PRINCIPI CONTABILI NAZIONALI 2016: IL COSTO AMMORTIZZATO PER I CREDITI E I DEBITI

Abstract

The Legislative Decree No. 139/2015, which implemented Directive 2013/34 and the revision of the Italian accounting standards have eliminated many of the previously existing differences with IAS/IFRS and introduced the amortized cost as a measurement method.
According to OIC 15 and OIC 19 respectively, the receivables and liabilities are recognized in the financial statements at amortized cost taking into account the time factor. Transaction costs, commission income and expenses and any difference between the initial amount and face value at maturity are included in the calculation of amortized cost using the effective interest method.

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