日本人だけが使ってる利益、知ってます？

Everyone in Japan has heard of "operating profit" on the news, but in reality, it's not a very common term outside of Japan. For whom and for what purpose is operating profit necessary? Archive Playlist    • 全動画（古い順）   ━━━━━━━━━━━━━━━━━━━ 🧮 About this program Bookkeeping is one of humanity's greatest inventions, born over 500 years ago. Companies, banks, stock markets, and capitalism—they all build upon this technology. Yet now, it's treated as merely a "qualification to get for job hunting." This program exists to break that misconception. "The World is Made of Bookkeeping" is not a program that teaches bookkeeping knowledge. When you view the world through the "operating system of thought" that is bookkeeping, history, economics, and everyday life all look completely different. We'll deliver that intellectual excitement as educational entertainment through a two-person talk. You can enjoy it even if you don't know anything about bookkeeping. Even if you have a Level 1 bookkeeping certification, you'll find something new. ━━━━━━━━━━━━━━━━━━━ 🧮 Table of Contents 00:00 Opening 00:41 Is Operating Profit a Concept Unique to Japan? 02:03 The Five Types of Profit and the Contents of Operating Profit 07:47 Operating Profit: An Invention of Post-War Japan 12:33 Its Current Role: Lending to Small and Medium-Sized Enterprises 15:01 Ending ━━━━━━━━━━━━━━━━━━━ 🧮 Cast Keita Kawaji Holds a Level 1 bookkeeping certification. He redefines bookkeeping not as a "qualification" but as a "thinking OS" and promotes it. His main profession is content producer. X: https://x.com/funbari_spring Kota Horiuchi Holds a Level 3 Bookkeeping certification. A bookkeeping beginner who asks simple questions. His main profession is programmer. ━━━━━━━━━━━━━━━━━━━ 🧮 Reference Materials 1. "Corporate Accounting Principles" (1949, Economic Stabilization Board Corporate Accounting System Measures Research Committee) 2. "Rules Concerning Terminology, Format and Preparation Methods of Financial Statements, etc." (Ministry of Finance Ordinance No. 59 of 1963) 3. Kiyoshi Kurosawa, "A History of the Development of Japanese Accounting" 4. Financial Results Summaries of Various Companies (Mitsubishi Corporation, Mitsui & Co., Itochu Corporation, Marubeni Corporation, Sumitomo Corporation, Fiscal Year Ended March 2024) 5. Financial Services Agency "IFRS Application Report" 6. PwC Arata LLC "Trends in IFRS Application by Japanese Companies" 7. EY ShinNihon LLC "Major Differences Between Japanese Standards and IFRS" 8. KPMG Japan "IFRS Application Guide" 9. Deloitte Tohmatsu "Comparison of Japanese Standards and IFRS" 10. Small and Medium Enterprise Agency, "White Paper on Small and Medium Enterprises" (Chapter on the Actual State of Lending) ━━━━━━━━━━━━━━━━━━━ #Bookkeeping #Accounting #TheWorldIsMadeOfBookkeeping #Amazon