A contribution published in Bilancio, vigilanza e controlli no. 6/2026 examines the role of interim financial statements prepared under the new OIC 30 within the framework of adequate organisational, administrative and accounting structures. In addition to updating the accounting rules for interim reporting, the standard provides directors and supervisory bodies with a recognised technical benchmark for periodic reporting and the timely monitoring of crisis indicators pursuant to Article 2086 of the Italian Civil Code and Article 3 of the Italian Crisis and Insolvency Code.
Published in Bilancio, vigilanza e controlli no. 6/2026 by Euroconference.
