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8.1.1 Riferimenti bibliografici, letture consigliate e risorse reperibili nel sito di IFAC

Ritratto di IFAC

Letture consigliate

Bower, Joseph L. “Solve the succession crisis by growing inside-outside leaders.” Harvard Business Review. 85 , 2007.
http://www.ivey.uwo.ca/alumni/INTOUCH/casestudy/Winter2009/HBR%20Solve%2...
Burrage Thomas F. and, Hoekstra, Chad. “Make the most of the buy-sell agreements. These complex contracts solve many problems.” Journal of Accountancy October 2004.
http://www.journalofaccountancy.com/Issues/2004/Oct/MakeTheMostOfBuySell...

Cingoranelli, Dominic. “A 2009 tuneup for your firm’s succession planning.” Journal of Accountancy March 2009.
http://www.journalofaccountancy.com/Issues/2009/Mar/TuneupYourFirmsSucce...

Dennis, Anita. “Succession-planning do’s and don’ts: who will take over when you’re ready to retire? If you don’t know, it’s time to decide.” Journal of Accountancy February 2005. http://www.journalofaccountancy.com/Issues/2005/Feb/SuccessionPlanningDo...

O’Sullivan, Bernie. Estate & Business Succession Planning: “A Practical and Strategic Guide for Accountants, Financial Planners, and Lawyers”. Sydney:Taxation Institute of Australia, 2009.

Reeb, William L. “Nothing succeeds like succession: the basis of a firm’s value is its vigor as a going concern.” Journal of Accountancy July 2005.
http://www.journalofaccountancy.com/Issues/2005/Jul/NothingSucceedsLikeS...

Rothwell William J. “Effective Succession Planning: Ensuring Leadership Continuity And Building Talent From Within”. New York: AMACOM, 2005.

Sinkin, Joel. “Price equals value plus terms. When a firm changes hands, a satisfying deal for both buyer and seller is in the trade-off details.” Journal of Accountancy December 2004.
http://www.journalofaccountancy.com/Issues/2004/Dec/PriceEqualsValuePlus...

Sinkin, Joel and, Putney, Terrence. “Mergers and acquisitions of CPA firms, Understanding the roadblocks to successful deals (Part 1 of 2).” Journal of Accountancy March 2009. http://www.journalofaccountancy.com/Issues/2009/Mar/MergersAcquisitionso...

Sinkin, Joel and, Putney, Terrence. “Keeping it together, plan the transition to retain staff and clients (Part 2 of 2).” Journal of Accountancy April 2009.
http://www.journalofaccountancy.com/Issues/2009/Apr/20081182.htm

Sinkin, Joel and, Putney, Terrence. “Two-stage deals.” Journal of Accountancy March 2006. http://www.journalofaccountancy.com/Issues/2006/Mar/TwoStageDeals.htm

Sinkin, Joel and, Putney, Terrence. “Untying the knot: Planning for a de-merger. A well drafted agreement eases the pain if a CPA firm merger goes sour.” Journal of Accountancy October 2007. http://www.journalofaccountancy.com/Issues/2007/Oct/UntyingTheKnotPlanni...

Telberg, Rich. “Have a fallback plan. Take a lesson from the boy scouts and “be prepared”. Journal of Accountancy September 2003.
http://www.journalofaccountancy.com/Issues/2003/Sep/HaveAFallbackPlan.htm

AICPA Journal of Accountancy Practice Management – Technology articles – http://www.journalofaccountancy.com/Search/Results.aspx?Topic=Technology...

(In tedesco)

Englert, Joachim “Bewertung von kleinen und mittelständischen Steuerberaterkanzleien und Wirtschaftsprüfungsgesellschaften –Branchentypische Preis- und erfolgsorientierte Wertfindungsmethoden“, Unternehmensbewertung & Management 6 (2005): 166 – 174.

Wehmeier, Wolfgang. “Praxisbewertung: Wert- und Preistreiber“ Die Steuerberatung 1(2008): 19 – 35.
http://www.stbverband-berlin-bb.de/stbvbbb.de/Verweisseiten/08-02-13-Pra...

Wollny, Paul and, Wollny, Paul Manfred. “Unternehmens – und Praxisübertragungen“. Herne, Berlin: Verlag Neue Wirtschafts-Briefe, 2005.

(in italiano)

Multimedia training course “Professionista 24”, n. 17 La successione generazionale e lo studio a gestione familiare. Milano: Il Sole 24 ore, 2009.

Multimedia training course “Professionista 24”, n. 18 Valutazioni, fusioni, acquisizioni e liquidazioni degli studi professionali. Milano: Il Sole 24 ore, 2009.

Video: http://www.economiaefinanza.org/categoria/passaggio-generazionale

Risorse reperibili nel sito di IFAC

Pubblicazioni IFAC

http://web.ifac.org/publications

Pubblicazioni dell’IFAC SMP Committee all’indirizzo http://web.ifac.org/publications/small-and-mediumpractices-committee

Per un elenco più aggiornato di altre risorse utili sull’argomento trattato nel Modulo 7, si rimanda alla sezione Resources dell’International Center for Small and Medium Practices all’indirizzo http://www.ifac.org/SMP/index.php#Resources , e in particolare ai “collegamenti rilevanti” all’indirizzo http://www.ifac.org/SMP/relevant_links.php

Per effettuare ricerche di dati e materiali inerenti i temi trattati nel Modulo 7, sul sito web degli enti appartenenti all’IFAC e su altre pagine web, si consiglia di utilizzare il motore di ricerca IFACnet, sulla home page dell’International Center for Small and Medium Practices all’indirizzo http://www.ifac.org/SMP/

Per un dibattito sui temi oggetto del Modulo 7, aperto ai professionisti di tutto il mondo, si rimanda al Discussion Board IFAC SMP/SME all’indirizzo http://web.ifac.org/forum/SMP/

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