Journal of
Italian
Banking
Association

year 100
 

Archive » April 2026

April 2026

European legislation has expanded into a complex labyrinth of rules, competencies and responsibilities, with overlapping provisions and little proportionality ...
Experience has shown that highly fragmented banking systems can be more vulnerable to margin squeezes and excessive risk-taking. More concentrated industries ...

Il percorso di Piero Barucci

Un ricordo di Piero Barucci

Pier Carlo Padoan
Il mio primo «incontro intellettuale» con Piero Barucci risale alla sua esperienza come Ministro del Tesoro, nei governi di Amato e Ciampi in anni ...
Piero Barucci, Honorary President of ABI, passed away on 26 February 2026. This article explores some of the key aspects that characterised the Association's life ...
Since the late 1980s Italy underwent a difficult and insidious transformation, that affected the economy, manufacturing and labour, posing a threat to the ...
The Ifrs 9 accounting standard requires the calculation of the impairment for the credit portfolio to reflect the expected evolution of the macroeconomic context ...
The restyling of the inheritance and gift tax, carried out in implementation of the tax delegation through Legislative Decree No. 139/2024, was the subject ...
Legislative Decree no. 139/2024 introduces significant changes to inheritance tax in Italy, providing for the first time a specific discipline for trusts. Until now ...
Since 2021, to analyze the dynamics shaping business activity, Srm has been carrying out a survey specifically focused on manufacturing firms, with the aim ...

Banks and the Third Sector: Challenges and Prospects

Federica Ielasi, Giuseppe Daconto, Luca De Benedictis
The social economy and the third sector represent a pillar of Italian society and of the European and national economic model. The analysis shows ...
To make Financial Education effective, it is necessary to include it permanently in the curricula, invest continuously in the training of teachers ...
There is an underlying tension between the client's financial interests and their sustainability preferences, but it is unlikely that retail clients are aware of ...
We are constantly aging, at least in this part of the world. And we will do it more and more. There may be stops, as with the Covid pandemic, but the trend is ...
A recent German ruling on the Gema case makes an important contribution to the protection of copyright and the creative and content industry. Clarifying how ...