Articoli

Fr

Dialogue with standard setters

[Dialogue with standard setters]

There had been several international accounting principles about the accounting treatment for business combinations, over the past years. Last June 2016, the International Accounting Standards Board proposed to amend IFRS 3 Business Combinations with the aim of clarifying the definition of a business. The motivation that pushed the Board to propose the Exposure Draft was to inform that there is a diversity in practice in accounting for previously held interests in the assets and liabilities of a joint operation in two kinds of transaction, those in which an entity obtains control of a business that is a joint operation and those in which it obtains joint control of a business that is a join operation. The purpose of the following review is to identify whether the board has reached the desired objective, and leads through the historical analysis of the accounting standards concerning business combinations, the analysis of the Exposure Draft and especially the analysis of the comments letters.

Keywords: Business combinations, IFRS3, Exposure Draft, Purchase Method, Screening test

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Il contratto di rete tra le aziende che operano nel settore sanitario: il caso “Rete Salute per il Veneto”

Il presente studio si concentra sui “contratti di rete” formalizzati tra due o più aziende che operano nel settore sanitario al fine di evidenziare la capacità di questo nuovo strumento di consentire una collaborazione di successo in grado, da un lato, di sostenere la crescita e la competitività delle aziende che hanno aderito al contratto; dall’altro di realizzare sul territorio, un modello di offerta di servizi sanitari più efficiente e che genera benefici per la collettività. Dal punto di vista metodologico dopo aver inquadrato l’importanza del ricorso alla logica di rete nel settore in esame e dopo aver presentato l’istituto del contratto di rete, per evidenziarne l’utilità, attraverso alcuni dati estratti dalla banca dati di Infocamere (2017), si è presentato il quadro nazionale dei contratti di rete stipulati nel settore. Successivamente, è stato preso in esame un caso di studio per individuare e mettere in evidenza i punti di forza e le ragioni per cui il contratto di rete potrebbe determinare vantaggi sia per le aziende associate (es. riduzione dei costi operativi, godimento di benefici fiscali, accesso ai finanziamenti per la ricerca e / o l’ informatizzazione delle strutture), sia per gli utenti delle strutture sanitarie che aderiscono al contratto di rete (es. prezzi standardizzati, miglioramento della supply chain e dei processi di erogazione delle prestazioni, maggiore qualità dei servizi di assistenza sanitaria rapida comunicazione dei dati sanitari…). Lo studio ha sia implicazioni teoriche in quanto contribuisce alla letteratura sul contratto di rete, istituto che adottato dalle aziende del settore sanitario può avere effetti e ricadute non solo di natura economica ma anche sociale; sia implicazioni pratiche legate alla necessità di implementare le politiche a sostegno di questo strumento, soprattutto nel settore sanitario.

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The study focuses on the “Network contracts” formalized in the healthcare sector to highlight the capacity of this new tool to allow a successful collaboration that might be able, on the one hand, to support growth and the competitiveness of companies that have signed the contract (through the reduction in operating costs, the enjoyment of tax benefits, the access to funding and grants for research and /or computerization of facilities and structures); on the other hand, to realize on the territory, a social and healthcare delivery model that is more efficient, and that generates benefits for collectivity (eg. standardized prices, improved supply chain and distribution processes of the healthcare service, more quality health care services to consumers, rapid communication of health data). To analyse the usefulness of network contracts, this study uses a descriptive statistics, based on a secondary data review, to drawing a picture of the networks created in the Italian healthcare sector. More key information were identified online, and a Case study was considered to identify and highlight the points of strength and the reasons why the network contract could make benefits for the associated companies and for the collectivity. The paper has theoretical implications contributing to the literature on networks contract, by identifying a new mechanism that could support the collaboration between the public and private companies that work in the healthcare sector; and practical implications related to Governments’ suggestion of new policies capable of supporting this tool and its diffusion in the healthcare sector.

Keywords: network contract, healthcare sector, Business Combinations

Fr

Towards the international convergence of accounting standards: the case of Business Combinations and Goodwill

Accounting for business combinations and for goodwill has profoundly changed during the last ten years both in the US and in Europe, as a consequence of the common effort of the FASB and the IASB towards the international convergence of accounting standards. The Business Combinations project has been the first major project undertaken jointly by the accounting standard setters and it has resulted in the issue of substantially converged accounting standards with some remaining differences. The aim of this paper is to review and comment the evolution and the major changes occurred in accounting for business combinations and for goodwill and their current status in the light of the process of convergence of accounting standards on these crucial economic transactions.

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Keywords: Business combinations, goodwill, IFRS, USGAAP