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BILANCIO 2010 PDF Stampa E-mail
Area Societario - Costituzione
Venerdì 21 Maggio 2010 02:13

A seguito dell'approvazione del  D.P.C.M del 10 dicembre 2008, è obbligatorio, a far data dai bilanci con chiusura successiva al 16/02/2009 , presentare al registro imprese il bilancio d’esercizio e/o consolidato nel formato XBRL. 
Sono tuttavia esonerate dall'obbligo di presentazione in formato XBRL nella prima fase di applicazione, (continueranno a presentare il Bilancio nel formato PDF/A corredato da prospetto contabile e nota integrativa) le:
- società quotate in mercati regolamentati;
- società anche non quotate che redigono i bilanci di esercizio o consolidato in conformità ai principi contabili internazionali;
- società operanti nel mercato delle assicurazioni e riassicurazioni di cui all’art. 1 del decreto legislativo 7 settembre 2005, n. 209;
- società tenute a redigere i bilanci secondo il decreto legislativo 27 gennaio 1992, n.87;
- società controllate e le società incluse nel bilancio consolidato redatto dalle società di cui alle lettere a) e b).
Tutte le altre società dovranno inviare alla Camera di Commercio la pratica di camerale secondo le seguenti modalità: 
- allegare al modello Bil Prospetto Contabile (Stato patrimoniale e Conto Economico) soltanto nel formato XBRL;
- allegare la Nota Integrativa come documento distinto, nel formato PDF/A;
- allegare il Verbale dell'assemblea di approvazione, nel formato PDF/A.
Nel caso in cui il Prospetto Contabile nel formato XBRL non sia  sufficientemente chiaro, allora di potrà allegare alla pratica, il bilancio approvato dalla società secondo i principi della chiarezza, correttezza e verità,  nel formato PDF/A completo del Prospetto Contabile e della Nota Integrativa (art. 5 del DPCM 10 dicembre 2008).

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