M. Confalonieri, Trasformazioni, fusioni, scissioni, conferimenti, Il Sole 24 Ore, 2016
Learning Objectives
Student will deepen M&A Operation from different points of view, such us procedures, accounting issues and taxation
Prerequisites
Business reporting and Accounting standards
Teaching Methods
Lessons and business cases
Type of Assessment
Oral exam
Course program
M&A Operations: strategic profiles, ex expertise, procedures, accounting issues, the tax neutrality regime, deferred taxation, the "realignment", assessment profiles, the exchange ratio, backdating (accounting and tax), the merger differences (share swap and cancellation), treatment of merger differences, the reverse merger, tax considerations and rebuilding of reserves.
The voluntary liquidation: the documents of the liquidation, the lack of continuity, the statement of operations, inventory liquidation, the liquidation charges, the accounting records, the interim liquidation balance sheet, the final budget liquidation.
Transformation: regressive and progressive transformations, personal liability of shareholders, tax consequences
Shares and companies assignment: motivations, procedure, fiscal impact