Business balances and incomes, Anc Ragusa focuses on the latest developments.

It will take place tomorrow, Thursday, March 12, in webinar mode, the training appointment promoted by Anc Ragusa titled “From the preparation of the 2025 financial statements to the determination of business income”.

An event that comes at a time when the financial statement is no longer just a technical act, but a junction capable of guiding strategic choices and impacting business solidity.

This is emphasized by the president of Anc Ragusa, Giovanni Frasca, who, focusing on the nature of the initiative, highlights how the profession of the accountant has become “an essential support to accompany companies in a rapidly changing regulatory context that requires expertise, interpretation, and vision”.

The presentation will be given by the Palermo accountant Ernesto Gatto; the national president of Anc, Marco Cuchel, will also intervene to introduce the proceedings.

The topic is not random: taxable income arises from the financial statement, but does not overlap with it. The civil law rules of the Civil Code and the accounting principles Oic define the form and content of the items; the tax provisions of the Tuir then intervene with variations, limits, and deductibility criteria that often respond to more evidential than accounting logics.

It is in this space, where two worlds meet and sometimes clash, that the true game of business income is played.

Frasca states this clearly, reminding us that “the 2025 financial statement will be one of the most complex in recent years. Companies cannot be left alone in the face of regulations that affect their asset structure and their ability to plan”.

Four overlapping factors in the most recent two-year period make the picture even more complex: the raising of thresholds for abbreviated and micro financial statements, which expands the pool of entities allowed to use simplified schemes; the expiration of the five-year period for managing 2020 losses, which imposes decisions that can no longer be postponed; the new tax regulations on the correction of accounting errors, which introduce a time window with direct effects on the reconciliation between civil results and taxable income; finally, the temporary exemption from the depreciation of current asset securities, which mitigates the economic impact but requires the establishment of non-distributable reserves and a specific disclosure.

In this scenario, the webinar is not just a training moment, but also a guidance space: an opportunity to clarify, read together the news, and transform complex obligations into informed choices.

“The quality of the work of accountants is a safeguard of legality, transparency, and development for the entire territory”, says Frasca, reminding that the mission of Anc is precisely this: to offer tools, skills, and dialogue in a time when the budget is no longer a simple obligation, but a strategic responsibility.