55172 - Extraordinary Operations

Academic Year 2015/2016

  • Teaching Mode: In-person learning (entirely or partially)
  • Campus: Forli
  • Corso: Second cycle degree programme (LM) in Economics and Business Administration (cod. 8858)

Learning outcomes

The course aims to deepen the knowledge of that part of accounting which is more important and qualifying for the professional accountant. Particularly, this course provides in-depth coverage of accounting for business combinations including acquisitions, transformations, mergers, splittings and liquidations.

Course contents

  • Trasformation,
  • Contribution and assignment  
  • Merger
  • Splitting
  • Liquidation.

Readings/Bibliography

Savioli G. (2012), Le operazioni di gestione straordinaria, Giuffrè, Milano

Teaching methods

Lectures

Assessment methods

Written and oral examination

Teaching tools

Lectures

Office hours

See the website of Carlotta Del Sordo