Le scritture di chiusura della contabilità economico-patrimoniale armonizzata

[Autom. eng. transl.] In the previous chapters we have already dealt with some of the fundamental moments of the economic-patrimonial accounting; in particular, the moment of the opening of the economic-patrimonial accounting records and that of the recording of the continuous entries in the course of the management, connected to the financial movements that took place during the administrative period, were addressed. Having recalled the concept of economic competence, the objective of the chapter is to illustrate the last two typical moments of the economic and asset accounting records, i.e. the recording of the economic settlement records at the end of the year - necessary for the determination of the result of financial year - and the recording of the closing records of the profit and loss accounts, necessary for the preparation of the financial statements as per attachment 10 of the legislative decree n. 118/2011. The chapter takes into account the changes to the accounting standard following the Ministerial Decree of 18 May 2017 as regards the settlement records. In order to facilitate the reading and comprehensibility of the contents, the paragraphs alternate theoretical explanations with examples and technical solutions, making use of journal entries, which can be adopted in practice.