{"id":18518,"date":"2024-05-25T15:06:00","date_gmt":"2024-05-25T13:06:00","guid":{"rendered":"https:\/\/dev.beneggiassociati.com\/2024\/05\/25\/rimanenze-via-il-doppio-binario-tra-valori-contabili-e-fiscali\/"},"modified":"2024-05-25T15:06:00","modified_gmt":"2024-05-25T13:06:00","slug":"rimanenze-via-il-doppio-binario-tra-valori-contabili-e-fiscali","status":"publish","type":"post","link":"https:\/\/beneggiassociati.com\/en\/rimanenze-via-il-doppio-binario-tra-valori-contabili-e-fiscali\/","title":{"rendered":"Rimanenze: via il doppio binario tra valori contabili e fiscali"},"content":{"rendered":"<p>&nbsp;<\/p>\n<p>La riforma introdotta dall\u2019articolo 9 del Decreto Irpef-Ires ha eliminato il doppio binario tra valori contabili e fiscali per la valutazione delle rimanenze di opere e servizi. Questa modifica risolve due problemi storici legati alla valutazione dei lavori in corso e dei servizi in corso di esecuzione, semplificando il quadro normativo e allineandolo ai principi contabili corretti, in particolare all\u2019OIC 23.<\/p>\n<p>&nbsp;<\/p>\n<h4>Valutazione delle rimanenze: criteri applicabili<\/h4>\n<p><strong>Articolo 92, comma 6, del TUIR: <\/strong>Tradizionalmente, l\u2019articolo 92, comma 6, del TUIR prevedeva la valutazione al termine dell\u2019esercizio dei prodotti e servizi in corso di lavorazione in base alle spese sostenute, applicabile alle opere di durata infrannuale (non superiore a 12 mesi). Questo criterio, noto come **criterio della commessa completata**, comportava la rilevazione dei ricavi e del margine della commessa solo alla conclusione del contratto.<\/p>\n<p><strong>Principio Contabile OIC 23: <\/strong>L\u2019OIC 23 riconosce anche il **criterio della percentuale di completamento**, che permette la rilevazione dei costi, dei ricavi e del risultato della commessa negli esercizi in cui i lavori sono eseguiti. Questo metodo, sebbene meno utilizzato per la necessit\u00e0 di una specifica organizzazione contabile, \u00e8 applicato in situazioni come i lavori infrannuali e ultrannuali.<\/p>\n<p>La riforma ha riconosciuto fiscalmente il metodo della percentuale di completamento anche per la valutazione di prodotti in corso di lavorazione, opere, forniture e servizi infrannuali, eliminando la necessit\u00e0 di variazioni fiscali per riconciliare i due metodi.<\/p>\n<p>&nbsp;<\/p>\n<h4>Opere, forniture e servizi di durata ultrannuale<\/h4>\n<p><strong>Articolo 93 del TUIR<\/strong>: In passato, l\u2019articolo 93 del TUIR prevedeva unicamente il criterio della percentuale di completamento per la valutazione di opere, forniture e servizi di durata ultrannuale. La novit\u00e0 introdotta riconosce anche il criterio della commessa completata ai fini fiscali, in conformit\u00e0 ai principi contabili corretti.<\/p>\n<p><strong>Principio di Derivazione e OIC 23<\/strong>:\u00a0L&#8217;OIC 23 specifica che i lavori in corso su ordinazione, solitamente di durata ultrannuale, devono essere valutati seguendo il criterio della percentuale di completamento per soddisfare il principio della competenza economica. 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Questa modifica risolve due problemi storici legati alla valutazione dei lavori in corso e dei servizi in corso di esecuzione, semplificando il quadro normativo e allineandolo ai [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":409,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"content-type":"","footnotes":""},"categories":[8],"tags":[],"class_list":["post-18518","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fisco-e-contabilita"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Rimanenze: via il doppio binario tra valori contabili e fiscali - Beneggi &amp; Associati<\/title>\n<meta name=\"description\" content=\"&nbsp; La riforma introdotta dall\u2019articolo 9 del Decreto Irpef-Ires ha eliminato il doppio binario tra valori contabili e fiscali per la valutazione delle\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/beneggiassociati.com\/en\/rimanenze-via-il-doppio-binario-tra-valori-contabili-e-fiscali\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Rimanenze: via il doppio binario tra valori contabili e fiscali - Beneggi &amp; 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