Greetings from Kimura Certified Public Accountants

Author: Kensaku Kimura
Post Date: December 27, 2016
Last Update: February 3, 2019

After leaving KPMG this summer, I…

spent a few months:

  • reading the books that I had bought but never read that were stacked as high as the Tower of Babel
  • learning how to build a website, which was something I always wanted to do
  • spending time with family

That was when a friend called to ask me about accounting.

Specifically, he wanted to know about the accounting treatment for shared based compensation involving stock options.

I hadn’t put on my accounting thinking cap for months.
Under USGAAP that’s FAS123R (ASC718), under IFRS that’s IFRS2。
I guess those things stick.

Stock options are one of the rather tricky areas in accounting.
How should I explain it so that its understandable?
I don’t want to use accounting jargon and I don’t want to fall for the “curse of knowledge”.

When I was learning accounting, a teacher once said:

“Explain accounting like you’re explaining it to your grandmother”

That was probably one of the best advice I ever got.

I can’t be so confident that my friend understood 100% of what I told him.
But I realized one thing; I liked helping people out with their accounting challenges.

I don’t know if that was the turning point, but around the same time, I got invited to work on a few projects and before I could realize, it was already nearing the end of 2016.
Thinking about 2017 maybe too early at this point, but I know that this is what I want to do next year and the years to come.


Kimura Certified Public Accounts

Focus on one project at a time to achieve best results.
I decided to start this firm with this work philosophy in mind.

Please take a look at “Services” in the Menu Bar towards the upper right hand side of our website for a list of services that we provide.
These are all areas that I specialized in during my years at KPMG.

Accounting, Finance, English, Japanese.
We can add value under circumstances where these factors are involved.

We will start providing services in 2017 but we are always accepting inquiries so please feel free to contact us.
We look forward to hearing from you!

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Kensaku Kimura



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