Il bilancio di esercizio secondo la normativa e i principi contabili nazionali

[Autom. eng. transl.] The volume, starting from the reading of the company management according to the economic-financial model in which homogeneous categories of operations are matched by equally homogeneous categories of values, continues along the path started with the previous work dedicated to the general accounting records to focus on the financial statements. exercise as its main corporate communication tool for both internal and external subjects of the company. In doing this, it analyzes the principles and documents of the financial statements and then describes the classes of balance sheet items, critically addressing their valuation and exposure issues and taking into account all the changes introduced into civil law by Legislative Decree no. 139/2015, of the national accounting standards published by the OIC and of the international ones drawn up by the IASB, as well as of the relevant tax rules, without ever neglecting the conceptual links between the corporate doctrine and the solutions indicated by the standards and principles in question.