DOCUMENTI PUBBLICI IAASB-2018-HB-Vol-1 IAASB-2018-HB-Vol-2 IAASB-2018-HB-Vol-3 Conceptual Framework IFRS1 First‑time Adoption of International Financial Reporting Standards IFRS 7 Financial Instruments: Disclosures IFRS 9 Financial Instruments IFRS 10 Consolidated Financial Statements IFRS 15 Revenue from Contracts with Customers IFRS 16 Leases