BMS: Corporate Restructuring University of Mumbai – 4th sem Notes

Unit 1 Corporate Restructuring: Introduction and Concepts {Book}
Corporate Restructuring, Historical Background, Meaning of Corporate Restructuring, Corporate Restructuring as a Business StrategyVIEW
Need and Scope of Corporate RestructuringVIEW
Planning, Formulation and Execution of Various Restructuring StrategiesVIEW
Important Aspects to be considered while Planning or Implementing Corporate Restructuring StrategiesVIEW
Forms of Restructuring:
MergerVIEW
Demerger, Reverse mergerVIEW
DisinvestmentVIEW
Merger Takeover/acquisitionVIEW
Joint Venture (JV)VIEW
Strategic AllianceVIEW
Franchising and Slump saleVIEW
Unit 2 Accounting of Internal Reconstruction (Practical and theory)
Accounting of Internal ReconstructionVIEW
Need for Reconstruction and Company Law provisionsVIEW
Distinction between Internal and External ReconstructionsVIEW
Methods including alteration of Share capital, Variation of share-holder rights, Sub division, Consolidation, Surrender and reissue/Cancellation, Reduction of Share Capital, with relevant Legal provisions and Accounting treatments for sameVIEW
Unit 3: Accounting of External Reconstruction (Amalgamation/ Mergers/ Takeovers and Absorption) (Practical and theory)
Accounting of External Reconstruction (Amalgamation/ Mergers/ Takeovers and Absorption)VIEW
In the nature of merger and purchase with corresponding accounting treatments of pooling of interests and purchase methods respectivelyVIEW
Computation and meaning of Purchase consideration and Problems based on Purchase methodVIEW
Unit 4 Impact of Reorganization on the Company: An Introduction (Only Theory)
Change in the Internal Aspects on Reorganization: Change of Name and Logo, Revised Organization Chart, Communication, Employee Compensation, Benefits and Welfare Activities, Aligning Company Policies, Aligning Accounting and Internal Database Management Systems, Re-Visiting Internal Processes and Re-Allocation of PeopleVIEW
Change in External Aspects on Reorganization: Engagement with Statutory Authorities, Revised ISO Certification and Similar Other Certifications, Revisiting past Government approvals, decisions and other contractsVIEW
Impact of Reorganization: Gain or Loss to Stakeholders, Implementation of Objectives, Integration of Businesses and Operations, Post Merger Success and Valuation and Impact on Human and Cultural AspectsVIEW