La Riforma Della Redazione Del Bilancio Di Esercizio E Del Bilancio Consolidato. Una Prima Lettura Della Direttiva 2013/34/UE Del 26 Giugno 2013 Che Abroga Le Direttive 78/660 cee E 83/349/Cee (IV Direttiva Cee E VII Direttiva Cee) (The Reform of Financial Statements. A First Reading of the Directive 2013/34/EU Repealing Directives 78/660 CEE and 83/349/CEE)

English Abstract: The European Union has published the Directive 2013/34/EU of the European Parliament and of the Council of 26 June 2013 on the annual financial statements, consolidated financial statements and related reports of certain types of undertakings, amending Directive 2006/43/EC of the European Parliament and of the Council and repealing Council Directives 78/660/EEC and 83/349/EEC in the Official Journal on 29 June 2013. The Directive enters into force starting twenty days after it has been published in the Official Journal of the European Union. The EU Member States have to incorporate the rules of the Directive with their national law by 20 July 2015