Home bilancio The regular perspective of continuity in the financial statements

The regular perspective of continuity in the financial statements

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In the preparation of the financial statements the civil principles of the article 2423-BIS : the valuation of the items must be done according to prudence and with a view to continuing the activity , the recognition and presentation of the items is carried out taking into account the substance of the transaction or of the contract, only the profits made at the year-end date can be indicated, the income and charges pertaining to the year , regardless of the date of collection or payment, account must be taken of risks and losses pertaining to the year , even if known after the closure of this, the heterogeneous elements included in the individual items must be assessed separately and the criters the assessment cannot be changed from one year to another.
The Liquidity Decree, at article 7 of Legislative Decree 23 / 2020 ,  » Read More

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