Italy (European Financial Reporting)

Fra Luca Pacioli wrote the first book on double-entry bookkeeping 500 years ago in Italy. This volume is part of the "European Financial Reporting" series, which examines contemporary reporting procedures, and it aims to make a thorough comparison between Italian practices and those followed in other EC countries. This study also illustrates the peculiarities of some Italian institutions and their practices. Aiming to be accessible to those companies, and to international accountants wishing to get to grips with Italian style of accounting, the authors explore the political and social elements which have influenced their development. Through careful analysis of these impulses, they address the issues which affect accounting practitioners nationally and internationally.