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EnglishIn Italy, the recent adoption of the European Directive 2013/34 introduced some accounting requirements for intangible assets which are divergent compared to the traditional national accounting approach. Indeed, as of January 1, 2016, some types of deferred cost are no longer recognizable as intangible assets, thus considering, that a company may only charge the income statement of the period in which they arise for the total amounts incurred. Amongst those costs, the paper focuses on the research and advertising costs and, on the basis of an extensive survey on the tendency of the Italian companies to capitalize these costs, it offers some insights about the potential impact of the new accounting treatment.
| Titolo: | GLI ONERI PLURIENNALI NEL D.LGS 139/2015: QUALI IMPATTI PER LE IMPRESE ITALIANE? |
| Autori: | |
| Data di pubblicazione: | 2015 |
| Rivista: | |
| Abstract: | In Italy, the recent adoption of the European Directive 2013/34 introduced some accounting requirements for intangible assets which are divergent compared to the traditional national accounting approach. Indeed, as of January 1, 2016, some types of deferred cost are no longer recognizable as intangible assets, thus considering, that a company may only charge the income statement of the period in which they arise for the total amounts incurred. Amongst those costs, the paper focuses on the research and advertising costs and, on the basis of an extensive survey on the tendency of the Italian companies to capitalize these costs, it offers some insights about the potential impact of the new accounting treatment. |
| Handle: | http://hdl.handle.net/11587/414546 |
| Appare nelle tipologie: | Articolo pubblicato su Rivista |
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