Academic Journals Database
Disseminating quality controlled scientific knowledge

PRINCIPIO CONTABILE INTERNAZIONALE N. 32:LA SITUAZIONE NEL DIRITTO ITALIANO/COUNTABLE INTERNATIONAL PRINCIPLE)N.32: THE SITUATION IN THE ITALIAN RIGHT

ADD TO MY LIST
 
Author(s): Luigi FILIPPO PAOLUCCI

Journal: Revista de Estudios Cooperativos
ISSN 1135-6618

Volume: 90;
Issue: 4;
Start page: 92;
Date: 2006;
VIEW PDF   PDF DOWNLOAD PDF   Download PDF Original page

Keywords: DERECHO DE SOCIEDADES ITALIANO | INSTRUMENTOS FINANCIEROS | SOCIEDADES COOPERATIVAS | NORMAS INTERNACIONALES CONTABLES./Italian Trading Company Law | funding instruments | Cooperatives Societies | International Accounting Rules.

ABSTRACT
En el presente trabajo se abordan, en el marco de la reciente reforma comunitaria, los aspectos que la Comisión Europea introduce con la NIC 32 mediante el Reglamento de 29 de diciembre de 2004, (CE) núm. 2237/2004 relativos a la materia contable, sin dejar de señalar las incidencias en el ordenamiento italiano se producen. El autor, hace un recorrido crítico en relación con la materia objeto de estudio, procurando no sólo realizar una mera exposición del nuevo régimen jurídico sino también informando de la respuesta doctrinal que se ha ido produciendo. /This essay deals with the aspects introduced by The European Commission (International Accounting Rules, number 32) through the 29th of December, 2004 Regulation, (CE) number 2237/2004 and it relates these aspects to the accounting matters while pointing at the emerging issues which take place in the Italian Law and within the frame of the European Union´s recent reform. The author take us in a critical journey in relation to the researched subject by not only displaying the new legal system but also reporting about the academic response attached to such reform.
RPA Switzerland

Robotic Process Automation Switzerland

    

Tango Jona
Tangokurs Rapperswil-Jona