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.
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.File in questo prodotto:
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