Aggregazioni aziendali e operazioni straordinarie - eng
BUSINESS COMBINATIONS
(AGGREGAZIONI AZIENDALI E OPERAZIONI STRAORDINARIE)
Prof.ssa Maura CAMPRA
Prof. Eugenio Mario BRAJA
Prof. Paolo ESPOSITO
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.
Content of the course
Module 1 – Merger and acquisition. The IFRS 3. (Prof.ssa M. Campra) - 4 CFU
Merger and acquisition.
IFRS 3 and business combinations.
Module 2 – Sale and transfer, demerger (Prof. E.M. Braja) - 2 CFU
The demerger operation.
The sale and transfer of a company.
Module 3 – Transformation and liquidation of a company. (Prof. P. Esposito) - 2 CFU
The transformation of a company.
The winding-up and liquidation of a company.
Prerequisites
None.
Course Texts
Module 1
Campra M., La fusione, Giuffrè, Milano, 2005.
Principio contabile OIC n. 4 Fusione e scissione.
The text of IFRS 3.
A.A.V.V. – IAS/IFRS – Ipsoa Editore – Gruppo WolterKluwersItalia, Milano, seconda edizione, 2012, cap. XXX – IFRS3.
Module 2
AA.VV., Operazioni di finanza straordinaria, Il sole 24 ore, Milano, 2010. Capitoli 2 e 6.
Zanetti E., Manuale delle operazioni straordinarie, Eutekne, Torino, 2013. Capitoli 3-4-5-6-7-8-15-16 e 17.
Principio contabile OIC n. 4 Fusione e scissione.
Module 3
AA.VV., Operazioni di finanza straordinaria, Il sole 24 ore, Milano, 2010. Capitoli 7 e 9.
Zanetti E., Manuale delle operazioni straordinarie, Eutekne, Torino, 2013. Capitoli 9-10-11.
Principio contabile OIC n. 5 Bilanci di liquidazione.
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.