MERGERS AND ACQUISITIONS LAW AND ACCOUNTING
Stampa
Enrollment year
2019/2020
Academic year
2020/2021
Regulations
DM270
Academic discipline
SECS-P/07 (BUSINESS ADMINISTRATION)
Department
DEPARTMENT OF ECONOMICS AND MANAGEMENT
Course
BUSINESS ADMINISTRATION AND LAW
Curriculum
PERCORSO COMUNE
Year of study
Period
1st semester (28/09/2020 - 22/12/2020)
ECTS
9
Lesson hours
66 lesson hours
Language
Italian
Activity type
WRITTEN AND ORAL TEST
Teacher
VANETTI CARLO BRUNO (titolare) - 6 ECTS
BERTOLI LUCA - 3 ECTS
Prerequisites
None
Learning outcomes
At the end of the course students will be able to:
- Identify and discuss major legal issues in corporate law with specific reference to the most relevant M&A operations.
- Identify the critical elements underlying the consequent application of the double-entry accounting system.
- Gain knowledge and skills with reference to the preparation and the analyzing of financial statements for business combinations and M&A.
Course contents
Two modules: the first one focused on the Italian legal and company law profiles; the second one dedicated to the accounting effects of the operations and to the impacts on the financial reporting for M&A.

Module 1 – Legal framework of the widespread M&A operations: acquisitions of business or shares, mergers, intercompany transactions, in kind contributions of business, spin-offs, winding up and liquidations of companies, M&A in crisis and bankruptcy contexts.

Module 2 – Accounting and financial reporting for M&A transactions: profiles of accounting for the most relevant M&A analyzed in the first module. Examination of effects of the operations on reporting and financial statements. Notes and special focuses about the most relevant fiscal effects under Italian tax law.
Teaching methods
The learning experience is mainly based on face-to-face lectures, which are interactive and supported by the use of slides (to be published on Kiro platform).
Case studies and exercises are discussed during teaching sessions as well.
Reccomended or required readings
For each session of Module 1 and Module 2 the teaching material (slides, teaching notes, exercises and short readings) will be handed-out by the instructors through the web-learning Platform Kiro.

Moreover, the following textbooks are required:
1. C.B.Vanetti e F.Salerno, Conferimento d’azienda e scissione delle società, Giappichelli, Torino, 2012.
2. L.Bertoli, Bilancio e operazioni straordinarie. Esercizi svolti, Egea, Milano, 2018, III ed.

Non-attending students and students who require the comfort of a textbook on Module 1 and 2 can refer also (but not exclusively) to articles or to the following suggested textbooks (or other books that will be indicated on Kiro):
- G.Barbara, A.M.Faienza, S.Pugliese, F.Salerno, C.B.Vanetti, Le operazioni straordinarie, Giappichelli, Torino, 2010
- R.Perotta, L.Bertoli, Le operaziioni straordinarie, Giuffrè, Milano, 2015
Assessment methods
The students' assessment is entirely based (100% of the final grade) on the final written exam that includes open questions, multiple choice questions and exercises.

Alternatively, the assessment could be based on an oral exam at students’ request exclusively on the occasion of exam session with a limited number of registered candidates.
Further information
Sustainable development goals - Agenda 2030