Date and time

11 March 2021
16:00 - 17:30



In relation to the forthcoming drafting of the 2020 balance sheet, companies are facing the end of an unprecedented year. In response to the widespread uncertainty deriving from the current situation, ApiTech and Deloitte propose, with the support of PMI Network, a seminar in which companies can draw useful insights with reference to the most critical issues and assessments relating to the preparation of the 2020 budget. In particular, attention will be paid to the assessment of the business continuity perspective, to the financial reporting as a tool for communication with company stakeholders, to liquidity, business and asset recoverability forecasts. Finally, the seminar will move on to the assessments regarding the asset adjustment funds and the application of art. 110 of L. 126 of 13 October 2020 with reference to both the revaluation of company assets and the registration of depreciation.

Watch the recording.

Download the presentation.


Dr. Santo Rizzo, he joined the organization in 1988 where he began his professional experience in auditing, acquiring significant skills in the sectors to which large multinational groups, such as Fiat Group Automobiles, Buzzi Unicem, Magnetto Group, Bitron Group, SKF, belong. In addition, he is part of the Board of Auditors of API Turino and he is a consultant for several manufacturing and service companies in the Piedmont area. Within the Deloitte structure at the Turin office, he holds the role of Regional Risk Managing Partner and he has been enrolled in the Register of Auditors since its establishment.

Dr. Moretto Luca, he is part of Deloitte’s Accounting & Reporting Advisory practice and since 2010 he collaborates with the Italian IFRS Center of Excellence. He has coordinated projects for the implementation of new IFRS for major industrial companies (Fiat Chrsyler Automobiles, CNH Industrial)) and for the transitions to international accounting standards. He supports the Professional Practice Director Office in preparing opinions and consultations on the application of national and international accounting standards.


Share this content
Further information: +39 0341 488700 +41 (0)58 666 66 81