{"id":3015,"date":"2022-04-26T09:48:43","date_gmt":"2022-04-26T07:48:43","guid":{"rendered":"http:\/\/www.studioaghem.com\/?p=3015"},"modified":"2022-04-26T09:48:44","modified_gmt":"2022-04-26T07:48:44","slug":"approfondimento-n-5-del-24-aprile-2022-corretta-rilevazione-delle-perdite-su-crediti","status":"publish","type":"post","link":"http:\/\/www.studioaghem.com\/?p=3015","title":{"rendered":"Approfondimento n. 5 del 24 aprile 2022 &#8211; Corretta rilevazione delle perdite su crediti"},"content":{"rendered":"<div dir=\"ltr\">\n<div>\n<div dir=\"ltr\">\n<div style=\"font-size: small; text-decoration: none; font-family: 'Calibri'; font-weight: normal; color: #000000; font-style: normal; display: inline;\">\n<div dir=\"ltr\">\n<div style=\"font-size: small; text-decoration: none; font-family: 'Calibri'; font-weight: normal; color: #000000; font-style: normal; display: inline;\">\n<div dir=\"ltr\">\n<div style=\"font-size: small; text-decoration: none; font-family: 'Calibri'; font-weight: normal; color: #000000; font-style: normal; display: inline;\">\n<div dir=\"ltr\">\n<div align=\"justify\">\n<div dir=\"ltr\">\n<div style=\"font-size: small; text-decoration: none; font-family: 'Calibri'; font-weight: normal; color: #000000; font-style: normal; display: inline;\">\n<div dir=\"ltr\">\n<div style=\"font-size: small; text-decoration: none; font-family: 'Calibri'; font-weight: normal; color: #000000; font-style: normal; display: inline;\">\n<div dir=\"ltr\">\n<div style=\"font-size: small; text-decoration: none; font-family: 'Calibri'; font-weight: normal; color: #000000; font-style: normal; display: inline;\">\n<div dir=\"ltr\">\n<div dir=\"ltr\">\n<div style=\"font-size: 12pt; font-family: 'Bookman Old Style'; color: #000000;\">\n<div align=\"justify\">\n<div dir=\"ltr\">\n<div style=\"font-size: 12pt; font-family: 'Bookman Old Style'; color: #000000;\">\n<div>\n<div dir=\"ltr\">\n<div style=\"font-size: small; text-decoration: none; font-family: 'Calibri'; font-weight: normal; color: #000000; font-style: normal; display: inline;\">\n<div dir=\"ltr\">\n<div style=\"font-size: small; text-decoration: none; font-family: 'Calibri'; font-weight: normal; color: #000000; font-style: normal; display: inline;\">\n<div dir=\"ltr\">\n<div style=\"font-size: small; text-decoration: none; font-family: 'Calibri'; font-weight: normal; color: #000000; font-style: normal; display: inline;\">\n<div dir=\"ltr\">\n<div style=\"font-size: small; text-decoration: none; font-family: 'Calibri'; font-weight: normal; color: #000000; font-style: normal; display: inline;\">\n<div dir=\"ltr\">\n<div dir=\"ltr\">\n<div align=\"justify\">\n<div dir=\"ltr\">\n<div dir=\"ltr\">\n<div align=\"justify\">\n<div dir=\"ltr\">\n<div style=\"font-size: small; text-decoration: none; font-family: 'Calibri'; font-weight: normal; color: #000000; font-style: normal; display: inline;\">\n<div dir=\"ltr\">\n<div dir=\"ltr\">\n<div style=\"font-size: 12pt; font-family: 'Bookman Old Style'; color: #000000;\">\n<div align=\"justify\">\n<div dir=\"ltr\">\n<div style=\"font-size: small; text-decoration: none; font-family: 'Calibri'; font-weight: normal; color: #000000; font-style: normal; display: inline;\">\n<div dir=\"ltr\">\n<div dir=\"ltr\">\n<div dir=\"ltr\">\n<div style=\"font-size: 12pt; font-family: 'Bookman Old Style'; color: #000000;\">\n<div align=\"justify\">\n<div dir=\"ltr\">\n<div style=\"font-size: 12pt; font-family: 'Bookman Old Style'; color: #000000;\">\n<div align=\"justify\">\n<div dir=\"ltr\">\n<div style=\"font-size: 12pt; font-family: 'Bookman Old Style'; color: #000000;\">\n<div align=\"justify\">\n<div dir=\"ltr\">\n<div style=\"font-size: 12pt; font-family: 'Bookman Old Style'; color: #000000;\">\n<div dir=\"ltr\">\n<div style=\"font-size: 12pt; font-family: 'Bookman Old Style'; color: #000000;\">\n<div dir=\"ltr\">\n<div style=\"font-size: 12pt; font-family: 'Bookman Old Style'; color: #000000;\">\n<div dir=\"ltr\">\n<div style=\"font-size: 12pt; font-family: 'Bookman Old Style'; color: #000000;\">\n<div align=\"justify\">\n<div dir=\"ltr\">\n<div dir=\"ltr\">\n<div dir=\"ltr\">\n<div dir=\"ltr\">\n<div dir=\"ltr\">\n<div style=\"font-size: 12pt; font-family: 'Bookman Old Style'; color: #000000;\">\n<p>L&#8217;approfondimenti tecnico che segue ripercorre in sole tre pagine le problematiche derivanti dalla <u>corretta rilevazione delle perdite su crediti<\/u> affinch\u00e9 esse possano essere \u201ctranquillamente\u201d dedotte dal reddito dell\u2019esercizio in cui si ha intenzione di dedurle.<\/p>\n<p>Vi chiediamo di porre soprattutto attenzione ai crediti \u201cfermi\u201d da tempo nell\u2019attivo dello Stato Patrimoniale e per i quali non avete mai preso iniziative di alcun tipo per il loro recupero: in mezzo alle miriadi di attenzioni che dobbiamo avere, occorrerebbe, soprattutto in questo periodo di bilanci, essere certi che le eventuali perdite siano deducibili sulla base di quanto ricordato<span style=\"font-size: revert;\">&#8230;. <\/span><em style=\"font-size: revert;\">continua<\/em><\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<div align=\"justify\"><\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<div align=\"justify\"><strong style=\"font-family: verdana, geneva, sans-serif; font-size: 12pt;\">download documento\u00a0completo<\/strong><\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<div>\n<div dir=\"ltr\">\n<div style=\"font-size: 12pt; font-family: 'Bookman Old Style'; color: #000000;\">\n<div align=\"justify\">\n<div align=\"justify\">\n<div class=\"page\" title=\"Page 1\">\n<div class=\"section\">\n<div class=\"layoutArea\">\n<div class=\"column\">\n<p><span style=\"font-family: verdana, geneva, sans-serif;\">(formato pdf.zip)<\/span><br \/>\n<span style=\"font-family: verdana, geneva, sans-serif;\"><strong><a href=\"http:\/\/www.studioaghem.com\/news\/2022\/approfondimenti2022\/approfondimento052022.zip\">approfondimento052022.zip<\/a><\/strong><\/span><\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>L&#8217;approfondimenti tecnico che segue ripercorre in sole tre pagine le problematiche derivanti dalla corretta rilevazione delle perdite su crediti affinch\u00e9 esse possano essere \u201ctranquillamente\u201d dedotte dal reddito dell\u2019esercizio in cui si ha intenzione di dedurle. Vi chiediamo di porre soprattutto attenzione ai crediti \u201cfermi\u201d da tempo nell\u2019attivo dello Stato Patrimoniale e per i quali non &hellip; <\/p>\n<p class=\"link-more\"><a href=\"http:\/\/www.studioaghem.com\/?p=3015\" class=\"more-link\">Leggi tutto<span class=\"screen-reader-text\"> &#8220;Approfondimento n. 5 del 24 aprile 2022 &#8211; Corretta rilevazione delle perdite su crediti&#8221;<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[4],"tags":[],"class_list":["post-3015","post","type-post","status-publish","format-standard","hentry","category-approfondimenti"],"_links":{"self":[{"href":"http:\/\/www.studioaghem.com\/index.php?rest_route=\/wp\/v2\/posts\/3015","targetHints":{"allow":["GET"]}}],"collection":[{"href":"http:\/\/www.studioaghem.com\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"http:\/\/www.studioaghem.com\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"http:\/\/www.studioaghem.com\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"http:\/\/www.studioaghem.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=3015"}],"version-history":[{"count":1,"href":"http:\/\/www.studioaghem.com\/index.php?rest_route=\/wp\/v2\/posts\/3015\/revisions"}],"predecessor-version":[{"id":3016,"href":"http:\/\/www.studioaghem.com\/index.php?rest_route=\/wp\/v2\/posts\/3015\/revisions\/3016"}],"wp:attachment":[{"href":"http:\/\/www.studioaghem.com\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=3015"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"http:\/\/www.studioaghem.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=3015"},{"taxonomy":"post_tag","embeddable":true,"href":"http:\/\/www.studioaghem.com\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=3015"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}