Il trattamento contabile della remissione del debito negli accordi di ristrutturazione ex art. 182 bis L.F.
Abstract
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).
Chiudi [X]
Acquista l'articolo
Inserisci i tuoi dati affinché un funzionario di Giuffrè possa contattarti per perfezionare i termini dell’acquisto