Abstract
[Autom. eng. transl.] This chapter deals with the principles of economic competence and prudence in the construction of the financial statements. The continuity of company management postulates the introduction of fiction hypotheses in the construction of external economic-financial information, in order to arrive at financial statement values expressing the performances achieved during the administrative period. The contribution therefore illustrates the fundamentals of year-end adjustments in accordance with corporate doctrine and national accounting principles.
| 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. |
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| Original language | Italian |
| Title of host publication | Contabilità generale e bilancio d'impresa |
| Editors | Paolo Andrei, ANNA MARIA FELLEGARA |
| Pages | 175-246 |
| Number of pages | 72 |
| Publication status | Published - 2013 |
Keywords
- Competenza economica
- Rettifiche di fine esercizio