Advisory Finding the way to create value

Accounting & Business plans

Financial statement advice

Impairment test of goodwill, assets or interests (under IFRS-IAS and OIC)
Valuations for financial statements purposes
Purchase Price Allocation (PPA)
Financial derivatives instruments pricing: options, interest rate cap and floor

Advice and opinions on separate / consolidated fin. statements

Opinions on the correct accounting policy of specific events (IFRS-IAS and OIC) and assistance in solving technical-accounting problems
Support in the context of FTA of International Accounting Standards
Accounting and financial check ups and financial statement analysis
Assistance in the preparation of annual financial statements and consolidated financial statements, in accordance with the OIC and IFRS-IAS accounting standards
Support in preparing reporting packages
Design of accounting and management procedures and administrative control systems
Working Capital Optimisation Analysis
Design and adaptation of charts of accounts, procedures and accounting manuals
Preparation of documentation for Transfer Pricing (master file, national documentation, benchmarking analysis)

Financial information and disclosure

Support in preparing the notes to financial statements
Assistance in the management reporting preparation
Opinion on the financial statement disclosure effectiveness

Support in the preparation of Business plan

Support in defining assumptions (critical analysis, comparison with historical data of other market players, etc.).
Preparation of economic and financial projections (start-up, development, and turnaround phases)
Development of reporting systems and performance measurement tools
Independent business plan review
Development of stock option plans
Development of balanced scorecards

Auditing

Support in carrying out specific audit procedures

Main projects and recent undertakings

Impairment tests ex IAS 36 on goodwill and equity investments (sectors: banking, insurance, waste management, residential heating, media)
Participative financial instruments and warrants valuation (sector: financial intermediaries)
Management reporting consulting for companies that are part of international groups
Preparation of business plans (sectors: construction, media, electronics, energy, bio-plastics, telecommunications, security, retail)
Support in audit procedures development (nautical sector)
Support in the preparation of the consolidated financial statement within 23 Municipalities under art.11 bis Legislative Decree 118/2011

Areas of expertise

Valuations & Deals

Technical support and advisory to management team and owners in the context of different phases of extraordinary operations (acquisitions, contributions, mergers, spin-offs, etc.), with a special focus on valuation and deal structuring.

Risks & Controls

Governance structures design (groups included), Enterprise Risk Management (ERM) systems development, engineering of organisational models ex Legislative Decree 231/2001, control functions outsourcing.

Litigations & Disputes

Extrajudicial assistance on corporate and patrimonial litigations, technical support and definition of the strategic guidelines within civil and penal arbitrations and disputes, tax litigation, investigations aimed to identify frauds and abuses.

Accounting & Business plans

Consulting, valuations and opinions on both separate and consolidated financial statements (IFRS-IAS and OIC), financial information and disclosure, business plan preparation assistance (seeds, start-up, scale-up, turnaround), auditing, financial planning and analysis.

Crisis Management

Technical support, management and advisory in pre-crisis and crisis circumstances, voluntary liquidations, bankruptcy procedures (with a focus on procedures under Banca d’Italia supervision), attestations.

Governance & Control Bodies

Appointments in governance and control bodies, such as: Board of Directors and similar, Board of Statutory Auditors and similar, Organismo di Vigilanza ex Legislative Decree 231/2001.