PRESENTAZIONE

PRESENTAZIONE
Questa pubblicazione è stata realizzata sulla base dei principi contabili, delle interpretazioni, delle proposte e dei documenti di studio emessi fino al marzo 2009 e fa
riferimento alla versione più recente dei vari principi e documenti ufficiali.
Il testo è strutturato in modo che per ogni argomento preso in considerazione viene
fornita una sintesi delle differenze cui fa seguito, per ogni punto significativo,
l’analisi che viene presentata seguendo, nell’ordine, prima i riferimenti IAS/IFRS,
poi quelli statunitensi (US GAAP) e infine i principi italiani, intendendosi per tali i
principi emanati dall’OIC e i principi dettati dal Codice civile. A margine del testo
sono riportati i riferimenti ai paragrafi dei principi e/o dei documenti da cui è tratto il testo. Gli argomenti trattati sono infine riepilogati in tabelle di raffronto poste
al fondo del testo.
Il significato delle abbreviazioni e sigle utilizzate nel corpo della pubblicazione è
qui riportato per facilitarne la lettura.
ORGANISMI PROFESSIONALI E REGOLATORI
AICPA
APB
ARC
CESR
EC
EFRAG
EITF
EU
FASB
IASB
American Institute of Certified Public Accountants
Accounting Principles Board (of the AICPA, predecessor of the FASB)
Accounting Regulatory Committee of Representatives of EU Member States
Committee of European Securities Regulators
European Commission
European Financial Reporting Advisory Group
Emerging Issues Task Force in the US
European Union
United States Financial Accounting Standards Board G4+1 The (now disbanded)
group of four plus 1, actually with six members, that comprised an informal «think
tank» of standard setters from Australia, Canada, New Zealand, UK, and USA, plus
the IASC
International Accounting Standards Boards
XI
IAS/IFRS – US GAAP – PRINCIPI CONTABILI ITALIANI
IASC
IFAC
IFRIC
IOSCO
OIC
SAC
SEC
SIC
International Accounting Standards Committee
International Federation of Accountants
International Financial Reporting Interpretation Committee
International Organisation of Securities Commissions
Organismo Italiano di Contabilità
Standard Advisory Council
United States Securities and Exchange Commission
Standing Interpretations Committee of the IASC (replaced by IFRIC)
LETTERATURA DI RIFERIMENTO IFRSS
ED
Framework
IAS
IFRIC
IFRS
IFRSs
SIC
Exposure Draft
IASB’s Framework for the preparation and presentation of financial statements
International Accounting Standard (s) (issued by IASC and IASB)
Interpretation by the IFRIC
International Financial Reporting Standard (issued by the IASB)
Standards and Interpretations adopted by the IASB. They comprise:
a. International Financial Reporting Standards;
b. International Accouting Standards; and
c. Interpretations originated by the IFRIC or the former SIC
Interpretation by the SIC
RIFERIMENTI A PARAGRAFI IFRS, IAS E INTERPRETAZIONI
AG
AV
BC
DO
IE
IG
IN
Application Guidance
Alternative View
Basis for Conclusions
Dissenting Opinion
Illustrative Examples
Implementation Guidance
Introduction
LETTERATURA DI RIFERIMENTO PER I PRINCIPI CONTABILI STATUNITENSI
AIN-APB
APB
ARB
ASR
XII
Accounting Interpretation of an Accouting Principles Board (issued by the AICPA)
Opinion of the APB
Accounting Research Bulletin of the AICPA
Accounting Series Release (issued by SEC; later codified into FRR1)
PRESENTAZIONE
CON
EITF
FAS
FAQ
FIN
FRR
FTB
SAB
SAS
SOP
S-K
S-X
Q&A
20-F
Statement of Financial Accounting Concepts (issued by the FASB)
Consensus of the Emerging Issues Task Force of the FASB
Statement of Financial Accounting Standards (issued by the FASB)
Special report issued by SEC staff addressing questions on implementing a particular SAB
Interpretation of Financial Accounting Standards (issued by the FASB)
Financial Reporting Release (issued by the SEC)
Technical Bulletins (issued by the staff of the FASB)
Staff Accounting Bulletin (interpretations/practices of the SEC staff)
Statement on Auditing Standards (issued by the Auditing Standards Board of the
AICPA)
Statement of Position (issued by the Accounting Standards Division of the AICPA)
Regulation S-K (SEC regulations on non-financial statement disclosures)
Regulation S-X (SEC regulations governing the form, content and periods to be covered in financial statements included in registration statements and periodic reports)
A special report issued by FASB staff addressing questions on implementing a particular standard
Form for the registration of securities and annual and transition reports of foreign
private issuers under the Securities and Exchange Act of 1934
Questa pubblicazione è stata realizzata con il supporto dello IAS Desk di Reconta Ernst & Young
S.p.A. Si ringraziano: Gianluca Cacciani, Marco Rango e Alessandro Sgaramella.
XIII