Principio contabile internazionale n. 32: la situazione nel diritto italiano

  • Luigi Filippo Paolucci
Keywords: Italian Trading Company Law, Funding instruments, Cooperatives Societies, International Accounting Rules,

Abstract

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.

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Published
2006-01-01
How to Cite
Paolucci L. F. . (2006). Principio contabile internazionale n. 32: la situazione nel diritto italiano. REVESCO. Revista de Estudios Cooperativos, 90, 92-108. https://revistas.ucm.es/index.php/REVE/article/view/REVE0606330092A
Issue
Vol. 90 (2006)
Section
Articles

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