ワークショップ「国際財務報告基準（IFRS）と企業行動：IFRSアドプションのインパクト」の模様
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- れんま さわい
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1 IMES DISCUSSION PAPER SERIES IFRS IFRS Discussion Paper No J-25 INSTITUTE FOR MONETARY AND ECONOMIC STUDIES BANK OF JAPAN
2
3 IMES Discussion Paper Series 2010-J IFRS IFRS IFRS IFRS IFRS (1) IFRS (2)IFRS IFRS IFRS (1) (2) IFRS IFRS JEL classification: M41
4 IFRS IFRS
5 IFRS IFRS IFRS IFRS IFRS IFRS IFRS IFRS UFJ 1
6
7 IAS 39 2 DCF DCF IASB
8 4 IFRS IFRS IFRS IFRS IFRS IFRS IFRS B/S P/L IFRS IFRS OCI IFRS
9 IFRS IFRS IFRS OCI OCI IFRS IFRS IFRS IFRS SPC IFRS IFRS IFRS 5
10 IFRS IFRS IFRS IFRS IFRS IFRS IFRS 20 IFRS IFRS 1 IFRS IFRS 6
11 IFRS IFRS IFRS IFRS IFRS ALM ALM SPC M&A IFRS IFRS IFRS IFRS 7
12 1 IFRS 2 IFRS 3 IFRS IFRS IFRS IFRS IFRS IFRS IFRS IASB FASB 8
13 IFRS IFRS 1 IFRS 2 IFRS 3 IFRS IFRS IFRS IFRS IFRS IR EPS OCI 9
14 IFRS IFRS IFRS IFRIC IFRS IFRS IFRIC one-size-fits-all 10
15 IFRS IFRS IFRS IFRS 9 11
16 OCI IASB Tweedie OCI ASBJ IASB OCI OCI OCI OCI IFRS OCI 12
17 IFRS 9 1 IASB II IRB II 1 IRB II 13
18 IFRS IFRS IFRS IFRS IFRS 1 IFRS
19 4 IFRS IFRS IFRS 5 IFRS IFRS IFRS IASB IASB 1997 EU 2005 IFRS IASB
20 1 16
21 IASB IFRS P/L OCI IFRS IFRS IFRS IFRS IFRS % % 17
22 64 14% 30 14% 4 P/L IFRS ALM 30 ALM 1 OCI P/L ALM IFRS IFRS IFRS IFRS 18
23 IFRS IFRS IFRS IFRS OCI IFRS EV II IAIS IFRS IFRS EV II IAIS IFRS 1 19
24 IFRS 2 G20 IASB IASB IASB IASB IASB IFRS IASB IFRS 20
25 IFRS IFRS 2000 IFRS 4 29 IASB IFRS ASBJ IFRS 1 1 IFRS IFRS IFRS
26 OCI 3 IFRS IFRS ,540 1, % IFRS 2.7% %
27 35 OCI 35 OCI 120 OCI OCI OCI % IASB OCI IFRS 3 1 IFRS 23
28 IFRS IFRS 24
29 LDI 4 IFRS UFJ % IFRS 2 IFRS IFRS IFRS 25
30 IFRS IFRS , % PL 2009 A B = ( A ) B C D 2, ,744 4, , % 18,625 25,721 7, ,257 4, , % 7,603 12,348 8,106 30,253 2, , % 5,699 17,811 7,709 40,338 3,854 1,210 1, % 3,330 11,703 UFJ 26
31 IFRS IFRS 1 IFRS
32 P/L revenue , ,000 IFRS IFRS 9 28
33 IFRS 9 FVTPL Fair Value Through Profit or Loss FVTPL OCI OCI P/L P/L 1 IFRS 1990 IT IT 29
34 IFRS 1 IFRS 1 J-SOX IFRS J-SOX IFRS IFRS IFRS J-SOX 30
35 IFRS IFRS IFRS OCI OCI FVTPL OCI IFRS 31
36 IFRS IFRS 300 IFRS IFRS IFRS IFRS IASB FASB IFRS IFRS IFRS M&A IFRS IFRS IFRS 32
37 IFRS IFRS IFRS IFRS IFRS 33
38 IFRS CFO IFRS CFO IFRS IFRS IFRS IFRS IFRS IFRS & 41& 21 B2B& IFRS IFRS IFRS 1 34
39 IFRS IFRS 1961 ADR 50 IFRS IFRS IFRS 3 3 IFRS ,300 IFRS 35
40 2009 6,500 IFRS IFRS IFRS IFRS 3 2,000 IFRS IFRS 6 IT 36
41 IFRS 1 IFRS CFO IT IT IT IT 50 IFRS IFRS IFRS IFRS 2 37
42 IT IFRS % 100 IFRS IFRS IFRS 3 IFRS IFRS IFRS 38
43 IFRS IFRS IFRS B/S P/L IFRS 2004 IFRS IFRS National GAAP IFRS IFRS 39
44 IFRS 2004 IFRS IFRS IFRS IFRS IFRS SEC 1 1 IFRS IFRS IFRS IFRS IFRS IFRIC EY IFRS EY IFRS IFRS IFRS IFRS 40
45 IFRS IFRS IFRS Q&A IFRS IFRS IFRS IFRS IFRS 41
46 IFRS IFRS IFRS IFRS 42
47 2002 EY EY IASB IFRS IFRS IFRS EY IFRS IFRS IFRS IFRS (a) (b) 43
48 (c) OCI A B 100 OCI A 50 B 100 IFRS OCI IFRS OCI EPS Earnings Per Share OCI BPS Book-Value Per Share 2 BPS OCI & & OCI 44
49 IFRS OCI IFRS (a) (b) (c) IR 45
50 (i) (ii) , , DER % % 1 DER % %
51 IFRS IR OCI OCI 10 47
52 IFRS IFRS IFRS IFRS IFRS IFRS IFRS
53 IFRS IFRS IFRS 1 IFRS IFRS IFRS OCI IFRS 49
54 2 IFRS IFRS 6 IFRS IFRS 4 ASBJ 6 8 ASBJ 50
55 ASBJ ASBJ 6 IFRS OCI IFRS OCI OCI OCI P/L OCI B/S OCI P/L B/S OCI P/L B/S P/L OCI IFRS 9 OCI IFRS OCI IFRS OCI 51
56 IFRS IFRS 9 IFRS B/S OCI P/L B/S IFRS IFRS OCI IFRS IFRS 52
57 IFRS IFRS IFRS IFRS IFRS IFRS 1 M&A IFRS M&A M&A M&A M&A 53
58 M&A 2 IFRS IFRS 3 IFRS IFRS IFRS 54
59 IFRS IFRS IFRS IFRS 55
60 IFRS IFRS a b a b a b IFRS IFRS IFRS M&A IFRS 56
61 1 IFRS IFRS IFRS IFRS 57
62 IFRS IFRS IFRS IFRS 2 1 IFRS (a) (b) (c) IFRS (d) (e) (a) (b) 58
63 (c) (d) (e) 3 IFRS OCI IFRS IFRS 3 59
64 OCI OCI IFRS OCI OCI 60
65 IFRS IFRS IFRS IFRS P/L IFRS IFRS 2 IFRS 1 2 IFRS 61
66 IFRS IFRS IFRS IFRS 62
67 IFRS PBR 0.6 PBR 2 IFRS IFRS IFRS 2 63
68 IFRS IFRS IFRS IFRS IFRS IFRS 64
69 IFRS IFRS 2 IFRS IFRS 100 IFRS IFRS
70 IASB IASB IFRS 800 Q&A 3 1 IAS 39 IFRS IFRS 66
71 IFRS IFRS IFRS IFRS IFRS IFRS 67
72 2 2 2 IFRS IFRS 300 IFRS 100 IFRS IFRS IFRS 200 IFRS IFRS 200 IFRS
73 2 1 knowing how knowing what 1 1 knowing why IFRS IFRS 69
74 2 knowing why IFRS 2 IFRS IFRS IFRS IFRS 70
75 IFRS IFRS IAS 39 71
76 [1999] IFRS DCF DCF [2003] DCF DCF IASB
77 1997 IAS IFRS 9 IASB 73
78 IFRS IFRS
79 * ** IFRS IFRS IFRS IFRS * ** IFRS IFRS
80 IFRS IFRS IFRS 2 IFRS 3 IFRS IFRS 4 3 IFRS IFRS IFRS IFRS IASB IASB FASB IFRS IFRS IFRS IFRS IASB Tweedie 76
81 IFRS IFRS IFRS IFRS IFRS IFRS IFRS IFRS 77
82 IFRS IFRS IASB FASB 2001 IFRS IASB FASB MoU IASB A C 3 A IAS 1 IAS 1 SFAS 130 FASB A B A IAS 1 B IASB FASB 78
83 2 2 OCI 3 OCI 3 (a)oci (b) 3 79
84 OCI (c) (c) (a) (b) OCI B (i)ias 1 IAS 7 (ii)oci (iii) 3 (i) IASB FASB Debt 80
85 (ii) IASB 5 OCI IAS 1 OCI OCI OCI OCI OCI FASB (iii) FASB IASB IAS 1 FASB IASB FASB FASB IASB 2011 IFRS 8 IFRS 8 IASB 81
86 3 IASB ASBJ ASBJ IFRS IASB IASB FASB 82
87 IASB FASB MoU IAS 39 IAS 39 IASB IASB 2007 FSF G IAS 39 3 IASB IFRS
88 OCI OCI IFRS 9 5 OCI IAS (a) (b) (c) (d)(c) 84
89 IASB 3 FASB FASB 5 OCI core deposit liabilities (a) (b) (c) OCI (i) (ii) (iii) 85
90 4 OCI IFRS 50% 30% 3 ASBJ IASB
91 IASB IAS 27 SIC IASB FASB MoU IAS 27 SPE SIC 12 SPE IAS 27 SIC 12 IAS IASB FASB MoU 2007 FSF G20 FSF G20 SPE QSPE 87
92 IASB SPE SE SIC 12 SPE SE SE SE
93 IASB IASB SPE (a) (b) (c) IASB IASB SE 3 89
94 FASB FASB SPE SFAS 166 SFAS 140 SFAS 167 FIN 46 R QSPE SPE SPE VIE VIE QSPE QSPE SPE
95 SPE (a) SPE (b)spe SPE 2 SPE SPE (i) (ii) (iii) (iii) ( ) ( ) ( ) 3 IFRS 91
96 92
97 IFRS IFRS 93
98 1 IFRS 50% 20 IFRS IFRS 94
99 (a)(b) (i) (ii) 95
100 IASB FASB MoU IAS 38 ASBJ IFRS IFRS IFRS FASB SFAS 141 IASB 2 I IFRS 3 IFRS 96
101 II FASB MoU II IFRS 3 IAS 27 IFRS IFRS 97
102 1 IFRS 20 98
103 IASB FASB MoU IFRS IAS 18 IAS IASB FASB IASB FASB
104 IASB FASB 6 100
105 IASB FASB IFRS 101
106 ASBJ IASB FASB IASB FASB IASB IASC 1997 IASB IFRS I IFRS 4 IFRS 4 II
107 3 (a) (b) (c) (d) (e) 103
108 IASB FASB IASB FASB IFRS 104
109 IASB FASB IASB IASB FASB MoU IASB IAS FASB I SFAS 158 II IASB 105
110 SFAS 158 OCI OCI IASB IASB IAS 19 IAS 19 OCI IASB 4 IAS
111 IAS 19 OCI 107
112 ASBJ IFRS 2 1 IAS 19 IASB IFRS 2 IASB IASB ASBJ 1 3 IASB IASB OCI OCI 108
113 2 IFRS IFRS IFRS IFRS 1 IFRS IFRS [2009] J-SOX [2009] IFRS Accenture[2009] 2 IFRS IFRS 109
114 [2009] IFRS [2010] IFRS [2010a] IFRS IFRS IT [2009] IFRS [2010b] [2009] IFRS 110
115 IFRS IFRS [2009] [2009] [2010] 3 [2009] [2009] IFRS [2010] IFRS IFRS IFRS 99 [2010] [2010] 3 111
116 [2010] IR IFRS IFRS [2009] ALM [2010a] [2010] [2009] 112
117 [2010] 4 IFRS [2009] IFRS IFRS IFRS ALM [2010] ALM [2009] [2009] [2010] 4 113
118 5 [2010a] IFRS VaR [2010a] IFRS 1 [2010b] [2010b] [2009] SPC SPC IFRS SPC 5 114
119 [2010b] 50 IFRS [2010b] IFRS IFRS [2009] [2009] [2010b] 100 [2009] 115
120 IFRS M&A [2010b] [2010a] [2008] [2010b] IFRS [2009] [2009] 116
121 [2009] IFRS IFRS [2010a] [2007] IASB [2003] [2010] IASB 117
122 [2010] ASBJ IFRS 1 3 IFRS IFRS [2009] IFRS IFRS IFRS IFRS IFRS IFRS IFRS 118
123 IFRS 3 IFRS PwC[2008] G100 6 IFRS 7 1 IFRS 5 2 ICAEW[2007] 8 IFRS IFRS G100 Group of G IFRS
124 IFRS [2008] IFRS IFRS Moody s[2008] IFRS Daimler Fiat Deutsche Telekom France Telecom 4 Moody s[2008] IFRS IFRS Horton and Serafeim[2007] ICAEW[2007] Appendix GAAP IFRS 10 9 ICAEW[2007] IFRS 3 IFRS 3 120
125 Daske et al. [2008] IFRS 26 EU 18 IFRS q 11 IFRS IFRS IFRS IFRS q Daske et al. [2008] FASB/IASB[2009] EBITDA EBIT q 12 IASB FASB EBITDA Earnings before interest, taxes, depreciation and amortization 14 EBIT Earnings before interest and taxes 121
126 IFRS 1 EPS [2009] IFRS [2009] [2009] Suez GDF Suez 2004 GAAP 1,804 IFRS 1, GAAP IFRS [2008] IAS
127 18 7 IFRS IFRS IFRS IFRS 123
128 IFRS 124
129 IFRS IFRS IFRS 6/30 IFRS 1 2 IAS 1 7 IFRS IFRS
130 3 IFRS OCI OCI OCI OCI OCI OCI 4 OCI 126
131 IFRS OCI 50% 30% 127
132 IFRS % 40% 128
133 IFRS SE SE SE SPE SPE (a) SPE (b) SPE (a) (b) (c) 129
134 IFRS 3 5 IFRS 130
135 IFRS 50%
136 IFRS 6 (a) (b) 132
137 IFRS
138 IFRS
139 IFRS 135
140 IFRS 9 136
141 IFRS 10 ASBJ OCI 137
142 IFRS OCI ASBJ OCI 138
143 [2009] 1, IFRS 91 IFRS IFRS IFRS [2009] , , IFRS 1, ,100 1,
144 [2010] 1,287 2, (%) (%) (a) (b) (c) (d) (e) 9 23 (f) (g) (h) (i) (j) 7 29 (k) (l) (m) (n)
145 a (%) (%) (b) (c) (d) (e) (f) (g) (h) (i) ( ) (j) () (k) (l) 0 0 IASB FASB 141
146 (%) (%) (a) SPE (b) (c) (d) (e) (f) (g) (h) (i) (j) (k) (%) (%) (a) 9 9 (b) (c) (d) 7 5 (e) (f)
147 IASB (%) (%) (a) (b) (c) (d) (e) 12 7 (f)
148 IFRS IFRS IFRS IFRS IFRS IFRS IFRS IFRS IFRS IFRS
149 IFRIC IFRS a IFRS b GAAP IFRS IFRS IFRS IFRS
150 IFRS IFRS Accenture, Preparing for International Financial Reporting Standards: An Opportunity for Finance Transformation, Accenture, 31 March Daske, Holger, and Luzi Hail, and Christian Leuz, and Rodrigo Verdi, Mandatory IFRS Reporting Around the World: Early Evidence on the Economic Consequence, Journal of Accounting Research, Vol. 46, No. 5, 2008, pp FASB/IASB, Financial Statement Presentation, Analyst Field Test Results, FASB/IASB, 21 September Horton, Joanne, and George Serafeim, Value Relevance of the International Financial Reporting Standards (IFRS): Investigations of the Transitional Documents for UK, Spanish, French and Italian Companies, EU Implementation of IFRS and the Fair Value Directive, 2007, pp ICAEW, EU Implementation of IFRS and the Fair Value Directive, ICAEW, Moody s (Trevor Pijper, Monica Merli, David Staples, Eric de Bodard, and Myriam Durand), Summary Are We Better Off Under IFRS? Moody s Investors Service, November PwC, Results of the IFRS Experience Survey of G100 Members, PwC, SEC, Roadmap for the Potential Use of Financial Statements Prepared in Accordance with International Financial Reporting Standards by U.S. Issuers, SEC, 18 November
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