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.
Titolo: | Il nuovo bilancio civilistico alla luce dell’integrale recepimento delle Direttive 2001/65/Ce e 2003/51/Ce | |
Autori: | ||
Data di pubblicazione: | 2008 | |
Rivista: | ||
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. | |
Handle: | http://hdl.handle.net/11367/25017 | |
Appare nelle tipologie: | 1.1 Articolo in rivista |
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