Italy is going to adopt the full text of the EC 2001/65 and 2003/51 directives which will involve the application of IAS-IFRS also to small and medium enterprises. The OIC has prepared a draft decree that would change significantly the existing financial statement articles of the Civil Code. This paper aims to illustrate the most important changes in this field.

Il nuovo bilancio civilistico alla luce dell’integrale recepimento delle Direttive 2001/65/Ce e 2003/51/Ce

CORONELLA, STEFANO;RISALITI, GIANLUCA
2008

Abstract

Italy is going to adopt the full text of the EC 2001/65 and 2003/51 directives which will involve the application of IAS-IFRS also to small and medium enterprises. The OIC has prepared a draft decree that would change significantly the existing financial statement articles of the Civil Code. This paper aims to illustrate the most important changes in this field.
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Utilizza questo identificativo per citare o creare un link a questo documento: http://hdl.handle.net/11367/25017
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