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

  •  Mario Nicoliello    
  •  Simone Lazzini    


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.

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