Gianni Mario Colombo, associate of Farrelly Caizzone, has recently published the e-book “Social enterprises – Accounting and fiscal aspects” on the Italian Third Sector reform and its impact on fiscal and accounting aspects of nonprofit organizations.
One of our associates, the chartered accountant Gianni Mario Colombo, has written with Maurizio Setti the e-book “Social enterprises – Accounting and fiscal aspects – With respect to the legislative decree n. 112/2017 and the legislative decree n. 95/2018” (Le imprese sociali- Aspetti contabili e fiscali – Aggiornato con il D. Lgs. N. 112/2017 e il D. Lgs. N. 95/2018).
The e-book, available on the WKI shop, explores the Italian Third Sector reform, which is now entering into its operational phase pushed by the recent legislation decrees, the n. 112/2017 and the n. 95/2018.
The book also assesses the impact of this reform on the fiscal and accounting aspects of the Italian nonprofit organizations.
The main topics of this e-book are:
- Accountability of the social enterprise;
- Financial statements and social report;
- Taxation of the social enterprise for the purposes of direct taxes;
- Comparison with recent and similar social legislation: start up with a social vocation and benefit society;
- Extraordinary operations of management of social enterprises.
- Title: “Social enterprises. Accounting and fiscal aspects – with respect to the legislative decree n. 112/2017 and the legislative decree n. 95/2018”
- Authors: Colombo Gianni Mario, Setti Maurizio
- Publishing house: IPSOA
- Year: 2018
- Price: € 19,90
Available on WKI.