Japanese Divestiture Accounting in View of Business Reorganization

Nozomi Moue
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Nozomi Moue: Faculty of Business Administration, Mejiro University, Japan

Chapter 36 in Value-Based Management of the Rising Sun (Japan), 2006, pp 485-498 from World Scientific Publishing Co. Pte. Ltd.

Abstract: AbstractThe following sections are included:IntroductionBusiness Combinations and DivestituresThe relationship between business combinations and divestituresTypes of divestitureTypes of divestiture and accounting procedure, as per Research Report #7 of the Accounting System CommissionAccounting Procedure for Divestiture, with Emphasis on the "Accounting Standard (Draft) for Business Separations, etc." and the "Guideline (Draft) for the Application of the Accounting Standards for Business Combinations, Business Separations, etc."Background of the publication and the necessity of the accounting procedure for business separations, etc.Accounting procedure on the part of the separating companyConclusionReferences

Keywords: Organizational Design; Valuation of Firm; Evaluation of Business; Management of Business Group; Group Restructuring; M&A; Holding Company; Intra-Firm Company; Mini-Profit Center; Design of Business Process; Inter-Company Systems; Shared Services (search for similar items in EconPapers)
Date: 2006
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