Publications
Publications
June 2016
Changes in accounting standards - Draft of the new OIC 29
AUTHORS: Paola Carrara
PUBLISHING COMPANY: Gruppo Il Sole 24 Ore - Guida alla Contabilità & Bilancio (Guide to Accounting and Financial Statements)
DESCRIPTION: The draft of the new Accounting Standard no. 29 provides for the effects deriving from changes in accounting standards to be entered among the retained earnings. Consequent impacts on the accounting representation of changes deriving from the enactment of Leg. Decree no. 139 of 18 August 2015.
December 2015
Rules for capitalising software costs
AUTHORS: Marco Rescigno
PUBLISHING COMPANY: Gruppo Il Sole 24 Ore - Guida alla Contabilità & Bilancio (Guide to Accounting and Financial Statements)
DESCRIPTION: The capitalisation of software according to the OIC Accounting Standards requires the identification of the specific characteristics that affect the accounting treatment of assets, their classification and the depreciation period to be considered.
November 2015
Transition to IAS/IFRS. Benefits and main operational aspects
AUTHORS: Paola Carrara
PUBLISHING COMPANY: Gruppo Il Sole 24 Ore - Guida alla Contabilità & Bilancio (Guide to Accounting and Financial Statements)
DESCRIPTION: Leg Decree no. 91 of 24/06/2014 extended the right to adopt the IAS/IFRS international accounting standards to all companies not included in the list of obligated entities. Analysis of the main operational aspects associated with the transition to IAS/IFRS for a small-medium sized enterprise, the benefits of this transition and the expected future developments.
March 2015
International Auditing Standards from 2015 Financial Statements
AUTHORS: Marco Rescigno
PUBLISHING COMPANY: Gruppo Il Sole 24 Ore - Guida alla Contabilità & Bilancio (Guide to Accounting and Financial Statements)
DESCRIPTION: With Determination of 23/12/2014, the international auditing standards (ISA Italia) and the international quality control standard (ISQC Italia) were adopted in accordance with Leg. Decree no. 39/2010.