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Agostino Soave, Presidente Odcec Salerno</p> <p> <strong>Modera</strong><br /> Dott. Angelo Fiore, Odcec Salerno</p> <p> <strong>Introduce</strong><br /> Dott. Marco Amoroso, Odcec Salerno</p> <p> <strong>Relatore</strong><br /> Dott. Marco Rossi, GFL</p> <p> <strong>Programma</strong><br /> • Correzione degli errori:<br /> ▪ Disciplina prevista dal principio contabile OIC 29;<br /> ▪ Nuova disciplina di correzione degli errori per bilanci revisionati;<br /> • Valutazione dei titoli non immobilizzati:<br /> ▪ Nuova deroga alla svalutazione;<br /> ▪ Documento interpretativo 11 emesso dall’OIC;<br /> • Sospensione ammortamenti e sterilizzazione perdite: nuova proroga;<br /> • Le aree critiche dei bilanci al 31 dicembre 2022:<br /> ▪ Aumento dei costi delle materie prime ed energia e conseguente aumento dei debiti verso fornitori;<br /> ▪ Attenzione alla valorizzazione delle rimanenze;<br /> ▪ Impatti del conflitto Russo-Ucraino;<br /> ▪ Recuperabilità degli attivi:<br /> o Immobilizzazioni: OIC 9;<br /> o Crediti verso clienti: presumibile valore di realizzo;<br /> o Valutazione della continuità aziendale e crisi di impresa;<br /> • Il nuovo framework contabile per i ricavi: highlights dell’OIC 34 in bozza;<br /> • Organi di controllo: “ultima chiamata” per la nomina.</p> <p> <strong>Accreditamento</strong><br /> Dott. Giuseppe Arleo, Delegato alla Formazione. Evento accreditato dall’Odcec di Salerno</p> <p> <strong>PARTECIPAZIONE GRATUITA</strong></p> <div style="position:absolute; top:0px; right:0px;"><a href="/media/1681291128.pdf" target="_blank"><svg xmlns="http://www.w3.org/2000/svg" width="30" viewBox="0 0 33.85 45.475"> <g id="PDF" transform="translate(-944 -517.977)"> <g id="Group_6" data-name="Group 6" transform="translate(-1759.767 347.708)"> <g id="Group_2" data-name="Group 2"> <g id="Group_1" data-name="Group 1"> <path id="Path_1" data-name="Path 1" d="M2736.024,214.744h-30.685a.572.572,0,0,1-.572-.572V171.864a.572.572,0,0,1,.572-.572h19.524a.572.572,0,0,1,.571.572v10.355h10.59a.572.572,0,0,1,.572.572v31.381A.572.572,0,0,1,2736.024,214.744Z" fill="none" stroke="#133371" stroke-linecap="round" stroke-miterlimit="10" stroke-width="2" /> </g> </g> <g id="Group_4" data-name="Group 4"> <g id="Group_3" data-name="Group 3"> <path id="Path_2" data-name="Path 2" d="M2736.024,183.362h-11.161a.572.572,0,0,1-.572-.571V171.864a.572.572,0,0,1,.972-.409l11.161,10.927a.572.572,0,0,1-.4.98Z" fill="#fff" stroke="#133371" stroke-linecap="round" stroke-miterlimit="10" stroke-width="2" /> </g> </g> <g id="Group_5" data-name="Group 5"> <path id="Path_3" data-name="Path 3" d="M2713.7,194.955h-.78v2.982h-1.38v-7.951h1.908a4.373,4.373,0,0,1,1.224.161,2.669,2.669,0,0,1,.948.483,2.167,2.167,0,0,1,.612.792,2.588,2.588,0,0,1,.216,1.09,2.618,2.618,0,0,1-.168.941,2.173,2.173,0,0,1-.5.775,2.4,2.4,0,0,1-.858.53A3.448,3.448,0,0,1,2713.7,194.955Zm-.06-3.841h-.372a1.43,1.43,0,0,0-.348.042v2.635c.112.007.23.011.354.011h.39a1.264,1.264,0,0,0,.978-.358,1.48,1.48,0,0,0,.33-1.039,1.421,1.421,0,0,0-.294-.932A1.28,1.28,0,0,0,2713.638,191.114Z" fill="#133371" /> <path id="Path_4" data-name="Path 4" d="M2717.91,190.028a2.13,2.13,0,0,1,.492-.042h1.956a6.433,6.433,0,0,1,1.914.239,3.566,3.566,0,0,1,1.242.654,3.14,3.14,0,0,1,.924,1.394,5.777,5.777,0,0,1,.288,1.871,5.484,5.484,0,0,1-.2,1.482,2.918,2.918,0,0,1-.708,1.245,3.514,3.514,0,0,1-1.4.852,6.985,6.985,0,0,1-2.286.316h-1.08a6.784,6.784,0,0,1-1.14-.1Zm2.556,6.894a2.834,2.834,0,0,0,2.119-.692,3.192,3.192,0,0,0,.666-2.259,4.947,4.947,0,0,0-.139-1.237,2.02,2.02,0,0,0-.474-.891,2.061,2.061,0,0,0-.9-.537,4.677,4.677,0,0,0-1.4-.18h-1.045v5.761a6.075,6.075,0,0,0,.648.035Z" fill="#133371" /> <path id="Path_5" data-name="Path 5" d="M2730.042,194.342h-2.269v3.6h-1.38v-7.92h4.525v1.2h-3.145v1.921h2.269Z" fill="#133371" /> </g> </g> </g> </svg></a></div></div> </div> <div class="clearfix"></div> </div> <div class="clearfix"></div> </div> </div> </div> <div class="clearfix"></div> </div> </section> </section> <script type="text/javascript" id="gfl-ff-script" ff-name="gfl" src="https://cliente.giuffre.it/hf2/Scripts/ffimport.js" ></script> </div> <script type='text/javascript' src='https://ajax.googleapis.com/ajax/libs/jquery/3.3.1/jquery.min.js'></script> <script src="https://cdn.jsdelivr.net/npm/popper.js@1.16.0/dist/umd/popper.min.js"></script> <!--<script src="/js/codemirror.js"></script> <script src="/assets/js/htmlmixed.js"></script>--> <script type="text/javascript" src="/js/stellarnav.js"></script> <script src="/js/owl.carousel.min.js"></script> <!--<script src="/js/customLoader.js"></script>--> <script type="text/javascript"> jQuery('.openall').click(function() { jQuery('.openall').hide(); 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