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IASB 6 23 7 19 23

FASB

Insurance contracts FASB

1.

2.

(1)

(2)

(3) (a)

(b)

3.

(1)

participating benefits

(2)

1. (margin presentation)

(1)

(residual or composite margin)

(2)

(3)

(4)

2.

2

(1)

(2)

3.

1. IASB FASB

2. IASB

Unbundling

1.

2.

(1)

1

2 crediting rate

notional

(2)

(3)

IASB

Unit-linked contracts

IASB FASB IASB

3

(1)

(2)

1. (1) IASB FASB

2. (2) IASB

(1)

(2)

(3)

3. IASB FASB

(1)

(2)

1. IASB

(1) 12

(2)

2. IASB

(1)

(2)

3. IASB

(1)

IASB

(2)

4

Derecognition

1. IASB 2010 3

IFRS7

2. 2011 1 1

Hedge accounting

IASB

IASB (1)

(2)

1. IASB

IASB

5

2.

Leases FASB

1.

IASB FASB

(1)

(2)

2. IASB FASB

(1)

(2)

1. FASB

non-distinct service IASB

IASB

FASB

1.

2.

6

1.

(1)

(2)

(3)

2.

1.

(1)

(2)

2.

3.

(1)

(2)

(3)

4.

(1)

(2)

5.

6.

Annual improvements

7

IFRS 1

1. IFRS1 B B2

D D20

2004 1 1

2. IASB 60

IFRSs

2010 10

IASB IFRIC 4

2010 10

IFRS 1

IAS23

IAS16 (Servicing equipment)

IAS16 8

IAS32

IAS32

IAS12

IFRS8 IAS34

IAS34

8

IFRS8

Conceptual Framework FASB

1.

2.

3.

4.

5.

Consolidation

1.

(1)

(2)

(3)

(4)

2.

9

3.

(1)

(2)

4.

categories

Income Taxes

1. IAS12 Income Taxes 52

2.

IAS40 IAS16&IAS38

IFRS3

(

www.iasb.org)