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Prof. Gianluca Risaliti

Doct. Accountants - Legal bills reviser


In more than twenty years of professional activity I built up a considerable experience, both in the field of management, corporate, accounting and tax consulting (thanks to assignments that involved, among other things, major industrial groups and relevant state-owned companies ) and in the proactive and aftermath business crisis management.

  • Associate Professor (scientific disciplinary field “SECS-P / 07 – Business Administration”) at the Parthenope Faculty of Economics of the University of Naples .
  • Component of the “Working Group of the Italian Accounting Financial Instruments” (OFIWG – OIC Financial Instruments Working Group)
  • Member of the “Advisory Commission for the study and ruling of Auditing Standards,” established within the “National Council of Accountants and Tax Advisors”
  • Since 1994, (after a brief stint at “Enel S.p.a.” in the Administration, Finance and Management Control) I have been working as a Chartered Accountant.

Even if the professional activity in recent years has been often carried out at very high levels in the above mentioned fields, thanks to the academic position as well, the most prestigious assignments (which can not be listen here due to privacy reasons) are surely those related to the corporate crisis management.

In particular, with regard to this area of ​​professional activity, since 1998 I have been the recipient of positions as a trustee in bankruptcy, judicial commissioner and judicial liquidator, regarding some of the most important (for size and complexity) bankruptcy and composition proceedings occurred in the afore mentioned periods at the Court of Livorno.

With reference to the development of alternative procedures to bankruptcy due to the bankruptcy reform dated 2006-2007 I also have hold, in recent years, positions such as business plans attestor in support of procedures of composition in compliance with art. 161 l.f. along with positions concerning consulting activities designed for the presentation of composition proposals ex art. 160 l.f. or recovery plans art. 67 l.f..

For the sake of completeness, in relation to the tasks of judicial nature, it is also worth noting the significant and long experience as Technical Adviser to the Judge in the field of civil litigations (with several assignments, over the past few years, mostly concerning bank/financial problems, liability actions against directors and, in many cases, sometimes quite significant, companies’ assessments), as well as Technical Adviser of the Public Prosecutor’s Office at the Court of Livorno (especially, but not only) in criminal proceedings for corporate, bankruptcy and tax crimes.

I have also gained a considerable and long-standing experience as a member of the Board of Statutory Auditors of companies , including those belonging to “groups”, unlisted (private and public participation, even in large companies), with the assignation or not of Internal Audit function, nowadays Statutory Audit.


  • Aa.Vv. (a cura di Poddighe F.), Manuale di tecnica professionale. Valutazioni d’azienda e operazioni straordinarie, quarta edizione, Cedam, Padova, 2014
  • Risaliti G., La valutazione dei crediti delle aziende bancarie nella prospettiva “expected loss”. Il complesso processo di revisione dello Ias 39, Rirea, Roma, 2012
  • Risaliti G., Verona R., I diritti pluriennali alle prestazioni degli sportivi professionisti nelle valutazioni di bilancio delle società di calcio. Un’indagine sui bilanci di Inter, Juventus, Lazio, Milan e Roma, Rirea, Roma, 2012
  • Risaliti G., Madonna S., Le fondazioni di origine bancaria. Risultati della gestione del patrimonio e analisi delle politiche erogative, Rirea, Roma, 2012
  • Risaliti G., Gli strumenti finanziari derivati nell’economia delle aziende. Risk management, aspetti operativi e principi contabili internazionali, Giuffrè, Milano, 2008
  • Aa.Vv. (a cura di Poddighe F.), Manuale di tecnica professionale. Valutazioni d’azienda, operazioni straordinarie e fiscalità d’impresa, Cedam, Padova, 2008
  • Risaliti G., Partecipazioni e sviluppo aziendale. Profili strategici e di bilancio, Giuffrè, Milano, 2004
  • Aa.Vv. (a cura di Poddighe F.), Manuale di tecnica professionale, Cedam, Padova, 2004
  • Poddighe F., Risaliti G., Imposte sui redditi ed Irap nel fallimento. Adempimenti e responsabilità del curatore, Giuffrè, Milano, 2003
  • Aa.Vv.(acuradiPoddigheF.),Manualeditecnicaprofessionale.Valutazioned’azienda,operazioni straordinarie, controllo legale dei conti, reddito d’impresa e I.R.A.P., Cedam, Padova, 2000
  • RisalitiG.,CestariG,PierottiM.,ManagingICinanoperahouse:thecaseoflaScala,in«European Scientific Journal», vol. 10, 2014
  • Risaliti G., Verona R., Players’ registration rights in the financial statements of the leading Italian clubs. A survey of Inter, Juventus, Lazio, Milan and Roma, in «Accounting, Auditing and Accountability Journal», Volume 26, Issue 1, 2013
  • RisalitiG.,CestariG,PierottiM.,Bankruptcypredictionmodels:preliminarythoughtsonthe determination of parameters for the evaluation of effectiveness and efficiency, in «European Scientific Journal», vol. 9, 2013
  • RisalitiG.,CestariG,PierottiM.,Globalfinancialcrisisandaccountingrules:theimplicationsofthenew exposure draft (ED) "financial instruments: expected credit losses" on the evaluation of banking company loans, in «Journal of Modern Accounting and Auditing», vol. 9, 2013
  • Risaliti G., I derivati, in Antonelli V, D’Alessio R., La summa contabile 2012, Il Sole 24 Ore, Milano, 2014
  • RisalitiG.,Leattivitàfinanziarie,inAntonelliV,D’AlessioR.,Lasummabilancio2012,IlSole24Ore, Milano, 2014
  • RisalitiG.,Iderivati,inAntonelliV,D’AlessioR.,Lasummacontabile2011,IlSole24Ore,Milano, 2013
  • RisalitiG.,Leattivitàfinanziarie,inAntonelliV,D’AlessioR.,Lasummabilancio2011,IlSole24Ore, Milano, 2013
  • RisalitiG.,Ilredditoeilcontoeconomico(Capitolo9),inFerraG.(acuradi),EconomiaAziendale, McGraw-Hill, Milano, 2011
  • RisalitiG.,Leattivitàfinanziarie,inAntonelliV,D’AlessioR.,Lasummabilancio2010,IlSole24Ore, Milano, 2010
  • RisalitiG.,Icomponentipositividelredditod'impresa(CapitoloIX,paragrafida1a5),inPoddigheF.(a cura di), Manuale di tecnica professionale . Valutazioni d'azienda, operazioni straordinarie e fiscalità d'impresa, Cedam, Padova 2008
  • RisalitiG.,Icomponentinegatividelredditod'impresa(CapitoloX,paragrafida1a3),inPoddigheF.(a cura di), Manuale di tecnica professionale . Valutazioni d'azienda, operazioni straordinarie e fiscalità d'impresa, Cedam, Padova 2008
  • RisalitiG.,L’impostaregionalesulleattivitàproduttive(CapitoloXII),inPoddigheF.(acuradi), Manuale di tecnica professionale . Valutazioni d'azienda, operazioni straordinarie e fiscalità d'impresa, Cedam, Padova 2008
  • RisalitiG.,Latassazioneconsolidataalivellonazionaleeinternazionale(cenniintroduttivi)(CapitoloXI),in Poddighe F. (a cura di), Manuale di tecnica professionale . Valutazioni d'azienda, operazioni straordinarie e  Articoli in riviste nazionali fiscalità d'impresa, Cedam, Padova 2008