Considerazioni ed opportunità della fusione inversa

Translated title of the contribution: [Autom. eng. transl.] Considerations and opportunities of reverse merger

Research output: Contribution to journalArticlepeer-review

Abstract

[Autom. eng. transl.] The article focuses on the analysis of a particular type of business combination: the inverse merger examined in its economic accounting and tax aspects. Initially, the strategic reasons for the reverse merger and certain civil law concerns are proposed. The attention of the article is then dedicated to the accounting differences that emerge after a reverse merger and the different methods of representation in the financial statements
Translated title of the contribution[Autom. eng. transl.] Considerations and opportunities of reverse merger
Original languageItalian
Pages (from-to)621-635
Number of pages15
JournalRIVISTA ITALIANA DI RAGIONERIA E DI ECONOMIA AZIENDALE
Publication statusPublished - 2006

Keywords

  • differenze di fusione
  • fusione
  • fusione inversa

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