\u3001\u5408\u7406\u7684\u306b\u8ca1\u52d9\u7684\u306b\u6559\u990a\u306e\u3042\u308b\u6295\u8cc7\u5bb6\u3092\u5fd7\u5411\u3057\u3066\u3044\u308b\u3053\u3068\u3092\u660e\u78ba\u306b\u3057\u3066\u3044\u308b\u3002<\/p>\n

IASB\u306f\u3001\u305d\u306e\u8ca1\u52d9\u5831\u544a\u306e\u305f\u3081\u306e\u6982\u5ff5\u30d5\u30ec\u30fc\u30e0\u30ef\u30fc\u30af\u306b\u304a\u3044\u3066\u3001\u300c\u8ca1\u52d9\u5831\u544a\u306f\u3001\u30d3\u30b8\u30cd\u30b9\u53ca\u3073\u7d4c\u6e08\u6d3b\u52d5\u306b\u3064\u3044\u3066\u306e\u5408\u7406\u7684\u306a\u77e5\u8b58\u3092\u6709\u3057\u3001\u60c5\u5831\u3092\u5165\u5ff5\u306b\u7cbe\u67fb\u3057\u5206\u6790\u3059\u308b\u5229\u7528\u8005\u306e\u305f\u3081\u306b\u4f5c\u6210\u3055\u308c\u308b\u3002\u300d\u3068\u3057\u3001\u300c\u6642\u3068\u3057\u3066\u3001\u5341\u5206\u306a\u60c5\u5831\u3092\u6301\u3061\u52e4\u52c9\u306a\u5229\u7528\u8005\u3067\u3042\u3063\u3066\u3082\u3001\u8907\u96d1\u306a\u7d4c\u6e08\u4e8b\u8c61\u306b\u95a2\u3059\u308b\u60c5\u5831\u3092\u7406\u89e3\u3059\u308b\u305f\u3081\u306b\u306f\u30a2\u30c9\u30d0\u30a4\u30b6\u30fc\u306e\u52a9\u3051\u3092\u6c42\u3081\u308b\u3053\u3068\u304c\u3042\u308b\u3002\uff0a\uff12<\/span>\u300d\u3068\u4ed8\u3051\u52a0\u3048\u3066\u3044\u308b\u3002<\/p>\n

\uff0a\uff12<\/span>\u3000International Accounting Standards Board, 2010. The Conceptual Framework for Financial Reporting, paragraph QC32.<\/span><\/p>\n

 <\/p>\n

IFRS\u8ca1\u52d9\u8af8\u8868\u304c\u30bf\u30fc\u30b2\u30c3\u30c8\u3068\u3059\u308b\u8aad\u8005\u306f\u3001\u3042\u308b\u6279\u5224\u8005\u304c\u671f\u5f85\u3057\u3001\u53c8\u306f\u3001\u8981\u6c42\u3057\u3066\u3044\u308b\u3082\u306e\u3088\u308a\u72ed\u3044\u306b\u3082\u304b\u304b\u308f\u3089\u305a\u3001\u6295\u8cc7\u5bb6\u3084\u30a2\u30ca\u30ea\u30b9\u30c8\u306b\u5bfe\u3059\u308b\u3053\u308c\u3089\u8ca1\u52d9\u8af8\u8868\u306e\u6709\u7528\u6027\u306f\u3001\u4f01\u696d\u306e\u8ca1\u52d9\u5831\u544a\u306e\u4e2d\u306b\u3001\u3088\u308a\u7d5e\u3089\u308c\u305f\u7126\u70b9\u3092\u5f7c\u3089\u306b\u63d0\u4f9b\u3059\u308b\u3053\u3068\u306b\u3088\u3063\u3066\u88dc\u5f37\u3055\u308c\u308b\u3002<\/p>\n

\u5168\u4f53\u3068\u3057\u3066\u306e\u4f01\u696d\u306e\u8ca1\u52d9\u5831\u544a\u306b\u5bfe\u3059\u308b\u6709\u7528\u6027\u53ca\u3073\u8ca1\u52d9\u5831\u544a\u53ca\u3073\u305d\u306e\u8ca1\u52d9\u8af8\u8868\u306e\u69cb\u6210\u8981\u7d20\u306e\u5b9f\u7528\u6027\u306b\u95a2\u3059\u308b\u6b63\u7d71\u306a\u61f8\u5ff5\u306f\u3001\uff12\u3064\u306e\u4e3b\u8981\u306a\u7406\u7531\u306b\u3088\u3063\u3066\u78ba\u304b\u306b\u5b58\u5728\u3059\u308b\u3002<\/p>\n

\u3059\u306a\u308f\u3061\u3001\u91cd\u8981\u3067\u306a\u3044\u8ca1\u52d9\u60c5\u5831\u306e\u5897\u52a0\u50be\u5411\u53ca\u3073\u3044\u308f\u3086\u308b\u300c\u7d0b\u5207\u308a\u578b\u60c5\u5831\u300d\u304c\u8ca1\u52d9\u8af8\u8868\u306b\u542b\u307e\u308c\u3066\u3044\u308b\u3053\u3068\u3001\u53ca\u3073\u3001\u8ca1\u52d9\u5831\u544a\u53ca\u3073\u30a2\u30cb\u30e5\u30a2\u30eb\u30fb\u30ec\u30dd\u30fc\u30c8\u306e\u305d\u306e\u4ed6\u306e\u90e8\u5206\u306bIFRS\u306b\u3088\u3063\u3066\u8981\u6c42\u3055\u308c\u3066\u3044\u306a\u3044\u8ffd\u52a0\u8ca1\u52d9\u60c5\u5831\u304c\u542b\u307e\u308c\u3066\u3044\u308b\u3053\u3068\u3067\u3042\u308b\u3002<\/p>\n

\u4f01\u696d\u304c\u3001\u91cd\u8981\u3067\u306a\u3044\u958b\u793a\u3092\u8ca1\u52d9\u8af8\u8868\u306b\u542b\u3081\u308b\u50be\u5411\u304c\u5897\u52a0\u3057\u3066\u3044\u308b\u3002IFRS\u306f\u3001\u3053\u306e\u70b9\u306b\u95a2\u3057\u3066\u660e\u5feb\u3067\u3042\u308b\u3002
\n\u3082\u3057\u3001IFRS\u306e\u8a8d\u8b58\u3001\u6e2c\u5b9a\u53ca\u3073\u958b\u793a\u306b\u95a2\u3059\u308b\u8981\u6c42\u306b\u5f93\u308f\u306a\u3044\u3053\u3068\u304c\u3001\u5229\u7528\u8005\u304c\u8ca1\u52d9\u8af8\u8868\u306b\u57fa\u3065\u3044\u3066\u884c\u3046\u7d4c\u6e08\u7684\u610f\u601d\u6c7a\u5b9a\u306b\u5f71\u97ff\u3092\u4e0e\u3048\u308b\u3053\u3068\u306b\u306a\u308b\u3088\u3046\u306a\u9664\u5916\u53c8\u306f\u865a\u507d\u8868\u793a\u3068\u306a\u3063\u3066\u3057\u307e\u3046\u5834\u5408\u306b\u3001\u4f01\u696d\u306b\u306f\u3001\u8a8d\u8b58\u3001\u6e2c\u5b9a\u53ca\u3073\u958b\u793a\u306b\u95a2\u3059\u308b\u8981\u6c42\u306b\u6e96\u62e0\u3059\u308b\u3053\u3068\u304c\u6c42\u3081\u3089\u308c\u3066\u3044\u308b\u306e\u307f\u3067\u3042\u308b\u3002<\/p>\n

\u6b8b\u5ff5\u306a\u304c\u3089\u3001\u3053\u306e\u91cd\u8981\u6027\u30c6\u30b9\u30c8\u3092\u9069\u7528\u3059\u308b\u3053\u3068\u306a\u304fIFRS\u306b\u542b\u307e\u308c\u3066\u3044\u308b\u3059\u3079\u3066\u306e\u958b\u793a\u3092\u542b\u3081\u308b\u3053\u3068\u3092\u9078\u629e\u3059\u308b\u4f01\u696d\u6570\u304c\u5897\u3048\u3066\u3044\u308b\u3002
\n\u3053\u308c\u306b\u306f\u591a\u304f\u306e\u7406\u7531\u304c\u3042\u308b\u3068\u601d\u308f\u308c\u308b\u304c\u3001\u6700\u3082\u3042\u308a\u5f97\u308b\u306e\u306f\u3001\u5f8c\u306b\u306a\u3063\u3066\u9593\u9055\u3044\u3067\u3042\u3063\u305f\u3068\u5224\u660e\u3059\u308b\u304b\u3082\u3057\u308c\u305a\u3001\u53d6\u7de0\u5f79\u4f1a\u304c\u8a34\u8a1f\u3068\u306a\u308b\u53ef\u80fd\u6027\u306e\u3042\u308b\u91cd\u8981\u6027\u306e\u5224\u65ad\u3092\u884c\u3046\u3053\u3068\u3092\u6050\u308c\u3066\u3044\u308b\u305f\u3081\u3001\u53ca\u3073\uff08\u53c8\u306f\uff09\u3001\u4f01\u696d\u306e\u76e3\u67fb\u4eba\u3068\u9577\u671f\u5316\u3059\u308b\u8b70\u8ad6\u3092\u907f\u3051\u308b\u305f\u3081\u3067\u3042\u308b\u3002<\/p>\n

\u540c\u69d8\u306b\u3001\u8ca1\u52d9\u8af8\u8868\u306b\u7d0b\u5207\u308a\u578b\u306e\u958b\u793a\u3092\u542b\u3081\u308b\u4f01\u696d\u304c\u5897\u3048\u308b\u50be\u5411\u304c\u3042\u308b\u3002
\n\u3053\u308c\u3089\u306f\u3001\u5224\u65ad\u306e\u884c\u4f7f\u3092\u6c42\u3081\u308b\u958b\u793a\u3067\u3042\u308a\u3001\u4f8b\u3048\u3070\u3001\u4e0d\u78ba\u5b9f\u6027\u306e\u4e88\u6e2c\u306e\u6e90\u6cc9\u306b\u95a2\u3059\u308b\u60c5\u5831\u3067\u3042\u308b\u304c\u3001\u76e3\u67fb\u4eba\u306e\u53cd\u5bfe\u304c\u306a\u3051\u308c\u3070\u3001\u4f01\u696d\u306f\u8a34\u8a1f\u306e\u30ea\u30b9\u30af\u3092\u4f4e\u6e1b\u3059\u308b\u305f\u3081\u306b\u7d0b\u5207\u308a\u578b\u306e\u958b\u793a\u3092\u884c\u3063\u3066\u3044\u308b\u3002\u4e0d\u9069\u5207\u306a\u90e8\u5206\u3092\u524a\u9664\u3059\u308b\u3053\u3068\u3067\u3001\u4f01\u696d\u306f\u8ca1\u52d9\u8af8\u8868\u3092\u6295\u8cc7\u5bb6\u306b\u3068\u3063\u3066\u6709\u7528\u6027\u306e\u5c11\u306a\u3044\u3082\u306e\u306b\u3057\u3066\u3044\u308b\u3002<\/p>\n

\u30a2\u30cb\u30e5\u30a2\u30eb\u30fb\u30ec\u30dd\u30fc\u30c8\u53ca\u3073\u8ca1\u52d9\u5831\u544a\u306b\u304a\u3051\u308b\u60c5\u5831\u904e\u591a\u306b\u95a2\u3059\u308b\u61f8\u5ff5\u306f\u3001\u591a\u304f\u306e\u539f\u56e0\u304b\u3089\u751f\u3058\u3066\u3044\u308b\u3002\u8ca1\u52d9\u8af8\u8868\u306b\u91cd\u8981\u3067\u306a\u3044\u958b\u793a\u304c\u542b\u307e\u308c\u3066\u3044\u308b\u3068\u3044\u3046\u4e0a\u8ff0\u306e\u554f\u984c\u304c\u3001\u305d\u306e\uff11\u3064\u3067\u3042\u308b\u3002
\n\u3082\u3046\uff11\u3064\u306f\u3001IFRS\u306b\u3088\u3063\u3066\u8981\u6c42\u3055\u308c\u3066\u3044\u306a\u3044\u60c5\u5831\u304c\u30a2\u30cb\u30e5\u30a2\u30eb\u30fb\u30ec\u30dd\u30fc\u30c8\u306e\u7570\u306a\u308b\u90e8\u5206\u306b\u542b\u307e\u308c\u3066\u3044\u308b\u3068\u3044\u3046\u3082\u306e\u3067\u3042\u308b\u3002\u3053\u308c\u3089\u306e\u958b\u793a\u306f\u3001\u5065\u5168\u6027\u53c8\u306f\u305d\u306e\u4ed6\u306e\u898f\u5236\u5f53\u5c40\u304c\u6c42\u3081\u3066\u3044\u308b\u3082\u306e\u3067\u3042\u308a\u3001\u5831\u916c\u53ca\u3073\u30ea\u30b9\u30af\u5831\u544a\u3068\u3044\u3063\u305f\u3082\u306e\u304c\u542b\u307e\u308c\u308b\u3002<\/p>\n

 <\/p>\n

\u7d50\u8ad6<\/strong><\/h4>\n

\u4e16\u754c\u4e2d\u306e\u4f01\u696d\u304c\u307e\u3059\u307e\u3059IFRS\u3092\u4f7f\u3046\u3088\u3046\u306b\u306a\u308b\u306b\u3064\u308c\u3001\u8ca1\u52d9\u8af8\u8868\u306e\u6709\u7528\u6027\u306b\u95a2\u3059\u308b\u7591\u554f\u304c\u63d0\u8d77\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n

\u3053\u308c\u3089\u306e\u6279\u5224\u306e\u3046\u3061\u306e\u3044\u304f\u3064\u304b\u306f\u3001\u660e\u3089\u304b\u306b\u7406\u306b\u304b\u306a\u3063\u305f\u3082\u306e\u3067\u3042\u308a\u3001IASB\u306b\u3001\u4f8b\u3048\u3070\u3001\u8ca1\u52d9\u8af8\u8868\u3001\u7279\u306b\u640d\u76ca\u8a08\u7b97\u66f8\u306b\u304a\u3051\u308b\u60c5\u5831\u306e\u8868\u793a\u306b\u95a2\u3059\u308b\u61f8\u5ff5\u3068\u3044\u3063\u305f\u3053\u3068\u306b\u5bfe\u5fdc\u3059\u308b\u3088\u3046\u306b\u3001\u3068\u306e\u6311\u6226\u3092\u7a81\u304d\u3064\u3051\u3066\u3044\u308b\u3002<\/p>\n

\u672c\u7a3f\u3067\u306f\u3001\u3088\u308a\u4e00\u822c\u7684\u306a\u6279\u5224\u306e\u3046\u3061\u306e\uff13\u3064\u3092\u8a55\u4fa1\u3057\u3001\u305d\u308c\u3089\u306f\u3001\u6839\u62e0\u304c\u306a\u3044\u304b\u3001\u53c8\u306f\u3001IASB\u304c\u30b3\u30f3\u30c8\u30ed\u30fc\u30eb\u3067\u304d\u306a\u3044\u8981\u56e0\u306b\u4f9d\u3063\u3066\u3044\u308b\u3053\u3068\u3092\u660e\u3089\u304b\u306b\u3057\u305f\u3002
\n\u672c\u7a3f\u304c\u3001\u8aad\u8005\u306b\u3001\u3053\u3053\u3067\u53d6\u308a\u4e0a\u3052\u305f\u554f\u984c\u306b\u95a2\u3057\u3066\u60c5\u5831\u3092\u63d0\u4f9b\u3067\u304d\u3001IFRS\u8ca1\u52d9\u8af8\u8868\u304c\u6295\u8cc7\u5bb6\u306b\u3068\u3063\u3066\u6709\u7528\u304b\u3069\u3046\u304b\u306b\u95a2\u3059\u308b\u81ea\u5206\u81ea\u8eab\u306e\u5224\u65ad\u3092\u884c\u3046\u306e\u306b\u5f79\u7acb\u3064\u3053\u3068\u3092\u9858\u3063\u3066\u3044\u308b\u3002<\/p>\n

\n\t\t

\u672c\u7a3f\u306f\u3001\u540c\u4e00\u306e\u7b46\u8005\u306b\u3088\u308b2013\u5e74\uff12\u6708\u306b\u516c\u8868\u3055\u308c\u305f\u201cIn defence of IFRS financial statements<\/em>\u201d\u306b\u57fa\u3065\u3044\u3066\u3044\u308b\u3002
\nSee CPA Australia website:
\nhttp:\/\/www.cpaaustralia.com.au\/cps\/rde\/xbcr\/cpa-site\/defence-of-ifrs-financial-statements.pdf\/<\/a><\/p>\n<\/div>\n

<\/div>\n

\uff08\u539f\u6587\uff09<\/p>\n

Are IFRS financial statements useful to investors?<\/strong> 1<\/span><\/span><\/h4>\n

 <\/p>\n

Introduction<\/strong><\/h4>\n

This article evaluates some of the criticisms that have been directed at IFRS financial statements by company executives and their advisors.<\/p>\n

 <\/p>\n

Investors never read IFRS financial statements<\/strong><\/h4>\n

It is not uncommon to hear company executives claim that investors and analysts never read IFRS financial statements. As evidence they point to the fact that they rarely if ever receive questions from investors and analysts about the financial statements.<\/p>\n

This claim is probably driven more by the timing of publication of the financial report, normally some months after the end of the annual reporting period, than any major deficiencies in the IFRS financial statements themselves, since it seems highly unlikely that serious investors and analysts would take no interest in the IFRS financial statements. It is true that investors and analysts focus on information that is provided on a timelier basis, such as earnings releases and investor presentations, but these communications contain financial information that is consistent with the annual IFRS financial statements. Anecdotal evidence suggests that investors and analysts use the annual financial statements to confirm the earnings releases, obtain more details about particular items of interest and obtain comfort that the numbers have been audited.<\/p>\n

There is, however, a more fundamental reason why a claim that investors are not interested in IFRS financial statements is difficult to defend. Investors place great importance on regulated financial reporting when making investment decisions. This was confirmed in an international survey of investment professionals conducted by PricewaterhouseCoopers who found that \u201cThe importance of corporate reporting in sustaining strong and effective capital markets is confirmed. Interviews with investment professionals in six countries, from three continents, emphasise the fact that financial statements are the bedrock of financial analysis. They underpin critical decisions on whether to invest in a company or not.\u201d2<\/span><\/span><\/p>\n

 <\/p>\n

Investors focus on \u201cunderlying profit\u201d measures<\/strong><\/h4>\n

Critics of IFRS financial statements sometimes point to the development of non-GAAP profit measures and other financial metrics by companies in response to demands by investors and analysts, as evidence that IFRS financial statements are of little use to investors and analysts.<\/p>\n

Non-GAAP profit measures meet a demand by investors and analysts for relevant inputs to their valuation models. Investors and analysts place different weights (or multipliers) on income and expense items that are deemed to be continuing compared with those that are deemed to be non-recurring or \u201cone off\u201d, when estimating future earnings. However, investors\u2019 and analysts\u2019 use of these metrics is complementary to the information provided by IFRS financial statements. In many cases the starting point for non-GAAP profit measures is the IFRS amounts, with \u201cnon-recurring\u201d items being added or subtracted.<\/p>\n

As noted above, investors and analysts value highly the objective frame of reference provided by IFRS financial statements. Of particular importance to investors and analysts in analysing a company is being able to use regulated financial statements to compare one company\u2019s performance with another. IFRSs provide the basis for that comparison. Investors and analysts can compare the results and financial position of domestic and foreign companies who prepare their financial statements in accordance with IFRSs. The alternative is for companies to prepare their financial statements in accordance with idiosyncratic national standards, as was the case before the adoption of IFRS around the world, or each company\u2019s own rules. Comparisons would be difficult if not impossible without a great deal of effort.<\/p>\n

Investors will do one of two things if they are not familiar with the reporting framework used by a company. They will either not invest in the company because they will not be prepared to make the effort to understand the framework, or they will charge a premium when pricing the cost of an investment in the company. That premium, which is sometimes described as a premium for (financial reporting) uncertainty, increases the cost of funding. While some may claim that investors and analysts are not openly supportive of IFRS financial statements, and appear reluctant to probe company executives about them, the alternatives would seem to be far less palatable and, ultimately, far less beneficial to investors and companies. Financial statements prepared in accordance with standards developed by an independent international standard setting body with the objective of meeting the needs of users of financial statements provide investors and analysts with an objective frame of reference for assessing the performance and financial position of companies and for comparing them with other companies around the world. A rational investor faced with the choice of having this frame of reference or not having it, would surely opt for the former.<\/p>\n

 <\/p>\n

IFRS financial statements are too complex<\/strong><\/h4>\n

A common criticism by those who question the usefulness of IFRS financial statements for investors and analysts is that the financial statements have become too complex. They assert that it is difficult for investors and analysts to understand some of the information provided in the financial statements and for them to assess the relative importance of the information. Some refer to the latter concern as \u201cinformation overload\u201d.<\/p>\n

Concerns about the difficulty investors and analysts face in understanding IFRS financial statements stem in part from a failure to understand the audience to whom financial statements prepared in accordance with IFRSs are directed. Some critics believe the financial statements should be comprehensible to all investors, including so-called \u201cmum and dad investors\u201d. However, the IASB has made it clear that IFRS financial statements are directed to investors who are reasonably financially sophisticated. In its Conceptual Framework for Financial Reporting the IASB states that \u201cFinancial reports are prepared for users who have a reasonable knowledge of business and economic activities and who review and analyse the information diligently...\u201d and they add \u201c...At times, even well-informed and diligent users may need to seek the aid of an adviser to understand information about complex economic phenomena.\u201d3<\/span><\/span>.<\/p>\n

Notwithstanding that the target audience for IFRS financial statements is narrower than some critics would expect or demand, the utility of those financial statements to investors and analysts could be enhanced by giving them a sharper focus in a company\u2019s financial report. Legitimate concerns about the usefulness of a company\u2019s annual report as a whole and the utility of the financial report and statements components thereof do exist for two main reasons: the growing tendency for immaterial financial information and so-called \u201cboiler plate information\u201d to be included in the financial statements, and the inclusion in the financial report and other parts of the annual report of additional financial information not required by IFRSs.<\/p>\n

There has been a growing tendency for companies to include immaterial disclosures in the financial statements. IFRSs are clear on this point; companies are only required to comply with the recognition, measurement and disclosure requirements of IFRSs if failure to do so would result in omissions or misstatements that could influence the economic decisions that users make on the basis of the financial statements. Unfortunately a growing number of companies are choosing to include all of the disclosures included in IFRSs without applying this materiality test. This could be due to a number of reasons, but most likely it is for fear of making a materiality judgement which later proves to be erroneous and potentially subjects the board of directors to litigation and\/or to avoid protracted discussions with the company\u2019s auditors.<\/p>\n

Similarly, there has been a growing tendency for companies to include boiler plate disclosures in their financial statements. These are disclosures that require the exercise of judgement, for example information about sources of estimation uncertainty, that companies, without objection from their auditors, \"boiler plate\" in order to reduce the risk of litigation. By sanitising these disclosures, companies are making the financial statements less useful to investors.<\/p>\n

Concerns about information overload in the annual and financial reports stem from a number of sources. The inclusion of immaterial disclosures in the financial statements mentioned above is one. Another is the inclusion in a different part of the annual report of information not required by IFRSs. These disclosures may be driven by prudential or other regulators and could include things like remuneration and risk reports.<\/p>\n

 <\/p>\n

Conclusion<\/strong><\/h4>\n

As more and more companies around the world use IFRSs, questions are being raised about the usefulness of the resulting financial statements. Some of these criticisms are undoubtedly justified and pose a challenge for the IASB to address, for example concerns about the presentation of information in the financial statements, particularly the income statement. However some of the criticisms would appear to be unjustified. This article has evaluated three of the more common criticisms and has found them to be either without foundation or caused by factors beyond the control of the IASB. It is hoped that this article will make readers better informed about these issues and better placed to make their own judgement about whether IFRS financial statements are useful to investors.<\/p>\n

1<\/span> This article is based on a paper, published in February 2013, by the same author, titled \u201cIn defence of IFRS financial statements\u201d. See CPA Australia website: http:\/\/www.cpaaustralia.com.au\/cps\/rde\/xbcr\/cpa-site\/defence-of-ifrs-financial-statements.pdf<\/a><\/p>\n

2<\/span> PricewaterhouseCoopers, 2007. Corporate reporting. Is it what investment professionals want? International survey of investors\u2019 and analysts\u2019 views on the information that companies provide, p 8. The countries surveyed were the UK, USA, Canada, Germany, Australia and France.<\/p>\n

3<\/span> International Accounting Standards Board, 2010. The Conceptual Framework for Financial Reporting, paragraph QC32.<\/p>\n

 <\/p>\n

\n\t\t

\u300a\u6b21\u53f7\u306e\u30e9\u30f3\u30ca\u30fc\u7d39\u4ecb\u300b<\/strong>
\n\u95a2\u897f\u5b66\u9662\u5927\u5b66\u5546\u5b66\u90e8\u6559\u6388\u306e\u5e73\u677e\u4e00\u592b\u5148\u751f\u306b\u30d0\u30c8\u30f3\u30bf\u30c3\u30c1\u3002
\n\u5e73\u677e\u5148\u751f\u306f\u3001\u9577\u5e74\u4f1a\u8a08\u57fa\u6e96\u306e\u56fd\u969b\u7684\u306a\u8a2d\u5b9a\u306b\u95a2\u3059\u308b\u6d3b\u52d5\u306b\u643a\u308f\u3089\u308c\u3066\u304d\u305f\u3002\u73fe\u5728\u306eIASB\u3092\u4e2d\u5fc3\u3068\u3059\u308bIFRS\u8ca1\u56e3\u306e\u7d44\u7e54\u304c\u767a\u8db3\u3059\u308b\u4ee5\u524d\u306b\u3001\u3069\u306e\u3088\u3046\u306a\u56fd\u969b\u57fa\u6e96\u306e\u8a2d\u5b9a\u306e\u67a0\u7d44\u307f\u304c\u9069\u5207\u304b\u306b\u95a2\u3059\u308b\u8b70\u8ad6\u306b\u3082\u53c2\u52a0\u3055\u308c\u305f\u3002\u3044\u308f\u3070\u3001IASB\u306e\u30b4\u30c3\u30c9\u30d5\u30a1\u30fc\u30b6\u30fc\u306e\u5f79\u5272\u3092\u679c\u305f\u3055\u308c\u305f\u3068\u3044\u3063\u3066\u3082\u3044\u3044\u3002
\n\u3053\u306e\u307b\u304b\u3001\u7c73\u56fd\u4f1a\u8a08\u5b66\u4f1a\uff08AAA\uff09\u3084International Association for Accounting Education and Research \uff08IAAER\uff09\u306e\u6d3b\u52d5\u306b\u3082\u95a2\u4e0e\u3055\u308c\u3001\u7279\u306b\u3001\u4eca\u5e74\u306e\uff12\u6708\u304b\u3089\u306fIAAER\u306e\u4f1a\u9577\u306b\u5c31\u4efb\u3055\u308c\u3066\u3044\u308b\u3002\u307e\u305f\u3001\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u59d4\u54e1\u4f1a\u306e\u59d4\u54e1\u3082\u52d9\u3081\u3089\u308c\u3001\u65e5\u672c\u306e\u4f1a\u8a08\u57fa\u6e96\u306e\u4f5c\u6210\u306b\u3082\u95a2\u4e0e\u3055\u308c\u305f\u5b9f\u7e3e\u3092\u304a\u6301\u3061\u3067\u3042\u308b\u3002\u305d\u306e\u5e45\u5e83\u3044\u3054\u7d4c\u9a13\u304b\u3089\u306e\u3054\u898b\u89e3\u3092\u304a\u805e\u304d\u3057\u3066\u307f\u305f\u3044\u3002<\/p>\n<\/div>\n

\uff08\u4e86\uff09<\/p>\n

\n\t\t

\u300c\u4f1a\u8a08\u30ea\u30ec\u30fc\u30a8\u30c3\u30bb\u30a4\u300d\u306f\u57f7\u7b46\u8005\u3092\u30ea\u30ec\u30fc\u3057\u3064\u3064\u3001\u6bce\u6708\u7b2c\uff12\u9031\u306b\u63b2\u8f09\u3057\u307e\u3059\u3002<\/p>\n<\/div>\n<\/div>\n

\n

\u3053\u306e\u8a18\u4e8b\u5168\u6587\u3092\u3054\u89a7\u3044\u305f\u3060\u304f\u306b\u306f\u3001\u30d7\u30ed\u30d5\u30a7\u30c3\u30b7\u30e7\u30f3\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\u306e\u4f1a\u54e1\u767b\u9332\u304a\u3088\u3073\u30ed\u30b0\u30a4\u30f3\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n

\u3059\u3067\u306b\u4f1a\u54e1\u767b\u9332\u3092\u3055\u308c\u3066\u3044\u308b\u65b9\u306f\u3001\u4e0b\u8a18\u30dc\u30bf\u30f3\u304b\u3089\u30ed\u30b0\u30a4\u30f3\u306e\u3046\u3048\u3001\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n