第41巻第６号【論説】収益認識の実務とフレームワーク

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1 SAB101 SEC SEC 1 SAB101 SEC 2 US GAAP IAS 1980 FASB SFAC 5 revenue 6 gains 1) 2 SFAC 5 realized realizable earned 6 assets 1993 IAS18 equity 2) SFAC6 IAS18 SFAC5 realized or realizableearnedsfac6 IAS18 9 1) FASB Statements of Financial Accounting Concepts John Willy Sons Inc. 2) IASC International Accounting Standards 2000

2 ) SEC SEC SAB101 Staff Accounting Bulletin SEC 101 Revenue Recognition in Financial Statements SAB FASB IASB ) 5) 3) FASB Original Pronouncements Edition John Willy Sons Inc 4) FASB J M Foster FASB JICPA IASB JICPA ) ROE EVA ASB ASB2 1

3 IAS FASB SEC SAB101 SEC SEC SAB101 1 SEC 10 SEC US GAAP IAS IAS 2 Q&A Q1

4 ) SEC BPR Business Process Re Engineering ) SAB COSO Fraudulent Financial Reporting An Analysis of US Public Companies Overstating Revenue SEC Internal Control 6) p ) p.135

5 SEC Q1 1 Foreign Corrupt Practices Act SEC Premature revenue Fictitious revenue Charles W Mufford & Eugene E Comiskey 2002 Premature Fictitious Premature Fictitious 8) Premature revenue Fictitious revenue IPO SFAS141 Business Combinations Backlog Goodwill Intangible Assets Par A14 Q ) Charles W Mufford Eugene E Comiskey The Financial Numbers Game, Detecting Creative Accounting Practices Chapter Six Recognizing Premature or Fictitious Revenue 2002, John Wiley Sons, Inc

6 Risks & Rewards Risks & Rewards IAS18 9) Risks & Rewards SEC Risks & Rewards Risks & Rewards IAS Par35 Substance Over Form A Risk & Account A A Distributor B Risk & Account Consignment A B 9) IAS18 Risks & Rewards

7 43 B 6 1 A B 6 A Risk & Account Barry Elliott & Jamie Elliott 2001 A B 10) Risks & Rewards Risk & Account Risks & Benefits IAS18 SAB SAB ) Barry Elliott Jamie Elliott Financial Accounting and Reporting, Fifth Edition 2001 Financial Times Prentice Hall

8 Q2 SEC SOP75 1 SFAS SFAS48 6 external market transaction Schroeder (2001) 11) 1964 AAAC 11) Richard G. Schroeder Financial Accounting Theory & Analysis 2001 John Willy & Sons Inc, Chapter 3

9 45 Q3 SEC Bill & Hold Generally No 2 IAS 2 IAS Bill & Hold 12) SAB101 Q3 Q3 Installation Inspection SEC 12) 54 3

10 SEC Complete Notion invoice invoice due-date UAAIR SAB Schroeder Materiality IAS 2 provisional invoice final invoice

11 47 Q4 cash deposit IAS18 2 SAB101 Q5 up-front fees Earning Events up-front fees SFAC5 Earning Process 13) Earning Process Up-Front Fees Up-Front Fees 13) SFAC5 Par83 revenue and gain 2 realized or realizable ( ), earned ( ) earned Par83 Earned Footnote51 Joint result

12 Q6 Q7 Earning process 3 Q Earned profit SEC Earning Process 2 SFAS48 SFAS48 Par8 Q9 SFAS125 3 SEC

13 49 Q9 Contingency rental SEC 4 Measurement Q10 Amazon Com SFAC6 40 In concept revenue increase assets IAS18 Revised 1993 Par7 Inflow result in increase in equity Transactions Turnover 14) 14) FASB Special Report No. 181 C 1998

14 Inflow Outflow 2002 Inflow SAB

15 51 3 favorable Over statement 15) Reliable Relevant Information Schroeder advance receipts Ability to Pay Criterion 16) 1 ROE 15) R N Anthony Accounting Text and Cases 1999 McGrow Hill Chapter 3 16) SFAS 109 Accounting for Income Taxes Par10C

16 VS 3 1

17 53 U.S.GAAP 4 IAS US GAAP Transactions Turnover IAS US GAAP IAS Para22 Installment Method of Recognizing Revenue APB 10 Para12 ARB43 Para1 Risks & Rewards 3

18 Risks & Rewards 2Risks & Rewards 2 1 Risks & Rewards IAS11 Risks & Rewards accrual basis realization basis cash basis IAS 2 IAS11 ARB45

19 55 SEC SAB101 3 Risks & Rewards 3 SAB101 SEC SAB SEC SEC Q&A SEC Q SEC Staff A Q&A Interpretive response Q&A 4 Persuasive evidence of an arrangement exists Delivery has occurred or services have been rendered (The seller's price to the buyer is fixed or determinable) Collectibility is reasonably assured 4 SOP97-2 Q1

20 A Q2 Consignment Sales A Q3 A Bill & Hold Bill & Hold Acceptance Q4

21 57 Layaway Cash Deposit A Q5 Initiation Fee R & D Initiation Fee A Initial Fee discrete earning events SFAS91 earning Q6 10 A Straight Line

22 Q7 40 A SFAS125 Par16 SFAS48 SFAS48SFAS125 Q A 25 Straight Line SFAS13 SFAS29 Contingent Rentals Contingency Q9 SFAS48 Par8 A SFAS48

23 59 Q10 OK A principal title US GAAP IAS Bill & Hold Sales SAB101 Q3 IAS18 1 Generally No on hand 2 3 Bill & Hold earning process 6 7 5

24 Installation & Inspection SAB101 Q3 & SOP81-1 IAS18 Appendix2 Customer Acceptance 1 Acceptance 2 Final price Complete Notion SAB101 Q2 2 IAS18 Appendix5 SAB101 Q4 Cash deposit Layaway Sales IAS18 Appendix3 deposit Membership Fees Initiation Fees IAS18 Appendix17 SAB101 Q5 SEC Earning event Earning process Fees Fees Fees

25 61 ARB Long Term Construction Type Contracts 2 Percentage of Completion incurred cost Par7 Par8 Par13 Par14 IAS11 Revised 1993 Stage of Completion Par30 Progress Payments Advanced Receipts Par36 Par25 Par32 Par32 Par22 Par35

商学　５９‐５・６／１．岡部

商学　５９‐５・６／１．岡部 283 revenue management 1990 IT premature revenue recognition opportunism 1 earnings-process Generally Accepted Accounting Principles : GAAP unearned income unrealized income GAAP fictitious revenue recognition