Italian legislation changes with the application of new Standards on Auditing
Following the issuing of recent European Directives, the rules of accounting and auditing have been modified. The new legislative introductions aim to bring domestic disciplines closer to the International approach, both on auditing and accounting, thus making it possible to compare financial statements of Companies belonging to different countries. The Italian discipline has therefore introduced new Standards on Auditing and the option also for non-listed companies to apply International Accounting Standards.
Professionals of the Firm BP&A have therefore worked on the publication of two codes, which contain the official Standards and professional comments for a practical application, in cooperation with major editors:
– Code of International Accounting Standards IAS/IFRS: http://www.maggiolieditore.it/codice-commentato-dei-principi-contabili-internazionali-ias-ifrs.html
– Code of International Standards on Auditing (ISA Italia): http://shop.wki.it/Cedam/Codici/Codice_Commentato_dei_Principi_di_Revisione_Internazionali_ISA_Italia_s548125.aspx
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