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:
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Business combinations
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Joint ventures
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Accordi Buy/Sell incrociati
Aspetti valutativi:
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Creazione di valore
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Asset intangibili
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Stima del fair value
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Impairment test
Ambiti di applicazione:
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Valutazione delle opzioni di entrata/uscita
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Accordi buy/sell incrociati
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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:
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Business combinations
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Joint ventures
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Buy/Sell agreements
Valuation:
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Value creation
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Intangible assets
-
Fair value measurement
-
Impairment test
Application:
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Valuation of entry/exit options
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Proper design of buy/sell agreements
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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:
Written exam in the 1st and 2nd session exam.Oral exam for others session exam .
Oral exam.
Teacher informs students about textbooks and necessary materials at the beginning of the course.