{"id":25,"date":"2024-10-05T18:15:35","date_gmt":"2024-10-05T16:15:35","guid":{"rendered":"https:\/\/www.fondazioneoic.org\/sondaggi\/?page_id=25"},"modified":"2024-10-21T19:11:49","modified_gmt":"2024-10-21T17:11:49","slug":"auditors","status":"publish","type":"page","link":"https:\/\/www.fondazioneoic.org\/sondaggi\/auditors\/","title":{"rendered":"Auditors"},"content":{"rendered":"\n<div class=\"wpcf7 no-js\" id=\"wpcf7-f24-o1\" lang=\"it-IT\" dir=\"ltr\">\n<div class=\"screen-reader-response\"><p role=\"status\" aria-live=\"polite\" aria-atomic=\"true\"><\/p> <ul><\/ul><\/div>\n<form action=\"\/sondaggi\/wp-json\/wp\/v2\/pages\/25#wpcf7-f24-o1\" method=\"post\" class=\"wpcf7-form init cf7mls-auto-return-first-step cf7mls-no-moving-animation\" aria-label=\"Modulo di contatto\" novalidate=\"novalidate\" data-status=\"init\">\n<div style=\"display: none;\">\n<input type=\"hidden\" name=\"_wpcf7\" value=\"24\" \/>\n<input type=\"hidden\" name=\"_wpcf7_version\" value=\"5.9.8\" 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lta&quot;,&quot;operator&quot;:&quot;equals&quot;,&quot;if_value&quot;:&quot;SI&quot;}]},{&quot;then_field&quot;:&quot;g-09-crediti-1-difficolta&quot;,&quot;and_rules&quot;:[{&quot;if_field&quot;:&quot;q-09-crediti-1-difficolta&quot;,&quot;operator&quot;:&quot;equals&quot;,&quot;if_value&quot;:&quot;SI&quot;}]},{&quot;then_field&quot;:&quot;g-09-crediti-2-difficolta&quot;,&quot;and_rules&quot;:[{&quot;if_field&quot;:&quot;q-09-crediti-2-difficolta&quot;,&quot;operator&quot;:&quot;equals&quot;,&quot;if_value&quot;:&quot;SI&quot;}]},{&quot;then_field&quot;:&quot;g-09-crediti-3-difficolta&quot;,&quot;and_rules&quot;:[{&quot;if_field&quot;:&quot;q-09-crediti-3-difficolta&quot;,&quot;operator&quot;:&quot;equals&quot;,&quot;if_value&quot;:&quot;SI&quot;}]},{&quot;then_field&quot;:&quot;g-09-imposte-1-difficolta&quot;,&quot;and_rules&quot;:[{&quot;if_field&quot;:&quot;q-09-imposte-1-difficolta&quot;,&quot;operator&quot;:&quot;equals&quot;,&quot;if_value&quot;:&quot;SI&quot;}]},{&quot;then_field&quot;:&quot;g-09-imposte-2-difficolta&quot;,&quot;and_rules&quot;:[{&quot;if_field&quot;:&quot;q-09-imposte-2-difficolta&quot;,&quot;operator&quot;:&quot;equals&quot;,&quot;if_value&quot;:&quot;SI&quot;}]},{&quot;then_field&quot;:&quot;g-09-imposte-3-difficolta&quot;,&quot;and_rules&quot;:[{&quot;if_field&quot;:&quot;q-09-imposte-3-difficolta&quot;,&quot;operator&quot;:&quot;equals&quot;,&quot;if_value&quot;:&quot;SI&quot;}]},{&quot;then_field&quot;:&quot;g-09-fondi-1-difficolta&quot;,&quot;and_rules&quot;:[{&quot;if_field&quot;:&quot;q-09-fondi-1-difficolta&quot;,&quot;operator&quot;:&quot;equals&quot;,&quot;if_value&quot;:&quot;SI&quot;}]},{&quot;then_field&quot;:&quot;g-09-fondi-2-difficolta&quot;,&quot;and_rules&quot;:[{&quot;if_field&quot;:&quot;q-09-fondi-2-difficolta&quot;,&quot;operator&quot;:&quot;equals&quot;,&quot;if_value&quot;:&quot;SI&quot;}]},{&quot;then_field&quot;:&quot;g-09-fondi-3-difficolta&quot;,&quot;and_rules&quot;:[{&quot;if_field&quot;:&quot;q-09-fondi-3-difficolta&quot;,&quot;operator&quot;:&quot;equals&quot;,&quot;if_value&quot;:&quot;SI&quot;}]},{&quot;then_field&quot;:&quot;g-09-fondi-4-difficolta&quot;,&quot;and_rules&quot;:[{&quot;if_field&quot;:&quot;q-09-fondi-4-difficolta&quot;,&quot;operator&quot;:&quot;equals&quot;,&quot;if_value&quot;:&quot;SI&quot;}]},{&quot;then_field&quot;:&quot;g-09-fondi-5-difficolta&quot;,&quot;and_rules&quot;:[{&quot;if_field&quot;:&quot;q-09-fondi-5-difficolta&quot;,&quot;operator&quot;:&quot;equals&quot;,&quot;if_value&quot;:&quot;SI&quot;}]},{&quot;then_field&quot;:&quot;g-09-debiti-1-difficolta&quot;,&quot;and_rules&quot;:[{&quot;if_field&quot;:&quot;q-09-debiti-1-difficolta&quot;,&quot;operator&quot;:&quot;equals&quot;,&quot;if_value&quot;:&quot;SI&quot;}]},{&quot;then_field&quot;:&quot;g-09-debiti-2-difficolta&quot;,&quot;and_rules&quot;:[{&quot;if_field&quot;:&quot;q-09-debiti-2-difficolta&quot;,&quot;operator&quot;:&quot;equals&quot;,&quot;if_value&quot;:&quot;SI&quot;}]},{&quot;then_field&quot;:&quot;g-09-debiti-3-difficolta&quot;,&quot;and_rules&quot;:[{&quot;if_field&quot;:&quot;q-09-debiti-3-difficolta&quot;,&quot;operator&quot;:&quot;equals&quot;,&quot;if_value&quot;:&quot;SI&quot;}]},{&quot;then_field&quot;:&quot;g-09-informativa-1-difficolta&quot;,&quot;and_rules&quot;:[{&quot;if_field&quot;:&quot;q-09-informativa-1-difficolta&quot;,&quot;operator&quot;:&quot;equals&quot;,&quot;if_value&quot;:&quot;SI&quot;}]},{&quot;then_field&quot;:&quot;g-09-altretematiche-1-difficolta&quot;,&quot;and_rules&quot;:[{&quot;if_field&quot;:&quot;q-09-altretematiche-1-difficolta&quot;,&quot;operator&quot;:&quot;equals&quot;,&quot;if_value&quot;:&quot;SI&quot;}]}],&quot;settings&quot;:{&quot;animation&quot;:&quot;yes&quot;,&quot;animation_intime&quot;:200,&quot;animation_outtime&quot;:200,&quot;conditions_ui&quot;:&quot;normal&quot;,&quot;notice_dismissed&quot;:false}}\" \/>\n<input type=\"hidden\" name=\"_wpcf7_recaptcha_response\" value=\"\" \/>\n<\/div>\n<div class=\"fieldset-cf7mls-wrapper\" data-transition-effects><fieldset class=\"fieldset-cf7mls cf7mls_current_fs\"><h4>Domande conoscitive\n<\/h4>\n<p><label>1) Inserire nome e cognome<br \/>\n<span class=\"wpcf7-form-control-wrap\" data-name=\"q-01-nome\"><input size=\"40\" maxlength=\"400\" class=\"wpcf7-form-control wpcf7-text wpcf7-validates-as-required\" autocomplete=\"name\" aria-required=\"true\" aria-invalid=\"false\" value=\"\" type=\"text\" name=\"q-01-nome\" \/><\/span> <\/label>\n<\/p>\n<p><label>2) Inserire nome societ\u00e0<br \/>\n<span class=\"wpcf7-form-control-wrap\" data-name=\"q-02-societa\"><input size=\"40\" maxlength=\"400\" class=\"wpcf7-form-control wpcf7-text wpcf7-validates-as-required\" aria-required=\"true\" aria-invalid=\"false\" value=\"\" type=\"text\" name=\"q-02-societa\" \/><\/span> <\/label>\n<\/p>\n<p><label>3) Indicare la qualifica professionale all\u2019interno della societ\u00e0<br \/>\n<span class=\"wpcf7-form-control-wrap\" data-name=\"q-03-qualifica\"><input size=\"40\" maxlength=\"400\" class=\"wpcf7-form-control wpcf7-text wpcf7-validates-as-required\" aria-required=\"true\" aria-invalid=\"false\" value=\"\" type=\"text\" name=\"q-03-qualifica\" \/><\/span> <\/label>\n<\/p>\n<p><label>4) Indirizzo mail<br \/>\n<span class=\"wpcf7-form-control-wrap\" data-name=\"q-04-email\"><input size=\"40\" maxlength=\"400\" class=\"wpcf7-form-control wpcf7-email wpcf7-validates-as-required wpcf7-text wpcf7-validates-as-email\" autocomplete=\"email\" aria-required=\"true\" aria-invalid=\"false\" value=\"\" type=\"email\" name=\"q-04-email\" \/><\/span> <\/label>\n<\/p>\n<p><div class=\"cf7mls-btns\"><button type=\"button\" class=\"cf7mls_next cf7mls_btn action-button\" name=\"cf7mls_next\" id=\"cf7mls-next-btn-cf7mls_step-1\">Avanti<img decoding=\"async\" src=\"https:\/\/www.fondazioneoic.org\/sondaggi\/wp-content\/plugins\/cf7-multi-step\/assets\/frontend\/img\/loader.svg\" alt=\"Step Loading\" data-lazy-src=\"https:\/\/www.fondazioneoic.org\/sondaggi\/wp-content\/plugins\/cf7-multi-step\/assets\/frontend\/img\/loader.svg\" style=\"display: none;\" \/><\/button><\/div><p><\/p><\/fieldset><fieldset class=\"fieldset-cf7mls\">\n<\/p>\n<h4>Domande di carattere generale\n<\/h4>\n<p><label>5) Ritenete utile predisporre un unico principio contabile per le piccole imprese?<\/label><br \/>\n<span class=\"wpcf7-form-control-wrap\" data-name=\"q-05-pc-piccole-imprese\"><span class=\"wpcf7-form-control wpcf7-radio\"><span class=\"wpcf7-list-item first\"><label><input type=\"radio\" name=\"q-05-pc-piccole-imprese\" value=\"SI\" \/><span class=\"wpcf7-list-item-label\">SI<\/span><\/label><\/span><span class=\"wpcf7-list-item last\"><label><input type=\"radio\" name=\"q-05-pc-piccole-imprese\" value=\"NO\" \/><span class=\"wpcf7-list-item-label\">NO<\/span><\/label><\/span><\/span><\/span>\n<\/p>\n<p><label>6) Ritenete utile predisporre un unico principio contabile per le micro imprese?<\/label><br \/>\n<span class=\"wpcf7-form-control-wrap\" data-name=\"q-06-pc-micro-imprese\"><span class=\"wpcf7-form-control wpcf7-radio\"><span class=\"wpcf7-list-item first\"><label><input type=\"radio\" name=\"q-06-pc-micro-imprese\" value=\"SI\" \/><span class=\"wpcf7-list-item-label\">SI<\/span><\/label><\/span><span class=\"wpcf7-list-item last\"><label><input type=\"radio\" name=\"q-06-pc-micro-imprese\" value=\"NO\" \/><span class=\"wpcf7-list-item-label\">NO<\/span><\/label><\/span><\/span><\/span>\n<\/p>\n<p><label>7) Avete avuto societ\u00e0 che hanno riscontrato difficolt\u00e0 nell'applicare il postulato di bilancio della sostanza sulla forma?<\/label><br \/>\n<span class=\"wpcf7-form-control-wrap\" data-name=\"q-07-difficolta\"><span class=\"wpcf7-form-control wpcf7-radio\"><span class=\"wpcf7-list-item first\"><label><input type=\"radio\" name=\"q-07-difficolta\" value=\"SI\" \/><span class=\"wpcf7-list-item-label\">SI<\/span><\/label><\/span><span class=\"wpcf7-list-item last\"><label><input type=\"radio\" name=\"q-07-difficolta\" value=\"NO\" \/><span class=\"wpcf7-list-item-label\">NO<\/span><\/label><\/span><\/span><\/span>\n<\/p>\n<div data-id=\"group-bilancio-forma\" data-orig_data_id=\"group-bilancio-forma\"  data-class=\"wpcf7cf_group\">\n\t<p><label>Se s\u00ec, si prega di descrivere la fattispecie<\/label><br \/>\n<span class=\"wpcf7-form-control-wrap\" data-name=\"q-07-difficolta-si\"><input size=\"40\" maxlength=\"400\" class=\"wpcf7-form-control wpcf7-text\" aria-invalid=\"false\" value=\"\" type=\"text\" name=\"q-07-difficolta-si\" \/><\/span>\n\t<\/p>\n<\/div>\n<p><div class=\"cf7mls-btns\"><button type=\"button\" class=\"cf7mls_back action-button\" name=\"cf7mls_back\" id=\"cf7mls-back-btn-cf7mls_step-2\">Indietro<\/button><button type=\"button\" class=\"cf7mls_next cf7mls_btn action-button\" name=\"cf7mls_next\" id=\"cf7mls-next-btn-cf7mls_step-2\">Avanti<img decoding=\"async\" src=\"https:\/\/www.fondazioneoic.org\/sondaggi\/wp-content\/plugins\/cf7-multi-step\/assets\/frontend\/img\/loader.svg\" alt=\"Step Loading\" data-lazy-src=\"https:\/\/www.fondazioneoic.org\/sondaggi\/wp-content\/plugins\/cf7-multi-step\/assets\/frontend\/img\/loader.svg\" style=\"display: none;\" \/><\/button><\/div><p><\/p><\/fieldset><fieldset class=\"fieldset-cf7mls\">\n<\/p>\n<h4>Domande su semplificazioni esistenti\n<\/h4>\n<p><label>8) Rispetto alle semplificazioni degli schemi del bilancio previste dal codice civile, avete avuto societ\u00e0 che hanno aggiunto delle voci? (si vedano gli schemi in <a href=\"https:\/\/www.fondazioneoic.org\/sondaggi\/wp-content\/uploads\/2024\/10\/Appendice-A.pdf\" target=\"_blank\">Appendice A<\/a>)<\/label><br \/>\n<span class=\"wpcf7-form-control-wrap\" data-name=\"q-08-bilancio-voci\"><span class=\"wpcf7-form-control wpcf7-radio\"><span class=\"wpcf7-list-item first\"><label><input type=\"radio\" name=\"q-08-bilancio-voci\" value=\"SI\" \/><span class=\"wpcf7-list-item-label\">SI<\/span><\/label><\/span><span class=\"wpcf7-list-item last\"><label><input type=\"radio\" name=\"q-08-bilancio-voci\" value=\"NO\" \/><span class=\"wpcf7-list-item-label\">NO<\/span><\/label><\/span><\/span><\/span>\n<\/p>\n<div data-id=\"group-bilancio-voci\" data-orig_data_id=\"group-bilancio-voci\"  data-class=\"wpcf7cf_group\">\n\t<p><label>Se si, spiegare quali<\/label><br \/>\n<span class=\"wpcf7-form-control-wrap\" data-name=\"q-08-bilancio-voci-si\"><input size=\"40\" maxlength=\"400\" class=\"wpcf7-form-control wpcf7-text\" aria-invalid=\"false\" value=\"\" type=\"text\" name=\"q-08-bilancio-voci-si\" \/><\/span>\n\t<\/p>\n<\/div>\n<p><div class=\"cf7mls-btns\"><button type=\"button\" class=\"cf7mls_back action-button\" name=\"cf7mls_back\" id=\"cf7mls-back-btn-cf7mls_step-3\">Indietro<\/button><button type=\"button\" class=\"cf7mls_next cf7mls_btn action-button\" name=\"cf7mls_next\" id=\"cf7mls-next-btn-cf7mls_step-3\">Avanti<img decoding=\"async\" src=\"https:\/\/www.fondazioneoic.org\/sondaggi\/wp-content\/plugins\/cf7-multi-step\/assets\/frontend\/img\/loader.svg\" alt=\"Step Loading\" data-lazy-src=\"https:\/\/www.fondazioneoic.org\/sondaggi\/wp-content\/plugins\/cf7-multi-step\/assets\/frontend\/img\/loader.svg\" style=\"display: none;\" \/><\/button><\/div><p><\/p><\/fieldset><fieldset class=\"fieldset-cf7mls\">\n<\/p>\n<h4>Domande su principali tematiche\n<\/h4>\n<p>L'OIC ha individuato ex ante alcuni temi degli attuali principi contabili che potrebbero risultare complessi da applicare per una piccola\/micro impresa. Si prega di descrivere quali sono le difficolt\u00e0 applicative riscontrate.\n<\/p>\n<p><label>9) Su quale delle seguenti tematiche nel corso dell\u2019attivit\u00e0 di revisione contabile sono state riscontrate dai vostri clienti difficolt\u00e0 applicative?<\/label><br \/>\n<span class=\"wpcf7-form-control-wrap\" data-name=\"q-09-tematiche\"><span class=\"wpcf7-form-control wpcf7-checkbox wpcf7-validates-as-required\"><span class=\"wpcf7-list-item first\"><label><input type=\"checkbox\" name=\"q-09-tematiche[]\" value=\"Immobilizzazioni immateriali e materiali\" \/><span class=\"wpcf7-list-item-label\">Immobilizzazioni immateriali e materiali<\/span><\/label><\/span><span class=\"wpcf7-list-item\"><label><input type=\"checkbox\" name=\"q-09-tematiche[]\" value=\"Derivati\" \/><span class=\"wpcf7-list-item-label\">Derivati<\/span><\/label><\/span><span class=\"wpcf7-list-item\"><label><input type=\"checkbox\" name=\"q-09-tematiche[]\" value=\"Rimanenze\" \/><span class=\"wpcf7-list-item-label\">Rimanenze<\/span><\/label><\/span><span class=\"wpcf7-list-item\"><label><input type=\"checkbox\" name=\"q-09-tematiche[]\" value=\"Lavori in corso su ordinazione e Ricavi\" \/><span class=\"wpcf7-list-item-label\">Lavori in corso su ordinazione e Ricavi<\/span><\/label><\/span><span class=\"wpcf7-list-item\"><label><input type=\"checkbox\" name=\"q-09-tematiche[]\" value=\"Crediti\" \/><span class=\"wpcf7-list-item-label\">Crediti<\/span><\/label><\/span><span class=\"wpcf7-list-item\"><label><input type=\"checkbox\" name=\"q-09-tematiche[]\" value=\"Imposte\" \/><span class=\"wpcf7-list-item-label\">Imposte<\/span><\/label><\/span><span class=\"wpcf7-list-item\"><label><input type=\"checkbox\" name=\"q-09-tematiche[]\" value=\"Fondi rischi e oneri\" \/><span class=\"wpcf7-list-item-label\">Fondi rischi e oneri<\/span><\/label><\/span><span class=\"wpcf7-list-item\"><label><input type=\"checkbox\" name=\"q-09-tematiche[]\" value=\"Debiti\" \/><span class=\"wpcf7-list-item-label\">Debiti<\/span><\/label><\/span><span class=\"wpcf7-list-item\"><label><input type=\"checkbox\" name=\"q-09-tematiche[]\" value=\"Informativa di bilancio\" \/><span class=\"wpcf7-list-item-label\">Informativa di bilancio<\/span><\/label><\/span><span class=\"wpcf7-list-item\"><label><input type=\"checkbox\" name=\"q-09-tematiche[]\" value=\"Altre tematiche\" \/><span class=\"wpcf7-list-item-label\">Altre tematiche<\/span><\/label><\/span><span class=\"wpcf7-list-item last\"><label><input type=\"checkbox\" name=\"q-09-tematiche[]\" value=\"Nessuna\" \/><span class=\"wpcf7-list-item-label\">Nessuna<\/span><\/label><\/span><\/span><\/span><div class=\"cf7mls-btns\"><button type=\"button\" class=\"cf7mls_back action-button\" name=\"cf7mls_back\" id=\"cf7mls-back-btn-cf7mls_step-4\">Indietro<\/button><button type=\"button\" class=\"cf7mls_next cf7mls_btn action-button\" name=\"cf7mls_next\" id=\"cf7mls-next-btn-cf7mls_step-4\">Avanti<img decoding=\"async\" src=\"https:\/\/www.fondazioneoic.org\/sondaggi\/wp-content\/plugins\/cf7-multi-step\/assets\/frontend\/img\/loader.svg\" alt=\"Step Loading\" data-lazy-src=\"https:\/\/www.fondazioneoic.org\/sondaggi\/wp-content\/plugins\/cf7-multi-step\/assets\/frontend\/img\/loader.svg\" style=\"display: none;\" \/><\/button><\/div><p><\/p><\/fieldset><fieldset class=\"fieldset-cf7mls\">\n<\/p>\n<div data-id=\"group-tematiche-immobilizzazioni\" data-orig_data_id=\"group-tematiche-immobilizzazioni\"  data-class=\"wpcf7cf_group\">\n\t<h4>Immobilizzazioni immateriali e materiali\n\t<\/h4>\n\t<p><label>Sono state riscontrate difficolt\u00e0 nell'applicazione dei criteri di iscrizione iniziale ai sensi dell\u2019OIC 16 relativi al trasferimento sostanziale dei rischi e benefici?<\/label><span class=\"wpcf7-form-control-wrap\" data-name=\"q-09-immobilizzazioni-1-difficolta\"><span class=\"wpcf7-form-control wpcf7-radio\"><span class=\"wpcf7-list-item first\"><label><input type=\"radio\" name=\"q-09-immobilizzazioni-1-difficolta\" value=\"SI\" \/><span class=\"wpcf7-list-item-label\">SI<\/span><\/label><\/span><span class=\"wpcf7-list-item last\"><label><input type=\"radio\" name=\"q-09-immobilizzazioni-1-difficolta\" value=\"NO\" \/><span class=\"wpcf7-list-item-label\">NO<\/span><\/label><\/span><\/span><\/span>\n\t<\/p>\n\t<div data-id=\"g-09-immobilizzazioni-1-difficolta\" data-orig_data_id=\"g-09-immobilizzazioni-1-difficolta\"  data-class=\"wpcf7cf_group\">\n\t\t<p><label>Se si, spiegare quali<\/label><br \/>\n<span class=\"wpcf7-form-control-wrap\" data-name=\"q-09-immobilizzazioni-1-difficolta-si\"><input size=\"40\" maxlength=\"400\" class=\"wpcf7-form-control wpcf7-text\" aria-invalid=\"false\" value=\"\" type=\"text\" name=\"q-09-immobilizzazioni-1-difficolta-si\" \/><\/span>\n\t\t<\/p>\n\t<\/div>\n\t<p><label>Sono state riscontrate difficolt\u00e0 applicative nel determinare i costi capitalizzabili ai sensi dell\u2019OIC 24?<\/label><br \/>\n<span class=\"wpcf7-form-control-wrap\" data-name=\"q-09-immobilizzazioni-2-difficolta\"><span class=\"wpcf7-form-control wpcf7-radio\"><span class=\"wpcf7-list-item first\"><label><input type=\"radio\" name=\"q-09-immobilizzazioni-2-difficolta\" value=\"SI\" \/><span class=\"wpcf7-list-item-label\">SI<\/span><\/label><\/span><span class=\"wpcf7-list-item last\"><label><input type=\"radio\" name=\"q-09-immobilizzazioni-2-difficolta\" value=\"NO\" \/><span class=\"wpcf7-list-item-label\">NO<\/span><\/label><\/span><\/span><\/span>\n\t<\/p>\n\t<div data-id=\"g-09-immobilizzazioni-2-difficolta\" data-orig_data_id=\"g-09-immobilizzazioni-2-difficolta\"  data-class=\"wpcf7cf_group\">\n\t\t<p><label>Se si, spiegare quali<\/label><br \/>\n<span class=\"wpcf7-form-control-wrap\" data-name=\"q-09-immobilizzazioni-2-difficolta-si\"><input size=\"40\" maxlength=\"400\" class=\"wpcf7-form-control wpcf7-text\" aria-invalid=\"false\" value=\"\" type=\"text\" name=\"q-09-immobilizzazioni-2-difficolta-si\" \/><\/span>\n\t\t<\/p>\n\t<\/div>\n\t<p><label>Sono state riscontrate difficolt\u00e0 applicative nella determinazione della vita utile delle immobilizzazioni materiali ai sensi dell'OIC 16 e delle immobilizzazioni immateriali ai sensi dell'OIC 24?<\/label><br \/>\n<span class=\"wpcf7-form-control-wrap\" data-name=\"q-09-immobilizzazioni-3-difficolta\"><span class=\"wpcf7-form-control wpcf7-radio\"><span class=\"wpcf7-list-item first\"><label><input type=\"radio\" name=\"q-09-immobilizzazioni-3-difficolta\" value=\"SI\" \/><span class=\"wpcf7-list-item-label\">SI<\/span><\/label><\/span><span class=\"wpcf7-list-item last\"><label><input type=\"radio\" name=\"q-09-immobilizzazioni-3-difficolta\" value=\"NO\" \/><span class=\"wpcf7-list-item-label\">NO<\/span><\/label><\/span><\/span><\/span>\n\t<\/p>\n\t<div data-id=\"g-09-immobilizzazioni-3-difficolta\" data-orig_data_id=\"g-09-immobilizzazioni-3-difficolta\"  data-class=\"wpcf7cf_group\">\n\t\t<p><label>Se si, spiegare quali<\/label><br \/>\n<span class=\"wpcf7-form-control-wrap\" data-name=\"q-09-immobilizzazioni-3-difficolta-si\"><input size=\"40\" maxlength=\"400\" class=\"wpcf7-form-control wpcf7-text\" aria-invalid=\"false\" value=\"\" type=\"text\" name=\"q-09-immobilizzazioni-3-difficolta-si\" \/><\/span>\n\t\t<\/p>\n\t<\/div>\n\t<p><label>Sono state riscontrate difficolt\u00e0 applicative nell'identificare quali sono le manutenzioni ordinarie e le straordinarie ai sensi dell\u2019OIC 16?<\/label><br \/>\n<span class=\"wpcf7-form-control-wrap\" data-name=\"q-09-immobilizzazioni-4-difficolta\"><span class=\"wpcf7-form-control wpcf7-radio\"><span class=\"wpcf7-list-item first\"><label><input type=\"radio\" name=\"q-09-immobilizzazioni-4-difficolta\" value=\"SI\" \/><span class=\"wpcf7-list-item-label\">SI<\/span><\/label><\/span><span class=\"wpcf7-list-item last\"><label><input type=\"radio\" name=\"q-09-immobilizzazioni-4-difficolta\" value=\"NO\" \/><span class=\"wpcf7-list-item-label\">NO<\/span><\/label><\/span><\/span><\/span>\n\t<\/p>\n\t<div data-id=\"g-09-immobilizzazioni-4-difficolta\" data-orig_data_id=\"g-09-immobilizzazioni-4-difficolta\"  data-class=\"wpcf7cf_group\">\n\t\t<p><label>Se si, spiegare quali<\/label><br \/>\n<span class=\"wpcf7-form-control-wrap\" data-name=\"q-09-immobilizzazioni-4-difficolta-si\"><input size=\"40\" maxlength=\"400\" class=\"wpcf7-form-control wpcf7-text\" aria-invalid=\"false\" value=\"\" type=\"text\" name=\"q-09-immobilizzazioni-4-difficolta-si\" \/><\/span>\n\t\t<\/p>\n\t<\/div>\n\t<p><label>Sono state riscontrate difficolt\u00e0 applicative nella rilevazione dei contributi in conto impianti ai sensi dell\u2019OIC 16?<\/label><br \/>\n<span class=\"wpcf7-form-control-wrap\" data-name=\"q-09-immobilizzazioni-5-difficolta\"><span class=\"wpcf7-form-control wpcf7-radio\"><span class=\"wpcf7-list-item first\"><label><input type=\"radio\" name=\"q-09-immobilizzazioni-5-difficolta\" value=\"SI\" \/><span class=\"wpcf7-list-item-label\">SI<\/span><\/label><\/span><span class=\"wpcf7-list-item last\"><label><input type=\"radio\" name=\"q-09-immobilizzazioni-5-difficolta\" value=\"NO\" \/><span class=\"wpcf7-list-item-label\">NO<\/span><\/label><\/span><\/span><\/span>\n\t<\/p>\n\t<div data-id=\"g-09-immobilizzazioni-5-difficolta\" data-orig_data_id=\"g-09-immobilizzazioni-5-difficolta\"  data-class=\"wpcf7cf_group\">\n\t\t<p><label>Se si, spiegare quali<\/label><br \/>\n<span class=\"wpcf7-form-control-wrap\" data-name=\"q-09-immobilizzazioni-5-difficolta-si\"><input size=\"40\" maxlength=\"400\" class=\"wpcf7-form-control wpcf7-text\" aria-invalid=\"false\" value=\"\" type=\"text\" name=\"q-09-immobilizzazioni-5-difficolta-si\" \/><\/span>\n\t\t<\/p>\n\t<\/div>\n\t<p><label>Sono state riscontrate difficolt\u00e0 nell'applicazione dell'OIC 24 in tema di svalutazioni e\/o rivalutazioni di immobilizzazioni immateriali?<\/label><br \/>\n<span class=\"wpcf7-form-control-wrap\" data-name=\"q-09-immobilizzazioni-6-difficolta\"><span class=\"wpcf7-form-control wpcf7-radio\"><span class=\"wpcf7-list-item first\"><label><input type=\"radio\" name=\"q-09-immobilizzazioni-6-difficolta\" value=\"SI\" \/><span class=\"wpcf7-list-item-label\">SI<\/span><\/label><\/span><span class=\"wpcf7-list-item last\"><label><input type=\"radio\" name=\"q-09-immobilizzazioni-6-difficolta\" value=\"NO\" \/><span class=\"wpcf7-list-item-label\">NO<\/span><\/label><\/span><\/span><\/span>\n\t<\/p>\n\t<div data-id=\"g-09-immobilizzazioni-6-difficolta\" data-orig_data_id=\"g-09-immobilizzazioni-6-difficolta\"  data-class=\"wpcf7cf_group\">\n\t\t<p><label>Se si, spiegare quali<\/label><br \/>\n<span class=\"wpcf7-form-control-wrap\" data-name=\"q-09-immobilizzazioni-6-difficolta-si\"><input size=\"40\" maxlength=\"400\" class=\"wpcf7-form-control wpcf7-text\" aria-invalid=\"false\" value=\"\" type=\"text\" name=\"q-09-immobilizzazioni-6-difficolta-si\" \/><\/span>\n\t\t<\/p>\n\t<\/div>\n\t<p><label>\u00c8 stato applicato il metodo semplificato previsto dall\u2019OIC 9 per determinare le perdite durevoli di valore?<\/label><br \/>\n<span class=\"wpcf7-form-control-wrap\" data-name=\"q-09-immobilizzazioni-7-difficolta\"><span class=\"wpcf7-form-control wpcf7-radio\"><span class=\"wpcf7-list-item first\"><label><input type=\"radio\" name=\"q-09-immobilizzazioni-7-difficolta\" value=\"SI\" \/><span class=\"wpcf7-list-item-label\">SI<\/span><\/label><\/span><span class=\"wpcf7-list-item last\"><label><input type=\"radio\" name=\"q-09-immobilizzazioni-7-difficolta\" value=\"NO\" \/><span class=\"wpcf7-list-item-label\">NO<\/span><\/label><\/span><\/span><\/span>\n\t<\/p>\n\t<div data-id=\"g-09-immobilizzazioni-7-difficolta\" data-orig_data_id=\"g-09-immobilizzazioni-7-difficolta\"  data-class=\"wpcf7cf_group\">\n\t\t<p><label>Se no, spiegare perch\u00e8<\/label><br \/>\n<span class=\"wpcf7-form-control-wrap\" data-name=\"q-09-immobilizzazioni-7-difficolta-no\"><input size=\"40\" maxlength=\"400\" class=\"wpcf7-form-control wpcf7-text\" aria-invalid=\"false\" value=\"\" type=\"text\" name=\"q-09-immobilizzazioni-7-difficolta-no\" \/><\/span>\n\t\t<\/p>\n\t<\/div>\n\t<p><label>Sono state riscontrate difficolt\u00e0 applicative diverse da quelle indicate e\/o avete eventuali suggerimenti da fornire?<\/label><br \/>\n<span class=\"wpcf7-form-control-wrap\" data-name=\"q-09-immobilizzazioni-8-difficolta\"><span class=\"wpcf7-form-control wpcf7-radio\"><span class=\"wpcf7-list-item first\"><label><input type=\"radio\" name=\"q-09-immobilizzazioni-8-difficolta\" value=\"SI\" \/><span class=\"wpcf7-list-item-label\">SI<\/span><\/label><\/span><span class=\"wpcf7-list-item last\"><label><input type=\"radio\" name=\"q-09-immobilizzazioni-8-difficolta\" value=\"NO\" \/><span class=\"wpcf7-list-item-label\">NO<\/span><\/label><\/span><\/span><\/span>\n\t<\/p>\n\t<div data-id=\"g-09-immobilizzazioni-8-difficolta\" data-orig_data_id=\"g-09-immobilizzazioni-8-difficolta\"  data-class=\"wpcf7cf_group\">\n\t\t<p><label>Se si, spiegare quali<\/label><br \/>\n<span class=\"wpcf7-form-control-wrap\" data-name=\"q-09-immobilizzazioni-8-difficolta-si\"><input size=\"40\" maxlength=\"400\" class=\"wpcf7-form-control wpcf7-text\" aria-invalid=\"false\" value=\"\" type=\"text\" name=\"q-09-immobilizzazioni-8-difficolta-si\" \/><\/span>\n\t\t<\/p>\n\t<\/div>\n<\/div>\n<div data-id=\"group-tematiche-derivati\" data-orig_data_id=\"group-tematiche-derivati\"  data-class=\"wpcf7cf_group\">\n\t<h4>Derivati\n\t<\/h4>\n\t<p><label>\u00c8 stato applicato il metodo semplificato previsto dall\u2019OIC 32 per la contabilizzazione delle relazioni di copertura semplici?<\/label><br \/>\n<span class=\"wpcf7-form-control-wrap\" data-name=\"q-09-derivati-1-difficolta\"><span class=\"wpcf7-form-control wpcf7-radio\"><span class=\"wpcf7-list-item first\"><label><input type=\"radio\" name=\"q-09-derivati-1-difficolta\" value=\"SI\" \/><span class=\"wpcf7-list-item-label\">SI<\/span><\/label><\/span><span class=\"wpcf7-list-item last\"><label><input type=\"radio\" name=\"q-09-derivati-1-difficolta\" value=\"NO\" \/><span class=\"wpcf7-list-item-label\">NO<\/span><\/label><\/span><\/span><\/span>\n\t<\/p>\n\t<div data-id=\"g-09-derivati-1-difficolta\" data-orig_data_id=\"g-09-derivati-1-difficolta\"  data-class=\"wpcf7cf_group\">\n\t\t<p><label>Se no, spiegare perch\u00e8<\/label><br \/>\n<span class=\"wpcf7-form-control-wrap\" data-name=\"q-09-derivati-1-difficolta-no\"><input size=\"40\" maxlength=\"400\" class=\"wpcf7-form-control wpcf7-text\" aria-invalid=\"false\" value=\"\" type=\"text\" name=\"q-09-derivati-1-difficolta-no\" \/><\/span>\n\t\t<\/p>\n\t<\/div>\n\t<p><label>Sono state riscontrate difficolt\u00e0 applicative diverse da quelle indicate e\/o avete eventuali suggerimenti da fornire sull\u2019OIC 32?<\/label><br \/>\n<span class=\"wpcf7-form-control-wrap\" data-name=\"q-09-derivati-2-difficolta\"><span class=\"wpcf7-form-control wpcf7-radio\"><span class=\"wpcf7-list-item first\"><label><input type=\"radio\" name=\"q-09-derivati-2-difficolta\" value=\"SI\" \/><span class=\"wpcf7-list-item-label\">SI<\/span><\/label><\/span><span class=\"wpcf7-list-item last\"><label><input type=\"radio\" name=\"q-09-derivati-2-difficolta\" value=\"NO\" \/><span class=\"wpcf7-list-item-label\">NO<\/span><\/label><\/span><\/span><\/span>\n\t<\/p>\n\t<div data-id=\"g-09-derivati-2-difficolta\" data-orig_data_id=\"g-09-derivati-2-difficolta\"  data-class=\"wpcf7cf_group\">\n\t\t<p><label>Se si, spiegare quali<\/label><br \/>\n<span class=\"wpcf7-form-control-wrap\" data-name=\"q-09-derivati-2-difficolta-si\"><input size=\"40\" maxlength=\"400\" class=\"wpcf7-form-control wpcf7-text\" aria-invalid=\"false\" value=\"\" type=\"text\" name=\"q-09-derivati-2-difficolta-si\" \/><\/span>\n\t\t<\/p>\n\t<\/div>\n<\/div>\n<div data-id=\"group-tematiche-rimanenze\" data-orig_data_id=\"group-tematiche-rimanenze\"  data-class=\"wpcf7cf_group\">\n\t<h4>Rimanenze\n\t<\/h4>\n\t<p><label>Sono state riscontrate difficolt\u00e0 nell'applicazione dei criteri di iscrizione iniziale ai sensi dell\u2019OIC 13 relativi al trasferimento sostanziale dei rischi e benefici?<\/label><br \/>\n<span class=\"wpcf7-form-control-wrap\" data-name=\"q-09-rimanenze-1-difficolta\"><span class=\"wpcf7-form-control wpcf7-radio\"><span class=\"wpcf7-list-item first\"><label><input type=\"radio\" name=\"q-09-rimanenze-1-difficolta\" value=\"SI\" \/><span class=\"wpcf7-list-item-label\">SI<\/span><\/label><\/span><span class=\"wpcf7-list-item last\"><label><input type=\"radio\" name=\"q-09-rimanenze-1-difficolta\" value=\"NO\" \/><span class=\"wpcf7-list-item-label\">NO<\/span><\/label><\/span><\/span><\/span>\n\t<\/p>\n\t<div data-id=\"g-09-rimanenze-1-difficolta\" data-orig_data_id=\"g-09-rimanenze-1-difficolta\"  data-class=\"wpcf7cf_group\">\n\t\t<p><label>Se si, spiegare quali<\/label><br \/>\n<span class=\"wpcf7-form-control-wrap\" data-name=\"q-09-rimanenze-1-difficolta-si\"><input size=\"40\" maxlength=\"400\" class=\"wpcf7-form-control wpcf7-text\" aria-invalid=\"false\" value=\"\" type=\"text\" name=\"q-09-rimanenze-1-difficolta-si\" \/><\/span>\n\t\t<\/p>\n\t<\/div>\n\t<p><label>Sono state riscontrate difficolt\u00e0 applicative nel determinare il costo delle rimanenze ai sensi dell'OIC 13?<\/label><br \/>\n<span class=\"wpcf7-form-control-wrap\" data-name=\"q-09-rimanenze-2-difficolta\"><span class=\"wpcf7-form-control wpcf7-radio\"><span class=\"wpcf7-list-item first\"><label><input type=\"radio\" name=\"q-09-rimanenze-2-difficolta\" value=\"SI\" \/><span class=\"wpcf7-list-item-label\">SI<\/span><\/label><\/span><span class=\"wpcf7-list-item last\"><label><input type=\"radio\" name=\"q-09-rimanenze-2-difficolta\" value=\"NO\" \/><span class=\"wpcf7-list-item-label\">NO<\/span><\/label><\/span><\/span><\/span>\n\t<\/p>\n\t<div data-id=\"g-09-rimanenze-2-difficolta\" data-orig_data_id=\"g-09-rimanenze-2-difficolta\"  data-class=\"wpcf7cf_group\">\n\t\t<p><label>Se si, spiegare quali<\/label><br \/>\n<span class=\"wpcf7-form-control-wrap\" data-name=\"q-09-rimanenze-2-difficolta-si\"><input size=\"40\" maxlength=\"400\" class=\"wpcf7-form-control wpcf7-text\" aria-invalid=\"false\" value=\"\" type=\"text\" name=\"q-09-rimanenze-2-difficolta-si\" \/><\/span>\n\t\t<\/p>\n\t<\/div>\n\t<p><label>Sono state riscontrate difficolt\u00e0 applicative nel determinare il valore di realizzazione desunto dall'andamento del mercato ai sensi dell'OIC 13?<\/label><br \/>\n<span class=\"wpcf7-form-control-wrap\" data-name=\"q-09-rimanenze-3-difficolta\"><span class=\"wpcf7-form-control wpcf7-radio\"><span class=\"wpcf7-list-item first\"><label><input type=\"radio\" name=\"q-09-rimanenze-3-difficolta\" value=\"SI\" \/><span class=\"wpcf7-list-item-label\">SI<\/span><\/label><\/span><span class=\"wpcf7-list-item last\"><label><input type=\"radio\" name=\"q-09-rimanenze-3-difficolta\" value=\"NO\" \/><span class=\"wpcf7-list-item-label\">NO<\/span><\/label><\/span><\/span><\/span>\n\t<\/p>\n\t<div data-id=\"g-09-rimanenze-3-difficolta\" data-orig_data_id=\"g-09-rimanenze-3-difficolta\"  data-class=\"wpcf7cf_group\">\n\t\t<p><label>Se si, spiegare quali<\/label><br \/>\n<span class=\"wpcf7-form-control-wrap\" data-name=\"q-09-rimanenze-3-difficolta-si\"><input size=\"40\" maxlength=\"400\" class=\"wpcf7-form-control wpcf7-text\" aria-invalid=\"false\" value=\"\" type=\"text\" name=\"q-09-rimanenze-3-difficolta-si\" \/><\/span>\n\t\t<\/p>\n\t<\/div>\n\t<p><label>Sono state riscontrate difficolt\u00e0 applicative diverse da quelle indicate e\/o avete eventuali suggerimenti da fornire?<\/label><br \/>\n<span class=\"wpcf7-form-control-wrap\" data-name=\"q-09-rimanenze-4-difficolta\"><span class=\"wpcf7-form-control wpcf7-radio\"><span class=\"wpcf7-list-item first\"><label><input type=\"radio\" name=\"q-09-rimanenze-4-difficolta\" value=\"SI\" \/><span class=\"wpcf7-list-item-label\">SI<\/span><\/label><\/span><span class=\"wpcf7-list-item last\"><label><input type=\"radio\" name=\"q-09-rimanenze-4-difficolta\" value=\"NO\" \/><span class=\"wpcf7-list-item-label\">NO<\/span><\/label><\/span><\/span><\/span>\n\t<\/p>\n\t<div data-id=\"g-09-rimanenze-4-difficolta\" data-orig_data_id=\"g-09-rimanenze-4-difficolta\"  data-class=\"wpcf7cf_group\">\n\t\t<p><label>Se si, spiegare quali<\/label><br \/>\n<span class=\"wpcf7-form-control-wrap\" data-name=\"q-09-rimanenze-4-difficolta-si\"><input size=\"40\" maxlength=\"400\" class=\"wpcf7-form-control wpcf7-text\" aria-invalid=\"false\" value=\"\" type=\"text\" name=\"q-09-rimanenze-4-difficolta-si\" \/><\/span>\n\t\t<\/p>\n\t<\/div>\n<\/div>\n<div data-id=\"group-tematiche-lavori\" data-orig_data_id=\"group-tematiche-lavori\"  data-class=\"wpcf7cf_group\">\n\t<h4>Lavori in corso su ordinazione e Ricavi\n\t<\/h4>\n\t<p><label>Sono state riscontrate difficolt\u00e0 applicative nell'identificare quando \u00e8 possibile procedere con la combinazione e\/o la suddivisione di commesse, ai sensi dell'OIC 23?<\/label><br \/>\n<span class=\"wpcf7-form-control-wrap\" data-name=\"q-09-lavori-1-difficolta\"><span class=\"wpcf7-form-control wpcf7-radio\"><span class=\"wpcf7-list-item first\"><label><input type=\"radio\" name=\"q-09-lavori-1-difficolta\" value=\"SI\" \/><span class=\"wpcf7-list-item-label\">SI<\/span><\/label><\/span><span class=\"wpcf7-list-item last\"><label><input type=\"radio\" name=\"q-09-lavori-1-difficolta\" value=\"NO\" \/><span class=\"wpcf7-list-item-label\">NO<\/span><\/label><\/span><\/span><\/span>\n\t<\/p>\n\t<div data-id=\"g-09-lavori-1-difficolta\" data-orig_data_id=\"g-09-lavori-1-difficolta\"  data-class=\"wpcf7cf_group\">\n\t\t<p><label>Se si, spiegare quali<\/label><br \/>\n<span class=\"wpcf7-form-control-wrap\" data-name=\"q-09-lavori-1-difficolta-si\"><input size=\"40\" maxlength=\"400\" class=\"wpcf7-form-control wpcf7-text\" aria-invalid=\"false\" value=\"\" type=\"text\" name=\"q-09-lavori-1-difficolta-si\" \/><\/span>\n\t\t<\/p>\n\t<\/div>\n\t<p><label>Sono state riscontrate difficolt\u00e0 nell'applicazione del metodo della percentuale di completamento ai sensi dell'OIC 23?<\/label><br \/>\n<span class=\"wpcf7-form-control-wrap\" data-name=\"q-09-lavori-2-difficolta\"><span class=\"wpcf7-form-control wpcf7-radio\"><span class=\"wpcf7-list-item first\"><label><input type=\"radio\" name=\"q-09-lavori-2-difficolta\" value=\"SI\" \/><span class=\"wpcf7-list-item-label\">SI<\/span><\/label><\/span><span class=\"wpcf7-list-item last\"><label><input type=\"radio\" name=\"q-09-lavori-2-difficolta\" value=\"NO\" \/><span class=\"wpcf7-list-item-label\">NO<\/span><\/label><\/span><\/span><\/span>\n\t<\/p>\n\t<div data-id=\"g-09-lavori-2-difficolta\" data-orig_data_id=\"g-09-lavori-2-difficolta\"  data-class=\"wpcf7cf_group\">\n\t\t<p><label>Se si, spiegare quali<\/label><br \/>\n<span class=\"wpcf7-form-control-wrap\" data-name=\"q-09-lavori-2-difficolta-si\"><input size=\"40\" maxlength=\"400\" class=\"wpcf7-form-control wpcf7-text\" aria-invalid=\"false\" value=\"\" type=\"text\" name=\"q-09-lavori-2-difficolta-si\" \/><\/span>\n\t\t<\/p>\n\t<\/div>\n\t<p><label>Sono state riscontrate difficolt\u00e0 nell'applicazione del criterio della commessa completata ai sensi dell'OIC 23?<\/label><br \/>\n<span class=\"wpcf7-form-control-wrap\" data-name=\"q-09-lavori-3-difficolta\"><span class=\"wpcf7-form-control wpcf7-radio\"><span class=\"wpcf7-list-item first\"><label><input type=\"radio\" name=\"q-09-lavori-3-difficolta\" value=\"SI\" \/><span class=\"wpcf7-list-item-label\">SI<\/span><\/label><\/span><span class=\"wpcf7-list-item last\"><label><input type=\"radio\" name=\"q-09-lavori-3-difficolta\" value=\"NO\" \/><span class=\"wpcf7-list-item-label\">NO<\/span><\/label><\/span><\/span><\/span>\n\t<\/p>\n\t<div data-id=\"g-09-lavori-3-difficolta\" data-orig_data_id=\"g-09-lavori-3-difficolta\"  data-class=\"wpcf7cf_group\">\n\t\t<p><label>Se si, spiegare quali<\/label><br \/>\n<span class=\"wpcf7-form-control-wrap\" data-name=\"q-09-lavori-3-difficolta-si\"><input size=\"40\" maxlength=\"400\" class=\"wpcf7-form-control wpcf7-text\" aria-invalid=\"false\" value=\"\" type=\"text\" name=\"q-09-lavori-3-difficolta-si\" \/><\/span>\n\t\t<\/p>\n\t<\/div>\n\t<p><label>Sono state riscontrate difficolt\u00e0 applicative nella determinazione delle perdite probabili ai sensi dell'OIC 23?<\/label><br \/>\n<span class=\"wpcf7-form-control-wrap\" data-name=\"q-09-lavori-4-difficolta\"><span class=\"wpcf7-form-control wpcf7-radio\"><span class=\"wpcf7-list-item first\"><label><input type=\"radio\" name=\"q-09-lavori-4-difficolta\" value=\"SI\" \/><span class=\"wpcf7-list-item-label\">SI<\/span><\/label><\/span><span class=\"wpcf7-list-item last\"><label><input type=\"radio\" name=\"q-09-lavori-4-difficolta\" value=\"NO\" \/><span class=\"wpcf7-list-item-label\">NO<\/span><\/label><\/span><\/span><\/span>\n\t<\/p>\n\t<div data-id=\"g-09-lavori-4-difficolta\" data-orig_data_id=\"g-09-lavori-4-difficolta\"  data-class=\"wpcf7cf_group\">\n\t\t<p><label>Se si, spiegare quali<\/label><br \/>\n<span class=\"wpcf7-form-control-wrap\" data-name=\"q-09-lavori-4-difficolta-si\"><input size=\"40\" maxlength=\"400\" class=\"wpcf7-form-control wpcf7-text\" aria-invalid=\"false\" value=\"\" type=\"text\" name=\"q-09-lavori-4-difficolta-si\" \/><\/span>\n\t\t<\/p>\n\t<\/div>\n\t<p><label>Vi aspettate dei cambiamenti significativi dall'applicazione del nuovo principio contabile sui ricavi OIC 34?<\/label><br \/>\n<span class=\"wpcf7-form-control-wrap\" data-name=\"q-09-lavori-5-difficolta\"><span class=\"wpcf7-form-control wpcf7-radio\"><span class=\"wpcf7-list-item first\"><label><input type=\"radio\" name=\"q-09-lavori-5-difficolta\" value=\"SI\" \/><span class=\"wpcf7-list-item-label\">SI<\/span><\/label><\/span><span class=\"wpcf7-list-item last\"><label><input type=\"radio\" name=\"q-09-lavori-5-difficolta\" value=\"NO\" \/><span class=\"wpcf7-list-item-label\">NO<\/span><\/label><\/span><\/span><\/span>\n\t<\/p>\n\t<div data-id=\"g-09-lavori-5-difficolta\" data-orig_data_id=\"g-09-lavori-5-difficolta\"  data-class=\"wpcf7cf_group\">\n\t\t<p><label>Se si, spiegare quali<\/label><br \/>\n<span class=\"wpcf7-form-control-wrap\" data-name=\"q-09-lavori-5-difficolta-si\"><input size=\"40\" maxlength=\"400\" class=\"wpcf7-form-control wpcf7-text\" aria-invalid=\"false\" value=\"\" type=\"text\" name=\"q-09-lavori-5-difficolta-si\" \/><\/span>\n\t\t<\/p>\n\t<\/div>\n\t<p><label>Sono state riscontrate difficolt\u00e0 applicative nella rilevazione dei contributi in conto esercizio?<\/label><br \/>\n<span class=\"wpcf7-form-control-wrap\" data-name=\"q-09-lavori-6-difficolta\"><span class=\"wpcf7-form-control wpcf7-radio\"><span class=\"wpcf7-list-item first\"><label><input type=\"radio\" name=\"q-09-lavori-6-difficolta\" value=\"SI\" \/><span class=\"wpcf7-list-item-label\">SI<\/span><\/label><\/span><span class=\"wpcf7-list-item last\"><label><input type=\"radio\" name=\"q-09-lavori-6-difficolta\" value=\"NO\" \/><span class=\"wpcf7-list-item-label\">NO<\/span><\/label><\/span><\/span><\/span>\n\t<\/p>\n\t<div data-id=\"g-09-lavori-6-difficolta\" data-orig_data_id=\"g-09-lavori-6-difficolta\"  data-class=\"wpcf7cf_group\">\n\t\t<p><label>Se si, spiegare quali<\/label><br \/>\n<span class=\"wpcf7-form-control-wrap\" data-name=\"q-09-lavori-6-difficolta-si\"><input size=\"40\" maxlength=\"400\" class=\"wpcf7-form-control wpcf7-text\" aria-invalid=\"false\" value=\"\" type=\"text\" name=\"q-09-lavori-6-difficolta-si\" \/><\/span>\n\t\t<\/p>\n\t<\/div>\n\t<p><label>Sono state riscontrate difficolt\u00e0 applicative diverse da quelle indicate e\/o avete eventuali suggerimenti da fornire?<\/label><br \/>\n<span class=\"wpcf7-form-control-wrap\" data-name=\"q-09-lavori-7-difficolta\"><span class=\"wpcf7-form-control wpcf7-radio\"><span class=\"wpcf7-list-item first\"><label><input type=\"radio\" name=\"q-09-lavori-7-difficolta\" value=\"SI\" \/><span class=\"wpcf7-list-item-label\">SI<\/span><\/label><\/span><span class=\"wpcf7-list-item last\"><label><input type=\"radio\" name=\"q-09-lavori-7-difficolta\" value=\"NO\" \/><span class=\"wpcf7-list-item-label\">NO<\/span><\/label><\/span><\/span><\/span>\n\t<\/p>\n\t<div data-id=\"g-09-lavori-7-difficolta\" data-orig_data_id=\"g-09-lavori-7-difficolta\"  data-class=\"wpcf7cf_group\">\n\t\t<p><label>Se si, spiegare quali<\/label><br \/>\n<span class=\"wpcf7-form-control-wrap\" data-name=\"q-09-lavori-7-difficolta-si\"><input size=\"40\" maxlength=\"400\" class=\"wpcf7-form-control wpcf7-text\" aria-invalid=\"false\" value=\"\" type=\"text\" name=\"q-09-lavori-7-difficolta-si\" \/><\/span>\n\t\t<\/p>\n\t<\/div>\n<\/div>\n<div data-id=\"group-tematiche-crediti\" data-orig_data_id=\"group-tematiche-crediti\"  data-class=\"wpcf7cf_group\">\n\t<h4>Crediti\n\t<\/h4>\n\t<p><label>Sono state riscontrate difficolt\u00e0 applicative nel determinare quando rilevare un fondo svalutazione crediti ai sensi dell'OIC 15 (ad esempio nei casi di crediti assicurati)?<\/label><br \/>\n<span class=\"wpcf7-form-control-wrap\" data-name=\"q-09-crediti-1-difficolta\"><span class=\"wpcf7-form-control wpcf7-radio\"><span class=\"wpcf7-list-item first\"><label><input type=\"radio\" name=\"q-09-crediti-1-difficolta\" value=\"SI\" \/><span class=\"wpcf7-list-item-label\">SI<\/span><\/label><\/span><span class=\"wpcf7-list-item last\"><label><input type=\"radio\" name=\"q-09-crediti-1-difficolta\" value=\"NO\" \/><span class=\"wpcf7-list-item-label\">NO<\/span><\/label><\/span><\/span><\/span>\n\t<\/p>\n\t<div data-id=\"g-09-crediti-1-difficolta\" data-orig_data_id=\"g-09-crediti-1-difficolta\"  data-class=\"wpcf7cf_group\">\n\t\t<p><label>Se si, spiegare quali<\/label><br \/>\n<span class=\"wpcf7-form-control-wrap\" data-name=\"q-09-crediti-1-difficolta-si\"><input size=\"40\" maxlength=\"400\" class=\"wpcf7-form-control wpcf7-text\" aria-invalid=\"false\" value=\"\" type=\"text\" name=\"q-09-crediti-1-difficolta-si\" \/><\/span>\n\t\t<\/p>\n\t<\/div>\n\t<p><label>Sono state riscontrate difficolt\u00e0 applicative nel determinare quando cancellare un credito ai sensi dell'OIC 15?<\/label><br \/>\n<span class=\"wpcf7-form-control-wrap\" data-name=\"q-09-crediti-2-difficolta\"><span class=\"wpcf7-form-control wpcf7-radio\"><span class=\"wpcf7-list-item first\"><label><input type=\"radio\" name=\"q-09-crediti-2-difficolta\" value=\"SI\" \/><span class=\"wpcf7-list-item-label\">SI<\/span><\/label><\/span><span class=\"wpcf7-list-item last\"><label><input type=\"radio\" name=\"q-09-crediti-2-difficolta\" value=\"NO\" \/><span class=\"wpcf7-list-item-label\">NO<\/span><\/label><\/span><\/span><\/span>\n\t<\/p>\n\t<div data-id=\"g-09-crediti-2-difficolta\" data-orig_data_id=\"g-09-crediti-2-difficolta\"  data-class=\"wpcf7cf_group\">\n\t\t<p><label>Se si, spiegare quali<\/label><br \/>\n<span class=\"wpcf7-form-control-wrap\" data-name=\"q-09-crediti-2-difficolta-si\"><input size=\"40\" maxlength=\"400\" class=\"wpcf7-form-control wpcf7-text\" aria-invalid=\"false\" value=\"\" type=\"text\" name=\"q-09-crediti-2-difficolta-si\" \/><\/span>\n\t\t<\/p>\n\t<\/div>\n\t<p><label>Sono state riscontrate difficolt\u00e0 applicative diverse da quelle indicate e\/o avete eventuali suggerimenti da fornire?<\/label><br \/>\n<span class=\"wpcf7-form-control-wrap\" data-name=\"q-09-crediti-3-difficolta\"><span class=\"wpcf7-form-control wpcf7-radio\"><span class=\"wpcf7-list-item first\"><label><input type=\"radio\" name=\"q-09-crediti-3-difficolta\" value=\"SI\" \/><span class=\"wpcf7-list-item-label\">SI<\/span><\/label><\/span><span class=\"wpcf7-list-item last\"><label><input type=\"radio\" name=\"q-09-crediti-3-difficolta\" value=\"NO\" \/><span class=\"wpcf7-list-item-label\">NO<\/span><\/label><\/span><\/span><\/span>\n\t<\/p>\n\t<div data-id=\"g-09-crediti-3-difficolta\" data-orig_data_id=\"g-09-crediti-3-difficolta\"  data-class=\"wpcf7cf_group\">\n\t\t<p><label>Se si, spiegare quali<\/label><br \/>\n<span class=\"wpcf7-form-control-wrap\" data-name=\"q-09-crediti-3-difficolta-si\"><input size=\"40\" maxlength=\"400\" class=\"wpcf7-form-control wpcf7-text\" aria-invalid=\"false\" value=\"\" type=\"text\" name=\"q-09-crediti-3-difficolta-si\" \/><\/span>\n\t\t<\/p>\n\t<\/div>\n<\/div>\n<div data-id=\"group-tematiche-imposte\" data-orig_data_id=\"group-tematiche-imposte\"  data-class=\"wpcf7cf_group\">\n\t<h4>Imposte\n\t<\/h4>\n\t<p><label>Sono state riscontrate difficolt\u00e0 applicative nel calcolo della fiscalit\u00e0 differita ai sensi dell'OIC 25?<\/label><br \/>\n<span class=\"wpcf7-form-control-wrap\" data-name=\"q-09-imposte-1-difficolta\"><span class=\"wpcf7-form-control wpcf7-radio\"><span class=\"wpcf7-list-item first\"><label><input type=\"radio\" name=\"q-09-imposte-1-difficolta\" value=\"SI\" \/><span class=\"wpcf7-list-item-label\">SI<\/span><\/label><\/span><span class=\"wpcf7-list-item last\"><label><input type=\"radio\" name=\"q-09-imposte-1-difficolta\" value=\"NO\" \/><span class=\"wpcf7-list-item-label\">NO<\/span><\/label><\/span><\/span><\/span>\n\t<\/p>\n\t<div data-id=\"g-09-imposte-1-difficolta\" data-orig_data_id=\"g-09-imposte-1-difficolta\"  data-class=\"wpcf7cf_group\">\n\t\t<p><label>Se si, spiegare quali<\/label><br \/>\n<span class=\"wpcf7-form-control-wrap\" data-name=\"q-09-imposte-1-difficolta-si\"><input size=\"40\" maxlength=\"400\" class=\"wpcf7-form-control wpcf7-text\" aria-invalid=\"false\" value=\"\" type=\"text\" name=\"q-09-imposte-1-difficolta-si\" \/><\/span>\n\t\t<\/p>\n\t<\/div>\n\t<p><label>Sono state riscontrate difficolt\u00e0 applicative nel determinare il futuro recupero delle attivit\u00e0 per imposte anticipate applicando il criterio della ragionevole certezza ai sensi dell\u2019OIC 25?<\/label><br \/>\n<span class=\"wpcf7-form-control-wrap\" data-name=\"q-09-imposte-2-difficolta\"><span class=\"wpcf7-form-control wpcf7-radio\"><span class=\"wpcf7-list-item first\"><label><input type=\"radio\" name=\"q-09-imposte-2-difficolta\" value=\"SI\" \/><span class=\"wpcf7-list-item-label\">SI<\/span><\/label><\/span><span class=\"wpcf7-list-item last\"><label><input type=\"radio\" name=\"q-09-imposte-2-difficolta\" value=\"NO\" \/><span class=\"wpcf7-list-item-label\">NO<\/span><\/label><\/span><\/span><\/span>\n\t<\/p>\n\t<div data-id=\"g-09-imposte-2-difficolta\" data-orig_data_id=\"g-09-imposte-2-difficolta\"  data-class=\"wpcf7cf_group\">\n\t\t<p><label>Se si, spiegare quali<\/label><br \/>\n<span class=\"wpcf7-form-control-wrap\" data-name=\"q-09-imposte-2-difficolta-si\"><input size=\"40\" maxlength=\"400\" class=\"wpcf7-form-control wpcf7-text\" aria-invalid=\"false\" value=\"\" type=\"text\" name=\"q-09-imposte-2-difficolta-si\" \/><\/span>\n\t\t<\/p>\n\t<\/div>\n\t<p><label>Sono state riscontrate difficolt\u00e0 applicative diverse da quelle indicate e\/o avete eventuali suggerimenti da fornire?<\/label><br \/>\n<span class=\"wpcf7-form-control-wrap\" data-name=\"q-09-imposte-3-difficolta\"><span class=\"wpcf7-form-control wpcf7-radio\"><span class=\"wpcf7-list-item first\"><label><input type=\"radio\" name=\"q-09-imposte-3-difficolta\" value=\"SI\" \/><span class=\"wpcf7-list-item-label\">SI<\/span><\/label><\/span><span class=\"wpcf7-list-item last\"><label><input type=\"radio\" name=\"q-09-imposte-3-difficolta\" value=\"NO\" \/><span class=\"wpcf7-list-item-label\">NO<\/span><\/label><\/span><\/span><\/span>\n\t<\/p>\n\t<div data-id=\"g-09-imposte-3-difficolta\" data-orig_data_id=\"g-09-imposte-3-difficolta\"  data-class=\"wpcf7cf_group\">\n\t\t<p><label>Se si, spiegare quali<\/label><br \/>\n<span class=\"wpcf7-form-control-wrap\" data-name=\"q-09-imposte-3-difficolta-si\"><input size=\"40\" maxlength=\"400\" class=\"wpcf7-form-control wpcf7-text\" aria-invalid=\"false\" value=\"\" type=\"text\" name=\"q-09-imposte-3-difficolta-si\" \/><\/span>\n\t\t<\/p>\n\t<\/div>\n<\/div>\n<div data-id=\"group-tematiche-fondi\" data-orig_data_id=\"group-tematiche-fondi\"  data-class=\"wpcf7cf_group\">\n\t<h4>Fondi rischi e oneri\n\t<\/h4>\n\t<p><label>Sono state riscontrate difficolt\u00e0 applicative nel classificare per natura, nelle voci di conto economico previste, le diverse tipologie di accantonamento a fondo rischi ed oneri come indicato dall\u2019OIC 31?<\/label><br \/>\n<span class=\"wpcf7-form-control-wrap\" data-name=\"q-09-fondi-1-difficolta\"><span class=\"wpcf7-form-control wpcf7-radio\"><span class=\"wpcf7-list-item first\"><label><input type=\"radio\" name=\"q-09-fondi-1-difficolta\" value=\"SI\" \/><span class=\"wpcf7-list-item-label\">SI<\/span><\/label><\/span><span class=\"wpcf7-list-item last\"><label><input type=\"radio\" name=\"q-09-fondi-1-difficolta\" value=\"NO\" \/><span class=\"wpcf7-list-item-label\">NO<\/span><\/label><\/span><\/span><\/span>\n\t<\/p>\n\t<div data-id=\"g-09-fondi-1-difficolta\" data-orig_data_id=\"g-09-fondi-1-difficolta\"  data-class=\"wpcf7cf_group\">\n\t\t<p><label>Se si, spiegare quali<\/label><br \/>\n<span class=\"wpcf7-form-control-wrap\" data-name=\"q-09-fondi-1-difficolta-si\"><input size=\"40\" maxlength=\"400\" class=\"wpcf7-form-control wpcf7-text\" aria-invalid=\"false\" value=\"\" type=\"text\" name=\"q-09-fondi-1-difficolta-si\" \/><\/span>\n\t\t<\/p>\n\t<\/div>\n\t<p><label>Sono state riscontrate difficolt\u00e0 applicative nel classificare per natura, nelle voci di conto economico previste, le diverse tipologie di eccedenze di fondo come indicato dall'OIC 31?<\/label><br \/>\n<span class=\"wpcf7-form-control-wrap\" data-name=\"q-09-fondi-2-difficolta\"><span class=\"wpcf7-form-control wpcf7-radio\"><span class=\"wpcf7-list-item first\"><label><input type=\"radio\" name=\"q-09-fondi-2-difficolta\" value=\"SI\" \/><span class=\"wpcf7-list-item-label\">SI<\/span><\/label><\/span><span class=\"wpcf7-list-item last\"><label><input type=\"radio\" name=\"q-09-fondi-2-difficolta\" value=\"NO\" \/><span class=\"wpcf7-list-item-label\">NO<\/span><\/label><\/span><\/span><\/span>\n\t<\/p>\n\t<div data-id=\"g-09-fondi-2-difficolta\" data-orig_data_id=\"g-09-fondi-2-difficolta\"  data-class=\"wpcf7cf_group\">\n\t\t<p><label>Se si, spiegare quali<\/label><br \/>\n<span class=\"wpcf7-form-control-wrap\" data-name=\"q-09-fondi-2-difficolta-si\"><input size=\"40\" maxlength=\"400\" class=\"wpcf7-form-control wpcf7-text\" aria-invalid=\"false\" value=\"\" type=\"text\" name=\"q-09-fondi-2-difficolta-si\" \/><\/span>\n\t\t<\/p>\n\t<\/div>\n\t<p><label>Sono state riscontrate difficolt\u00e0 applicative nel determinare quando e se accantonare un fondo rischi ed oneri secondo le previsioni dell'OIC 31?<\/label><br \/>\n<span class=\"wpcf7-form-control-wrap\" data-name=\"q-09-fondi-3-difficolta\"><span class=\"wpcf7-form-control wpcf7-radio\"><span class=\"wpcf7-list-item first\"><label><input type=\"radio\" name=\"q-09-fondi-3-difficolta\" value=\"SI\" \/><span class=\"wpcf7-list-item-label\">SI<\/span><\/label><\/span><span class=\"wpcf7-list-item last\"><label><input type=\"radio\" name=\"q-09-fondi-3-difficolta\" value=\"NO\" \/><span class=\"wpcf7-list-item-label\">NO<\/span><\/label><\/span><\/span><\/span>\n\t<\/p>\n\t<div data-id=\"g-09-fondi-3-difficolta\" data-orig_data_id=\"g-09-fondi-3-difficolta\"  data-class=\"wpcf7cf_group\">\n\t\t<p><label>Se si, spiegare quali<\/label><br \/>\n<span class=\"wpcf7-form-control-wrap\" data-name=\"q-09-fondi-3-difficolta-si\"><input size=\"40\" maxlength=\"400\" class=\"wpcf7-form-control wpcf7-text\" aria-invalid=\"false\" value=\"\" type=\"text\" name=\"q-09-fondi-3-difficolta-si\" \/><\/span>\n\t\t<\/p>\n\t<\/div>\n\t<p><label>Sono state riscontrate difficolt\u00e0 applicative nello stimare il valore di un fondo rischi ed oneri secondo le previsioni dell'OIC 31?<\/label><br \/>\n<span class=\"wpcf7-form-control-wrap\" data-name=\"q-09-fondi-4-difficolta\"><span class=\"wpcf7-form-control wpcf7-radio\"><span class=\"wpcf7-list-item first\"><label><input type=\"radio\" name=\"q-09-fondi-4-difficolta\" value=\"SI\" \/><span class=\"wpcf7-list-item-label\">SI<\/span><\/label><\/span><span class=\"wpcf7-list-item last\"><label><input type=\"radio\" name=\"q-09-fondi-4-difficolta\" value=\"NO\" \/><span class=\"wpcf7-list-item-label\">NO<\/span><\/label><\/span><\/span><\/span>\n\t<\/p>\n\t<div data-id=\"g-09-fondi-4-difficolta\" data-orig_data_id=\"g-09-fondi-4-difficolta\"  data-class=\"wpcf7cf_group\">\n\t\t<p><label>Se si, spiegare quali<\/label><br \/>\n<span class=\"wpcf7-form-control-wrap\" data-name=\"q-09-fondi-4-difficolta-si\"><input size=\"40\" maxlength=\"400\" class=\"wpcf7-form-control wpcf7-text\" aria-invalid=\"false\" value=\"\" type=\"text\" name=\"q-09-fondi-4-difficolta-si\" \/><\/span>\n\t\t<\/p>\n\t<\/div>\n\t<p><label>Sono state riscontrate difficolt\u00e0 applicative diverse da quelle indicate e\/o avete eventuali suggerimenti da fornire?<\/label><br \/>\n<span class=\"wpcf7-form-control-wrap\" data-name=\"q-09-fondi-5-difficolta\"><span class=\"wpcf7-form-control wpcf7-radio\"><span class=\"wpcf7-list-item first\"><label><input type=\"radio\" name=\"q-09-fondi-5-difficolta\" value=\"SI\" \/><span class=\"wpcf7-list-item-label\">SI<\/span><\/label><\/span><span class=\"wpcf7-list-item last\"><label><input type=\"radio\" name=\"q-09-fondi-5-difficolta\" value=\"NO\" \/><span class=\"wpcf7-list-item-label\">NO<\/span><\/label><\/span><\/span><\/span>\n\t<\/p>\n\t<div data-id=\"g-09-fondi-5-difficolta\" data-orig_data_id=\"g-09-fondi-5-difficolta\"  data-class=\"wpcf7cf_group\">\n\t\t<p><label>Se si, spiegare quali<\/label><br \/>\n<span class=\"wpcf7-form-control-wrap\" data-name=\"q-09-fondi-5-difficolta-si\"><input size=\"40\" maxlength=\"400\" class=\"wpcf7-form-control wpcf7-text\" aria-invalid=\"false\" value=\"\" type=\"text\" name=\"q-09-fondi-5-difficolta-si\" \/><\/span>\n\t\t<\/p>\n\t<\/div>\n<\/div>\n<div data-id=\"group-tematiche-debiti\" data-orig_data_id=\"group-tematiche-debiti\"  data-class=\"wpcf7cf_group\">\n\t<h4>Debiti\n\t<\/h4>\n\t<p><label>Sono state riscontrate difficolt\u00e0 nell'applicazione dei criteri di iscrizione iniziale dei debiti non finanziari ai sensi dell'OIC 19?<\/label><br \/>\n<span class=\"wpcf7-form-control-wrap\" data-name=\"q-09-debiti-1-difficolta\"><span class=\"wpcf7-form-control wpcf7-radio\"><span class=\"wpcf7-list-item first\"><label><input type=\"radio\" name=\"q-09-debiti-1-difficolta\" value=\"SI\" \/><span class=\"wpcf7-list-item-label\">SI<\/span><\/label><\/span><span class=\"wpcf7-list-item last\"><label><input type=\"radio\" name=\"q-09-debiti-1-difficolta\" value=\"NO\" \/><span class=\"wpcf7-list-item-label\">NO<\/span><\/label><\/span><\/span><\/span>\n\t<\/p>\n\t<div data-id=\"g-09-debiti-1-difficolta\" data-orig_data_id=\"g-09-debiti-1-difficolta\"  data-class=\"wpcf7cf_group\">\n\t\t<p><label>Se si, spiegare quali<\/label><br \/>\n<span class=\"wpcf7-form-control-wrap\" data-name=\"q-09-debiti-1-difficolta-si\"><input size=\"40\" maxlength=\"400\" class=\"wpcf7-form-control wpcf7-text\" aria-invalid=\"false\" value=\"\" type=\"text\" name=\"q-09-debiti-1-difficolta-si\" \/><\/span>\n\t\t<\/p>\n\t<\/div>\n\t<p><label>Sono state riscontrate difficolt\u00e0 nell'applicare le disposizioni dell'OIC 19 in caso di Operazioni di ristrutturazione del debito?<\/label><br \/>\n<span class=\"wpcf7-form-control-wrap\" data-name=\"q-09-debiti-2-difficolta\"><span class=\"wpcf7-form-control wpcf7-radio\"><span class=\"wpcf7-list-item first\"><label><input type=\"radio\" name=\"q-09-debiti-2-difficolta\" value=\"SI\" \/><span class=\"wpcf7-list-item-label\">SI<\/span><\/label><\/span><span class=\"wpcf7-list-item last\"><label><input type=\"radio\" name=\"q-09-debiti-2-difficolta\" value=\"NO\" \/><span class=\"wpcf7-list-item-label\">NO<\/span><\/label><\/span><\/span><\/span>\n\t<\/p>\n\t<div data-id=\"g-09-debiti-2-difficolta\" data-orig_data_id=\"g-09-debiti-2-difficolta\"  data-class=\"wpcf7cf_group\">\n\t\t<p><label>Se si, spiegare quali<\/label><br \/>\n<span class=\"wpcf7-form-control-wrap\" data-name=\"q-09-debiti-2-difficolta-si\"><input size=\"40\" maxlength=\"400\" class=\"wpcf7-form-control wpcf7-text\" aria-invalid=\"false\" value=\"\" type=\"text\" name=\"q-09-debiti-2-difficolta-si\" \/><\/span>\n\t\t<\/p>\n\t<\/div>\n\t<p><label>Sono state riscontrate difficolt\u00e0 applicative diverse da quelle indicate e\/o avete eventuali suggerimenti da fornire?<\/label><br \/>\n<span class=\"wpcf7-form-control-wrap\" data-name=\"q-09-debiti-3-difficolta\"><span class=\"wpcf7-form-control wpcf7-radio\"><span class=\"wpcf7-list-item first\"><label><input type=\"radio\" name=\"q-09-debiti-3-difficolta\" value=\"SI\" \/><span class=\"wpcf7-list-item-label\">SI<\/span><\/label><\/span><span class=\"wpcf7-list-item last\"><label><input type=\"radio\" name=\"q-09-debiti-3-difficolta\" value=\"NO\" \/><span class=\"wpcf7-list-item-label\">NO<\/span><\/label><\/span><\/span><\/span>\n\t<\/p>\n\t<div data-id=\"g-09-debiti-3-difficolta\" data-orig_data_id=\"g-09-debiti-3-difficolta\"  data-class=\"wpcf7cf_group\">\n\t\t<p><label>Se si, spiegare quali<\/label><br \/>\n<span class=\"wpcf7-form-control-wrap\" data-name=\"q-09-debiti-3-difficolta-si\"><input size=\"40\" maxlength=\"400\" class=\"wpcf7-form-control wpcf7-text\" aria-invalid=\"false\" value=\"\" type=\"text\" name=\"q-09-debiti-3-difficolta-si\" \/><\/span>\n\t\t<\/p>\n\t<\/div>\n<\/div>\n<div data-id=\"group-tematiche-informativa\" data-orig_data_id=\"group-tematiche-informativa\"  data-class=\"wpcf7cf_group\">\n\t<h4>Informativa di bilancio\n\t<\/h4>\n\t<p><label>Considerando le attuali previsioni in tema di informativa per le piccole imprese avete riscontrato difficolt\u00e0 applicative?<\/label><br \/>\n<span class=\"wpcf7-form-control-wrap\" data-name=\"q-09-informativa-1-difficolta\"><span class=\"wpcf7-form-control wpcf7-radio\"><span class=\"wpcf7-list-item first\"><label><input type=\"radio\" name=\"q-09-informativa-1-difficolta\" value=\"SI\" \/><span class=\"wpcf7-list-item-label\">SI<\/span><\/label><\/span><span class=\"wpcf7-list-item last\"><label><input type=\"radio\" name=\"q-09-informativa-1-difficolta\" value=\"NO\" \/><span class=\"wpcf7-list-item-label\">NO<\/span><\/label><\/span><\/span><\/span>\n\t<\/p>\n\t<div data-id=\"g-09-informativa-1-difficolta\" data-orig_data_id=\"g-09-informativa-1-difficolta\"  data-class=\"wpcf7cf_group\">\n\t\t<p><label>Se si, spiegare quali<\/label><br \/>\n<span class=\"wpcf7-form-control-wrap\" data-name=\"q-09-informativa-1-difficolta-si\"><input size=\"40\" maxlength=\"400\" class=\"wpcf7-form-control wpcf7-text\" aria-invalid=\"false\" value=\"\" type=\"text\" name=\"q-09-informativa-1-difficolta-si\" \/><\/span>\n\t\t<\/p>\n\t<\/div>\n<\/div>\n<div data-id=\"group-tematiche-altretematiche\" data-orig_data_id=\"group-tematiche-altretematiche\"  data-class=\"wpcf7cf_group\">\n\t<h4>Altre tematiche\n\t<\/h4>\n\t<p><label>Ritenete ci siano ulteriori tematiche che hanno generato difficolt\u00e0 applicative?<\/label><br \/>\n<span class=\"wpcf7-form-control-wrap\" data-name=\"q-09-altretematiche-1-difficolta\"><span class=\"wpcf7-form-control wpcf7-radio\"><span class=\"wpcf7-list-item first\"><label><input type=\"radio\" name=\"q-09-altretematiche-1-difficolta\" value=\"SI\" \/><span class=\"wpcf7-list-item-label\">SI<\/span><\/label><\/span><span class=\"wpcf7-list-item last\"><label><input type=\"radio\" name=\"q-09-altretematiche-1-difficolta\" value=\"NO\" \/><span class=\"wpcf7-list-item-label\">NO<\/span><\/label><\/span><\/span><\/span>\n\t<\/p>\n\t<div data-id=\"g-09-altretematiche-1-difficolta\" data-orig_data_id=\"g-09-altretematiche-1-difficolta\"  data-class=\"wpcf7cf_group\">\n\t\t<p><label>Se si, spiegare quali<\/label><br \/>\n<span class=\"wpcf7-form-control-wrap\" data-name=\"q-09-altretematiche-1-difficolta-si\"><input size=\"40\" maxlength=\"400\" class=\"wpcf7-form-control wpcf7-text\" aria-invalid=\"false\" value=\"\" type=\"text\" name=\"q-09-altretematiche-1-difficolta-si\" \/><\/span>\n\t\t<\/p>\n\t<\/div>\n<\/div>\n<div data-id=\"group-tematiche-nessuna\" data-orig_data_id=\"group-tematiche-nessuna\"  data-class=\"wpcf7cf_group\">\n\t<p>Il questionario \u00e8 terminato. Clicca invia per ultimare la procedura.\n\t<\/p>\n<\/div>\n<p><input class=\"wpcf7-form-control wpcf7-submit has-spinner\" type=\"submit\" value=\"Invia\" \/><div class=\"cf7mls-btns\"><button type=\"button\" class=\"cf7mls_back action-button\" name=\"cf7mls_back\" id=\"cf7mls-back-btn-cf7mls_step-5\">Indietro<\/button><button type=\"button\" style=\"display: none;\" class=\"cf7mls_next cf7mls_btn action-button\" name=\"cf7mls_next\" id=\"cf7mls-next-btn-cf7mls_step-5\"><img decoding=\"async\" src=\"https:\/\/www.fondazioneoic.org\/sondaggi\/wp-content\/plugins\/cf7-multi-step\/assets\/frontend\/img\/loader.svg\" alt=\"Step Loading\" data-lazy-src=\"https:\/\/www.fondazioneoic.org\/sondaggi\/wp-content\/plugins\/cf7-multi-step\/assets\/frontend\/img\/loader.svg\" style=\"display: none;\" \/><\/button>\n<\/p><\/fieldset><\/div><div class=\"wpcf7-response-output\" aria-hidden=\"true\"><\/div>\n<\/form>\n<\/div>\n\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-25","page","type-page","status-publish","hentry","entry"],"_links":{"self":[{"href":"https:\/\/www.fondazioneoic.org\/sondaggi\/wp-json\/wp\/v2\/pages\/25","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.fondazioneoic.org\/sondaggi\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/www.fondazioneoic.org\/sondaggi\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/www.fondazioneoic.org\/sondaggi\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.fondazioneoic.org\/sondaggi\/wp-json\/wp\/v2\/comments?post=25"}],"version-history":[{"count":1,"href":"https:\/\/www.fondazioneoic.org\/sondaggi\/wp-json\/wp\/v2\/pages\/25\/revisions"}],"predecessor-version":[{"id":26,"href":"https:\/\/www.fondazioneoic.org\/sondaggi\/wp-json\/wp\/v2\/pages\/25\/revisions\/26"}],"wp:attachment":[{"href":"https:\/\/www.fondazioneoic.org\/sondaggi\/wp-json\/wp\/v2\/media?parent=25"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}