Abstract
[Autom. eng. transl.] The author, in the economic legal context that characterizes the preparation of the financial statements by placing the accounting principles in the alternative to the relevant code norms, deals with the following, following the line of the first professional contributions, of a systematic nature, starting from precise and defined doctrinal premises in their enunciative content (so Mario Cattaneo in the introduction to the volume), the question of the principles for drawing up the annual balance sheet of corporations. The inspiring principles taken from the IV EEC Directive and the international accounting principles and standards are put in relation, commenting, from a juridical-economic point of view, the discipline of the art. 2423 bis cc.
Translated title of the contribution | [Autom. eng. transl.] The principles of preparation of the balance sheet |
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Original language | Italian |
Title of host publication | Il bilancio di esercizio |
Pages | 35-66 |
Number of pages | 32 |
Publication status | Published - 1992 |
Externally published | Yes |
Keywords
- bilancio
- contabili
- contabilità
- postulato
- principi
- sistema