Publications
Publications
May 2011
Observations on code of conduct
AUTHORS: Marco Rescigno, Roberta Battistin, Corporate Control Consulting Committee - ODCEC of Milan. Study group: Daniele Bernardi, Gaspare Insaudo, Marco Rescigno, Roberta Battistin, Prof. Albero Nobolo, “Bicocca” University of Milan.
PUBLISHING COMPANY: Commissione Controllo Societario Milano
DESCRIPTION: Observations on the document “Code of Conduct of Board of Auditors, standards no. 9 to 11” of 16 March 2011, in response to the consultation opened by the CNDCEC for their final status.
Year 2010
Supervision and control of the consolidated financial statements of a corporate group
AUTHORS: Marco Rescigno
PUBLISHING COMPANY: Giuffrè Editore
DESCRIPTION: Consolidated financial statements have always been considered the main tool to provide the necessary information on the management performance of corporate groups.
Different definitions can be given to the consolidated financial statements, which in most cases are defined as “second level” documents.
Year 2010
Affixing of the Stamp of Approval
AUTHORS: Marco Rescigno
PUBLISHING COMPANY: Commissione Controllo Societario Milano
DESCRIPTION: The affixing of the stamp of approval to 2009 VAT declarations: the control by statutory auditors of joint-stock companies pursuant to article 2409-bis of the Italian Civil Code