Ci sono vari approcci, ma tutti si basano sulla definizione del periodo di competenza.
Nel Ciclo Attivo, Passivo, Prima Nota & I.v.a. sia in transito che ufficiale si possono indicare facoltativamente 2 date: Inizio e Fine competenza.
Quando entrano in gioco queste date?
– Durante la stampa del bilancio, dove è possibile ottenere un bilancio per competenza
– Durante le operazioni periodiche / annuali per la rilevazione automatica di ratei & risconti ed in tal caso verranno generati movimenti per gestire la competenza.
Certificato n° IT22-10509A
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