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

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 - Re-edition

Research output: Chapter in Book/Report/Conference proceedingChapter

Abstract

[Autom. eng. transl.] The general accounting, with the typical tools and rules of operation, allows the company to exercise economic and financial control of the management. While the verification of the monetary and financial equilibrium is carried out at the same time as the management takes place, the control of the economic dynamics can conveniently be carried out only at relevant time intervals, during which one or more complete operating cycles have been realized, such as to make the calculation of the flows of wealth generated. 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 - Re-edition
Original languageItalian
Title of host publicationContabilità generale e bilancio d'impresa
EditorsANNA MARIA FELLEGARA, PAOLO ANDREI
Pages181-258
Number of pages78
Publication statusPublished - 2010

Keywords

  • Capitale di funzionamento
  • cicli economici
  • reddito di esercizio

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