期刊名称：International Journal of Business and Management
印刷版ISSN：1833-3850
电子版ISSN：1833-8119
出版年度：2019
卷号：14
期号：3
页码：163-173
DOI：10.5539/ijbm.v14n3p163
出版社：Canadian Center of Science and Education
摘要：The Directive 2013/34/EU has changed the content of the annual accounts, impacting on many items. The paper presents the consequences of the Directive on Italian legislation, analyzing in detail the values that have been modified. The concluding part contains interesting considerations on the whole reform process.
