Il raccordo tra patrimonio netto e risultato della capogruppo e patrimonio netto e risultato del bilancio consolidato. L'applicazione dei principi contabili nei bilanci delle imprese

Translated title of the contribution: [Autom. eng. transl.] The connection between shareholders 'equity and result of the parent company and shareholders' equity and result of the consolidated financial statements. The application of accounting principles in the financial statements of companies

Research output: Chapter in Book/Report/Conference proceedingChapter

Abstract

[Autom. eng. transl.] This contribution analyzes the characteristics of the economic-financial communication of the Italian groups, with particular regard to the reconciliation statement between the accounting values of the parent company and the consolidated figures. To this end, starting from the results of an empirical research on the financial statements of listed entities and of a significant sample of unlisted companies, the types of information provided are examined in order to verify the application of accounting principles and illustrate the "best practices ".
Translated title of the contribution[Autom. eng. transl.] The connection between shareholders 'equity and result of the parent company and shareholders' equity and result of the consolidated financial statements. The application of accounting principles in the financial statements of companies
Original languageItalian
Title of host publicationL'applicazione dei principi contabili nei bilanci delle imprese. Best practices della comunicazione economico-finanziaria
EditorsLUCIANO MARCHI
Pages1-20
Number of pages20
Publication statusPublished - 2000

Keywords

  • BILANCIO CONSOLIDATO
  • PROSPETTO DI RACCORDO

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