{"id":6958,"date":"2018-12-17T18:14:53","date_gmt":"2018-12-17T17:14:53","guid":{"rendered":"https:\/\/it.andersen.com\/the-negative-business-spin-off-when-it-can-be-implemented\/"},"modified":"2020-06-29T14:28:15","modified_gmt":"2020-06-29T12:28:15","slug":"the-negative-business-spin-off-when-it-can-be-implemented","status":"publish","type":"post","link":"https:\/\/it.andersen.com\/en\/the-negative-business-spin-off-when-it-can-be-implemented\/","title":{"rendered":"The negative business spin-off, when it can be implemented"},"content":{"rendered":"<p>Francesco Ventriglia, Andersen chartered accountant, analyze the negative business spin-off in an article published by <em>Il Sole 24 Ore.<\/em><\/p>\n<p>The article examine, the research document of the National Foundation of accountants, entitled: \u201cNegative division: civil admissibility and accounting profiles&#8221; which examines in depth the issue of the legitimacy of the negative division, namely the procedures by which a series of assets and liabilities with a negative net book value is assigned to a recipient company.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Francesco Ventriglia, Andersen chartered accountant, analyze the negative business spin-off in an article published by Il Sole 24 Ore. The article examine, the research document of the National Foundation of accountants, entitled: \u201cNegative division: civil admissibility and accounting profiles&#8221; which examines in depth the issue of the legitimacy of the negative division, namely the procedures [&hellip;]<\/p>\n","protected":false},"author":29,"featured_media":8476,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[52],"tags":[],"_links":{"self":[{"href":"https:\/\/it.andersen.com\/en\/wp-json\/wp\/v2\/posts\/6958"}],"collection":[{"href":"https:\/\/it.andersen.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/it.andersen.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/it.andersen.com\/en\/wp-json\/wp\/v2\/users\/29"}],"replies":[{"embeddable":true,"href":"https:\/\/it.andersen.com\/en\/wp-json\/wp\/v2\/comments?post=6958"}],"version-history":[{"count":2,"href":"https:\/\/it.andersen.com\/en\/wp-json\/wp\/v2\/posts\/6958\/revisions"}],"predecessor-version":[{"id":10109,"href":"https:\/\/it.andersen.com\/en\/wp-json\/wp\/v2\/posts\/6958\/revisions\/10109"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/it.andersen.com\/en\/wp-json\/wp\/v2\/media\/8476"}],"wp:attachment":[{"href":"https:\/\/it.andersen.com\/en\/wp-json\/wp\/v2\/media?parent=6958"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/it.andersen.com\/en\/wp-json\/wp\/v2\/categories?post=6958"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/it.andersen.com\/en\/wp-json\/wp\/v2\/tags?post=6958"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}