This paper investigates one method for measuring the convergence/divergence between Italian accounting standards and International Financial Reporting Standards. The analysis is based on 38 accounting items examined over the period 1989-2015 as illustrative example. The results show an high level of convergence between Italian accounting standards and International Financial Reporting Standards in the last period 2010-2015. However, the single accounting standards exhibits a different level of similarity with IFRS.
The convergence of National Accounting Standards with International Financial Reporting Standards: The Italian Case
Rossi, Paola
2016-01-01
Abstract
This paper investigates one method for measuring the convergence/divergence between Italian accounting standards and International Financial Reporting Standards. The analysis is based on 38 accounting items examined over the period 1989-2015 as illustrative example. The results show an high level of convergence between Italian accounting standards and International Financial Reporting Standards in the last period 2010-2015. However, the single accounting standards exhibits a different level of similarity with IFRS.File in questo prodotto:
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