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, Giulia Geminiani, Matteo Aicardi | 8 May, 2026 | Publications
Article 3 of Decree-Law no. 38/2026 introduces a specific tax regime for negative goodwill recognised by IAS adopters in business transfer transactions. The amount recognised in the income statement is included in the IRES and IRAP tax base in five equal annual...
