IMES DISCUSSION PAPER SERIES Discussion Paper No. 2009-J-11 INSTITUTE FOR MONETARY AND ECONOMIC STUDIES BANK OF JAPAN 103-8660 2-1-1 http://www.imes.boj.or.jp
IMES Discussion Paper Series 2009-J-11 2009 7 IPSAS JEL classification: M41 L30 * E-mail: rkaneko@kokugakuin.ac.jp 6 2009 3 19
... 1... 2... 2... 3... 3... 3... 4... 4... 5... 6 IPSAS... 6... 8... 9... 10... 13... 14... 14... 16... 17... 22
IASB FASB IFRS 1 basic ownership approach perpetual approach 2 1 2011 23 2 3 4 5 1 2009 IASB/FASB 2009 1
2 NPO FASB SFAC 4 SFAC 4 18 3 4 2 NPO 3 4 2
IPSAS IPSAS IFRS 2 2 FASB SFAS 5 5 3
FASB 1 1 2 4
6 7 FASB SFAS 117 3 IPSAS 1 6 7 5
IPSAS IPSAS 1 8 IPSAS IFRS IPSAS EQUITY NET ASSETS 9 IFRS IPSAS IFRS IPSAS IPSASB non-exchange transactions IPSAS 23 8 9 6
IPSAS Statement of Financial Performance revenue from operating activities 10 IPSAS 20 10 JICPA 10 IPSAS IFRS IPSAS 1 IFRS 7
14 8
1 19 11 19 12 19 21 1,800 11 12 9
1 13 2 1 13 19 http://activity.jpc-sed.or.jp/detail/mdd/activity000848/attached.pdf 2 10
14 14 11
15 8 1 2 17 20 15 12
FASB 16 Statement of Financial Position Statement of Activities unrestricted net assets temporarily restricted net assets permanently restricted net assets 3 SFAS 117 13 16 GASB FASAB GASB FASB FASAB GAO FASB GASB 13
17 Anthony 1989 18 20 12 1 3 5 17 18 14
16 FASB 19 20 20 12 1 3 21 19 20 21 5 15
32 22 29 23 22 30 1 4 1 2 3 4 23 16
24 24 17
25 26 25 26 18
27 28 29 27 28 29 JICPA 19
30 1 31 1 30 10 31 FASB GASB FASB 1 GASB 20
32 32 21
28 1 2009 99 117 IMES Discussion Paper Series 2009-J-4 2009 2008 2007 2005 2007 No.27 2003 199 212 2007 2007 2008 2008 16 2005 1 2008 R.N. 55 1 2008 117 130 GASB/FASAB 2003 21 1 2002 145 191 22
IPSAS 22 1 2003 77 112 2007 175 3 2009 374 387 Anthony, R. N, Should Business and Nonbusiness accounting be different?, Harvard Business School Press, 1989. Federal Accounting Standards Advisory Board, Statement of Federal Financial Accounting Concepts No.1: Objectives of Federal Financial Reporting, 1993. Financial Accounting Standards Board, Statement of Financial Accounting Concepts No.4: Objectives of Financial Reporting by Nonbusiness Organizations, 1980., Statement of Financial Accounting Standards No.116: Accounting for Contributions Received and Contributions Made, 1993a., Statement of Financial Accounting Standards No.117: Financial Statements of Not-for-Profit Organizations, 1993b. International Public Sector Accounting Standards Board, International Public Sector Accounting Standards No.1: Presentation of Financial Statements, 2001., International Public Sector Accounting Standards No.22: Disclosure of Information about the General Government Sector, 2006a., International Public Sector Accounting Standards No.23: Revenue from Non-Exchange Transactions (Taxes and Transfers), 2006b., Consultation Paper: Conceptual Framework for General Purpose Financial Reporting by Public Sector Entities, 2008. 23