The course takes place through lectures. The active participation of students in the classroom dialectic is encouraged, in order to facilitate the learning process. The course also addresses the analysis and discussion of cases, requiring the involvement of students. In dealing with the cases, students will have to work in groups and at the end of the work they will present the case itself. The teaching also use of the e-learning platform.
Contents
this course covers the main methods used by professionals in various situations, as well as the theoretical framework and its limits, and general operating formats. Various issues arising from application of the main appraisal models are looked at. The accounting aspects of extraordinary management operations are analyzed. Summary programme of course: - theoretical framework (3 hours), - -overview of appraisal methods (3 hours), - capital cost estimation procedures (3 hours), - simple and complex equity methods (3 hours), - income methods (3 hours), mixed methods (3 hours), - financial methods (7 hours); - comparative appraisals: stock exchange multiples method and comparable transactions; appraisal of equity investments, loss-making businesses; premiums and discounts in business appraisals (3 hours). - The extraordinary management operations in the development, integration and corporate restructuring strategies (3 hours). - Liquidations (3 hours), - conversions (3 hours), - mergers and demergers (3 hours): -economic aspects of business operations; documents and accounting aspects of the operations.
Course Language
Italian
More information
Student reception by appointment is to be agreed via e-mail patrizia.gazzola@uninsubria.it, the reception can be fixed via teams or at the office of the Department of Economics. The teacher is available to receive students approximately before lessons.
