International Accounting Principles (IAS/IFRS), Share Capital and Net Worth

Colombo Giovanni E
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Colombo Giovanni E: Catholic University of Milan.

European Company and Financial Law Review, 2007, vol. 4, issue 4, 553-570

Abstract: I. IntroductionIt is not the intention of this piece of writing to deal with the problem of whether the legal capital still constitutes the main and unavoidable safeguard for creditors. It only intends to examine the consequences that the IAS/IFRS accounting discipline produces on the composition and the entity of the net worth – modifying the measure of profit resulting from the financial statements – as well as on the discipline of the “new” net components. Following this, it would like to take into examination whether the Italian discipline of the legislative decree (28th February, 2005, no. 38) enables to avoid negative consequences deriving from IAS/IFRS principles concerning the safeguard of share capital, or even to improve – in some way – safeguards for creditors.

Date: 2007
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DOI: 10.1515/ECFR.2007.027

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