The essay analyses the turnaround trough Composition with Creditors (concordato preventivo), as provided for at the articles 182-sexies and 182-quinquies of the Italian Bankruptcy Law. The first part of the paper sheds some light on “going concern” in the accounting and bankruptcy law (sections 2-5). The second part (sections 6-7) focuses on the choices of directors about the financial structure of the corporation. The last section analyzes the duties of directors in programming and executing the Composition with Creditors (n. 8).
La gestione del risanamento nelle procedure di concordato preventivo
CINCOTTI, CRISTIANO;NIEDDU ARRICA, FABIO
2013
Abstract
The essay analyses the turnaround trough Composition with Creditors (concordato preventivo), as provided for at the articles 182-sexies and 182-quinquies of the Italian Bankruptcy Law. The first part of the paper sheds some light on “going concern” in the accounting and bankruptcy law (sections 2-5). The second part (sections 6-7) focuses on the choices of directors about the financial structure of the corporation. The last section analyzes the duties of directors in programming and executing the Composition with Creditors (n. 8).
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