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Controlli societari (I): Molte regole, nessun sistema (Società) (Italian Edition) Pdf

Download Controlli societari (I): Molte regole, nessun sistema (Società) (Italian Edition) Pdf

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Book Description:

Una raccolta di contributi di importanti studiosi e professionisti (Piergaetano Marchetti, Luca Enriques, Guido Ferrarini, Massimo Belcredi, Paolo Montalenti, Alberto Alessandri, Paolo Ferro-Luzzi, Gaetano Presti, Enrico Laghi, Luca Bettonte, Mario Boella, Salvatore Bragantini, Berardino Libonati) per riflettere e fare il punto sulle regole in materia di controlli societari, per il miglioramento dell'intero sistema. L'aumento delle decide dei controllori chiamati a vigilare sui diversi profili dell'attivit d'impresa e delle course of di monitoraggio pone il problema di ricostruire e differenziare i compiti attribuiti ai vari soggetti coinvolti nella funzione di controllo. Nell'ultimo decennio, gli interventi di riforma in tema di controlli societari sono stati numerosi e di rilievo e la regolamentazione della materia affidata, oggi, a un complesso e frammentario apparato Normativo. La materia richiede un ripensamento. L'intensificarsi ed espandersi dei controlli solleva molte domande: sono troppi i controlli? sono male allocati i loro compiti? oppure, anche nella pluralit di controllori l'attuale sistema dei controlli sostanzialmente efficiente? L'interrogativo principale, per, se questo assetto realizzi un equilibrio tra necessit di prevenzione e rischio di imporre alle imprese oneri e vincoli eccessivi e inefficienti. Ulteriore occasione di ripensamento della materia data dall'attuazione nel nostro ordinamento della direttiva in materia di revisione contabile (direttiva 2006/forty three/CE), che induce novit importanti in materia di revisione legale dei conti e di controlli contabili in generale e cambia l'equilibrio tra gli organi societari.

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