Degree in Economics & Marketing at L.Bocconi University.

Fluent in English and French.

Member of "Albo dei Dottori Commercialisti di Milano" since 18.11.1987.

Member of "Registro dei Revisori Contabili" with D.M. 12.04.1995 pubblished on "Gazzetta Ufficiale", supplement n. 31 bis IV Special Series of 21.04.1995.

CTU of Milan's Court since 18/2/1997 (Specialist in: corporate evaluations, balance sheet analysis, accounting inspection and controls)

Emanuela Fusa has teamed up with the following publishing houses :

De Agostini Professionale - E.T.I. (Il Fisco), Il Sole 24 Ore, EGEA.

She has authored the following books:

•  “Dizionario di bilancio e contabilità” con autori vari (1 a , 2 a e 3 a edizione 1993,1994 e 1995) - IPSOA;

•  “La solvibilità delle imprese” - Cosa e Come Giuffré, 1996;

•  “Il Bilancio consolidato”, Cosa e Come Giuffré, (1 a e 2 a edizione 1995 e 1996);

•  “I sindaci revisori del fisco” - IFAF (1995)

•  “Manuale di finanza straordinaria” con autori vari - Il Sole 24 Ore (1998)

•  “I codici del bilancio e della contabilità“ – (IPSOA);

•  “Analisi di bilancio e programmazione aziendale” (1 a e 2 a edizione 1997 e 1998) - Il Sole 24 Ore;

•  “La valutazione del capitale economico dell'impresa” - Il Sole 24 Ore (1999);

•  “La gestione dei gruppi di piccole e medie imprese” – Il Sole 24 Ore (1999);

•  “I principi contabili nazionali” – IFAF (1999);

•  “Riorganizzazione aziendale” – EGEA (2000);

•  “La valutazione degli investimenti” – EGEA (2001);

•  “Pianificazione fiscale internazionale” (con G.L. D'Alfonso, colonnello della Guardia di Finanza) – ETI, De Agostini Professionale (2002, 2004 e 2006);

•  “La gestione delle scorte” – Il Sole 24 ore (2002);

•  “budget e pianificazione aziendale” - Il Sole 24 ore (2005);

•  “Valutare l'azienda” : problematiche gestionali e fiscali nell'applicazione dei modelli - ETI – Wolters Kluwer (2006)

 

Since 1984 at Arthur Young , then Reconta Ernst & Young, until 1996; Senior Manager from 1989, manager of national and international technical sector since 1992.

Professional experiences in civic law field, fiscal (national and international) and extraordinary consultancy at various companies.
Since 1997 she gained professional experiences about corporate evaluations and extraordinay operations at the office of Prof. L. Guatri.

Currently she's executing the activity as Senior Accountant and publicist at her office with focus on:

• Corporate Evaluations
• Corporate organization and re-organization
(extraordinary operations)
•  Management control
•  National and international budgets (reporting)

She is teaching Business Economics at Università Cattolica del Sacro Cuore di Milano .

She participates in the Commissioni “Diritto Tributario Nazionale” and "Fiscalità Internazionale" dell'Ordine dei Dottori commercialisti di Milano.

Currently she's member of the Gruppo di Studio sui principi contabili internazionali dell' Ordine dei Dottori commercialisti di Milano .

She is member of "Consiglio per il Diritto d'impresa in Assolombarda" and Vice-president of the "Gruppo di studio Enrico Gustarelli per la fiscalità d'impresa - Università Bocconi" founded from Dr. E. Gustarelli.

Technical manager and member of scientific committee of the magazines “Tax Planning” and “Revisione Contabile”.

Partner of ASFIM (Albo autoregolamentato degli specialisti in Finanza d'azienda e mercati Finanziari), member ANDAF, partner and adviser ANTI.

Since 1991 she's taking care of accounting and fiscal formation for the following associations and companies:

Il Sole 24 Ore, Synergia formazione, IFAF, Istituto di Ricerche Internazionali, Promo Studi società cooperativa, Ordine dei Dottori Commercialisti di Milano, Associazione dei Dottori Commercialisti di Milano, Asso servizi, Cegos, CIS e ITA.

The main conventions and courses were about the following topics:

Corporate evaluations
•  Corporate evaluations : approach by comparison; Capital Gain: expert examination for the evaluation of participations; Corporate evaluations and the fiscal variables; The financial evaluation of the companies; The fiscal variable and creation of value.

Accounting and financial statements
•  The reform of Company right; Clean up of the balance; Particularities regarding the application of IAS/Ifrs; IAS/Ifrs and fiscal particularities; The consolidated balance; The financial reporting; Balance evaluation; Work in progress and warehouse remainder; accounting obligations.

Extraordinary operations
•  Sales and company contributions and participations, mergers, de-mergers liquidations and transformations.

Analysis of the financial accounts

• Management control; Analysys of the Financial accounts and Companies reorganization; Companies solvibility; Cost controls; Due Diligence.

Taxation
•  Corporate income tax; Dividends and Royalties; International Tax planning; Fiscal transparency; Consolidated income tax; Revaluations of company's assets; Management of fiscal clean-up.

Click on the book's covers to see the complete bibliography
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e-mail: fusaemanuelaitalia@tin.it sff@emanuelafusa.com
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