{"id":7113,"date":"2021-06-09T09:29:45","date_gmt":"2021-06-09T09:29:45","guid":{"rendered":"https:\/\/tridenstechnology.com\/?p=7113"},"modified":"2022-07-04T09:39:54","modified_gmt":"2022-07-04T09:39:54","slug":"asc606%e3%82%92%e5%ae%8c%e5%85%a8%e3%81%ab%e7%90%86%e8%a7%a3%e3%81%97%e3%81%a6%e3%81%84%e3%82%8b%e3%82%8f%e3%81%91%e3%81%a7%e3%81%af%e3%81%82%e3%82%8a%e3%81%be%e3%81%9b%e3%82%93%e3%80%82","status":"publish","type":"post","link":"https:\/\/tridenstechnology.com\/ja\/dont-fully-understand-asc-606-heres-why-you-should\/","title":{"rendered":"ASC606\u3092\u5341\u5206\u306b\u7406\u89e3\u3057\u3066\u3044\u306a\u3044\u306e\u3067\u3059\u304b\uff1f\u305d\u306e\u7406\u7531\u306f\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\u3002"},"content":{"rendered":"<p class=\"wp-block-paragraph\">\u3055\u3066\u3001\u3042\u306a\u305f\u306fASC606\u306b\u3064\u3044\u3066\u4f55\u3068\u306a\u304f\u7406\u89e3\u3057\u3066\u3044\u308b\u3067\u3057\u3087\u3046\u3057\u3001\u305d\u3046\u3067\u306a\u3051\u308c\u3070\u3053\u306e\u8a18\u4e8b\u3092\u8aad\u3093\u3067\u3044\u306a\u3044\u3067\u3057\u3087\u3046\u3002\u3057\u304b\u3057\u4e00\u65b9\u3067\u3001\u4f1a\u8a08\u57fa\u6e96\u30b3\u30fc\u30c7\u30a3\u30d5\u30a3\u30b1\u30fc\u30b7\u30e7\u30f3\uff08ASC\uff09606\u3092\u5b8c\u5168\u306b\u628a\u63e1\u3057\u3066\u3044\u306a\u3044\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u3057\u3001ASC606\u304c\u5c0e\u5165\u3055\u308c\u3066\u4ee5\u6765\u3001\u304b\u306a\u308a\u89e6\u308c\u308b\u6a5f\u4f1a\u304c\u5897\u3048\u305f\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u3002\u3044\u305a\u308c\u306b\u305b\u3088\u3001ASC606\u306e\u610f\u5473\u5408\u3044\u3001\u8ab2\u984c\u3001\u305d\u3057\u3066\u305d\u308c\u304c\u3082\u305f\u3089\u3059\u6f5c\u5728\u7684\u306a\u30e1\u30ea\u30c3\u30c8\u3092\u7406\u89e3\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<br>ASC606\u306e\u5f71\u97ff\u3092\u53d7\u3051\u306a\u3044\u3068\u8003\u3048\u3066\u3044\u308b\u306e\u3067\u3042\u308c\u3070\u3001\u518d\u8003\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u305d\u306e\u305f\u3081\u3001\u3053\u306e\u91cd\u8981\u306a\u4f1a\u8a08\u57fa\u6e96\u30b3\u30fc\u30c7\u30a3\u30d5\u30a3\u30b1\u30fc\u30b7\u30e7\u30f3\u3092\u5b8c\u5168\u306b\u7406\u89e3\u3059\u308b\u305f\u3081\u306b\u3001\u3053\u306e\u5148\u3092\u304a\u8aad\u307f\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n\n<div class=\"wp-block-yoast-seo-table-of-contents yoast-table-of-contents\"><h2>\u76ee\u6b21<\/h2><ul><li><a href=\"#h-what-is-asc-606\" data-level=\"2\">ASC606\u3068\u306f\u4f55\u3067\u3059\u304b\uff1f<\/a><\/li><li><a href=\"#h-step-1-customer-contract-identification\" data-level=\"2\">\u30b9\u30c6\u30c3\u30d71\uff1a\u9867\u5ba2\u5951\u7d04\u306e\u7279\u5b9a<\/a><\/li><li><a href=\"#h-step-2-performance-obligations-identification\" data-level=\"2\">\u30b9\u30c6\u30c3\u30d72\uff1a\u5c65\u884c\u7fa9\u52d9\u306e\u7279\u5b9a<\/a><\/li><li><a href=\"#h-step-3-determine-transaction-price\" data-level=\"2\">\u30b9\u30c6\u30c3\u30d73\uff1a\u53d6\u5f15\u4fa1\u683c\u306e\u6c7a\u5b9a<\/a><\/li><li><a href=\"#h-step-4-allocate-transaction-price-to-performance-obligation\" data-level=\"2\">\u30b9\u30c6\u30c3\u30d74\uff1a\u53d6\u5f15\u4fa1\u683c\u306e\u5c65\u884c\u7fa9\u52d9\u3078\u306e\u914d\u5206<\/a><\/li><li><a href=\"#h-step-5-recognize-revenue-as-performance-obligation-becomes-satisfied\" data-level=\"2\">\u30b9\u30c6\u30c3\u30d75\uff1a\u5c65\u884c\u7fa9\u52d9\u306e\u5145\u8db3\u306b\u4f34\u3046\u53ce\u76ca\u306e\u8a8d\u8b58<\/a><\/li><li><a href=\"#h-accounts\" data-level=\"2\">\u30a2\u30ab\u30a6\u30f3\u30c8<\/a><\/li><li><a href=\"#h-information-technology\" data-level=\"2\">\u60c5\u5831\u6280\u8853<\/a><\/li><li><a href=\"#h-legal-issues\" data-level=\"2\">\u6cd5\u7684\u554f\u984c<\/a><\/li><li><a href=\"#h-human-resources\" data-level=\"2\">\u4eba\u4e8b<\/a><\/li><li><a href=\"#h-compensation\" data-level=\"2\">\u5831\u916c<\/a><\/li><\/ul><\/div>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-what-is-asc-606\">ASC606\u3068\u306f\u4f55\u3067\u3059\u304b\uff1f<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f1a\u8a08\u7528\u8a9e\u3067\u306f\u3001\u982d\u5b57\u8a9eASC\u306f\u3001\u4f1a\u8a08\u57fa\u6e96\u30b3\u30fc\u30c7\u30a3\u30d5\u30a3\u30b1\u30fc\u30b7\u30e7\u30f3\u3092\u610f\u5473\u3057\u307e\u3059\u3002FASB\uff08\u8ca1\u52d9\u4f1a\u8a08\u57fa\u6e96\u5be9\u8b70\u4f1a\uff09\u3068IASB\uff08\u56fd\u969b\u4f1a\u8a08\u57fa\u6e96\u5be9\u8b70\u4f1a\uff09\u306b\u3088\u3063\u3066\u5b9a\u7fa9\u3055\u308c\u307e\u3057\u305f\u3002\u3053\u308c\u3089\u306e\u7d44\u7e54\u306e\u76ee\u7684\u306f\u3001\u4e16\u754c\u4e2d\u306e\u4f1a\u8a08\u30c1\u30fc\u30e0\u3001\u5c02\u9580\u5bb6\u3001\u7d44\u7e54\u306b\u304a\u3051\u308b\u30d9\u30b9\u30c8\u30d7\u30e9\u30af\u30c6\u30a3\u30b9\u3092\u8a2d\u5b9a\u3059\u308b\u3053\u3068\u3067\u3059\u3002<br>2014\u5e74\u3001FASB\u3068IASB\u306f\u3001\u7c73\u56fd\u3067\u306fASC606\u3092\u3001\u7c73\u56fd\u5916\u3067\u306fIFRS\u7b2c15\u53f7\u3092\u5236\u5b9a\u3057\u307e\u3057\u305f\u3002FASB\u306f\u3001ASC606\u3092\u307e\u3060\u9069\u7528\u3057\u3066\u3044\u306a\u3044\u4f01\u696d\u306e\u305f\u3081\u306e\u30ad\u30e3\u30c3\u30c1\u30aa\u30fc\u30eb\u3068\u3057\u3066\u30012020\u5e746\u6708\u306b\u3055\u3089\u306a\u308b\u4fee\u6b63\u3092\u516c\u8868\u3057\u307e\u3057\u305f\u3002<br>\u3082\u3061\u308d\u3093\u3001\u7686\u3055\u3093\u306e\u591a\u304f\u306f\u3001\u904e\u53bb3\u5e74\u9593\u3001ASC606\u306e\u65bd\u884c\u306b\u660e\u3051\u66ae\u308c\u3066\u304d\u305f\u3053\u3068\u3067\u3057\u3087\u3046\u3002ASC606\u304c\u5c0e\u5165\u3055\u308c\u3066\u4ee5\u6765\u3001\u591a\u304f\u306e\u4f01\u696d\u306f\u3001\u65b0\u65b9\u91dd\u306e\u5c0e\u5165\u3068\u696d\u52d9\u3078\u306e\u5f71\u97ff\u306e\u8a55\u4fa1\u306b\u3064\u3044\u3066\u3001\u5e83\u7bc4\u306a\u691c\u8a0e\u3092\u884c\u3063\u3066\u304d\u307e\u3057\u305f\u3002\u305d\u306e\u305f\u3081\u3001\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u3092\u9075\u5b88\u3059\u308b\u305f\u3081\u306b\u3001\u6027\u6025\u3067\u8907\u96d1\u306a\u8ca1\u52d9\u30d7\u30ed\u30bb\u30b9\u3092\u5c0e\u5165\u3057\u305f\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u3002\u3053\u306e\u3088\u3046\u306a\u3084\u308a\u65b9\u306f\u4e00\u822c\u7684\u3067\u3042\u308a\u3001\u7dcf\u5f53\u305f\u308a\u6cd5\u3068\u3057\u3066\u77e5\u3089\u308c\u3066\u3044\u307e\u3059\u3002<br>\u3053\u306e\u3088\u3046\u306a\u65b9\u6cd5\u3092\u3068\u308c\u3070\u3001\u77ed\u671f\u7684\u306a\u89e3\u6c7a\u306b\u306f\u3064\u306a\u304c\u308b\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u3002\u3057\u304b\u3057\u3001\u6210\u9577\u306b\u5408\u308f\u305b\u3066\u898f\u6a21\u3092\u62e1\u5927\u3057\u305f\u308a\u3001\u9069\u5fdc\u3057\u305f\u308a\u3059\u308b\u4f59\u5730\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">ASC\u306f2\u3064\u306e\u76ee\u6a19\u3092\u5ff5\u982d\u306b\u7f6e\u3044\u3066\u8a2d\u8a08\u3055\u308c\u307e\u3057\u305f\uff1a<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li><strong>\u4e00\u8cab\u6027\u306e\u63d0\u4f9b<\/strong>.ASC606\u4ee5\u524d\u306f\u3001\u53ce\u76ca\u8a8d\u8b58\u306e\u5b9f\u52d9\u306b\u4e00\u8cab\u6027\u304c\u306a\u304f\u3001\u696d\u754c\u3001\u7ba1\u8f44\u3001\u5e02\u5834\u306b\u3088\u3063\u3066\u5927\u304d\u304f\u7570\u306a\u3063\u3066\u3044\u307e\u3057\u305f\u3002\u3053\u306e\u4e00\u8cab\u6027\u306e\u6b20\u5982\u306f\u3001\u6d88\u8cbb\u8005\u3001\u6295\u8cc7\u5bb6\u3001\u30a2\u30ca\u30ea\u30b9\u30c8\u306b\u3068\u3063\u3066\u3001\u7570\u306a\u308b\u8ca1\u52d9\u7d50\u679c\u3092\u6bd4\u8f03\u3059\u308b\u3053\u3068\u3092\u56f0\u96e3\u306b\u3057\u3066\u3044\u307e\u3057\u305f\u3002ASC606\u306f\u3001\u3053\u306e\u3088\u3046\u306a\u554f\u984c\u306b\u5bfe\u51e6\u3059\u308b\u305f\u3081\u3001\u4e00\u8cab\u6027\u3068\u6a19\u6e96\u5316\u3092\u63d0\u4f9b\u3059\u308b\u3053\u3068\u3092\u76ee\u7684\u3068\u3057\u3066\u3044\u307e\u3059\u3002<\/li><li><strong>\u5354\u5b9a\u306e\u7de0\u7d50<\/strong>.ASC606\u306e2\u3064\u76ee\u306e\u76ee\u7684\u306f\u3001\u8ca1\u3084\u30b5\u30fc\u30d3\u30b9\u306e\u79fb\u8ee2\u3092\u3001\u3042\u308b\u6642\u70b9\u3067\u5f15\u304d\u6e21\u3055\u308c\u305f\u91cf\u306b\u6bd4\u4f8b\u3057\u3066\u8a8d\u8b58\u3059\u308b\u4f01\u696d\u306b\u95a2\u3059\u308b\u5408\u610f\u3092\u78ba\u7acb\u3059\u308b\u3053\u3068\u3067\u3057\u305f\u3002<\/li><\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">\u4e00\u8cab\u6027\u3068\u6a19\u6e96\u5316\u3092\u9054\u6210\u3059\u308b\u305f\u3081\u3001ASC606\u306f\u4ee5\u4e0b\u306e5\u3064\u306e\u30b9\u30c6\u30c3\u30d7\u30e2\u30c7\u30eb\u3092\u7528\u3044\u3066\u5b9f\u65bd\u3055\u308c\u307e\u3059\uff1a<\/p>\n\n\n\n<ol class=\"wp-block-list\"><li>\u9867\u5ba2\u5951\u7d04\u306e\u8b58\u5225<\/li><li>\u5c65\u884c\u7fa9\u52d9\u306e\u7279\u5b9a<\/li><li>\u53d6\u5f15\u4fa1\u683c\u306e\u6c7a\u5b9a<\/li><li>\u5c65\u884c\u7fa9\u52d9\u3078\u306e\u53d6\u5f15\u4fa1\u683c\u306e\u914d\u5206\uff08\u30b9\u30c6\u30c3\u30d72\u30013\uff09<\/li><li><span style=\"font-family: 'Open Sans', Helvetica, Arial, Verdana, sans-serif; font-size: 18px; word-spacing: normal;\">\u5c65\u884c\u7fa9\u52d9\u304c\u5145\u8db3\u3055\u308c\u305f\u6642\u70b9\u3067\u53ce\u76ca\u3092\u8a8d\u8b58\u3002<\/span><\/li><\/ol>\n\n\n\n<p 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class=\"wp-block-heading\" id=\"h-step-1-customer-contract-identification\">\u30b9\u30c6\u30c3\u30d71\uff1a\u9867\u5ba2\u5951\u7d04\u306e\u7279\u5b9a<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u305d\u3082\u305d\u3082\u5951\u7d04\u3068\u306f\u4f55\u3067\u3057\u3087\u3046\u304b\uff1f\u5951\u7d04\u3068\u306f\u3001\u5c11\u306a\u304f\u3068\u30822\u3064\u306e\u4e3b\u4f53\u9593\u306e\u5408\u610f\u3067\u3042\u308a\u3001\u305d\u306e\u4e2d\u3067\u6a29\u5229\u3068\u7fa9\u52d9\u304c\u78ba\u7acb\u3055\u308c\u3001\u6700\u3082\u57fa\u672c\u7684\u306a\u5f62\u3067\u5f37\u5236\u529b\u3092\u6301\u3064\u3082\u306e\u3067\u3059\u3002<br>\u3082\u3061\u308d\u3093\u3001\u3053\u306e\u57fa\u672c\u7684\u306a\u6982\u5ff5\u306b\u306f\u7279\u6709\u306e\u30cb\u30e5\u30a2\u30f3\u30b9\u304c\u3042\u308a\u307e\u3059\u3002\u3057\u304b\u3057\u3001\u4ee5\u4e0b\u306e\u6761\u4ef6\u3092\u6e80\u305f\u3059\u5951\u7d04\u306f\u3001\u4f1a\u8a08\u57fa\u6e96\u7de8\u7e82\u66f8606\u306b\u6e96\u62e0\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\uff1a<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>\u5951\u7d04\u306f\u3059\u3079\u3066\u306e\u5f53\u4e8b\u8005\u306b\u3088\u3063\u3066\u627f\u8a8d\u3055\u308c\u3001\u7d04\u675f\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/li><li>\u5404\u5f53\u4e8b\u8005\u306e\u6a29\u5229\u306f\u660e\u78ba\u306b\u5b9a\u7fa9\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/li><li>\u652f\u6255\u3044\u6761\u4ef6\u304c\u660e\u78ba\u306b\u5b9a\u7fa9\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/li><li>\u5951\u7d04\u306b\u306f\u5546\u696d\u7684\u306a\u5185\u5bb9\u304c\u542b\u307e\u308c\u3066\u3044\u307e\u3059\u3002<\/li><\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">\u63d0\u4f9b\u3055\u308c\u305f\u5546\u54c1\u307e\u305f\u306f\u30b5\u30fc\u30d3\u30b9\u306e\u5bfe\u4fa1\u3092\u5fb4\u53ce\u3059\u308b\u6a29\u5229\u3092\u6709\u3059\u308b\u4e8b\u696d\u4f53\u306e\u6761\u4ef6\u3002<br>\u3082\u3046\u4e00\u3064\u306e\u8003\u616e\u70b9\u306f\u3001\u5951\u7d04\u304c\u7d50\u5408\u307e\u305f\u306f\u5909\u66f4\u3055\u308c\u305f\u5834\u5408\u3067\u3059\u3002ASC606\u306f\u5951\u7d04\u5168\u4f53\u3092\u5bfe\u8c61\u3068\u3057\u3066\u304a\u308a\u3001\u7d50\u5408\u3084\u5909\u66f4\u306e\u6709\u7121\u306b\u304b\u304b\u308f\u3089\u305a\u3001\u5f53\u8a72\u5951\u7d04\u5185\u306e\u3059\u3079\u3066\u306e\u6a5f\u80fd\u3092\u53d6\u308a\u6271\u3046\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002\u305d\u306e\u305f\u3081\u3001\u7d44\u7e54\u3068\u3057\u3066ASC606\u3092\u3069\u306e\u3088\u3046\u306b\u5c0e\u5165\u3059\u308b\u304b\u3092\u691c\u8a0e\u3059\u308b\u969b\u306b\u306f\u3001ASC606\u3092\u5951\u7d04\u306e\u4e2d\u5fc3\u3068\u6349\u3048\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h2 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class=\"wp-block-paragraph\">\u5c65\u884c\u7fa9\u52d9\u3068\u306f\u3001\u5951\u7d04\u306e\u4e2d\u3067\u7d04\u675f\u3055\u308c\u305f\u4e8b\u67c4\u306e\u3053\u3068\u3067\u3059\u3002\u57fa\u672c\u7684\u306a\u5951\u7d04\u3067\u306f\u5c65\u884c\u7fa9\u52d9\u306f1\u3064\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u304c\u3001\u3088\u308a\u8907\u96d1\u306a\u5951\u7d04\u3067\u306f\u8907\u6570\u5b58\u5728\u3059\u308b\u53ef\u80fd\u6027\u304c\u9ad8\u3044\u3067\u3059\u3002\u5c65\u884c\u7fa9\u52d9\u304c\u4ed6\u3068\u7570\u306a\u308b\u5834\u5408\u3001\u307e\u305f\u306f\u985e\u4f3c\u3057\u3066\u3044\u308b\u304c\u7570\u306a\u308b\u4e00\u9023\u306e\u8ca1\u3084\u30b5\u30fc\u30d3\u30b9\u304c\u30d0\u30f3\u30c9\u30eb\u3055\u308c\u3066\u3044\u308b\u5834\u5408\u3001\u5c65\u884c\u7fa9\u52d9\u3092\u500b\u5225\u306b\u4f1a\u8a08\u51e6\u7406\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<br>\u5c65\u884c\u7fa9\u52d9\u304c\u660e\u78ba\u304b\u3069\u3046\u304b\u308f\u304b\u3089\u306a\u3044\u5834\u5408\u306f\u3001\u4ee5\u4e0b\u306e\u8cea\u554f\u3092\u3057\u3066\u304f\u3060\u3055\u3044\uff1a<\/p>\n\n\n\n<ul 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class=\"wp-block-heading\" id=\"h-legal-issues\">\u6cd5\u7684\u554f\u984c<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f1a\u8a08\u57fa\u6e96\u7de8\u7e82\u66f8606\u3067\u306f\u3001\u3044\u304f\u3064\u304b\u306e\u5951\u7d04\u8981\u7d20\u3092\u5f93\u6765\u3068\u306f\u7570\u306a\u308b\u65b9\u6cd5\u3067\u51e6\u7406\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3053\u3068\u304c\u898f\u5b9a\u3055\u308c\u3066\u304a\u308a\u3001\u6cd5\u52d9\u90e8\u9580\u306b\u3055\u3089\u306a\u308b\u8ca0\u62c5\u3092\u5f37\u3044\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002\u5951\u7d04\u7d42\u4e86\u6761\u9805\u3001\u5f37\u5236\u57f7\u884c\u3001\u4fa1\u683c\u8a2d\u5b9a\u306a\u3069\u306e\u5074\u9762\u306b\u7d30\u5fc3\u306e\u6ce8\u610f\u3092\u6255\u3044\u306a\u304c\u3089\u3001\u5951\u7d04\u3092\u7cbe\u67fb\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3067\u3057\u3087\u3046\u3002<br>\u6cd5\u52d9\u90e8\u9580\u306f\u307e\u305f\u3001\u65e2\u5b58\u306e\u5951\u7d04\u3092\u5206\u6790\u3057\u3001\u73fe\u884c\u306e\u7528\u8a9e\u304cASC606\u5c0e\u5165\u6642\u306b\u671b\u307e\u3057\u304f\u306a\u3044\u53ce\u76ca\u5f71\u97ff\u3092\u3082\u305f\u3089\u3059\u5206\u91ce\u3092\u7279\u5b9a\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-human-resources\">\u4eba\u4e8b<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f1a\u8a08\u57fa\u6e96\u7de8\u7e82\u66f8606\u306e\u5c0e\u5165\u306b\u306f\u3001\u9593\u9055\u3044\u306a\u304f\u591a\u5927\u306a\u4eba\u54e1\u3068\u30ea\u30bd\u30fc\u30b9\u304c\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u3002\u3055\u3089\u306b\u3001\u65b0\u57fa\u6e96\u306e\u30c8\u30ec\u30fc\u30cb\u30f3\u30b0\u306f\u3001\u7d4c\u7406\u90e8\u9580\u306b\u3068\u3069\u307e\u3089\u305a\u3001\u55b6\u696d\u3001\u30a2\u30ab\u30a6\u30f3\u30c8\u30de\u30cd\u30fc\u30b8\u30e3\u30fc\u3001\u7d4c\u55b6\u5e79\u90e8\u306a\u3069\u3001\u5951\u7d04\u3092\u6271\u3046\u3059\u3079\u3066\u306e\u30b9\u30bf\u30c3\u30d5\u3092\u5dfb\u304d\u8fbc\u3080\u3053\u3068\u306b\u306a\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-compensation\">\u5831\u916c<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">ASC606\u306e\u6700\u3082\u5927\u304d\u306a\u5f71\u97ff\u306e\u4e00\u3064\u306f\u3001\u53ce\u76ca\u8a8d\u8b58\u306e\u30bf\u30a4\u30df\u30f3\u30b0\u306b\u95a2\u3059\u308b\u3082\u306e\u3067\u3059\u3002\u65b0\u57fa\u6e96\u306f\u3001\u8ca9\u58f2\u624b\u6570\u6599\u3084\u5f79\u54e1\u8cde\u4e0e\u306a\u3069\u3001\u53ce\u76ca\u306b\u9023\u52d5\u3059\u308b\u5831\u916c\u306b\u6307\u6570\u95a2\u6570\u7684\u306a\u5f71\u97ff\u3092\u4e0e\u3048\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<br>\u3053\u306e\u554f\u984c\u306b\u306f2\u3064\u306e\u65b9\u6cd5\u3067\u5bfe\u51e6\u3067\u304d\u307e\u3059\uff1a<\/p>\n\n\n\n<ol class=\"wp-block-list\"><li>\u65e7\u57fa\u6e96\u306e\u7d66\u4e0e\u4f53\u7cfb\u3092\u8e0f\u8972\u3057\u305f\u30d7\u30ed\u30b0\u30e9\u30e0\u6761\u4ef6\u306e\u518d\u8a2d\u8a08\u3092\u5b9f\u65bd\u3002<\/li><li>\u5831\u916c\u76ee\u7684\u306e\u53ce\u76ca\u8a8d\u8b58\u3092\u8a8d\u3081\u308b\u65e7\u57fa\u6e96\u306e\u3082\u3068\u3067\u3001\u500b\u5225\u306e\u8a18\u9332\u3092\u4fdd\u6301\u3002<\/li><\/ol>\n\n\n\n<p class=\"wp-block-paragraph\">\u3044\u305a\u308c\u306e\u9078\u629e\u80a2\u306b\u3082\u8ab2\u984c\u304c\u3042\u308a\u307e\u3059\u3002\u6700\u521d\u306e\u9078\u629e\u80a2\u306b\u306f\u591a\u5927\u306a\u6642\u9593\u3068\u52b4\u529b\u304c\u304b\u304b\u308a\u3001\u6cd5\u7684\u627f\u8a8d\u304c\u5f97\u3089\u308c\u306a\u3044\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002\u3057\u304b\u3057\u3001\u9577\u671f\u7684\u306a\u91cd\u8907\u304c\u5fc5\u8981\u3068\u306a\u308a\u3001\u6cd5\u7684\u306a\u554f\u984c\u306b\u76f4\u9762\u3059\u308b\u53ef\u80fd\u6027\u3082\u3042\u308a\u307e\u3059\u3002<br>ASC606\u306f\u3001\u73fe\u5728\u3001\u696d\u7a2e\u3092\u554f\u308f\u305a\u3001\u3059\u3079\u3066\u306e\u4f01\u696d\u304c\u4fa1\u683c\u8a2d\u5b9a\u3068\u8ca9\u58f2\u306b\u95a2\u3059\u308b\u57fa\u6e96\u3092\u6e80\u305f\u3059\u305f\u3081\u306e\u6e96\u5099\u3092\u5341\u5206\u306b\u9032\u3081\u308b\u3079\u304d\u6bb5\u968e\u306b\u3042\u308a\u307e\u3059\u3002\u81ea\u52d5\u5316\u30bd\u30ea\u30e5\u30fc\u30b7\u30e7\u30f3\u304c\u3001\u30d6\u30eb\u30fc\u30c8\u30d5\u30a9\u30fc\u30b9\u306e\u4ee3\u66ff\u307e\u305f\u306f\u30d5\u30a9\u30ed\u30fc\u30a2\u30c3\u30d7\u3068\u3057\u3066\u9078\u629e\u3055\u308c\u308b\u306e\u3067\u3042\u308c\u3070\u3001ASC606\u306f\u90e8\u9580\u6a2a\u65ad\u7684\u306a\u30b3\u30e9\u30dc\u30ec\u30fc\u30b7\u30e7\u30f3\u3092\u63d0\u4f9b\u3059\u308b\u3053\u3068\u3092\u5fd8\u308c\u306a\u3044\u3067\u304f\u3060\u3055\u3044\u3002<br>\u30bd\u30ea\u30e5\u30fc\u30b7\u30e7\u30f3\u306f\u3001\u8acb\u6c42\u3001\u5831\u916c\u3001\u53ce\u76ca\u306b\u7126\u70b9\u3092\u5f53\u3066\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u53ce\u76ca\u81ea\u52d5\u5316\u30b7\u30b9\u30c6\u30e0\u306b\u306f\u3001\u57fa\u6e96\u3092\u7406\u89e3\u3057\u3001\u30b7\u30b9\u30c6\u30e0\u304cASC606\u306b\u6e96\u62e0\u3057\u3066\u3044\u308b\u3053\u3068\u3092\u78ba\u8a8d\u3059\u308b\u3068\u540c\u6642\u306b\u3001\u5fc5\u8981\u306b\u5fdc\u3058\u3066\u67d4\u8edf\u306b\u30eb\u30fc\u30eb\u3092\u8a2d\u5b9a\u30fb\u5909\u66f4\u3067\u304d\u308b\u3088\u3046\u306b\u3059\u308b\u305f\u3081\u306e\u691c\u8a3c\u304c\u5fc5\u8981\u3067\u3059\u3002<br>\u6210\u529f\u3059\u308b\u305f\u3081\u306b\u306f\u3001\u7d44\u7e54\u306f\u65b0\u3057\u3044\u30d3\u30b8\u30cd\u30b9\u30e2\u30c7\u30eb\u3092\u63a1\u7528\u3057\u3001\u65b0\u3057\u3044\u8ca9\u58f2\u624b\u6cd5\u3092\u691c\u8a0e\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002Tridens Monetization\u306e\u53d7\u767a\u6ce8\u30bd\u30ea\u30e5\u30fc\u30b7\u30e7\u30f3\u306f\u3001\u3059\u3067\u306bASC606\u6a19\u6e96\u306b\u6e96\u62e0\u3057\u3066\u3044\u307e\u3059\u3002ASC606\u304c\u30d3\u30b8\u30cd\u30b9\u306b\u3082\u305f\u3089\u3059\u5927\u304d\u306a\u5909\u5316\u3078\u306e\u5bfe\u5fdc\u306b\u3064\u3044\u3066\u306f\u3001\u4eca\u3059\u3050\u304a\u554f\u3044\u5408\u308f\u305b\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u79c1\u305f\u3061\u306e\u30bd\u30ea\u30e5\u30fc\u30b7\u30e7\u30f3\u306b\u3064\u3044\u3066\u3082\u3063\u3068\u60c5\u5831\u3092\u5f97\u305f\u3044\u3067\u3059\u304b\uff1f\u4ee5\u4e0b\u306e\u30b3\u30e1\u30f3\u30c8\u6b04\u306b\u3054\u8a18\u5165\u304f\u3060\u3055\u3044\u3002\u00a0<a href=\"https:\/\/tridenstechnology.com\/schedule-a-demo\/?product=Monetization\" target=\"_blank\" rel=\"noreferrer noopener nofollow\">\u30c7\u30e2\u3092\u4e88\u7d04\u3059\u308b<\/a>!<\/p>","protected":false},"excerpt":{"rendered":"<p>Okay, you likely understand something about ASC 606, or else you wouldn&#8217;t be reading this article. But, on the other hand, you might not have a complete grasp of Accounting Standards Codification (ASC) 606, or you might have had considerable exposure to it since its implementation. Either way, you must understand the implications of ASC 606, its challenges, and the potential benefits it offers.If you believe you&#8217;re unaffected by ASC 606, you should reconsider because it affects all aspects of your operations. Therefore, read on to get a complete understanding of these crucial accounting standards codification. What is ASC 606? In accounting terms, the acronym ASC means Accounting Standards Codification.&hellip;<\/p>","protected":false},"author":6,"featured_media":7117,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[168],"tags":[],"class_list":["post-7113","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-monetization","category-168","description-off"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v27.7 (Yoast SEO v27.7) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Don&#039;t Fully Understand ASC 606? 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