28 April 2011: Extra filter for IFRSs in separate financial statements in Italy

Posted by on 28 April, 2011
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This item was filled under Accounting

On 26 February 2011, the Legislative Decree no. 225/2010, converted into Law no. 10/2011,
introduced modifications to article 4 of Decree 38/2005, stating that new IFRSs issued
by the IASB and adopted by the EU after 1 January 2011 need to be endorsed by the
Italian Ministry of Justice before they can be applied in the separate financial
statements of Italian listed companies.

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