المؤلفون: Rossi, Claudia

المساهمون: Buffelli, Giuliano, Rossi, Claudia, Sirtoli, Mario

مصطلحات موضوعية: Business combination, accounting for mergers and acquisitions, financial statements in presence of aggregation, interim financial report, national accounting standard, corporate transformation, progressive transformation, regressive transformation, estimate of the company asset, tax neutrality, full and partial demerger, proportional and non-proportional splitting, spin-off, accounting differences from demerger, substitutive tax, merger, mergers by incorporation, exchange ratio, accounting differences from merger, transfer of business unit, conferral of branch, capital gains and losse, business transfer, business sale, succession in contract, goodwill, taxation of capital gains voluntary liquidation procedure, operazioni straordinarie, bilanci straordinari, bilanci infrannuali

وصف الملف: text

Relation: info:eu-repo/semantics/altIdentifier/isbn/9788814228063; numberofpages:500; http://hdl.handle.net/10446/135177

الاتاحة: http://hdl.handle.net/10446/135177