{"id":1874,"date":"2020-04-19T12:21:53","date_gmt":"2020-04-19T10:21:53","guid":{"rendered":"http:\/\/www.creativecompany.it\/gslex\/?p=1874"},"modified":"2022-12-07T11:05:28","modified_gmt":"2022-12-07T10:05:28","slug":"adozione-della-modulistica-di-bilancio-degli-enti-del-terzo-settore","status":"publish","type":"post","link":"https:\/\/gslex.net\/en\/articoli\/adozione-della-modulistica-di-bilancio-degli-enti-del-terzo-settore\/","title":{"rendered":"Adoption of the financial statement forms of the Third sector entities"},"content":{"rendered":"<div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-1 fusion-flex-container nonhundred-percent-fullwidth non-hundred-percent-height-scrolling\" style=\"--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"max-width:1248px;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-0 fusion_builder_column_1_1 1_1 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:0px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:0px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-text fusion-text-1\"><p style=\"text-align: justify;\">It was published in the G.U. of 18 April the Decree of the Ministry of Labor of 5 March 2020 containing the budget forms for Third Sector entities pursuant to article 13 of the Third Sector Code which indicates the minimum content of the budget that ETSs that do not carry out their activity ' exclusively or mainly in the form of a commercial enterprise they are required to draw up, providing that the financial statements \"must be drawn up in accordance with the forms defined by decree of the Minister of Labor and Social Policies, having consulted the National Council of the Third Sector\".<\/p>\n<p style=\"text-align: justify;\">In particular, pursuant to paragraphs 1 and 2, the Third sector entities with revenues, annuities, proceeds or revenues however denominated not less than 220,000.00 euros must draw up a financial statement consisting of a balance sheet, management statement and mission report ; institutions with revenues, annuities, proceeds or revenues in any way denominated lower than 220,000.00 euros can prepare a balance sheet in the form of a cash statement.<\/p>\n<\/div><div style=\"text-align:center;\"><a class=\"fusion-button button-flat fusion-button-default-size button-default fusion-button-default button-1 fusion-button-default-span fusion-button-default-type\" target=\"_blank\" rel=\"noopener noreferrer\" href=\"https:\/\/www.gazzettaufficiale.it\/eli\/id\/2020\/04\/18\/20A02158\/SG\"><span class=\"fusion-button-text awb-button__text awb-button__text--default\">Read Article<\/span><\/a><\/div><\/div><\/div><\/div><\/div>","protected":false},"excerpt":{"rendered":"","protected":false},"author":8,"featured_media":3956,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"inline_featured_image":false,"footnotes":""},"categories":[1,77],"tags":[],"class_list":["post-1874","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-articoli","category-terzo-settore"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.0 - 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