Unit BUSINESS COMBINATIONS
- Course
- Business administration
- Study-unit Code
- 20A00084
- Location
- PERUGIA
- Curriculum
- Accounting and consulting
- Teacher
- Christian Cavazzoni
- Teachers
-
- Christian Cavazzoni
- Hours
- 42 ore - Christian Cavazzoni
- CFU
- 6
- Course Regulation
- Coorte 2021
- Offered
- 2022/23
- Learning activities
- Caratterizzante
- Area
- Aziendale
- Academic discipline
- SECS-P/07
- Type of study-unit
- Obbligatorio (Required)
- Type of learning activities
- Attività formativa monodisciplinare
- Language of instruction
- ITALIAN
- Contents
- Company valuation methods. Study of fundamental income tax problems encountered in business and investment as well as tax issues arising in formation, operation, and termination of a corporation. The Business Combination in International Accounting Standards. The IFRS 3.
Essential characteristics of the operations of business combinations. Civil law, rule of taxes and financial accounting methods. The anti-avoidance provisions and the tax interpellation. - Reference texts
- G.Savioli, Le operazioni di gestione straordinaria, Giuffrè, Last edition.
- Educational objectives
- Acquire specific skills in selection and evaluation of the most appropriate tools to achieve business combination.
- Prerequisites
- The prerequisites necessary for the study of this course are:
- indispensable knowledge: national and international accounting principles, accounting method
- imported knowledge: elements of commercial law
- useful knowledge: tax law, direct and indirect taxes - Teaching methods
- Face to face and tutorials
- Other information
- The teacher regularly publish the slides of their course on the site www.unistudium.unipg.it
- Learning verification modality
- Written test or oral exam
The oral exam consists of a discussion of about 20 minutes aimed at verifying the level of knowledge acquired by the student on the course contents. - Extended program
- Introduction to the subject. Company valuation, fiscal discipline, prepaid and deferred taxes.
The accounting, tax and legal discipline of business combinations. The IFRS 3 accounting principle