Abstract
[Autom. eng. transl.] Bank checks must be valued at their presumed realizable value, they can always be classified in the balance sheet under the item "Checks" and their erroneous accounting could lead to an incorrect assessment and classification of the same and therefore to the preparation of an unclear financial statement truthful and correct ".
| Translated title of the contribution | [Autom. eng. transl.] Bank checks: frequent errors in the balance sheet |
|---|---|
| Original language | Italian |
| Pages (from-to) | 6-11 |
| Number of pages | 6 |
| Journal | AMMINISTRAZIONE & FINANZA |
| Publication status | Published - 2002 |
| Externally published | Yes |
Keywords
- assegni
- contabilizzazione
- valutazione