[Autom. eng. transl.] The analysis focuses on the relationship between the annual financial statements and the inventory book in the context of company technology that deals with the concepts of quantitative, estimative and control inventory. There are numerous references both to the legal discipline, and to the jurisprudence of the Supreme Court and still to the accounting principles and to the praxis, not neglected the fiscal aspect, with particular reference to the art. 15 of Presidential Decree 9 September 1973, n. 600.
|Translated title of the contribution||[Autom. eng. transl.] A book with "forgotten" content: the book of inventories|
|Publication status||Published - 2010|
- Cass. 2134/2000
- art. 2217 c.c.