Results for financial reporting standards (if... translation from English to Italian

financial reporting standards
norme internazionali di informazione finanziaria

international financial reporting standards
international financial reporting standard (ifrs)

(a) international financial reporting standards;
a) gli international financial reporting standards;

international financial reporting standards 8
international financial reporting standard 8

transition to international financial reporting standards (ifrs)
adozione dei principi contabili internazionali (ifrs)

improvements to international financial reporting standards
miglioramenti agli international financial reporting standards

accounting grounds – international financial reporting standards
base contabile – norme internazionali per resoconti finanziari

(1) international accounting standards/international financial reporting standards
(1) principi contabili internazionali

first-time adoption of international financial reporting standards
prima adozione degli international financial reporting standard

ifrs 1 first-time adoption of international financial reporting standards
ifrs 1 prima adozione degli international financial reporting standard

international financial reporting standards (ifrss) are standards and interpretations adopted by the international accounting standards board (iasb).
gli international financial reporting standards (ifrs) sono i principi e le interpretazioni adottati dall'international accounting standards board (iasb).

the council decided not to oppose the adoption by the commission of a regulation concerning certain international financial reporting standards (ifrss).
il consiglio ha deciso di non opporsi all'adozione da parte della commissione di un regolamento riguardante taluni principi internazionali d'informativa finanziaria (ifrs).

amendments to international financial reporting standard 5
modifiche all’international financial reporting standard 5

2 an entity shall apply this standard in preparing and presenting general purpose financial statements in accordance with international financial reporting standards (ifrss).
2 un'entità deve applicare il presente principio nella preparazione e nella presentazione del bilancio redatto per scopi di carattere generale secondo quanto previsto dagli international financial reporting standard (ifrs).

2 international financial reporting standards (ifrss) do not provide guidance on how an entity should measure distributions to its owners (commonly referred to as dividends).
2 gli international financial reporting standard (ifrs) non contengono una guida su come una entità deve valutare le distribuzioni ai propri soci (tali distribuzioni sono comunemente definite dividendi).