Course Program
Rationales and purposes of business combinations: merger & acquisitions and corporate restructuring processes;
Financial statements and Valuation reports in the context the business combinations;
Major effects of the business combinations: tax impacts and goodwill impairment testing;
Analysis of the main business combinations covered in the Italian Civil Code (merger and acquisitions, change in the legal form of a company, corporate restructuring and turnaround processes, shareholder exits, dissolution of companies);
Rationales, purposes, methods of drawing up Valuation reports;
Case studies and exercises.