Japan keeps outlying goodwill accounting rule, citing impairment risk

The use of goodwill amortization in Japan's accounting standards sets the country apart from other major economies. (Photo by Shugo Tamura)NOZOMI OKUBOJuly 27, 2026 23:56 JSTTOKYO -- Japan's accounting standards body decided Monday to maintain its current rules on regularly writing down goodwill from mergers and acquisitions, amid concerns about the risk of heavy impairment losses during rough patches. TOKYO -- Japan's accounting standards body decided Monday to maintain its current rules on regularly writing down goodwill from mergers and acquisitions, amid concerns about the risk of heavy impairment losses during rough patches.

TOKYO -- Japan's accounting standards body decided Monday to maintain its current rules on regularly writing down goodwill from mergers and acquisitions, amid concerns about the risk of heavy impairment losses during rough patches. Read NextFinanceJapan to stick with goodwill accounting rule, remaining global outlierCurrenciesForeign M&A in Japan adding to yen weakness, analysts sayBusiness trendsMidsize Western buyout firms continue Japan push with new officesPoliticsJapan to consider economic security in M&A screeningsFinanceTop Japan banks' profits hit record on M&A lending boomLatest on FinanceFinanceJapanese investment drive in US brings in Citi and JPMorganFinanceJapan looks to lift ban on advice for defined-contribution pensionsFinanceWorld Bank moves to phase out China loans by 2031 Read Next Read Next FinanceJapan to stick with goodwill accounting rule, remaining global outlierCurrenciesForeign M&A in Japan adding to yen weakness, analysts sayBusiness trendsMidsize Western buyout firms continue Japan push with new officesPoliticsJapan to consider economic security in M&A screeningsFinanceTop Japan banks' profits hit record on M&A lending boom FinanceJapan to stick with goodwill accounting rule, remaining global outlier FinanceJapan to stick with goodwill accounting rule, remaining global outlier CurrenciesForeign M&A in Japan adding to yen weakness, analysts say Business trendsMidsize Western buyout firms continue Japan push with new offices PoliticsJapan to consider economic security in M&A screenings FinanceTop Japan banks' profits hit record on M&A lending boom Latest on Finance Latest on Finance FinanceJapanese investment drive in US brings in Citi and JPMorganFinanceJapan looks to lift ban on advice for defined-contribution pensionsFinanceWorld Bank moves to phase out China loans by 2031 FinanceJapanese investment drive in US brings in Citi and JPMorgan FinanceJapan looks to lift ban on advice for defined-contribution pensions FinanceWorld Bank moves to phase out China loans by 2031 Sponsored Content Sponsored Content