Preliminary Considerations About the Transposition of Directive 2013/34/EU Into Italian Accounting System

Claudio Sottoriva, Roberta Provasi

Risultato della ricerca: Contributo in rivistaArticolo in rivistapeer review

Abstract

With the Directive No. 2013/34/EU dated June 26, 2013, the Parliament and the European Council have decreed a\r\nnew era for the financial statements of companies in the EU member countries. The introduction of the new\r\ndirective aims to improve the coverage information of the accounting document and to begin a process of\r\nsimplification of administrative burdens and standards for the preparation and publication of the financial\r\nstatements. In Italy, the directive must be transposed by July 20, 2015 for which the associations of accountants are\r\nevaluating the specific contents of the new rules to make applications for Italian companies. Some of the new rules\r\nand above all part of the new structures of the schemes of the financial statements are quite different from the\r\napproaches currently in use for which very heated discussions are taking place.
Lingua originaleEnglish
pagine (da-a)302-312
Numero di pagine11
RivistaJOURNAL OF MODERN ACCOUNTING AND AUDITING
Volume2015
Numero di pubblicazioneGiugno
DOI
Stato di pubblicazionePubblicato - 2015

Keywords

  • Direttiva 2013/34/UE
  • European Directive 2013/34/EU
  • Italian accounting system
  • accounting harmonization
  • armonizzazione contabile

Fingerprint

Entra nei temi di ricerca di 'Preliminary Considerations About the Transposition of Directive 2013/34/EU Into Italian Accounting System'. Insieme formano una fingerprint unica.

Cita questo