IFRIC publishes proposed guidance on interim financial reporting and impairment

IFRIC publishes proposed guidance on interim financial reporting and impairment

The International Financial Reporting Interpretations Committee (IFRIC) today released for public comment a draft Interpretation, D18 Interim Financial Reporting and Impairment.

The proposed Interpretation has been developed in response to requests for clarification of the interaction between International Accounting Standard (IAS) 34 Interim Financial Reporting and two other standards, IAS 36 Impairment of Assets and IAS 39 Financial Instruments: Recognition and Measurement, and the effect of that interaction on subsequent interim and annual financial statements.

The proposed Interpretation clarifies that an entity cannot reverse an impairment loss recognised in a previous interim period in respect of goodwill, an investment in an equity instrument or a financial asset carried at cost.

IFRS関係でもう一つ

IFRIC（国際財務報告解釈指針委員会）は公開草案18号「中間財務諸表と減損」を公表したようです。プレスリリースしか資料がないのですが、のれん、持分法対象の有価証券、簿価で記帳されている金融資産についての減損は中間期においての戻し入れは認めないということのようです。

一般的にはIFRSでは減損の戻し入れは認められていますが、認められていない資産については、中間期や四半期においてもやはり認めない、との趣旨かと思います。原文が少ししたら公開されるようなので、そのときに確認します。