Informativa di settore

Translated title of the contribution: [Autom. eng. transl.] Segment reporting

Research output: Chapter in Book/Report/Conference proceedingChapter

Abstract

[Autom. eng. transl.] The introduction of international accounting standards, requiring the illustration in the notes to the financial statements of the various business sectors of the company, has led to a potential increase in the disclosure made by the listed entities. This paper intends to investigate the degree of implementation of IAS 14, in order to understand the effects on the transparency of financial statement disclosures.
Translated title of the contribution[Autom. eng. transl.] Segment reporting
Original languageItalian
Title of host publicationTrasparenza dei bilanci e tutela del risparmio nei gruppi aziendali
EditorsSTEFANO AZZALI
Pages143-164
Number of pages22
Publication statusPublished - 2007

Keywords

  • Bilancio consolidato
  • Informativa di settore
  • Segment reporting

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