In today’s parlance Corporate restructuring takes shape in every corner of the world.
The forces that drive Corporate restructuring are as follows:
Rapid pace of technological changeCost arbitrage on communication and logisticsGlobalization and incidence of global marketsNature and intensity of competitionEmergence of new types of industriesLiberalization of many industries including start-ups.
Here we have provided an overview of the types of Corporate Restructuring, and the
impact of legislation on various forms of Corporate Restructuring.
We have also provided a comparison of Corporate Restructuring provisions under
various GAAPs including IFRS, Ind AS and US GAAP
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