La mandatory disclosure sugli intangibles: verso una prospettiva gestionale delle reportistica economico finanziaria

The disclosure of accounting data represents, as it is well known, a fundamental part of the financial reporting, which is defined as a whole of information about not only the financial and economic aspects, but also the qualitative profiles of the firm, that is the structure, the strategies, and the operational activities. The international interest for this issue has taken a particular importance as regards the disclosure on the intangible assets. The aims of the paper are the following: 1) to analyze the regulatory changes applied on the mandatory disclosure, both on national and international level, in particular evaluating the consequences of the IAS/IFRS implementation; 2) to check if the mandatory disclosure on intangible assets has had an improvement due to the new theoretical framework; 3) to identify future potential perspectives of change in the possible convergence of mandatory financial accounting and management accounting.