La contabilizzazione dei benefici per i dipendenti e del Trattamento di Fine Rapporto alla luce dell'introduzione dei Principi contabili internazionali

The transition from local accounting standards to the International Financial Reporting Standards (IFRSs) enacted by the IASB implies significant modifications in the preparers' accounting practice. The Trattamento di Fine Rapporto (TFR) represents an Italian local institute not specifically dealt by the IASB. This article investigates the TFR accounting treatment in the IASB's accounting system under a scientific and technical perspective, addressing the relating opinions provided by the Academia and the institutional bodies.