CONVERSION INTO LAW OF THE SO-CALLED AUGUST DECREE – OPTION TO SUSPEND THE DEPRECIATION/AMORTISATION PROCESS

In brief

At the time of conversion of Italian Decree Law 104/2020, art. 60 was amended to give those who do not adopt international accounting standards the option not to apply annual depreciation and amortisation to tangible and intangible assets of the 2020 Financial Statements.

Download alert