Le Partecipazioni Nel Sistema Informativo Di Bilancio - E-Book.

Format:

Book

Author/Creator:

Quattrocchio, Luciano.

Language:

Italian

Subjects (All):

Financial statements.

Accounting.

Physical Description:

1 online resource (233 pages)

Edition:

1st ed.

Place of Publication:

Torino : Giappichelli, 2024.

Summary:

This book, authored by Luciano M. Quattrocchio, explores the comprehensive framework of financial statement reporting within the Italian legal and economic context. It examines the historical development and legislative evolution of financial reporting, starting from the 1882 Commercial Code through to the modern adaptations of the Civil Code of 1942, and the implementation of the Fourth European Directive. The text delves into principles of clarity and precision in financial statements, evaluation criteria, and the application of the equity method. It also discusses the implications of international accounting standards such as IAS and IFRS on financial reporting practices. The book is intended for academics, legal professionals, and practitioners in the field of accounting and finance, seeking to understand the regulatory environment and methodologies for financial reporting in Italy and its relation to broader European standards. Generated by AI.

Contents:

Cover

Occhiello

Motto

INDICE

Introduzione

Capitolo I. LA DISCIPLINA CONTENUTA NEL CODICE DI COMMERCIO

Capitolo II. LA DISCIPLINA CONTENUTA NEL CODICE CIVILE DEL 1942

Capitolo III. LA NORMATIVA COMUNITARIA E LA DISCIPLINA DI ATTUAZIONE NEI PRINCIPALI PAESI EUROPEI

Capitolo IV. L'ATTUAZIONE DELLA IV DIRETTIVA CEE IN ITALIA: IL D.LGS. 9 APRILE 1991, N. 127 E I PRINCIPI CONTABILI NAZIONALI

Capitolo V. I PRINCIPI CONTABILI INTERNAZIONALI

Capitolo VI. IL METODO DEL PATRIMONIO NETTO: UN QUADRO DI SINTESI

Finito di stampare

Volumi pubblicati.

Notes:

Description based on publisher supplied metadata and other sources.

Part of the metadata in this record was created by AI, based on the text of the resource.

Other Format:

Print version: Quattrocchio, Luciano Le Partecipazioni Nel Sistema Informativo Di Bilancio - E-Book

ISBN:

9791221154900

OCLC:

1424926972