Il nuovo principio contabile internazionale per i bilanci delle PMI

[Autom. eng. transl.] In 2009, in a single international accounting standard, the IASB developed the reference principles to which small and medium-sized enterprises (SMEs) should adhere in the preparation of the financial statements and in the consolidated group financial statements. The international principle "IFRS for SMEs" responds to an international demand aimed at satisfying the need to have available a rigorous and common set of accounting rules for these types of companies that are simpler than those developed for more structured companies. In particular, the new principle aims to provide better comparability and transparency of financial statement data, increase the reliability of the financial statements of small and medium-sized companies and reduce the burdens deriving from the application on a national scale of the principles developed.