[Editorial]
This issue includes some relevant changes, due to Financial Reporting strategic aim to become a real European common ground to debate accounting and financial communication topics. First of all, this issue is the first completely written in English, after the initial “Italian” phase (since 2009). This is a necessary step in order to reach a wider public, both as readers and authors. Secondly, we launched two new sections. The first is “Dialogue with standard setters”, hosting comments and proposals of particular interest for the European accounting context related to the standard setters recent activities. In this number there is a comment to the new framework of the IASB, but in the future we are interested in considering also EU official institution (Parliament, Commission) activities in the financial reporting field. We strongly believe the European financial reporting is a rich context for academic studies. The effect of IFRS mandatory adoption together with the co-existence of different accounting rules for non-listed companies, increasingly differentiated on the basis of the company size, implies a complex accounting structure, with multiple potential objects to study. The persistence of national differences regarding the actual adoption of common standards, national pressures towards the adoption/change of IFRS and/or European rules, the emerging role of non-accounting reporting (e.g., integrated business reporting and sustainability reporting), provide scholars with a unique setting to produce new ideas and to verify the basic assumptions of financial reporting. […]
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