Il sistema delle regole contabili

ABSTRACT:

The article explores the issue of the accounting rules system in Italy. The choice of the Italian legislator to allow and in some cases oblige companies to apply the international accounting standards has brought a series of benefits for the companies and facilitated the process of modernizing the international accounting standards. However there are a number of drawbacks that arose from this choise of transferring the sovereignity. The article tries to make a balance of the choice of applying IFRS to individual accounts after 15 years.

KEYWORDS: “IFRS” “OIC” “accounting” “Italy” “IAS Regulation” “D.Lgs 38/2005”