Publications
Publications
December 2015
Rules for capitalising software costs
AUTHORS: Marco Rescigno
PUBLISHING COMPANY: Gruppo Il Sole 24 Ore - Guida alla Contabilità & Bilancio (Guide to Accounting and Financial Statements)
DESCRIPTION: The capitalisation of software according to the OIC Accounting Standards requires the identification of the specific characteristics that affect the accounting treatment of assets, their classification and the depreciation period to be considered.
November 2015
Transition to IAS/IFRS. Benefits and main operational aspects
AUTHORS: Paola Carrara
PUBLISHING COMPANY: Gruppo Il Sole 24 Ore - Guida alla Contabilità & Bilancio (Guide to Accounting and Financial Statements)
DESCRIPTION: Leg Decree no. 91 of 24/06/2014 extended the right to adopt the IAS/IFRS international accounting standards to all companies not included in the list of obligated entities. Analysis of the main operational aspects associated with the transition to IAS/IFRS for a small-medium sized enterprise, the benefits of this transition and the expected future developments.
March 2015
International Auditing Standards from 2015 Financial Statements
AUTHORS: Marco Rescigno
PUBLISHING COMPANY: Gruppo Il Sole 24 Ore - Guida alla Contabilità & Bilancio (Guide to Accounting and Financial Statements)
DESCRIPTION: With Determination of 23/12/2014, the international auditing standards (ISA Italia) and the international quality control standard (ISQC Italia) were adopted in accordance with Leg. Decree no. 39/2010.
Year 2014
Liability for tax debts in spin-offs
AUTHORS: Marco Rescigno and Paola Carrara
PUBLISHING COMPANY: Gruppo Il Sole 24 Ore - Norme & Tributi (Standards and Taxes)
DESCRIPTION: Analysis of the regulatory references in terms of liability between companies involved in spin-off operations also in consideration of ruling no. 549/14 issued by the Tax Commission of Rome.