Il blog dello Studio Carollo
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Revisione LegaleQuando la revisione legale dei conti è obbligatoria per una S.r.l.
Soglie, parametri e tempistiche: quando una S.r.l. deve nominare il revisore o il collegio sindacale.
Leggi l’articolo'%2F%3E%3Crect%20width%3D'800'%20height%3D'500'%20fill%3D'url(%23p)'%2F%3E%3Crect%20width%3D'800'%20height%3D'500'%20fill%3D'url(%23gl)'%2F%3E%3Cg%20fill%3D'none'%20stroke%3D'%23ffffff'%20stroke-opacity%3D'0.10'%20stroke-width%3D'1.5'%3E%3Ccircle%20cx%3D'515'%20cy%3D'248'%20r%3D'150'%2F%3E%3Ccircle%20cx%3D'515'%20cy%3D'248'%20r%3D'205'%2F%3E%3C%2Fg%3E%3Ccircle%20cx%3D'515'%20cy%3D'248'%20r%3D'118'%20fill%3D'%2356cdd6'%20fill-opacity%3D'0.14'%2F%3E%3Cg%20transform%3D'translate(515%20248)'%20fill%3D'none'%20stroke%3D'%23ffffff'%20stroke-opacity%3D'0.95'%20stroke-width%3D'7'%20stroke-linecap%3D'round'%20stroke-linejoin%3D'round'%3E%3Cline%20x1%3D'-82'%20y1%3D'72'%20x2%3D'82'%20y2%3D'72'%2F%3E%3Cline%20x1%3D'-54'%20y1%3D'72'%20x2%3D'-54'%20y2%3D'28'%2F%3E%3Cline%20x1%3D'-12'%20y1%3D'72'%20x2%3D'-12'%20y2%3D'-4'%2F%3E%3Cline%20x1%3D'30'%20y1%3D'72'%20x2%3D'30'%20y2%3D'-30'%2F%3E%3Cpolyline%20points%3D'-66%2C14%20-20%2C-22%2024%2C-44%2076%2C-74'%2F%3E%3Cpolyline%20points%3D'52%2C-74%2076%2C-74%2076%2C-50'%2F%3E%3C%2Fg%3E%3Crect%20x%3D'62'%20y%3D'388'%20width%3D'46'%20height%3D'46'%20rx%3D'9'%20fill%3D'none'%20stroke%3D'%23ffffff'%20stroke-opacity%3D'0.55'%20stroke-width%3D'1.6'%2F%3E%3Ctext%20x%3D'85'%20y%3D'419'%20text-anchor%3D'middle'%20font-family%3D'Georgia%2C%20serif'%20font-size%3D'21'%20font-weight%3D'700'%20fill%3D'%23ffffff'%20fill-opacity%3D'0.92'%3ESC%3C%2Ftext%3E%3Ctext%20x%3D'124'%20y%3D'410'%20font-family%3D'Inter%2C%20Arial%2C%20sans-serif'%20font-size%3D'15'%20letter-spacing%3D'3'%20font-weight%3D'600'%20fill%3D'%23ffffff'%20fill-opacity%3D'0.80'%3ECONTROLLO%20DI%20GESTIONE%3C%2Ftext%3E%3Crect%20x%3D'124'%20y%3D'423'%20width%3D'40'%20height%3D'3'%20rx%3D'2'%20fill%3D'%2356cdd6'%2F%3E%3C%2Fsvg%3E)
Controllo di GestioneControllo di gestione: trasformare i dati in decisioni
Budget, analisi dei costi e marginalità per commessa per decidere con numeri reali e tempestivi.
Leggi l’articolo'%2F%3E%3Crect%20width%3D'800'%20height%3D'500'%20fill%3D'url(%23p)'%2F%3E%3Crect%20width%3D'800'%20height%3D'500'%20fill%3D'url(%23gl)'%2F%3E%3Cg%20fill%3D'none'%20stroke%3D'%23ffffff'%20stroke-opacity%3D'0.10'%20stroke-width%3D'1.5'%3E%3Ccircle%20cx%3D'515'%20cy%3D'248'%20r%3D'150'%2F%3E%3Ccircle%20cx%3D'515'%20cy%3D'248'%20r%3D'205'%2F%3E%3C%2Fg%3E%3Ccircle%20cx%3D'515'%20cy%3D'248'%20r%3D'118'%20fill%3D'%235fd39a'%20fill-opacity%3D'0.14'%2F%3E%3Cg%20transform%3D'translate(515%20248)'%20fill%3D'none'%20stroke%3D'%23ffffff'%20stroke-opacity%3D'0.95'%20stroke-width%3D'7'%20stroke-linecap%3D'round'%20stroke-linejoin%3D'round'%3E%3Cpath%20d%3D'M-8%2076%20C%20-80%2030%20-50%20-62%2038%20-80%20C%2052%208%204%2062%20-8%2076%20Z'%2F%3E%3Cpath%20d%3D'M-8%2076%20C%206%2024%2022%20-22%2036%20-68'%2F%3E%3Cline%20x1%3D'2'%20y1%3D'32'%20x2%3D'-30'%20y2%3D'16'%2F%3E%3Cline%20x1%3D'14'%20y1%3D'-2'%20x2%3D'-16'%20y2%3D'-18'%2F%3E%3Cline%20x1%3D'24'%20y1%3D'-34'%20x2%3D'0'%20y2%3D'-48'%2F%3E%3C%2Fg%3E%3Crect%20x%3D'62'%20y%3D'388'%20width%3D'46'%20height%3D'46'%20rx%3D'9'%20fill%3D'none'%20stroke%3D'%23ffffff'%20stroke-opacity%3D'0.55'%20stroke-width%3D'1.6'%2F%3E%3Ctext%20x%3D'85'%20y%3D'419'%20text-anchor%3D'middle'%20font-family%3D'Georgia%2C%20serif'%20font-size%3D'21'%20font-weight%3D'700'%20fill%3D'%23ffffff'%20fill-opacity%3D'0.92'%3ESC%3C%2Ftext%3E%3Ctext%20x%3D'124'%20y%3D'410'%20font-family%3D'Inter%2C%20Arial%2C%20sans-serif'%20font-size%3D'15'%20letter-spacing%3D'3'%20font-weight%3D'600'%20fill%3D'%23ffffff'%20fill-opacity%3D'0.80'%3ESOSTENIBILIT%C3%80%20ESG%3C%2Ftext%3E%3Crect%20x%3D'124'%20y%3D'423'%20width%3D'40'%20height%3D'3'%20rx%3D'2'%20fill%3D'%235fd39a'%2F%3E%3C%2Fsvg%3E)
Sostenibilità ESGReporting di sostenibilità ESG e CSRD: cosa cambia
La direttiva CSRD e gli standard ESG: chi è coinvolto, cosa rendicontare e perché anticipare.
Leggi l’articolo'%2F%3E%3Crect%20width%3D'800'%20height%3D'500'%20fill%3D'url(%23p)'%2F%3E%3Crect%20width%3D'800'%20height%3D'500'%20fill%3D'url(%23gl)'%2F%3E%3Cg%20fill%3D'none'%20stroke%3D'%23ffffff'%20stroke-opacity%3D'0.10'%20stroke-width%3D'1.5'%3E%3Ccircle%20cx%3D'515'%20cy%3D'248'%20r%3D'150'%2F%3E%3Ccircle%20cx%3D'515'%20cy%3D'248'%20r%3D'205'%2F%3E%3C%2Fg%3E%3Ccircle%20cx%3D'515'%20cy%3D'248'%20r%3D'118'%20fill%3D'%238a93e6'%20fill-opacity%3D'0.14'%2F%3E%3Cg%20transform%3D'translate(515%20248)'%20fill%3D'none'%20stroke%3D'%23ffffff'%20stroke-opacity%3D'0.95'%20stroke-width%3D'7'%20stroke-linecap%3D'round'%20stroke-linejoin%3D'round'%3E%3Cline%20x1%3D'0'%20y1%3D'-76'%20x2%3D'0'%20y2%3D'58'%2F%3E%3Cline%20x1%3D'-34'%20y1%3D'60'%20x2%3D'34'%20y2%3D'60'%2F%3E%3Ccircle%20cx%3D'0'%20cy%3D'-76'%20r%3D'6'%2F%3E%3Cline%20x1%3D'-74'%20y1%3D'-54'%20x2%3D'74'%20y2%3D'-54'%2F%3E%3Cline%20x1%3D'-74'%20y1%3D'-54'%20x2%3D'-74'%20y2%3D'-42'%2F%3E%3Cline%20x1%3D'74'%20y1%3D'-54'%20x2%3D'74'%20y2%3D'-42'%2F%3E%3Cpath%20d%3D'M-100%20-42%20A%2026%2026%200%200%200%20-48%20-42'%2F%3E%3Cpath%20d%3D'M48%20-42%20A%2026%2026%200%200%200%20100%20-42'%2F%3E%3C%2Fg%3E%3Crect%20x%3D'62'%20y%3D'388'%20width%3D'46'%20height%3D'46'%20rx%3D'9'%20fill%3D'none'%20stroke%3D'%23ffffff'%20stroke-opacity%3D'0.55'%20stroke-width%3D'1.6'%2F%3E%3Ctext%20x%3D'85'%20y%3D'419'%20text-anchor%3D'middle'%20font-family%3D'Georgia%2C%20serif'%20font-size%3D'21'%20font-weight%3D'700'%20fill%3D'%23ffffff'%20fill-opacity%3D'0.92'%3ESC%3C%2Ftext%3E%3Ctext%20x%3D'124'%20y%3D'410'%20font-family%3D'Inter%2C%20Arial%2C%20sans-serif'%20font-size%3D'15'%20letter-spacing%3D'3'%20font-weight%3D'600'%20fill%3D'%23ffffff'%20fill-opacity%3D'0.80'%3EBILANCIO%3C%2Ftext%3E%3Crect%20x%3D'124'%20y%3D'423'%20width%3D'40'%20height%3D'3'%20rx%3D'2'%20fill%3D'%238a93e6'%2F%3E%3C%2Fsvg%3E)
BilancioBilancio d’esercizio: gli errori più comuni da evitare
Rimanenze, ammortamenti, ratei e crediti: gli errori più frequenti nel bilancio e come prevenirli.
Leggi l’articolo'%2F%3E%3Crect%20width%3D'800'%20height%3D'500'%20fill%3D'url(%23p)'%2F%3E%3Crect%20width%3D'800'%20height%3D'500'%20fill%3D'url(%23gl)'%2F%3E%3Cg%20fill%3D'none'%20stroke%3D'%23ffffff'%20stroke-opacity%3D'0.10'%20stroke-width%3D'1.5'%3E%3Ccircle%20cx%3D'515'%20cy%3D'248'%20r%3D'150'%2F%3E%3Ccircle%20cx%3D'515'%20cy%3D'248'%20r%3D'205'%2F%3E%3C%2Fg%3E%3Ccircle%20cx%3D'515'%20cy%3D'248'%20r%3D'118'%20fill%3D'%23e6b667'%20fill-opacity%3D'0.14'%2F%3E%3Cg%20transform%3D'translate(515%20248)'%20fill%3D'none'%20stroke%3D'%23ffffff'%20stroke-opacity%3D'0.95'%20stroke-width%3D'7'%20stroke-linecap%3D'round'%20stroke-linejoin%3D'round'%3E%3Ccircle%20r%3D'76'%2F%3E%3Ccircle%20r%3D'47'%2F%3E%3Ccircle%20r%3D'18'%2F%3E%3Ccircle%20r%3D'6'%20fill%3D'%23ffffff'%20stroke%3D'none'%2F%3E%3Cline%20x1%3D'88'%20y1%3D'-88'%20x2%3D'14'%20y2%3D'-14'%2F%3E%3Cpolyline%20points%3D'58%2C-88%2088%2C-88%2088%2C-58'%2F%3E%3C%2Fg%3E%3Crect%20x%3D'62'%20y%3D'388'%20width%3D'46'%20height%3D'46'%20rx%3D'9'%20fill%3D'none'%20stroke%3D'%23ffffff'%20stroke-opacity%3D'0.55'%20stroke-width%3D'1.6'%2F%3E%3Ctext%20x%3D'85'%20y%3D'419'%20text-anchor%3D'middle'%20font-family%3D'Georgia%2C%20serif'%20font-size%3D'21'%20font-weight%3D'700'%20fill%3D'%23ffffff'%20fill-opacity%3D'0.92'%3ESC%3C%2Ftext%3E%3Ctext%20x%3D'124'%20y%3D'410'%20font-family%3D'Inter%2C%20Arial%2C%20sans-serif'%20font-size%3D'15'%20letter-spacing%3D'3'%20font-weight%3D'600'%20fill%3D'%23ffffff'%20fill-opacity%3D'0.80'%3EPIANIFICAZIONE%3C%2Ftext%3E%3Crect%20x%3D'124'%20y%3D'423'%20width%3D'40'%20height%3D'3'%20rx%3D'2'%20fill%3D'%23e6b667'%2F%3E%3C%2Fsvg%3E)
PianificazioneBudget aziendale: come costruirlo e perché è strategico
Dal budget delle vendite a quello di tesoreria: come costruire un budget che guida le decisioni.
Leggi l’articolo'%2F%3E%3Crect%20width%3D'800'%20height%3D'500'%20fill%3D'url(%23p)'%2F%3E%3Crect%20width%3D'800'%20height%3D'500'%20fill%3D'url(%23gl)'%2F%3E%3Cg%20fill%3D'none'%20stroke%3D'%23ffffff'%20stroke-opacity%3D'0.10'%20stroke-width%3D'1.5'%3E%3Ccircle%20cx%3D'515'%20cy%3D'248'%20r%3D'150'%2F%3E%3Ccircle%20cx%3D'515'%20cy%3D'248'%20r%3D'205'%2F%3E%3C%2Fg%3E%3Ccircle%20cx%3D'515'%20cy%3D'248'%20r%3D'118'%20fill%3D'%23e07d92'%20fill-opacity%3D'0.14'%2F%3E%3Cg%20transform%3D'translate(515%20248)'%20fill%3D'none'%20stroke%3D'%23ffffff'%20stroke-opacity%3D'0.95'%20stroke-width%3D'7'%20stroke-linecap%3D'round'%20stroke-linejoin%3D'round'%3E%3Cpath%20d%3D'M0%20-82%20L66%20-56%20V8%20C66%2050%2038%2076%200%2088%20C-38%2076%20-66%2050%20-66%208%20V-56%20Z'%2F%3E%3Cpolyline%20points%3D'-40%2C6%20-14%2C6%20-2%2C-28%2012%2C32%2024%2C6%2040%2C6'%2F%3E%3C%2Fg%3E%3Crect%20x%3D'62'%20y%3D'388'%20width%3D'46'%20height%3D'46'%20rx%3D'9'%20fill%3D'none'%20stroke%3D'%23ffffff'%20stroke-opacity%3D'0.55'%20stroke-width%3D'1.6'%2F%3E%3Ctext%20x%3D'85'%20y%3D'419'%20text-anchor%3D'middle'%20font-family%3D'Georgia%2C%20serif'%20font-size%3D'21'%20font-weight%3D'700'%20fill%3D'%23ffffff'%20fill-opacity%3D'0.92'%3ESC%3C%2Ftext%3E%3Ctext%20x%3D'124'%20y%3D'410'%20font-family%3D'Inter%2C%20Arial%2C%20sans-serif'%20font-size%3D'15'%20letter-spacing%3D'3'%20font-weight%3D'600'%20fill%3D'%23ffffff'%20fill-opacity%3D'0.80'%3ECRISI%20D'IMPRESA%3C%2Ftext%3E%3Crect%20x%3D'124'%20y%3D'423'%20width%3D'40'%20height%3D'3'%20rx%3D'2'%20fill%3D'%23e07d92'%2F%3E%3C%2Fsvg%3E)
Crisi d’ImpresaCrisi d’impresa e adeguati assetti: cosa prevede il Codice
Adeguati assetti e strumenti di allerta: cosa prevede il Codice della crisi per imprese e amministratori.
Leggi l’articolo'%2F%3E%3Crect%20width%3D'800'%20height%3D'500'%20fill%3D'url(%23p)'%2F%3E%3Crect%20width%3D'800'%20height%3D'500'%20fill%3D'url(%23gl)'%2F%3E%3Cg%20fill%3D'none'%20stroke%3D'%23ffffff'%20stroke-opacity%3D'0.10'%20stroke-width%3D'1.5'%3E%3Ccircle%20cx%3D'515'%20cy%3D'248'%20r%3D'150'%2F%3E%3Ccircle%20cx%3D'515'%20cy%3D'248'%20r%3D'205'%2F%3E%3C%2Fg%3E%3Ccircle%20cx%3D'515'%20cy%3D'248'%20r%3D'118'%20fill%3D'%2394abcb'%20fill-opacity%3D'0.14'%2F%3E%3Cg%20transform%3D'translate(515%20248)'%20fill%3D'none'%20stroke%3D'%23ffffff'%20stroke-opacity%3D'0.95'%20stroke-width%3D'7'%20stroke-linecap%3D'round'%20stroke-linejoin%3D'round'%3E%3Cpath%20d%3D'M-84%20-34%20L0%20-78%20L84%20-34%20Z'%2F%3E%3Cline%20x1%3D'-80'%20y1%3D'-20'%20x2%3D'80'%20y2%3D'-20'%2F%3E%3Cline%20x1%3D'-56'%20y1%3D'-20'%20x2%3D'-56'%20y2%3D'54'%2F%3E%3Cline%20x1%3D'-20'%20y1%3D'-20'%20x2%3D'-20'%20y2%3D'54'%2F%3E%3Cline%20x1%3D'20'%20y1%3D'-20'%20x2%3D'20'%20y2%3D'54'%2F%3E%3Cline%20x1%3D'56'%20y1%3D'-20'%20x2%3D'56'%20y2%3D'54'%2F%3E%3Cline%20x1%3D'-74'%20y1%3D'54'%20x2%3D'74'%20y2%3D'54'%2F%3E%3Cline%20x1%3D'-88'%20y1%3D'70'%20x2%3D'88'%20y2%3D'70'%2F%3E%3C%2Fg%3E%3Crect%20x%3D'62'%20y%3D'388'%20width%3D'46'%20height%3D'46'%20rx%3D'9'%20fill%3D'none'%20stroke%3D'%23ffffff'%20stroke-opacity%3D'0.55'%20stroke-width%3D'1.6'%2F%3E%3Ctext%20x%3D'85'%20y%3D'419'%20text-anchor%3D'middle'%20font-family%3D'Georgia%2C%20serif'%20font-size%3D'21'%20font-weight%3D'700'%20fill%3D'%23ffffff'%20fill-opacity%3D'0.92'%3ESC%3C%2Ftext%3E%3Ctext%20x%3D'124'%20y%3D'410'%20font-family%3D'Inter%2C%20Arial%2C%20sans-serif'%20font-size%3D'15'%20letter-spacing%3D'3'%20font-weight%3D'600'%20fill%3D'%23ffffff'%20fill-opacity%3D'0.80'%3EGOVERNANCE%3C%2Ftext%3E%3Crect%20x%3D'124'%20y%3D'423'%20width%3D'40'%20height%3D'3'%20rx%3D'2'%20fill%3D'%2394abcb'%2F%3E%3C%2Fsvg%3E)
GovernanceIl collegio sindacale: ruolo, responsabilità e nomina
Quando è obbligatorio, quali sono i compiti di vigilanza e le responsabilità dei sindaci.
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Analisi di BilancioAnalisi di bilancio: gli indici da conoscere
ROE, ROI, liquidità e indebitamento: gli indici per leggere la salute della tua impresa.
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FinanzaRendiconto finanziario: leggere i flussi di cassa
Da dove arriva e dove va la liquidità: come leggere il rendiconto finanziario e perché conta.
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Operazioni StraordinarieDue diligence: cos’è e quando serve
Acquisizioni, finanziamenti e partnership: cos'è la due diligence e perché serve un'analisi indipendente.
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Bilancio e ContabilitàNota integrativa al bilancio d'esercizio: contenuto e obblighi
Cosa deve contenere la nota integrativa: obblighi art. 2427, bilancio abbreviato e micro-imprese esonerata.
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Revisione LegaleLiquidazione di una società: procedura, fasi e adempimenti
Nomina del liquidatore, bilanci di liquidazione, pagamento dei debiti e cancellazione dal Registro Imprese.
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Consulenza FinanziariaValutazione d'azienda: metodi, perizia di stima e quando serve
Metodo patrimoniale, reddituale, DCF e multipli: come si valuta un'azienda e quando è obbligatoria la perizia giurata.
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Revisione LegaleRevisione legale degli ETS: obblighi del terzo settore
Quando è obbligatoria la revisione per gli Enti del Terzo Settore, il bilancio ETS e le peculiarità rispetto alle imprese.
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Compliance e GovernanceWhistleblowing aziendale: obblighi e canali del D.Lgs. 24/2023
Il D.Lgs. 24/2023 rende obbligatori i canali di segnalazione per le aziende con 50+ dipendenti: requisiti, tutele e sanzioni.
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