国際会計基準が中小企業用会計基準に関する討議資料を公開

IASB Publishes Discussion Paper on Standards for SMEs

例によって端折った意訳です。

The International Accounting Standards Board (IASB) published today a Discussion Paper on its proposal to develop a separate set of international accounting standards for small and medium-sized entities (SMEs). The Discussion Paper sets out the IASB’s preliminary views on aspects of the proposal and invites comments on them by 24 September 2004.

SME、すなわち中小企業ですが、IASBはSME向けの会計基準を作成することについての討議資料を公開しました。

The Discussion Paper does not include proposals for specific financial reporting standards for SMEs. That will come later. Instead, the Discussion Paper focuses on the Board’s approach to the project.

ただし、具体的な会計基準の提案ではなく、このプロジェクトに対する方針に焦点をあてたものです。

Introducing the Discussion Paper, Sir David Tweedie, IASB Chairman, said:
In most countries, many or even all entities have a legal obligation to prepare financial statements that conform to a required set of accounting principles that are generally accepted in that country. Those statutory financial statements are normally filed with a government agency and are available to creditors, suppliers, employees, government and others. The great majority of those entities are small or medium-sized entities—no matter how you define ‘small’ or ‘medium-sized’. Few countries require those entities to prepare financial statements that comply with the full requirements of the IASB’s standards developed primarily for use in international capital markets. Consequently the IASB is looking for ways to simplify its standards for use by SMEs. At the same time, it will take care to adhere to the basic concepts that underlie those standards.
To assist in the development of its proposals, the IASB has set up an advisory panel whose members can provide views and comments on specific issues. Also, because a number of the IASB’s preliminary views on standards for SMEs require an assessment of the needs of users of financial statements of SMEs, an informal user advisory group has been set up.

企業のうち大多数は中小企業であり、主に国際資本市場で要求されている国際会計基準に準拠するよう要求している国は少ないため、IASBは中小企業用の簡便な方法につき検討することにしたわけです。そして公式非公式のアドバイザリーグループを立上げ、プロジェクトを推進していくことにしました。

討議資料で掲げた論点は以下の通りです。

1.Should the IASB develop special financial reporting standards for SMEs?
そもそも中小企業用の報告基準を作成すべきなのか

2.What should be the objectives of a set of financial reporting standards for SMEs?
中小企業用の報告基準の目的は何か？

3.For which entities would IASB Standards for SMEs be intended?
そもそも中小企業とは何ぞや？

4.If IASB Standards for SMEs do not address a particular accounting recognition or measurement issue confronting an entity, how should that entity resolve the issue?
中小企業用の基準が認識測定の問題について言及しないならば、中小企業はどのようにその問題を扱うべきか？

5.May an entity using IASB Standards for SMEs elect to follow a treatment permitted in an IFRS that differs from the treatment in the related IASB Standard for SMEs?
中小企業用の基準と異なる国際会計基準の扱いを選択することが許されるか？

6.How should the Board approach the development of IASB Standards for SMEs? To what extent should the foundation of SME standards be the concepts and principles and related mandatory guidance in IFRSs?
中小企業用の基準はどのように作っていけばよいか。既存の国際会計基準の概念原則と関連する指針との関係をどのようにすべきか。

7.If IASB Standards for SMEs are built on the concepts and principles and related mandatory guidance in full IFRSs, what should be the basis for modifying those concepts and principles for SMEs?
もし中小企業用の基準と既存の国際会計基準の概念原則などとよって立つものが同じなのであれば、その修正はどのようなものをベースに行われるべきか

8.In what format should IASB Standards for SMEs be published?
発行の方法はどのようにすべきか。

なお、現在公開されているのはIASBに会費を払っている会員のみであり、一般公開は７月５日からのようです。
公開されたら改めて読んでみたいと思います。