IASB issues additions to IFRS 9 for financial liability accounting（IASB）

IASB issues additions to IFRS 9 for financial liability accounting

IASBは、金融負債の会計に関して、IFRS 第9号 Financial Instrumentsへの規定の追加を公表しました。

金融負債を償却原価法で計上するという現行の規定を維持する一方で、公正価値で測定する方法を選択する場合には、自社の信用リスクの変動による公正価値の変動について、損益ではなく、その他の包括利益に計上することを求めています。

In response to feedback received during its consultation process, the IASB decided to maintain the existing amortised cost measurement for most liabilities, limiting change to that required to address the own credit problem. With the new requirements, an entity choosing to measure a liability at fair value will present the portion of the change in its fair value due to changes in the entity’s own credit risk in the other comprehensive income (OCI) section of the income statement, rather than within P&L.