Il bilancio separato secondo lo IAS 27: alcune riflessioni

Claudia Mezzabotta

Il bilancio separato secondo lo IAS 27: alcune riflessioni

Translated title of the contribution: [Autom. eng. transl.] The separate financial statements according to IAS 27: some reflections

Claudia Mezzabotta

Research output: Contribution to journal › Article

Abstract

The article comments on the new international accounting standard denominated IAS 27, "Separate Financial Statements" and on possible technical issues which seem to be still unresolved.

Translated title of the contribution	[Autom. eng. transl.] The separate financial statements according to IAS 27: some reflections
Original language	Italian
Pages (from-to)	511-522
Number of pages	12
Journal	RIVISTA DEI DOTTORI COMMERCIALISTI
Publication status	Published - 2014
Externally published	Yes

Keywords

IFRS
bilancio separato
separate financial statements

Cite this

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title = "Il bilancio separato secondo lo IAS 27: alcune riflessioni",

abstract = "The article comments on the new international accounting standard denominated IAS 27, {"}Separate Financial Statements{"} and on possible technical issues which seem to be still unresolved.",

keywords = "IFRS, bilancio separato, separate financial statements, IFRS, bilancio separato, separate financial statements",

author = "Claudia Mezzabotta",

year = "2014",

language = "Italian",

pages = "511--522",

journal = "RIVISTA DEI DOTTORI COMMERCIALISTI",

issn = "0485-2281",

publisher = "Giuffre Editore Spa:via Busto Arsizio 40, I 20151 Milan Italy:011 39 02 38089200, EMAIL: [email protected], INTERNET: http://www.giuffre.it, Fax: 011 39 02 38009582",

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T1 - Il bilancio separato secondo lo IAS 27: alcune riflessioni

AU - Mezzabotta, Claudia

PY - 2014

Y1 - 2014

N2 - The article comments on the new international accounting standard denominated IAS 27, "Separate Financial Statements" and on possible technical issues which seem to be still unresolved.

AB - The article comments on the new international accounting standard denominated IAS 27, "Separate Financial Statements" and on possible technical issues which seem to be still unresolved.

KW - IFRS

KW - bilancio separato

KW - separate financial statements

KW - IFRS

KW - bilancio separato

KW - separate financial statements

UR - http://hdl.handle.net/10807/64907

M3 - Articolo in rivista

SN - 0485-2281

SP - 511

EP - 522

JO - RIVISTA DEI DOTTORI COMMERCIALISTI

JF - RIVISTA DEI DOTTORI COMMERCIALISTI

ER -

Il bilancio separato secondo lo IAS 27: alcune riflessioni

Abstract

Keywords

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