1,720,981 research outputs found
Scissione di un ramo di attività avente valore negativo (c.d. scissione negativa)
No full textL'articolo affronta la tematica della ammissibilità delle c.d. fattispecie di scissione negativa, intese come operazioni in cui il compendio patrimoniale che viene trasferito ad una società beneficiaria abbia un valore (contabile) negativo. Particolare focus viene attribuito alle tematiche di valutazione del rapporto di cambio e alla rappresentazione in bilancio di tali tipologie di operazioni straordinarie
La fusione inversa attuata tramite annullamento immediato delle azioni proprie. Le prospettive per l’analisi del problema: le tesi sulla natura (duplice o unitaria) delle differenze di fusione inversa
No full textIl contributo ha la finalità di analizzare una particolare modalità di realizzazione della fusione inversa, quella che prevede un annullamento delle azioni o quote rivenienti dalla società incorporata. L'analisi è svolta nella prospettiva sia delle valutazioni economiche e finanziarie tipiche della determinazione del rapporto di cambio, sia delle ricadute sul sistema dei conti della società incorporante
Operazioni straordinarie e patrimonio netto nel bilancio redatto secondo i principi contabili internazionali
No full textProblematiche inerenti alla applicazione della normativa civilistica in materia di patrimonio netto formato a seguito di operazioni straordinarie in presenza di bilanci redatti secondo i principi contabili internazionali Ias/Ifrs
Assetti Organizzativi, piani strategici, sistema di controllo interno e gestione dei rischi. La Corporate Governance a dieci anni dalla riforma del diritto societario.
No full textL'articolo affronta il tema degli assetti organizzativi, i piani strategici e il sistema di controllo interno e di gestione dei rischi. Si occupa anche di Corporate Governance a dieci anni dalla riforma del diritto societario
I compiti degli organi di controllo in presenza di operazioni straordinarie
No full textL'articolo analizza i principali compiti e adempimenti che l'organo di controllo (il collegio sindacale nel modello tradizionale di governance) si trova a dovere affrontare laddove la società intenda prendere parte a un'operazione straordinaria, come un conferimento d'azienda o una fusione
Le operazioni straordinarie: conferimento d'azienda e di partecipazioni, fusione e scissione
No full textOperazioni straordinarie riguardanti la fusione, la scissione e il conferimento d'azienda
I compiti degli organi di controllo in presenza di operazioni straordinarie: spunti di riflessione
No full textIl saggio analizza i principali compiti e adempimenti che l'organo di controllo (il collegio sindacale nel modello tradizionale di governance) si trova a dovere affrontare laddove la società intenda prendere parte a un'operazione straordinaria, come un conferimento d'azienda o una fusione
Le scissioni che non costituiscono aggregazioni aziendali in ambito IAS/IFRS
No full textDemergers are an important way of corporate restructuring/acquisitions and have moved from plain simple transactions involving transfer of assets and liabilities for a proportionate share of equity to more complex structures. Under IFRSs, according to the principle of substance over form, there are no standards directly addressed to transactions like demergers, mergers, acquisitions because the legal form of the deal is not relevant to accounting for these transactions in the financial statements. Contrary, what matters for the reporting entity is whether the demerger meets the definition of business combination, and so accounted for in accordance with its requirements. When the demerger is defined as a business combination under common control – that is a transaction in which all the combining entities or businesses are ultimately controlled by the same party or parties both before and after the business combination – currently it is excluded from the scope of IFRS 3. According to US GAAPs and practice, common control transactions are generally accounted for at the carrying amount of the net assets or equity interests transferred, rather than at fair value.
This paper aims at analyzing which types of demerger fall inside the definition of business combinations under common control and how pooling of interests method shall be applied to them
Unconventional PEO-PPC quasi-solid state blend polymer electrolyte for high efficiency solid-state Li-metal batteries
Full text linkPolymer electrolytes represent a safer alternative over traditional liquid electrolytes, enabling the use of higher energy density active materials as electrodes for batteries. Among the wide variety of different polymeric matrix that are currently been proposed, polyethylene oxide (PEO) is considered one of the most promising. In this work, a PEO-based quasi-solid polymer electrolyte (QSPE) was produced by easily scalable solution casting technique, optimized with addition of plasticizers and blended with polypropylene carbonate (PPC). The resulting polymer electrolyte was ultimately supported to glass fiber separator. Improvement of ionic conductivity, transfer number and electrochemical stability window of the different formulations was confirmed through electrochemical impedance spectroscopy and linear sweep voltammetry. Plating and stripping tests in symmetric Li–Li cells and charge–discharge tests in half-cell configuration (Li vs LFP) were performed to evaluate the cyclability and stability of the QSPEs. The PEO-PPC polymer electrolyte showed improved efficiency and stability during charge–discharge cycles, at room temperature, suggesting the positive effect of the presence of carbonate groups in the polymer matrix. The promising results demonstrate that the as-prepared QSPE could represent a feasible and viable alternative to conventional liquid electrolytes and could accelerate the adoption of high energy density storage systems, like Li-metal batteries
Le scissioni quali aggregazioni aziendali secondo i principi contabili internazionali
No full textDemergers are an important mode of corporate restructuring/acquisitions and have evolved from plain simple transactions involving transfer of assets and liabilities for a proportionate share of equity to more complex structures. Under IFRSs, according to the principle of substance over form, there are no standards directly addressed to transactions like demergers, mergers, acquisitions because the legal form of the deal is not relevant to accounting for these transactions in the financial statements. Contrary, what matters for the reporting entity is whether the demerger meets the definition of business combination, and so accounted for in accordance with its requirements. When the demerger is defined as a business combination – that is a transaction in which an acquirer obtains control of one or more businesses – it shall be accounted for according to IFRS 3, Business combinations. This standard requires to apply the acquisition method that involves the fair value measurement and recognition of identifiable assets acquired and liabilities assumed. Applying the IFRS 3 to demergers means considering only those that involve a change of control over the business transferred and leaving aside business combinations under control (i.d. intragroup transactions) and deals that involve a single asset only.
This paper aims at analyzing which types of demerger fall inside the scope of IFRS 3 and how acquisition method shall be applied to them
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