UGC Approved Journal no 63975(19)

ISSN: 2349-5162 | ESTD Year : 2014
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Published in:

Volume 4 Issue 3
March-2017
eISSN: 2349-5162

UGC and ISSN approved 7.95 impact factor UGC Approved Journal no 63975

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Published Paper ID:
JETIR1703107


Registration ID:
508908

Page Number

618-623

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Title

ACCOUNTING PERSPECTIVE OF CORPORATE SPIN OFF – A CASE STUDY

Abstract

Merger and Demerger are done to have synergy benefits and corporate dieting, respectively. Sintex Industries Limited initiated demerger scheme to have focused attention on its core business value and creating an organized grouping of the activities of similar nature. The ensuing case study is to test accounting knowledge of participants in recording financial transactions in the books of accounts relating to: • Issue of shares/debentures. • Split of shares. • Issue of shares in the event of corporate demerger.

Key Words

Spin off, corporate dieting, subsidiary company

Cite This Article

"ACCOUNTING PERSPECTIVE OF CORPORATE SPIN OFF – A CASE STUDY ", International Journal of Emerging Technologies and Innovative Research (www.jetir.org), ISSN:2349-5162, Vol.4, Issue 3, page no.618-623, March-2017, Available :http://www.jetir.org/papers/JETIR1703107.pdf

ISSN


2349-5162 | Impact Factor 7.95 Calculate by Google Scholar

An International Scholarly Open Access Journal, Peer-Reviewed, Refereed Journal Impact Factor 7.95 Calculate by Google Scholar and Semantic Scholar | AI-Powered Research Tool, Multidisciplinary, Monthly, Multilanguage Journal Indexing in All Major Database & Metadata, Citation Generator

Cite This Article

"ACCOUNTING PERSPECTIVE OF CORPORATE SPIN OFF – A CASE STUDY ", International Journal of Emerging Technologies and Innovative Research (www.jetir.org | UGC and issn Approved), ISSN:2349-5162, Vol.4, Issue 3, page no. pp618-623, March-2017, Available at : http://www.jetir.org/papers/JETIR1703107.pdf

Publication Details

Published Paper ID: JETIR1703107
Registration ID: 508908
Published In: Volume 4 | Issue 3 | Year March-2017
DOI (Digital Object Identifier):
Page No: 618-623
Country: Bikaner , Rajasthan, India .
Area: Management
ISSN Number: 2349-5162
Publisher: IJ Publication


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