Abstract
[Autom. eng. transl.] This contribution aims to analyze the rule that allows joint-stock companies that draw up their financial statements based on the rules of the Civil Code, by virtue of the provisions of Legislative Decree 104/2020 (the so-called "August Decree") and subsequent amendments, the revaluation of intangible fixed assets, starting from the financial year ended 31 December 2020. Particular attention is paid to the control role of the Board of Statutory Auditors and to the possible consequences, in the event of revaluations made in a manner that does not comply with the specific rule and the general principles governing the preparation of the financial statements, as regards the liability of the company, pursuant to Legislative Decree no. 231/2001.
| Translated title of the contribution | [Autom. eng. transl.] The role of the Board of Statutory Auditors in the revaluation of intangible assets |
|---|---|
| Original language | Italian |
| Pages (from-to) | 42-51 |
| Number of pages | 10 |
| Journal | BILANCIO E REVISIONE |
| Publication status | Published - 2022 |
| Externally published | Yes |
Keywords
- collegio sindacale
- rivalutazione beni intangibili