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STUDIO DORIGHELLI

LE LINEE GUIDA ASSIREVI PER LA RELAZIONE SULLA DICHIARAZIONE NON FINANZIARIA ('DNF') DLGS. 254/2016


ASSIREVI ha pubblicato il documento di ricerca n. 254 che contiene le linee guida per le attività richieste al revisore ai fini dell’emissione della relazione sulla dichiarazione non finanziaria (“DNF”) prevista dagli artt. 3 e 4 del DLgs. 254/2016. Rispetto alla precedente versione (documento di ricerca n. 226 – febbraio 2019), ASSIREVI ha incluso nel documento un esempio di relazione del revisore relativa all’assurance in forma cosiddetta “mista” (ovvero con reasonable assurance su alcune specifiche informazioni contenute nella DNF e limited assurance sulle restanti informazioni della stessa), così come consentito dal Regolamento adottato da CONSOB con delibera n. 20267 del 18 gennaio 2018. Il documento può trovare applicazione, con i necessari adeguamenti, anche alle DNF predisposte su base volontaria da società non rientrati negli Enti di interesse pubblico rilevanti.
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The data controller is Studio Dorighelli, who states that the data acquired in this manner will be handled as follows:

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  • 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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  • 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.

Dove siamo

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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