Abstract
The article describes the process which led to the publication of the new series of Italian accounting standards for the preparation of statutory and consolidated financial statements and the main differences from the old series of standards, now superseded.
Translated title of the contribution | [Autom. eng. transl.] New national accounting standards for the separate and consolidated financial statements |
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Original language | Italian |
Pages (from-to) | 69-82 |
Number of pages | 14 |
Journal | RIVISTA DEI DOTTORI COMMERCIALISTI |
Publication status | Published - 2014 |
Externally published | Yes |
Keywords
- Italian GAAP
- accounting standards
- bilancio consolidato
- bilancio di esercizio
- consolidated financial statements
- contabilità e bilancio
- financial accounting
- principi contabili italiani
- statutory reports