Adoptions in Italy numbered 3,158 in 2006. The majority of these were overseas adoptions, and adoption from within Italy is relatively difficult.
As in most jurisdictions, prospective adopters are required to undergo assessment and must show that they will make suitable parents. Italian law requires adopters to be married (or living together) for at least 3 years. There are also restrictions on the age difference between the prospective parents and the child or children they wish to adopt. Adoption by gay couples is illegal in Italy, as is adoption by lone would-be parents.
Adopting XBRL in Italy: Early Evidence of Fit between Italian GAAP Taxonomy and Current Reporting Practices of Non-Listed Companies
Jan 01, 2011; Abstract. XBRL (eXtensible Business Reporting Language) will soon be the leading means of corporate financial reporting. A key...