ABSTRACT: The article summarizes the content of the observations that the University of Bologna, as an institutional interlocutor, has made to some of the national accounting standards published for consultation by OIC (the Italian national standard setter). Particularly important are the remarks on the interpretation given by OIC to the innovations contained in the Legislative Decree n. 139 of 2015 on the valuation of receivables and payables. Other observations relate to the valuation of construction contracts, that of intangible assets and the consequences of changes in accounting standards.
KEYWORDS: national accounting standards, innovations, valuation.
Tozzi, I., Ricci, A., Semprini, L. Vanina,D. (2017). Le osservazioni dell’Università di Bologna ai documenti OIC in consultazione, RIREA, n.1, pp. 145-152.
