Skip to content

Free University of Bozen-Bolzano

Issues in CPA profession

Semester 2 · 25456 · Master in Accounting and Finance · 6CP · IT


This course explores the main types of extraordinary corporate transactions—contributions, transformations, mergers, and demergers—highlighting their business, procedural, and accounting dimensions. By the end of the course, students will understand how these operations work and develop the skills to analyze their impact on companies.

Lecturers: Francesco Mazzi, Stefano Guidantoni

Teaching Hours: 36
Lab Hours: -
Mandatory Attendance: Suggested, but not required

Course Topics
• Business Valuation; • M&A

Propaedeutic courses
There are no prerequisites, but attendance of the courses on Financial Statement Analysis and Company Valuation is recommended to follow the lessons adequately.

Teaching format
Frontal lectures and exercises

Educational objectives
ILO (Intended Learning Outcomes) ILO 1 – Knowledge and Understanding ILO 1.1 Knowledge of business models and performance measurement for planning and management control, as well as internal and external auditing methods and models. ILO 1.2 Accounting courses will also provide expertise in specialised topics that characterise the profession of chartered accountant and auditor. ILO 2 – Applying Knowledge and Understanding ILO 2.1 Ability to design and manage corporate restructuring and other extraordinary operations. ILO 2.2 Ability to engage and interact competently with heads of the various functional areas of the company, with financial markets, and with professionals in corporate and tax law. ILO 3 – Making Judgements ILO 3.1 Ability to apply acquired knowledge to make managerial and operational decisions and to solve problems related to administration and finance in companies, intermediaries, and financial markets, while jointly considering multiple analytical perspectives, from economic to legal, financial, strategic, and managerial. ILO 3.2 Ability to select data and use appropriate information to describe a problem concerning the management of companies, intermediaries, and financial markets. ILO 4 – Communication Skills ILO 4 Ability to communicate effectively, both orally and in writing, the specialised content of individual disciplines, using different registers depending on the audience and the communicative and educational purposes, and to assess the educational impact of such communication. ILO 5 – Learning Skills ILO 5.1 Ability to develop general models based on the phenomena studied

Additional educational objectives and learning outcomes
Knowledge and understanding • At the end of the course, students will obtain the methodological, conceptual, and accounting basis of extraordinary operations. Applying knowledge and understanding • At the course's end, students can apply knowledge to prepare a single extraordinary operation. Making judgments • At the end of the course, students will be able to collect, identify and use relevant data to formulate answers to concrete and abstract problems relating to individual extraordinary operations. Communication skills • At the end of the course, students will be able to use the basic economic-business language appropriately. They will be able to communicate the knowledge and skills acquired during the course clearly and specifically. Learning skills • At the end of the course, students can explore the main topics related to extraordinary operations independently.

Assessment
Written Examination (for both attending and not attending students). ILOs assessed 1-5

Evaluation criteria
During the exam, each candidate will be asked 4 questions

Required readings

1.    Enrico Zanetti, Manuale delle operazioni straordinarie, Eutekne.

2.    Slides e altro materiale fornito dai docenti.




Download as pdf

Sustainable Development Goals
This teaching activity contributes to the achievement of the following Sustainable Development Goals.

4 5 8

Request info