<?xml version='1.0' encoding='UTF-8'?><?xml-stylesheet type='text/xsl' href='https://midorichi.com/wp-content/plugins/google-sitemap-generator/sitemap.xsl'?><!-- sitemap-generator-url='http://www.arnebrachhold.de' sitemap-generator-version='4.1.23' -->
<!-- generated-on='2026-04-08 8:06 AM' -->
<urlset xmlns:xsi='http://www.w3.org/2001/XMLSchema-instance' xsi:schemaLocation='http://www.sitemaps.org/schemas/sitemap/0.9 http://www.sitemaps.org/schemas/sitemap/0.9/sitemap.xsd' xmlns='http://www.sitemaps.org/schemas/sitemap/0.9'>	<url>
		<loc>https://midorichi.com/difference-between-operating-and-non-operating-expenses/</loc>
		<lastmod>2024-12-04T07:19:15+00:00</lastmod>
		<changefreq>hourly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>https://midorichi.com/prepaid-expenses-and-accounts-payable-journal-entries-monthlyprepaid-expenses-and-accounts-payable-journal-entries-monthly/</loc>
		<lastmod>2026-01-18T04:51:14+00:00</lastmod>
		<changefreq>hourly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>https://midorichi.com/free-bookkeeping-3-level-practice-test/</loc>
		<lastmod>2024-12-04T08:05:02+00:00</lastmod>
		<changefreq>hourly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>https://midorichi.com/bookkeeping-3rd-grade-practice-problems-recording-transactions-in-subsidiary-ledgers-all-10-questions/</loc>
		<lastmod>2024-12-04T08:06:30+00:00</lastmod>
		<changefreq>hourly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>https://midorichi.com/bookkeeping-level-3-practice-problem-trial-balance-adjustment/</loc>
		<lastmod>2024-12-04T08:03:17+00:00</lastmod>
		<changefreq>hourly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>https://midorichi.com/new-revenue-recognition-compensated-supply-transaction-accounting/</loc>
		<lastmod>2025-04-16T10:34:38+00:00</lastmod>
		<changefreq>hourly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>https://midorichi.com/example-com-tax-effect-accounting-asset-retirement-obligation/</loc>
		<lastmod>2025-04-05T14:00:30+00:00</lastmod>
		<changefreq>hourly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>https://midorichi.com/promotional-free-products-and-services-revenue-recognition-ifrs15/</loc>
		<lastmod>2024-12-21T01:40:08+00:00</lastmod>
		<changefreq>hourly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>https://midorichi.com/financial-instruments-assets-liabilities-and-derivatives/</loc>
		<lastmod>2025-07-07T12:22:12+00:00</lastmod>
		<changefreq>hourly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>https://midorichi.com/https-midorichi-com-government-grants-accounting-treatment-and-journal-entry/</loc>
		<lastmod>2025-04-10T00:12:36+00:00</lastmod>
		<changefreq>hourly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>https://midorichi.com/https-midorichi-com-invoice-processing-practical-points-accounting-basics/</loc>
		<lastmod>2025-04-16T09:07:26+00:00</lastmod>
		<changefreq>hourly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>https://midorichi.com/https-midorichi-com-introduction-of-defense-special-corporation-tax-and-its-impact-on-legal-effective-tax-rate-and-corporate-disclosure/</loc>
		<lastmod>2025-04-20T02:50:58+00:00</lastmod>
		<changefreq>hourly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>https://midorichi.com/https-midorichi-com-impact-of-trump-tariffs-2025-and-accounting-considerations/</loc>
		<lastmod>2025-04-20T02:52:14+00:00</lastmod>
		<changefreq>hourly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>https://midorichi.com/contract-liability-explained-accounting-basics/</loc>
		<lastmod>2025-04-16T13:57:17+00:00</lastmod>
		<changefreq>hourly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>https://midorichi.com/best-accounting-software-for-beginners-recommended-by-experts/</loc>
		<lastmod>2025-04-18T06:52:16+00:00</lastmod>
		<changefreq>hourly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>https://midorichi.com/https-midorichi-com-2025-investor-guide-financial-statements-stock-price/</loc>
		<lastmod>2025-04-18T10:46:25+00:00</lastmod>
		<changefreq>hourly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>https://midorichi.com/https-midorichi-com-revenue-recognition-guide-for-beginners/</loc>
		<lastmod>2025-04-18T09:34:48+00:00</lastmod>
		<changefreq>hourly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>https://midorichi.com/investment-decision-making-using-operating-profit-margin/</loc>
		<lastmod>2025-04-18T10:46:45+00:00</lastmod>
		<changefreq>hourly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>https://midorichi.com/special-feature-submit-securities-report-before-annual-general-meeting/</loc>
		<lastmod>2025-04-18T13:54:44+00:00</lastmod>
		<changefreq>hourly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>https://midorichi.com/life-as-a-female-cpa/</loc>
		<lastmod>2025-10-05T15:28:52+00:00</lastmod>
		<changefreq>hourly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>https://midorichi.com/accounts-payable-journal-entry-guide/</loc>
		<lastmod>2025-04-20T03:45:00+00:00</lastmod>
		<changefreq>hourly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>https://midorichi.com/https-midorichi-com-column-1-what-is-business-restructuring-cpa-perspective/</loc>
		<lastmod>2026-01-18T01:35:22+00:00</lastmod>
		<changefreq>hourly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>https://midorichi.com/https-midorichi-com-column-2-realities-of-sme-restructuring-and-success-factors/</loc>
		<lastmod>2026-01-18T01:35:35+00:00</lastmod>
		<changefreq>hourly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>https://midorichi.com/https-midorichi-com-2025-tax-reform-clear-guide-tips-you-should-know/</loc>
		<lastmod>2025-07-07T05:56:53+00:00</lastmod>
		<changefreq>hourly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>https://midorichi.com/https-midorichi-com-column-3-understanding-cash-shortage/</loc>
		<lastmod>2026-01-18T01:19:54+00:00</lastmod>
		<changefreq>hourly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>https://midorichi.com/https-midorichi-com-new-lease-accounting-freerent-rent-free-period/</loc>
		<lastmod>2026-01-18T06:10:35+00:00</lastmod>
		<changefreq>hourly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>https://midorichi.com/https-midorichi-com-ifrs16-lease-definition-conditions-exclusive-use-sublease/</loc>
		<lastmod>2025-07-07T11:05:58+00:00</lastmod>
		<changefreq>hourly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>https://midorichi.com/https-midorichi-com-ifrs16-perpetual-lease-discount-rate-impact/</loc>
		<lastmod>2025-07-07T11:04:59+00:00</lastmod>
		<changefreq>hourly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>https://midorichi.com/https-midorichi-com-ifrs16-intercompany-parent-subsidiary-lease-accounting/</loc>
		<lastmod>2026-01-18T09:03:14+00:00</lastmod>
		<changefreq>hourly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>https://midorichi.com/https-midorichi-com-2025-edition-prepare-for-new-lease-accounting-standards-recommended-books/</loc>
		<lastmod>2026-01-18T07:25:04+00:00</lastmod>
		<changefreq>hourly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>https://midorichi.com/https-midorichi-com-for-accountants-feeling-exhausted-the-new-approach-to-lease-accounting/</loc>
		<lastmod>2025-07-07T11:15:38+00:00</lastmod>
		<changefreq>hourly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>https://midorichi.com/https-midorichi-com-ias-38-software-licenses-types-and-accounting-treatment-https-midorichi-com-ias-38-software-licenses-types-and-accounting-treatment/</loc>
		<lastmod>2025-07-07T11:11:05+00:00</lastmod>
		<changefreq>hourly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>https://midorichi.com/https-midorichi-com-new-lease-accounting-standard-lease-term-determination-https-midorichi-com-new-lease-accounting-standard-lease-term-determination/</loc>
		<lastmod>2025-07-07T11:02:45+00:00</lastmod>
		<changefreq>hourly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>https://midorichi.com/https-midorichi-com-new-lease-accounting-standard-right-of-use-not-yet-transferred/</loc>
		<lastmod>2025-07-07T11:07:37+00:00</lastmod>
		<changefreq>hourly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>https://midorichi.com/https-midorichi-com-best-books-accounting-career-guide/</loc>
		<lastmod>2026-01-18T08:52:02+00:00</lastmod>
		<changefreq>hourly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>https://midorichi.com/https-midorichi-com-best-virtual-offices-ranking-2025/</loc>
		<lastmod>2026-01-18T09:00:44+00:00</lastmod>
		<changefreq>hourly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>https://midorichi.com/ifrs-case-studies-new-lease-accounting-standard/</loc>
		<lastmod>2025-10-06T11:03:09+00:00</lastmod>
		<changefreq>hourly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>https://midorichi.com/understanding-tax-effect-accounting-flowchart-dt/</loc>
		<lastmod>2025-10-06T11:44:11+00:00</lastmod>
		<changefreq>hourly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>https://midorichi.com/ifrs-introduction-accounting-of-annual-leave-reserve/</loc>
		<lastmod>2026-01-18T07:15:01+00:00</lastmod>
		<changefreq>hourly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>https://midorichi.com/ey-accounting-book-recommend/</loc>
		<lastmod>2026-01-18T09:09:11+00:00</lastmod>
		<changefreq>hourly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>https://midorichi.com/https-midorichi-com-ias-19-employee-benefits/</loc>
		<lastmod>2025-10-14T10:27:08+00:00</lastmod>
		<changefreq>hourly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>https://midorichi.com/https-midorichi-com-ias-38-intangible-assets-for-professionals/</loc>
		<lastmod>2025-10-14T10:33:13+00:00</lastmod>
		<changefreq>hourly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>https://midorichi.com/https-your-domain-com-revenue-recognition-for-saas/</loc>
		<lastmod>2026-01-18T11:30:44+00:00</lastmod>
		<changefreq>hourly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>https://midorichi.com/https-your-domain-com-igaap-2022-series-review/</loc>
		<lastmod>2026-01-18T11:29:35+00:00</lastmod>
		<changefreq>hourly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>https://midorichi.com/accounting-books-intermediate/</loc>
		<lastmod>2026-01-18T12:14:08+00:00</lastmod>
		<changefreq>hourly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>https://midorichi.com/invoice-receipt-name-rules/</loc>
		<lastmod>2026-01-18T13:03:55+00:00</lastmod>
		<changefreq>hourly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>https://midorichi.com/invoice-system-relief-measures/</loc>
		<lastmod>2026-01-18T13:33:10+00:00</lastmod>
		<changefreq>hourly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>https://midorichi.com/accounting-standard-subsequent-events/</loc>
		<lastmod>2026-01-18T14:21:45+00:00</lastmod>
		<changefreq>hourly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>https://midorichi.com/accounting-for-non-fossil-values-virtual-ppa/</loc>
		<lastmod>2026-02-13T12:45:43+00:00</lastmod>
		<changefreq>hourly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>https://midorichi.com/global-minimum-tax-accounting-asbj-46/</loc>
		<lastmod>2026-01-18T14:35:04+00:00</lastmod>
		<changefreq>hourly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>https://midorichi.com/667-2/</loc>
		<lastmod>2026-02-28T09:37:01+00:00</lastmod>
		<changefreq>hourly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>https://midorichi.com/kaikei-subsidy-guide/</loc>
		<lastmod>2026-02-13T13:31:09+00:00</lastmod>
		<changefreq>hourly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>https://midorichi.com/leasing-financial-instruments-lease-accounting-guide/</loc>
		<lastmod>2026-02-28T09:23:35+00:00</lastmod>
		<changefreq>hourly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>https://midorichi.com/https-midorichi-com-lease-accounting-standards-post-capitalization-accounting-treatment/</loc>
		<lastmod>2026-04-07T10:51:50+00:00</lastmod>
		<changefreq>hourly</changefreq>
		<priority>0.2</priority>
	</url>
</urlset><!-- Request ID: 27adc836395d709cf24f02f5fb0d9bed; Queries for sitemap: 4; Total queries: 37; Seconds: 0; Memory for sitemap: 1KB; Total memory: 4MB -->
