I crediti dell'azienda - Commercialista Podcast

What this episode covers

Per dare una rappresentazione veritiera della situazione aziendale, i crediti devono essere valutati al “presunto valore di realizzo”. Dal punto di vista fiscale la svalutazione crediti è deducibile con due limiti:⁃ entro il limite annuo dello 0,50% dei crediti iscritti in bilancio;⁃ fino al raggiungimento di un fondo pari al 5% dei crediti.

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Frequently Asked Questions

How long is this episode of Commercialista Podcast?

This episode is 2 minutes long.

When was this Commercialista Podcast episode published?

This episode was published on July 16, 2023.

What is this episode about?

Per dare una rappresentazione veritiera della situazione aziendale, i crediti devono essere valutati al “presunto valore di realizzo”. Dal punto di vista fiscale la svalutazione crediti è deducibile con due limiti:⁃ entro il limite annuo dello 0,50%...

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