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

DESCRIPTION: Leg Decree no. 91 of 24/06/2014 extended the right to adopt the IAS/IFRS international accounting standards to all companies not included in the list of obligated entities. Analysis of the main operational aspects associated with the transition to IAS/IFRS for a small-medium sized enterprise, the benefits of this transition and the expected future developments.