I piani di compensi basati su strumenti finanziari: profili giuridici, informativa esterna, problematiche di rappresentazione in bilancio e attività di vigilanza e di revisione legale dei conti

Translated title of the contribution: [Autom. eng. transl.] Remuneration plans based on financial instruments: legal profiles, external disclosures, issues of representation in the financial statements and supervisory and statutory audit activities

Research output: Contribution to journalArticlepeer-review

Abstract

[Autom. eng. transl.] The object of the contribution is the analysis of the problems relating to the accounting entry and the presentation in the financial statements of the compensation plans based on financial instruments typically represented by the stock options plans used above all in the context of companies with securities traded on regulated markets. After analyzing the main methods with which it is possible to implement a compensation plan based on financial instruments, the current structure of the regulation of information to the market is presented within the companies with securities traded on regulated markets (Consob regulation) and the underlying accounting issues are then dealt with by distinguishing between IAS adopter entities and subjects not required to prepare financial statements according to the IAS / IFRS international accounting principles (subjects that must refer to the legal discipline of the financial statements contained in the Civil Code and accounting standards national OICs). Summarizing the accounting logic of the international accounting standards applicable to compensation plans according to which the values relating to the plans must be reflected in the balance sheet and the income statement, it is proposed to be extended to the current financial statement model pursuant to art. 2423 Cod. Civ. The analysis of the supervisory aspects by the Board of Statutory Auditors with regard to these types of transactions and the highlighting of some profiles relating to the performance of the statutory audit pursuant to Legislative Decree 39/2010 completes the analysis. .
Translated title of the contribution[Autom. eng. transl.] Remuneration plans based on financial instruments: legal profiles, external disclosures, issues of representation in the financial statements and supervisory and statutory audit activities
Original languageItalian
Pages (from-to)315-419
Number of pages105
JournalIL CONTROLLO NELLE SOCIETÀ E NEGLI ENTI
Volume2010
Publication statusPublished - 2010

Keywords

  • compensation plans
  • international accounting
  • international accouting
  • principi contabili nazionali
  • stock option plans

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