Abstract
The paper analyzes the formalization of the materiality principle in\r\nthe preparation of the financial statements in light of the\r\nimplementation of Directive 2013/34 / EU; the paper is updated with\r\nthe provisions of the OIC 11 approved in March 2018 and with the\r\n2018 Conceptual Framework of the IASB.
| Translated title of the contribution | The principle of relevance in the drafting of financial statements |
|---|---|
| Original language | Italian |
| Pages (from-to) | 135-147 |
| Number of pages | 13 |
| Journal | ECONOMIA AZIENDALE ONLINE |
| Volume | 10 |
| Issue number | 1 |
| DOIs | |
| Publication status | Published - 2019 |
Keywords
- 2013/34/UE Directive
- Bilancio di esercizio
- D.Lgs. 139/2015
- Direttiva 2013/34/UE
- Materiality
- Principio di rilevanza
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