General purpose annual reports objective and financial reporting assumptions and principles

Carlotta D'Este

General purpose annual reports objective and financial reporting assumptions and principles

Research output: Chapter in Book/Report/Conference proceeding › Chapter

Abstract

The chapter is focused on objectives and assumptions underlying general purpose financial reporting, analyzing requirements and implications of financial information qualitative characteristics on accounting data production. Moving from the description of the true and fair view, it therefore illustrates the accounting principles stated by the Italian Civil Code for the preparation and presentation of financial statements.

Original language	English
Title of host publication	Lessons of Business Administration and Accounting
Pages	179-197
Number of pages	19
Publication status	Published - 2022

Keywords

Accrual accounting
Going concern
Qualitative characteristics
True and Fair View

Cite this

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title = "General purpose annual reports objective and financial reporting assumptions and principles",

abstract = "The chapter is focused on objectives and assumptions underlying general purpose financial reporting, analyzing requirements and implications of financial information qualitative characteristics on accounting data production. Moving from the description of the true and fair view, it therefore illustrates the accounting principles stated by the Italian Civil Code for the preparation and presentation of financial statements.",

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author = "Carlotta D'Este",

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KW - Accrual accounting

KW - Going concern

KW - Qualitative characteristics

KW - True and Fair View

KW - Accrual accounting

KW - Going concern

KW - Qualitative characteristics

KW - True and Fair View

UR - http://hdl.handle.net/10807/217804

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EP - 197

BT - Lessons of Business Administration and Accounting

ER -

General purpose annual reports objective and financial reporting assumptions and principles

Abstract

Keywords

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