AUTHORS: Paola Carrara
PUBLISHING COMPANY: Gruppo Il Sole 24 Ore - Guida alla Contabilità & Bilancio (Guide to Accounting and Financial Statements)

DESCRIPTION: The draft of the new Accounting Standard no. 29 provides for the effects deriving from changes in accounting standards to be entered among the retained earnings. Consequent impacts on the accounting representation of changes deriving from the enactment of Leg. Decree no. 139 of 18 August 2015.