- Docente: Ivanoe Tozzi
- Credits: 12
- SSD: SECS-P/07
- Language: Italian
- Moduli: Ivanoe Tozzi (Modulo 1) Alessandro Ricci (Modulo 2)
- Teaching Mode: Traditional lectures (Modulo 1) Traditional lectures (Modulo 2)
- Campus: Rimini
-
Corso:
Second cycle degree programme (LM) in
Business Administration and Management (cod. 8842)
Also valid for Second cycle degree programme (LM) in Business Administration and Management (cod. 8842)
Learning outcomes
At the end of the course, students know
- the conceptual framework of Business Valuation in Italian Accounting Models and the main methods used by the best practice
- merger and acquisition operations according to the Italian civil law and the Italian fiscal law.
Course contents
Part 1 Business Valuation
Introduction to Italian Approach to Business Valuation vs International Appraising Models
Equity Book value vs Equity Economic Value in Italian Accounting Literature
Classical Approaches to Equity Economic Value in Italian Accountn Literature
Adjusted Book Value Methods
Discounted future Earnings Methods
Discounted Cash Flow Methods
Ibrid Mthos
Empirical Methods (rules of Thumb)
Part 2 Business Combination
Merger and acquisition operations according to the Italian civil law and the Italian fiscal law.
Readings/Bibliography
PART 1
Ieacher's slides on IOL
- Paganelli O. Valutazione delle aziende Utet, Torino, 1990
- Guatri L. – Bini M. Valutazione delle aziende Egea, Milano, 2007
- Liberatore G., La valutazione delle PMI Franco Angeli, Milano, 2010
- Zanda G. – Lacchini M. – Onesti T. La valutazione delle aziende Giappicchelli, Torino, 2013
- Gonnella E. Logiche e metodologie fi valutazione d’azienda Pisa University Press, Pisa, 2013
- OIV – Organismo Italiano di Valutazione Principi Italiani di di Valutazione 2015 Milano, Egea, 2015
- Fusa Emanuela, La valutazione d'azienda, Sistemi Editoriali, Napoli, 2010
PART 2
Teacher's slides on IOL
Savioli G., Le operazioni gestione straordinaria, Giuffrè, Milano, 2012
Caratozzolo M., I bilanci straordinari, Giuffrè, Milano, 2009
Montrone A. e Musaio A., Capitale e operazioni straordinarie, McGraw-Hill, Milano, 2010
Teaching methods
frontal lessons
Assessment methods
Written exam consisting of exercises and questions
Office hours
See the website of Ivanoe Tozzi
See the website of Alessandro Ricci