Download or read book Gestione e rilevazione delle operazioni straordinarie di impresa written by Libero Mario Mari and published by . This book was released on 2001 with total page 326 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Operazioni straordinarie e aggregazioni aziendali written by Moreno Mancin and published by G Giappichelli Editore. This book was released on 2016-11-16 with total page 417 pages. Available in PDF, EPUB and Kindle. Book excerpt: Il presente lavoro nasce dall'esigenza di illustrare in modo semplice, essenziale, ma al contempo esaustivo, le implicazioni contabili che discendono dalle principali operazioni straordinarie d'impresa. Il testo è rivolto a professionisti e studenti universitari che desiderano acquisire le competenze tecniche fondamentali per apprezzare gli effetti in bilancio di queste operazioni. Per garantire la massima chiarezza in fase espositiva, ciascun capitolo propone un elevato numero di esempi con l'obiettivo di agevolare la comprensione dei comportamenti contabili da adottare.Dopo aver illustrato, per ciascuna operazione, i riferimenti normativi e le relative implicazioni contabili a livello nazionale, il testo affronta l'impatto in bilancio derivante dall'applicazione dei principi contabili internazionali (IFRS), adottando un approccio immediato e facilmente comprensibile anche a un pubblico di non esperti.Moreno Mancin, Ph. D. in Economia Aziendale, è Ricercatore confermato presso l'Università Ca' Foscari Venezia, Professore aggregato di Bilancio dei gruppi e delle operazioni straordinarie. Da anni svolge attività di formazione aziendale e si occupa dello studio e dell'applicazione dei principi contabili nazionali e internazionali al bilancio delle imprese e delle società sportive professionistiche. È Direttore scientifico e cofondatore del Master in Strategie per il Business dello Sport (Master SBS).
Download or read book Le operazioni straordinarie d impresa written by Corrado Corsi and published by G Giappichelli Editore. This book was released on 2018-03-28 with total page 465 pages. Available in PDF, EPUB and Kindle. Book excerpt: La seconda edizione del volume «Le operazione straordinarie d’impresa» affronta la complessa tematica delle operazioni di gestione straordinaria, soffermandosi, per quanto attiene la cessione – diretta o indiretta – dell’azienda o di suoi rami, il conferimento di beni o complessi aziendali, la fusione e la scissione, sul loro possibile utilizzo alternativo per il raggiungimento degli obiettivi perseguiti dalla governance, che consistono nel ridisegno degli assetti societari o di gruppo ovvero nella realizzazione di strategie di aggregazione e di sviluppo dimensionale.Non manca, inoltre, una disamina delle altre operazioni straordinarie – ossia la trasformazione e la liquidazione – nonché delle sensibili differenze, per quanto concerne le aggregazioni aziendali di natura acquisitiva, tra le modalità di rappresentazione contabile utilizzate in ambito nazionale rispetto a quelle sancite a livello internazionale dall’IFRS 3.Il volume «Le operazione straordinarie d’impresa» – destinato agli studenti dei corsi universitari ed ai professionisti che si interessano della tematica in oggetto – recepisce, inoltre, le numerose novità intervenute in ambito civilistico e fiscale (dal Decreto Legislativo n. 139/2015 sino alla recente approvazione della Legge di Stabilità per il 2018), nonché gli impatti a livello contabile conseguenti all’aggiornamento dei principi contabili nazionali.Ciascuna operazione è corredata da esempi e casi di studio, con l’obiettivo di chiarirne le modalità applicative ed riflessi a livello contabile e di bilancio.
Download or read book Valutazione d Azienda e Operazioni Straordinarie written by Gianluca Natalucci and published by Giuffrè Editore. This book was released on 2014-01-01T00:00:00+01:00 with total page 816 pages. Available in PDF, EPUB and Kindle. Book excerpt: L'opera fornisce un quadro completo e pragmatico delle tecnicalità afferenti due tematiche evergreen tra loro strettamente connesse, tornate ancor più alla ribalta nell'attuale quadro economico congiunturale: la valutazione d'azienda e le operazioni straordinarie. Il testo alla sua seconda edizione è rivolto a professionisti esperti, ai cultori della materia e a coloro che vogliono accrescere il proprio background economico aziendalistico in ambito universitario. La prima parte offre un ampio approfondimento, coadiuvato da schemi e tabelle, del complesso e articolato processo di valutazione delle imprese alla luce anche dei nuovi principi contabili internazionali, oltre all'analisi dei motivi spesso prodromici all'attuazione di operazioni straordinarie. La seconda parte passa in rassegna la disciplina fondamentale delle operazioni di trasformazione, conferimento, fusione, scissione e liquidazione volontaria focalizzando gli aspetti societari, contabili e della fiscalità d'impresa, senza mai trascurare quelli più strettamente operativi. Il volume contiene link al sistema FiscoPiù e per la navigazione completa degli stessi è necessario essere abbonati.
Download or read book Le operazioni di gestione straordinaria written by Giuseppe Savioli and published by Giuffrè Editore. This book was released on 2012 with total page 713 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Profili contabili e fiscali delle operazioni straordinarie written by TODARO DINA LUCIA and published by G Giappichelli Editore. This book was released on 2022-10-07 with total page 20 pages. Available in PDF, EPUB and Kindle. Book excerpt: Il testo affronta sul piano giuridico, contabile e fiscale le principali operazioni straordinarie che possono interessare le imprese. Le caratteristiche procedurali previste dal codice civile, la complessità contabile che occorre affrontare nello sviluppo delle differenti operazioni straordinarie e la complessità che le qualifica sul piano fiscale vengono descritte anche attraverso esemplificazioni numeriche finalizzate ad illustrare le differenti possibili modalità con cui queste operazioni possono essere realizzate. Dopo aver affrontato sul piano teorico il processo di aggregazione e le cause economiche e non che possono giustificare la decisione di realizzare un operazione straordinaria, il testo descrive le differenze che sussistono tra la cessione ed il conferimento d’azienda, le problematiche valutative e contabili della fusione e della scissione, le caratteristiche giuridiche e quelle disciplinate dall’OIC 5 per la liquidazione volontaria d’azienda, gli aspetti contabili della trasformazione e la complessità dell’affitto d’azienda. Infine, il testo sintetizza le caratteristiche tecnico contabili di tali operazioni per i soggetti tenuti ad applicare i principi contabili internazionali.
Download or read book Le operazioni straordinarie nell economia delle imprese written by Lucio Potito and published by G Giappichelli Editore. This book was released on 2016-03-14 with total page 336 pages. Available in PDF, EPUB and Kindle. Book excerpt: Le operazione straordinarie sono in questo libro trattate inquadrandole all'interno delle scelte strategiche che ogni impresa ben governata compie nel perseguire la finalità di fondo cui è ispirata la sua azione: la crescita del proprio valore. Esse sono difatti strumenti che si utilizzano nel disegnare e attuare strategie. Segnano momenti di grande importanza (spesso complessi) nella vita delle imprese, perché conducono alla nascita, alla modificazione, alla concentrazione, alla riduzione, al trasferimento, al dissolvimento di sistemi aziendali; ne ridisegnano i confini, ne ridefiniscono linee strategiche obiettivi indirizzi processi e logiche organizzative, ne modificano i modi di competere e le caratteristiche del rischio.Appaiono dunque eventi di speciale rilevanza, anzitutto sul piano economico aziendale. Ma non solo, giacché il loro attuarsi s'inserisce sempre in un contesto di formalità giuridicamente disciplinate, la cui finalità è quella di fornire tutela ai numerosi interessi coinvolti; pertanto, non si può prescindere, nel trattarne, dalle norme di legge, civilistiche e fiscali, che nei vari casi ne apprestano le regole. È per tale ragione che in questo libro le operazioni straordinarie sono criticamente esaminate, anzitutto, sotto gli aspetti economico aziendali (motivazioni strategiche, problematiche valutative contabili e di bilancio) che restano pur sempre centrali e particolarmente approfonditi, ma poi se ne ricordano i profili giuridici (civilistici e fiscali), dei quali, come si è detto, non si può non tenere conto.Dopo aver ricordato i principi generali alla base dei metodi di valutazione delle aziende, sono oggetto di trattazione: le acquisizioni di complessi aziendali, le fusioni (compreso quelle inverse), il leveraged buyout, i conferimenti, le scissioni, le trasformazioni, le liquidazioni e il project financing. Il lavoro è aggiornato alla data di pubblicazione con i principi contabili nazionali e internazionali e con le norme giuridiche che disciplinano le società di capitali e la tassazione del reddito d'impresa.Lucio Potito è professore emerito dell'Università di Napoli "Federico II", dove è stato titolare dei corsi di Economia Aziendale e di Tecnica Professionale. È stato inoltre docente di Operazioni di finanza straordinaria nell'Università Luiss "G. Carli" di Roma.
Download or read book Revised Guidelines for Public Debt Management written by International Monetary Fund, and published by International Monetary Fund. This book was released on 2015-03-11 with total page 40 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Revised Guidelines for Public Debt Management have been developed as part of a broader work program undertaken by the IMF and the World Bank to strengthen the international financial architecture, promote policies and practices that contribute to financial stability and transparency, and reduce countries external vulnerabilities.
Download or read book Correspondent Central Banking Model CCBM written by European Central Bank and published by . This book was released on 1998 with total page 26 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book On Tyranny written by Leo Strauss and published by University of Chicago Press. This book was released on 2013-11-15 with total page 359 pages. Available in PDF, EPUB and Kindle. Book excerpt: On Tyranny is Leo Strauss’s classic reading of Xenophon’s dialogue Hiero, or Tyrannicus, in which the tyrant Hiero and the poet Simonides discuss the advantages and disadvantages of exercising tyranny. Included are a translation of the dialogue from its original Greek, a critique of Strauss’s commentary by the French philosopher Alexandre Kojève, and the complete correspondence between the two. This revised and expanded edition introduces important corrections throughout and expands Strauss’s restatement of his position in light of Kojève’s commentary to bring it into conformity with the text as it was originally published in France.
Download or read book Mergers Acquisitions and Corporate Restructurings written by Patrick A. Gaughan and published by John Wiley & Sons. This book was released on 2017-11-27 with total page 819 pages. Available in PDF, EPUB and Kindle. Book excerpt: The essential M&A primer, updated with the latest research and statistics Mergers, Acquisitions, and Corporate Restructurings provides a comprehensive look at the field's growth and development, and places M&As in realistic context amidst changing trends, legislation, and global perspectives. All-inclusive coverage merges expert discussion with extensive graphs, research, and case studies to show how M&As can be used successfully, how each form works, and how they are governed by the laws of major countries. Strategies and motives are carefully analyzed alongside legalities each step of the way, and specific techniques are dissected to provide deep insight into real-world operations. This new seventh edition has been revised to improve clarity and approachability, and features the latest research and data to provide the most accurate assessment of the current M&A landscape. Ancillary materials include PowerPoint slides, a sample syllabus, and a test bank to facilitate training and streamline comprehension. As the global economy slows, merger and acquisition activity is expected to increase. This book provides an M&A primer for business executives and financial managers seeking a deeper understanding of how corporate restructuring can work for their companies. Understand the many forms of M&As, and the laws that govern them Learn the offensive and defensive techniques used during hostile acquisitions Delve into the strategies and motives that inspire M&As Access the latest data, research, and case studies on private equity, ethics, corporate governance, and more From large megadeals to various forms of downsizing, a full range of restructuring practices are currently being used to revitalize and supercharge companies around the world. Mergers, Acquisitions, and Corporate Restructurings is an essential resource for executives needing to quickly get up to date to plan their own company's next moves.
Download or read book Water Safety in Buildings written by World Health Organization and published by . This book was released on 2011 with total page 146 pages. Available in PDF, EPUB and Kindle. Book excerpt: Extensive experience shows that poor design and management of water systems in buildings can cause outbreaks of disease. The types of building, water uses, disease outcomes and individuals affected are diverse. The health risks are preventable and can be readily controlled. However, evidence from outbreak detection suggests that the overall trend is increasing. With increasing global urbanization, the overall exposure of the human population to poorly designed or managed water systems in buildings is increasing rapidly. Consequently, the risk of disease outbreaks is also increasing. Actions to reduce the risk of disease should be considered a public health priority. This document provides guidance for managing water supplies in buildings where people may drink water; use water for food preparation; wash, shower, swim or use water for other recreational activities; or be exposed to aerosols produced by water-using devices, such as cooling towers. These uses occur in a variety of buildings, such as hospitals, schools, child and aged care, medical and dental facilities, hotels, apartment blocks, sport centres, commercial buildings and transport terminals. The target audience for this document includes the full range of "actors" who influence the overall safe management of building water supplies. In particular, it is directed at those who design, construct, manage, operate, maintain and regulate building water systems.
Download or read book Understanding Financial Accounts written by OECD and published by OECD Publishing. This book was released on 2017-11-06 with total page 424 pages. Available in PDF, EPUB and Kindle. Book excerpt: Understanding Financial Accounts seeks to show how a range of questions on financial developments can be answered with the framework of financial accounts and balance sheets, by providing non-technical explanations illustrated with practical examples.
Download or read book Private Equity and Venture Capital in Europe written by Stefano Caselli and published by Academic Press. This book was released on 2018-01-26 with total page 352 pages. Available in PDF, EPUB and Kindle. Book excerpt: Global financial markets might seem as if they increasingly resemble each other, but a lot of peculiar aspects qualify different markets with different levels of development. Private equity investors can take advantage of these variations. Structured to provide a taxonomy of the business, Private Equity and Venture Capital in Europe, Second Edition, introduces private equity and venture capital markets while presenting new information about the core of private equity: secondary markets, private debt, PPP within private equity, crowdfunding, venture philanthropy, impact investing, and more. Every chapter has been updated, and new data, cases, examples, sections, and chapters illuminate elements unique to the European model. With the help of new pedagogical materials, this Second Edition provides marketable insights about valuation and deal-making not available elsewhere. Covers new regulations and legal frameworks (in Europe and the US) described by data and tax rates Features overhauled and expanded pedagogical supplements to increase the versatility of the Second Edition Focuses on Europe Includes balanced presentations throughout the book
Download or read book A Journey to the End of the Millennium written by A. B. Yehoshua and published by HMH. This book was released on 2000-05-01 with total page 318 pages. Available in PDF, EPUB and Kindle. Book excerpt: “A masterpiece” about faith, race, and morality at a medieval turning point, from the National Jewish Book Award winner and “Israeli Faulkner” (The New York Times). It’s edging toward the end of the year 999 when Ben Attar, a Moroccan Jewish merchant from Tangiers, takes two wives—an act of bigamy that results in the moral objections of his nephew and business partner, Raphael Abulafia, and the dissolution of their once profitable enterprise of importing treasures from the Atlas Mountains. Abulafia’s repudiation triggers a potentially perilous move by Attar to set things right—by setting sail for medieval Paris to challenge his nephew, and his nephew’s own pious wife, face to face. Accompanied by a Spanish rabbi, a Muslim trader, a timid young slave, a crew of Arab sailors, and his two veiled wives, Attar will soon find himself in an even more dangerous battle—with the Christian zealots who fear that Jews and others they see as immoral infidels will impede the coming of Jesus at the dawn of a new millennium. From the author of A Woman in Jerusalem, winner of the Los Angeles Times Book Prize, this is an insightful portrait of a unique moment in history as well as the timeless issues that still trouble us today. “The end of the first millennium comes to represent only one of many breaches—between north and south, Christians and Jews, Jews and Muslims, Ashkenazic and Sephardic Jews, men and women—across which A. B. Yehoshua's extraordinary novel delivers us.” —The New York Times
Download or read book Accounting Accountability and Society written by Mara Del Baldo and published by Springer Nature. This book was released on 2020-03-31 with total page 280 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book addresses the growing interest among policymakers, practitioners and academics in the evolution and the future implications of social, environmental and sustainability accounting. To do so, it examines the conceptual and practical application of accountability at multiple levels and contexts, and presents a range of case studies focusing on salient issues, perspectives and the potential of multidimensional accounting and reporting regimes. Intended for a diverse audience, the book allows readers to gain a better understanding of the topics, encourages dialogue and debate, and stimulates innovation in scholarship, policy and practice.
Download or read book The Art of M A Fifth Edition A Merger Acquisition and Buyout Guide written by Alexandra Reed Lajoux and published by McGraw-Hill Education. This book was released on 2019-08-05 with total page 1264 pages. Available in PDF, EPUB and Kindle. Book excerpt: Make every deal a major win! The M&A classic has been updated for today’s business landscape Since the last edition of this authoritative resource was published, the M&A world has gone from boom to bust and back again—and this new edition brings you completely up to date. With critical lessons learned from the financial crises and regulatory shocks of the past decade, The Art of M&A, Fifth Edition delivers the information and insight you need to make all the right decisions throughout the process. Learn the ins and outs of: •Getting Started—basic process, requirements, and objectives• Strategy—deciding what to buy and why•Valuation and Modeling—measuring and projecting value pre- and post-merger• Financing and Refinancing—sourcing capital • Structuring—mitigating financial, tax, and legal risk• Due Diligence—investigating a business’s past, present, and future risks• Documentation and Closing—pulling everything together to ensure a smooth transaction • Integration—merging resources, processes, and responsibilities to maximize synergies• Landmark Cases—legal cases you need to understand The Art of M&A is an indispensable resource for anyone heavily engaged in the process—whether you’re an executive tasked with growing your businesses, an investment banker structuring transactions, an attorney responsible for due diligence, or an accountant who advises buyers and sellers. Turn to this definitive resource to develop, steward, and close deals that benefit everyone involved.
