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Exploring the role of accounting history following the adoption of IFRS in Europe.The case of Italy

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  • Paglietti, Paola
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    Abstract

    La adopción de los “International Financial Reporting Standards” (IFRS), impuesto por el Reglamento (CE) número 1606/2002, puede ser particularmente perturbador en los países donde la tradición teórico-contable y la normativa del sector están particularmente desarrolladas. Esta investigación presenta un estudio que subraya la importancia de las soluciones contables anteriores que se han desarrollado a escala nacional para enfrentar el desafío de adoptar un conjunto de normas internacionales de contabilidad que se han desarrollado exógenamente como los IFRS en el actual escenario europeo. (The mandatory adoption of the International Financial Reporting Standards (IFRS), enforced by Regulation (EC) No. 1606/2002, may be particularly upsetting in the European countries with strong traditions of accounting theory and regulation. This paper presents an investigation that stresses the importance of previous accounting solutions which were developed nationally to face the challenge of adopting an exogenously developed set of international accounting standards, such as IFRS, in the current EU setting).

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    File URL: http://www.decomputis.org/dc/articulos_doctrinales/paglietti11.pdf
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    Bibliographic Info

    Article provided by Asociación Española de Contabilidad y Administración de Empresas (AECA). Spanish Accounting and Business Administration Association. in its journal De Computis.

    Volume (Year): (2009)
    Issue (Month): 11 (December)
    Pages: 83-115

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    Handle: RePEc:dec:articl:2004-09:83-115

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    Web page: http://www.aeca.es/
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    Related research

    Keywords: Italia; Historia de la contabilidad; Teoría de la contabilidad; Autores; IFRS. Italy; Accounting history; Accounting theory; Authors; IFRS.;

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    1. Hopwood, Anthony G., 1983. "On trying to study accounting in the contexts in which it operates," Accounting, Organizations and Society, Elsevier, vol. 8(2-3), pages 287-305, May.
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