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LE PASSIVITà POTENZIALI: VALUTAZIONE ED ISCRIZIONE IN BILANCIO


"Un'analisi su un argomento molto dibattuto e che offre degli spunti di riflessione per guidare l'estensore del bilancio verso una più congrua collocazione di quelle che, non essendo considerate passività certe, devono essere, nelle loro differenti gradazioni, richiamate in bilancio mediante l'apposizione in un fondo rischi, piuttosto che in nota integrativa". Su questa tematica si concentra l'approfondimento "Le passività potenziali: valutazione ed iscrizione in bilancio" realizzato dal Consiglio e dalla Fondazione Nazionale dei Commercialisti. In Premessa viene posta l'attenzione sull'art. 2423 - secondo comma - del codice civile che, in tema di "chiarezza"," veridicità" e "correttezza", in alcune circostanze ci pone di fronte alla necessità di valutare determinate poste di bilancio a cui si correla un "rischio" (ad esempio, crediti di difficile esigibilità) o più semplicemente una "garanzia", reale e non, (ad esempio un bene immobile gravato da ipoteca), che potrebbe tramutarsi in rischio concreto (ad esempio, l'escussione dell'immobile). L'approfondimento, in particolare, si sofferma sulla differenza tra passività "probabile", iscrivibile in un fondo rischi, e passività "possibile" da richiamare in nota integrativa, o passività "remota", che non richiede alcuna informativa di bilancio. Il tutto al fine di stabilire in quale circostanza il rischio, riconducibile anche ad una garanzia, debba essere tradotto in una passività "probabile", "possibile" o "remota". Fonte: https://www.fondazionenazionalecommercialisti.it
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Studio Dorighelli
Corso Bettini, 58
38068 Rovereto (TN)
Tel: (+39) 0464 434955
Fax: (+39) 0464 316095
info@studiodorighelli.it

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Statement on the GDPR (General Data Protection Regulations)

If subscribing to the Newsletter, you must confirm your registration by means of a confirmatory mail sent to the recorded address.  In such case, handling includes:

  • the creation of a group user profile, a status, preferences as indicated and deduced from the information provided in the form and subsequent independent profiles.
  • use of the data for electronic notices (email, whatsapp) and not (paper) for informational/commercial purposes.
  • Use of the email for the creation of marketing campaigns and personallized information, digital and non-digital
  • the complete privacy policy may be found at the link www.studiodorighelli.it/privacy. For information or requests, you may write to the following electronic mail address: info@studiodorighelli.it.

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