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Japanese Divestiture Accounting in View of Business Reorganization

In: Value-Based Management Of The Rising Sun (Japan)

Author

Listed:
  • Nozomi Moue

    (Faculty of Business Administration, Mejiro University, Japan)

Abstract

The 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

Suggested Citation

  • Nozomi Moue, 2006. "Japanese Divestiture Accounting in View of Business Reorganization," World Scientific Book Chapters, in: Yasuhiro Monden & Kanji Miyamoto & Kazuki Hamada & Gunyung Lee & Takayuki Asada (ed.), Value-Based Management Of The Rising Sun (Japan), chapter 36, pages 485-498, World Scientific Publishing Co. Pte. Ltd..
    • Handle: RePEc:wsi:wschap:9789812707253_0036
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