Abstract
[Autom. eng. transl.] The chapter aims to illustrate the critical issues related to the construction of the financial statements according to the structure envisaged by the Civil Code, proposing the techniques of financial statements analysis for an effective interpretation of the economic-financial values set out in the summary documents. In the perspective outlined, the reclassification of the income statement and balance sheet, through the re-expression of the financial statement data, constitutes a first investigation tool for the purpose of assessing the company's health status
| Translated title of the contribution | [Autom. eng. transl.] Closure of accounts, preparation and reclassification of the financial statements |
|---|---|
| Original language | Italian |
| Title of host publication | Contabilità generale e bilancio d'impresa |
| Editors | P Andrei, AM. Fellegara |
| Pages | 249-279 |
| Number of pages | 31 |
| Publication status | Published - 2019 |
Keywords
- Analisi di bilancio
- Bilancio di esercizio
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