LE IMMOBILIZZAZIONI IMMATERIALI E MATERIALI.

[Autom. eng. transl.] The financial statements intended for the public are regulated to define a set of shared principles, useful in limiting the discretion that characterizes the determination of income, capital and all the values of the financial statements, and in creating the premises for the protection of holders of interests. Budgetary discipline in European Union countries is converging towards the IAS / IFRS international accounting standards, as part of an accounting harmonization process that has led to the introduction in all member countries of a shared set of accounting principles, at least for listed companies and for the preparation of the consolidated financial statements. In this context, the publication aims to illustrate the budgetary discipline, with specific regard to the valuation criteria of tangible assets, both for companies that adopt IAS / IFRS, and for those still subject to the provisions of the national accounting system.