Japan keeps outlying goodwill accounting rule, citing impairment risk

FinanceStandards board may consider adding disclosure to facilitate international comparisonsThe 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.