Lo stato patrimoniale secondola proposta OIC di recepimentodelle direttive 51/2003 e 65/2001:alcune riflessioni in ordinealla congruità con l’attualeversione dello IAS 1

The Italian accounting standard-setter (OIC) issued a proposal in order to acknowledge the European accounting Directives 51/2003 and 65/2001. According to this proposal, the national accounting rules in the Civil Code will deeply change in the near future, reducing the gap with IFRS. This work analyses the structure and content of the statement of financial position proposed by OIC’s document. It aims to discuss the OIC’s decision to go on adopting a fixed scheme (while IFRS only provide some guidelines for its structure); the meaning of the single items in the statement of financial position; the compliance with the minimum requirements for the content of IAS 1. The article highlights that the new statement of financial position proposed by OIC is more useful to meet the information needs of external users than the present one, because of the distinction between current and non-current assets and liabilities and the use of a predetermined structure. Furthermore, after having analysed in detail the content of the various items, it is possible to assert the substantial compliance with the minimum content of IAS 1. Taking into account this compliance, it would be advisable that CONSOB (National Commission for Companies and Stock Exchange) requires the listed companies to adopt the statement of financial position according to OIC’s proposal, in order to reduce the differences in the presentation of financial statements among listed companies and between these and the companies applying the Civil Code.