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.

Autore Pugliese

• Imperiale Francesca

Tutti gli autori

• Imperiale F.

Titolo volume/Rivista

ECONOMIA, AZIENDA E SVILUPPO

Anno di pubblicazione

2015

ISSN

1971-1964

ISBN

Non Disponibile

Numero di citazioni Wos

Nessuna citazione

Ultimo Aggiornamento Citazioni

Non Disponibile

Numero di citazioni Scopus

Non Disponibile

Ultimo Aggiornamento Citazioni

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Settori ERC

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Codici ASJC

Non Disponibile