Release of interim issue paper on determining the scope of consolidation of special purpose entities

View this page in: 日本語 News No.231

On March 29, 2013, the Accounting Standard Boards of Japan (ASBJ) released interim issue paper on determining the scope of consolidation of special purpose entities (SPEs).

This issue paper summarizes ASBJ’s recent discussion on consolidation of SPEs and related issues.

No comments required.

Release of interim issue paper on determining the scope of consolidation of special purpose entities'


The original document is available at ASBJ website.