La "chiarezza morfologica" del bilancio tra legittimità e utilità

Translated title of the contribution: [Autom. eng. transl.] The "morphological clarity" of the balance between legitimacy and usefulness

Tiziano Luigi Sesana

Research output: Contribution to journalArticle

Abstract

[Autom. eng. transl.] The principle of clarity imposed by the law on the editor of the financial statements also pertains to the formal methods of structural representation of the budget itself, that which is qualified as an expression of the static-dynamic morphology of the financial statements. Respect for this "dimension" of the principle of clarity is not only an expression of legitimacy of behavior, but also an indispensable tool for obtaining indirect "utility".
Translated title of the contribution[Autom. eng. transl.] The "morphological clarity" of the balance between legitimacy and usefulness
Original languageItalian
Pages (from-to)30-33
Number of pages4
JournalAMMINISTRAZIONE & FINANZA
Publication statusPublished - 2014

Keywords

  • chiarezza
  • dismissione
  • immobilizzazioni
  • morfologica

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