- Docente: Ivanoe Tozzi
- Credits: 12
- SSD: SECS-P/07
- Language: Italian
- Moduli: Ivanoe Tozzi (Modulo 1) Alessandro Ricci (Modulo 2)
- Teaching Mode: Traditional lectures (Modulo 1) Traditional lectures (Modulo 2)
- Campus: Rimini
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Corso:
Second cycle degree programme (LM) in
Business Administration and Management (cod. 8842)
Also valid for Second cycle degree programme (LM) in Business Administration and Management (cod. 8842)
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from Sep 18, 2024 to Oct 25, 2024
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from Nov 07, 2024 to Dec 12, 2024
Learning outcomes
At the end of the course, students know
- the conceptual framework of Business Valuation in Italian Accounting Models and the main methods used by the best practice
- merger and acquisition operations according to the Italian civil law and the Italian fiscal law.
Course contents
Part 1 Business Valuation
Introduction to Italian Approach to Business Valuation vs International Appraising Models
Equity Book value vs Equity Economic Value in Italian Accounting Literature
Classical Approaches to Equity Economic Value in Italian Accountn Literature
Adjusted Book Value Methods
Discounted future Earnings Methods
Discounted Cash Flow Methods
Ibrid Mthos
Empirical Methods (rules of Thumb)
Part 2 Business Combination
Merger and acquisition operations according to the Italian civil law and the Italian fiscal law.
Readings/Bibliography
PART 1
Ieacher's slides on VIRTUALE
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Bibliografia per gli approfondimenti
- Corbella S., Liberatore G:, Tiscini R.Manuale di valutazione d'azienda (vol. I), McGraw Hill, Milano, 2020
- Paganelli O. Valutazione delle aziende Utet, Torino, 1990
- Guatri L. – Bini M. Valutazione delle aziende Egea, Milano, 2007
- Zanda G. – Lacchini M. – Onesti T. La valutazione delle aziende Giappicchelli, Torino, 2013
- Gonnella E. Logiche e metodologie fi valutazione d’azienda Pisa University Press, Pisa, 2013
- Fusa Emanuela, La valutazione d'azienda, Sistemi Editoriali, Napoli, 2010
- OIV – Organismo Italiano di Valutazione Principi Italiani di di Valutazione 2015 Milano, Egea, 2015
- Corbella S., Liberatore G:, Tiscini R.Manuale di valutazione d'azienda (vol. I), McGraw Hill, Milano, 2020
PART 2
Teacher's slides onVIRTUALE
Savioli G., Le operazioni gestione straordinaria, Giuffrè, Milano, 2020
Caratozzolo M., I bilanci straordinari, Giuffrè, Milano, 2009
Montrone A. e Musaio A., Capitale e operazioni straordinarie, McGraw-Hill, Milano, 2010
Teaching methods
frontal lessons
Assessment methods
Written exam consisting of exercises and
The exam will be available on the platform "EOL".All the enrolled students must have their own laptops in order to take the exam. The exam test must then be uploaded on the platform mentioned above by the candidate.
Teaching tools
Slides and other on VIRTUALE
Office hours
See the website of Ivanoe Tozzi
See the website of Alessandro Ricci