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 language | Italian |
| Pages (from-to) | 621-635 |
| Number of pages | 15 |
| Journal | Rivista Italiana di Ragioneria e di Economia Aziendale |
| Publication status | Published - 2006 |
Keywords
- differenze di fusione
- fusione
- fusione inversa
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