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<a href=\"https:\/\/www.zuora.com\/jp\/guides\/ifrs-15-%e5%a5%91%e7%b4%84%e3%81%ae%e7%b5%90%e5%90%88-vs-%e5%a5%91%e7%b4%84%e3%81%ae%e5%a4%89%e6%9b%b4\/\">IFRS 15: 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<a href=\"\/jp?p=280824\">ASC 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Revenue<\/a>\u306f\u3001\u8907\u96d1\u304b\u3064\u7d99\u7d9a\u7684\u306a\u53ce\u76ca\u30e2\u30c7\u30eb\u3092\u6301\u3064\u30d3\u30b8\u30cd\u30b9\u306e\u305f\u3081\u306b\u8a2d\u8a08\u3055\u308c\u305f\u53ce\u76ca\u8a8d\u8b58\u81ea\u52d5\u5316\u30bd\u30ea\u30e5\u30fc\u30b7\u30e7\u30f3\u3067\u3059\u3002\u9867\u5ba2\u5951\u7d04\u306e\u30e2\u30c7\u30ea\u30f3\u30b0\u304b\u3089\u7d99\u7d9a\u7684\u306a\u53ce\u76ca\u8a8d\u8b58\u3001\u4f1a\u8a08\u4ed5\u8a33\u306e\u751f\u6210\u3001\u53ce\u76ca\u95a2\u9023\u30ec\u30dd\u30fc\u30c6\u30a3\u30f3\u30b0\u307e\u3067\u3001ASC 606\u304a\u3088\u3073IFRS 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