Le perdite su crediti tra riforma del bilancio di esercizio e nuovo principio di derivazione

Risultato della ricerca: Articlepeer review

Abstract

The reform of the annual statement of accounts caused the change of art.83 of T.U.I.R.. The change allowed the reinforcement of the derivation principle. The present study aims to verify the effects of the new principle on the tax regulation of the company’s credits.A two part system, consisting of rules for IAS adopters and rules for all other companies, has been taken place a more complex system for companies with three different schemes: micro businesses, OIC adopters and IAS adopters.
Lingua originaleItalian
pagine (da-a)278-316
Numero di pagine39
RivistaRASSEGNA TRIBUTARIA
Stato di pubblicazionePublished - 2018

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