Paolo TARTAGLIA POLCINI | ADVANCED ACCOUNTING FOR BUSINESS COMBINATIONS
Paolo TARTAGLIA POLCINI ADVANCED ACCOUNTING FOR BUSINESS COMBINATIONS
cod. SA22100005
ADVANCED ACCOUNTING FOR BUSINESS COMBINATIONS
| SA22100005 | |
| DEPARTMENT OF MANAGEMENT & INNOVATION SYSTEMS | |
| EQF7 | |
| BUSINESS MANAGEMENT AND CONSULTING | |
| 2025/2026 |
| OBBLIGATORIO | |
| YEAR OF COURSE 1 | |
| YEAR OF DIDACTIC SYSTEM 2025 | |
| SPRING SEMESTER |
| SSD | CFU | HOURS | ACTIVITY | |
|---|---|---|---|---|
| SECS-P/07 | 12 | 60 | LESSONS |
| Objectives | |
|---|---|
| GENERAL AIM THE COURSE AIMS TO PROVIDE STUDENTS WITH THEORETICAL AND PRACTICAL KNOWLEDGE THAT WILL HELP THEM INTERPRET THE ECONOMIC AND ACCOUNTING PROFILES OF VARIOUS EXTRAORDINARY OPERATIONS (MERGERS, DIVESTITURES, ETC.). KNOWLEDGE AND ABILITY TO UNDERSTAND STUDENTS WILL BECOME FAMILIAR WITH THE PRIMARY METHODS FOR COMPANY VALUATION AND MAJOR EXTRAORDINARY OPERATIONS. ABILITY TO APPLY KNOWLEDGE AND UNDERSTANDING STUDENTS WILL BE ABLE TO APPLY THE ACQUIRED KNOWLEDGE REGARDING THE ECONOMIC AND ACCOUNTING ISSUES OF EXTRAORDINARY OPERATIONS IN COMPANIES TO SUPPORT BUSINESSES IN THE MAIN INDUSTRIAL, COMMERCIAL, AND SERVICE SECTORS. INDEPENDENCE OF JUDGMENT THE STUDENT WILL BE ABLE TO: - SOLVE PROBLEMS AND MAKE DECISIONS; - ASSESS THE DYNAMICS OF TRAINING, OPERATION AND SUSTAINABLE CHANGE OF THE COMPANY; - FORMULATE REPORTS AND ASSESSMENTS ON THE BASIS OF LIMITED OR INCOMPLETE INFORMATION COMMUNICATION SKILLS THE STUDENT WILL BE ABLE TO: - COMMUNICATE USING COMPUTER TOOLS; - TRANSMIT IDEAS, PROBLEMS AND SOLUTIONS; - COMMUNICATE WITH STAKEHOLDERS. LEARNING ABILITY THE STUDENT WILL BE ABLE TO: - PROCEED INDEPENDENTLY IN UPDATING KNOWLEDGE; - EVALUATE THE CONTINUATION OF YOUR EDUCATION IN THE UNIVERSITY AND OTHERS |
| Prerequisites | |
|---|---|
| NONE. |
| Contents | |
|---|---|
| METHODS OF COMPANY VALUATION: INCOME-BASED METHODS, FINANCIAL METHODS, ASSET-BASED METHODS, MIXED METHODS (12 HOURS); COMPANY ACQUISITIONS (12 HOURS); MERGERS (12 HOURS); LEVERAGED BUYOUT (6 HOURS); COMPANY CONTRIBUTIONS (6 HOURS); DIVESTITURES (6 HOURS); TRANSFORMATIONS (4 HOURS); LIQUIDATIONS (2 HOURS). |
| Teaching Methods | |
|---|---|
| THE COURSE CONSISTS OF 60 HOURS (12 CFU), INCLUDING BOTH THEORETICAL LECTURES (ABOUT 45 HOURS) AND PRACTICAL EXERCISES (ABOUT 15 HOURS). THE THEORETICAL LECTURES WILL BE ENRICHED BY CASE STUDIES ILLUSTRATED BY CORPORATE MANAGERS AND PRACTITIONERS. LESSONS DEVOTED TO ILLUSTRATING PRACTICAL EXERCISES AIM AT PREPARING STUDENTS TO EXPLOIT SKILLS AND COMPETENCIES ACQUIRED DURING THE COURSE. ALTHOUGH STRONGLY RECOMMENDED, PARTICIPATION IN LESSONS IS NOT MANDATORY TO ACCESS THE PROFIT EXAM. |
| Verification of learning | |
|---|---|
| COMPLETING THE COURSE OBJECTIVES IS ATTESTED BY SUCCESSFULLY COMPLETING AN EXAM, INCLUDING A WRITTEN AND AN ORAL TEST. THE EXAM WILL BE HELD ACCORDING TO THE TIMETABLE, AS PLANNED AT THE BEGINNING OF THE ACADEMIC YEAR. THE WRITTEN EXAM TYPICALLY LASTS NO LESS THAN 75 MINUTES. IT AIMS TO ASSESS THE LEVEL OF KNOWLEDGE AND UNDERSTANDING OF THE TOPICS COVERED IN THE PROGRAM, MASTERY OF ANALYTICAL TOOLS, AND THE ABILITY TO APPLY THE ACQUIRED THEORETICAL KNOWLEDGE CONCERNING COMPANY VALUATION METHODS AND ECONOMIC-ACCOUNTING ISSUES RELATED TO MAJOR EXTRAORDINARY OPERATIONS IN COMPANIES. WRITTEN TEST GRADE IS EXPRESSED IN 30°. THE ORAL EXAM CONSISTS OF A DISCUSSION ON THE VARIOUS TOPICS INCLUDED IN THE COURSE PROGRAMME. IT AIMS TO EVALUATE THE STUDENT'S LEVEL OF KNOWLEDGE AND UNDERSTANDING OF THE CORE PROGRAM THEMES. IT IS ALSO INTENDED TO TEST THE STUDENT'S ABILITY TO DISCUSS USING APPROPRIATE TECHNICAL TERMINOLOGY AND HIS/HER ABILITY TO ORGANIZE THE SPEECH WITH A SATISFACTORY DEGREE OF AUTONOMY. TO ACCESS THE ORAL TEST, IT IS NECESSARY TO PASS THE WRITTEN TEST BY AT LEAST 18/30. THE EXAM FINAL GRADE, EXPRESSED IN 30° WITH POSSIBLE PRAISES, WILL RESULT FROM THE WRITTEN AND ORAL TEST EVALUATIONS' WEIGHTED SCORES. FOR THE FINAL EXAM COMPLETION, THE STUDENT MUST PASS THE WRITTEN AND ORAL EXAMS WITH A GLOBAL ASSESSMENT OF AT LEAST 18. THE MINIMUM SCORE (18) IS AWARDED WHEN THE STUDENT HAS A LIMITED UNDERSTANDING OF THE THEORETICAL CONTENTS AND HAS A SLIGHTLY ADEQUATE ABILITY TO USE THEM IN THE LEARNING CONTEXT. THE MAXIMUM SCORE (30) IS AWARDED WHEN THE STUDENT SHOWS AN EXHAUSTIVE AND DETAILED UNDERSTANDING OF THE THEORIES AND TOOLS, AS WELL AS A SIGNIFICANT ABILITY TO APPLY THEM IN THE EDUCATIONAL CONTEXT PROVIDED BY THE TEACHER. IF THE STUDENT PROVES TO HAVE ACHIEVED AN EXCEPTIONAL LEVEL OF KNOWLEDGE OF THE DIFFERENT TOPICS INCLUDED IN THE PROGRAM AS WELL AS OF THE ABILITY TO APPLY THE ACQUIRED KNOWLEDGE, THE COMMISSION WILL ATTRIBUTE HIM/HER THE PRAISE. |
| Texts | |
|---|---|
| LIBRI DI TESTO: POTITO L., LE OPERAZIONI STRAORDINARIE NELL’ECONOMIA DELLE IMPRESE, GIAPPICHELLI, TORINO, ULTIMA VERSIONE |
| More Information | |
|---|---|
| POWERPOINTS AND FURTHER DOCUMENTS WILL BE AVAILABLE ON THE TEACHER’S WEBSITE. |
BETA VERSION Data source ESSE3 [Ultima Sincronizzazione: 2025-08-08]
