International Financial Reporting Standards (IAS/IFRS) are issued by the International Accounting Standards Board (IASB), being International Accounting Standards Committee (IASC) until year 2000.
A summary of the above standards is published by Giuffré Editore in the Rivista del controllo legale dei conti. The introductions and summaries reported refer to the IAS/IFRS version at the time of publication. Visitors can access and download all documents presented in this section.
IASs are illustrated in a concise format, which provides a general picture. More detailed information can be found in the following book: “A.PICOLLI and A.GIUSSANI, Principi Contabili Internazionali IAS 2000, Il Sole 24 ore, October, 2000” which reports translation into Italian of the original Framework and of IASs to IAS 39.