公開草案は、パラグラフ69を修正しない. 表3 成案と公開草案の比較 成案 公開草案 68A The cost of f u l f i l l ing a contra c t comprises the costs that relate directly to the contract. Costs that relate directly to a contract consist of both:
(a) the incremental costs of fulfilling that contract̶for example, direct labour and materials; and
(b) an allocation of other costs that relate directly to fulfilling contracts̶for e x a mp l e , a n a l l o c a t i o n o f t h e depreciation charge for an item of property, plant and equipment used in fulfilling that contract among others. Examples of costs that relate directly to a contract to provide goods or services include:
(a) direct labour (for example, salaries and wages of employees who manufacture and deliver the goods or provide the services directly to the counterparty);
(b) direct materials (for example, supplies used in fulfilling the contract);
(c) allocations of costs that relate directly to contract activities (for example, costs of contract management and supervision; insurance; and depreciation of tools, equipment and right-of-use assets used in fulfilling the contract);
(d) costs explicitly chargeable to the counterparty under the contract; and (e) other costs incurred only because an entity entered i nto t h e c o nt r a c t (f o r e x a m p l e , p a y m e nt s to subcontractors). 68B パラグラフの新設なし。 General and administrative costs do not relate directly to a contract unless they are explicitly chargeable to the counterparty under the contract. y4A Onerous Contracts ̶ Cost of Fulfilling a Contract, issued in May 2020, added paragraph 68A and amended paragraph 6y . A n e n t i t y s h a l l a p p l y t h o s e amendments to contracts for which it has not yet fulfilled all its obligations at the beginning of the annual reporting period in which it first applies the amendments (the date of initial application). The entity sha l l not restate comparative information. Instead, the entity shall re cog n i s e the c u mu l a t ive e f f e c t of initially applying the amendments as an adjustment to the opening balance of retained earnings or other component of equity, as appropriate, at the date of initial application. [Draft] Onerous Contracts — Cost of Fulfilling a Con- tract (Amendments to IAS 37), issued in [date], amended paragraph 68 and added paragraphs 68A–68B. An entity shall apply those amendments to contracts existing at the beginning of the annual reporting period in which the entity first applies the amendments (the date of initial application). The...
