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Financial statements of micro entities

Financial statements of micro entities

Based on the classification of entities contained in the Directive 2013/34/EU, the Italian legislation has introduced the new category of micro entities. This publication will focus on this new classification and on the impacts from an accounting and fiscal standpoint. The book also includes references to new domestic accounting standards issued on 22 december 2016Read more about Financial statements of micro entities[…]

The new cash flow statement

The new cash flow statement

  The Italian discipline on accounting and financial statement has registered a decisive innovation with the introduction of Directive 2013/34/EU, implemented in our system through Legislative Decree n. 139 of 18 August 2016, applicable to financial statements beginning from 1 January 2016. Among the most relevant changes, the book analyzes the introduction of cash flowRead more about The new cash flow statement[…]

The new financial statement

The new financial statement

  Directive 2013/347EU contains important rules on the new European financial statement set which can allow cost reduction, transparency and comparability improvement and easier access to credit to European entities. In addition, the new requirements bring the European accounting framework one step closer to the international accounting best practice. The Directive has been introduced inRead more about The new financial statement[…]

International standards on auditing (ISA Italia) code with comments

International standards on auditing (ISA Italia) code with comments

  The new international standards on auditing introduced in our system through General Determination of 23 December 2014 have been formulated according to Article 11 paragraph 3 of Legislative Decree n. 39/2010 and replace those elaborated by the National Association according to article 162 of Legislative Decree 58/1998 (TUF), which are now abrogated. The newRead more about International standards on auditing (ISA Italia) code with comments[…]

IAS/IFRS international accounting standards code with comments

IAS/IFRS international accounting standards code with comments

  This publication contains the complete set of International Accounting Standards IAS/IFRS and related interpretations SIC/IFRIC, as endorsed by the European Union. Thanks to the legislative introduction of Law 11 August 2014 n. 116, which converts Law Decree 24 June 2014 n. 91, that allows all companies which are not subjects to the limitations setRead more about IAS/IFRS international accounting standards code with comments[…]

A strategy of external growth of a small web-based sports business in the U.S.A.

A strategy of external growth of a small web-based sports business in the U.S.A.

The case study shows how a service web based small firm can realize a rapid start up and growth strategy utilizing franchising agreements and internet resources. The case also provides some evidence about the relevance of the right identification of strategic formula for the success of the firm since the early stages of a lifeRead more about A strategy of external growth of a small web-based sports business in the U.S.A.[…]