Accounting Standards Board of Japan
Financial Accounting Standards Foundation
Sustainability Standards Board of Japan
Technical Committee: Business Combinations
Objective
The ASBJ has set up the Technical Committee: Business Combinations to deliberate accounting standards for business combinations under Japanese GAAP and the ASBJ’s views relating to accounting standards for business combinations that will be communicated internationally.
Members
Chair
| Takao Kamiya | Vice Chair, ASBJ |
Members
| Kenichi Akiba | Professor, Faculty of Commerce, Waseda University |
| George Iguchi | Executive officer, Deputy head of Investment Division, Chief Corporate Governance Officer, Nissay Asset Management Corporation |
| Koei Otaki | Managing Director, Senior Analyst, Equity Research, SMBC Nikko Securities Inc. |
| Kohei Kuroda | Joint General Manager, Financial Accounting Dept., Sumitomo Mitsui Banking Corporation |
| Shinji Hatano | Partner, Deloitte Touche Tohmatsu LLC |
| Naoko Hatano | Partner, CPA, KPMG AZSA LLC |
|
Yuki Matsuda |
CPA, PricewaterhouseCoopers Japan LLC |
| Takeshi Yoshida | Partner, Ernst & Young ShinNihon LLC |
| Emi Chujo | Board Member, ASBJ |
| Nami Yamaguchi | Board Member, ASBJ |
Secretariat
| Masafumi Tomita | Project Manager, ASBJ |
| Masashi Hayano | Project Manager, ASBJ |
| Hiroshi Matsushita | Project Manager, ASBJ |