Salini, Gregorio (A.A. 2019/2020) Astaldi S.p.a. M&A with Salini Impregilo S.p.a. (now Webuild S.p.a.) and the role of participative financial instruments in the arrangement with creditors. Tesi di Laurea in Accounting, Luiss Guido Carli, relatore Elisa Raoli, pp. 43. [Bachelor's Degree Thesis]

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Abstract/Index

IFRS III: from the beginning to the latest developments. IFRS III: from the beginning to the 2004 version. From the establishment of IFRS III to its revision. The definition of business combination. IFRS III (R) scope. Participative financial instruments and assets destined to a specific business. Participative financial instruments. Participative financial instruments in accounting principles. Assets destined to a specific business. Astaldi’s arrangement with creditors and the role of PFIs. An overview of Astaldi S.p.a. Details of the operation.

References

Bibliografia: pp. 41-42.

Thesis Type:	Bachelor's Degree Thesis
Institution:	Luiss Guido Carli
Degree Program:	Bachelor's Degree Programs > Bachelor's Degree Program in Economics and Business, English language (L-33)
Chair:	Accounting
Thesis Supervisor:	Raoli, Elisa
Academic Year:	2019/2020
Session:	Extraordinary
Deposited by:	Alessandro Perfetti
Date Deposited:	30 Jun 2021 13:22
Last Modified:	30 Jun 2021 13:22
URI:	https://tesi.luiss.it/id/eprint/29935

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