{"id":8297,"date":"2024-09-13T10:41:54","date_gmt":"2024-09-13T08:41:54","guid":{"rendered":"https:\/\/ambrosiepartners.it\/website\/?p=8297"},"modified":"2024-09-14T11:19:38","modified_gmt":"2024-09-14T09:19:38","slug":"bilancio-in-forma-abbreviata-e-semplificata-i-nuovi-limiti","status":"publish","type":"post","link":"https:\/\/ambrosiepartners.it\/website\/2024\/09\/13\/bilancio-in-forma-abbreviata-e-semplificata-i-nuovi-limiti\/","title":{"rendered":"BILANCIO IN FORMA ABBREVIATA E SEMPLIFICATA: I NUOVI LIMITI"},"content":{"rendered":"\n<div class=\"wp-block-image\"><figure class=\"alignleft size-medium is-resized\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/ambrosiepartners.it\/website\/wp-content\/uploads\/2024\/09\/Bilanci-abbreviati-semplificati-con-verifica-esercizi-2015-2016-1-300x169.jpg\" alt=\"\" class=\"wp-image-8300\" width=\"595\" height=\"334\" srcset=\"https:\/\/ambrosiepartners.it\/website\/wp-content\/uploads\/2024\/09\/Bilanci-abbreviati-semplificati-con-verifica-esercizi-2015-2016-1-300x169.jpg 300w, https:\/\/ambrosiepartners.it\/website\/wp-content\/uploads\/2024\/09\/Bilanci-abbreviati-semplificati-con-verifica-esercizi-2015-2016-1-1024x576.jpg 1024w, https:\/\/ambrosiepartners.it\/website\/wp-content\/uploads\/2024\/09\/Bilanci-abbreviati-semplificati-con-verifica-esercizi-2015-2016-1-768x432.jpg 768w, https:\/\/ambrosiepartners.it\/website\/wp-content\/uploads\/2024\/09\/Bilanci-abbreviati-semplificati-con-verifica-esercizi-2015-2016-1-1536x864.jpg 1536w, https:\/\/ambrosiepartners.it\/website\/wp-content\/uploads\/2024\/09\/Bilanci-abbreviati-semplificati-con-verifica-esercizi-2015-2016-1-260x146.jpg 260w, https:\/\/ambrosiepartners.it\/website\/wp-content\/uploads\/2024\/09\/Bilanci-abbreviati-semplificati-con-verifica-esercizi-2015-2016-1-50x28.jpg 50w, https:\/\/ambrosiepartners.it\/website\/wp-content\/uploads\/2024\/09\/Bilanci-abbreviati-semplificati-con-verifica-esercizi-2015-2016-1-133x75.jpg 133w, https:\/\/ambrosiepartners.it\/website\/wp-content\/uploads\/2024\/09\/Bilanci-abbreviati-semplificati-con-verifica-esercizi-2015-2016-1.jpg 1920w\" sizes=\"auto, (max-width:767px) 480px, 595px\" \/><\/figure><\/div>\n\n\n\n<p class=\"wp-block-paragraph\"><a href=\"https:\/\/def.finanze.it\/DocTribFrontend\/getAttoNormativoDetail.do?ACTION=getArticolo&amp;id={72FEBE62-C021-4CC7-8843-31DDB41DB6E7}&amp;codiceOrdinamento=0000000000000160000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000&amp;articolo=Articolo%2016\" data-type=\"URL\" data-id=\"https:\/\/def.finanze.it\/DocTribFrontend\/getAttoNormativoDetail.do?ACTION=getArticolo&amp;id={72FEBE62-C021-4CC7-8843-31DDB41DB6E7}&amp;codiceOrdinamento=0000000000000160000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000&amp;articolo=Articolo%2016\" target=\"_blank\" rel=\"noreferrer noopener\">L\u2019articolo 16 del D.Lgs 125\/2024 <\/a>modifica gli articoli 2435-bis (Bilancio in forma abbreviata) e 2435 ter (Bilancio delle micro imprese) del Codice Civile.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Bilancio in forma abbreviata. <\/strong>E\u2019 possibile redigerlo quando nel primo esercizio o, successivamente, per due esercizi consecutivi, non vengono superati due dei seguenti limiti:<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td>&nbsp;<\/td><td>Vecchi limiti<\/td><td><strong>Nuovi limiti<\/strong><\/td><\/tr><tr><td>Attivo stato patrimoniale<\/td><td>\u20ac 4.400.000<\/td><td><strong>\u20ac&nbsp; 5.500.000<\/strong><\/td><\/tr><tr><td>Ricavi<\/td><td>\u20ac 8.000.000<\/td><td><strong>\u20ac 11.000.000<\/strong><\/td><\/tr><tr><td>Dipendenti occupati<\/td><td>50<\/td><td><strong>50<\/strong><\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Bilancio semplificato per le micro imprese. <\/strong>E\u2019 possibile redigerlo quando nel primo esercizio o, successivamente, per due esercizi consecutivi, non vengono superati due dei seguenti limiti:<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td>&nbsp;<\/td><td>Vecchi limiti<\/td><td><strong>Nuovi limiti<\/strong><\/td><\/tr><tr><td>Attivo stato patrimoniale<\/td><td>\u20ac 175.000<\/td><td><strong>\u20ac\u00a0 220.000<\/strong><\/td><\/tr><tr><td>Ricavi<\/td><td>\u20ac 350.000<\/td><td><strong>\u20ac 440.000<\/strong><\/td><\/tr><tr><td>Dipendenti occupati<\/td><td>5<\/td><td><strong>5<\/strong><\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>L\u2019articolo 16 del D.Lgs 125\/2024 modifica gli articoli 2435-bis (Bilancio in forma abbreviata) e 2435 ter (Bilancio delle micro imprese) del Codice Civile. Bilancio in forma<span class=\"excerpt-hellip\"> [\u2026]<\/span><\/p>\n","protected":false},"author":2,"featured_media":8300,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[2],"tags":[],"class_list":["post-8297","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-news"],"_links":{"self":[{"href":"https:\/\/ambrosiepartners.it\/website\/wp-json\/wp\/v2\/posts\/8297","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ambrosiepartners.it\/website\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ambrosiepartners.it\/website\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ambrosiepartners.it\/website\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/ambrosiepartners.it\/website\/wp-json\/wp\/v2\/comments?post=8297"}],"version-history":[{"count":8,"href":"https:\/\/ambrosiepartners.it\/website\/wp-json\/wp\/v2\/posts\/8297\/revisions"}],"predecessor-version":[{"id":8322,"href":"https:\/\/ambrosiepartners.it\/website\/wp-json\/wp\/v2\/posts\/8297\/revisions\/8322"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ambrosiepartners.it\/website\/wp-json\/wp\/v2\/media\/8300"}],"wp:attachment":[{"href":"https:\/\/ambrosiepartners.it\/website\/wp-json\/wp\/v2\/media?parent=8297"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ambrosiepartners.it\/website\/wp-json\/wp\/v2\/categories?post=8297"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ambrosiepartners.it\/website\/wp-json\/wp\/v2\/tags?post=8297"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}