From statutory to management schemes (necessary to interpret management)

There are various reasons for reclassifying a balance sheet. If the goal of the reclassification is to one management evaluation of the company, the reclassification logic adopted assumes a critical role.

Ebitda, score, balance sheet ratios just to give a few examples, they are not present in the statutory financial statements and their value strongly depends from the reclassification choices that should be able to best represent, through numbers, the actual company reality.

Just to give an example: to determine EBITDA, is it correct to reclassify Item A5 together with Revenues from Sales and Services (A1)? From a civil law point of view, they are included in the item A5 - Other Revenues both revenues that may derive from ordinary operations and other revenues. A correct reclassification, able to best represent the actual company context, is therefore crucial for a correct evaluation.

During the session we will show how to reclassify a statutory balance sheet e how can the evaluation vary according to the different choices made.


Theoretical session speaker
Michele WIFE - Advisor at

Practice session speaker
Alessandro FISCHETTI - Leanus Administrator

not ready yet
Andrea HONORS - Chartered Accountant and Statutory Auditor at Studio Direco


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