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 | ice Chair, ASBJ |
Members
| Koei Otaki | Managing Director, Senior Analyst, Equity Research, SMBC Nikko Securities Inc. |
| Takashi Sakamoto | Executive Director, Financial Accounting Dept., Sumitomo Mitsui Banking Corporation |
| Masafumi Nakane | CPA, KPMG AZSA LLC |
| Shinji Hatano | Partner, Deloitte Touche Tohmatsu LLC |
| Hiromitsu Hirakawa | CPA, Ernst & Young ShinNihon LLC |
| Daiki Fujino | Researcher, Financial & Capital Market Research Dept., Daiwa Institute of Research Ltd. |
| Sho Yamashita | Professor, Faculty of Economics, Musashi University |
| Yoshitaka Yamada | Partner, PricewaterhouseCoopers Japan LLC |
| Kazuaki Furuuchi | Vice Chair, ASBJ |
| Takayoshi Yano | Board Member, ASBJ |
Secretariat
| Yasuhiro Fukumoto | Project Manager, ASBJ |
| Yuki Matsuda | Project Manager, ASBJ |