Daily BriefsESG

Daily Brief ESG: Have Japanese-GAAP Helped Reduce the Number of Failed M&A Deals? and more

By September 19, 2026 No Comments

In today’s briefing:

  • Have Japanese-GAAP Helped Reduce the Number of Failed M&A Deals?


Have Japanese-GAAP Helped Reduce the Number of Failed M&A Deals?

By Aki Matsumoto

  • Since companies that have listed on NYSE through ADR etc have been reporting their financial results under US-GAAP, it is expected that more companies will transition to IFRS as needed.
  • If IFRS is promoted on the assumption that “eliminating the periodic amortization of goodwill under Japanese-GAAP will likely lead to increased M&A,” the discussion risks heading in the wrong direction.
  • Needless to say, successfully implementing PMI to increase future profits and cash flow is both more difficult and more important.

💡 Before it’s here, it’s on Smartkarma

Sign Up for Free

The Smartkarma Preview Pass is your entry to the Independent Investment Research Network

  • ✓ Unlimited Research Summaries
  • ✓ Personalised Alerts
  • ✓ Custom Watchlists
  • ✓ Company Data and News
  • ✓ Events & Webinars