Course Program
Rationales and purposes of extraordinary corporate transactions: merger & acquisitions and corporate restructuring processes;
Financial statements and Valuation reports in the context the extraordinary corporate transactions;
Major effects of the extraordinary corporate transactions: tax impacts and goodwill impairment testing;
Analysis of the main legal, tax and accounting issues of the extraordinary corporate transactions covered in the Italian Civil Code:
- merger and acquisitions (asset deals, contributions in kind, mergers);
- change in the legal form of a company;
- business rentals within corporate restructuring and turnaround processes;
- shareholders exits.
- de-mergers;
- dissolution of companies.
Rationales, purposes, methods of drawing up Valuation reports;
Case studies and exercises.