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Inquadramento contabile ai sensi dello IAS 8 “Accounting Policies, Changes in Accounting Estimates and Errors” degli affinamenti metodologici intervenuti nella valutazione dei crediti di un gruppo bancario
Full text linkCrisi, insolvenza e indicatori per le procedure di allerta
No full textIl nuovo “Codice della crisi d’impresa e dell’insolvenza” introduce un nuovo strumento stragiudiziale a favore dell’imprenditore, denominato “procedure di allerta e di composizione assistita della crisi”, al fine di evitare che difficoltà ancora risolvibili sfocino in un’insolvenza conclamata. Le procedure di allerta si fondano su indicatori di squilibri di carattere reddituale, finanziario e patrimoniale rilevabili attraverso appositi indici. Obiettivo del lavoro è l’analisi degli indicatori che congiuntamente considerati costituiscono presupposto per le procedure d’allerta, esaminati con particolare riferimento alla loro composizione e al significato attribuito dalla dottrina aziendale. Vengono anche riconsiderati i modelli di previsione delle insolvenze aziendali, tra cui il noto Z-score di Altman.The new "Code of corporate crisis and insolvency" introduces a new instrument in favor of the entrepreneur, called "crisis alert and assisted settlement procedures", in order to avoid that still resolvable difficulties lead to a full insolvency.
The alert procedures are based on indicators of profitability, financial and equity imbalances that can be detected through specific indices. The objective of the work is the analysis of the indicators which jointly considered constitute a prerequisite for the alert procedures, examined with particular reference to their composition and the meaning attributed by the doctrine. Corporate insolvency forecasting models are also reviewed, including Altman's well-known Z-score
Valutazioni di bilancio secondo i principi contabili internazionali
No full textIl lavoro esamina nella parte introduttiva le ragioni del processo di armonizzazione contabile in atto nell'Unione Europea, i soggetti in esso coinvolti e il complesso dei provvedimenti legislativi assunti a livello comunitario e nazionale che ne hanno segnato le tappe fondamentali.
Si sofferma quindi sul concetto di fair value e sulla procedura di impairment test, che costituiscono esempi significativi delle novità derivanti dall'applicazione dei principi contabili internazionali per la tradizione economico-aziendale italiana, analizzando lo Ias 39, "Strumenti finanziari derivati: rilevazione e valutazione" e lo Ias 36, "Riduzione di valore delle attività"
La strategia dell’Unione Europea per la rendicontazione di sostenibilità
No full textThe United Nations' effort for a business and development model that respects human rights and the environment, implemented through the global implementation of the principles of the Global Compact (1999), the definition of the three fundamental ESG categories (2004), the definition of the Sustainable Development Goals (2015) to be achieved by 2030, has been widely accepted by the European Union, the geopolitical area that has proven to be the most sensitive and attentive to sustainability issues and has translated its commitment into concrete action plans, directives and regulations. After the 2015 Paris Agreement, which binds all countries belonging to the European Union to reduce greenhouse gas emissions by 2030, with the “Action Plan on Sustainable Finance” (2018), the “European Green Deal” (2019), the “Sustainable Finance Disclosure Regulation” (2019), the “European Green Deal Investment Plan” (2020), the “Taxonomy Regulation”, the “European Climate Law” Regulation (2021) and several other measures, the European Union was one of the first international bodies to make sustainability the driving force of its growth strategy and to adopt binding rules with the aim of promoting sustainable development within member countries. In line with this strategic choice, the European Union has also played a central role in sustainability reporting; in this sense, the introduction of the requirements to collect information for a growing number of companies through the recent CSRD Directive, which amended the NFRD Directive, and the issuance, with the contribution of EFRAG, of its own set of sustainability accounting standards, the “European Sustainability Reporting Standards” (ESRS), officially adopted by the European Commission on 31 July 2023, are of key importance. By requiring the mandatory application of the ESRS standards to companies subject to the CSRD Directive, the European Union aims to ensure reliable and comparable information, but above all to commit companies to rigorously assess the impacts, risks and opportunities related to the numerous environmental, social and governance aspects of sustainability of their activities and therefore implement the necessary improvement actions. The choice of the European Union to prepare its own set of sustainability accounting standards, consistent with its objectives, directives and regulations, differs from the decision taken at the beginning of the new millennium in terms of principles for annual financial statements. When the European Council held in Lisbon in March 2000 indicated to the European Commission the need to quickly adopt measures to improve the comparability of the financial statements of listed companies, the Commission had two options: to develop its own set of accounting principles, or to identify the most suitable among the standards already formulated by other international bodies. The European Commission then chose to take the second path, deciding to adopt the international accounting principles IAS/IFRS issued by the IASC/IASB. The decision of the European Union to prepare its own set of accounting principles to apply to sustainability reports does not limit the desire to engage and interact with the main international standard setters. In fact, the European Commission has worked intensively to ensure a high level of alignment between the ESRS and the GRI and ISSB standards in order to make the Union and global standards interoperable and avoid double reporting obligations to companies. The sustainability reporting strategy adopted by the European Union, which sets it for a leading role in the international arena, is closely connected to the incisive environmental, social and governance policies it has implemented following the choice to make sustainability the heart of its development strategy. The European Union is strongly pursuing the achievement of its objectives; it is hoped that the timeframes outlined will not be delayed due to the Russian-Ukrainian conflict or the Middle Eastern crisis, which could shift available resources from sustainability to other areas, such as reconstruction or defense
Riflessi sulla tradizione economico-aziendale italiana della nuova strategia contabile elaborata dall'unione europea
No full textL’articolo si sofferma sui mutamenti che si profilano per la cultura economico-aziendale del nostro paese in relazione alla scelta effettuata dall’unione europea di rendere compatibili le direttive contabili ai principi contabili internazionali definiti dallo iasb.In particolare, si sofferma sul criterio del fair value e sugli effetti che l’adozione del nuovo principio esplica sulla determinazione del reddito e del capitale di funzionamento
Purchase method e acquisition method: confronto fra metodologie di contabilizzazione delle aggregazioni aziendali secondo i principi contabili internazionali
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Avvicinamento del capitale d'esercizio al capitale economico nel bilancio redatto secondo i principi contabili internazionali
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