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Bilancio redatto secondo i principi contabili internazionali IAS e capitale sociale (recensione al libro di Giovanni Strampelli, Distribuzioni ai soci e tutela dei creditori.L'effetto degli IAS/IFRS, Giappichelli, Torino 2009)

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)

Research output: Contribution to journalBook/Film/Article review

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 languageItalian
Pages (from-to)1139-1150
Number of pages12
JournalRIVISTA DELLE SOCIETA'
Volume2010
Publication statusPublished - 2010

Keywords

  • bilancio
  • principi contabili internazionali

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