News in the field of financial statements
In implementation of the community directive 2013/34 / EU, Legislative Decree 139 of 18 August 2015 (hereinafter the "Decree"), published in the Official Gazette no. 205 of 4 September 2015, made important changes in the preparation of separate and consolidated financial statements.
The legislator intervened by modifying and integrating some provisions of the Civil Code and Legislative Decree 127/1991, in order to align the current legislation, on the subject of financial statements, with the provisions of the Community directive.
More specifically, the regulatory interventions concern:
- the documents that make up the financial statements
- the principles for preparing the financial statements
- the contents of the balance sheet and income statement
- the evaluation criteria
- the contents of the Explanatory Notes
- the contents of the Explanatory Notes
- the audit report