Development of Practical Books and Expansion of a New Textbook Series for Universities

「In the accounting field, the company published 『Visualising Global Corporate Gigatrends Through Accounting Big Data』, which uses accounting big data to analyse the realities and changes of companies around the world. The book has been well received as an accessible explanation of advanced research for business professionals.」

「In addition, the company published 『Q&A: Practical Application of the New Lease Accounting Standard』 and 『Guidebook to the Lease Accounting Standard』, which address the new lease accounting standard, a topic that continues to attract considerable interest among practitioners, and the books have been well received together with similar previously published titles.」

「In addition, the company published 『Q&A: Practical Application of the New Lease Accounting Standard』 and 『Guidebook to the Lease Accounting Standard』, which address the new lease accounting standard, a topic that continues to attract considerable interest among practitioners, and the books have been well received together with similar previously published titles.」

「In the accounting practice field, the company promptly released explanatory books on the new lease accounting standard, which will become mandatory for listed companies from fiscal years beginning in April 2027. …It also quickly published “An In-Depth Guide to the SSBJ Standards,” written by members of the SSBJ secretariat, concerning sustainability disclosures scheduled to be introduced progressively in Japan from the fiscal year ending March 2027, based on standards established by the SSBJ.」

「The company was quick to publish “Starting Here: The New Lease Accounting Standard,” a single volume compiling popular articles from旬刊経理情報 on the new lease accounting standard that will become mandatory from fiscal years beginning in April 2027, and the book was well received. It also published “An In-Depth Guide to the Lease Accounting Standard” by researchers from the Accounting Standards Board of Japan (ASBJ), the standard-setting body, and plans to release books by audit firms in the future.」

「In the professional practice field, the company brought together experts in M&A and published 12 titles in the “M&A Booklet” series during the fiscal year, consolidating their knowledge and practical experience」

「In accounting, the company published the high-quality research book The IASB’s Standard-Setting Mechanism, a detailed analysis of the IASB over 20 years, and Identity Performance Management Accounting, which adds a sense of belonging to the theory of performance management accounting and constructs a theory using mathematical models. As professional books, it published A Guide to Internal Control Systems: Structure and Practice, Second Edition, covering the revised internal control standards applicable from fiscal years beginning in April 2024; Practical IFRS International Sustainability Disclosure Standards; and Q&A on IFRS Sustainability Disclosure Standards, which explain the IFRS Sustainability Disclosure Standards published last June and having a significant impact on the development of related standards in Japan. All were well received, with reprints decided soon after launch.」

「In law, the company published several M&A practice books offering perspectives not found in existing titles, including M&A Risks and Responses for SMEs Through Cases of Accounting Fraud.」

「The IFRS Sustainability Disclosure Standards were published in June this year, and the company plans to launch related books from the current fiscal year onward.」

「In accounting, The Decision-Usefulness of Nonfinancial Information, an empirical analysis of the usefulness of nonfinancial information, was well received for its practical relevance. The company also published A Practical Guide to the 2023 Amendments to the Disclosure Ordinance, which explains disclosure of nonfinancial information. In addition, Accounting Data Science with Python received high praise from readers in both data science and accounting, and sales were very strong.」

「In accounting, the company published Japan’s Accounting Standards, a 3-volume research work by an author renowned as a leading figure in Japanese accounting research, as well as Earnings Management and Post-Positivist Accounting.」

「In accounting, the company published research books including Accounting Dysfunction and Basic Theory of Financial Statement Audits; and accounting practice books including a Manual for Preparing Consolidated Statements of Cash Flows Explained Through Charts and Examples, An Accounting and Finance Field Textbook Explained Through Flowcharts, and CFO and FP&A.」

「In accounting, the company has developed related books on IFRS, whose optional adoption has been increasing, including Japan’s only official translation, IFRS Standards (Annotated) 2022.」

「In accounting, the company published research books including Strategic Cost Management and Beyond ESG Chaos; an advanced textbook, New Edition: The Theory and Empirical Evidence of Financial Accounting; and accounting practice books including Applying Evidence in Management Accounting Practice, Basel III and the Intersection with Accounting Standards, and 50 Accounting, Tax and Finance Cases for Managing Overseas Subsidiaries.」

「In accounting, the company published research books including SME Accounting and Its Assurance and Alternatives in Accounting; university textbooks including Introduction to Bookkeeping and Accounting and Strategic Cost Management; and accounting practice books including An Introduction to Business Portfolio Management and 35 Commonly Misstated Cases in M&A and Reorganisation Accounting. In management and economics, it published research books including Theories of Corporations, Organisations and Resources and Regional Finance in the Post-COVID Era and Under Negative Interest Rates; professional books including Theories of Leadership, Developing People Through Job-Based HR, and Workstyle Reform 2.0 Using HR and Labor DX Data; and the university textbook Community-Based Marketing Learned from Aoyama Companies.」

「In accounting, the company published professional books including A Practical Guide to Tax Effect Accounting, Practical Q&A: Budget Management and Practical Q&A: KPI Management, as well as accounting research books including Building Japanese-Style Global Budget Management and Management Systems for Healthcare Organisations.」

「In accounting, the company published research books including Theories of Provisions and Reserve Systems, Recognition of Valuation Differences in Corporate Accounting and A History of Accounting for Corporate Governance; and accounting practice books including a Manual for Optimising Closing and Audit Costs, Accounting, for What It’s Worth, A Guide to Reading IFRS Financial Statements, and Practical Q&A on Key Audit Matters.」

「In accounting, the company published research books including Basic Concepts of Accounting Profit and A Study of Revenue Recognition in Corporate Taxation; university textbooks including First Steps in Accounting and Finance and Learning Corporate Accounting from the Basics; and accounting practice books including Q&A on Accounting for Accounting Policies, Estimates and Retrospective Treatment and Practical Q&A: Cost Reduction.」

「In accounting, the company published IFRS “Fair Value Measurement”: A Practice Guide as a professional IFRS book; Challenges in Management Accounting and Management Accounting at Seiren as accounting research books; and Accounting Firm Management Support, The Structure of Loyalty-Point Programs and Accounting and Taxation, and Practical Tax Filing for Tax Loss Carryforwards in Business Reorganisations Explained Through Cases as professional books. Sales of Learning Revenue Recognition Accounting at The Restaurant of Many Orders also increased.」

「The popular “Basic+” series of new university textbooks added Management Strategy, Management Organisation and Finance, bringing the lineup to 22 titles. Adoption by universities nationwide is expanding, and the books are being steadily reprinted. The company is also actively addressing new fields such as data science, AI and FinTech, while pursuing planning and development focused on themes suited to the post-COVID and with-COVID era and educational materials responding to the move to online university lectures.」

「In accounting, the company published the research book A Study of Morita Tetsuya’s Accounting Theory; the university textbooks Beginner’s Cost Accounting and An Introduction to Accounting in English; and professional books including Strategies and Valuation for Issuing Stock Acquisition Rights and Other Instruments and an Introduction to Accounting for Fair Value Measurement Explained in Charts.」

「In accounting, the company published research books including The Internationalisation of Accounting and Institutional Design and Accounting in Emerging and Developing Countries; university textbooks including Fundamentals of Modern Bookkeeping and Accounting and Startup Financial Management and Accounting; and accounting practice books including Audit Reports: Theory and Practice and 100 Cases Showing the Impact on Financial Figures.」

「The company also published Management Strategy and Management Organisation as follow-on titles in the Basic+ series, and they were well received.」

「The company also published 8 of the 10 volumes in the Accounting Series That Answers Practical Questions, all of which were well received.」

「In accounting, the company published Introduction to Corporate Valuation as a university textbook, Practical Application of Revenue Recognition Standards by Industry and Fraud Patterns and Practical Responses by Industry as professional books, and Disclosure Regulations under the Financial Instruments and Exchange Act as a research book. In taxation, Tax Succession Flowcharts for Tax Accountants and Q&A on Amendments to Inheritance Law That Every Tax Accountant Advising Clients Should Know were well received, as was The Spirit of Tax Circulars for practitioners. In law, the company published the research book Corporate Group Management and Directors’ Legal Liability and the corporate legal books Labor and Social Insurance Management for Foreign Employment and The Process of Formulating an M&A Strategy.」

「In accounting, the company published research books including Information Disclosure in Nonprofit Organisations and Paradigm Shifts in Accounting Systems; university textbooks including Fundamentals and Applications of Modern Accounting, and Hello, Accounting; and accounting practice books including A Guide to Introducing Consolidated Management Accounting and A Practical Guide to Internal Control Systems. In management and economics, it published research books including Financial Analysis of Emerging Markets and Strategic Innovation Management; university textbooks including Global Tourism, Introduction to Commerce and Developing and Managing Global R&D Talent; and Organisational Behaviour as a follow-on title in the popular Basic+ series. In taxation, it published Taxation of Intangible Asset Management and Transfer Pricing, the Income Correspondence Test, and Accounting and Taxation of Fixed Assets and Leases Explained Through Cases. In law, it published the research book The Role of Rating Agencies and Civil Liability Theory, and professional books including Operating a Godo Kaisha: Theory and Practice from a Commercial Registration Perspective, The Basics and Practice of the Amended Labor Standards Act, and A Beginner’s Guide to Patent Applications. In corporate practice, it published titles including Revenue Recognition Standards Explained in Charts, An Introduction to Capital Costs Through Charts and Stories, Organisational and HR PMI in Cross-Border M&A, an SME M&A Manual from the Buyer’s Perspective, Reforming Non-Regular Employment, and Employment and Labor Management of Foreign Workers Under the Amended Immigration Control Act. In professional examinations, it published titles including This Study Method for the Bar Examination and Preliminary Bar Examination Is Amazing!, The First Book to Read If You Want to Become a Career Consultant, and Pass with This One Book: A Rapid-Study Textbook and Past Questions for the Money Lending Business Operations Chief.」

「In accounting, the company published IFRS Fixed Assets: A Practice Guide as a professional IFRS book; Sociology of Accounting and Accounting for Business Sense as an accounting research book and textbook; and Accounting, Tax and Audit for Cryptocurrencies and Cryptocurrency Accounting and Blockchain Explained in Charts as practical books. In management and economics, it published the New Dictionary of Economics, the first revision in 30 years.」

「In accounting, the company quickly published three well-received books on the urgent topic of revenue recognition: Revenue Recognition in Accounting Practice, IFRS “New Revenue Recognition” Explained and Analysed in Charts, and What Will Change? The Practice of Revenue Recognition. It also published accounting practice books including The Theory and Practice of Timely Disclosure, How to Manage a Project to Standardise and Accelerate Financial Closing, and A Thorough Guide to Accounting for Tax Effects; introductory textbooks including Fundamentals and Applications of Financial Accounting and Bookkeeping for Business Sense; and a research book, The Evolution of Financial Disclosure and Auditors’ Audits.」

「In accounting, the company published high-quality research books including Accounting Information and Capital Markets, An Economic Analysis of Lease Accounting Systems, An Empirical Analysis of Nonprofit Organization Accounting and Audit Quality; university textbooks including a Financial Accounting Textbook and Fundamentals of Cost and Management Accounting; and accounting practice books including A Guide to the Structure and Practice of Management Accounting and Accounting and Tax Basics for Stock Options Explained in Charts. In management and economics, Gazelle Companies: Visionary Recruitment and Development, How Information Is Reflected in Share Prices and The New Case for Regular Employees performed well. The company also published university textbooks including The Role of Regional Finance in Regional Revitalisation, The Capital Theory of the Corporation: Its Merits and Demerits and Human Resource Management for Diversifying Employment Arrangements, as well as Risk Management as a follow-on title in the popular Basic+ series.」

「In accounting, the company published New Insurance Contracts under IFRS: A Practical Introduction and IFRS “New Revenue Recognition” in Practice as professional IFRS books, as well as Cost Accounting Systems for Practical Use and Management Accounting for Group Management as accounting practice books.」

「The “Basic+” series, which continues to be developed as a textbook supporting future university education, added 4 new titles, bringing the lineup to 16. Adoption of the textbooks by universities is also expanding rapidly, and almost all titles have been steadily reprinted.」

「In law, the company published 5 new titles, including Antitrust Litigation and Company Law Litigation, in the Corporate Litigation Practice Issues series, completing the 10-title series. In management and economics, it published university textbooks including Fundamentals of CSR, Valuing Prosperity, and Learning the Fundamentals of Business Through Monopoly. In professional examinations, it launched a new “Ask Those Who Came Before” series and published 4 titles: A Career Guide to Certified Public Accountants, A Career Guide to Tax Accountants, A Career Guide to Clinical Psychologists, and A Career Guide to Jobs in the Financial Industry.」

「In management and economics, the company published Fundamentals of Macroeconomics and The Japanese Economy as follow-on titles in the “Basic+” series. Chain-Store Labor Relations, addressing employment systems, Business Valuation: A Practical Course and MBA Challenge: Finance and Accounting for finance professionals and corporate finance personnel also performed well. In law, the Corporate Litigation Practice Issues series began, with the first 5 titles consisting of General Theory of Corporate Litigation, Securities Litigation, Labor Litigation, Internet Litigation and Tax Litigation. In lifestyle and practical content, the company newly undertook editing work for public-relations magazines of government agencies and books supervised by public-interest corporations.」

「In accounting, the company published IFRS Practice Guide: Revenue Recognition as a professional IFRS book and the Mutual Fund Accounting Handbook as an accounting practice book. In addition, sales of The Accounting Strategist, published in June, remained strong. In management and economics, Abenomics Will Evolve, which examines Abenomics, the translated title The Rules of Pricing, and the business titles Situational Strategy and Shared Leadership performed well. In taxation, sales increased for The Guide to Tackling Difficult Tax Law Provisions, an introductory book on tax law; An Introduction to Transfer Pricing Documentation in Response to BEPS; and titles related to inheritance tax, including the Inheritance Tax Consultation Office and Inheritance Planning Through Life Insurance and Incorporation. In law, the company received favorable reviews for The Basics and Practice of the Worker Dispatching Act, responding to amendments to the Worker Dispatching Act; Corporate Legal A to Z for legal department personnel; and Board Reform, relating to corporate governance. In corporate practice, Regional Bank Mega-Reorganisation and ROE Strategies for Financial Institutions performed well. In professional examinations, How to Pass the Judicial Scrivener Examination While Working and Studying Independently and From Part-Time Worker to Administrative Scrivener: A Self-Study, First-Attempt Success Story were hits. In lifestyle and practical content, the company newly undertook editing work for public-relations magazines. However, as the number of books published by 中央経済社 declined to 71, down by more than 10 from the same period of the previous year, revenue for the first quarter of the current consolidated fiscal year was ¥664 million, down 10.1% year on year, and operating loss was ¥40 million, compared with an operating loss of ¥13 million in the same period of the previous year.」

「With the aim of developing textbooks that support the active learning required in future university education, the company launched the “Basic+” series last year. During the current fiscal year, it published 7 titles, including Public Finance, Monetary Economics and Business Administration, bringing the lineup to 12 titles.」

「Through publishing activities, the company actively developed professional books directly relevant to business practice and expanded new textbook series for universities, thereby addressing reader needs.」