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IAS/IFRS: uno sguardo d’insieme, con specifico riferimento all’iscrizione in bilancio delle partecipazioni / IAS/IFRS: an overview, with specific reference to the accounting of shareholdings

Author

Listed:
  • De Angelis, Lorenzo

    () (Università Ca’ Foscari, Facoltà di Economia, Dipartimento di Scienze Giuridiche)

Abstract

This paper shows, firstly, some of the most important differences between the traditional regulation established by the Italian Civil Code as to drafting of financial statements and the rules provided for by the International Accounting Standards (IAS/IFRS) introduced into the Italian legal system by the legislative decree no. 38 of 28th February 2005. Moreover, it examines those standards referring to the accounting and evaluation of shareholdings in subsidiaries, associates, joint ventures and in any other company or legal entity in consolidated and separate financial statements.

Suggested Citation

  • De Angelis, Lorenzo, 2008. "IAS/IFRS: uno sguardo d’insieme, con specifico riferimento all’iscrizione in bilancio delle partecipazioni / IAS/IFRS: an overview, with specific reference to the accounting of shareholdings," Economia Internazionale / International Economics, Camera di Commercio Industria Artigianato Agricoltura di Genova, vol. 61(2-3), pages 261-311.
  • Handle: RePEc:ris:ecoint:0028
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    More about this item

    Keywords

    Financial Statement; International Accounting Standards; IAS; IFRS; Shareholdings;

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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