L’evoluzione del sistema contabile italiano, dal modello civilistico al paradigma IAS-IFRS. Il caso delle immobilizzazioni materiali, Aracne, Roma, 2008

This book builds on the implementation by the Italian legal system, the EU Regulation 1606/2002 with D.Lgs.n. 38/2005 which imposed certain types of Italian companies to prepare financial statements and consolidated financial statements according with international accounting standards IAS-IFRS. These change requires, necessarily, an assessment of the individual provisions introduced by the international standard as to the way for the representation of the financial statements. In this context, this study aims to examine the impacts of the process of introduction of innovative accounting exposition of tangible assets on the balance sheet. The goal has been addressed following an exhibition based on some considerations about the evolution of the business information in consideration of the accounting harmonization process in place by the European Union, and in terms to identify the characteristics of the theoretical model - accounting proposed by international accounting standards. Subsequently, the inquiry focused, briefly, on the accounting treatment of tangible assets in the economic study- Italian company to come to the representation of the treatment of fixed assets in the statutory paradigm, which is still the reference for the drafting of the budget of many businesses. Finally, the attention was placed on studying the innovative principles governing the accounting treatment of long-term recall tasks. In particular, the goal of this job has been address by the issues proposed in IAS 16 regarding classification and presentation of budget materials. This issue is covered in relation to the application of the evaluation criteria contained in the accounting principles that govern the types of tangible assets and their various configurations, in relation to their economic purpose. He addressed the issue of the accounting treatment of tangible assets and their classification as required by IAS 16 regarding the registration, evaluation and elimination from the budget of the technical activities, including through the application of the criteria proposed by the principles in question. Finally, we identified the main critical application of International accounting standard 17 and 40 in relation to the issue of treatment of finance leases and operating leases and investment properties.