by A&P, Achille Mazzanti | 10 Jun, 2026 | Publications
A contribution published in Bilancio, vigilanza e controlli no. 5/2026 examines the timing for the approval of financial statements in distressed companies, focusing on the relationship between statutory deadlines, the going concern assumption and the quality of...
by A&P, Matteo Aicardi, Fabrizio Ricci | 22 Sep, 2025 | Publications
A contribution published in il fisco – Wolters Kluwer no. 37/2025 examines the corporate, accounting and tax implications of an accounting-negative demerger through spin-off. The analysis addresses a transaction of growing practical relevance, highlighting...
