LIBRI DI CLAUDIO TEODORI

The International Accounting Standards Board (IASB) in January 2020 is-sued “Classification of Liabilities as Current or Non-current”, which amended IAS 1 Presentation of Financial Statements. The main purpose of the amend-ments regards the classification of financial liabilities and how to classify them under particular circumstances. The amendments are proposed to be effective for annual reporting periods beginning on or after 1 January 2023, with earlier application permitted. Due to feedback received and enquiries about the classification of financial liabilities with financial covenants, in December 2020 the IFRS Interpretations Committee (IFRIC) published a tentative agenda decision in response to such feedback. Subsequently, in October 2022 the International Accounting Stand-ards Board (IASB) published a document titled “Non-current Liabilities with Covenants (Amendments to IAS 1)”. The purpose of this document is to clarify the conditions with which an entity must comply within twelve months after the reporting period affect the classification of a liability. The amendments are ef-fective for reporting periods beginning on or after 1 January 2024. The classification of financial liabilities as current or non-current is an im-portant consideration for financial reporting purposes, as it can have a significant impact on a company’s financial statements and financial ratios. Current liabili-ties are those that are expected to be settled within one year, while non-current liabilities are those that are expected to be settled beyond that time frame. The purpose of the following review is to analyse the main impacts of the amendments on the classification of the financial liabilities with covenants and the project’s history and timeline.

Il sistema informativo di bilancio è stato fortemente inciso dalla promulgazione del D. Lgs. n. 139/2015, che ha recepito in Italia la Direttiva n. 34/2013/UE, nonché dalla successiva ed estesa revisione dei principi contabili emanati dall’Organismo Italiano di Contabilità. Il volume si propone di approfondire le questioni relative alle scelte valutative che caratterizzano il percorso impresso all’informativa societaria, segnato dall’integrazione tra i valori storico originari e i valori correnti. Il volume, promosso dalla Società Italiana dei Docenti di Ragioneria e di Economia Aziendale (SIDREA), accoglie i contributi di numerosi studiosi italiani che dedicano la loro prevalente attenzione accademica e professionale ai temi del bilancio.

The European Commission initiated a discussion on the expediency of using the International Public Sector Accounting Standards (IPSAS), based on the IAS/IFRS, as a common base for harmonizing the public sector accounting systems of the member states. However, literature suggests that accounting is not neutral with respect to the economic, social and political dimensions. In the perspective of evolution of the accounting regulation outlined, balanced between accountability, with the need to represent phenomena for reporting pur-poses, and decisionmaking issues, which concentrates on the quantitative importance of the values, the paper aims to analyse the effects of the application of different criteria for the definition of the reporting entity of the local government consolidated financial statements (CFS). The Italian PCA 4/4, the test of control and the financial accountability approaches are examined. The evidence that emerged from the case studies examined identifies several criticalities in the Italian PCA 4/4 and support the thesis that the financial accountability approach is more effective in providing a complete representation of the public resources entrusted to and managed by the group, whereas the control approach better approximates quantification of the group results in terms of central government surveillance. The analysis highlights the importance of the post implementation review period and the opportunity to contextualize the adoption of the consolidated financial statement in the broader spectrum of the accounting harmonization process, participating in the process of definition of the European Public Sector Accounting Standards (EPSAS).

L’XBRL (linguaggio utilizzato per lo scambio elettronico di informazioni contabili e finanziarie) è divenuto standard obbligatorio per il deposito dei bilanci societari. Il volume fa il punto della situazione sul suo utilizzo a livello nazionale e internazionale, sulle sue potenzialità di impiego, sulle sue caratteristiche ed elementi di forza e debolezza. Un’opera per accademici, manager, consulenti dell’area amministrazione, finanza e controllo, dottori commercialisti, revisori, consulenti del lavoro, IT specialists.

Al fine di rendere fecondo il connubio ICT e informazione economico-finanziaria, è necessario partire dall’analisi delle esigenze conoscitive dei destinatari del sistema informativo, siano essi espressione degli organi di governo aziendali o stakeholder esterni. Il volume analizza il contributo dei nuovi sistemi informativi, con particolare riferimento ai seguenti temi: la gestione del sapere e del capitale intellettuale, il controllo di gestione, la comunicazione agli stakeholder e ai mercati finanziari.