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Title: IAS/IFRS adoption by italian listed companies: first empirical evidences
Authors: Cortesi, Alessandro
Montani, Elena
Tettamanzi, Patrizia
Issue Date: 2009
Publisher: World business institute
Bibliographic citation: Cortesi Alessandro - Montani Elena - Tettamanzi Patrizia (2009), IAS/IFRS adoption by italian listed companies: first empirical evidences. In: Interntional review of business research papers, vol. 5, n. 3 (Apr. 2009), p. 100-110.
Abstract: The present study concentrates on companies listed on the Milan Stock Exchange and on their consolidated financial statements, which, starting from the financial year 2005, have to be prepared and published according to the international accounting standards instead of the national ones. The research shown in the following pages is the result of a descriptive statistical analysis that can be defined as the first step of the study. The aim is to identify the main impacts on the most important financial statement items (Equity and Net Income) of the transition from the Italian to the international accounting system. The following steps will be to focus on Italian listed companies belonging to furniture and fashion industry sectors in order investigate the treatment of intangible assets according to IAS 38 – Intangible Assets and IAS 36 – Impairment of Assets, comparing the two sectors.
Journal/Book: International review of business research papers
ISSN: 1837-5685
Appears in Collections:Contributo in rivista

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