Accounting


This section collates articles on different accounting issues that are relevant to tax matters such as accounting for intangible assets, corporate reorganisations and consolidation as well as tax accounting. Please refer to the articles below.

Accounting for Japanese civil law partnerships

Accounting for Japanese civil law partnerships

10/16/2010 • This article discusses the basic Japanese accounting treatment of membership of Japanese civil law partnership, in Japanese a nin'i kumiai...Read More

Joint venture formation and enterprise combination accounting

Joint venture formation and enterprise combination accounting

08/28/2010 • This article consists of a flowchart which applies the criteria used to determine whether or not an enterprise combination...Read More

Japanese accounting for mergers and other enterprise combinations

Japanese accounting for mergers and other enterprise combinations

08/28/2010 • This article discusses how mergers, takeovers and similar enterprise combinations are accounted for in Japan. The articles looks at which...Read More

Expected useful lives of intangible assets

Expected useful lives of intangible assets

07/24/2010 • This post includes a table with the useful life of specified Intangible Assets that are recognised as being fixed assets...Read More

Tax Based Retained Profits - Japanese

Tax Based Retained Profits – Japanese “Earnings and Profit”?

07/20/2010 • As noted in this post on Tax Based Capital, the Japanese tax system includes concepts similar to "outside basis" and...Read More

Tax Based Capital - Japanese

Tax Based Capital – Japanese “Outside Basis”?

07/20/2010 • This post looks at the Japanese tax concept of Tax Based Capital, or in Japanese 資本金等/shihonkintou.   The Japanese tax law...Read More

Dividend Taxation - Japanese companies' capital account

Dividend Taxation – Japanese companies’ capital account

07/05/2010 • This post is the first in a series looking at how the return of funds to shareholders is treated for...Read More

Definitions of Japanese tax, legal and other terms

Definitions of Japanese tax, legal and other terms

06/29/2010 • When interpreting tax matters it is critical to have a proper understanding of the terms used in Japanese legislation, accounting...Read More

M&A - allocating price to intangible assets

M&A – allocating price to intangible assets

06/04/2010 • This post reviews principles behind allocating cost to intangible assets under Japanese purchase accounting for business combinations. As part of Japan's convergence with International Financial...Read More

Japanese M&A accounting and IFRS convergence

Japanese M&A accounting and IFRS convergence

04/26/2010 • This article includes a summary of the most recent changes to Japanese accounting standards relating to enterprise combinations which were...Read More