L’art. 83 D.P.R. n.917/1986 per i soggetti tenuti a redigere il bilancio in base ai principi contabili internazionali: l’evoluzione della normativa dal D.Lgs. n.38/2005 all’attuale legislazione

Translated title of the contribution: [Autom. eng. transl.] Article. 83 DPR n.917 / 1986 for the subjects required to draw up the financial statements based on international accounting standards: the evolution of the legislation from Legislative Decree n.38 / 2005 to the current legislation

Marco Miccinesi

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Economics, Econometrics and Finance