Detail Corporate Spin-Offs   Oleh:  Knight, Ray A. ; Schnee, Edward J. ; Knight, Lee G. Jenis: Article from Bulletin/Magazine Dalam koleksi: Journal of Accountancy vol. 185 no. 6 (1998), page 47-55. Topik: CORPORATE; corporate spin - offs Ketersediaan Perpustakaan Pusat (Semanggi) Nomor Panggil: JJ85.5 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada     Lihat Detail Induk Isi artikel In the corporate world, bigger is not always better. Corporate spin - offs have become a popular way for companies to release shareholder value and achieve other business purposes. A spin - off involves the pro rata distribution of a controlled corporations stock to the distributing corporations shareholders without their surrendering any distributing corporation stock. Much of the popularity of spin - offs, especially when the alternative is a simple divestiture (selling part of a corporations operations to a third party), can be traced to a companys ability to structure the transaction so it is tax-free. In fact, after the Tax Reform Act of 1986, a spin -off or other divisive reorganization is the only way a company can distribute appreciated property to shareholders without incurring a corporate - level tax. An added appeal is that corporations have considerable latitude in reporting spin - offs in their financial statements. This article reviews the tax and financial reporting guidelines that affect corporate spin - offs. To ensure maximum tax and accounting benefits, a working knowledge of both areas is essential to CPA s who are part of a management team considering or structuring a spin-off, as well as to CPA s in public practice who may be asked to advise clients in similar circumstances. Opini Anda Klik untuk menuliskan opini Anda tentang koleksi ini! Kembali

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