|IFRS||Japanese GAAP||US GAAP|
|Threshold for recognition of provision is possible, defined as more likely than not.||
Threshold of recognition of provision is not defined as a percentage.
However, in practice, there is no significant difference between Japanese GAAP and IFRS/US GAAP.
|Threshold for recognition of provision is probable, interpreted as a higher threshold than "more likely than not under IFRS".|
|A corporation is required to recognize short-term employee benefits, including paid annual leaves when employees has rendered service in exchange for those benefits.||There is no specific guidance for recognition of allowance for unused vacation days.||Similar to IFRS, an entity is required to accrue a liability for employees's rights to receive compensation for future absences when certain conditions are met.|