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Modification of Budget Size Parameters for Companies

L’art. 16 of the Legislative Decree no. 125/2024, implementing the EU directive no. 2023/2775has changed the size limits for the preparation of the condensed, medium and consolidated financial statements. Without a specific effective date, the new limits should apply to financial years starting on or after 1 January 2024.

2024-09-24 23:34:59
#Modification #Budget #Size #Parameters #Companies

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