英語速読 IFRS15-2

  • 2016年10月7日
  • 2017年2月13日
  • 会計

IFRS15の続きです。

前回はSTEP1あたりの記載を紹介しました。

紹介する順番が変になりましたが、いわゆるSTEP1~STEP2について、以下のように記載されている点を先にご紹介します。

IN7 The core principle(コア原則)of IFRS 15 is that an entity recognises revenue to depict(dipíkt~を描写する) the transfer of promised goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled in exchange for those goods or services. An entity recognises revenue in accordance with that core principle by applying the following steps:
Step 1: Identify the contract(s) with a customer—a contract is an
agreement between two or more parties that creates enforceable(強制できる) rights and obligations. The requirements of IFRS 15 apply to each contract that has been agreed upon with a customer and meets specified criteria(基準). In some cases, IFRS 15 requires an entity to combine contracts and account for them as one contract. IFRS 15 also provides requirements for the accounting for contract modifications(修正).

Step 2: Identify the performance obligations(履行義務) in the contract—a contract includes promises to transfer goods or services to a customer. If those goods or services are distinct(区別できる), the promises are performance obligations and are accounted for separately. A good or service is distinct if the customer can benefit from the good or service on its own or together with other resources that are readily(【rédili】すぐに、容易に) available to the customer and the entity’s promise to transfer the good or service to the customer is separately identifiable from other promises in the contract.

Identifying performance obligations
22 At contract inception(=始まり、開始、発端), an entity shall assess(=評価する、査定する) the goods or services promised in a contract with a customer

and shall identify(=識別する) as a performance obligation(=履行義務) each promise to transfer to the customer either:
(a) a good or service (or a bundle(=束) of goods or services) that is distinct(区別できる、別個の);
or
(b) a series of distinct goods or services that are substantially(実質的に) the same and that have the same pattern of transfer to the customer(see paragraph 23).

なんだか非常にわかりにくい文章ですが、要するにここで言っているのはstep2では企業が契約時に契約の中身を見て、それぞれの履行義務の識別・区別をすることが必要なんだけど、(a)個々の財・サービスが別個に区別できる場合と、(b)顧客への移転パターンが同じである、実質的に同一の一連の個々の財・サービスに区別できる場合があるということですね。(b)は23項でも触れられていますが(ex.清掃サービスなど反復的な取引)、わかりにくい・・・。要は履行義務の単位を考えるにあたり、実質的に同じ財・サービスはひとつにまとめて考えろという風に理解しています。

深堀すると先に進まないので、いったん続けていきます。次回はSTEP3。