The 2013/34/EU Directive of the European Parliament and of the Council on the annual financial statements, consolidated financial statements and related reports of certain types of undertakings, amends Directive 2006/43/EC of the European Parliament and of the Council and repeals Council Directives 78/660/EEC and 83/349/EEC. The Directive concerns the review of the accounting rules applicable to EU companies and aims to: (i) increase the clarity and comparability of financial statements; (ii) reduce administrative burdens and to simplify accounting rules, particularly for small and medium-sized enterprises; and (iii) enhance transparency on payments made to governments by the extractive industry and loggers of primary forest. Member States shall bring into force the laws, regulations and administrative provisions necessary to comply with this Directive by 20 July 2015. In Italy, the Government prepared a draft decree to transpose the Directive on 18 May 2015 and forwarded to the parliamentary committees for obtaining of opinions provided. The paper analyzes the main issues contained in the Legislative Decree n. 139/2015 published in the Gazzetta Ufficiale della Repubblica Italiana on 4 September 2015.

Sottoriva, C., Il recepimento della Direttiva 2013/34/UE in Italia: annotazioni a margine del Decreto Legislativo n. 139 del 18 agosto 2015, <<RIVISTA ITALIANA DI RAGIONERIA E DI ECONOMIA AZIENDALE>>, 2015; 2015 (7-8-9): 315-331 [http://hdl.handle.net/10807/68379]

Il recepimento della Direttiva 2013/34/UE in Italia: annotazioni a margine del Decreto Legislativo n. 139 del 18 agosto 2015

Sottoriva, Claudio
2015

Abstract

The 2013/34/EU Directive of the European Parliament and of the Council on the annual financial statements, consolidated financial statements and related reports of certain types of undertakings, amends Directive 2006/43/EC of the European Parliament and of the Council and repeals Council Directives 78/660/EEC and 83/349/EEC. The Directive concerns the review of the accounting rules applicable to EU companies and aims to: (i) increase the clarity and comparability of financial statements; (ii) reduce administrative burdens and to simplify accounting rules, particularly for small and medium-sized enterprises; and (iii) enhance transparency on payments made to governments by the extractive industry and loggers of primary forest. Member States shall bring into force the laws, regulations and administrative provisions necessary to comply with this Directive by 20 July 2015. In Italy, the Government prepared a draft decree to transpose the Directive on 18 May 2015 and forwarded to the parliamentary committees for obtaining of opinions provided. The paper analyzes the main issues contained in the Legislative Decree n. 139/2015 published in the Gazzetta Ufficiale della Repubblica Italiana on 4 September 2015.
Italiano
In ricordo del Prof. Felice Martinelli che per tanti anni ha insegnato la “Contabilità” e il “Bilancio” a tanti studenti a cui ha voluto sempre tanto bene
Sottoriva, C., Il recepimento della Direttiva 2013/34/UE in Italia: annotazioni a margine del Decreto Legislativo n. 139 del 18 agosto 2015, <<RIVISTA ITALIANA DI RAGIONERIA E DI ECONOMIA AZIENDALE>>, 2015; 2015 (7-8-9): 315-331 [http://hdl.handle.net/10807/68379]
File in questo prodotto:
File Dimensione Formato  
RIREA-NuovaDirettiva2013-34-UE.pdf

non disponibili

Tipologia file ?: Versione Editoriale (PDF)
Licenza: Non specificato
Dimensione 356.64 kB
Formato Unknown
356.64 kB Unknown   Visualizza/Apri

I documenti in IRIS sono protetti da copyright e tutti i diritti sono riservati, salvo diversa indicazione.

Utilizza questo identificativo per citare o creare un link a questo documento: https://hdl.handle.net/10807/68379
Citazioni
  • ???jsp.display-item.citation.pmc??? ND
  • Scopus ND
  • ???jsp.display-item.citation.isi??? ND
social impact