Abstract
[Autom. eng. transl.] The chapter includes an examination of the underlying assumptions underlying the international accounting standards, the principles that guide the preparation of the financial statements according to these principles and the logic that informs the evaluation process.
| Translated title of the contribution | [Autom. eng. transl.] Assumptions, principles and evaluation logic |
|---|---|
| Original language | Italian |
| Title of host publication | Il bilancio di esercizio. Profili aziendali, giuridici e principi contabili |
| Editors | A. Palma |
| Pages | 489-524 |
| Number of pages | 36 |
| Publication status | Published - 2016 |
Keywords
- bilancio di esercizio
- principi contabili internazionali
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