GROUP ACCOUNTING AND ENTERPRISE EXTRAORDINARY OPERATIONS -2
[Italiano] AF: 137560 AR: 63084
| Official course title | BILANCIO DEI GRUPPI E DELLE OPERAZIONI STRAORDINARIE - 2 |
| Academic Year | 2011/2012 |
| Course code | EM4001 |
| University credits | 6 of 12 of BILANCIO DEI GRUPPI E DELLE OPERAZIONI STRAORDINARIE |
| Degree level | Second Cycle Degree M.D.270 |
| Educational sector code | SECS-P/07 |
| Semester/trimester | 2° Periodo |
| Course year | 1 |
Professor
Degree Programmes and curricula
Other parts of the course
Contents
Educational Goals
The course studies in deep the key elements of the economic-financial information of groups of companies. It faces the problems, of national and/or international importance, linked to the definition of the concept of group and of control. Moreover the course studies mergers and acquisitions in the contest of strategic decisions.
Contents
Controlled entities and consolidation method
Consolidated financial statements
Accounting for investments in associates
Interest in joint ventures
Acquisitions of companies
Method to estimate the value of companies
Mergers
Consignments
Dissolutions
Trasformations
