Own Shares: Historical Evolution of the Post in Italy and Influence on Accounting Issues of Business Analysis

The own shares represent an item of financial reporting increasingly present in enterprises' balance sheets. This item represents shares that the company previously issued and, for various reasons, decided to repurchase on the market. The legislative process and practice regarding the recognition of this item in the balance sheet of enterprises have undergone multiple changes over time. In this, we will highlight these doctrinal and legislative developments that have occurred in Italy.