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 underway at the end of the period administrative in determining the operating income e of working capital

Research output: Chapter in Book/Report/Conference proceedingChapter

Abstract

[Autom. eng. transl.] This chapter deals with the issue of the principles of economic competence and prudence in the construction of the financial statements. The continuity of business management postulates the introduction of fictional hypotheses in the construction of the external economic-financial information, in order to reach balance sheet values expressing the performances achieved during the administrative period. The contribution therefore illustrates the fundamentals of year-end adjustments in compliance with corporate doctrine and national accounting principles.
Translated title of the contribution[Autom. eng. transl.] The economic and financial cycles underway at the end of the period administrative in determining the operating income e of working capital
Original languageItalian
Title of host publicationContabilità generale e bilancio d'impresa
EditorsP., Fellegara, A.M. Andrei
Pages163-221
Number of pages59
Publication statusPublished - 2020

Keywords

  • Cicli economici
  • Scritture di rettifica e assestamento

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