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The New “European” Financial Statement and Its Implications in Italy

Author

Listed:
  • Mario Nicoliello
  • Simone Lazzini

Abstract

The Directive 2013/34/EU has changed the content of the annual accounts, impacting on many items. The paper presents the consequences of the Directive on Italian legislation, analyzing in detail the values that have been modified. The concluding part contains interesting considerations on the whole reform process.

Suggested Citation

  • Mario Nicoliello & Simone Lazzini, 2021. "The New “European” Financial Statement and Its Implications in Italy," International Journal of Business and Management, Canadian Center of Science and Education, vol. 14(3), pages 163-163, July.
  • Handle: RePEc:ibn:ijbmjn:v:14:y:2021:i:3:p:163
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    More about this item

    JEL classification:

    • R00 - Urban, Rural, Regional, Real Estate, and Transportation Economics - - General - - - General
    • Z0 - Other Special Topics - - General

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