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divesture [24 entries]
  1. divesture    投資の処分
  2. divesture of a business    企業分割
  3. divesture of a business for establishment of a new entity    新設分割
  4. divesture of a business for establishment of a new entity with the allotment of shares to the divesting entity    分社型新設分割
  5. divesture of a business for establishment of a new entity with the allotment of shares to the shareholders of divesting entity    分割型新設分割
  6. divesture of a business to the successor entity    吸収分割
  7. divesture of a business to the successor entity with allotment of shares to the shareholders of divesting entity    分割型吸収分割
  8. divesture of a business to the successor entity with allotment of shares to the divesting entity    分社型吸収分割
  9. divesture of a business with allotment of shares to shareholders of divesting entity    分割型会社分割
  10. divesture of a business with shares of successor entity allotted to a divesting entity    物的分割
  11. divesture of a business with shares of successor entity allotted to the shareholders of divesting entity    人的分割
  12. divesture of assets    資産の整理
  13. divesture of businesses by an entity to the other entity which issues equity interests in exchange for businesses    吸収分割
  14. divesture of businesses by two or more entities to establish a new entity which issues equity interests in exchange for businesses    共同新設分割
  15. divesture strategy    撤収戦略
  16. acquisition and divesture    取得と売却
  17. divesting entity to successor entity by divesture    吸収分割会社
  18. entity transferring its assets and liabilities through divesture of a business    分割法人
  19. merger and divesture    合併分割
  20. merger, acquisition and divesture (M&A&D)    買収・合併・撤退
  21. newly established entity by divesture    新設分割設立会社
  22. vertical divesture    垂直分割
  23. Revised Accounting Standard for Business Divestures (Accounting Standards Board of Japan ("ASBJ") Statement No.7, December 26, 2008)    「事業分離等に関する会計基準」(企業会計基準第7号平成20年12月26日公表)
  24. Revised Guidance on Accounting Standard for Business Combinations and Accounting Standard for Business Divestures (Accounting Standards Board of Japan ("ASBJ") Guidance No.10, December 26, 2008)    「企業結合会計基準及び事業分離会計基準に関する適用指針」(企業会計基準適用指針第10号平成20年12月26日公表)
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