{"id":7503,"date":"2020-04-01T12:53:23","date_gmt":"2020-04-01T10:53:23","guid":{"rendered":"https:\/\/dev.andersen.dotandmedia.com\/il-sole-24-ore-reporting-the-emergency-in-corporate-information-accompanying-financial-statements\/"},"modified":"2020-06-26T12:51:16","modified_gmt":"2020-06-26T10:51:16","slug":"il-sole-24-ore-reporting-the-emergency-in-corporate-information-accompanying-financial-statements","status":"publish","type":"post","link":"https:\/\/dev.andersen.dotandmedia.com\/en\/il-sole-24-ore-reporting-the-emergency-in-corporate-information-accompanying-financial-statements\/","title":{"rendered":"Il Sole 24 Ore – Reporting the emergency in corporate information accompanying financial statements"},"content":{"rendered":"

Il Sole 24 Ore, Norme & Tributi<\/a>, today published an in-depth report by Marta Pasqui, <\/a>Andersen\u00a0chartered accountant, on how to report certain situations – such as the Covid-19 emergency – in the corporate information accompanying the financial statements<\/strong>.<\/p>\n

The events related to the coronavirus are to be considered post-balance sheet events<\/strong> that do not affect the financial statements at 31.12.2019. However, they are significant and therefore to be reported for their likely impact on the company’s economic, equity and financial position<\/strong>.<\/p>\n

Pasqui points out that this information should be reported in the analyses included in the Report on Operations regarding the evolution of data in 2020.<\/p>\n

The notes to the financial statements – in accordance with Article 2427 of the Italian Civil Code – must highlight, among other things, all the information concerning “the nature and the equity, financial and economic effect of significant events occurring after the end of the financial year”. In the Report on Operations – according to art. 2428 – the most important threats to which the company is subject should be highlighted, analysing the possible evolution of operations<\/strong>.<\/p>\n

In the attached article, details of significant events in the absence of which the notes to the financial statements and the Report on Operations may be incomplete.<\/p>\n

It is also essential to assess the relevance of the events from a going concern perspective (business continuity)<\/strong>. If going concern is not assured at the time the financial statements are prepared, the company must prepare information on the accounting policies adopted for the preparation of the financial statements in the absence of the going concern assumption.<\/p>\n

The new Code of Business Crisis and Insolvency requires this “internal reporting”, which is not included in the list of extensions established by Decree-Law 9\/2020 for reporting obligations to Ocri and, therefore, in force since 15.08.2020. (See our in-depth analysis on extensions and postponements for the business crisis<\/a>)<\/p>\n","protected":false},"excerpt":{"rendered":"

Il Sole 24 Ore, Norme & Tributi, today published an in-depth report by Marta Pasqui, Andersen\u00a0chartered accountant, on how to report certain situations – such as the Covid-19 emergency – in the corporate information accompanying the financial statements. The events related to the coronavirus are to be considered post-balance sheet events that do not affect […]<\/p>\n","protected":false},"author":8,"featured_media":7981,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[],"tags":[],"class_list":["post-7503","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry"],"acf":[],"yoast_head":"\nIl Sole 24 Ore - Reporting the emergency in corporate information accompanying financial statements - Andersen Italy<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/dev.andersen.dotandmedia.com\/en\/il-sole-24-ore-reporting-the-emergency-in-corporate-information-accompanying-financial-statements\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Il Sole 24 Ore - Reporting the emergency in corporate information accompanying financial statements - Andersen Italy\" \/>\n<meta property=\"og:description\" content=\"Il Sole 24 Ore, Norme & Tributi, today published an in-depth report by Marta Pasqui, Andersen\u00a0chartered accountant, on how to report certain situations – such as the Covid-19 emergency – in the corporate information accompanying the financial statements. 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