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Na.Co. Audit | Società di revisione > News

22 Ottobre 2019

Contabilizzazione del leasing, il locatore stima la durata di utilizzo del bene

Con l’entrata in vigore del nuovo principio contabile internazionale Ifrs 16 «Leasing» sono state introdotte significative novità per la contabilizzazione dei contratti di leasing nei bilanci dei locatari. A partire...

NA.CO. AuditFinance

14 Ottobre 2019

Il ritorno agli Oic non si applica sempre in via retroattiva

Negli ultimi anni diverse imprese che (spesso incautamente) avevano adottato in via facoltativa gli Ias/Ifrs oppure avevano perso l’obbligo di applicarli (ad esempio società fuoriuscite da gruppi quotati), hanno avvertito...

NA.CO. AuditFinance

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