Services
We approach each audit with sharp thought, straight talk and common sense. In addition to verifying that financial results are fairly presented and meet...
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Statutory audits
As a member firm of Grant Thornton International (GTIL), we provide international-standard audit & assurance services. We perform audit services effectively and efficiently by utilising our global audit methodologyo deliver consistent audit services globally and the integrated audit tool (Leap) to maintain audit quality and improve audit efficiency. Also our audit services are regularly reviewed by GTIL review team, thereby allowing us to further improve our audit quality.
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IPO voluntary audits
Grant Thornton Taiyo LLC provides audits for preparing for public offering, based on its extensive experience, to many companies aiming to go public.
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Other voluntary audits
Grant Thornton Taiyo LLC provides various types of discretionary audits based on the request of management.
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Information security audit
We verify and evaluate the state of appropriate controls based on information security risk assessments, and provide accurate advice to help improve information security.
Ambitious organisations need to consider their tax affairs carefully to gain trust and stay ahead of their competitors.
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Business Tax Services
Growing businesses need strong tax management to meet current and future tax liabilities and we can help you achieve this, whatever challenges you face.
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Private Client Consulting
Private Client Consulting team provides a comprehensive cross section of advisory services to high net worth individuals and corporate executives, allowing such individuals to concentrate on their business interests.
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International Tax Services
In an ever-increasing environment of global competition, businesses must now cope with not only the complexity of different global operating environments, but also with global tax, legislative and corporate regulatory requirements.
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Transaction Tax
Our collaborative approach creates dynamic teams with a range of financial, commercial and operational backgrounds. We can help you understand the value drivers behind successful transactions. We support you throughout the transaction process helping achieve the best possible outcome at the point of the transaction and in the longer term.
As your business grows, our advisory services are designed to help you achieve your goals. Successful growth often means navigating a complex array of...
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Human Capital
With expertise in visa, payroll, human capital and income tax, we adopt a multi-disciplinary and global approach to provide comprehensive solutions to businesses' most valuable asset-people.
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Corporate Finance
Growing your business profitably against a tough economic backdrop is challenging and correctly evaluating and delivering transactions is a key part of a company’s growth strategy.
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IPO Consulting
From business incubation to public stock offering, we offer a wide range of support programsservices for every stage of business development.
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International financial reporting standards (IFRS)
Our IFRS advisers can help you navigate the complexity of the Standards so you can focus your time and effort on running your business.
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Reorganizations
Grant Thornton Taiyo Inc. provides total support for corporate restructuring; aimed atto responding to dramatic changes in the management environment.
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Corporate governance and risk management
Helping you balance risk and opportunity
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Forensic and investigation services
Rapid and customised approach to investigations and dispute resolution
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Market research
Growing your business profitably against a tough economic backdrop is challenging and correctly evaluating and delivering transactions is a key part of a company’s growth strategy.
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Strategy
We can support you throughout the transaction process – helping achieve the best possible outcome at the point of the transaction and in the longer term..
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China Business and Tax Advisory Services
We take the worry out of doing business in China, working closely with Grant Thornton member firms and other professional accounting firms in China.
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Business Process Re-engineering
Growing your business profitably against a tough economic backdrop is challenging and correctly evaluating and delivering transactions is a key part of a company’s growth strategy.
With our unique culture and opportunities, our organisation is a place where you can grow. Wherever you are in your career, we help you to make a difference...
Job Type
現状の業務運営状況や取引関係を把握し、M&A実行による影響を踏まえた上で、カーブアウト財務諸表の作成、及び後続のSPA及びTSAの財務数値関連の対応、及びクロージングB/Sの作成等もご支援します。
1.必要資料の依頼
私たちは、貴社のカーブアウト方針、及び指示・監督のもと、対象事業に係るカーブアウト連結財務諸表の作成の支援を実施します。その上で必要な資料を依頼させて頂きます。
主な依頼資料
事業概要
•対象事業の主要製品・サービスの概要
•会社組織図
•本社、事業所、工場、倉庫等の拠点リスト
•対象事業における人員表（所属部課別、職種別、出向者、転籍者）
•商流が分かる資料
•本社（バックオフィス）のシェアードサービス/アウトソースの状況
•決算スケジュール（月次・年次）
財務情報
•連結精算表（P/L、B/S、C/F）
•連結仕訳帳（連結消去の内訳）
•勘定科目明細
•各種セグメント情報（試算表・対象事業P/L・B/S作成前提・全社費用等）
•対象事業と関連当事者との取引
•対象事業の事業計画・資金繰り表・主要仕入先・販売先実績
•対象事業の各種明細（売上債権・固定資産・棚卸資産・引当・債務等）
その他
•経理規程、原価計算規程、勘定科目規則等
•人事関連規程（給与規程、賞与規程、退職金規程、退職年金規程等）
2.カーブアウト連結財務諸表の作成
概要
•対象事業に係る過去3期分を目途にカーブアウト連結P/L及びカーブアウト連結B/Sを作成する
詳細内容
•カーブアウト方針にもとづいて、対象となる拠点/法人に関して、B/S・P/Lの切り分けを実施
•共通資産負債及び共通費の把握
•対象事業への配賦作業
•内部取引及び関係会社間取引等の把握・考慮
•上記の作業をもとに、対象事業に係るカーブアウト連結財務諸表を作成
論点となるポイント
•親会社や本社から配賦される本社費用の負担の扱い
•親会社や本社に依存するオフィスの扱い（TSA or 買い手準備）
•基幹システム等、IT関連費用の扱い（TSA前提 or 買い手新規構築）
•借入・キャッシュの扱い
•退職金・福利厚生の扱い（清算・補填等）
3.クロージングに向けた支援
カーブアウト財務諸表を作成後の以下の支援も行っております。
•SPA及びTSAの検討の際の財務数値関連の対応
•事業計画や売却価格の検討における財務数値関連の対応
•クロージングB/Sの作成
•クロージング調整への対応
•売却に伴う会計処理のアドバイス
Contact