[Autom. eng. transl.] The recent regulatory intervention on the financial statements with Legislative Decree no. 139/2015 (which implemented Directive 2013/34 / EU in Italy) and the publication by the OIC (Italian Accounting Body) of the new accounting standards have stimulated the creation of a new book entitled "The balance sheet of exercise: corporate, legal and accounting principles ". The volume, thanks to the scientific contribution of particularly qualified university professors, deals with the different interpretative and applicative problems raised by the aforementioned innovative interventions to reform the preparation of the financial statements of companies. The volume is enriched by the following additional topics treated as a complement to the thematic approach: the budget model according to international accounting standards; the impact of tax legislation in preparing the financial statements; the simplifications envisaged for the preparation of the financial statements of smaller companies and micro-enterprises; preparation of the group consolidated financial statements.
|Translated title of the contribution||[Autom. eng. transl.] The structural elements: the financial statement|
|Title of host publication||Il bilancio di esercizio. Profili aziendali, giuridici e principi contabili|
|Number of pages||31|
|Publication status||Published - 2016|
- Financial statements
- Principi contabili internazionali IAS/IFRS
- Principi contabili nazionali OIC