Il trattamento contabile della remissione del debito negli accordi di ristrutturazione ex art. 182 bis L.F.

In the article, the authors elaborate ideas regarding the accounting treatment of the debt relief in the context of debt restructuring agreements as of art. 182 bis Italian Bankruptcy Law. Specifically, in the article the authors investigated the key aspects of the said agreements to be considered, in the perspective of IAS/IFRS principles (specifically IFRS 9 and IAS 37), in order to derecognize the liabilities. In the article, the authors affirm that (i) the decision to derecognize depends on a legal-formal analysis of the wording of the agreements and (ii) in case of derecognition, according to IAS 37, it is also necessary to appreciate the risk related to the verification of other contractual terms (for instance, resolutive conditions).