Popis: |
Evolution of restructuring of corporate organizations has been seen in various aspects combined with diversification strategy, internationalization strategy, and strategy for selection and concentration. In addition, it is deeply related to triangle accounting of the Financial Instruments and Exchange Act & the Company Act, the Tax Act and Accounting Standards. If one of them is deliberately ignored, contradiction in another place may arise. In this paper, I will therefore discuss issues which will be practical problems in evolving restructuring of corporate organizations. |