Accounting and impairment
Assistance in the interpretation and implementation of OIC and IAS-IFRS accounting principles

IAS-IFRS and Italian GAAP (OIC) opinions

  • Interpretation and implementation of Italian (OIC) and international (IAS-IFRS) accounting principles
    • Identification of the correct accounting representation for specific events and/or transactions in annual and interim reports
  • Valuations of assets and liabilities for annual and interim reports
  • Analysis of potential accounting impacts of M&A and other transactions; assistance in the structuring of the transactions
  • First Time Adoption (FTA) of IAS-IFRS accounting standard: assistance in the transition and valuation of impacts


Impairment and PPA

  • Impairment test: valuation and assistance in the impairment test of assets and investments
  • Purchase price allocation (PPA): assistance in the allocation of the purchase price to assets and liabilities of the acquired entity