Conflitto di interessi degli amministratori e sequestro conservativo

Author

IPG, Greta Greco, Marco Pistis

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IPG Journal

20/04/2026

Investments in associates and joint ventures with a broader fair value option

Luca Malfatti’s contribution on Eutekne analyzes the recent IASB proposals to amend IAS 28, highlighting a broader application of the fair value option for investments in associates and joint ventures. The analysis underscores the objective of reducing interpretative divergences and improving consistency in financial reporting, particularly in light of the introduction of IFRS 18. The full text of the article is available for download.

07/04/2026

Development contracts: challenges and opportunities for SMEs and professional firms

An analysis by Tommaso Perri, Partner at IPG Law Firm, published in ItaliaOggi, examines the role of development contracts in supporting productive investments, highlighting related opportunities, implementation challenges, and impacts for SMEs and professional firms. The full text of the article is available for download.

05/03/2026

Destocking and SME Financing: The New Inventory Securitization

Published by IUS – Lefebvre Giuffrè and written by Federico Ioannoni Fiore and Marco Palestro, the article examines the innovations introduced by Article 8 of the Annual Law for SMEs regarding the financial valorization of inventory assets through securitization transactions, known as destocking. Destocking and SME Financing: The New Inventory Securitization.

IPG Journal