I principi di redazione del bilancio

Translated title of the contribution: [Autom. eng. transl.] The principles of preparation of the balance sheet

Franco Pontani

Research output: Chapter in Book/Report/Conference proceedingChapter

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
Original languageItalian
Title of host publicationIl bilancio di esercizio
Pages35-66
Number of pages32
Publication statusPublished - 1992
Externally publishedYes

Keywords

  • bilancio
  • contabili
  • contabilità
  • postulato
  • principi
  • sistema

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