Technical Committee: SPEs and Consolidation


The ASBJ has set up the Technical Committee: SPEs and Consolidation to deliberate accounting standards for consolidation including treatments of special purpose entities (SPEs) on the consolidated financial statements under Japanese GAAP, and the ASBJfs views relating to accounting standards for consolidation that will be communicated internationally.



Atsushi Kogasaka Chair, ASBJ


Kenichi Akiba Professor of Commerce, Waseda University
Shinichi Imakiire Deputy General Manager, Finance Group, Hitachi, Ltd.
Satoshi Komiyama Professor, Waseda Graduate School of Business and Finance
Masanori Tachibana

Senior Vice President, Financial Accounting Department, Sumitomo Mitsui Banking Corporation

Retsu Togashi General Manager, Accounting and Finance Department, MITSUI FUDOSAN CO., LTD.

Shinji Hirose

Manager, Corporate Planning Division, Mitsubishi UFJ Trust and Banking Corporation
Kazuaki Furuuchi Partner, Deloitte Touche Tohmatsu LLC
Hisashi Yuhara Partner, Financial Services Department, Ernst & Young ShinNihon LLC
Yasunobu Kawanishi Vice Chair, ASBJ
Hideaki Hirose Board Member, ASBJ
Rieko Yanou Board Member, ASBJ


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