I principi contabili internazionali per le piccole e medie imprese

[Autom. eng. transl.] The adoption of international accounting standards according to the provisions of Regulation (EC) n. 1606/2002, which established (art. 4) as at 1 January 2005 the date from which the companies with securities admitted to trading on a regulated market of a Member State should have drawn up their consolidated accounts in accordance with international accounting standards , constituted for our Country (and for many Countries belonging to the European Union) the most significant novelty in the preparation of the financial statements for the year (and group consolidated) after the transposition of the IV and VII EEC Directive. The adoption of international accounting standards is, among other things, intended to extend to other types (if they can say so) of economic realities in relation to the publication (July 2009) by the International Accounting Standards Board ( IASB) in a single document of the international accounting standards IFRS (Inter-national Financial Reporting Standards) applicable to small and medium-sized enterprises (SMEs, small and medium entities), also referred to as "IFRS for SMEs". This new document should constitute a rigorous and common set of accounting rules for small and medium-sized enterprises, simpler than those developed for companies that adopt the IAS / IFRS international accounting standards