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Home • Areas of expertise • Accounting & Business plans

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)
  • Support in the context of FTA of International Accounting Standards
  • Accounting and financial check ups and financial statement 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
  • Preparation of economic and financial projections (start-up, development, and turnaround phases)
  • Independent business plan review

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

Last news

The relationship between the Board of Statutory Auditor and the Auditing firm into Public Interest Entities

On November, 4th 2021, Riccardo Andriolo, Senior Partner at Athena, gave a speech in the first day of a webinar…

Appointment of new Partners

On January 1st, 2021, Davide Sala Peup and Alessio Frigerio joined the Professional Association of Athena…

News Accounting & Business plans

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.

Athena Professionisti e Consulenti Associati | Via Castelbarco 2 - 20136 Milan | Phone +39 02 36538430 | info@athenaassociati.it

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