Learning objectives
This course completes and further studies the many topics of temporary business operations (fusions, scissions, concessions, etc.). In particular, having reviewed the structural elements, in-depth studies will be made of the relative accounting and fiscal aspects.<br />Following this, in the field of economic calculations supporting the structural reorganisation decision-making process (economic, legal and organisational aspects), the interdisciplinary aspects of these operations are covered and examined in detail. The course is completed with the study of the relations between the various temporary management structures and the development conditions of business crises
Course unit content
<br />- General profiles: Temporary financial statement <br />- Principal temporary operations and relative financial statement <br />- Fiscal aspects of the principal temporary operations <br />- Company growth and temporary operations <br />- Business crisis and temporary operations.
Bibliography
<br />ANDREANI G., Fiscalità e bilanci straordinari, Egea, Milan 2003<br />Recommended reading<br />TAMBURINO A. (edited by) Le operazioni straordinarie, Giuffre Editore, Milan, 2004<br />SAVIOLI G., Le operazioni di gestione straordinaria, 2nd Edition Giuffre Editore, Milan, 2005<br />PEROTTA R., GAREGNANI G., Le operazioni di gestione straordinaria, Giuffre Editore, Milan, 1999<br />CONFALONIERI M., Trasformazione, fusione, conferimento, scissione e liquidazione delle societa, IlSole24Ore, Milan, 2005
