Le immobilizzazioni immateriali nello Ias 38, nell’Oic 24 e nei controlli della Corte dei conti ex legge n. 259/1958

The goal of this work is to analyze intangible assets in IAS 38 and OIC 24 in light of recent changes in the global economic fabric, also due to the Covid-19 pandemic.The scientific starting point is the doctrinal definition of intangible assets. The work will be developed with the analysis of IAS 38 updated to November 29, 2019 and of OIC no. 24 updated on 29 December 2017 and its compatibility and consistency with the doctrine on the subject of intangible assets and with the legislation on audits of the Corte dei Conti.
The expected result is the verification of the consistency or evidence of the criticalities between doctrine and accounting principles and also a verification and criticality in terms of representation of intangible assets in the information system of companies, which must adapt to markets that change as a result of innovations and of the pandemic. Furthermore, we want to represent the validity of the standards for the representation of intangible assets in order to control the correct use of public resources pursuant to Law no. 259/1958.