Ateneo - UPO

Module 1 – The IFRS 3. (Prof.ssa M. Campra) - 2 CFU

IFRS 3 and business combinations.

Module 2 – Sale and transfer, merger and acquisition and demerger according to the Italian Law. (Prof. E.M. Braja) - 4 CFU

The sale and transfer of a company.
The merger and acquisition operation.
The demerger operation.

Module 3 – Transformation and liquidation of a company. (Prof.ssa P. Vola) - 2 CFU

The transformation of a company.
The winding-up and liquidation of a company.

Module 1

The text of IFRS 3.
A.A.V.V. – IAS/IFRS – Ipsoa Editore – Gruppo WolterKluwersItalia, Milano, ultima edizione, cap. XXX – IFRS3.

Module 2

Braja E., La cessione d'azienda, Giappichelli, Torino, 2012.
Braja E., Il conferimento d'azienda, Giappichelli, Torino, 2015.
Campra M., La fusione, Giuffrè, Milano, 2005.
Principio contabile OIC n. 4 Fusione e scissione.

Zanetti E., Manuale delle operazioni straordinarie, Eutekne, Torino, 2013. Chapters 3-4-5-6-7-8-15-16 e 17.

Module 3
AA.VV., Operazioni di finanza straordinaria, Il sole 24 ore, Milano, 2010. Capitoli 7 e 9.
Zanetti E., Manuale delle operazioni straordinarie, Eutekne, Torino, 2013. Capitoli 9-10-11.
Principio contabile OIC n. 5 Bilanci di liquidazione.

Further informations can be found in the web page of the course at the URL:

https://www.dir.uniupo.it

Knowledge and understanding (knowledge and understanding):
The course represents the institutional teaching that develops the theory and methodologies pertaining to extraordinary transactions and business aggregation (merger, division, conferment, transfer, transformation and liquidation), viewed according to both national and international legislation.
The student will know how to develop knowledge, economic-technical skills and representation of extraordinary operations and business aggregation. At the end of the course, the student will be able to understand how to manage an extraordinary operation from an economic-technical point of view and what are its main characteristics, also procedural.

Ability to apply knowledge and understanding (applying knowledge and understanding):
The knowledge acquired on the subject will lay the foundations for developing technical and accounting skills and competences in the student.
The approach used is oriented to the identification and understanding of the essential methods for knowing and correctly representing extraordinary transactions and business combinations.
The theory will be conjugated, in the study of the discipline, with the practical moment, through examples and exercises, extremely relevant to understand the operative mechanisms of the process of development of the operation and of the writing of the accounting records. The student will be involved and induced to put himself to the test during the practical exercises in which he will be able to ascertain the degree of understanding and application of the acquired knowledge.
At the end of the course, the student will be able to manage the accounting representation of extraordinary operations and business aggregation and to know the procedural aspects.

Making judgments (making judgments):
The course will allow the student to develop an autonomy of judgment and will put him / her in the conditions to express critical considerations regarding the facts of the extraordinary representation of the extraordinary operations and of the business combination.

Communication skills (communication skills):
On the basis of the acquired knowledge, the student will be able to develop communication and relational skills for the business consulting activity and to carry out evaluations of an accounting nature, in the job positions connected to the administrative function.
The student will acquire the typical technical language of the subject to communicate clearly and with specialists and non-specialist interlocutors.

Learning skills (learning skills):
The course provides the methodological aspects necessary to develop an adequate self-learning through the critical examination of extraordinary operations and business aggregation.
The teaching method will allow students to gradually develop the concepts and logic underlying the discipline and to analyze the main extraordinary business combinations.

None

The course includes an overall 60-hour classroom commitment, equivalent to 8 training credits.For the purposes of the learning process, the classroom commitment, which is decisive for passing the exam, will be divided into theoretical lessons and interactive exercises, which aim to understand the concepts provided by the legislation. The extra-classroom activities consist in the study of the lessons indicated in the analytical program of the course and in the exercises that will be indicated by the teacher in the classroom, to assess the degree of preparation of the student. The course takes place through lectures, interactive exercises and use of case studies.

Attendance to the course is optional, but strongly suggested for the purpose of assimilation of the contents of the subject.

The examination is written for each module of the course. The examination contains 1 or more cases. Each of them includes exercise and written free-answers questions. The total mark is 30 out of 30. The candidate is given from 90 minutes to 180 minutes.
The student who attended the lectures of the course has the opportunity to do two partial exams.
The student can access the second partial exam only if he has passed the first test with a mark of at least 18/30.

Module 1 – The IFRS 3. (Prof.ssa M. Campra) - 2 CFU

IFRS 3 and business combinations.

Module 2 – Sale and transfer, merger and acquisition and demerger according to the Italian Law(Prof. E.M. Braja) - 4 CFU

The sale and transfer of a company.
The merger and acquisition operation.
The demerger operation.

Module 3 – Transformation and liquidation of a company. (Prof.ssa P. Vola) - 2 CFU

The transformation of a company.
The winding-up and liquidation of a company.

Basis to understand business combinations according to italian law and according to international accounting standards.