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FASBは、2016年4月14日、会計基準アップデート(ASU) 2016-10「顧客との契約から生じる収益(Topic 606):履行義務の識別およびライセンス」を公表しました。
  • FASB Issues Accounting Standards Update 2016-10—Revenue from Contracts with Customers (Topic 606): Identifying Performance Obligations and Licensing


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