顧客対価モデルにもとづく収益認識における履行義務の測定

概要

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The IASB and the FASB initiated their jointproject on revenue recognition and were developinga single, contract-based recognitionmodel based on the asset and liability view. The Boards proposed primarily two revenuerecognition models: measurement model andcustomer consideration model. To that end,the Boards issued the Discussion Paper, PreliminaryViews on Revenue Recognition in Contacts with Customers (“DP”) and proposedrevenue recognition model based on customerconsideration model. In this article, focusingon revenue recognition and measurement ofperformance obligations based on customer consideration model, the following points areidentified, that is inherent function of asset andliability view, diversification of customer considerationmodel by fundamental independencebetween revenue recognition and measurement of performance obligations. This article surveys “DP” and illustrates customerconsideration model compared withcurrent practice (realization and earnings processapproach). Identification of performance obligations at contract inception, allocation theamount of the customer consideration to themand revenue recognition throughout satisfactionof them will make possible accounting fortransactions involving multiple components. Remeasurement of performance obligationsthroughout the changes of net contract positionmay cause diversification of customerconsideration model such as building block approach (BBA).