La sistematicità degli ammortamenti nel bilancio di esercizio, tra prassi contabile e deroghe del legislatore
Abstract
The legislator has intervened on several occasions with special regulations on the subject of depreciation. However, these measures do not appear to be coordinated with practice national accountant, and risk compromising the provisions of the art. 2423, paragraph 2, Civil Code on the clear, truthful and correct representation of the financial situation and financial position of the company, as well as its operating result.
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