Le operazioni straordinarie: aspettio valutativi e di bilancio

Translated title of the contribution: [Autom. eng. transl.] Extraordinary operations: valuation and budgetary waiting

Marco Confalonieri

Research output: Contribution to journalArticlepeer-review

Abstract

[Autom. eng. transl.] The article examines the main innovations introduced, in terms of extraordinary operations, from the "Vietti" reform; in particular we focus on the evolutionary aspects in terms of appraisals in the presence of corporate transformations and contributions, as well as the impacts, especially in voluntary liquidation, on specific financial statements.
Translated title of the contribution[Autom. eng. transl.] Extraordinary operations: valuation and budgetary waiting
Original languageItalian
Pages (from-to)207-219
Number of pages13
JournalRIVISTA DEI DOTTORI COMMERCIALISTI
Volume2007
Publication statusPublished - 2007

Keywords

  • conferimenti
  • fusione
  • liquidazione volontaria
  • operazioni straordinarie
  • trasformazione eterogenea

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