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Basic Financial Accounting concepts are required.
The course focuses on the multiple profiles of the business combinations in the perspective of the advanced accounting. Business combinations constitute a characterizing and particularly qualifying aspect both for the accountancy and consultant and for those who take care of the administration, finance and management aspects within companies. Business combinations require interdisciplinary knowledge and solid basic training. Starting from the essential legal and tax profiles, the focus is on the aspects of advanced accounting.
The course is designed to develop the students' abilities to understand business combinations. Starting from the legal, tax and valuation profiles, space is dedicated to the financial statements and the advanced accounting issues. Students will develop skills in understanding business combination in the area of professional accounting education. Major topics covered in this program are: - Aim - Legal and tax issues - Financial statement and advanced accounting topics - Valuation report Analysis will be referred to the main business combinations.
Course Program
The course is designed to develop the students' abilities to understand business combinations with reference to the advanced accounting profile. Major business combinations covered in this program are: - Business transformation - Business acquisition - Business conferment - Company rent - Merger - Spin off - Dissolution
Potito L., Le operazioni straordinarie nell'economia delle imprese, G. Giappichelli Editore, Torino, 2016.
The format of the course will include lectures and training exercises. During the course a selection of invited experts will give lectures on business combinations topics.
The student will be evaluated through an oral exam.
Coure year: 2°
Aula B2 - C.da S.Chiara, 50 – Brescia