Paper pattern:-
Q1. Objectives (15 marks)
Q2. Full length questions theory +practical (2 sets of 2 questions each. Attempt any one set)
Q3. Full length questions theory +practical (2 sets of 2 questions each. Attempt any one set)
Q4. Full length questions theory +practical (2 sets of 2 questions each. Attempt any one set)
Q5. Short notes (3 of 5)
Unit 1
- What is the need for corporate restructuring
- What are the factors considered before drawing a restructuring plan
- What are the factors considered before implementing a restructuring plan
- SN Merger, take over, type of takeover, demerger, strategic alliance
- Demerger vs slump sale
- Types of merger
- Reasons for merger
Unit 2
- Internal vs external restructuring process
- Simple sums on reduction in liability, reduction of share capital, consolidation. Sums to include journal entries and preparing a balance sheet and P&L
Unit 3
- Amalgamation vs absorption vs external reconstruction
- Merger vs purchase
- Pooling of interest method
- Purchase consideration sums (NAV)
- Treatment of debentures and statutory reserve sums
Unit 4
- Explain the impact of corporate restructuring on employee compensation and benefits
- Explain the process of engagement with statutory authorities post merger
- How to assess the gain or loss to shareholders in capital restructuring decisions
- Impact of restructuring on human and cultural aspects
For any further clarifications or doubts, please feel free to What’s-app Vipin Sir on 9820779873
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