LE LINEE GUIDA PER LA VALUTAZIONE DELLE AZIENDE IN CRISI CNDCEC-SIDREA
Abstract
This
paper provides a brief presentation of the Guidelines for Distressed Business
Valuation, a document jointly published by CNDCEC and SIDREA at the end of
2016.
The guidance is recommended as a standard reinforcement in order to allow practitioners the proper application of general valuation theory to the specialized circumstances found in distressed valuation engagements within the fields of workouts, restructurings and bankruptcy, in the best interests of the CPA profession
The guidance is recommended as a standard reinforcement in order to allow practitioners the proper application of general valuation theory to the specialized circumstances found in distressed valuation engagements within the fields of workouts, restructurings and bankruptcy, in the best interests of the CPA profession
References
- AIDEA, IRDCEC, ANDAF, APRI, OCRI (approvato dal CNDCEC), Principi di attestazione dei piani di risanamento, in www.cndcec.it, 6 giugno 2014
- CNDCEC, La relazione giurata estimativa del professionista nel concordato preventivo e nel concordato fallimentare, in www.cndcec.it, 23 febbraio 2009
- CNDCEC, SIDREA, Linee guida per la valutazione di aziende in crisi, in www.cndcec.it, 27 dicembre 2016
- OIV, Principi di valutazione (PIV), Egea, Milano, 2015
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