Cosai??i?? A? il Bilancio e Quali sono gli Strumenti di Controllo

Categorie: Finanza

Cosai??i??A? il bilancio di una societAi??? A? una domanda molto interessante alla quale potrebbe seguire una risposta anche piuttosto complessa, tuttavia, cerchiamo di semplificare e di soffermarci sui concetti chiave che si nascondono dietro questa definizione.
Il bilancio altro non A? che un documento che viene redatto ogni anno solare (anche se vi possono essere delle eccezioni) da parte di una societAi??. A? la legge che definisce quelli che devono essere i documenti inclusi in esso.
La creazione di un bilancio A? affare complicato che parte generalmente dalla stesura di una bozza da parte degli amministratori. Questa bozza si basa sui documenti contabili prodotti durante tutto lai??i??anno e con i quali si A? provveduto a tener traccia di ogni operazione finanziaria effettuata.
Insieme, viene redatta anche una panoramica di ampio respiro sul mercato e sulla situazione patrimoniale ed economica dellai??i??azienda in particolare e del resto del contesto affaristico in generale.
Altre due sono le relazioni da inserire nel bilancio: una ad opera dei sindaci, cioA? dei componenti del collegio sindacale; lai??i??altra effettuata da una societAi?? di revisione.
La prima serve a verificare la correttezza del bilancio elaborato, mentre la seconda A? relativa a allai??i??approvazione (che puA? essere con riserva) o alla bocciatura dello stesso.
Si tratta, in sostanza, di un doppio controllo che dovrebbe essere garantito quanto piA? imparziale e neutro possibile, anche a tutela degli azionisti.

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