Il patrimonio netto tra riforma del diritto societario e principi contabili internazionali

This article analyses the implications of Equity deriving from deriving from the evolution of national and international regulation about accounting practices. The main international innovation derives from the progressive approaching of the European Accounting Directives to the IAS/IFRS and from the following adjustement of the items of Equity which will derive from it. The main national innovation has been introduced by the corporate law reform and concerns the forecast of a compulsory information within the Notes.