I modelli di bilancio nell'ordinamento italiano

[Autom. eng. transl.] If we can define the financial statements as a “useful document for making economic decisions”, we must also take into account the fact that the users of the financial statements have different information needs according to the type of company. In order to take into account the different company characteristics (in terms of listing on financial markets, belonging to a group, legal form and size of the company), our system provides for different "budget models". These budget models, which may differ in terms of extension, applicable legislation, complexity, number of mandatory documents, represent the minimum disclosure that the legislator deems necessary in the various cases. At the same time, if this choice responds to the need to minimize the costs associated with the preparation of financial information, there is always the possibility, for companies that deem it necessary, to choose a financial statement model conceived for companies of major.