Italy: Accounting Standards

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Accounting law and audit law thought leadership, articles, podcasts, videos and webinars from expert sources across the legal world. Explore insights covering topics that involve accounting and audit law from specialists working in this area every day.

Tax Credit 5.0 For Industrial Technology Transition

Il decreto legge "PNRR", approvato dal Consiglio dei Ministri del 26 febbraio scorso e appena pubblicato in Gazzetta Ufficiale, introduce un nuovo credito d'imposta relativo...

IL

IPG Lex&Tax

On April 19th 2023, the Italian Accounting Institute (so called "Oic"), published the final version of the accounting principle no. 34, which regulates the criteria for the recognition...

Italy Government

IL

IPG Lex&Tax

2021 Budget Law – Realignment Of Goodwill Value

The 2021 Budget Law has introduced the possibility of aligning the tax value of goodwill and other intangible assets, even if devoid of legal protection, to the higher accounting value disclosed...

AN

Advant Nctm

Italy's Further Tax Measures To Mitigate The Economic Effects Of COVID-19

On August 14, 2020, the Italian Government adopted Law Decree No. 104 (the "Decree") that introduces new tax measures to mitigate the effects of the ongoing Coronavirus Disease 2019...

CG

Cleary Gottlieb Steen & Hamilton LLP

Goodwill In Italy

Italy Accounting

TG

TMF Group BV

Country-By-Country-Reporting In Italy: An Example Of Information To Be Communicated To The Parent Company

TG

TMF Group BV

Italian Statement Of Cash Flows: 2016 Financial Statements

Italy Accounting

TG

TMF Group BV

New Rules On Finance Leases In Italy To Remain Unclear Until New International Standard Takes Effect

Italy Accounting

TG

TMF Group BV

Facilitated Depreciation (Super Depreciation) Under Italy's 2016 Stability Law

TG

TMF Group BV

Taxpayers Benefit From Italy's New e-Invoicing System

TG

TMF Group BV

OIC 16: Some New Developments On Tangible Fixed Assets

Italy Accounting

TG

TMF Group BV

The Italian Market: Gaming & Regulation (Podcast)

Italy Media & IT

WP

WH Partners

New Italian Legislation On Artificial Intelligence: Regulatory Obligations, Operational Implications, And Alignment With The European AI Act

Italy Technology

WL

Withers LLP

The Collective Agreement Applied By The Employer Must Be Consistent With The Actual Work Performed: The Supreme Court Calls For Contractual Coherence

Italy Employment

WP

WH Partners

Digital Domicile Of Directors And Liquidators: Unioncamere And National Council Of Notaries Publish Clarifications Regarding Disclosure Requirements

Italy Commercial

WP

WH Partners

Citizenship By Residency: The Council Of State Opens To Cases Of Disability (Judgment 6090/2025)

Italy Immigration

BI

Boccadutri International Law Firm

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Latest Videos

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Les Voix Du M&A | David Humbert Pour Endrix (Video)

AM

Alvarez & Marsal

Cyprus Visa Requirements (Video)

CA

CYAUSE Audit Services Ltd

Essential 2025 Guide To Crypto Trading Taxes In Cyprus (Video)

CA

CYAUSE Audit Services Ltd

Focus On Forensics (Video)

AM

Arendt & Medernach

Accounting Work (Video)

CA

CYAUSE Audit Services Ltd

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