Italian accounting is frequently regarded as law-based, tax-driven and primarly oriented towards creditor protection, and as such conservatively biased. Morover, professional accounting standards have had only a residual role so far, and it is only recently that the accounting profession has started to assume a significant profile in socio-economic terms.

Accounting in Italy

ZAMBON, Stefano
2003

Abstract

Italian accounting is frequently regarded as law-based, tax-driven and primarly oriented towards creditor protection, and as such conservatively biased. Morover, professional accounting standards have had only a residual role so far, and it is only recently that the accounting profession has started to assume a significant profile in socio-economic terms.
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Utilizza questo identificativo per citare o creare un link a questo documento: https://hdl.handle.net/11392/1192268
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