Japan to stick with goodwill accounting rule, remaining global outlier

Goodwill amortization is among the biggest differences between Japanese and international accounting standards. (Photo by Akira Kodaka)AKIHIRO OTA, NOZOMI OKUBO and YUKI NAKAMURAJuly 23, 2026 01:18 JSTTOKYO -- Japanese accounting standards are expected to maintain rules on writing off goodwill from mergers and acquisitions, which complicate comparisons with foreign companies that do not do so. TOKYO -- Japanese accounting standards are expected to maintain rules on writing off goodwill from mergers and acquisitions, which complicate comparisons with foreign companies that do not do so.

TOKYO -- Japanese accounting standards are expected to maintain rules on writing off goodwill from mergers and acquisitions, which complicate comparisons with foreign companies that do not do so. Read NextTechnologyFive US tech giants' hidden debts soar to $1.65tn on opaque AI fundingMarketsJapan revises corporate governance code: 5 things to knowCompaniesAustralia eyes Big Four accounting reforms after scandalsTrading AsiaJapan mega pension fund's speculated JGB buying sways yields and yenESGIs Japan soft on accounting fraud?

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