Abstract
[Autom. eng. transl.] The contribution systematically analyzes the application of national accounting standards (OIC) in the preparation of the financial statements in the light of Legislative Decree 139/2015 which implemented in Italy the Directive 2013/34 / EU. Particular attention is given to the contents of the national accounting standard OIC 11, updated in 2017 and definitively approved in March 2018).
| Translated title of the contribution | [Autom. eng. transl.] The preparation of the financial statements according to Legislative Decree 139/2015 and according to national accounting principles |
|---|---|
| Original language | Italian |
| Publisher | Wolters Kluwer Italia |
| Number of pages | 245 |
| ISBN (Print) | 9788821767869 |
| Publication status | Published - 2018 |
Keywords
- 2013/34/UE Directive
- Bilandio di esercizio
- D.Lgs. 139/2015
- Direttiva 34/2013/UE
- Financial Accounting
- Principi contabili nazionali