[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|
|Number of pages||4|
|Journal||AMMINISTRAZIONE & FINANZA|
|Publication status||Published - 2014|