Il concetto di performance negli IFRS: alcune considerazioni critiche alla luce dei più recenti progetti di aggiornamento degli standards contabili internazionali

The IASB is actively involved in re-writing IFRS. Some of the major projects regard the performance reporting and the criteria to recognize revenue. In these projects seems to be confirmed a balance-sheet based approach in defining the performance of the enterprise. The article examines the implications of this approach, focusing the analysis on the significance and relevance of performance indicators under the IFRS to come. By the analysis of the author it emerges that to modify the criteria of determining performance without a previous deep understanding of financial statements users’ needs could result in misleading financial reporting. In particular, it appears necessary for the IASB, in order to develop new standards, to undertake the question — not yet well addressed — of which configurations of economic result should be provided in companies’ accounts.