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02 December 2014

EFRAG(欧州財務報告アドバイザリーグループ)、IASB(国際会計基準審議会)の基準策定における影響度分析に関する決定を支持


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It is a positive response to Europe’s long standing call for effect analyses to be conducted by the IASB before any IFRS would be published.


EFRAG welcomes the report of the IASB Effects Analysis Consultative Group and the decision of the IASB to implement the recommendations made in the report. 

Together with the UK FRC, EFRAG has stimulated the debate on improving the way in which accounting standard setters develop and implement standards throughout their due process, from start to finish since early 2011, and published the position paper “Considering the Effects of Accounting Standards” in 2012.

The position paper was supported by no less than 15 National Standard Setters in Europe and affirmed that ‘effects analysis’ should be integrated into the standard-setting process over the life-cycle of projects, from the agenda proposal stage through to the final standard stage, so as to further enhance transparency of the due process and increase the accountability and credibility of the standard setter.

In parallel, EFRAG - together with the standard setters of France (ANC), Germany (ASCG), Italy (OIC) and the UK (FRC) - have conducted field tests on all major projects on the IASB agenda, with increasing coordination and cooperation with the IASB. The report acknowledges that effect analyses are best conducted with the involvement of national standard setters, as designed in EFRAG’s field-work policy published in July 2013.

Roger Marshall, Acting President of the EFRAG Board commented: “Effects analysis is an important step in the standard-setting process and EFRAG and all European stakeholders welcome the formalisation of the IASB’s methodology in this domain. Cooperation with the IASB had developed in the past years as EFRAG and National Standard Setters in Europe were joining forces in conducting field tests on IASB major projects. EFRAG was planning to review and update its field work policy to appropriately reflect the consequences of the ‘Maystadt’ reform. IASB’s formal involvement in effect analyses will also contribute to that review.” 

Press release



© EFRAG - European Financial Reporting Advisory Group


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