AUTHORS: Marco Rescigno
PUBLISHING COMPANY: Gruppo Il Sole 24 Ore - Guida alla Contabilità & Bilancio (Guide to Accounting and Financial Statements)

DESCRIPTION: With sentence no. 29885/2017, the Court of Cassation upheld the conviction against an entrepreneur for the crime of improper bankruptcy deriving from false accounting, aligning itself with what was already confirmed in the United Sections (sentence no. 22474/2016) on “false evaluation” and on the technical value that OICs have in the preparation of financial statements.