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le relazioni degli organi di controllo al bilancio d'esercizio 2014

LE RELAZIONI DEGLI ORGANI DI CONTROLLO AL BILANCIO D'ESERCIZIO 2014 Autore:
Editore: EUROCONFERENCE
Anno di Pubblicazione: 2014
ISBN: 9788873735885
Disponibilità: Disponibile in 3 giorni
Prezzo: € 60,00

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RELAZIONI DEGLI ORGANI DI CONTROLLO AL BILANCIO D'ESERCIZIO 2014

In Sintesi:

Il manuale analizza la relazione del collegio sindacale ex art.2429 c.c. e
il giudizio sul bilancio ex D.Lgs. n.39/10 attraverso numerose
esemplificazioni, richiami di informativa e rilievi. La prima parte
approfondisce le funzioni di vigilanza attribuite dal legislatore al
collegio sindacale entrando nel merito degli aspetti operativi del
controllo e fornendo suggerimenti ed esemplificazioni per un efficace
esercizio della vigilanza. Gli autori ne analizzano la fattispecie
utilizzando numerosi casi tratti dalle relazioni dei collegi sindacali
delle società. La seconda parte del manuale si pone l’obiettivo di
fornire una guida operativa per la redazione della relazione del
revisore attraverso l’analisi delle circostanze e delle situazioni che
ne influenzano il giudizio (ovvero i casi tipici di “richiami di
informativa”, “rilievi”, “incertezza” e “limitazioni”) tratti dall’esame
dei giudizi emessi sui bilanci delle società quotate.
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