Oneri accessori per le immobilizzazioni materiali: alcune considerazioni

The article proposes a commentary on the accounting treatment of ancillary costs incurred by entities in order to acquire or to internally construct tangible assets, by considering what is stated by IAS 16 “Property, Plant and Equipment” and, by comparing it to the IT GAAP standard OIC 16, “Immobilizzazioni materiali”, in addition to what is stated by the Italian Civil Code. Some remarks on the implications of the adoption of either standard for auditors are also offered.