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 | Industry information |
|---|---|
| Original language | Italian |
| Title of host publication | Trasparenza dei bilanci e tutela del risparmio nei gruppi aziendali |
| Publisher | McGraw-Hill Education |
| Pages | 143-164 |
| Number of pages | 22 |
| ISBN (Print) | 978-88-386-6598-1 |
| Publication status | Published - 2007 |
Keywords
- Bilancio consolidato
- Informativa di settore
- Segment reporting
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