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02 May 2012

IASB(国際会計基準審議会):IFRS(国際財務報告基準)解釈指針委員会の効率性と有効性についてのIFRS財団評議会の提言


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The Trustees of the IFRS Foundation have published their findings following a review of the efficiency and effectiveness of the IFRS Interpretations Committee. The conclusions of the review are consistent with recommendations of the Trustees' strategy review, completed in February 2012.


The primary recommendations of the review are:

  • that a broader range of ‘tools’ should be deployed by the Interpretations Committee, enabling it to be more responsive to requests for assistance;
  • to revise the criteria used to determine which issues the Interpretations Committee should take action on;
  • to improve the Interpretations Committee’s communications regarding issues that it decides not to address; and
  • to expand the Interpretations Committee’s outreach and the transparency surrounding its decisions regarding which issues to address.

The recommendations will enable the Interpretations Committee to deal with a wider range of requests. For example, the Interpretations Committee may make proposals to the IASB for targeted, narrow-scope amendments that are beyond the scope of the Annual Improvements process, or proposals for additional illustrative examples of standards.

The combination of the Interpretations Committee’s revised agenda criteria and its ability to deal with a wider range of requests should result in fewer instances of items being rejected from the agenda in future.

The Trustees conducted the review through the use of a questionnaire that requested comments from interested parties and from members of the Interpretations Committee. The review began in October 2010 and 34 responses were received by the end of the public comment period in January 2011.

The responses received to the questionnaire were presented by IFRS Foundation staff to the Interpretations Committee, who then discussed the responses with representatives of the Trustees and members of the IASB. Responses to the findings of the review were subsequently developed by the Interpretations Committee and discussed and agreed with the IASB and the Trustees.

Press release



© IASB - International Accounting Standards Board


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