IASB、収益認識基準の適用延期を提案（JofAより）

IASB votes to propose delaying effective date of revenue standard

IASBが、収益認識会計基準の1年間適用延期を提案するという決議を行ったという記事。

The International Accounting Standards Board (IASB) voted Tuesday to propose a one-year delay in the effective date of the new, converged revenue recognition standard. The decision follows requests from financial statement preparers.

同じような適用延期を決めた米FASBにあわせたものです。

The proposal, which also would allow early adoption, keeps the IASB aligned with FASB, which voted April 1 to propose a similar delay. IASB members said that although international convergence is important, the needs of the IASB’s constituents were more important in their decision to propose a delay.

今回の提案では、適用日は2018年1月1日となります（早期適用可）。延期に関する公開草案を公表して、パブリックコメントを募集し、確定させるそうです。

Under the proposal, the effective date would be Jan. 1, 2018. The IASB plans to publish an exposure draft that would invite public comment, and would finalize its discussions on the issue at its board meeting in July.

IASB votes to defer the effective date of the new revenue Standard（IASB）

延期の理由については・・・

The reason for deferring the effective date is that the IASB is planning to issue an Exposure Draft with proposed clarifications to the Standard, stemming from the joint Transition Resource Group (TRG) meetings, as well as the desire to keep the effective date of the IASB’s and the FASB’s revenue Standards aligned.

FASBからは延期に関する公開草案が公表されたようです。

FASB formally proposes deferring revenue recognition effective date（JofA）

こちらはIASBが延期を決める前の記事。

How revenue recognition divergence would affect preparers（JofA）

両基準設定主体のアプローチの違いにふれています。米国では明確に認められていない限り禁止されているのに対し、米国以外では特に禁止されていない限り認められている、IASBは、IFRSは原則主義だから自分で考えなさいというのに対し、米国では、リステートメントや規制当局や株主からの訴訟の恐怖、他国とは異なる法律社会があり、すべてが明確に認められていることを求めているのだそうです。

“There are two different board approaches going on given the environments in the U.S. and abroad,” Callahan said. “Someone once told me, in the U.S., unless it is explicitly allowed, then it is forbidden. In other locations, unless it is specifically forbidden, it is allowed. The IASB is saying, ‘This is a principles-based standard, so think!’ ... In the U.S., where we are dealing with an environment with a fear of restatements, regulators, and shareholder lawsuits, and a different legal society than in many international locations, we want everything explicitly allowed.”