Japan to stick with goodwill accounting rule, remaining global outlier

FinanceConcern about impairment losses sank proposal to move to international approachGoodwill 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.