ヒキアテキン カイケイキテイ ノ ケントウカダイ キギョウカイケイ ゲンソクチュウカイ18 IASダイ37ゴウ IASダイ37ゴウ コウカイソウアン ニ オケル ヒキアテキン キテイ オ テガカリ トスル ヒキアテキン ニ カンスル ロンテン ノ セイリ ニ ツイテ

The Accounting Standards Board (ASBJ) of Japan is currently asking for public submissions on accounting allowance regulations. It is considering this issue as part of the international convergence of accounting standards, which the board has already taken some action on. As we are confronted with global environmental problems which must be addressed, it is likely that various allowances will be appropriated for this purpose and that the amounts involved will increase in future, playing an important part in accounting standards. This article compares the review of the probability recognition criteria on allowance regulations in Japan, in IAS 37 and in the Exposure Draft of Proposed Amendments to IAS 37