Principi contabili OIC e IAS/IFRS

Translated title of the contribution: [Autom. eng. transl.] Accounting standards OIC and IAS / IFRS

Roberto Moro Visconti, Matteo Maria Renesto

Research output: Book/ReportBook


[Autom. eng. transl.] The IAS / IFRS international accounting standards, subject to continuous revisions and updates, are applied by a growing number of Italian companies and facilitate international comparison, in an increasingly globalized context. The prevalence of the substance over the form and the adoption of the fair value as the preferential valuation criterion are only some of the most relevant aspects of the new principles, which also include the disappearance of the LIFO, the adoption of the impairment test instead of the depreciation in the fixed assets with an indefinite life, the financial method for leasing or discounting of severance pay or the mandatory financial statement or specific indications on business combinations (mergers, demergers, transfers, business transfers ...), with IFRS 3 and the OIC principle 4. Ad hoc principles on SMEs and on a new definition of control in the consolidated financial statements are also in the pipeline. The national OIC principles, which are currently being revised, include new issues (for example, concerning the restructuring of debts or a return to national principles), the subject of not always easy harmonization with international principles. The volume illustrates in a clear and up-to-date way with the latest news, coordination and complex areas of application of accounting principles, with practical examples and comparisons of immediate consultation even for non-experts. An extensive bibliography and a normative appendix on CD ROM accompany the work.
Translated title of the contribution[Autom. eng. transl.] Accounting standards OIC and IAS / IFRS
Original languageItalian
Number of pages703
ISBN (Print)9788819125428
Publication statusPublished - 2013


  • bilancio
  • first time adoption


Dive into the research topics of '[Autom. eng. transl.] Accounting standards OIC and IAS / IFRS'. Together they form a unique fingerprint.

Cite this