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Il bilancio di esercizio dopo la direttiva 2013/34/UE

Il bilancio di esercizio dopo la direttiva 2013/34/UE

          
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About the Book

Il recepimento della direttiva 34/2013/UE - avvenuto con i Decreti legislativi n. 136 e 139 del 18 agosto 2015 - segna un cambio di passo decisivo nel processo di redazione del bilancio delle nostre imprese manifatturiere, commerciali e di servizi che non applicano i Principi contabili internazionali. L'attuazione della nuova direttiva contabile ha infatti determinato l'ingresso nel Codice Civile di alcuni precetti tipici del paradigma IAS/IFRS come, ad esempio, il postulato della rilevanza e la valutazione al fair value degli strumenti finanziari derivati. Il D.lgs n. 139/2015 ha anche riscritto la disciplina del bilancio delle piccole imprese. Il presente volume affronta, con un taglio sia teorico che pratico, i cambiamenti che, a partire dal 2016, riguarderanno i vari aspetti del bilancio ordinario di esercizio delle imprese industriali: forma e struttura dei conti annuali, criteri generali e particolari di valutazione, contenuto della Nota Integrativa, redazione del bilancio abbreviato (art. 2435-bis) e del "nuovo" rendiconto "supersemplificato" delle microimprese (art. 2435-ter). Lo studio della riformata normativa bilancistica nazionale è preceduto da un sintetico richiamo alle principali fasi del percorso di armonizzazione contabile europeo. Non mancherà altresì un cenno alle caratteristiche fondamentali dell'ordinamento italiano in materia di informazione societaria, ponendo in primo piano le funzioni assolte dai Principi contabili nazionali licenziati dall'Organismo Italiano di Contabilità. Il volume è pensato per i professionisti a vario titolo interessati al tema del bilancio ma si presta all'utilizzo anche da parte di studenti universitari ad integrazione dei tradizionali manuali di riferimento.
About the Author: Valerio Luciani è dottore di ricerca in Economia aziendale presso l'Università degli Studi "Roma Tre". È autore di numerosi contributi a carattere scientifico e divulgativo su tematiche economico-aziendali. Ha collaborato con l'Ufficio studi della Presidenza del Consiglio Nazionale dei Dottori Commercialisti e degli Esperti Contabili ed è stato componente del gruppo di lavoro "Aggiornamento dei principi contabili nazionali" istituito dall'Organismo Italiano di Contabilità, nonché del gruppo di lavoro "Principi Italiani di Valutazione" promosso dall'Organismo Italiano di Valutazione.


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Product Details
  • ISBN-13: 9781522802181
  • Publisher: Createspace Independent Publishing Platform
  • Publisher Imprint: Createspace Independent Publishing Platform
  • Height: 244 mm
  • No of Pages: 220
  • Series Title: Italian
  • Weight: 358 gr
  • ISBN-10: 1522802185
  • Publisher Date: 19 Dec 2015
  • Binding: Paperback
  • Language: Italian
  • Returnable: N
  • Spine Width: 12 mm
  • Width: 170 mm


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