How the accounting control of financial statements changes
The Council of Ministers, in the session of 22 January 2010, definitively approved the Legislative Decree for the reorganization of the statutory audits of the annual accounts and consolidated accounts of listed and non-listed companies, in implementation of Directive 43/2006 / EC (hereinafter the "Decree"), and for its entry into force only publication in the Official Gazette is awaited
With this work, and pending the effective (however much delayed) issue of the Decree, as well as the numerous related regulatory measures, we report for a first analysis the innovations that appear to be more significant for the purposes of business decisions.
Topics index
- Regulatory Ratio
- Summary of the provision