Alcune riflessioni sulla nuova disciplina del bilancio d'esercizio

The statutory year-end balance has had many changes from a national and european point of view. The economical and management interpretation of those news puts some doubts and questions, which have to be cleared up, for drawing the attention of the experts. The really delicate subjects are the ones relative to leasing, to foreign exchange operations and intangible fixed assets. The author stresses the non-systematic nature of the reform, expecially relating the very near european harmonization.