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Economy
Politics, Economy and Society
Japan's first comprehensive Revenue Recognition Standard (IFRS15) was released by DBJ in March 2018. This document uses more than 70 examples of setting the Revenue Recognition Standard, and specifically explains the practical processing based on the new standard in the procedures of "Points to Answer," "Explanation," and "Answers." The features include 1 abundant set example, 2 diagrams are used abundantly, 3 practice questions are taught individually, and 4 intensive explanations on accounting related to construction contracts corresponding to the new standard.