Gli effetti della crisi e l'evoluzione della normativa contabile nel contesto europeo: un primo bilancio

The recent crisis of the financial markets has produced important effects on the accounting regulation. Both IASB and FASB have undertaken projects that are leading to the issue of new standards. A preliminary analysis of the reactions to these new proposals seems to demonstrate that it is extremely difficult to find solutions capable to meet, in the same time, the needs of market participants and the needs of regulators. This article proposes an overview of the most significant new standards or exposure drafts issued by the IASB, with the focus on how these changes are taking into account the concerns expressed in the institutional-regulatory environment. The first paragraph describes the requests, submitted by governmental bodies and regulators, to modify accounting rules for financial instruments. The second summarizes the recent initiatives of IASB. The third and the forth provide a first balance of IASB activity. The fifth paragraph identifies some points that could be element of debate for the years to come.