With the Directive No. 2013/34/EU dated June 26, 2013, the Parliament and the European Council have decreed a new era for the financial statements of companies in the EU member countries. The introduction of the new directive aims to improve the coverage information of the accounting document and to begin a process of simplification of administrative burdens and standards for the preparation and publication of the financial statements. In Italy, the directive must be transposed by July 20, 2015 for which the associations of accountants are evaluating the specific contents of the new rules to make applications for Italian companies. Some of the new rules and above all part of the new structures of the schemes of the financial statements are quite different from the approaches currently in use for which very heated discussions are taking place
Provasi, R., & Sottoriva, C. (2015). Preliminary Considerations About the Transposition of Directive 2013/34/EU Into Italian Accounting System. JOURNAL OF MODERN ACCOUNTING AND AUDITING, 11(6), 302-312.
Citazione: | Provasi, R., & Sottoriva, C. (2015). Preliminary Considerations About the Transposition of Directive 2013/34/EU Into Italian Accounting System. JOURNAL OF MODERN ACCOUNTING AND AUDITING, 11(6), 302-312. |
Tipo: | Articolo in rivista - Articolo scientifico |
Carattere della pubblicazione: | Scientifica |
Presenza di un coautore afferente ad Istituzioni straniere: | No |
Titolo: | Preliminary Considerations About the Transposition of Directive 2013/34/EU Into Italian Accounting System |
Autori: | Provasi, R; Sottoriva, C |
Autori: | |
Data di pubblicazione: | 2015 |
Lingua: | English |
Rivista: | JOURNAL OF MODERN ACCOUNTING AND AUDITING |
Digital Object Identifier (DOI): | http://dx.doi.org/10.17265/1548-6583/2015.06.002 |
Appare nelle tipologie: | 01 - Articolo su rivista |