Goodwill in US & in Japan
2007年 04月 04日
NIKKEI NET 日経新聞社 2007/04/04 の記事を引用
新生銀、初の最終赤字に・前期
新生銀行は3日、2007年3月期の連結最終損益が580億円の赤字になるもようだと発表した。従来予想は400億円の黒字だった。信販子会社アプラスを買収した際に、同社の顧客基盤などを「のれん代」として資産計上していたが、これを大幅に減損処理したため。
I referred to the difference of the accounting treatments of Goodwill between JGAAP and USGAAP yesterday, noting that Impairment accounting is applied to Goodwill in U.S., while Goodwill is amortized over a period that doesn’t exceed 20 years in Japanese accounting treatment.
Upon reading the article on the Nikkei News paper today, I realized that the impairment test should be applied to Goodwill in addition to periodical amortization in Japan.
M&A News,
>のれんの会計処理 (平成17年4月19日)
If I make a brief summary about accounting treatments for Goodwill,
(1) Under JGAAP, both periodical Amortization and Impairment accounting are applied
(2) Under USGAAP, Impairment accounting replaced periodical amortization treatment in FAS142.
In order to give a quick research about the background of Japanese accounting rules, I added a link group at the lower-left of this blog for my convenience.
Tonight, I’ll be finishing 商業簿記, or Commercial bookkeeping, and move on to 工業簿記, or Industrial bookkeeping. (Still lagging behind the schedule!)