[IFRS] 有給休暇債務の流動・非流動分類②

有給休暇について下記のような規定があります。

IAS19 Employee Benefits

9
Short-term employee benefits include items such as the following, if expected to be settled wholly before twelve months after the end of the annual reporting period in which the employees render the related services:
(a)
wages, salaries and social security contributions;
(b)
paid annual leave and paid sick leave;
(c)
profit-sharing and bonuses; and
(d)
non-monetary benefits (such as medical care, housing, cars and free or subsidised goods or services) for current employees.

153
Other long-term employee benefits include items such as the following, if not expected to be settled wholly before twelve months after the end of the annual reporting period in which the employees render the related service:
(a)
long-term paid absences such as long-service or sabbatical leave;
(b)
jubilee or other long-service benefits;
(c)
long-term disability benefits;
(d)
profit-sharing and bonuses; and
(e)
deferred remuneration.

（太字―引用者）

つまり、有給休暇について、従業員が関連する勤務を提供した事業年度の末日後12か月以内にすべてが決済されると予想される場合には短期従業員給付(Short-term employee benefits)として取り扱われ、そうでなければその他の長期従業員給付(Other long-term employee benefits)として取り扱われることになると考えられます。

そのため、例えば有効期間が２年の有給休暇はその他の長期従業員給付として取り扱われることになると考えられます。

他方、財政状態計算書における表示について下記の規定があります。

IAS19 Employee Benefits

69
An entity shall classify a liability as current when:
(a)
it expects to settle the liability in its normal operating cycle;
(b)
it holds the liability primarily for the purpose of trading;
(c)
the liability is due to be settled within twelve months after the reporting period; or
(d)
it does not have the right at the end of the reporting period to defer settlement of the liability for at least twelve months after the reporting period.
An entity shall classify all other liabilities as non-current.

（太字―引用者）

つまり、長期従業員給付として取り扱われる有給休暇に係る債務だからといって、必ずしも非流動負債とされるわけではないと考えられます。

この点につき、CPAラーニングのIFRS中級＃11「従業員給付(IAS19) Part1」が参考になるものと思われます。
https://www.cpa-learning.com/lessons/480118

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[IFRS] 有給休暇債務の流動・非流動分類①

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