{"id":49435,"date":"2016-12-29T23:00:00","date_gmt":"2016-12-29T22:00:00","guid":{"rendered":"http:\/\/smeupnew.it\/magazine\/blog\/rendiconto_finanziario\/"},"modified":"2016-12-29T23:00:00","modified_gmt":"2016-12-29T22:00:00","slug":"rendiconto_finanziario","status":"publish","type":"post","link":"https:\/\/www.smeup.com\/magazine\/blog\/rendiconto_finanziario\/","title":{"rendered":"Rendiconto Finanziario"},"content":{"rendered":"<p>Lo scorso 22 dicembre l\u2019Organismo Italiano Contabilit\u00e0 ha reso ufficiali le regole contabili da applicare nella redazione dei bilanci con inizio dal 1\u00b0gennaio 2016.<\/p>\n<p>In particolare l\u2019OIC 12, riprendendo le disposizioni del nuovo articolo 2423 del Codice civile, prevede che tutti i prossimi bilanci in forma estesa siano composti dallo stato patrimoniale, dal conto economico, dalla nota integrativa e dal rendiconto finanziario. Quest\u2019ultimo documento, quindi, non sar\u00e0 pi\u00f9 uno schema consigliato all\u2019interno della nota integrativa ma diverr\u00e0 un prospetto obbligatorio a parte.Sono previste eccezioni solo per le aziende che redigono il bilancio in forma abbreviata e per le microimprese.<\/p>\n<p>Il laboratorio Sme.UP \u00e8 gi\u00e0 al lavoro per l\u2019implementazione degli schemi previsti all\u2019interno dell\u2019OIC 10 sia per il metodo diretto che per il metodo indiretto.\u00a0<br \/>Terremo aggiornati i clienti sul rilascio dei relativi aggiornamenti.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Lo scorso 22 dicembre l\u2019Organismo Italiano Contabilit\u00e0 ha reso ufficiali le regole contabili da applicare nella redazione dei bilanci con inizio dal 1\u00b0gennaio 2016. Scopri di pi\u00f9<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-49435","post","type-post","status-publish","format-standard","hentry","category-news-da-smeup"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Rendiconto Finanziario - Magazine<\/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:\/\/www.smeup.com\/magazine\/blog\/rendiconto_finanziario\/\" \/>\n<meta property=\"og:locale\" content=\"it_IT\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Rendiconto Finanziario - Magazine\" \/>\n<meta property=\"og:description\" content=\"Lo scorso 22 dicembre l\u2019Organismo Italiano Contabilit\u00e0 ha reso ufficiali le regole contabili da applicare nella redazione dei bilanci con inizio dal 1\u00b0gennaio 2016. 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