Articles and more

The article analyses the accounting and tax aspects of the sale of company.

The cash flow of a company cannot be easily understood form the balance sheet and the income statement.

The treatment of losses in case of both simplified accounting and ordinary accounting has been unified

Some M&A operations are not relevant for the calculation of current taxes, but they give rise to deferred taxation

Events occurred after the FY closing date are those events that occur between the FY closing date and the Financial Statements preparation date

New Taxonomy to be used for ordinary and consolidated financial statements closed at 31/12/2018 now available.

As every year, 2019 will be full of updates that will challenge economic operators on many fronts

The principle of substance over form in the FS has acquired full tax relevance

Insurance companies must provide a fund for claims at the end of each fiscal year to pay outstanding claims

Giulio Tedeschi co-authored a volume on financial statements and domestic accounting principles

On 16 March 2017, Giulio Tedeschi will speak at a conference on the current landscape of reporting standards.

Giulio Tedeschi, Partner at Bernoni Grant Thornton and Contract Professor of Best practice methodology with the Department of Economics at Università Cattolica in Milan, collaborated in drafting the volume “Il bilancio di esercizio: profili aziendali, giuridici e principi contabili” (Financial Statements: corporate and legal issues and accounting principles), by Prof. Angelo Palma, published by Giuffrè. In particular, he authored chapter XII: “from operating income to taxable income”.