The contents of the conference organized by REVI & Partners at Sharaton Hotel in Bolzano the 10/02/2017 were following: the new accounting principles OIC, the materiality of values and facts and the new financial fraud felony. A lot of executives, CFOs and accountants coming from well-known companies and professional firms took part to the convention. We reported the most important news about evaluation standards (discounting back, costs amortization, financial derivative instruments, costs for applied research and advertisement, impairment test). All these themes have been discussed and supported by practical examples which are part of a study of more than 150 pages. The speakers also focused their attention on the most important aspects regarding the new financial fraud felony by recalling the recent resolution from cassation court that clarified, differently from the past, how the financial fraud evaluation has not been replaced by the new regulations of the Civil Code. According to this, some deviations from specific evaluation criteria can still be a risk of criminal responsibility for the management. We offer the possibility to our clients, partners and colleagues to ask via email the dispatch of the study in question.