Il financial reporting secondo i principi contabili internazionali

Legislative Decree no. 38 of 28 February 2005 provides for the possibility of adopting IAS/IFRS international accounting standards also by unlisted companies provided that they exceed the parameters referred to in art. art. 2435-bis of the Civil Code. The reform of the preparation of the financial statements and the consolidated financial statements referred to in Directive 2013/34 / EU and implemented in our country with Legislative Decree 18 August 2015, n. 139 introduced into the European and national accounting system the reference to international accounting standards with regard to the application of the amortized cost criterion, to the execution of the so-called "amortized cost" and to the execution of the so-called "amortized cost" method. "impairment test" and for the purpose of evaluating financial instruments. It is therefore essential to know the IAS/IFRS international accounting standards. The book aims to promote the understanding of the main international accounting principles referring to the most recurrent problems of accounting representation and valuation nature that industrial companies have to face when preparing the financial statements and the interim financial statements.