Field Notes
Short articles for finance directors and controllers preparing for statutory audits and inventory observations in Japan.
How Clear Harbor calibrates planning materiality for Chiba and Tokyo mid-market companies whose balances sit awkwardly between textbook SME and listed-company norms.
A practical list of reconciliations and roll-forwards that shorten Clear Harbor visits when your books close in March or December.
What Clear Harbor asks directors when cash is tight, covenants are near breach, or a major customer has delayed renewals.
Patterns from Clear Harbor inventory observations: goods received after count, consignments left on the floor, and dual counting of returned stock.
Opening balances, predecessor communication, and the extra weeks first-year clients should reserve on the calendar.