Italy s Accounting Principles and Financial Reporting Standards - Essay by Palumbin

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Italy’s Accounting Principles and Financial Reporting Standards Essay

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Final Project - Outline
Italy’s Accounting Principles and Financial Reporting Standards




Prepared by
Enzo Palumbo


For
Professor C.E. Reese
in partial fulfillment of the requirements for
ACC 508 – International Accounting
School of Business/ Graduate Studies
St. Thomas University
Miami Gardens, Fla.


Term A6/Fall, 2014
October 07, 2014

Table of Content

Introduction……………………………………………………………………………….
History of Italian Accounting………………………………………………………………
Accounting Standard Committee of Italy………………………………………………….
Politic Economy of Italy……………………………………………………………………..
IFRS Adoption………………………………………………………………………………..
Extant Accounting Standards…………………………………………………………………..
European Union Directives……………………………………………………………………..
Comparison between Italian G.A.A.P. and U.S. G.A.A.P………………………………………
Financial Statement Presentation………………………………………………………
Fixed Assets……………………………………………………………………………..
Inventory…………………………………………………………………………………
Income Taxes……………………………………………………………………………
Goodwill…………………………………………………………………………………
Summary and Conclusions…………………………………………………………………………
Bibliography/References …………………………………………………………………………..






Introduction
This project has two main purposes. First, it is to provide accurate and important information about the Italian Accounting Standards. The second is to compare all these information with the U.S. GAAP.
The text is divided into three main parts. First, it will illustrate the history of the Italian accounting, including a brief description of the Accounting Standard Committee of Italy. The actual Political and Economic situation of the country will be also clarified. The second part will describe the process how Italy adopted IFRS for the first time and what changes has occurred since then. The extant of this accounting standards are also specify.
The third part of the project will be based primarily in identifying which Italian standards are different to U.S. standards and why. For this...

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Italy’s Accounting Principles and Financial Reporting Standards. Anti Essays. Retrieved December 12, 2017, from the World Wide Web: http://anties.wressy.com/free-essays/Italy-s-Accounting-Principles-And-Financial-Reporting-720364.html