LA CLAUSOLA GENERALE DEL BILANCIO E IL SIGNIFICATO ATTUALE 
DEL “TRUE AND FAIR VIEW”

[Autom. eng. transl.] The budget information system has been strongly affected by the promulgation of Legislative Decree no. 139/2015, which implemented Directive n. 34/2013 / EU, as well as the subsequent and extended review of the accounting principles issued by the Italian Accounting Body. The new rules, civil and professional, have profoundly innovated the regulations relating to the preparation of the financial statements, transposing into the national system approaches and valuation logics specific to international accounting standards. In the era of the globalization of economic systems and markets, budgetary communication and its regulation actually take on a universal significance: the recent evolution of the budget information system finds its foundation and explanation in this context of convergence of the needs of knowledge in place on a global level. The volume aims to deepen, starting from the general principles that govern the drafting of the financial information system, the questions related to the evaluation choices that characterize the path given to corporate information, a path marked by the progressive integration between the historical-original values and the values currents. The volume, promoted by the Italian Society of Accounting and Business Economics (SIDREA), welcomes the contributions of numerous Italian scholars who dedicate their prevailing academic and professional attention to budgetary issues.