Le perdite su "lavori in corso su ordinazione" nel bilancio di esercizio

Translated title of the contribution: [Autom. eng. transl.] Losses on "contract work in progress" in the financial statements

Tiziano Luigi Sesana

Research output: Contribution to journalArticle

Abstract

[Autom. eng. transl.] Losses on “contract work in progress” must be charged to the income statement in the year in which they are known, partly as a direct reduction of the value of the final inventories and partly to a specific provision for charges if the job orders are evaluated according to the criterion of the percentage of completion; in the case in which, instead, they were evaluated according to the criterion of the order completed only to direct reduction of the value of the final inventories.
Translated title of the contribution[Autom. eng. transl.] Losses on "contract work in progress" in the financial statements
Original languageItalian
Pages (from-to)26-31
Number of pages6
JournalAMMINISTRAZIONE & FINANZA
Publication statusPublished - 2007
Externally publishedYes

Keywords

  • commessa
  • perdite

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