How Japanese Legal and Accounting Rules Can Facilitate Business Group Restructuring

Yasuhiro Monden and Yasuto Monden
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Yasuhiro Monden: Faculty of Business Administration, Mejiro University, Japan
Yasuto Monden: Investment Banking Division, UBS Investment Bank, Japan

Chapter 1 in Japanese Management Accounting Today, 2007, pp 3-21 from World Scientific Publishing Co. Pte. Ltd.

Abstract: AbstractThe following sections are included:IntroductionCorporate Law for M&AJapanese Accounting Standards for Business Combination and SplittingConcepts and identification of acquisition and uniting of interestsValuation of goodwillFormation of a joint venture companyTransaction under common governanceJapanese Corporate Tax Law Facilitating M&AIncompetent taxation systemCompetent taxation systemMerger within a consolidated business groupMerger as a joint ventureNumerical examples of mergers handled by the tax lawNumerical example of an incompetent taxation systemHandling of the merged company XHandling of merging company YHandling of company X stockholdersNumerical example of the competent taxation systemHandling of merged company XHandling for merging company YHandling for the company X stockholdersConclusionReferences

Keywords: Japanese Management Systems; Stakeholders; Organizational Behavior; Strategy and Business Restructuring; Management Control Systems; Budgeting; Cost Management; Supply Chain; Shared Services; Process Management (search for similar items in EconPapers)
Date: 2007
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Citations: View citations in EconPapers (1)

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