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STUDIO DORIGHELLI

PRINCIPI CONTABILI SOCIETà COOPERATIVE: IN CONSULTAZIONE LE PROPOSTE DI EMENDAMENTI OIC


Le società cooperative che redigono il bilancio secondo le disposizioni del codice civile applicano i principi contabili nazionali emanati dall’OIC. L'Organismo Italiano di Contabilità (OIC) ha pubblicato in consultazione proposte di emendamenti ai principi contabili nazionali, con lo scopo di disciplinare alcuni istituti tipici delle società cooperative. Il documento elenca gli emendamenti ai principi contabili nazionali che si rendono necessari al fine di disciplinare alcuni istituti tipici delle società cooperative. Dato il numero limitato di tali specificità, precisa l'OIC, si è preferito intervenire con degli emendamenti ai principi contabili nazionali, piuttosto che con la predisposizione di un principio contabile ad hoc per le società cooperative. Si tratta, in particolare, di: Emendamenti all’OIC 28 – Patrimonio netto   Emendamenti all’OIC 9 - svalutazioni per perdite durevoli di valore delle immobilizzazioni materiali e immateriali  Emendamenti all’OIC 12 – composizione e schemi del bilancio di esercizio  Eventuali commenti dovranno essere inviati entro il 16 luglio 2021 all’indirizzo e-mail staffoic@fondazioneoic.it. Fonte: https://www.fondazioneoic.eu
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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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