La Valutazione delle immobilizzazioni tecniche nel bilancio di esercizio: principi contabili nazionali ed internazionali a confronto

The growing degree of internationalization and integration which has characterized the recent evolution of the worldwide economic system has determined an increasing need for standardization of the corporate accounting rules in order to guarantee a greater comparability, efficiency and informative transparency of the balances; this aim is pursued through the mediation of the demands and the convergence of the interests of the single States (process of accounting harmonization). Through Directives and Regulations, the European Union has moved in the aim of the homogenization of the accounting behaviours of the adherent countries through the adoption of accounting standards of common interpretation and application. In particular, by the community regulation n. 1606/2002, the standardization process has been actuated in the drawing up of the balances sheet, which it took to the obbligatory adoption, for the companies quoted on the capital European markets, to start from the balances 2005, of the new international accounting standards given off by the IASB (International Accounting Standard Board). This work is finalized to the analysis of the impact which the international accounting standards IAS/IFRS adoption has had in the drawing up of the balances sheet of the Italian companies, with particular reference to the recording and valuation of the technical material immobilizations, in comparison with that disposed by the provisions and the national accounting usual procedure.