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.

The original English text is published by IASB Publications Department, 30 Cannon Street, London EC4M 6XY (tel +44 (020) 7246 6410), Internet, E-mail:

Clients of Picolli, Difino & Associati can access IAS/IFRS by entering their password in the Log in page. Other visitors may access abstracts and selected material.