Abstract
The essay adresses the following question: whether the drafting of the financial statements in the period between the termination of the administrative body with immediate effects and the appointment of new directors falls within the competence of the board of statutory auditors. A negative answer to the question is argued based in particular on the concept of ordinary administration in art. 2386, last par., c.c. and the role of the various corporate bodies in the preparation process of the financial statement.
Titolo tradotto del contributo | [Autom. eng. transl.] "Union management" pursuant to art. 2386, last. paragraph, civil code and financial statements |
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Lingua originale | Italian |
pagine (da-a) | 325-340 |
Numero di pagine | 16 |
Rivista | RIVISTA DI DIRITTO SOCIETARIO |
Stato di pubblicazione | Pubblicato - 2022 |
Keywords
- Collegio sindacale Bilancio di esercizio
- Statutory auditors Financial statement