Accounting Consulting

We provide expert advice on the application of accounting standards and specific accounting treatment issues. We also support accounting analysis related to M&A, corporate reorganization, and new business launches.

Coverage Areas (Examples)

We provide practical solutions to the complex accounting issues that arise during growth and transformation phases of a business.

Standards & Policy

We support the application of judgment-heavy accounting standards — revenue recognition, leases, financial instruments — documenting positions that stand up to auditor scrutiny.

Examples： Revenue recognition standard application / Lease accounting (new Japanese lease standard / IFRS 16) / Financial instrument valuation / Cost accounting policy review

IFRS & International

We assist with IFRS adoption and gap analysis against J-GAAP, through to consolidated closing processes that include overseas subsidiaries.

Examples： IFRS voluntary adoption / transition / J-GAAP vs IFRS gap analysis / Overseas subsidiary consolidation / Disclosure & note enhancement

Digital & Emerging

We address emerging areas where standards are hard to apply — SaaS revenue recognition, crypto assets — deriving consistent treatments from a real understanding of the business model.

Examples： SaaS / subscription revenue recognition / Software development cost capitalization / Crypto asset / token accounting / NFT & digital asset valuation

M&A & Restructuring

We support M&A accounting — business combinations, goodwill impairment — factoring accounting impact in from the scheme-design stage.

Examples： Business combination accounting (acquisition method) / Goodwill recognition & impairment / Subsidiaries & consolidation / Business disposal accounting

IPO & Fundraising

We prepare accounting frameworks for IPO and fundraising — stock-option expensing, preferred shares — anticipating the points underwriters and auditors will raise.

Examples： Accounting infrastructure for IPO / Stock option expense recognition / Warrants & preferred stock accounting / Historical financial statement review

Our Strengths

Ex-Audit Firm CPAs

CPAs with Big Four backgrounds handle each matter directly, delivering analysis robust enough to withstand audit scrutiny.

Integrated Legal & Tax Analysis

With legal and tax work handled within the firm alongside accounting, we examine accounting questions with their legal and tax dimensions in view. In M&A and new structures all three intersect, and handing the issue between separate advisors is where things fall through. Examining them together closes that gap.

Expertise in Digital & Emerging Areas

We provide practical guidance on accounting for emerging areas—SaaS, crypto assets, NFTs, and AI services—informed by international standard-setting developments.

FAQ

Q. How does your advice relate to our external audit firm?

Our advice supports your management's decision-making and internal accounting policy development. While the final audit opinion is formed by the external auditor, our analysis can be used as supporting documentation and an internal deliberation record for audit responses. We also assist with issue mapping and material preparation for pre-consultations with the audit firm.

Q. Can you help us with a potential IFRS transition?

Yes — we handle both voluntary and mandatory IFRS adoption. We provide step-by-step support including J-GAAP to IFRS gap analysis, financial statement impact simulation, and transition plan development. We also assist companies required to adopt IFRS by an overseas parent, or those considering a global listing.

Q. How should we recognize revenue under a SaaS or subscription model?

We apply the revenue recognition standard (J-GAAP equivalent to IFRS 15 / ASC 606) to identify performance obligations, allocate transaction prices, and determine timing of revenue recognition. We also provide practical guidance on SaaS-specific issues such as initial setup and customization fees, usage-based billing, and renewal and cancellation terms.

Q. Can you assist with accounting readiness for a startup's IPO preparation?

Yes — we support accounting infrastructure development (management accounting and budgeting systems), historical financial statement reviews, stock option expense recognition, and audit firm liaison. We also coordinate with attorneys on issues requiring alignment with underwriters.

Q. How should we account for crypto assets and tokens?

For crypto assets as defined under the Payment Services Act, the basic framework is ASBJ PITF No. 38, which requires fair value measurement at period-end where an active market exists. However, accounting treatment differs by type — issued tokens, NFTs, and security tokens are treated differently. There are also significant differences from IFRS and US GAAP. We propose the optimal accounting approach after clarifying your structure and purpose of holding.

Q. What steps are required to change an accounting policy?

Changes in accounting policy are permitted only when justified by a valid reason (Accounting Standard for Accounting Changes and Error Corrections). Retrospective application is generally required, along with restated comparative information. We provide end-to-end support: documenting the rationale, drafting disclosure language, and explaining the change to the audit firm in advance.

Get in Touch

We will listen to your concerns and propose the most suitable service. Initial contact creates no contractual obligation.