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Framework for the Preparation and Presentation of Financial Statements
as issued at 1 January 2009
This extract has been prepared by IASC Foundation staff and has not been approved by the IASB.
For the requirements reference must be made to the Framework for the Preparation and Presentation of Financial Statements. ※この文の意味が分からない。
The IASB Framework was approved by the IASC Board in April 1989 for publication in July 1989, and adopted by the IASB in April 2001.
This Framework sets out（提示する） the concepts that underlie（基礎となる） the preparation and presentation（表示） of financial statements for external（外部の） users.
The Framework deals with:
(a) the objective（目的） of financial statements（財務諸表）;
(b) the qualitative（質的） characteristics that determine the usefulness（有用性） of information in financial statements;
(c) the definition（定義）, recognition（認識） and measurement（測定） of the elements from which financial statements are constructed; and
(d) concepts（概念） of capital and capital maintenance（資本維持）.
The objective of financial statements is to provide information about the financial position（財政状態）, performance（経営成績） and changes in financial position of an entity that is useful to a wide range of（広範囲の） users in making economic decisions.
Financial statements prepared for this purpose（この目的のために準備された財務諸表は） meet（適合する） the common needs of most users.
However, financial statements do not provide all the information that users may need to make economic decisions（経済的意思決定をなすために利用者が必要とする全ての情報） since they largely portray（描く） the financial effects of past events and do not necessarily（必ずしも） provide non-financial（財務外の） information.
In order to meet their objectives, financial statements are prepared on the accrual basis of accounting（発生主義会計に基づいて）.
The financial statements are normally prepared on the assumption（仮定） that an entity is a going concern（継続企業） and will continue in operation（操業状態にあり続ける） for the foreseeable（予見しうる） future.
Qualitative characteristics are the attributes（特質） that make the information provided in financial statements useful to users（財務諸表で提供される情報を、利用者にとって有用なものにする）.
The four principal（主要な） qualitative characteristics are understandability（理解可能性）, relevance（目的適合性）, reliability（信頼性） and comparability（比較可能性）. In practice（実際には） a balancing（均衡させること）, or trade-off, between qualitative characteristics is often necessary.
The elements directly related to the measurement of financial position（財政状態の測定に直接関連する） are assets（資産）, liabilities（負債） and equity（資本）.
These are defined as follows（以下のように）:
(a) An asset is a resource（資源） controlled（支配される） by the entity as a result of past events and from which future economic benefits（将来の経済的便益） are expected to flow（流入する） to the entity.
(b) A liability is a present obligation（義務） of the entity arising（生起する） from past events, the settlement（決済） of which is expected to result in an outflow from the entity of resources embodying economic benefits（経済的便益を体現する資源が企業から流出する結果となる）.
(c) Equity is the residual interest（残余持分） in the assets of the entity after deducting（控除したのちの） all its liabilities.
The elements of income（収益） and expenses（費用） are defined as follows:
(a) Income is increases in economic benefits during the accounting period（会計期間） in the form of inflows or enhancements（増大） of assets or decreases of liabilities that result in increases in equity, other than（〜以外の） those relating to contributions（拠出） from equity participants（出資者）.
(b) Expenses are decreases in economic benefits during the accounting period in the form of outflows or depletions（消耗） of assets or incurrences（引受） of liabilities that result in decreases in equity, other than those relating to distributions（分配） to equity participants.
An item that meets the definition of an element should be recognised if:
(a) it is probable that any future economic benefit associated with the item will flow to or from the entity; and
(b) the item has a cost or value that can be measured with reliability.
Measurement is the process of determining the monetary amounts at which the elements of the financial statements are to be recognised（測定とは、財務諸表の要素がどれだけの貨幣量で認識されるかを決定する過程である） and carried（記載される） in the balance sheet and income statement.
This involves the selection of the particular basis of measurement（このことは、特定の測定基礎の選択を含む。（何のことかよくわからない））.
The concept of capital maintenance（資本維持） is concerned with（関係する） how an entity defines the capital that it seeks to maintain（維持せんとする資本を、企業がどのように定義するか）.
It provides the linkage（関連） between the concepts of capital and the concepts of profit because it provides the point of reference（評価基準） by which profit is measured; it is a prerequisite（前提条件） for distinguishing（区別する） between an entity’s return on capital and its return of capital（資本による収益と資本の返還？）; only inflows of assets in excess of（〜を超える） amounts needed to maintain capital may be regarded as profit and therefore as a return on capital.
Hence, profit is the residual amount（残量） that remains after expenses (including capital maintenance adjustments（資本維持調整？ 物価変動を考慮するための調整のことらしい。）, where appropriate（それが適切な場面では）) have been deducted from income.
If expenses exceed income the residual amount is a loss.
The Board of IASC recognises that in a limited number of cases（限られた数の事例では） there may be a conflict（矛盾） between the Framework and an International Accounting Standard.
In those cases where there is a conflict, the requirements of the International Accounting Standard prevail over（優先する） those of the Framework.
As, however, the Board of IASC will be guided（指導される） by the Framework in the developement of future Standards （基準の将来的な発展） and in its review of existing Standards（現行基準の見直し）, the number of cases of conflict between the Framework and International Accounting Standards will diminish（減少する） through time（時とともに）.
