Abstract
[Autom. eng. transl.] The capitalization of interest to increase the cost of producing inventories at the time of preparing the financial statements has always been a very complex issue. The 2008 Finance Act has further exacerbated this complexity by creating an inverted dependence between the tax regulation and the civil law that could affect, both positively and negatively, the drafting of a truthful and correct balance sheet.
| Translated title of the contribution | [Autom. eng. transl.] Interests in the valuation of inventories: veracity and civil correctness and tax optimization. |
|---|---|
| Original language | Italian |
| Pages (from-to) | 12-16 |
| Number of pages | 5 |
| Journal | AMMINISTRAZIONE & FINANZA |
| Publication status | Published - 2008 |
Keywords
- capitalizzazione
- correttezza
- fiscale
- interessi
- rimanenze
- veridicità