going concern Archives – FABRIZIO BAVA

Incertezze-significative-sulla-continuità-e-procedure-di-revisione

Incertezze significative sulla continuità aziendale e procedure di revisione

4 Dicembre 202013 Maggio 2020 di Fabrizio Bava

Nel corso della revisione del bilancio, qualora il revisore individui indizi della possibile presenza di incertezze significative sulla prospettiva dell’impresa di proseguire l’attività per almeno l’intero anno successivo, è tenuto, ai sensi dell’ISA Italia 570, a porre in essere specifiche procedure di revisione sulla continuità aziendale. La valutazione del going concern deve essere effettuato nel …

Approvazione del Bilancio entro giugno: un vantaggio?

13 Luglio 202014 Aprile 2020 di Fabrizio Bava

L’approvazione del bilancio deve avvenire entro 120 giorni dalla data di chiusura dell’esercizio (fine aprile per le imprese con esercizio coincidente con l’anno solare). L’approvazione entro i maggiori termini Gli amministratori, però, in presenza di una specifica previsione statutaria (nelle società non quotate), possono derogare al termine ordinario e convocare l’assemblea entro il maggior termine …

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