European Directive 2013/34/EU, whose principal objective is to simplify the accounting requirements for small companies, was adopted in Italy by Decree 139/2015. This has made considerable changes to the financial reporting regulations, some of which represent a true and proper “revolution”. The recent publication of updated accounting standards by the Italian Accounting Board (OIC) has provided indications for applying the new regulations. This work represents a critical analysis of the innovations introduced by the new legislation and recommended best practice.
Capodaglio, G., Santi, M., Semprini, L., Dangarska, V.S. (2017). The transposition into italian legislation of Directive 2013/34/EU on Financial Statements. Sofia : UNIVERSITY OF NATIONAL AND WORLD ECONOMY U.N.W.E. UNIVERSITY PRESS.
The transposition into italian legislation of Directive 2013/34/EU on Financial Statements
CAPODAGLIO, GIANFRANCO;SANTI, MATTEO;SEMPRINI, LAURETTA;DANGARSKA, VANINA STOILOVA
2017
Abstract
European Directive 2013/34/EU, whose principal objective is to simplify the accounting requirements for small companies, was adopted in Italy by Decree 139/2015. This has made considerable changes to the financial reporting regulations, some of which represent a true and proper “revolution”. The recent publication of updated accounting standards by the Italian Accounting Board (OIC) has provided indications for applying the new regulations. This work represents a critical analysis of the innovations introduced by the new legislation and recommended best practice.I documenti in IRIS sono protetti da copyright e tutti i diritti sono riservati, salvo diversa indicazione.
