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Considering the fact that the Italian government is ready to review both tax regulations and civil regulations governing financial statements, the paper try to summarize the considerations of Italian accounting science on introduction of International Accounting Standards in the national system. Accounting changes seen in recent years are significantly impacting the financial statements of the European companies: on one hand, listed companies are adopting International Accounting Standards, and on the other hand, SMEs are facing new regulations that are about to be reviewed by the Italian Government., S obzirom na to da se talijanska vlada sprema revidirati poreznu i civilnu financijsku regulativu, ovaj rad želi sažeti promišljanja talijanske računovodstvene znanosti i o uvođenju Međunarodnih računovodstvenih standarda u državni sustav. Promjene u računovodstvu koje vidimo posljednjih godina značajno utječu na financijske izvještaje europskih tvrtki: s jedne strane, tvrtke kotirane na burzi uvode Međunarodne računovodstvene standarde, dok su s druge, mala i srednja poduzeća suočena s novom regulativom koju se talijanska Vlada sprema preispitati.