ECONOMICS OF TEMPORARY MANAGEMENT OPERATIONS
Learning outcomes of the course unit
This course completes and further studies the many topics of temporary business operations (fusions, scissions, concessions, etc.). In particular, having reviewed the structural elements, in-depth studies will be made of the relative accounting and fiscal aspects.
Following this, in the field of economic calculations supporting the structural reorganisation decision-making process (economic, legal and organisational aspects), the interdisciplinary aspects of these operations are covered and examined in detail. The course is completed with the study of the relations between the various temporary management structures and the development conditions of business crises
Course contents summary
- General profiles: Temporary financial statement
- Principal temporary operations and relative financial statement
- Fiscal aspects of the principal temporary operations
- Company growth and temporary operations
- Business crisis and temporary operations.
ANDREANI G., Fiscalità e bilanci straordinari, Egea, Milan 2003
TAMBURINO A. (edited by) Le operazioni straordinarie, Giuffre Editore, Milan, 2004
SAVIOLI G., Le operazioni di gestione straordinaria, 2nd Edition Giuffre Editore, Milan, 2005
PEROTTA R., GAREGNANI G., Le operazioni di gestione straordinaria, Giuffre Editore, Milan, 1999
CONFALONIERI M., Trasformazione, fusione, conferimento, scissione e liquidazione delle societa, IlSole24Ore, Milan, 2005