収益認識に関する基準、公表へ（JofAより）

Historic revenue recognition standard takes big step forward

米FASBとIASBが共同で設定を進めていた収益認識に関する会計基準が近く公表されるという記事。

FASBは、12月の審議会に最終承認のための基準案を提出するようスタッフに指示しました。５対1で可決される見込みとのことです。

A financial reporting standard designed to increase global comparability of one of the most important items in financial statements is nearing completion after an important vote Wednesday.

FASB directed the board’s staff to draft a final revenue recognition standard to be submitted to the board in December for final approval. FASB members indicated by a 5–1 margin that they will vote in favor of the standard.

IASBも、基準承認手続きを進めるかどうかについて、今月中に投票を行うスケジュールになっており、基準は2014年第１四半期に公表される予定です。

The International Accounting Standards Board (IASB) is scheduled to vote later this month on whether to proceed with a ballot for the standard, which is expected to be issued during the first quarter of 2014.