What are Fiat's key accounting policies? Which of Fiat's key accounting policies are affected by the adoption of IFRS? Summarize the differences between Fiat's key accounting methods under Italian GAAP and those under IFRS. What characterizes the differences between the two sets of methods? From the perspective of a minority investor in the company's shares, which methods provide better information about the economic performance of Fiat? Summarize the red flags for potential misuse of reporting discretion.