1° Congresso della SAF Medioadriatica in collaborazione con ODCEC Lanciano ed ANDAF Marche-Abruzzo-Molise

Percorso in 4 webinar da 45 minuti ciascuno per approfondire le novità rilevanti dei bilanci 2021 redatti in conformità agli IFRS.

Soccer is not only the most relevant sport industry within the Italian society but also a significant business activity which produced an annual turnover of approximately € 6 Bln. Soccer companies need to comply with specific financial reporting guidelines provided for by the FIGC. In the present contribution we aim at analyzing the most significantRead more about Serie A soccer clubs: empirical analysis on the financial statements[…]

In relazione alle recenti modifiche normative in ambito fallimentare, si discuteranno i principali impatti per le imprese con autorevoli interventi da parte degli attori coinvolti nel processo di riforma.

Il ruolo del CFO tra innovazione e processi strategici. In collaborazione con la Fondazione Hubruzzo e gli associati Fater, Valagro, LFoundry ed Almacis. Con la gradita partecipazione di Cerved Rating Agency.

The analysis provides an insight on the 2020 financial statements results of Italian companies, in order to comment on the economic effects of the pandemic and estimate the default probability rate given the new and extraordinary circumstances the world economies are facing. Special credits to Fabrizio Negri, CEO of Cerved Rating Agency and co-author ofRead more about 2020 Financial Statements: overall analysis and default probability rate[…]

The planning phase represents a vital part of the audit process when the auditor needs to detect and assess the risks of material misstatements. The financial statements of the year 2021 will still show consequences and implications of the economic effects of the pandemic, partially balanced by extraordinary legislative measures implemented by the Government. SpecialRead more about Audit of 2021 financial statements: it’s time to plan![…]

The equity section follows is subject to a peculiar accounting framework under the domestic discipline (OIC standards), based on the need to preserve its integrity as required by the Italian Civil Code. It is not only the reporting scheme that needs to be stricly followed, as precise disclosure profiles must be met in order toRead more about Equity section: accounting framework and disclosure profiles[…]

Following the introduction of the offical Register of not-for-profit entities, the overall legislation that will finally come into force will require those entities to appoint a statutory and/or external auditor based on specific thresholds set forth by the law. The first assignments will therefore have to comply with the procedures established by the law and/orRead more about Preliminary activities for auditors in NFP entities[…]

The Financial Statements referred to the year 2020 reflect the consequences of the pandemic that has affected the global economies and businesses. Due to special legislations regarding the 2020 Financial Statements, the Notes have to explain the decisions carried out by the Directors related to depreciation, going concern, recapitalization of losses and other peculiarities introducedRead more about Notes to the 2020 Financial Statements and Covid implications[…]