Abstract
[Autom. eng. transl.] In crisis situations, often characterized by erosion of goodwill and the emergence of a badwill, the assessment of the contributions must consider some peculiar elements and also take into account the risk profiles relating to the assets and liabilities of the transferor and the transferee. In addition to the bi-launches, the information sources of the assessment are also the budgets and long-term plans, also prepared pursuant to the disclosure pursuant to art. 2381, 3rd and 5th paragraph, Civil Code
Translated title of the contribution | [Autom. eng. transl.] Evaluation of the contributions of companies in crisis |
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Original language | Italian |
Pages (from-to) | 1-6 |
Number of pages | 6 |
Journal | AMMINISTRAZIONE & FINANZA |
Publication status | Published - 2010 |
Keywords
- Conferimenti
- crisi
- turnaround
- valutazione