TO ANALYSE THE FINANCIAL STATEMENTS PRINCIPLES CHARACTERIZING MERGER AND ACQUISITION OPERATIONS. TO EXAME CIVIL LAW, FISCAL AND ACCOUNTING ASPECTS OF MERGER AND ACQUISITION OPERATIONS. IN ADDITION TO ANALYSE ACCOUNTING ASPECTS OF BUSINESS COMBINATIONS ACCORDING WITH INTERNATIONAL ACCOUNTING PRINCIPLES IAS/IFRS.
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LECTURES, CASE STUDIES AND TUTORIALS REGARDING CHRONOLOGICAL AND SYSTEMATIC ACCOUNTING DISCLOSURE (DOUBLE ENTREE METHOD) OF MERGER AND ACQUISITION OPERATIONS.
ORAL QUESTIONS ON THE CONTENTS OF THE WHOLE PROGRAM (MERGER AND ACQUISTION OPERATIONS, BUSINESS COMBINATIONS) INCLUDING CHRONOLOGICAL AND SYSTEMATIC ACCOUNTING DISCLOSURE (DOUBLE ENTREE METHOD) OF MERGER AND ACQUISITION OPERATIONS.
FINANCIAL STATEMENTS FOR MERGER AND ACQUISTION OPERATIONS: DISTINCTIVE ELEMENTS AND GENERAL PRINCIPLES; TRANSFORMATION: ANALYSIS OF CORPORATE-ECONOMIC MOTIVES, ASPECTS OF CIVIL LAW, ACCOUNTING SCRIPTURES, TRANSFORMATION BALANCE SHEET, FISCAL CONSIDERATIONS. MERGER AND SPIN OFF: ANALYSIS OF CORPORATE-ECONOMIC MOTIVES, ASPECTS OF CIVIL LAW, ACCOUNTING SCRIPTURES, MERGER BALANCE SHEETS, FISCAL CONSIDERATIONS COMPANY. CONFERRAL OF A BUSINESS BRANCH: ANALYSIS OF CORPORATE-ECONOMIC MOTIVES, ASPECTS OF CIVIL LAW, CONFERRAL EVALUATION: REFLECTIONS ON THE BALANCE SHEET, ACCOUNTING SCRIPTURES, FISCAL CONSIDERATIONS. LIQUIDATION: ANALYSIS OF CAUSES FOR DISSOLUTION OF COMPANIES, ASPECTS OF CIVIL LAW, ACCOUNTING SCRIPTURES, LIQUIDATION BALANCE SHEETS, FISCAL CONSIDERATIONS. ACCOUNTING ASPECTS OF BUSINESS COMBINATIONS ACCORDING TO INTERNATIONAL ACCOUNTING PRINCIPLES (IFRS 3 REVISED).
BOOKS: GIULIANO BUFFELLI, CLAUDIA ROSSI E MARIO SIRTOLI, LE OPERAZIONI STRAORDINARIE DELLE SOCIETA', GIUFFRE' EDITORE, 2018, (pagine/pages 500) CLAUDIA ROSSI, FRANCESCO NICASTRO, PRINCIPI CONTABILI INTERNAZIONALI PER LE AGGREGAZIONI AZIENDALI, GIAPPICHELLI EDITORE, Torino, 2022. FOR ACCOUNTING SCRIPTURES (DOUBLE ENTREE METHOD) EXERCISES CARRIED OUT IN THE CLASSROOM AND AVAILABLE ON THE WEB SITE PAGE OF THE COURSE REPRESENT A USEFUL REFERENCE.
