アリア　知恵の輪

Financial Services Agency issued on July 6 “a cabinet office ordinance draft on partial revision of the regulations about terms, format, and preparation method.” This revision has to be made because terms on accounting standards on pension benefit need changing due to its reforms which was made a while ago. Its revision will be limited to the consolidated financial statements.

There are two major changes.
A term “allowance for pension benefits ” is switched with “liability on pension benefits,” and “prepaid pension expenses” is switched with “asset on pension benefits.”
And the second major change is that “unrecognized actuarial differences” and “unrecognized prior services cost” Their alternatives are “accumulated adjustments on pension benefits” presented in the section of “accumulated other comprehensive income,” while expenses are shown as “adjustment on pension benefits” categorized in “other comprehensive income.”
We would also like to point out that notes are extended.

This draft requires more discussion till the issuance, but unless something comes up it will be applied for the year beginning April 1 2013.

日本公認会計士協会（以下、「協会」という）は、平成24年7月12日に「退職給付に関する会計基準」等の公表に対する今後の対応について公表しました。

平成24年5月17日に公表された企業会計基準第26号「退職給付に関する会計基準」及び企業会計基準適用指針第25号「退職給付に関する会計基準の適用指針」（以下、「新基準等」という。）では、会計制度委員会報告第13号「退職給付会計に関する実務指針（中間報告）」及び「退職給付会計に関するQ&A」（以下「実務指針等」という。）を承継・必要な改正を行っており、協会は実務指針等の廃止に向けた手続きを今後進めていくことを予定しています。

ただし、新基準等は平成25年４月１日以後開始する事業年度の年度末に係る財務諸表から順次段階的に適用されるため、適用されるまでの間は実務指針等に基づいて会計処理していくことになるので留意が必要です。

Japanese Institute of Certified Public Accountants (JICPA) issued an announcement “action plan regarding the Standards of Retirement Benfits,” on July 12 2012.

Accounting Standards 26 “Accounting Standards of Retirement Benefits” and Application Guideline 25 “Application Guideline of the Standards of Retirement Benefits” reflected some revisions from the Accounting System Committee 13 “Application Guideline of Accounting Standards of Retirement Benefits (Interim Report)” and “Q&A on Accounting of Retirement Benefits,” both of which JICPA plan to abolish in the future.

However, since the new standards will be effective for the year beginning after April 1 2013, we have to be aware that until then these guideline and Q&A are alive.