A decision has been reported to maintain the periodic amortization of goodwill arising from corporate M&A under the current accounting standards. The article also presents the view that the fundamental issue is the stagnation of Japanese companies’ management capabilities.
A policy has been reported to maintain the periodic amortization of goodwill under the current accounting standards. Accordingly, the application of amortization calculations is expected to continue as before.
The article examines the view that the stagnation of Japanese companies’ management capabilities may be the fundamental issue behind this decision. It introduces the debate over the stagnation of management capabilities and trends in public interest in the issue.