SPE の連結と開示

概要

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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 disclosure of SPE in Japan. At present, there is the trend of consolidating a broad range of SPE in Japan, etc., but some users of financial statements point out that it became difficult to understand consolidated financial statements after the consolidation of SPE. In order to clarify what kinds of problems financial statement users are faced with when analyzing SPE, whether and how the consolidation of SPE improves the usefulness of consolidated accounting information, the author interviews investors and make discussions based on their knowledge.