il patrimonio netto nei principi contabili internazionali

Translated title of the contribution: [Autom. eng. transl.] equity in international accounting standards

Research output: Chapter in Book/Report/Conference proceedingChapter


[Autom. eng. transl.] Shareholders' equity for IAS / IFRS international accounting standards has a residual nature (difference between assets and liabilities). The current national regulations report some differences with respect to the IAS / IFRS principles. The contribution analyzes the methods to be followed to present the ideal parts of shareholders' equity in the financial statements and the related changes and peculiarities that characterize the revaluation reserve, also in light of the provisions of Legislative Decree no. 38/2005
Translated title of the contribution[Autom. eng. transl.] equity in international accounting standards
Original languageItalian
Title of host publicationL'analisi deglieffetti sul bilancio dell'inroduzione dei Principi Contabili Internazionali IAS/IFRS
Number of pages39
Publication statusPublished - 2007


  • Principi contabili internazionali


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