La Nota integrativa

[Autom. eng. transl.] The important regulatory intervention on the financial statements with Legislative Decree no. 139/2015 (which implemented in Italy the Directive 2013/34 / EU) and the publication by the OIC (Italian Organism of Accounting) of the new accounting principles have stimulated the realization of a new book, edited by Prof. Angelo Palma, with the title "The financial statements. 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.