買い手のホールディングス化のメリット
買い手がHD化していると、M&Aの際にメリットがあると聞きました。
どんなメリットがあるのでしょうか。
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- 特別償却した資産の時価
特別償却した資産の時価
過去に特別償却している資産の時価はどのように考えたらよいでしょうか。
グループ通算制度に加入するときや非適格株式移転の際の時価評価の際に論点となりますか。
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