成果の確実性とは、（1）工事収益総額、（2）工事原価総額、（3）決算日における工事進捗度の各要素について、信頼性をもった見積りができることをいいます。
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This material has been prepared for general informational purposes only and is not intended to be relied upon as accounting, tax, or other professional advice. Please refer to your advisors for specific advice.
