Study-unit BUSINESS COMBINATIONS
| Course name | Business administration |
|---|---|
| Study-unit Code | 20A00084 |
| Location | PERUGIA |
| Curriculum | Accounting and consulting |
| Lecturer | Christian Cavazzoni |
| Lecturers |
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| Hours |
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| CFU | 6 |
| Course Regulation | Coorte 2022 |
| Supplied | 2023/24 |
| Supplied other course regulation | |
| Learning activities | Caratterizzante |
| Area | Aziendale |
| Sector | 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 |