italy-financial-statementsSourced from the law Use this Guide when preparing, reviewing or filing annual financial statements (bilancio d'esercizio) for an Italian S.r.l. or S.p.A. Trigger on phrases like "bilancio", "bilancio abbreviato", "bilancio micro imprese", "deposito bilancio", "Registro delle Imprese", "XBRL Italy", "nota integrativa", "relazione sulla gestione", "OIC", "revisione legale", "collegio sindacale", "sindaco unico", "organo di controllo S.r.l.", or any question about statutory accounts under the Italian Civil Code. Covers size limits, required statements, formats, notes, approval and filing deadlines, and when a control body or auditor is needed. For the chart of accounts see italy-bookkeeping; for setting up the company see italy-formation; for IRAP see it-irap.