La teoria contabile di Fabio Besta alla luce del modello di bilancio IASB

The research is aimed at revisiting the “patrimonial” accounting theory introduced by Fabio Besta to highlight its topicality issues in a period of relevant changes in the Italian accounting tradition following the introduction of the IASB accounting model. The latter originates from the “asset and liabilities view”, that is, a patrimonial-based doctrinal school that considers wealth as the base quantity of a business. A comparative analysis between the IASB model and Besta’s thought is carried out in order to point out similarity and discrimination elements between the two approaches, always taking into account that they were developed in two different historical periods.