ACCOUNTING FOR BUSINESS COMBINATIONS AND CONSOLIDATED FINANCIAL STATEMENTS - 1

Academic year
2016/2017 Syllabus of previous years
Official course title
BILANCIO DEI GRUPPI E DELLE OPERAZIONI STRAORDINARIE - 1
Course code
EM4001 (AF:235794 AR:122898)
Modality
On campus classes
ECTS credits
6 out of 12 of ACCOUNTING FOR BUSINESS COMBINATIONS AND CONSOLIDATED FINANCIAL STATEMENTS
Subdivision
Degree level
Master's Degree Programme (DM270)
Educational sector code
SECS-P/07
Period
1st Term
Course year
1
Where
VENEZIA
The educational aims, topics, contents, texts etc. concerns the whole course of Group accounting and enterprise extraordinary operations (12 credits).
In the first part, 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.
In the second part, the course studies mergers and acquisitions in the contest of strategic decisions.
Business administration; Accounting and financial
Controlled entities and consolidation method
Consolidated financial statements
Accounting for investments in associates
Interest in joint ventures
Business Combination
Method to estimate the value of companies
Mergers
Consignments
Transfer & lease
Contributions
U. Sostero,F. Cerbioni, C. Saccon, Bilancio consolidato: disciplina nazionale e IFRS, McGraw-Hill, 2016, excluding the following items:
• Paragraphs from 4.4 to 4.7
• Examples 6.12; 6.13; 6.14
• Examples 8.11; 8.12; 8.13
• Paragraph 8.4.3
• Chapter 10
• Paragraph 11.5
• Chapter 12
Mancin M. (a cura di), Operazioni straordinarie e business combination. Risvolti contabili, civilistici e fiscali, Giappichelli, Torino 2016, excluding the following items:
• par. 2.4, 2.5
• par. 3.3.3
• par. 4.6.3
• par. 7.6 e 7.7
• par. 8.6
• cap. 9, cap. 10 cap. 11
Eserciziario: Brugnoli A., Casi pratici di operazioni straordinarie, Cafoscarina, Venezia, 2016 (or next edition).
written
Written exam with questions and exercises
Conventionat
Italian
Written exam with questions and exercises
  • Lecture notes, material for reference or for self-assessment available online or as e-book