Il criterio del costo ammortizzato

Among the valuation criteria established by the Civil Code, the amortized cost method is mandatory for medium- and large-sized companies. In this explanation, I'll guide you step-by-step through the calculation and application of this method, which is suitable for medium- and long-term receivables and payables. Indeed, the cost of a multi-year period must be allocated based on the duration, not only according to the accruals principle, which accounts for related costs, but also taking into account the allocation based on the IRR calculation. If you're interested in a private one-on-one consultation with me, you can contact me here: [email protected]