Publications
22/12/2025
Rischio di repricing con effetti sull'hedge accounting. Lo IASB propone di introdurre un modello di mitigazione del rischio
Luca Malfatti
Compliance, Tax Law
Aerospace, Automotive, Finance
05/03/2026
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.
04/03/2026
An analysis by Marco Pistis, Managing Partner of IPG Law Firm, published in ItaliaOggi - Giustizia e Società section, examines the new regulatory framework on the securitisation of inventory assets and its impact on access to credit for Italian SMEs. The full article is available for download.
02/03/2026
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
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