Trasparenza dei bilanci aziendali ed armonizzazione contabile


The process of accounting harmonization, begun in the late 1970s with the issuing of Directives 78/660/EEC and 83/349/EEC, better known as IV and VII Directive, continues to be a topic of concern for the European Union. Indeed, in the last few years European Union issued both Directive 2013/34/EU, which repealed Directives IV and VII, and Directive 2014/95/EU, which revised the process of accounting harmonization of non-financial information. The aim of this paper is to provide a summary of the state of implementation of the European process of accounting harmonization by analyzing the state of the art on two different levels: that of companies listed in regulated markets of the European Union and that of unlisted companies. The state-of-the-art design of the process of accounting harmonization is further disaggregated at the consolidated and individual financial statements level.


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