Services

Professional Services

Accounting opinions

Assistance in the interpretation and application of the IAS-IFRS and OIC accounting principles.

IAS-IFRS and Italian accounting standards opinions

Interpretation and application of the Italian (OIC) and international IAS-IFRS accounting standards: identification of the proper accounting representation for specific events and/or business operations.
Valuations for accounting purposes.
Accounting impacts of M&A transactions (merger differences, etc.): analysis and assistance in structuring the transaction.
First Time Adoption (FTA) of IAS-IFRS: assistance and valuation of accounting impacts.
Opinions on the existence of control.
Purchase Price Allocation (PPA): assistance during the process of purchase price allocation of the assets and liabilities of an acquired entity.

Other assignements

April 2021

Opinion on the valuation and consolidation processes of certain assets for the consolidated financial statements of cdp

April 2021

Purchase Price Allocation of the price paid by Permira for the acquisition of Golden Goose

April 2021

Opinion on the methodological approach for the audit of going concern for the 2020 budget of Trevi Finanziaria

March 2021

Technical assistance in the PPA process under IFRS 3 of the Group’s acquisition price of Gruppo Astaldi in the consolidated financial statements Webuild

February 2021

Assistance to Intesa Sanpaolo in preparing the 2020 consolidated financial statements concerning the Purchase Price Allocation of UBI Banca

July 2020

Opinion on the effects of the Liquidity Decree on the registration of the participation in Sace S.p.A. cdp

June 2020

Opinion on the accounting effects of OPS promoted by Intesa Sanpaolo on UBI Banca shares in the balance sheet of the Bank’s shareholder banking foundations

May 2020

Accounting opinion for the budgeting of a provision for risks of Fondazione Salvatore Maugeri

April 2020

Opinion on the methodological approach for the audit of going concern for the 2019 budget of Autostrade per l’Italia

February 2020

Estimate of the significant haircut range of Venezuela receivables in the 2019 annual report of Salini Impregilo

July 2019

Assistance to the management of SIA in the PPA process for two acquired companies

June 2019

Accounting opinion in relation to the treatment of a control step-up on a subsidiary of Banca Mediolanum

Jenuary 2019

Accounting opinion in relation to the application of IFRS 9 accounting principle Banca C.R.Asti

December 2018

Opinion on the accounting effects of the change of business model of Allianz Bank

December 2018

Opinion on the accounting impacts for Cassa di Risparmio di Volterra in relation to changes in the management model of the security portfolio

October 2018

Opinion on the obligation to prepare the consolidated financial statements of the Group Italcementi

July 2018

Opinion on the methods observed by Intesa Sanpaolo in the determination of certain accounting items

June 2017

Appraisal of the Education & Services Business Unit of the Il Sole 24 Ore in the context of its sale