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Aimed at secondary school teachers Legislative Decree No. 14 of January 12, 2019, introduces the Corporate Crisis and Insolvency Code, with the primary objective of ensuring the economic continuity of an institution—the business—which represents a series of common interests that must be protected: the jobs of employees, the shareholders; other parties, such as banks, tax authorities, and corporate creditors in general. By establishing an appropriate organizational and administrative structure, it is possible to provide key information to ensure management, particularly for small and medium-sized enterprises. The purpose of this presentation is to illustrate the regulatory changes and the indicators to be developed, especially for forecasting purposes. SPEAKER Roberto Moroni, a graduate in Economics and Business with honors, is a Professor of Business Economics, a Chartered Accountant with extensive management experience in the Cogest Area, and a Regional Expert in Administration, Finance, and Control.

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