ホールディングス化の手法
ホールディングス化の手法にはどのようなものがありますか。
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- 簡易株式交換の判定時点
簡易株式交換の判定時点
簡易株式交換の判定基準は、対価として交付する株式の純資産相当額が、買い手の簿価純資産の1/5未満であることです。
それぞれの金額について、いつ時点の金額で判断すればよいでしょうか。
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