FASB Improves Employers’ Accounting For Defined Benefit Pension and Other Postretirement Plans

NEWS RELEASE 09/29/06

米国ＦＡＳＢは、給付確定型年金とその他の退職後給付に関する会計基準の改正を２００６年９月２９日付で公表しました。新しい基準の英文名は、「Statement of Financial Accounting Standards No. 158, Employers’ Accounting for Defined Benefit Pension and Other Postretirement Plans」です。

この新基準では以下のような処理となります。

(ａ)給付に対する積み立て超過は資産として、積み立て不足は負債として、貸借対照表に計上する。（ＢＳへの計上に関して遅延認識は認めないということになります。）

Recognize in its statement of financial position an asset for a plan’s overfunded status or a liability for a plan’s underfunded status

（ｂ）（限られた例外を除き）積み立て状況を決定する制度（年金）資産と給付債務は、雇用者の年度末現在で測定する。

Measure a plan’s assets and its obligations that determine its funded status as of the end of the employer’s fiscal year (with limited exceptions)

（ｃ）給付確定型退職後給付制度の積み立て状況の変動は、変動が生じた期に認識する。これらの変動は包括利益計算書に計上する。

Recognize changes in the funded status of a defined benefit postretirement plan in the year in which the changes occur. Those changes will be reported in comprehensive income of a business entity and in changes in net assets of a not-for-profit organization.

IASPlusというサイトにこれよりは若干詳しい説明が出ていました。そのうち、いろいろな専門誌で解説があると思いますが、要するにＢＳには年金資産と給付債務の差額を計上し（遅延認識は認めない）、ＰＬへの費用計上は従来どおり、差額は包括利益計算書に計上、ということのようです。

Under FAS 158, an employer that is a business entity is required to:

Recognise in its statement of financial position the overfunded or underfunded status of a defined benefit postretirement plan measured as the difference between the fair value of plan assets and the benefit obligation. For a pension plan, the benefit obligation would be the projected benefit obligation; for any other postretirement benefit plan, such as a retiree health care plan, the benefit obligation would be the accumulated postretirement benefit obligation.

Recognise as a component of other comprehensive income, net of tax, the actuarial gains and losses and the prior service costs and credits that arise during the period but pursuant to FASB Statements No. 87 Employers' Accounting for Pensions and No. 106 Employers' Accounting for Postretirement Benefits Other Than Pensions, are not recognized as components of net periodic benefit cost. Amounts recognised in accumulated other comprehensive income would be adjusted as they are subsequently recognised as components of net periodic benefit cost pursuant to the recognition and amortisation provisions of Statements 87 and 106.

日本の基準もこれと同じような方向で改正がなされるのでしょうか。