THE INTEGRATION OF SUSTAINABILITY INTO MANAGEMENT REPORTS

  Posted on 30/04/2024

THE INTEGRATION OF SUSTAINABILITY IN MANAGEMENT REPORTS The current year may not require companies to compulsorily prepare susta ...


  GOING CONCERN IN THE FINANCIAL STATEMENTS OF 2023

  Posted on 25/03/2024

GOING CONCERN IN THE 2023 FINANCIAL STATEMENTS Fundamental to the preparation of the financial statements for the year 2023 are the considerati ...


  WHISTLEBLOWING: COMPLIANCE AND THE ROLE OF THE PROFESSIONAL

  Posted on 30/01/2024

WHISTLEBLOWING: COMPLIANCE AND THE ROLE OF THE PROFESSIONAL Companies, even small and medium-sized ones, must meet more and more compliance requi ...


  POSTCARDS FROM THE U.S.A.

  Posted on 05/12/2023

In the last issue of Libero Professionista Reloaded, the digital monthly information and culture magazine of Confprofessioni Confederazione Libere ...


  THE DIFFERENT TYPES OF TAX ASSESSMENT

  Posted on 19/11/2023

THE DIFFERENT TYPES OF TAX ASSESSMENT As stated in the previous article, https://bit.ly/46SpFRy, the Internal Revenue Service, when from the ch ...


  THE TAX ASSESSMENT: INTRODUCTORY CONCEPTS

  Posted on 31/10/2023

THE TAX ASSESSMENT: INTRODUCTORY CONCEPTS The Internal Revenue Service, when from the inspection of the taxpayer's economic position it det ...


  VAT TAXATION PREREQUISITES: DEROGATION CASES AND FURTHER INFORMATION

  Posted on 04/10/2023

VAT TAXATION PREREQUISITES: DEROGATING FACTS AND FURTHER INFORMATION  In the previous article, https://bit.ly/44I8uA5, the three main VAT  ...


  TAXATION PREREQUISITES FOR VAT PURPOSES: OBJECTIVE, SUBJECTIVE, TERRITORIAL REQUIREMENT

  Posted on 11/09/2023

TAXATION PREREQUISITES FOR VAT PURPOSES: OBJECTIVE, SUBJECTIVE, TERRITORIAL REQUIREMENT In the complex world of entrepreneurship, VAT taxation  ...


  THE CRIME OF ILLEGAL INTERMEDIATION AND EXPLOITATION OF LABOR UNDER ART. 603 BIS OF THE CRIMINAL CODE AND THE APPLICATION OF JUDICIAL ADMINISTRATION UNDER ART. 34 D. LGS. 159/2011

  Posted on 09/08/2023

THE CRIME OF ILLEGAL INTERMEDIATION AND EXPLOITATION OF LABOR UNDER ART. 603 BIS OF THE CRIMINAL CODE AND THE APPLICATION OF JUDICIAL ADMINISTRATI ...


  THE COMPLEX CAPITAL METHOD FOR DETERMINING ECONOMIC CAPITAL FOR BUSINESS VALUATION PURPOSES

  Posted on 26/07/2023

THE COMPLEX CAPITAL METHOD FOR DETERMINING ECONOMIC CAPITAL FOR BUSINESS VALUATION PURPOSES In the previous paper, https://bit.ly/3XmZoqr, the  ...


  THE SIMPLE CAPITAL METHOD FOR DETERMINING ECONOMIC CAPITAL FOR BUSINESS VALUATION PURPOSES

  Posted on 13/07/2023

THE SIMPLE CAPITAL METHOD FOR DETERMINING ECONOMIC CAPITAL FOR BUSINESS VALUATION PURPOSES In the previous paper, https://bit.ly/3XmZoqr, an ex ...


  CIRCULAR "MANDATORY REGISTRATION ON ICCAT PORTAL FOR ALL OPERATORS IN THE BLUEFIN TUNA CATCHING CHAIN"

  Posted on 03/07/2023

OBLIGATION TO REGISTER ON THE ICCAT PORTAL FOR ALL OPERATORS IN THE BLUEFIN TUNA CATCHING CHAIN Notice is hereby given that all operators in th ...


  THE INCOME METHOD OF DETERMINING ECONOMIC CAPITAL FOR BUSINESS VALUATION PURPOSES

  Posted on 21/06/2023

THE INCOME METHOD OF DETERMINING ECONOMIC CAPITAL FOR BUSINESS VALUATION PURPOSES Business valuation can be carried out to estimate the economi ...


  THE FUNCTIONING OF THE NEGOTIATED CRISIS SETTLEMENT

  Posted on 30/05/2023

THE OPERATION OF THE NEGOTIATED SETTLEMENT OF THE ENTERPRISE CRISIS A relevant novelty introduced by Decree Law No. 118/2021 is definitely the  ...


  REPORTS FOR THE EARLY EMERGENCE OF BUSINESS CRISIS

  Posted on 23/05/2023

REPORTS FOR THE EARLY EMERGENCE OF BUSINESS CRISIS In the previous article, https://bit.ly/3Ixrmd2, we delved into the topic of adequate organi ...


  ADEQUATE ORGANIZATIONAL, ADMINISTRATIVE AND ACCOUNTING ARRANGEMENTS

  Posted on 03/05/2023

APPROPRIATE ORGANIZATIONAL, ADMINISTRATIVE AND ACCOUNTING ARRANGEMENTS On July 15, 2022, the new "Code of Corporate Crisis and Insolvency, ...


  THE EFFECT OF EURO/DOLLAR EXCHANGE RATE DEPRECIATION ON EXPORTS

  Posted on 20/04/2023

THE EFFECT OF EURO/DOLLAR EXCHANGE RATE DEPRECIATION ON EXPORTS The year 2022 has been characterized by a considerable increase in costs, which ...


  VALORE ASSOCIATI IN THE DRAFTING OF THE BUSINESS PLAN OF TE.AM. TERAMO AMBIENTE S.P.A.

  Posted on 24/03/2023

VALORE ASSOCIATI IN THE DRAFTING OF THE BUSINESS PLAN OF TE.AM. TERAMO AMBIENTE S.P.A. The General Affairs Committee of the City of Teramo appr ...


  ASSOCIATED VALUE IN THE APPROVAL OF APS S.P.A. TO THE ARRANGEMENT WITH CREDITORS

  Posted on 16/03/2023

ASSOCIATED VALUE IN THE APPROVAL OF APS S.P.A. TO THE ARRANGEMENT WITH CREDITORS The Ordinary Court of Rome, Civil Section XIV - Bankruptcy, or ...


  THE HIGH COST OF ENERGY: CONSEQUENCES AND INTERVENTIONS OF THE 2023 BUDGET LAW

  Posted on 22/02/2023

THE HIGH COST OF ENERGY: CONSEQUENCES AND INTERVENTIONS OF THE 2023 BUDGET LAW As also stated between the lines of the previous article, https: ...


  THE IMPORTANCE OF BUSINESS PLANNING FOR ACCESS TO CREDIT

  Posted on 02/02/2023

THE IMPORTANCE OF BUSINESS PLANNING FOR ACCESS TO CREDIT CURRENT BACKGROUND SCENARIO The European Banking Authority as of July 2022 has revi ...


  FOCUS INTERNATIONALIZATION COUNTRY: SINGAPORE

  Posted on 12/01/2023

FOCUS INTERNATIONALIZATION COUNTRY: SINGAPORE In the previous article, https://bit.ly/3ZxQreA, a 360-degree representation of the lived ex ...


  POSTCARDS FROM SINGAPORE

  Posted on 12/12/2022

In the last issue of Libero Professionista Reloaded, the digital monthly information and culture magazine of Confprofessioni Confederazione Libere ...


  PHILLIPS CURVE: LINK BETWEEN INFLATION AND UNEMPLOYMENT, CURRENT CONSIDERATIONS

  Posted on 26/10/2022

PHILLIPS CURVE: LINK BETWEEN INFLATION AND UNEMPLOYMENT, CURRENT CONSIDERATIONS Two of the most important variables that currently characterize ...


  NEGOTIATED SETTLEMENT FOR THE SOLUTION OF ENTERPRISE CRISIS: POSSIBLE RESOLUTION OUTCOMES

  Posted on 04/10/2022

NEGOTIATED SETTLEMENT FOR THE SOLUTION OF ENTERPRISE CRISIS: POSSIBLE RESOLUTION OUTCOMES In the previous article, https://bit.ly/3UzQLXF, an i ...


  NEGOTIATED SETTLEMENT FOR THE RESOLUTION OF ENTERPRISE CRISIS: FACILITATIVE MEASURES FOR THE ENTREPRENEUR

  Posted on 23/09/2022

NEGOTIATED SETTLEMENT FOR THE RESOLUTION OF ENTERPRISE CRISIS: FACILITATIVE MEASURES FOR THE ENTREPRENEUR  On July 15, 2022, the new  ...


  BLOCKCHAIN, CRYPTOCURRENCIES AND NFT

  Posted on 12/09/2022

BLOCKCHAIN, CRYPTOCURRENCIES AND NFT In the previous article, https://bit.ly/3zJru3Z, we reported our thoughts regarding the possible  ...


  THE ROLE OF TECHNOLOGY IN THE ACCOUNTING INDUSTRY

  Posted on 09/08/2022

This article reports on what Luigi Carunchio said on the Finance, Investments and Cryptocurrencies portal, https://bit.ly/3zJru3Z, about the possible  ...


  COUNTRY INTERNATIONALIZATION FOCUS: THE UAE

  Posted on 21/07/2022

COUNTRY INTERNATIONALIZATION FOCUS: THE UAE Last January I participated in the Institutional Mission to Dubai, promoted by ApriEuropa in collab ...


  TRANSFER PRICING IN BUSINESS INTERNATIONALIZATION

  Posted on 07/07/2022

TRANSFER PRICING IN CORPORATE INTERNATIONALIZATION. The presence of business relationships between companies of the same multina ...


  DISCOUNT RATES IN APPRAISAL WORK: THE WACC

  Posted on 23/06/2022

DISCOUNT RATES IN THE APPRAISAL ACTIVITY: THE WACC As expressed in the previous article, https://bit.ly/3H7Q4yE, appraisal activity  ...


  ABOUT MINIMUM WAGE

  Posted on 13/06/2022

ABOUT THE MINIMUM WAGE...  The agreement reached in Europe on the minimum wage, which little affects our country, has reawakened the  ...


  DISCOUNT RATES IN APPRAISAL WORK: THE CAPM

  Posted on 09/06/2022

DISCOUNT RATES IN THE APPRAISAL ACTIVITY: THE CAPM One of the specific and most interesting activities of the Chartered Accountant and Statutory Au ...


  HEDGING PURPOSES OF DERIVATIVE INSTRUMENTS

  Posted on 26/05/2022

HEDGING PURPOSES OF DERIVATIVE INSTRUMENTS In the previous article, https://bit.ly/3wR8YoP, a general introduction to the world of de ...


  GENERAL INTRODUCTION DERIVATIVE INSTRUMENTS

  Posted on 12/05/2022

GENERAL INTRODUCTION DERIVATIVE INSTRUMENTS A possible item of financial fixed assets within the annual financial statements may be f ...


  PROFESSIONAL SOCCER CLUBS: PLAYERS' REGISTRATION RIGHTS

  Posted on 28/04/2022

PROFESSIONAL SOCCER CLUBS: PLAYERS' REGISTRATION RIGHTS CONTEXTUAL SITUATION Decree-Law 91 of 24/06/14, among other measures, introduced ...


  THE FINANCIAL STATEMENTS OF PROFESSIONAL SOCCER COMPANIES

  Posted on 14/04/2022

THE FINANCIAL STATEMENTS OF PROFESSIONAL SOCCER COMPANIES Football, over the years, has greatly increased its popularity, becomi ...


  THE IMPACT OF INFLATION ON TFR

  Posted on 01/04/2022

THE IMPACT OF INFLATION ON TFR The years prior to 2021 were characterized by low inflation and interest rates, a trend that was no longer felt in ...


  SUSTAINABILITY REPORT

  Posted on 30/03/2022

SUSTAINABILITY REPORT As briefly expressed in the previous article, the importance of issues relating to ESG factors has increased over the years ...


  GENERAL INTRODUCTION ESG THEM

  Posted on 24/03/2022

GENERAL INTRODUCTION ESG THEM Over the last few years, the financial and economic world has come closer to issues of public interest, in partic ...


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