2. Italy. The Transition to IFRS in Italy and Elsewhere, or from Code Napoleon to the Devolution of Sovereignty

Chapter
Publication Date:
2016
Abstract:
The chapter deals with the evolution of accounting theories following the Napoleonic codes and the scientific developments that led to the establishment of the IFRS in Italy.
CRIS type:
2.1 Contributo in volume (Capitolo o Saggio)
Keywords:
Accounting, IFRS, italian accounting theories
List of contributors:
Handle:
https://iris.unibs.it/handle/11379/542448
Book title:
IFRS in a Global World