Many firms, after presenting their financial statements according to IAS IFRS must now return to apply the rules defined by the Italian civil code. While the transition to international accounting standards is regulated by Decree 38/2005, the return path is not ruled in any way. The Italian OIC has posted under discussion a document in order to suggest rules for this passage but some parts of it can create new difficulties; this is true particularly in relation with the compatibility of the suggestions with the Italian civil law.
G. Capodaglio, Ivanoe Tozzi (2013). Il ritorno alle norme del codice civile da parte dei soggetti che abbandonano gli IAS/IFRS. RIVISTA ITALIANA DI RAGIONERIA E DI ECONOMIA AZIENDALE, 1-2-3, 117-118.
Il ritorno alle norme del codice civile da parte dei soggetti che abbandonano gli IAS/IFRS
CAPODAGLIO, GIANFRANCO;TOZZI, IVANOE
2013
Abstract
Many firms, after presenting their financial statements according to IAS IFRS must now return to apply the rules defined by the Italian civil code. While the transition to international accounting standards is regulated by Decree 38/2005, the return path is not ruled in any way. The Italian OIC has posted under discussion a document in order to suggest rules for this passage but some parts of it can create new difficulties; this is true particularly in relation with the compatibility of the suggestions with the Italian civil law.I documenti in IRIS sono protetti da copyright e tutti i diritti sono riservati, salvo diversa indicazione.
