Abstract
A review of Prof. Strampelli's book on distributions in the light of IAS/IFRS. At the same time, a plead for a double step test for distributions.
| Translated title of the contribution | [Autom. eng. transl.] Financial statements prepared in accordance with IAS international accounting standards and share capital (review of the book by Giovanni Strampelli, Distributions to shareholders and protection of creditors. The effect of IAS / IFRS, Giappichelli, Turin 2009) |
|---|---|
| Original language | Italian |
| Pages (from-to) | 1139-1150 |
| Number of pages | 12 |
| Journal | RIVISTA DELLE SOCIETA' |
| Volume | 2010 |
| Publication status | Published - 2010 |
Keywords
- bilancio
- principi contabili internazionali
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