CURRICULIM VITAE
Riccardo Perotta
Born on 21 April 1949.
Degree in economics from the Bocconi University in Milan.
Academic profile
Associate Professor of Methods and Quantitative Accounting (accounting and balance sheet), at
Bocconi University. At the same university he is also responsible for a course in reporting and
extraordinary administration. This course is aimed at students in the first of the two-year CLELI
specialisation degree.
The aim of the course is to outline the many profiles that distinguish extraordinary operations from
the perspectives of both evaluation and accounting, in domestic and international, and under
statutory and fiscal contexts, emphasising the special characteristics and current relevance. The
issues examined by the course include: extraordinary development strategies and corporate
restructuring: similarities and differences with business combinations; international accounting
practice for acquisitions: expectations for IFRS 3 and the draft version; the transfer of business
and investments; the rental company; the transfer or sale of businesses and investments;
investments exchanges through the sale, transfer or contributions; mergers, reverse mergers,
leveraged buy-outs; splits, non-proportional splits, reverse splits; liquidations; extraordinary
operations at an international level.
He has been a speaker at numerous conferences on topics of special operations and corporate
governance.
Professional profile
A professional accountant since 21 February 1975 in Milan, where he operates primarily in:
•
evaluations of companies and business units, including extraordinary transactions
(acquisitions, transfers, mergers, spin-offs) and capital increases;
•
impairment tests, fairness opinions, also as part of extraordinary operations or between
related parties;
•
certifications required by the bankruptcy legislation;
•
opinions on the financial statements and accounting principles and international
standards;
•
corporate advisory functions;
•
ordinary and extraordinary tax consultancy;
•
court-appointed or commissioned technical consulting (CTU or CTP) in the context of civil
and criminal litigation;
•
preparation of business plans in the context of corporate reorganisations, corporate
restructuring as well as debt restructuring;
•
independent business review, project monitoring;
•
design and implementation of acquisition operations and the sale of companies as well
as business due diligence;
•
design and implementation of systems of management and control and managerial
reporting systems.
Publications
a) Monographs
- Le valutazioni di fusione. Problemi di calcolo economico e di rappresentazione, Giuffrè, Milan,
1983, pp. 202;
- Le operazioni di gestione straordinaria, Giuffrè, Milan, 1999, pp. 567.
- Il conferimento d’azienda, Giuffrè, Milan, 2005, pp. 418.
- Le valutazioni di scissione, Giuffre, Milan, 2006, pp. 304;
- L'applicazione dei principi contabili intemazionali alle business combinations. Confronto con
la disciplina intema, Giuffre, Milan, 2006, pp. 406;
- La fusione inversa. Disciplina intema e principi contabili internazionali, Giuffre, Milan, 2007,
pp. 211.
b) Articles
- Certificazione dei bilanci delle società di assicurazione e principi contabili di generale
accettazione, con particolare riferimento ai rami danni, in Rivista dei Dottori Commercialisti n. 3,
May-June 1979, pp. 585-609;
- La solidarietà fiscale degli amministratori di società, in Rivista de Dottori Commercialisti, 1981,
pp. 622-632;
- Le problematiche di rappresentazione, ai fini del bilancio destinato a pubblicazione, del capitale
consolidato dopo la fusione, in Rivista dei Dottori Commercialisti, 1982, pp.228-253;
- Il trattamento fiscale delle differenze di fusione, in Economia e Management, 1988;
- La liquidazione: aspetti civilistici, lineamenti economico-aziendali e profili fiscali, Rivista dei
Dottori Commercialisti, 1996, pp. 1003-1043 e 1997, pp. 95-136;
- Le differenze di fusione e di scissione: natura , significato economico e conseguente
rappresentazione
secondo
profili
aziendalistici
e civilistici , in Rivista dei Dottori
Commercialisti, 2006, pp. 507-546;
- Le diverse
modalita di
attuazione della
fusione
e
della
scissione
inversa, in
Giurisprudenza Commerciale, 2007, pp. 26;
2 - II collegio sindacale: natura del controllo e competenze richieste, in Rivista dei Dottori
Commerciali sti, 2008, pp. 283-304;
- L'applicabilita dell 'Ifrs 3 in caso di passaggio dal controllo solitario al controllo congiunto.
La rappresentazione cantabile della successiva fusione tra societa sotto comune controllo
(con Giovanni Strampelli), in Giurisprudenza Commerciale, 2009, pp. 12;
- Operazioni straordinarie e patrimonio netto nel bilancio redatto secondo i principi contabili
intemazionali (with Luca Bertoli), in Giurisprudenza Commerciale, 2009, pp. 938-969;
- I compiti degli organi di controllo in presenza di operazioni straordinarie: spunti di riflessione
(with Luca Bertoli), in AA.VV., Economia Aziendale e Management: in memory of Vittorio
Coda, edited by Airoldi, Brunetti, Corbetta e Invernizzi, Milan, Universita Bocconi Editore,
2010, pp. 11;
- Assetti organizzativi, piani strategici, sistema di controllo intemo e gestione dei rischi. La
Corporate Governance a dieci anni dalla riforma del diritto societario (with Luca Bertoli), in
Rivista dei Dottori Commercialisti, 2013, pp. 853-875.
Main current positions
Boing SPA (Standing Auditor), Compagnia Italiana di Navigazione SpA (Director), IdeaFimit Sgr
SpA (Chairman of the Consultative Committee of the “Atlantic l” Fund), Jeckerson SpA (Chairman
of the Board of Statutory Auditors), Mediolanum S.A (Standing Auditor), Savio Macchine
Tessili SpA (Standing Auditor), Value Partners Management Consulting S.p.A. (Director),
Viscolube Srl (Standing Auditor).
Main previous positions
Albacom S.p.A. (Chairman), Air Europe S.p.A. (Chairman), Banca IMI S.p.A. (Chairman),
Campari S.p.A. (Standing Auditor), Coface Assicurazioni S.p.A. (Chairman), Coface Factoring
Italia S.p.A. (Chairman), Comdirect Bank S.p.A. (Chairman), Ecs International Italia S.p.A.
(Chairman), Eni S.p.A. (Standing Auditor), Enifin S.p.A. (Standing Auditor), Fiat S.p.A.
(Chairman), Fratelli Branca Distillerie S.p.A. (Standing Auditor), Gewiss S.p.A. (Chairman),
Hyundai Motor Company Italy S.r.l. (Chairman), Intesa Sanpaolo Private Banking S.p.A.
(Director), Mediaset S.p.A. (Standing Auditor), Metroweb S.p.A. (Chairman), Prada S.p.A.
(Standing Auditor), Snam Rete Gas S.p.A. (Chairman, subsequently Standing Auditor), Value
Partners S.p.A. (Chairman).
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