CORPORATE RESTRUCTURING – AN OVERVIEW

by Feb 27, 2023Corporate Restructuring and M&A insights

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 change
Cost arbitrage on communication and logistics
Globalization and incidence of global markets
Nature and intensity of competition
Emergence of new types of industries
Liberalization 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