JICPA published "Research Report on Revenue Recognition"
September 01, 2009
JICPA published, on July 9, 2009, Accounting Practice Committee Research Report No. 13 "Research Report on Revenue Recognition in Japan (interim report) –considerations in light of IAS 18 'Revenue'. The Accounting Practice Committee researched the disclosures on "revenues recognition" in significant accounting policies area of securities reports submitted by Japanese companies; identified the key specific issues in revenue recognition in various industries; and deliberated practical accounting treatment and overall disclosures in light of IAS 18 "Revenue".This document is available in Japanese only.