Il recepimento della Direttiva 2013/34/UE in Italia: annotazioni a margine del Decreto Legislativo n. 139 del 18 agosto 2015

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Abstract

The 2013/34/EU Directive of the European Parliament and of the Council on the annual financial statements, consolidated financial statements and related reports of certain types of undertakings, amends Directive 2006/43/EC of the European Parliament and of the Council and repeals Council Directives 78/660/EEC and 83/349/EEC. The Directive concerns the review of the accounting rules applicable to EU companies and aims to: (i) increase the clarity and comparability of financial statements; (ii) reduce administrative burdens and to simplify accounting rules, particularly for small and medium-sized enterprises; and (iii) enhance transparency on payments made to governments by the extractive industry and loggers of primary forest. Member States shall bring into force the laws, regulations and administrative provisions necessary to comply with this Directive by 20 July 2015. In Italy, the Government prepared a draft decree to transpose the Directive on 18 May 2015 and forwarded to the parliamentary committees for obtaining of opinions provided. The paper analyzes the main issues contained in the Legislative Decree n. 139/2015 published in the Gazzetta Ufficiale della Repubblica Italiana on 4 September 2015.
Titolo tradotto del contributo[Autom. eng. transl.] The transposition of Directive 2013/34 / EU in Italy: notes in the margin of Legislative Decree no. 139 of 18 August 2015
Lingua originaleItalian
pagine (da-a)315-331
Numero di pagine17
RivistaRIVISTA ITALIANA DI RAGIONERIA E DI ECONOMIA AZIENDALE
Volume2015
Stato di pubblicazionePubblicato - 2015

Keywords

  • Accounting harmonization
  • Armonizzazione contabile
  • Directive 2013/34/UE
  • Direttiva 2013/34/UE
  • Recepimento delle Direttive contabili in Italia
  • Redazione del bilancio

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