The course aims to provide basic knowledge regarding the analyzes and activities to be carried out by the entrepreneur and the professionals involved in various capacities in relation to the main corporate operations of extraordinary business management.

The course assumes an adequate knowledge of the economic-business and accounting issues addressed in the courses of Business Economics and General and Applied Accounting carried out in the three-year degree courses. In particular, it's essential the knowledge of the civil law relating to the preparation of the financial statements and to the accounting standards issued by the Italian Accounting Body, with specific reference to the evaluation criteria of the assets.

First Part
The economic, corporate, civil and fiscal aspects of the following extraordinary operations:
1) Company purchases/sales;
2) Contributions;
3) Corporate transformations;
4) Mergers;
5) Splits;
6) Liquidations.
Second part
The main methods of evaluating business economic capital envisaged by technical/professional practice.

Giuseppe Savioli, "Le operazioni di gestione straordinaria", Giuffré Franci Lefebvre, 2020
Other teaching materials (slides and readings) will be shown and distributed by teacher during the course.

Lectures and case study analysis

Any changes to the procedures described in this document, which may be necessary to ensure the application of the security protocols related to the COVID19 emergency, will be communicated on the website of the Department and of that of the Graduate Program.

The final exam consists of an oral test during which the student will have to demonstrate knowledge of the theoretical notions of teaching, knowing how to apply them in practical cases, demonstrating that they have achieved the study method and learning ability necessary to continue independently. in-depth study of the subject. Failure to achieve a score of 18/30 will result in failure to pass the exam.