Aggregazioni aziendali e operazioni straordinarie - ENG

BUSINESS COMBINATIONS
(AGGREGAZIONI AZIENDALI E OPERAZIONI STRAORDINARIE)

Prof.ssa Paola VOLA
Prof. Eugenio Mario BRAJA
Prof.ssa Maura CAMPRA

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 – L’operazione di trasformazione. La liquidazione. (Prof.ssa P. Vola) - 2 CFU

The transformation of a company.
The winding-up and liquidation of a company.


Module 2 – Sale and transfer, demerger (Prof. E.M. Braja) - 2 CFU

The sale and transfer of a company.
The demerger operation.


Module 3 – Merger and acquisition. The IFRS 3. (Prof.ssa M. Campra) - 4 CFU

Merger and acquisition.
IFRS 3 and business combinations.


Prerequisites

None.


Course Texts


Module 1

AA.VV., Operazioni di finanza straordinaria, Il sole 24 ore, Milano, 2010. Capitoli 7 e 9.
This book is available in the library
Principio contabile OIC n. 4 Fusione e scissione.


Module 2

AA.VV., Operazioni di finanza straordinaria, Il sole 24 ore, Milano, 2010. Capitoli 2 e 6. This book is available in the library
Principio contabile OIC n. 4 Fusione e scissione.


Module 3

Campra M., La fusione, Giuffrè, Milano, 2005. This book is available in the library
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. This book is available in the library


Further informations can be found in the web page of the course at the URL:

https://eco.dir.unipmn.it/


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.