L’introduzione dei principi contabili IAS nel sistema dei bilanci delle aziende ed amministrazioni pubbliche: un confronto con i principi contabili pubblici IPSAS e nazionali

Thanks to the introduction of the new accounting policies IAS/IFRS the determination of the financial statements values is going to change. The general tendency wants to analyze the measure of the working capital in a logical combination between formation and information also relating to the market potentiality (consistency with market values) Even the National accounting principles mirror the interests and the cognitive aims of the stakeholders whom the financial statements of companies and firms is assigned. The transition from the National to the International accounting principles highlights different valuation approaches based on several informative goals. Within the National accounting policies system, the creation of financial statements values founded on the principle of fiscal prudence, economic experience and cost tends to guarantee third-party creditors by abstaining from distributing unrealized profits. Within the International accounting policies, the new formation of the financial statements values based on fair value tends to improve the knowledge of the business values consistent with the market ones that guide investors’ behavior. Both theories seem addressed to achieve peculiar business objectives and characteristics since they respond differently to different historical situations with reference to the form of new economic and social conditions of the landscape trade. In the National economic system, globalization of trade and the particular European and International social contexts in which companies and firms operate, require a gradual transition from the existing rules to the European accounting standards IAS / IFRS In the system of public companies, however, it must be considered also the set of international accounting standards IPSAS and national ones too.