Mergers and acquisitions (2021/2022)

Course code
Academic sector

Learning outcomes

The course aims at providing students with the knowledge related to the matters typically concerning the professional practice and to teach some elements of the organization and management of professional firms. In particular, the course is directed to provide a comprehensive knowledge of the following matters: 1) the economic, legal and fiscal implications of business combinations (M&S operations) extending at these complex topics the notions and concepts already assimilated during your studies. Moreover, the objectives of the teaching are to provide the student with the necessary competencies and capabilities to: a) autonomously individuate, in a specific given company situation, the operation that better met the objectives established by management; b) concretely realize the whole operation, considering the fiscal implications and the accounting impacts on the financial statements connected with the regulatory framework and the guidelines of the best national and international practice. 2) the different roles that can undertake the consultant in the context of the company’s business crisis, with reference to the procedures aimed at recovering the company’s going concern conditions. 3) the main aspects related to the organization and run of a professional firm, without omitting a brief analysis on the laws and regulations that discipline the accountant practice. To have the student aware of the concrete issues of the professional practice, the different topics and matters are developed also with the analysis of real business cases.