Le scissioni quali aggregazioni aziendali secondo i principi contabili internazionali
Abstract
Demergers 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.
References
- CARATOZZOLO M., I Bilanci straordinari, Giuffrè Editore, Milano, 1996.
- CONFALONIERI M., Trasformazione, fusione, conferimento, scissione e liquidazione delle società, Il Sole 24 Ore Editore, Milano, 2011
- DE ROSA L., RUSSO A. Operazioni straordinarie 2 – La Scissione, Il Sole 24 Ore Editore, Milano, 2016
- DINI R., Scissioni. Strutture, forme e funzioni, G. Giappichelli Editore, Torino, 2008
- PEROTTA R., L’applicazione dei principi contabili internazionali alle business combinations. Confronto con la disciplina interna, Giuffrè Editore, Milano, 2006
- PEROTTA R., Le valutazioni di scissione, Giuffrè Editore, Milano, 2006
- ROMANO M., TALIENTO M., Le scissioni “in forma inversa”, FrancoAngeli Editore, Milano, 2007
- SAVIOLI G., Le operazioni di gestione straordinaria, Giuffrè Editore, Milano, 2012.
Chiudi [X]
Acquista l'articolo
Inserisci i tuoi dati affinché un funzionario di Giuffrè possa contattarti per perfezionare i termini dell’acquisto