Germany Pre-IFRS accounting practices in Italy and their impact on the current IFRS reporting


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Hello everyone,
I was researching some Pre-IFRS accounting practices in Italy and their impact on the current IFRS reporting as a part of an assignment and came to the conclusion that most of the resources are in Italian. So I was wondering if someone is from Italy and is familiar with this topic and could just give me some bullet points. For example, I already found out the importance of tax reporting and its impact on the current IFRS reporting. This was only possible by explicitly searching for these terms.
Any help will be appreciated thank you.
 
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