Abstract:
The purpose of this thesis is twofold.
On the one hand, there is the willingness to investigate how the concept of control, which is the basis of the consolidated financial statements, has changed over the years, taking into consideration both Italian national and international regulations.
On the other hand, there is the willingness to investigate, in a qualitative and quantitative way, whether there are groups of stakeholders and jurisdictions that have been more influential than others in the standard-setting due process of IFRS 10 and in this subsequent Post-implementation Review, highlighting the possible links and connections.
