Aggregazioni aziendali e operazioni straordinarie - ENG
BUSINESS COMBINATIONS
Prof. Eugenio Mario BRAJA
Prof.ssa Elena FINESSI
Prof.ssa Maura CAMPRA
Prof. Roberto D’IMPERIO
Course Code: E0278
Subject code: SECS – P/07
8 ECTS – 64 hours
Location: Novara
Educational aims
The course of Business combinations is aimed to give the basis in order to understand business combinations according to italian law and according to international accounting standards.
The course also is aimed to present the institute of Trust.
Content of the course
Module 1 – Sale and transfer, demerger (Prof. E.M. Braja) - 2 CFU
The sale and transfer of a company.
The demerger operation.
Module 2 – Merger and acquisition (Prof.ssa E. Finessi) - 2 CFU
Merger and acquisition.
Module 3 – The IFRS 3. (Prof.ssa M. Campra) - 2 CFU
IFRS 3 and business combinations.
Module 4 – The trust. (Prof. R. D’Imperio) - 2 CFU
The trust.
Prerequisites
None.
Course Texts
Module 1
AA.VV., Operazioni di finanza straordinaria, Il sole 24 ore, Milano, 2010. Capitoli 2 e 6. The book is available in the library
Principio contabile OIC n. 4 Fusione e scissione.
Module 2
Campra M., La fusione, Giuffrè, Milano, 2005. The book is available in the library
Principio contabile OIC n. 4 Fusione e scissione.
Module 3
The text of IFRS 3.
A.A.V.V. – IAS/IFRS – Ipsoa Editore – Gruppo WolterKluwersItalia, Milano, seconda edizione, 2012, cap. XXX – IFRS3. This book is available in the library
Module 4
Text on the web site of the course.
Further informations can be found in the web page of the course at the URL:
Teaching methods
Frontal lectures, business cases and exercises will be used during the course.
Examination
The examination is written for each module of the course.