New rules for the preparation of the financial
statements are introduced Under Legislative
Decree no. 139/2015; the O.I.C., consequently, has updated the national
accounting standards.
The new financial statements will be different in the
"form" and in the "substance" as well, in fact, in addition
to have a different reclassification they will also have , in some of its
parts, a different valuation criterion.
For some companies, however, there are exceptions and
therefore, for example, SMEs can avoid the (complex) calculations of the
depreciated cost with the discounting of receivables and payables. The
companies that prepare their financial statements in abbreviated format can
continue to assess their assets and liabilities with the rules in force in
2015.
Without going very deeply into the detail, an
operation that would bring an article of several pages, we see that:
the companies with an abbreviated
financial statements, as well
as micro enterprises ex art. 2435-ter
of the Civil Code, may, for example:
• Continue to assess receivables and payables with
their nominal value
• do not discount the transaction costs for mortgages
(appraisals, substitute taxes ..) continuing to depreciate them for the
duration of the reference mortgage
• avoid the presentation of the cash flow statement
that, from this year, being no longer part of the notes, becomes an independent
constitutive element of the financial statements
More generally, firms can avoid some rule changes if their adoption
is irrelevant.
This can happen for example when the depreciated cost evaluation
does not differ much from the "old" evaluation. The receivables and
payables due in less than 12 months are an example of this.
With reference to the
reversal of the remaining costs of advertising and capitalized research until
2015, in the financial statements 2016, It’s not possible to have
simplifications and It’s due to proceed to a reclassification of extraordinary items
of the balance sheet.
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