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CONTABILIZZAZIONE DEI RICAVI: CHIARIMENTI DALL'OIC


L'Organismo italiano di contabilità (OIC) segnala che, nella Newsletter di giugno 2017 da poco pubblicata, è contenuta una bozza di risposta ad una richiesta di chiarimento in merito alla presentazione dei ricavi. Nello specifico, la richiesta di chiarimenti è relativa alla presentazione dei ricavi da vendita riferiti a società che operano secondo i seguenti business model: acquisto di materie prime e contestuale rivendita; acquisto di materie prime e vendita successiva con stipula di contratti derivati di copertura per neutralizzare il rischio prezzo. In risposta l'OIC precisa che: laddove la società non assuma alcun rischio e beneficio rilevante non iscrive in bilancio né il ricavo della vendita né il costo d'acquisto della materia prima. Iscrive, invece, le commissioni ad essa spettanti e i ricavi derivanti da eventuali servizi prestati; laddove la società assuma rischi e benefici relativi all'acquisizione della materia prima, ancorché con rischio di prezzo neutralizzato da contratti derivati di copertura, la società rileva i ricavi della vendita ed i costi d'acquisto della materia prima ed i derivati sono contabilizzati ai sensi dell'OIC 32. Entro l'8 settembre 2017 sarà possibile inviare osservazioni sulla bozza all'indirizzo e-mail oic@fondazioneoic.it. Fonte: http://www.fondazioneoic.eu
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Studio Dorighelli
Corso Bettini, 58
38068 Rovereto (TN)
Tel: (+39) 0464 434955
Fax: (+39) 0464 316095
info@studiodorighelli.it

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Statement on the GDPR (General Data Protection Regulations)

If subscribing to the Newsletter, you must confirm your registration by means of a confirmatory mail sent to the recorded address.  In such case, handling includes:

  • the creation of a group user profile, a status, preferences as indicated and deduced from the information provided in the form and subsequent independent profiles.
  • use of the data for electronic notices (email, whatsapp) and not (paper) for informational/commercial purposes.
  • Use of the email for the creation of marketing campaigns and personallized information, digital and non-digital
  • the complete privacy policy may be found at the link www.studiodorighelli.it/privacy. For information or requests, you may write to the following electronic mail address: info@studiodorighelli.it.

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