Sectors

Aerospace

The aerospace industry is one of the key drivers of global technological innovation. We are committed to enhancing a supply chain with extremely high added value, protecting talent, and understanding stringent and constantly evolving regulations, often characterized by a high level of contractual and regulatory complexity.
We support companies operating in the aerospace sector in extraordinary transactions, including those of an international nature, corporate reorganizations, and the negotiation of supply, subcontracting, joint venture, and technology licensing agreements, ensuring compliance with industry regulations.
We also provide assistance in managing administrative and civil litigations, including through the use of alternative dispute resolution proceedings. Our support extends to labour law and industrial relations, compliance, and corporate liability, with particular attention to critical sector issues such as product safety and regulatory compliance.

Activity area

Administrative, Banking and Finance Law, Compliance, Corporate and Commercial Law, Corporate Governance and Social Responsibility, Employment Law, Intellectual Property, Privacy and Data Protection, Tax Law, Tax Litigation

Professionals

Cristiano Lenti

Senior Partner

Luca Malfatti

Of Counsel

Enrico Autero

Senior Associate

IPG Journal

02/03/2026

Performance measurement indicators to be clearly described

The article, published in Eutekne and authored by Luca Malfatti and Giovanni Ossola, examines the new provisions introduced by IFRS 18 concerning management-defined performance measures (management performance measures). It clarifies their definition and the presumptions related to their use in external communications, and focuses on the related disclosure requirements: presentation in a single note, clear and non-misleading description, calculation methodology, reconciliation to the most directly comparable IFRS totals, disclosure of tax and non-controlling interests effects, as well as the rules applicable in the event of modification, introduction, or discontinuation of such measures. Indici di misurazione della performance da descrivere in modo chiaro

16/02/2026

Advance payment of stamp duty on life insurance policies with recognition of a receivable from customers

The article, published in Eutekne and authored by Luca Malfatti and Giovanni Ossola, examines Document No. 10 issued by the Coordination Table of the Bank of Italy, Consob and Ivass concerning the accounting treatment, under IAS/IFRS, of the asset due from customers arising from the advance payment of stamp duty on life insurance policies classified as financial liabilities. The analysis focuses on the criteria for initial recognition at present value, the systematic framework under IAS 8, and the presentation and disclosure requirements in financial statements and periodic reporting. Advance payment of stamp duty on life insurance policies with recognition of an asset due from customers.

22/12/2025

Risk of repricing with impacts on hedge accounting

Rischio di repricing con effetti sull'hedge accounting. Lo IASB propone di introdurre un modello di mitigazione del rischio