四半期決算後にSPAを締結した場合の開示の対応
買い手が3月決算の上場会社で、1月にSPAを締結した場合、3Qの四半期報告書において何か対応は必要ですか？
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- 上場子会社切り離しでSPAとクロージングが決算月を跨ぐときの留意点
上場子会社切り離しでSPAとクロージングが決算月を跨ぐときの留意点
上場会社の子会社切り離し案件で、3月末にSPA、4月にクロージングを迎えます。
もちろん4月に子会社株式売却の会計処理をしますが、3月決算では特段処理は必要ないでしょうか？（親会社、子会社ともに3月決算とします）
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