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多額の売却損が出るときの留意点
上場子会社切り離しで多額の売却損が出るときの留意点
上場会社の子会社切り離し案件で、連結上も多額の売却損が出そうです。
3月に四半期決算を迎えますが、クロージング自体は5月なので、特段3月末で処理は不要でしょうか。
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