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class="vector-toc-numb">3</span> <span>Struttura organizzativa</span> </div> </a> <button aria-controls="toc-Struttura_organizzativa-sublist" class="cdx-button cdx-button--weight-quiet cdx-button--icon-only vector-toc-toggle"> <span class="vector-icon mw-ui-icon-wikimedia-expand"></span> <span>Attiva/disattiva la sottosezione Struttura organizzativa</span> </button> <ul id="toc-Struttura_organizzativa-sublist" class="vector-toc-list"> <li id="toc-Trustee" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Trustee"> <div class="vector-toc-text"> <span class="vector-toc-numb">3.1</span> <span>Trustee</span> </div> </a> <ul id="toc-Trustee-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Board" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Board"> <div class="vector-toc-text"> <span class="vector-toc-numb">3.2</span> <span>Board</span> </div> </a> <ul id="toc-Board-sublist" class="vector-toc-list"> </ul> </li> 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class="interlanguage-link-target"><span>العربية</span></a></li><li class="interlanguage-link interwiki-az mw-list-item"><a href="https://az.wikipedia.org/wiki/Beyn%C9%99lxalq_maliyy%C9%99_hesabat%C4%B1_standartlar%C4%B1_%C5%9Furas%C4%B1" title="Beynəlxalq maliyyə hesabatı standartları şurası - azerbaigiano" lang="az" hreflang="az" data-title="Beynəlxalq maliyyə hesabatı standartları şurası" data-language-autonym="Azərbaycanca" data-language-local-name="azerbaigiano" class="interlanguage-link-target"><span>Azərbaycanca</span></a></li><li class="interlanguage-link interwiki-de mw-list-item"><a href="https://de.wikipedia.org/wiki/International_Accounting_Standards_Board" title="International Accounting Standards Board - tedesco" lang="de" hreflang="de" data-title="International Accounting Standards Board" data-language-autonym="Deutsch" data-language-local-name="tedesco" class="interlanguage-link-target"><span>Deutsch</span></a></li><li class="interlanguage-link interwiki-en mw-list-item"><a href="https://en.wikipedia.org/wiki/International_Accounting_Standards_Board" title="International Accounting Standards Board - inglese" lang="en" hreflang="en" data-title="International Accounting Standards Board" data-language-autonym="English" data-language-local-name="inglese" class="interlanguage-link-target"><span>English</span></a></li><li class="interlanguage-link interwiki-eo mw-list-item"><a href="https://eo.wikipedia.org/wiki/Internacia_Komisiono_pri_Kontadaj_Normoj" title="Internacia Komisiono pri Kontadaj Normoj - esperanto" lang="eo" hreflang="eo" data-title="Internacia Komisiono pri Kontadaj Normoj" data-language-autonym="Esperanto" data-language-local-name="esperanto" class="interlanguage-link-target"><span>Esperanto</span></a></li><li class="interlanguage-link interwiki-es mw-list-item"><a href="https://es.wikipedia.org/wiki/Junta_de_Normas_Internacionales_de_Contabilidad" title="Junta de Normas Internacionales de Contabilidad - spagnolo" lang="es" hreflang="es" data-title="Junta de Normas Internacionales de Contabilidad" data-language-autonym="Español" data-language-local-name="spagnolo" class="interlanguage-link-target"><span>Español</span></a></li><li class="interlanguage-link interwiki-fr mw-list-item"><a href="https://fr.wikipedia.org/wiki/International_Accounting_Standards_Board" title="International Accounting Standards Board - francese" lang="fr" hreflang="fr" data-title="International Accounting Standards Board" data-language-autonym="Français" data-language-local-name="francese" class="interlanguage-link-target"><span>Français</span></a></li><li class="interlanguage-link interwiki-he mw-list-item"><a href="https://he.wikipedia.org/wiki/%D7%94%D7%9E%D7%95%D7%A1%D7%93_%D7%94%D7%91%D7%99%D7%9F-%D7%9C%D7%90%D7%95%D7%9E%D7%99_%D7%9C%D7%AA%D7%A7%D7%99%D7%A0%D7%94_%D7%91%D7%97%D7%A9%D7%91%D7%95%D7%A0%D7%90%D7%95%D7%AA" title="המוסד הבין-לאומי לתקינה בחשבונאות - ebraico" lang="he" hreflang="he" data-title="המוסד הבין-לאומי לתקינה בחשבונאות" data-language-autonym="עברית" data-language-local-name="ebraico" class="interlanguage-link-target"><span>עברית</span></a></li><li class="interlanguage-link interwiki-ja mw-list-item"><a href="https://ja.wikipedia.org/wiki/%E5%9B%BD%E9%9A%9B%E4%BC%9A%E8%A8%88%E5%9F%BA%E6%BA%96%E5%AF%A9%E8%AD%B0%E4%BC%9A" title="国際会計基準審議会 - giapponese" lang="ja" hreflang="ja" data-title="国際会計基準審議会" data-language-autonym="日本語" data-language-local-name="giapponese" class="interlanguage-link-target"><span>日本語</span></a></li><li class="interlanguage-link interwiki-kn mw-list-item"><a href="https://kn.wikipedia.org/wiki/%E0%B2%85%E0%B2%82%E0%B2%A4%E0%B2%B0%E0%B2%BE%E2%80%8D%E2%80%8C%E2%80%8C%E2%80%8C%E0%B2%B7%E0%B3%8D%E0%B2%9F%E0%B3%80%E0%B2%AF_%E0%B2%B2%E0%B3%86%E0%B2%95%E0%B3%8D%E0%B2%95%E0%B2%AA%E0%B2%A4%E0%B3%8D%E0%B2%B0_%E0%B2%AE%E0%B2%BE%E0%B2%A8%E0%B2%A6%E0%B2%82%E0%B2%A1%E0%B2%97%E0%B2%B3_%E0%B2%AE%E0%B2%82%E0%B2%A1%E0%B2%B3%E0%B2%BF" title="ಅಂತರಾ‍‌‌‌ಷ್ಟೀಯ ಲೆಕ್ಕಪತ್ರ ಮಾನದಂಡಗಳ ಮಂಡಳಿ - kannada" lang="kn" hreflang="kn" data-title="ಅಂತರಾ‍‌‌‌ಷ್ಟೀಯ ಲೆಕ್ಕಪತ್ರ ಮಾನದಂಡಗಳ ಮಂಡಳಿ" data-language-autonym="ಕನ್ನಡ" data-language-local-name="kannada" class="interlanguage-link-target"><span>ಕನ್ನಡ</span></a></li><li class="interlanguage-link interwiki-ko mw-list-item"><a href="https://ko.wikipedia.org/wiki/%EA%B5%AD%EC%A0%9C%ED%9A%8C%EA%B3%84%EA%B8%B0%EC%A4%80%EC%9C%84%EC%9B%90%ED%9A%8C" title="국제회계기준위원회 - coreano" lang="ko" hreflang="ko" data-title="국제회계기준위원회" data-language-autonym="한국어" data-language-local-name="coreano" class="interlanguage-link-target"><span>한국어</span></a></li><li class="interlanguage-link interwiki-mk mw-list-item"><a href="https://mk.wikipedia.org/wiki/%D0%9C%D0%B5%D1%93%D1%83%D0%BD%D0%B0%D1%80%D0%BE%D0%B4%D0%B5%D0%BD_%D0%BE%D0%B4%D0%B1%D0%BE%D1%80_%D0%B7%D0%B0_%D1%81%D0%BC%D0%B5%D1%82%D0%BA%D0%BE%D0%B2%D0%BE%D0%B4%D1%81%D1%82%D0%B2%D0%B5%D0%BD%D0%B8_%D1%81%D1%82%D0%B0%D0%BD%D0%B4%D0%B0%D1%80%D0%B4%D0%B8" title="Меѓународен одбор за сметководствени стандарди - macedone" lang="mk" hreflang="mk" data-title="Меѓународен одбор за сметководствени стандарди" data-language-autonym="Македонски" data-language-local-name="macedone" class="interlanguage-link-target"><span>Македонски</span></a></li><li class="interlanguage-link interwiki-nl mw-list-item"><a href="https://nl.wikipedia.org/wiki/International_Accounting_Standards_Board" title="International Accounting Standards Board - olandese" lang="nl" hreflang="nl" data-title="International Accounting Standards Board" data-language-autonym="Nederlands" data-language-local-name="olandese" class="interlanguage-link-target"><span>Nederlands</span></a></li><li class="interlanguage-link interwiki-no mw-list-item"><a href="https://no.wikipedia.org/wiki/International_Accounting_Standard_Board" title="International Accounting Standard Board - norvegese bokmål" lang="nb" hreflang="nb" data-title="International Accounting Standard Board" data-language-autonym="Norsk bokmål" data-language-local-name="norvegese bokmål" class="interlanguage-link-target"><span>Norsk bokmål</span></a></li><li class="interlanguage-link interwiki-pt mw-list-item"><a href="https://pt.wikipedia.org/wiki/International_Accounting_Standards_Board" title="International Accounting Standards Board - portoghese" lang="pt" hreflang="pt" data-title="International Accounting Standards Board" data-language-autonym="Português" data-language-local-name="portoghese" class="interlanguage-link-target"><span>Português</span></a></li><li class="interlanguage-link interwiki-ro mw-list-item"><a href="https://ro.wikipedia.org/wiki/International_Accounting_Standards_Board" title="International Accounting Standards Board - rumeno" lang="ro" hreflang="ro" data-title="International Accounting Standards Board" data-language-autonym="Română" data-language-local-name="rumeno" class="interlanguage-link-target"><span>Română</span></a></li><li class="interlanguage-link interwiki-ru mw-list-item"><a href="https://ru.wikipedia.org/wiki/%D0%A1%D0%BE%D0%B2%D0%B5%D1%82_%D0%BF%D0%BE_%D0%9C%D0%B5%D0%B6%D0%B4%D1%83%D0%BD%D0%B0%D1%80%D0%BE%D0%B4%D0%BD%D1%8B%D0%BC_%D1%81%D1%82%D0%B0%D0%BD%D0%B4%D0%B0%D1%80%D1%82%D0%B0%D0%BC_%D1%84%D0%B8%D0%BD%D0%B0%D0%BD%D1%81%D0%BE%D0%B2%D0%BE%D0%B9_%D0%BE%D1%82%D1%87%D1%91%D1%82%D0%BD%D0%BE%D1%81%D1%82%D0%B8" title="Совет по Международным стандартам финансовой отчётности - russo" lang="ru" hreflang="ru" data-title="Совет по Международным стандартам финансовой отчётности" data-language-autonym="Русский" data-language-local-name="russo" class="interlanguage-link-target"><span>Русский</span></a></li><li class="interlanguage-link interwiki-sv mw-list-item"><a href="https://sv.wikipedia.org/wiki/International_Accounting_Standards_Board" title="International Accounting Standards Board - svedese" lang="sv" hreflang="sv" data-title="International Accounting Standards Board" data-language-autonym="Svenska" data-language-local-name="svedese" 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.hide-when-compact{display:block}</style><div style="" class="ambox metadata noprint plainlinks avviso avviso-contenuto"> <div class="avviso-immagine mbox-image noprint"><span typeof="mw:File"><a href="/wiki/File:Question_book_magnify.svg" class="mw-file-description" title="Nessuna nota a piè di pagina"><img alt="Nessuna nota a piè di pagina" src="//upload.wikimedia.org/wikipedia/commons/thumb/b/b7/Question_book_magnify.svg/45px-Question_book_magnify.svg.png" decoding="async" width="45" height="45" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/b/b7/Question_book_magnify.svg/68px-Question_book_magnify.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/b/b7/Question_book_magnify.svg/90px-Question_book_magnify.svg.png 2x" data-file-width="60" data-file-height="60" /></a></span></div> <div class="avviso-testo mbox-text"> <div class="mbox-text-div"><b>Questa voce o sezione  sull'argomento economia è priva o carente di <a href="/wiki/Wikipedia:Uso_delle_fonti" title="Wikipedia:Uso delle fonti">note</a> e <a href="/wiki/Aiuto:Uso_delle_fonti#Citazioni_nel_testo_.28citazioni_interne.29_e_alla_fine" title="Aiuto:Uso delle fonti">riferimenti bibliografici puntuali</a></b>. <div class="hide-when-compact"> <div class="noprint"><hr />Sebbene vi siano una <a href="/wiki/Aiuto:Bibliografia" title="Aiuto:Bibliografia">bibliografia</a> e/o dei <a href="/wiki/Wikipedia:Collegamenti_esterni" title="Wikipedia:Collegamenti esterni">collegamenti esterni</a>, manca la contestualizzazione delle fonti con <a href="/wiki/Aiuto:Note" title="Aiuto:Note">note a piè di pagina</a> o altri riferimenti precisi che indichino puntualmente la provenienza delle informazioni. Puoi <a class="external text" href="https://it.wikipedia.org/w/index.php?title=International_Accounting_Standards_Board&action=edit">migliorare questa voce</a> <a href="/wiki/Wikipedia:Uso_delle_fonti" title="Wikipedia:Uso delle fonti">citando le fonti</a> più precisamente. Segui i suggerimenti del <a href="/wiki/Progetto:Economia" title="Progetto:Economia">progetto di riferimento</a>.</div> </div> </div> </div> </div> <p>L'<b>International Accounting Standards Committee</b> (<i>IASC</i>), ora denominato <b>International Accounting Standards Board</b> (<b>IASB</b>), è l'organismo responsabile dell'emanazione dei principi <a href="/wiki/Contabilit%C3%A0" title="Contabilità">contabili</a> internazionali. </p><p>Fondato a <a href="/wiki/Londra" title="Londra">Londra</a> nel <a href="/wiki/1973" title="1973">1973</a> quale ente di natura privata, è frutto di un accordo fra le maggiori associazioni professionali operanti in <a href="/wiki/Australia" title="Australia">Australia</a>, <a href="/wiki/Stati_Uniti_d%27America" title="Stati Uniti d'America">Stati Uniti</a>, <a href="/wiki/Canada" title="Canada">Canada</a>, <a href="/wiki/Messico" title="Messico">Messico</a>, <a href="/wiki/Giappone" title="Giappone">Giappone</a>, <a href="/wiki/Francia" title="Francia">Francia</a>, <a href="/wiki/Germania" title="Germania">Germania</a> e <a href="/wiki/Regno_Unito" title="Regno Unito">Regno Unito</a>. </p> <meta property="mw:PageProp/toc" /> <div class="mw-heading mw-heading2"><h2 id="Attualità"><span id="Attualit.C3.A0"></span>Attualità</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=International_Accounting_Standards_Board&veaction=edit&section=1" title="Modifica la sezione Attualità" class="mw-editsection-visualeditor"><span>modifica</span></a><span class="mw-editsection-divider"> | </span><a href="/w/index.php?title=International_Accounting_Standards_Board&action=edit&section=1" title="Edit section's source code: Attualità"><span>modifica wikitesto</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>Oggi può contare sulla adesione degli organismi di definizione degli <a href="/wiki/Norma_tecnica" title="Norma tecnica">standard</a> di oltre cento paesi (<a href="/wiki/Italia" title="Italia">Italia</a> compresa); dal <a href="/wiki/2000" title="2000">2000</a>, a conclusione di un lungo processo di ristrutturazione che ha condotto alla definizione di nuovi piani strategici e di un diverso assetto organizzativo, l'ente ha modificato la propria denominazione in IASB e ha assunto una nuova struttura, capace di coinvolgere nella elaborazione degli standard non solo la professione contabile, ma anche i rappresentanti degli <a href="/wiki/Investimento" title="Investimento">investitori</a>, degli analisti <a href="/wiki/Finanza" title="Finanza">finanziari</a>, del mondo accademico e imprenditoriale. </p><p>I principi contabili emanati dal "vecchio" IASC mantengono tuttora l'originaria denominazione di <b>International Accounting Standards</b> (<i>IAS</i>); i principi approvati a partire dal <a href="/wiki/2001" title="2001">2001</a> dallo IASB assumono invece la nuova denominazione di <b>International Financial Reporting Standards</b> (<i>IFRS</i>). </p> <div class="mw-heading mw-heading2"><h2 id="Funzioni">Funzioni</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=International_Accounting_Standards_Board&veaction=edit&section=2" title="Modifica la sezione Funzioni" class="mw-editsection-visualeditor"><span>modifica</span></a><span class="mw-editsection-divider"> | </span><a href="/w/index.php?title=International_Accounting_Standards_Board&action=edit&section=2" title="Edit section's source code: Funzioni"><span>modifica wikitesto</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>In qualità di ente di carattere privatistico, lo IASB non vanta alcun “diritto di imposizione” nei confronti degli organismi che vi aderiscono, e ,di conseguenza non può obbligare loro l'utilizzo dei propri principi, dovendosi limitare a incentivarne la libera accettazione. Il suo operato, tuttavia, acquisisce autorevolezza grazie all'appoggio del <a href="/wiki/Comitato_di_Basilea" title="Comitato di Basilea">Comitato di Basilea</a>, della <a href="/w/index.php?title=IOSCO&action=edit&redlink=1" class="new" title="IOSCO (la pagina non esiste)">IOSCO</a>, dell'<a href="/wiki/EFRAG" class="mw-redirect" title="EFRAG">EFRAG</a>, di organismi intergovernativi quali <a href="/wiki/OCSE" class="mw-redirect" title="OCSE">OCSE</a> e <a href="/wiki/Organizzazione_delle_Nazioni_Unite" title="Organizzazione delle Nazioni Unite">ONU</a> e di enti per lo sviluppo come la <a href="/wiki/Banca_Mondiale" title="Banca Mondiale">Banca Mondiale</a>. </p> <div class="mw-heading mw-heading2"><h2 id="Struttura_organizzativa">Struttura organizzativa</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=International_Accounting_Standards_Board&veaction=edit&section=3" title="Modifica la sezione Struttura organizzativa" class="mw-editsection-visualeditor"><span>modifica</span></a><span class="mw-editsection-divider"> | </span><a href="/w/index.php?title=International_Accounting_Standards_Board&action=edit&section=3" title="Edit section's source code: Struttura organizzativa"><span>modifica wikitesto</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>La struttura organizzativa dello IASB si articola così: al vertice si trova la <i>IASC Foundation</i>, una organizzazione privata senza fini di lucro con sede nello Stato del <a href="/wiki/Delaware" title="Delaware">Delaware</a> (USA). </p> <div class="mw-heading mw-heading3"><h3 id="Trustee">Trustee</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=International_Accounting_Standards_Board&veaction=edit&section=4" title="Modifica la sezione Trustee" class="mw-editsection-visualeditor"><span>modifica</span></a><span class="mw-editsection-divider"> | </span><a href="/w/index.php?title=International_Accounting_Standards_Board&action=edit&section=4" title="Edit section's source code: Trustee"><span>modifica wikitesto</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>La sua amministrazione compete a un Consiglio di garanti composto da ventidue membri (<b>Trustee</b>), scelti da un apposito <i>Nominating Committee</i> in modo tale da offrire una rappresentazione omogenea delle differenti aree geografiche e delle diverse professionalità interessate allo sviluppo dei principi contabili internazionali. I membri della IASC Foundation restano in carica per tre anni, con una sola possibilità di rinnovo; essi stessi provvedono alla nomina di un presidente. Le decisioni vengono prese collegialmente, a maggioranza relativa o assoluta, semplice o qualificata in base alla maggiore o minore rilevanza dell'oggetto; ad ogni Trustee corrisponde un diritto di voto, che può essere esercitato solo in modo diretto, senza alcuna facoltà di delega. </p><p>Fra i principali compiti ascrivibili alla IASC Foundation si annoverano la definizione e la revisione periodica dei piani strategici dell'intera organizzazione, la raccolta dei fondi necessari a mantenerla operativa, la nomina dei membri degli organismi dipendenti, ovvero dell'International Accounting Standards Board (IASB), dello <i>Standard Advisory Council</i> (SAC) e dell’<i>International Financial Reporting Interpretations Committee</i> (IFRIC), il monitoraggio dell'attività svolta dal <i>Board</i>, l'approvazione del <a href="/wiki/Budget" title="Budget">budget</a> e del rendiconto annuale IASB. </p> <div class="mw-heading mw-heading3"><h3 id="Board">Board</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=International_Accounting_Standards_Board&veaction=edit&section=5" title="Modifica la sezione Board" class="mw-editsection-visualeditor"><span>modifica</span></a><span class="mw-editsection-divider"> | </span><a href="/w/index.php?title=International_Accounting_Standards_Board&action=edit&section=5" title="Edit section's source code: Board"><span>modifica wikitesto</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>Il <b>Board</b> è l'organismo istituzionalmente preposto alla elaborazione e alla approvazione dei principi contabili internazionali: si compone di quattordici membri. Successivamente grazie ad un intenso lavoro di collaborazione, i principi contabili internazionali sono così passati da un'applicazione indiretta, ossia fondata sulla persuasione, ad una applicazione diretta, fondata sia sulle direttive che sui regolamenti. </p> <div class="mw-heading mw-heading3"><h3 id="SAC">SAC</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=International_Accounting_Standards_Board&veaction=edit&section=6" title="Modifica la sezione SAC" class="mw-editsection-visualeditor"><span>modifica</span></a><span class="mw-editsection-divider"> | </span><a href="/w/index.php?title=International_Accounting_Standards_Board&action=edit&section=6" title="Edit section's source code: SAC"><span>modifica wikitesto</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>Lo <b>Standard Advisory Council</b> (<b>SAC</b>) è l'organismo tramite il quale tutte le organizzazioni (pubbliche e private) e tutti i soggetti interessati allo sviluppo dei principi contabili internazionali possono fornire i propri consigli ai Trustee e, soprattutto, al Board. Tra le principali funzioni del SAC si annoverano la definizione a favore del Board di suggerimenti circa le priorità da seguire nello sviluppo dei nuovi IFRS e di osservazioni in merito alle implicazioni che la loro adozione può produrre sulle imprese e sui principali utenti dei bilanci. </p> <div class="mw-heading mw-heading3"><h3 id="IFRIC">IFRIC</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=International_Accounting_Standards_Board&veaction=edit&section=7" title="Modifica la sezione IFRIC" class="mw-editsection-visualeditor"><span>modifica</span></a><span class="mw-editsection-divider"> | </span><a href="/w/index.php?title=International_Accounting_Standards_Board&action=edit&section=7" title="Edit section's source code: IFRIC"><span>modifica wikitesto</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>Infine, l’<b>International Financial Reporting Interpretations Committee</b> (<b>IFRIC</b>) è l'organismo con funzioni interpretative degli IFRS che dalla fine del <a href="/wiki/2001" title="2001">2001</a> sostituisce il precedente Standing Interpretations Committee (SIC). Accanto alle funzioni di carattere interpretativo, all'IFRIC compete anche la definizione di soluzioni tempestive a tutte le problematiche contabili non specificatamente affrontate dagli IFRS. </p> <div class="mw-heading mw-heading2"><h2 id="Collegamenti_esterni">Collegamenti esterni</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=International_Accounting_Standards_Board&veaction=edit&section=8" title="Modifica la sezione Collegamenti esterni" class="mw-editsection-visualeditor"><span>modifica</span></a><span class="mw-editsection-divider"> | </span><a href="/w/index.php?title=International_Accounting_Standards_Board&action=edit&section=8" title="Edit section's source code: Collegamenti esterni"><span>modifica wikitesto</span></a><span class="mw-editsection-bracket">]</span></span></div> <ul><li class="mw-empty-elt"></li> <li><cite class="citation web" style="font-style:normal">(<span style="font-weight:bolder; font-size:80%"><abbr title="inglese">EN</abbr></span>) <a rel="nofollow" class="external text" href="http://www.iasb.org"><span style="font-style:italic;">Sito ufficiale</span></a>, su <span style="font-style:italic;">iasb.org</span>.</cite> <span class="mw-valign-text-top noprint" typeof="mw:File/Frameless"><a href="https://www.wikidata.org/wiki/Q1142430#P856" title="Modifica su Wikidata"><img alt="Modifica su Wikidata" src="//upload.wikimedia.org/wikipedia/commons/thumb/7/73/Blue_pencil.svg/10px-Blue_pencil.svg.png" decoding="async" width="10" height="10" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/7/73/Blue_pencil.svg/15px-Blue_pencil.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/7/73/Blue_pencil.svg/20px-Blue_pencil.svg.png 2x" data-file-width="600" data-file-height="600" /></a></span></li> <li><cite id="CITEREFBritannica.com" class="citation web" style="font-style:normal">(<span style="font-weight:bolder; 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