PROFILI GIURIDICI E L’IMPATTO VALUTATIVO-LE NANO IMPRESE

Abstract

The objective of this chapter is to highlight some solutions to the evaluation process of nano-enterprises. Retracing the definitions of sole proprietorships, partnerships and joint-stock companies the main limitations to company valuation are highlighted of businesses. Subsequently, potential approaches will be proposed that the evaluator can adopt, aimed at overcoming, as far as possible often partial, of these limitations.