The present topic is particularly significant in relation to the crisis situation which is currently affecting many Italian enterprises. In accordance with the new exposure draft of the accounting standard OIC 9, which has been recently issued by the Italian Accounting Committee, the fixed assets recognized have to be depreciated when some negative events occur. We believe this treatment may not be in line with the provisions of article 2426 of the Italian Civil Code.
G. Capodaglio, Vanina Stoilova Dangarska (2014). Il nuovo documento OIC 9. RIVISTA ITALIANA DI RAGIONERIA E DI ECONOMIA AZIENDALE, 1-2-3, 123-128.
Il nuovo documento OIC 9
CAPODAGLIO, GIANFRANCO;
2014
Abstract
The present topic is particularly significant in relation to the crisis situation which is currently affecting many Italian enterprises. In accordance with the new exposure draft of the accounting standard OIC 9, which has been recently issued by the Italian Accounting Committee, the fixed assets recognized have to be depreciated when some negative events occur. We believe this treatment may not be in line with the provisions of article 2426 of the Italian Civil Code.File in questo prodotto:
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