Italy: Accounting Standards

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Accounting law and audit law thought leadership, articles, podcasts, videos and webinars from expert sources across the legal world. Explore insights covering topics that involve accounting and audit law from specialists working in this area every day.

New Code Of Ethics And Independence For Auditors Adopted

By a determination of the Italian State General Accounting Department dated 23 March 2023, the "Italian Code of Ethics and Independence" for auditors (the Code) was adopted.

Italy Accounting

OO

Orsingher Ortu – Avvocati Associati

Goodwill In Italy

As we close the 2017 fiscal year, let's examine the topic of Goodwill in Italy and its application to financial statements following changes to the national accounting principle, OIC 24.

Italy Accounting

TG

TMF Group BV

Italian Statement Of Cash Flows: 2016 Financial Statements

Statement of Cash Flows are now considered independent and separate documents in Italy, and companies must prepare them as such for financial statements starting 1 January 2016.

Italy Accounting

TG

TMF Group BV

New Rules On Finance Leases In Italy To Remain Unclear Until New International Standard Takes Effect

With the introduction of IFRS 16, the International Accounting Standards Board has - for the first time in more than 30 years - changed the rules on accounting for operating and finance leases.

Italy Accounting

TG

TMF Group BV

OIC 16: Some New Developments On Tangible Fixed Assets

Italy Accounting

TG

TMF Group BV

Evoluzioni Fiscali del 1998: Imposta Regionale sulle Attività Produttive (IRAP)

Italy Accounting

EY

Ernst & Young

Reform Of Capital Income And Capital Gains

Italy Accounting

SA

Studio Associato Legale Tributario

New Tax Treatment Of So Called "Non Operative" Bodies

Italy Accounting

GO

Gianni Origoni Linklaters Alliance

Arrested In Italy As A Foreigner What To Do?

AS

Arnone & Sicomo

WhatsApp, Social Media And Employee Rights: Italian DPA's Latest Ruling

Italy Employment

AO

A&O Shearman

Jimmy Page Back In Court For "Dazed And Confused": Copyright In Music Back In The Spotlight

Bugnion

What To Do In The Event Of A Fatal E-Scooter Accident

Italy Litigation

BI

Boccadutri International Law Firm

Lady Gaga Releases Her New Album 'Mayhem' And A Case … Or Rather Chaos Breaks Out!

Bugnion

Audit

Third Party Management Pursuant DORA

Under the European Commission Delegated Regulation (EU) 2024/1773, suppliers of Information and Communication Technology (ICT) services to financial entities are subject to stringent obligations...

Italy Media & IT

IL

ICT Legal Consulting

Tax Credit 5.0 For Industrial Technology Transition

Il decreto legge "PNRR", approvato dal Consiglio dei Ministri del 26 febbraio scorso e appena pubblicato in Gazzetta Ufficiale, introduce un nuovo credito d'imposta relativo...

IL

IPG Lex&Tax

New Code Of Ethics And Independence For Auditors Adopted

By a determination of the Italian State General Accounting Department dated 23 March 2023, the "Italian Code of Ethics and Independence" for auditors (the Code) was adopted.

Italy Accounting

OO

Orsingher Ortu – Avvocati Associati

Company Audit: What It Is And What It Is For

Italy Commercial

AS

Arnone & Sicomo

Exchange Of Information And Italians With Overseas Tax Residence: Italian Tax Authorities Gain Significant New Tax Audit Powers

WL

Withers LLP

Italian Tax Alert - 2010 Tax Audit Policies

CC

CMS Cameron McKenna Nabarro Olswang

International Accounting Standards Help Investors Make Economic Decisions

Italy Commercial

MW

McDermott Will & Emery

REFORM OF CAPITAL INCOME AND CAPITAL GAINS

EY

Ernst & Young

Summary Of New Italian And EU Legislation

SL

Studio Legale Bernascone & Soci

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Corporate, Asset and Project Finance

A Case Between "Pure" Competition Rules And Statutory Policies: The Telecom - TMC Merger

FE

Frignani E Associati Studio Legale

Mergers and Acquisitions - Sole Member Companies

Italy Employment

SL

Studio Legale Fondato da Francesco Carnelutti

Mergers and Acquisitions - Pre-emption Clauses

Italy Employment

SL

Studio Legale Fondato da Francesco Carnelutti

Mergers And Acquisitions - Purchase Of A Company's Own Shares

Italy Employment

SL

Studio Legale Fondato da Francesco Carnelutti

Mergers & Acquisitions in Italy

Italy Employment

SL

Studio Legale Fondato da Francesco Carnelutti

Mergers and Acquisitions - Intra-group Concentration Transactions

Italy Employment

SL

Studio Legale Fondato da Francesco Carnelutti

The Main Aspects Related To The Deregulation Of Italian Electric Energy Market

Italy Anti-trust

SL

Studio Legale Fondato da Francesco Carnelutti

Instrument Of An Acquisition: Confidentiality Agreement - Its Binding Nature Under Italian Law

SL

Studio Legale Fondato da Francesco Carnelutti

Mergers And Acquisitions - Competition Law In Italy

Italy Anti-trust

SL

Studio Legale Fondato da Francesco Carnelutti

See more

Ebusiness/ New Media

Protection Of Trade Mark Used By Third Parties As Domain Names - Overview Of Italian Case Law

SL

Studio Legale Delfino e Associati - Willkie Farr & Gallagher

Internet Domain Names Registered In ccTLD ".it": The New Italian Arbitration Procedure For Assignment Of Domain Names

JP

Jacobacci & Perani

Pirate's Happy Days Are Over

Italy Commercial

JP

Jacobacci & Perani

Wireless Local Loop

SL

Studio Legale Tonucci

SL

Studio Legale Tonucci

Equal Access On Carrier Pre-Selection

SL

Studio Legale Tonucci

SL

Studio Legale Tonucci

Investigating Telecom Italia’s ADSL Marketing Policy

Italy Anti-trust

SL

Studio Legale Tonucci

Summary Of New Italian And EU Legislation

SL

Studio Legale Bernascone & Soci

See more

Latest Videos

See more

Cyprus Services To Regulated Entities (Video)

CA

CYAUSE Audit Services Ltd

Audit Opinions Explained: Auditors Report In Financial Statements (Video)

CA

CYAUSE Audit Services Ltd

The Accounting Function Fundamentals (Video)

CG

CSB Group

Deloitte Discovery & Digital Forensics (Video)

DC

Deloitte Cyprus

Danny Murray, Partner, Audit, Deloitte Ireland (VIDEO CONTENT)

D

Deloitte

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