La rappresentazione contabile degli intangibles

This article examines the legal aspects of the recognition of intangible assets in financial statements. After explaining the differences between the provisions of the Italian Civil Code and those of IAS/IFRS regarding the scope of intangible assets that can be recognised in the balance sheet, the paper goes on to explain the valuation criteria and the conditions for their recognition. Finally, the provisions of the CSRD and Legislative Decree no. 125 of 6 September 2024 requiring specific information on intangible assets to assess their impact on the company’s profitability and market value are examined.