{"id":1511,"date":"2017-12-27T17:50:14","date_gmt":"2017-12-27T16:50:14","guid":{"rendered":"https:\/\/frjournal.eu\/journal\/?p=1511"},"modified":"2017-12-27T17:50:14","modified_gmt":"2017-12-27T16:50:14","slug":"milleproroghe-e-principi-contabili-internazionali-un-errore-nazionale","status":"publish","type":"post","link":"https:\/\/frjournal.eu\/journal\/2017\/12\/27\/milleproroghe-e-principi-contabili-internazionali-un-errore-nazionale\/","title":{"rendered":"Milleproroghe e principi contabili internazionali: un errore \u201cnazionale\u201d"},"content":{"rendered":"

Quagli Alberto\/\u00a0Financial Reporting<\/a>,\u00a0Riviste<\/a>\u00a0\/\u00a0Fascicolo: 2-2011<\/p>\n

\n

Fin dagli esordi dell\u2019applicazione obbligatoria degli IFRS in Europa, vi furono alcuni studiosi che paventarono quanto la promessa standardizzazione contabile fosse una chimera, minacciata da divergenti incentivi nazionali, da diversi meccanismi di enforcement, da diverse tradizioni contabili (per tutti Ball, 2006; Nobes, 20061).\u00a0Recentemente si \u00e8 registrata in Italia una modifica normativa che esplicita in modo palese quanto gli IFRS possono essere diversamente interpretati in funzione delle specificit\u00e0 nazionali. Per chi si occupa di bilanci aziendali, colpisce infatti la notizia che nel Decreto di Conversione del \u201cMilleproroghe\u201d (DL 29 Dicembre 2010, n. 225 convertito in Legge n. 10 del 26 Febbraio 2011) sia stata approvata la norma di cui all\u2019art. 2, comma 26 che va a modificare il testo del D.Lgs 38\/2005 riguardante l\u2019applicazione nel nostro Paese dei principi contabili internazionali. Con un colpo di spugna, quelle poche righe possono vanificare sei anni di sforzo progressivo verso la corretta implementazione dei principi contabili internazionali nei bilanci delle aziende.\u00a0In sostanza la citata norma consente al Ministero della Giustizia la potest\u00e0 di emanare \u201cdisposizioni applicative\u201d dei Regolamenti Europei entrati in vigore successivamente al 31 dicembre 2010 che adottano i principi contabili internazionali. Queste disposizioni applicative, emanate di concerto con gliorganismi contabili nazionali (OIC, Banca d\u2019Italia, Consob e ISVAP), avrebbero lo scopo di \u201crealizzare ove compatibile, il coordinamento tra i principi medesimi e la disciplina di cui al titolo V del libro V del codice civile, con particolare riguardo alla funzione del bilancio di esercizio\u201d. [\u2026]\n

\n

 <\/p>\n","protected":false},"excerpt":{"rendered":"

Quagli Alberto\/\u00a0Financial Reporting,\u00a0Riviste\u00a0\/\u00a0Fascicolo: 2-2011 Fin dagli esordi dell\u2019applicazione obbligatoria degli IFRS in Europa, vi furono alcuni studiosi che paventarono quanto la promessa standardizzazione contabile fosse una chimera, minacciata da divergenti incentivi nazionali, da diversi meccanismi di enforcement, da diverse tradizioni contabili (per tutti Ball, 2006; Nobes, 20061).\u00a0Recentemente si \u00e8 registrata in Italia una modifica normativa […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"quote","meta":{"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[30,1],"tags":[],"class_list":["post-1511","post","type-post","status-publish","format-quote","hentry","category-browse-the-journal","category-financial-reporting","post_format-post-format-quote"],"yoast_head":"\nMilleproroghe e principi contabili internazionali: un errore \u201cnazionale\u201d | Financial Reporting Journal<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/frjournal.eu\/journal\/2017\/12\/27\/milleproroghe-e-principi-contabili-internazionali-un-errore-nazionale\/\" \/>\n<meta property=\"og:locale\" content=\"en_GB\" 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