{"id":7556,"date":"2025-04-30T18:25:49","date_gmt":"2025-04-30T16:25:49","guid":{"rendered":"https:\/\/www.sgbstudio.it\/?p=7556"},"modified":"2025-04-30T18:26:39","modified_gmt":"2025-04-30T16:26:39","slug":"memorandum-n-32-april-30-2025-triangular-transactions-should-also-be-recognized-in-the-stock-records","status":"publish","type":"post","link":"https:\/\/www.sgbstudio.it\/en\/2025\/memorandum-n-32-april-30-2025-triangular-transactions-should-also-be-recognized-in-the-stock-records\/","title":{"rendered":"Memorandum N. 32 April 30, 2025 Triangular transactions should also be recognized in the stock records"},"content":{"rendered":"

Article 14 paragraph 1 letter d) of Presidential Decree 600\/73 imposes on entrepreneurs, under the ordinary accounting system, the obligation to keep auxiliary records of stock, in order to track the changes that have occurred between the stocks in the annual inventories.<\/p>\n

 <\/p>\n

(download pdf<\/a>)<\/p>\n","protected":false},"excerpt":{"rendered":"

Article 14 paragraph 1 letter d) of Presidential Decree 600\/73 imposes on entrepreneurs, under the ordinary accounting system, the obligation to keep auxiliary records of stock, in order to track the changes that have occurred between the stocks in the annual inventories.   (download pdf)<\/p>\n","protected":false},"author":4,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":[],"categories":[25,24],"tags":[],"_links":{"self":[{"href":"https:\/\/www.sgbstudio.it\/en\/wp-json\/wp\/v2\/posts\/7556"}],"collection":[{"href":"https:\/\/www.sgbstudio.it\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.sgbstudio.it\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.sgbstudio.it\/en\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/www.sgbstudio.it\/en\/wp-json\/wp\/v2\/comments?post=7556"}],"version-history":[{"count":1,"href":"https:\/\/www.sgbstudio.it\/en\/wp-json\/wp\/v2\/posts\/7556\/revisions"}],"predecessor-version":[{"id":7557,"href":"https:\/\/www.sgbstudio.it\/en\/wp-json\/wp\/v2\/posts\/7556\/revisions\/7557"}],"wp:attachment":[{"href":"https:\/\/www.sgbstudio.it\/en\/wp-json\/wp\/v2\/media?parent=7556"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.sgbstudio.it\/en\/wp-json\/wp\/v2\/categories?post=7556"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.sgbstudio.it\/en\/wp-json\/wp\/v2\/tags?post=7556"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}