I cicli economici e finanziari in corso al termine del periodo amministrativo nella determinazione del reddito d'esercizio e del capitale di funzionamento

Translated title of the contribution: [Autom. eng. transl.] The economic and financial cycles in progress at the end of the administrative period in the determination of operating income and working capital

Anna Maria Fellegara

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

Abstract

[Autom. eng. transl.] This contribution presents an in-depth analysis of the assessment and construction processes of the financial statements, related to the need to separate and estimate the values originating from operations and processes in progress during the period considered for the purposes of preparing the summary documents.
Translated title of the contribution[Autom. eng. transl.] The economic and financial cycles in progress at the end of the administrative period in the determination of operating income and working capital
Original languageItalian
Title of host publicationContabilità generale d'impresa e bilancio di esercizio
EditorsANNA MARIA FELLEGARA, PAOLO ANDREI
Pages100-120
Number of pages21
Publication statusPublished - 2001

Keywords

  • bilancio di esercizio
  • capitale di funzionamento
  • reddito di esercizio

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