La prudenza dell'imprenditore

from Commercialista Podcast Hosted by Studio Mancini

L’accantonamento a fondo rischi deve sempre essere basato su una stima prudente e deve essere descritta e documentata in nota integrativa. Sono illegittimi gli accantonamenti a copertura generiche di perdite perché violerebbero gli altri principi di redazione: i principi di veridicità e correttezza del bilancio.

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La prudenza dell'imprenditore

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This episode was published on October 21, 2024.

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