I fatti materiali rilevanti non veri nei bilanci redatti secondo i principi contabili nazionali ed internazionali

ABSTRACT:

The authors return to the topic related to the offence of false corporate communications, which was examined in a previous paper published in this Journal. The jurisprudence on the subject reflects rulings based on differing interpretations related to the regulatory changes of 2015; even the related doctrine is not consistent. This paper analyses the phenomenon from a legal and business economics standpoint, considering the financial statements of companies that apply the provisions of the Italian Civil Code, as well as those prepared under international accounting standards. In both cases, differences are found in the possible interpretations and applications of the regulation.