IDEAS home Printed from https://ideas.repec.org/a/taf/reroxx/v24y2011i2p126-136.html
   My bibliography  Save this article

The Introduction Of International Accounting Standards in the Italian Small and Medium Sized Entities

Author

Listed:
  • Gianfranco Capodaglio
  • Matteo Santi
  • Ivanoe Tozzi

Abstract

Considering the fact that the Italian government is ready to review both tax regulations and civil regulations governing financial statements, the paper try to summarize the considerations of Italian accounting science on introduction of International Accounting Standards in the national system. Accounting changes seen in recent years are significantly impacting the financial statements of the European companies: on one hand, listed companies are adopting International Accounting Standards, and on the other hand, SMEs are facing new regulations that are about to be reviewed by the Italian Government.

Suggested Citation

  • Gianfranco Capodaglio & Matteo Santi & Ivanoe Tozzi, 2011. "The Introduction Of International Accounting Standards in the Italian Small and Medium Sized Entities," Economic Research-Ekonomska Istraživanja, Taylor & Francis Journals, vol. 24(2), pages 126-136, January.
    • Handle: RePEc:taf:reroxx:v:24:y:2011:i:2:p:126-136
    DOI: 10.1080/1331677X.2011.11517461
    as

    Download full text from publisher

    File URL: http://hdl.handle.net/10.1080/1331677X.2011.11517461
    Download Restriction: Access to full text is restricted to subscribers.
    File URL: https://libkey.io/10.1080/1331677X.2011.11517461?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Carla Morrone & Maria Teresa Bianchi & Anna Attias, 2020. "A New Approach for Proper Reporting of Pension Benefit Obligations in the Financial Statements of “Old Funds” for Professionals," International Business Research, Canadian Center of Science and Education, vol. 13(8), pages 117-117, August.

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:taf:reroxx:v:24:y:2011:i:2:p:126-136. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Chris Longhurst (email available below). General contact details of provider: http://www.tandfonline.com/rero .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.