[Autom. eng. transl.] The work is inserted in the context of the historical-juridical analysis of the transposition in the Italian normative system of the European community dictation and in particular in the relationship between IV, V, VII and VIII EEC Directive. The legal and economic aspects that inform the valuation processes that preside over the preparation of the financial statements of corporations are analyzed. The rich appendix provides testimony of a long and difficult process of change. The bases of the first doctrinal interpretations concerning the financial statements are laid in accordance with the European Community Directives.
|Translated title of the contribution||[Autom. eng. transl.] The balance sheet of joint stock companies in the IV EEC Directive|
|Number of pages||267|
|Publication status||Published - 1981|