| Subject | English | Italian |
| comp., MS | accounting rule | regola contabile (A rule in an accounting system that controls the principles, methods, and procedures for classifying, recording, and reporting the financial consequences of accounting events) |
| law, fin. | Accounting Rules relating to the Local Finance Regulation | norme sulla contabilità del regolamento di finanze locali |
| comp., MS | expenditure recognition accounting rule | regola contabile di riconoscimento spese (A recognition accounting rule that prescribes the recognition of expenditure in accounts and on financial statements) |
| comp., MS | recognition accounting rule | regola contabile di classificazione (An accounting rule that prescribes the recognition of revenue and expenditure in accounts and on financial statements) |
| comp., MS | revenue recognition accounting rule | regola contabile di riconoscimento ricavi (A recognition accounting rule that prescribes the recognition of revenue in accounts and on financial statements) |