AUTHORS: Sylvain Rousmant and Marco Rescigno
PUBLISHING COMPANY: Gruppo Il Sole 24 Ore - Guida alla Contabilità & Bilancio (Guide to Accounting and Financial Statements)
DESCRIPTION: The auditing of the Group’s consolidated financial statements requires the auditor to express a final opinion by organising the planning of the audit activities in terms of understanding the various items included in the Group's financial statements, evaluation and weighing of the risks which will be more complex than the activities carried out for the audit of a company's separate financial statements.
AUTHORS: Marco Rescigno
PUBLISHING COMPANY: Gruppo Il Sole 24 Ore - Quotidiano del Fisco Norme & Tributi (Taxation Newspaper - Regulations and Taxes)
DESCRIPTION: Leg. Decree no. 135/2016 brought some changes to Leg. Decree no. 39/2010 also with regard to statutory audit activities carried out within corporate groups that prepare consolidated financial statements. The identification of the reference standards for the preparation of consolidated financial statements and the correct definition of the control structure for the various members of the group have an impact on the activity that the auditor will have to carry out in order to express his opinion on the consolidated financial statements.
AUTHORS: Marco Rescigno
PUBLISHING COMPANY: Gruppo Il Sole 24 Ore - Guida alla Contabilità & Bilancio (Guide to Accounting and Financial Statements)
DESCRIPTION: Leg Decree no. 135/2016 brought some changes to Leg. Decree no. 39/2010 also regarding the audit activities carried out within corporate groups that prepare consolidated financial statements. The identification of the reference standards for the preparation of consolidated financial statements and the correct definition of the control structure for the various members of the group have an impact on the activity that the auditor will have to carry out in order to express his opinion on the consolidated financial statements.
AUTHORS: Paola Carrara
PUBLISHING COMPANY: Gruppo Il Sole 24 Ore - Guida alla Contabilità & Bilancio (Guide to Accounting and Financial Statements)
DESCRIPTION: The draft of the new Accounting Standard no. 29 provides for the effects deriving from changes in accounting standards to be entered among the retained earnings. Consequent impacts on the accounting representation of changes deriving from the enactment of Leg. Decree no. 139 of 18 August 2015.
