Il sistema dei valori di bilancio nella prospettiva dei principi contabili internazionali

[Autom. eng. transl.] The hypothesis behind the monograph is based on the belief that the adoption of the IAS / IFRS principles will produce relevant implications on some axioms that are the basis of the Italian balance sheet theory. According to the IAS / IFRS principles, the financial statements represent in fact a document aimed at satisfying mainly the cognitive needs of the investors, placing the information requests of the other stakeholders in the background. To this end, the IAS / IFRS rules are based on a precise hierarchy of the principles for preparing the financial statements. This approach is concretized through the adoption of a "system of evaluation criteria" based in part on the logic of cost and partly on the "innovative" logic of fair value. Starting from these assumptions, the IAS / IFRS principles lead to a new and original configuration of the two summary figures of the financial statements, ie the operating income and working capital implicit in the guidelines of the international principles.