Rivista del Diritto Commerciale e del diritto generale delle Obbligazioni

Abstract: Income statement and the balance sheet according to partnership law – The essay aims to reconstruct the different functions that, in partnership law, the income statement and the balance sheet respectively assume, as tools for monitoring management and as a prerequisite for the distribution of profits, in particular by analyzing the differences between simple partnerships and commercial companies.  

Sommario: 1. Il problema. – 2. L’impostazione. – 3. La società semplice: il diritto al rendiconto. – 4. (segue): rendiconto e diritto agli utili. – 5. Le società commerciali: la società in nome collettivo. – 6. (segue): la società in accomandita semplice.  

Keywords: Partnerships — Income statement and Balance sheet — Right of control — Distribution of profits.