PROVVEDIMENTO 2 agosto 2016 - Disposizioni per gli intermediari non IFRS, ai fini della redazione del bilancio dell'impresa e del bilancio consolidato. (16A07396)
LA BANCA D'ITALIA "Il bilancio degli intermediari non IFRS" Visto l'art. 43, primo comma, del decreto legislativo 18 agosto 2015, n. 136 che, con riferimento agli intermediari non IFRS, come definiti all'art. 1, comma 1, lettera d) del medesimo decreto legislativo, attribuisce alla Banca d'Italia il potere di emanare disposizioni relativamente alle forme tecniche, su base individuale e su base consolidata, dei bilanci e delle situazioni dei conti destinate al pubblico, nonche' alle modalita' e ai termini della pubblicazione delle situazioni dei conti;
Emana le disposizioni allegate, alle quali gli intermediari non IFRS si attengono per la redazione del bilancio dell'impresa e del bilancio consolidato, che costituiscono parte integrante del presente provvedimento. Tali disposizioni si applicano a partire dal bilancio dell'impresa e dal bilancio consolidato relativi all'esercizio chiuso o in corso al 31 dicembre 2016, salvo le eccezioni di seguito indicate. Le informazioni della...
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