Italian Government has recently approved measures to promote the development of a bond market for small and medium-sized enterprises. The new rules have stimulated the launch of such instruments. Operators are now required to develop the best practices needed to complete the market

Small and medium-sized enterprises’ financial reporting is generally inefficient and can be improved by a wider use of XBRL. In particular it could be useful to create a web platform for financial reporting documents to enhance the benefits of XBRL in all enterprises