8383 - DEAL DESIGN AND VALUATION FOR BUSINESS COMBINATIONS AND JOINT AGREEMENTS
MM-LS - AFC-LS - CLAPI-LS - CLEFIN-LS - CLELI-LS - DES-LS - CLG-LS - M-LS - IM-LS - ACME-LS - EMIT-LS
For the instruction language of the course see class group/s below
Classe/i impartita/e in lingua italiana
Obiettivo del corso è fornire allo studente gli strumenti per l'analisi delle implicazioni contabili e degli effetti economici di differenti tipi di transazioni e di accordi contrattuali alla base delle scelte di crescita esterna, con particolare riferimento alle business combinations e ai joint arrangements.
Aspetti economici e contabili di:
-
Business combinations
-
Joint ventures
-
Accordi Buy/Sell incrociati
Aspetti valutativi:
-
Creazione di valore
-
Asset intangibili
-
Stima del fair value
-
Impairment test
Ambiti di applicazione:
-
Valutazione delle opzioni di entrata/uscita
-
Accordi buy/sell incrociati
-
Earn-outs/price guarantees
Per i frequentanti
Esame scritto nei primi due appelli; esame orale negli altri appelli.
Per i non frequentanti
Esame orale.
Class group/s taught in English
The aim of this course is to teach the economic and accounting analysis of different transactions and agreements used for expanding the business, with a particular focus on business combinations and joint arrangements.
Economics and accounting of:
-
Business combinations
-
Joint ventures
-
Buy/Sell agreements
Valuation:
-
Value creation
-
Intangible assets
-
Fair value measurement
-
Impairment test
Application:
-
Valuation of entry/exit options
-
Proper design of buy/sell agreements
-
Earn-outs and price guarantees
Attending students
Written exam in the 1st and 2nd session exam. Oral exam for others session exam.
Non attending students
Oral exam.
Teacher informs students about textbooks and necessary materials at the beginning of the course.