SPE の連結と開示

Research Japanese OPEN
中野, 貴之;
  • Publisher: 法政大学キャリアデザイン学部
  • Journal: 法政大学キャリアデザイン学部紀要 = 法政大学キャリアデザイン学部紀要,volume 8,pages117-139 (issn: 1349-3043)
  • Publisher copyright policies & self-archiving
  • Subject:
    acm: ComputerSystemsOrganization_PROCESSORARCHITECTURES

The purpose of this study is to discuss what kinds of information are demanded by the users of financial statements and what kinds of problems plague the companies using SPE (special purpose equity), while considering the actual situations of the consolidation and discl... View more
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