Services
Transforming Strategy and Accounting into Management Power
While corporate growth strategies such as M&A and global expansion are becoming more complex, accounting and tax risks are often overlooked due to the fragmentation of specialized domains.
Quantum Accounting is not merely a provider of accounting services; we are “another trusted advisor” for your management planning teams and CFOs.
By engaging from the initial strategic conceptualization phase and verifying and structuring business strategies from an accounting and tax perspective, we build the foundation for our clients to confidently take on their next challenge.
M&A and Organizational Restructuring Advisory
We provide support for the successful execution of all transactions related to corporate growth strategies—including M&A, business restructuring, JV establishment, carve-outs, and SPAC mergers—by designing them from the conceptual stage with a strong focus on accounting and tax perspectives.
M&A and organizational restructuring, which accelerate corporate growth, are decisions that demand advanced, specialized knowledge.
As your strategic planning partners, we join projects from the initial concept phase, assisting in the design of frameworks to achieve your business objectives.
We analyze how slight differences in equity ratios or contractual terms will affect the scope of consolidation, goodwill, and tax implications.
We then calculate the impact on your cash flow and key management indicators (such as ROE, EBITDA multiples, etc.).
- Design of M&A and Restructuring Schemes (including Joint Ventures (JV), Carve-outs, and SPAC Mergers)
- Financial, Tax, and Labor Due Diligence (DD)
- Business Valuation and Purchase Price Allocation (PPA)
- Cross-Border Structure Design considering international taxation
- Contract Negotiation Support (from accounting and tax viewpoints)
- Preparation Support for Pro Forma Financial Statements
- Integration of Strategy and Finance: We participate from the conceptualization phase, holistically considering tax treatment of goodwill and international taxation. This allows us to substantiate strategy with figures and contribute to accurate assessment of investment returns.
- Cross-Border Expertise: Our experts, deeply knowledgeable in the tax systems and accounting standards of various countries, construct economically rational global structures, taking into account factors like the utilization of overseas SPVs and tax haven regulations.
- Contract Negotiation Strength: Understanding the financial impact of every clause in a contract, we provide support for negotiations on critical matters such as earn-outs and inventory adjustment clauses, based on their accounting and tax implications.
M&A
IFRS・USGAAP
IFRS and US GAAP Financial Reporting Support
We provide seamless, end-to-end support for financial closing and disclosure operations under both IFRS and US GAAP, factoring in the potential impact on key management indicators.
Responding to international accounting standards is essential for corporate globalization and overseas fundraising. We go beyond mere rule compliance, analyzing how the choice of accounting standards impacts financial strategy. For example, the judgment of “substantive control” differs between IFRS/US GAAP and Japanese standards, which can significantly alter the scope of consolidation and key management indicators. We deeply understand the implications of these accounting standard differences, and support the establishment of accounting policies and preparation of financial statements that are explainable to both domestic and international stakeholders.
- Impact Assessment for IFRS/US GAAP Adoption
- Design and Management of Implementation Projects
- Accounting Standards Gap Analysis (J-GAAP, IFRS, US GAAP)
- Support for Drafting Position Papers on Complex Accounting Issues
- Assistance with IFRS/US GAAP Financial Statement Preparation
- Multi-Standard Expertise: Proficient in both IFRS and US GAAP, we support accounting practices aligned with our clients’ strategies.
- Management-Oriented Proposals: We analyze the impact of accounting treatments on key management indicators like ROE and EBITDA, and assess their effect on corporate value.
Nasdaq Listing Support
We comprehensively navigate Japanese companies through the Nasdaq listing process, providing integrated support on both accounting and governance fronts.
Listing on Nasdaq, the world’s most advanced technology market, involves an extremely complex process. We provide support for all aspects, from compliance with US GAAP and IFRS, preparation of registration documents for the SEC, to establishing internal controls in accordance with the U.S. SOX Act. We also assist with roadshows, which are key to engaging with investors, thereby supporting our clients’ successful ventures.
- Nasdaq Listing Planning
- IFRS and US GAAP Implementation Support
- Assistance with SEC Registration Statements (Form F-1, etc.) and MD&A Preparation
- Support for Building Internal Controls Compliant with US SOX Act
- Support for Analyst Relations and Roadshows
- High-Level Expertise: We are highly knowledgeable in the complex requirements unique to Nasdaq, including SEC regulations and compliance with the U.S. SOX Act.
- One-Stop Support: We provide consistent support from the introduction of accounting standards and preparation of application documents to the establishment of governance.
Nasdaq IPO
IPO
IPO Support
We partner with aspiring market leaders to provide comprehensive support for the domestic IPO of emerging and venture-backed companies.
For venture companies, an IPO is a critical step for business expansion. We support the formulation of capital policy, development of business plans, and preparation of reliable financial statements. Furthermore, we provide continuous support throughout the entire process, including the establishment of governance systems and internal controls (J-SOX) required of a listed company, and ongoing information disclosure post-listing.
- IPO Planning (Short Review)
- Support for Developing Capital Policy and Business Plans
- Support for Establishing Internal Controls (J-SOX Compliance)
- Assistance with Listing Application Document Preparation and Examination Support
- Venture Focus: We deeply understand the unique challenges faced by venture companies and provide support tailored to their growth process.
- Practical Governance Establishment: We build practical governance systems that are adapted to the company’s growth stage, going beyond mere formality.
Overseas Subsidiary Management and BPO Support
We provide comprehensive support for global management, ranging from strengthening the governance of overseas subsidiaries to outsourcing the back-office operations of Japanese subsidiaries.
In global management, the oversight of overseas subsidiaries is extremely critical. Based on our extensive experience, we support fraud investigations and internal audits to strengthen governance. Furthermore, when establishing new businesses in Japan, we provide back-office outsourcing (BPO) for accounting, tax, and human resources tasks, thereby creating an environment where clients can concentrate on their core business.
- Fraud Investigation and Internal Audit Support for Overseas Subsidiaries
- Support for Bookkeeping, Tax, and Financial Statement Preparation (US GAAP/IFRS/J-GAAP)
- Payroll and Labor-Related Services
- Balancing Risk Management and Efficiency: We provide one-stop, advanced management support for fraud risk response, alongside BPO services to streamline daily operations.
- High-Level Expertise: Beyond simple outsourcing, we offer specialized advice on complex international accounting and tax issues.
We provide information on establishing new businesses in Japan at the following website, Japan Business Concierge.
