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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

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).

Suggested Citation

  • Paglietti, Paola, 2009. "Exploring the role of accounting history following the adoption of IFRS in Europe.The case of Italy," De Computis "Revista Española de Historia de la Contabilidad". De Computis "Spanish Journal of Accounting History"., Asociación Española de Contabilidad y Administración de Empresas (AECA). Spanish Accounting and Business Administration Association., issue 11, pages 83-115, December.
    • Handle: RePEc:dec:articl:2004-09:83-115
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    References listed on IDEAS

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    1. David Cairns, 2006. "The Use of Fair Value in IFRS," Accounting in Europe, Taylor & Francis Journals, vol. 3(1), pages 5-22, October.
    2. 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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