{"id":606,"date":"2024-02-09T11:14:03","date_gmt":"2024-02-09T10:14:03","guid":{"rendered":"https:\/\/www.apstudiocommerciale.com\/?page_id=606"},"modified":"2024-02-09T11:17:37","modified_gmt":"2024-02-09T10:17:37","slug":"bilanci-note-integrative-relazioni-rendiconti-finanziari","status":"publish","type":"page","link":"https:\/\/www.apstudiocommerciale.com\/index.php\/bilanci-note-integrative-relazioni-rendiconti-finanziari\/","title":{"rendered":"Bilanci Note Integrative Relazioni Rendiconti Finanziari"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"606\" class=\"elementor elementor-606\">\n\t\t\t\t<div class=\"elementor-element elementor-element-e8465dc e-flex e-con-boxed e-con e-parent\" data-id=\"e8465dc\" data-element_type=\"container\" data-settings=\"{&quot;container_type&quot;:&quot;flex&quot;,&quot;content_width&quot;:&quot;boxed&quot;}\" data-core-v316-plus=\"true\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-a415d54 elementor-widget elementor-widget-shortcode\" data-id=\"a415d54\" data-element_type=\"widget\" data-widget_type=\"shortcode.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-shortcode\"><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-96a8b64 e-flex e-con-boxed e-con e-parent\" data-id=\"96a8b64\" data-element_type=\"container\" data-settings=\"{&quot;container_type&quot;:&quot;flex&quot;,&quot;content_width&quot;:&quot;boxed&quot;}\" data-core-v316-plus=\"true\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-85ca4c0 elementor-widget elementor-widget-spacer\" data-id=\"85ca4c0\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.19.0 - 28-02-2024 *\/\n.elementor-column .elementor-spacer-inner{height:var(--spacer-size)}.e-con{--container-widget-width:100%}.e-con-inner>.elementor-widget-spacer,.e-con>.elementor-widget-spacer{width:var(--container-widget-width,var(--spacer-size));--align-self:var(--container-widget-align-self,initial);--flex-shrink:0}.e-con-inner>.elementor-widget-spacer>.elementor-widget-container,.e-con>.elementor-widget-spacer>.elementor-widget-container{height:100%;width:100%}.e-con-inner>.elementor-widget-spacer>.elementor-widget-container>.elementor-spacer,.e-con>.elementor-widget-spacer>.elementor-widget-container>.elementor-spacer{height:100%}.e-con-inner>.elementor-widget-spacer>.elementor-widget-container>.elementor-spacer>.elementor-spacer-inner,.e-con>.elementor-widget-spacer>.elementor-widget-container>.elementor-spacer>.elementor-spacer-inner{height:var(--container-widget-height,var(--spacer-size))}.e-con-inner>.elementor-widget-spacer.elementor-widget-empty,.e-con>.elementor-widget-spacer.elementor-widget-empty{position:relative;min-height:22px;min-width:22px}.e-con-inner>.elementor-widget-spacer.elementor-widget-empty .elementor-widget-empty-icon,.e-con>.elementor-widget-spacer.elementor-widget-empty .elementor-widget-empty-icon{position:absolute;top:0;bottom:0;left:0;right:0;margin:auto;padding:0;width:22px;height:22px}<\/style>\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-c858ae3 e-flex e-con-boxed e-con e-parent\" data-id=\"c858ae3\" data-element_type=\"container\" data-settings=\"{&quot;container_type&quot;:&quot;flex&quot;,&quot;content_width&quot;:&quot;boxed&quot;}\" data-core-v316-plus=\"true\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-8f54d70 elementor-widget elementor-widget-heading\" data-id=\"8f54d70\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.19.0 - 28-02-2024 *\/\n.elementor-heading-title{padding:0;margin:0;line-height:1}.elementor-widget-heading .elementor-heading-title[class*=elementor-size-]>a{color:inherit;font-size:inherit;line-height:inherit}.elementor-widget-heading .elementor-heading-title.elementor-size-small{font-size:15px}.elementor-widget-heading .elementor-heading-title.elementor-size-medium{font-size:19px}.elementor-widget-heading .elementor-heading-title.elementor-size-large{font-size:29px}.elementor-widget-heading .elementor-heading-title.elementor-size-xl{font-size:39px}.elementor-widget-heading .elementor-heading-title.elementor-size-xxl{font-size:59px}<\/style><h2 class=\"elementor-heading-title elementor-size-default\">Bilanci Note Integrative Relazioni Rendiconti Finanziari<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-494e47a elementor-widget elementor-widget-text-editor\" data-id=\"494e47a\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.19.0 - 28-02-2024 *\/\n.elementor-widget-text-editor.elementor-drop-cap-view-stacked .elementor-drop-cap{background-color:#69727d;color:#fff}.elementor-widget-text-editor.elementor-drop-cap-view-framed .elementor-drop-cap{color:#69727d;border:3px solid;background-color:transparent}.elementor-widget-text-editor:not(.elementor-drop-cap-view-default) .elementor-drop-cap{margin-top:8px}.elementor-widget-text-editor:not(.elementor-drop-cap-view-default) .elementor-drop-cap-letter{width:1em;height:1em}.elementor-widget-text-editor .elementor-drop-cap{float:left;text-align:center;line-height:1;font-size:50px}.elementor-widget-text-editor .elementor-drop-cap-letter{display:inline-block}<\/style>\t\t\t\t<p>Da un punto di vista normativa\u00a0<strong>l\u2019obbligo alla predisposizione del bilancio d\u2019esercizio<\/strong>\u00a0\u00e8 sancito dall\u2019art. 2423 del codice civile il quale stabilisce che gli amministratori devono redigere il bilancio d\u2019esercizio, costituito dallo stato patrimoniale, dal conto economico e dalla nota integrativa. Dall\u2019analisi del dettato normativo emerge che il bilancio \u00e8 un documento unico, pur composto da tre parti distinte, che sono tuttavia strettamente correlate tra loro:<\/p><ul class=\"fusion-checklist fusion-checklist-1 fusion-checklist-default type-icons\"><li class=\"fusion-li-item\"><i class=\"fusion-li-icon fa fa-circle-o\" aria-hidden=\"true\"><\/i><div class=\"fusion-li-item-content\"><strong>lo stato patrimoniale<\/strong>;<\/div><\/li><li class=\"fusion-li-item\"><i class=\"fusion-li-icon fa fa-circle-o\" aria-hidden=\"true\"><\/i><div class=\"fusion-li-item-content\"><strong>il conto economico<\/strong>;<\/div><\/li><li class=\"fusion-li-item\"><i class=\"fusion-li-icon fa fa-circle-o\" aria-hidden=\"true\"><\/i><div class=\"fusion-li-item-content\"><strong>la nota integrativa<\/strong>.<\/div><\/li><\/ul><p>\u00a0<\/p><p>Nella redazione del bilancio devono essere soddisfatte alcune condizioni, come richiesto dal codice civile, che consentono di ottemperare al\u00a0<strong>principio del quadro fedele<\/strong>\u00a0(true and fair view).<\/p><ul class=\"fusion-checklist fusion-checklist-2 fusion-checklist-default type-icons\"><li class=\"fusion-li-item\"><i class=\"fusion-li-icon fa fa-circle-o\" aria-hidden=\"true\"><\/i><div class=\"fusion-li-item-content\">Il bilancio, nelle sue tre componenti, deve essere redatto con\u00a0<strong>chiarezza<\/strong>,\u00a0<strong>veridicit\u00e0<\/strong>\u00a0e\u00a0<strong>correttezza<\/strong>, deve rappresentare la situazione patrimoniale e finanziaria della societ\u00e0 e indicare il risultato economico dell\u2019esercizio.<\/div><\/li><li class=\"fusion-li-item\"><i class=\"fusion-li-icon fa fa-circle-o\" aria-hidden=\"true\"><\/i><div class=\"fusion-li-item-content\">Se le disposizioni di legge non sono sufficienti a dare una rappresentazione veritiera e corretta del bilancio sar\u00e0 obbligatorio fornire le informazioni necessarie perch\u00e9 il bilancio risulti veritiero e corretto.<\/div><\/li><li class=\"fusion-li-item\"><i class=\"fusion-li-icon fa fa-circle-o\" aria-hidden=\"true\"><\/i><div class=\"fusion-li-item-content\">Se l\u2019applicazione di una o pi\u00f9 disposizioni di legge rende il bilancio non veritiero o non corretto, tali disposizioni non vanno applicate. La nota integrativa dovr\u00e0 motivare la deroga e dovr\u00e0 indicare l\u2019influenza che essa ha sul bilancio. Gli eventuali utili derivanti dalla deroga devono essere iscritti in una riserva non distribuibile.<\/div><\/li><li class=\"fusion-li-item\"><i class=\"fusion-li-icon fa fa-circle-o\" aria-hidden=\"true\"><\/i><div class=\"fusion-li-item-content\">Il bilancio \u00e8 redatto in unit\u00e0 di euro, senza decimali; la nota integrativa pu\u00f2 essere compilata in migliaia di euro.<\/div><\/li><li class=\"fusion-li-item\"><i class=\"fusion-li-icon fa fa-circle-o\" aria-hidden=\"true\"><\/i><div class=\"fusion-li-item-content\">Nella redazione del bilancio devono essere osservati i princ\u00ecpi di\u00a0<strong>prudenza<\/strong>,\u00a0<strong>continuit\u00e0<\/strong>\u00a0e\u00a0<strong>competenza<\/strong>.<\/div><\/li><\/ul><p>\u00a0<\/p><p>Lo studio, attraverso un percorso di consulenza continuativa, accompagna il cliente per tutto l\u2019anno nelle scelte strategiche e fiscali dell\u2019impresa che si riflettono inevitabilmente sui bilanci. Ultimate le procedure di chiusura predispone i Bilanci in Formato Cee e provvede al deposito degli stessi pressi il Registro delle Imprese.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Bilanci Note Integrative Relazioni Rendiconti Finanziari Da un punto di vista normativa\u00a0l\u2019obbligo alla predisposizione del bilancio d\u2019esercizio\u00a0\u00e8 sancito dall\u2019art. 2423 [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"om_disable_all_campaigns":false,"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"site-sidebar-layout":"no-sidebar","site-content-layout":"","ast-site-content-layout":"full-width-container","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"disabled","ast-breadcrumbs-content":"","ast-featured-img":"disabled","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""}},"footnotes":""},"_links":{"self":[{"href":"https:\/\/www.apstudiocommerciale.com\/index.php\/wp-json\/wp\/v2\/pages\/606"}],"collection":[{"href":"https:\/\/www.apstudiocommerciale.com\/index.php\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/www.apstudiocommerciale.com\/index.php\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/www.apstudiocommerciale.com\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.apstudiocommerciale.com\/index.php\/wp-json\/wp\/v2\/comments?post=606"}],"version-history":[{"count":7,"href":"https:\/\/www.apstudiocommerciale.com\/index.php\/wp-json\/wp\/v2\/pages\/606\/revisions"}],"predecessor-version":[{"id":616,"href":"https:\/\/www.apstudiocommerciale.com\/index.php\/wp-json\/wp\/v2\/pages\/606\/revisions\/616"}],"wp:attachment":[{"href":"https:\/\/www.apstudiocommerciale.com\/index.php\/wp-json\/wp\/v2\/media?parent=606"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}