米欧における認識中止に関する会計基準と開示規則の動向：リーマン・ブラザーズの「レポ105」を巡る対応を踏まえて
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1 IFRS 105 IFRS IFRS IFRS / /
2 AntonR.Valukas 3 United States Bankruptcy Court Southern District of New York [2010] MD&A SEC FASB U.S. Trustee Jenner & Block % 108% SEC American International Group AIG Citigroup Bank of America BOA /2011.8
3 SEC 105 IFRS IFRS FASB SEC 7 5 IFRS IT IFRS IASB IASC IAS IAS IASB IAS IFRS a, b 75
4 Standard & Poor s Moody s Richard S. Fuld Jr ABCP 10 = III = /2011.8
5 % ,192 2, ,599 3, ,209 2, = SEC GS MS GS MS GS = MS = D MS D = D C SFAS 157 par
6 /2011.8
7 SFAS 140 derecognition SFAS SFAS SFAS 140 SFAS 140 par SFAS 140 par. 9 3 SFAS 140 A: Implementation Guidance 18 SFAS 140 pars. 12, SFAS 140 par. 9a true sale 18 A SFAS 140 par
8 SFAS 140 par SFAS 140 par. 9b SFAS 140 par. 29 SFAS 140 par SFAS 140 par. 9c SFAS 140 A SFAS 140 par. 47 a. b. 19 PCAOB The Use of Legal Interpretations as Evidential Matter to Support Management s Assertion That a Transfer of Financial Assets Has Met the Isolation Criteria in Paragraph 9 (a) of Statement of Financial Accounting Standards No SFAS 140 par /2011.8
9 SFAS 140 par. 49 c. d. SFAS 140 B: Background Information and Basis for Conclusions 22 par. 218 b. b. ffl = 98% = 102% ffl ffl Lehman Brothers International (Europe): LBIE B SFAS 140 FASB A LBIE LBIE LBIE LBIE % % 81
10 Herz [2010] = 98% 5% = 95% SFAS 140 par. 49 par /2011.8
11 colorable claims SEC MD&A Ernst & Young: E&Y 105 MD&A E&Y APB Accounting Principles Board
12 4 105 ffl 105 ffl 105 ffl SEC FASB SEC FASB SEC FASB 2010 SEC FASB SEC FASB 5 1 SEC SEC SEC SEC AIG Citigroup BOA 3 ffl AIG 2008 ffl Citigroup 84 /2011.8
13 5 SEC FASB FASB SFAS 140 FASB SEC 6 SEC SEC FASB SEC 36 SEC 9 6 MD&A ffl BOA 36 SEC FASB FASB 1 Tier I = 37 MD&A 85
14 6 SEC ffl ffl ffl ffl ffl ffl ffl 2 FASB FASB Ranking Minority Member FASB FASB FASB Herz [2010] ffl 105 ffl = 98% SFAS 140 B par B bright line ffl SEC ffl IASB IASB IASB IASB IASB IASB FASB IFRS /2011.8
15 FASB SFAS 140 par. 47b FASB-ASC c 1 b SFAS 140 par. 47b 105 = 98% = 102% SFAS 140 par. 218 FASB-ASC FASB SFAS 140 par. 47b IFRS IAS 39 IFRS FASB IFRS 105 IFRS FASB SEC IFRS IAS FASB The FASB Accounting Standards Codification TM FASB- ASC FASB-ASC 87
16 IFRS 7 IASB IFRS 7 IASB 1 IAS 39 IFRS principle-based 41 rule-based IAS 39 FASB-ASC IAS 39 par. 20 ffl ffl SEC [2003] IASB IFRS 6 IASB SEC IASB SEC IASB 105 IASB 42 IAS 39 90% 10% Apar.AG /2011.8
17 IAS 39 A 44 par. AG 51a c par. AG 51d IAS IAS 39 IAS IFRS IFRS 7 IFRS 7 par IASB IFRS 7 IFRS 7 IFRS 7 par. 42E IAS 39 A 45 IASB IAS IAS IASB FASB IAS IFRS 7 par. 13 a. b. c. d. e. f. IFRS 7 par. 42D 47 89
18 7 â a. b. c. d. e. f. g. h. 3 IFRS 7 1 IAS 39 2 IFRS IAS 1 IAS 1 pars SEC 4 IFRS 7 IASB IAS 39 IFRS 7 1 IAS 39 IASB IFRS IASB IFRS 7 IAS /2011.8
19 IASB IFRS 7 6. IFRS 2011 IFRS 2012 IFRS IFRS SEC IFRS 91
20 FASB SEC IFRS 105 AAA [2003] 92 /2011.8
21 a b IASB American Accounting Association (AAA) Financial Accounting Standards Committee, Evaluating Concepts-Based vs. Rule-Based Approaches to Standard Setting, Accounting Horizons, 17 (1), AAA, 2003, pp Herz, Robert H., Re: Discussion of Selected Accounting Guidance Relevant to Lehman Accounting Practices, FASB, United States Bankruptcy Court Southern District of New York, Report of Anton R. Valukas, Examiner, United States Bankruptcy Court Southern District of New York, U.S. Securities and Exchange Commission (SEC), Study Pursuant to Section 108 (d) of the Sarbanes-Oxley Act of 2002 on the Adoption by the United States Financial Reporting System of a Principles-Based Accounting System, SEC,
22 94 /2011.8
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