Bilancio: il concetto di rilevanza
L’art. 2423 del c.c. costituisce il vertice della piramide che, con tutte le sue disposizioni, fissa le regole civlistiche per la formazione del bilancio, passando attraverso:
• l’art.2423-bis che detta i principi
• successivamente per la struttura dello stato patrimoniale e del conto economico… (segue)
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http://www.fiscal-focus.it/news,75529
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