Nuovi principi contabili nazionali per il bilancio di esercizio e consolidato

Translated title of the contribution: [Autom. eng. transl.] New national accounting standards for the separate and consolidated financial statements

Claudia Mezzabotta

Research output: Contribution to journalArticle

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of statutory and consolidated financial statements and the main differences from the old series of standards, now superseded.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
Original languageItalian
Pages (from-to)69-82
Number of pages14
JournalRIVISTA DEI DOTTORI COMMERCIALISTI
Publication statusPublished - 2014
Externally publishedYes

Keywords

  • Italian GAAP
  • accounting standards
  • bilancio consolidato
  • bilancio di esercizio
  • consolidated financial statements
  • contabilità e bilancio
  • financial accounting
  • principi contabili italiani
  • statutory reports

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