IFRS IC(IFRS 해석위원회)의 안건 상정 기준(Due Process 5.16)

IFRS 해석위원회는 다음과 같은 안건 채택 요건(Due process handbook 문단 5.16)을 두어 실무상 빈번히 발생하고 널리 퍼진 이슈를 IFRS 해석위원회 안건 결정의 대상으로 함

 

  ①  광범위하거나 중요한 영향을 미칠 것으로 예상되는 이슈
  ② 다양한 회계처리 방식의 제한을 통해 재무보고의 결과가 개선될 것으로 예상되는 이슈
  ③  국제회계기준 기준서와 ‘재무보고를 위한 개념체계’의 범위 안에서 유효하게 해결할 수 있는 이슈

 

IFRS Due process handbook 문단 5.16 (원문 발췌)

5.16 The Interpretations Committee decides a standard-setting project should be added to the work plan, either by recommending that the Board develop a narrow-scope amendment or by deciding to develop an IFRIC Interpretation, when all of the following criteria are met:

(a) the matter has widespread effect and has, or is expected to have, a material effect on those affected;

(b) it is necessary to add or change requirements in IFRS Standards to improve financial reporting—that is, the principles and requirements in the Standards do not provide an adequate basis for an entity to determine the required accounting;

(c) the matter can be resolved efficiently within the confines of the existing Standards and the Conceptual Framework; and

(d) the matter is sufficiently narrow in scope that the Board or the Interpretations Committee can address it in an efficient manner, but not so narrow that it is not cost-effective for the Board or the Interpretations Committee and stakeholders to undertake the due process required to change a Standard.