Accounting aspects of the valuation of trading securities and the suspension of depreciation

The Webinar is part of the cycle of meetings named “Budget and taxation pills – A moment of discussion on the main regulatory changes and accounting practices” and isorganized by the Budget Commission and the Tax Commission of the Order of Chartered Accountants and Accounting Experts of Modena.

Tax incentives on water treatment systems

• Tax deduction for interventions for the recovery of the building heritage
• Tax deduction for energy requalification
• Superbonus
• Tax credit filtering systems
• Bonus Water

Reform of the Crisis Code

The conference organized by Studio Penta has the aim of illustrating the regulatory framework of reference and the tightening of the responsibilities of directors, according to the new Code of Business Crisis.

The organizational and alert duties of companies will be highlighted, along with the tools through which each company will be able to identify more quickly the indicators of the crisis, which highlight income, asset or financial imbalances.

Finally, the speakers will explain deeply the various options, solutions, and the dedicated or integrated services to support our clients in this important step.

Financial statement and tax administration in short

Accounting aspects regarding the evaluation ofimmobilized and not immobilized securities:

news about the devaluation of not immobilized securities

What is the electronic invoice?

The electronic invoice is a digital system ofemission, transmission and filing of invoices that allows us toabandon the use of paper and all the resulting print, sending and filing costs.

The new format that electronic invoices need to be manufactured, transmitted, archived and preserved is a digital format called XML (eXtensible Markup Language), a computer language that allows us to define and control the meaning of the elements that are in the document, checking the information so to be in line with the legal procedures.

OIC 28 – Net assets

deals with:

• classification
• survey
• book entry movements

equity items – in business between firm and associates

New acconting standards OIC in corporate income

OIC 15 credits-19 debits

• Budget scheme
• Notes to the financial statements
• Evaluation criteria for amortised cost