Add to ORKGConsidering the fact that the Italian government is ready to review both tax regulations and civil regulations governing financial statements, the paper try to summarize the considerations of Italian accounting science on introduction of International Accounting Standards in the national system. Accounting changes seen in recent years are significantly impacting the financial statements of the European companies: on one hand, listed companies are adopting International Accounting Standards, and on the other hand, SMEs are facing new regulations that are about to be reviewed by the Italian Government
The issue of harmonization of accounting standards in the Italian system deserves different level of...
Copyright © 2013 Roberto Jannelli, Cristina Tesone. This is an open access article distributed under...
We analyze the evolution of the relationship between tax and financial reporting in Italy after the ...
Considering the fact that the Italian government is ready to review both tax regulations and civil r...
Considering the fact that the Italian government is ready to review both tax regulations and civil r...
Il volume affronta l'evoluzione normativa contabile europea, intervenuta alla vigila del 2005, che h...
Institutional differences across countries present special challenges to achieve uniformity or at le...
The international symposium on international accounting has been reanimated over the last few years ...
2The EU Regulation 1606/2002 enhanced the financial statement comparability by requiring the Interna...
Until recently, Italy has experienced strong inertia in relation to the process of convergence towar...
We examine the recent changes that have affected the Italian accounting scenario after the adoption ...
The first part of the paper is dedicated to the accounting regulation. There are defined its general...
The paper is about International Accounting Standards and their implementation in Italy and other c...
The paper highlights the changes which are occurring in accounting regulation and in the accounting...
Institutional differences across countries present special challenges to achieve uniformity or at l...
The issue of harmonization of accounting standards in the Italian system deserves different level of...
Copyright © 2013 Roberto Jannelli, Cristina Tesone. This is an open access article distributed under...
We analyze the evolution of the relationship between tax and financial reporting in Italy after the ...
Considering the fact that the Italian government is ready to review both tax regulations and civil r...
Considering the fact that the Italian government is ready to review both tax regulations and civil r...
Il volume affronta l'evoluzione normativa contabile europea, intervenuta alla vigila del 2005, che h...
Institutional differences across countries present special challenges to achieve uniformity or at le...
The international symposium on international accounting has been reanimated over the last few years ...
2The EU Regulation 1606/2002 enhanced the financial statement comparability by requiring the Interna...
Until recently, Italy has experienced strong inertia in relation to the process of convergence towar...
We examine the recent changes that have affected the Italian accounting scenario after the adoption ...
The first part of the paper is dedicated to the accounting regulation. There are defined its general...
The paper is about International Accounting Standards and their implementation in Italy and other c...
The paper highlights the changes which are occurring in accounting regulation and in the accounting...
Institutional differences across countries present special challenges to achieve uniformity or at l...
The issue of harmonization of accounting standards in the Italian system deserves different level of...
Copyright © 2013 Roberto Jannelli, Cristina Tesone. This is an open access article distributed under...
We analyze the evolution of the relationship between tax and financial reporting in Italy after the ...