Chiusura dei conti, formazione e riclassificazione del bilancio di esercizio

Translated title of the contribution: [Autom. eng. transl.] Closure of accounts, preparation and reclassification of the financial statements

Carlotta D'Este, Paolo Andrei

Research output: Chapter in Book/Report/Conference proceedingChapter

Abstract

[Autom. eng. transl.] The chapter aims to illustrate the critical issues related to the construction of the financial statements according to the structure provided by the Civil Code, proposing the techniques of budget analysis for an effective interpretation of the economic-financial values shown in the summary documents. In the perspective outlined, the reclassification of the income statement and balance sheet statements, through the re-expression of balance sheet data, constitutes a first investigation tool for the purpose of assessing the health status of the company
Translated title of the contribution[Autom. eng. transl.] Closure of accounts, preparation and reclassification of the financial statements
Original languageItalian
Title of host publicationContabilità generale e bilancio d'impresa
EditorsP Andrei, AM. Fellegara
Pages261-298
Number of pages38
Publication statusPublished - 2017

Keywords

  • Analisi di bilancio
  • Bilancio di esercizio

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