Fine del periodo emergenziale: impatti contabili delle misure di sostegno connesse al COVID-19

[Autom. eng. transl.] Despite the end of the emergency period linked to the COVID-19 pandemic, the continuation of the Russian-Ukrainian conflict, which continues to fuel uncertainty and volatility in the financial markets, has led to the need for the national legislator to extend, also for the exercise in current on 31 December 2022, some rules initially designed to deal with the consequences of the pandemic emergency for businesses. Specifically, the Milleproroghe Decree has kept in force the rules connected to the suspension of depreciation and the sterilization of civil losses and at the same time has not renewed the civil revaluation of tangible and intangible assets and the derogation from the principle of business continuity foreseen in 2020. This contribution, also based on the evidence of recent doctrine on the subject, aims to analyze the consequences of these legislative choices with particular attention to their impact on the administrators and control bodies, called to draw up and verify the 2022 financial statements.