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 set for by article 2435-bis (small companies) to implement IAS/IFRS, small and family companies can today benefit from the utilization of international accounting standards. In the publication, each standard is analyzed following its historic path and subsequent evolution, including the endorsement process by the European and domestic discipline, and also compared to the domestic applicable standards.