IAS/IFRS
International Accounting Standards (IAS) and International Financial Reporting Standards (IFRS) are the international accounting standards adopted by the European Union.
International Accounting Standards (IAS) and International Financial Reporting Standards (IFRS) are the international accounting standards adopted by the European Union. The IAS/IFRS have been adopted by the European Commission as accounting standards for a range of organizations. In Italy, these standards must be adopted in the preparation of the consolidated financial statements of supervised institutions (banks and insurance companies) and listed companies.
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