Following the introduction of Legislative Decree n. 139/2015, the framework of the financial statements drown up according to the requirements set forth by the Civil Code has been significantly modified.

The entire set of domestic accounting standards has therefore undergone a deep review and revision in order to comply with new legislative requirements.

The OIC (Italian standard setter) has published the draft version of a modified standard dedicated to provisions.download Moonlight movie

Document attached:

OIC-31-Fondi-per-rischi-ed-oneri-Bozza-per-la-consultazione-track-changes