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Japan specific publication
収益認識に関する会計基準と同適用指針が、2021年4月以降開始する事業年度から適用されています。3月決算企業においては、すでに適用されており、2022年3月期の第1四半期から収益認識に関する注記の開示も始まっていますが、期末における注記の開示は、2022年3月期が初めてであるため、特に留意が必要な事項があります。そこで、期末において収益認識に関する注記を作成する際の留意点を、連載で解説します。また、ポジション・ペーパーの活用についても言及します。 なお、各回の本文は5分程度の短い時間で一読いただけるようにしており、図表を使って読者の理解が深まるように工夫しています。
Achieving a high level of payroll performance in the APAC region is difficult. It is crucial for businesses to understand the unique challenges and complexities of the landscape. The size and diversity of the APAC region makes payroll a tough proposition in terms of economy, rules, and regulations. Obviously, this complicated and varied geography affects the way that payroll in the APAC region...
At the close of 2021, our C-suite barometer showed businesses were emerging from the pandemic with a sense of confidence and resilience. They were confident in their ability to respond to the trends ahead, expecting to transform their businesses and planning to invest. ESG is now firmly on the C-suite agenda and businesses are making public commitments on a range of ESG topics. But are...
2021-12 Financial institutions increasingly recognise that climate change and other environmental, social and corporate governance risks jeopardise the world’s economy and financial system.