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} .btn_gfl_active:hover{ background:#fff !important; color:#133371; } .search-small-icon-hp { width: 42px; float: left; } .search-small-right-hp { width: calc(100% - 42px); float: right; } .search-small-right-hp input { width: 90%; height: 34px; border: 1px solid #848888; font-size: 14px; color: #848888; padding: 0 15px; font-weight: 700; margin-top:15px; } img{ max-width:100%; } </style> <div class="single-block-gcsp" style="padding-bottom:0px; padding-top:60px;"> <div class="container"> <div class="row"> <div class="col-md-9"> <div class="container"> <div class="row"> <div class="col-md-12"> <div class="intership-breadcrumb-gcsp" style="top:-30px;"> <ol class="breadcrumb"> <li class="breadcrumb-item"><a href="/">Home</a></li> <li class="breadcrumb-item"><a href="/it/formazione">Formazione</a></li> <li class="breadcrumb-item">Novità bilancio e iva degli enti del terzo settore</li> </ol> </div> </div> <div class="col-md-2"> <div class="scaden-calendar-icon-scap" style="width:100%"> <div class="calendar-icon-scap" style="margin-top:20px;"> <img src="/images/calendar.svg" alt="" /> <div class="calendar-date-scap">14</div> </div> <div class="calendar-month-scap">Febbraio</div> <div class="calendar-day-scap" style="color:#00A0DC;">Venerdì</div> </div> </div> <div class="col-md-10"> <!--<div class="categoria-deg"></div>--><h2 style="margin-bottom:20px;">Novità bilancio e IVA degli enti del terzo settore</h2> </div> <div class="col-md-2"> <br> </div> <div class="col-md-10"> <img src="/media/thumb.php?w=400&h=200&src=BILANCIO-E-CONTABILITA.jpg"> <br><br> Con l’introduzione del codice degli Enti del Terzo Settore si è introdotta una normativa organica per tale tipologia di soggetti giuridici. <br> <div class="guardamauro" style="display:none;"> La norma chiarisce definitivamente la necessità per ogni ETS di comunicare i risultati economico finanziari per illustrare la relativa sostenibilità economica e sociale. Al fine di supportare la predisposizione del bilancio, la Fondazione OIC ha pubblicato un nuovo principio contabile finalizzato a definire le specifiche caratteristiche del bilancio degli ETS. <br /> Il corso approfondisce pertanto la redazione del bilancio degli enti del terzo settore analizzandone i relativi schemi e le modalità di redazione sulla base della normativa di riferimento, degli orientamenti dottrinali e del nuovo OIC 35. <br /> <br /> Con riferimento, invece, all’IVA, la riforma del Terzo settore non ha introdotto una disciplina ad hoc per gli enti del Terzo settore, fatta eccezione per l'applicazione del regime forfetario alle attività commerciali delle organizzazioni di volontariato e delle associazioni di promozione sociale. <br /> Con l'introduzione del Codice del Terzo settore sono stati, però, previsti alcuni adeguamenti normativi relativi alle previsioni di esenzione dall'IVA applicabili alle ONLUS al fine di coordinarli con l'abrogazione del regime fiscale ad esse destinato. <br /> Infine, per adeguare la normativa interna a quella comunitaria, archiviando la procedura di infrazione avviata dalla Commissione europea nei confronti dello Stato italiano, ulteriori novità riguardano gli enti non commerciali di tipo associativo, con il passaggio al regime di esenzione di alcune operazioni attualmente escluse dal campo di applicazione dell'IVA.<br /> </div> <div class="openall" style="text-align:center; cursor:pointer;"> <img src="/images/down.png"> </div> <div class="closeall" style="text-align:center; cursor:pointer; display:none"> <img src="/images/up.png"> </div> <br><br> </div> <div class="col-md-2"> Destinatari </div> <div class="col-md-10" style="border-left:solid 1px #00A0DC"> Commercialisti, Consulenti del lavoro </div> <div class="col-md-2" style="padding-top:20px;"> Docenti </div> <div class="col-md-10" style="border-left:solid 1px #00A0DC; padding-top:20px;"> Dott. <a style=" cursor:pointer;" data-toggle="modal" data-target="#modal-doc5951" href="#"><b>Luca Fornaciari</b></a><div class="modal fade" id="modal-doc5951" tabindex="-1" role="dialog" aria-labelledby="myModalLabel"> <div class="modal-dialog modal-lg" role="document"> <div class="modal-content"> <div class="modal-body"> <h2>Luca Fornaciari</h2> <p><br> Dottore Commercialista in Reggio Emilia e Ricercatore di Economia Aziendale presso l’Università degli Studi di Parma </p> </div> <div class="modal-footer"> <div class="row"> <div class="col-xs-6"> <button type="button" class="btn btn-default full-width btn_gfl_fullwidth" data-dismiss="modal">Chiudi</button> </div> </div> </div> </div> </div> </div>, Commercialista in Torino, Componente del Fiscal Committee della Confédération Fiscale Européenne (CFE), con sede in Bruxelles <a style=" cursor:pointer;" data-toggle="modal" data-target="#modal-doc5952" href="#"><b>Marco Peirolo</b></a><div class="modal fade" id="modal-doc5952" tabindex="-1" role="dialog" aria-labelledby="myModalLabel"> <div class="modal-dialog modal-lg" role="document"> <div class="modal-content"> <div class="modal-body"> <h2>Marco Peirolo</h2> <p><br> Commercialista in Torino, Componente del Fiscal Committee della Confédération Fiscale Européenne (CFE), con sede in Bruxelles </p> </div> <div class="modal-footer"> <div class="row"> <div class="col-xs-6"> <button type="button" class="btn btn-default full-width btn_gfl_fullwidth" data-dismiss="modal">Chiudi</button> </div> </div> </div> </div> </div> </div> </div> <div class="col-md-2" style="padding-top:20px;"> Programma </div> <div class="col-md-10" style="border-left:solid 1px #00A0DC; padding-top:20px;"> IL BILANCIO DEGLI ENTI DEL TERZO SETTOREL’IVA DEGLI ENTI DEL TERZO SETTORE<br /> </div> <div class="col-md-2" style="padding-top:20px;"> Materiali didattici </div> <div class="col-md-10" style="border-left:solid 1px #00A0DC; padding-top:20px;"> Il partecipante troverà nell’area riservata la registrazione del webinar e il materiale didattico utilizzato, entro 5 giorni dal termine del corso. </div> <div class="col-md-2" style="padding-top:20px;"> Attestato </div> <div class="col-md-10" style="border-left:solid 1px #00A0DC; padding-top:20px;"> Sarà possibile scaricarlo accedendo dall’area riservata entro entro 30 giorni dal termine dell’iniziativa formativa o al ricevimento della delibera di accreditamento dall’Ordine competente. </div> </div> </div> </div> <div class="col-md-3 margin-btm70" style=""> <div class="col-sm-12" style="margin-top: -30px;padding-bottom: 20px; text-align:center;"> <div class="search-small-icon-hp"> <svg xmlns="http://www.w3.org/2000/svg" width="31.377" height="56.798" viewBox="0 0 31.377 56.798"><defs><style>.a,.b{fill:none;stroke-linecap:round;stroke-linejoin:round;}.a,.b,.c,.d{stroke:#133371;stroke-width:2px;}.b{stroke-dasharray:4.35;}.c{fill:#fff;stroke-miterlimit:10;}.d{fill:#00a6de;}</style></defs><g transform="translate(1 1.001)"><g transform="translate(0)"><line class="a" x1="1.736" y1="3.148" transform="translate(5.777 2.314)"/><line class="a" y1="3.595" x2="0.005" transform="translate(14.666)"/><line class="a" y1="3.143" x2="1.745" transform="translate(21.828 2.281)"/><circle class="b" cx="14.688" cy="14.688" r="14.688" transform="translate(0 17.973)"/><circle class="c" cx="11.707" cy="11.707" r="11.707" transform="translate(2.998 6.674)"/><line class="c" y2="11.387" transform="translate(14.689 30.088)"/><path class="d" d="M2.444,0H15.451a2.444,2.444,0,1,1,0,4.888H2.444A2.444,2.444,0,0,1,0,2.444H0A2.444,2.444,0,0,1,2.444,0Z" transform="translate(17.133 36.902) rotate(90)"/><circle class="c" cx="8.545" cy="8.545" r="8.545" transform="translate(6.16 9.836)"/></g></g></svg> </div> <form method="POST" action="/it/ricerca"> <div class="search-small-right-hp"> <input type="text" placeholder="Cerca" name="parola"> </div> </form> <div style="clear:both;"></div> </div> <div class="col-sm-12 post-content" style="margin-bottom:40px;"> <div style="background: #f3f5f8; padding: 20px; "> <div class="three-title-hp" style="padding:0px;"> <div class="three-name-hp" style="width:100%"> <h4>WEBINAR</h4><br><br> </div> <div class="clearfix"></div> </div> <div class="notizie-info-hp" STYLE="color:#133371;"> <b>Data:</b> <br>dal 14/02/2025 al 21/02/2025 <br><a style="font-size:13px; text-decoration:underline; cursor:pointer;" data-toggle="modal" data-target="#modal-lezioni" href="">CALENDARIO LEZIONI</a> <div class="modal fade" id="modal-lezioni" tabindex="-1" role="dialog" aria-labelledby="myModalLabel"> <div class="modal-dialog modal-lg" role="document"> <div class="modal-content"> <div class="modal-body"> <h2>Calendario Lezioni</h2> <p><br> <b>14/02/2025</b> 14:30 - 18:30<br>Novità bilancio e IVA degli enti del terzo settore - IL BILANCIO DEGLI ENTI DEL TERZO SETTORE<br><a href="/ajax/ics2.php?id=2335&lez=6199" style="font-size:13px; text-decoration:underline; cursor:pointer;">SALVA SUL CALENDARIO DI POSTA</a><br><br><b>21/02/2025</b> 14:30 - 18:30<br>Novità bilancio e IVA degli enti del terzo settore<br><a href="/ajax/ics2.php?id=2335&lez=6200" style="font-size:13px; text-decoration:underline; cursor:pointer;">SALVA SUL CALENDARIO DI POSTA</a><br><br> <!--<a href="/ajax/ics.php?id=" style="font-size:13px; text-decoration:underline; cursor:pointer;">SALVA SUL CALENDARIO DI POSTA</a>--> </p> </div> <div class="modal-footer"> <div class="row"> <div class="col-xs-6"> <button type="button" class="btn btn-default full-width btn_gfl_fullwidth" data-dismiss="modal">Chiudi</button> </div> </div> </div> </div> </div> </div> <br><b>Durata: </b>8 ore <!--<br><b>Orario: </b> 10.00-16.00--> <br><br><b>CREDITI FORMATIVI: </b><br> <b>Commercialisti</b><br>Accreditato per 8 CF dal CNDCEC<br> <form method="GET" action="https://shop.giuffre.it/026102981-novit-bilancio-e-iva-degli-enti-del-terzo-settore.html" target="_blank"> <input type="hidden" name="id" value="2335"> <br> <b>QUOTA DI PARTECIPAZIONE:</b><br> </div> </div> <div id="price" style="position:relative"> <div style="padding-top:0px; padding-bottom:10px; font-size:28px;"> <span class="price2" id="pricex">280.00 € + IVA</span> </div> <input type="submit" class="btn_gfl_active" value="ISCRIVITI" style="width:100%"><br> </div> <div style="clear:both;"></div> </form> <div class="link-scelti" style="margin-top: 20px; width: 100%;"> <ul> <li><a href="mailto:#?subject=Ti consiglio questo corso&body=Ti consiglio di guardare questo corso https://www.giuffrefrancislefebvre.it/it/corso/730/2335" style="color:#212529; cursor:pointer;"> <svg xmlns="http://www.w3.org/2000/svg" style="width:45px; margin-right:10px;" viewBox="0 0 37.734 37.734"> <g id="invia-icon" transform="translate(1 1)"> <g id="Group_131" data-name="Group 131" transform="translate(-1237.301 -1037.828)"> <g id="Group_132" data-name="Group 132" transform="translate(-4 -46.734)"> <path id="Path_159" data-name="Path 159" d="M1266.445,1137.546l23.209,3.941-16.239,9.927Z" transform="translate(-15.248 -37.07)" fill="#fff" /> <path id="Path_160" data-name="Path 160" d="M1272.4,1151.206a.7.7,0,0,1-.222-.032.809.809,0,0,1-.5-.416l-6.971-13.867a.812.812,0,0,1,.073-.846.8.8,0,0,1,.791-.319l23.209,3.941a.809.809,0,0,1,.659.648.8.8,0,0,1-.371.846l-16.239,9.927A.849.849,0,0,1,1272.4,1151.206Zm-5.522-13.612,5.851,11.646,13.635-8.332Z" transform="translate(-14.231 -36.051)" fill="#133371" /> <path id="Path_161" data-name="Path 161" d="M1249.113,1159.543l30.9-13.112h-24.984Z" transform="translate(-5.604 -42.014)" fill="#fff" /> <path id="Path_162" data-name="Path 162" d="M1289.654,1133.27l-20.253-10.492-2.957,6.551Z" transform="translate(-15.248 -28.853)" fill="#fff" stroke-width="1.5" /> <path id="Path_163" data-name="Path 163" d="M1279.8,1132.293a.509.509,0,0,0-.007-.142.2.2,0,0,0,0-.063.336.336,0,0,0-.028-.069.974.974,0,0,0-.049-.132.718.718,0,0,0-.076-.121.733.733,0,0,0-.083-.1c-.038-.031-.08-.062-.121-.09-.025-.014-.039-.035-.063-.048l-20.256-10.5a.828.828,0,0,0-.642-.045.794.794,0,0,0-.475.433l-2.953,6.551a.815.815,0,0,0,.607,1.137l13.708,2.325h-15.351a.8.8,0,0,0-.738.482l-5.917,13.112a.812.812,0,0,0,.163.9.8.8,0,0,0,.579.246.851.851,0,0,0,.319-.063l30.9-13.116c.024-.011.042-.027.062-.038a1.311,1.311,0,0,0,.135-.087c.027-.024.052-.052.079-.08a.643.643,0,0,0,.087-.117.476.476,0,0,0,.056-.1.265.265,0,0,0,.034-.062c.007-.025,0-.045.011-.066A1.2,1.2,0,0,0,1279.8,1132.293Zm-20.669-9.421,14.87,7.7-17.039-2.9Zm-9.435,20.932,4.839-10.742H1275Z" transform="translate(-4.586 -27.832)" fill="#133371" stroke-width="1.5" /> </g> </g> <g id="Group_132-2" data-name="Group 132" transform="translate(-3999.532 -293.472)"> <circle id="Ellipse_22" data-name="Ellipse 22" cx="17.867" cy="17.867" r="17.867" transform="translate(3999.532 293.472)" stroke-dasharray="4.53" stroke="#133371" stroke-linecap="round" stroke-linejoin="round" stroke-width="1.5" fill="none" /> </g> </g> </svg> <strong>INOLTRA</strong></a> </li> <li><a data-toggle="modal" data-target="#modal-contatta" style="color:#212529; 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$('.data-generale-agenda').show(); //Show all,when nothing is checked } else { //alert('ciao'); $('input[name="filter3"]').prop('checked', true); $('.data-generale-agenda').show(); //Show all,when nothing is checked } }); $('.cittax').change(function(){ if($('.cittax:checked').length==0) { $('input[name="filter4"]').prop('checked', false); $('.data-generale-agenda').show(); //Show all,when nothing is checked } else { //alert('ciao'); $('input[name="filter4"]').prop('checked', true); $('.data-generale-agenda').show(); //Show all,when nothing is checked } }); $('.professionix').change(function(){ if($('.professionix:checked').length==0) { $('input[name="filter5"]').prop('checked', false); $('.data-generale-agenda').show(); //Show all,when nothing is checked } else { //alert('ciao'); $('input[name="filter5"]').prop('checked', true); $('.data-generale-agenda').show(); //Show all,when nothing is checked } }); $('.materiax').change(function(){ if($('.materiax:checked').length==0) { $('input[name="filter1"]').prop('checked', false); 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var Filter1Array = []; var Filter2Array = []; var Filter3Array = []; var Filter4Array = []; var Filter5Array = []; var filter1_Count = 0, filter2_Count = 0, filter3_Count = 0, filter4_Count = 0, filter5_Count = 0; $("#filter1 :checkbox:checked").each(function () { Filter1Array[filter1_Count] = $(this).val(); filter1_Count++ }); $("#filter2 :checkbox:checked").each(function () { Filter2Array[filter2_Count] = $(this).val(); filter2_Count++ }); $("#filter3 :checkbox:checked").each(function () { Filter3Array[filter3_Count] = $(this).val(); filter3_Count++ }); $("#filter4 :checkbox:checked").each(function () { Filter4Array[filter4_Count] = $(this).val(); filter4_Count++ }); $("#filter5 :checkbox:checked").each(function () { Filter5Array[filter5_Count] = $(this).val(); filter5_Count++ }); var filter1string var filter2string var filter3string var filter4string var filter5string var filter1checked = false var filter2checked = false var filter3checked = false var filter4checked = false var filter5checked = false if (filter1_Count == 0) { filter1_Count = 1; 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